This thesis examines the effects of an increase of minimum wage level on unemployment, employment, disposable income and risk of poverty. We contribute to the existing literature by directly comparing results resulting from two similar datasets, one working with national, one with regional data. We use different sets of explanatory variables to see whether they affect the results of the estimation. On national level, our results confirm positive effect of minimum wages on employment of adults and on disposable income - but these findings were not confirmed on regional level. With respect to the regional perspective, the results are however subject to substantial uncertainty and are prone to substantial sensitivity to empirical specification. We attribute this uncertainty mainly to the quality of the data - small number of observations together with large heterogeneity. JEL Classification E02, E24, J08, J30 Keywords minimum wages, employment effect, disposable income, risk of poverty, panel data, NUTS 2 regions, comparison Author's e-mail majkovat@gmail.com Supervisor's e-mail jaromir.baxa@fsv.cuni.cz

This diploma thesis deals with the development of infant neonatal mortality in the social context in the Czech Republic. In theoretical part the indicators of prenatal mortality are introduced and the changes of definition of live and dead newborn are examined. In addition the socio-economic indicators are defined in this part. In the analytical part of this thesis we will examine dependence between infant neonatal mortality and socio-economic indicators using the regression analysis. A the end the results of the thesis will be summarized and made recommendations for reduction of infant neonatal mortality.

The aim of this thesis within the theoretical and comparative part to identify the similarities and differences in the taxation of income from employment in the Czech Republic and Great Britain in the context of structural components and on the basis of facts to determine any recommendations for the Czech Republic, whose introduction could have positive impact on the resulting tax burden or, conversely, find and highlight solutions that are applied in the Czech tax system. The application will demonstrate these differences and specifics on examples aimed to seek lower tax liability for a selected amount of income tax and show the way of taxation of income from employment.

This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with titles leading to deferred tax, calculation, accounting and reporting of deferred tax in the given company. It refers to the effect on profit and profitability of the given company which is part of the analysis of deferred tax of the last three accounting periods.

No description available.

Syftet med denna studie var att analysera lokaliseringsbeslut för en Factory-In-A-Box (FIAB) produktionsanläggning med fokus på dess klimatpåverkan genom användning av livscykelanalys (LCA). En FIAB produktionsanläggning användes som ett exempel för att utföra analysen. Metoden som användes för att bedöma klimatpåverkan var LCA, där kategorin global uppvärmningspotential (GWP) valdes som den primära indikatorn. Materialen som användes för tillverkning av personlig skyddsutrustning, såsom polyeten (PE), polyetentereftalat (PET), polypropen (PP), polyuretan (PUR) och syntetiskt gummi, analyserades. Dessutom studerades energianvändningen i produktionsanläggningen samt avfallshanteringsstrategier i både Turkiet och Sverige. Anledningen till det var att den utvalda Factory-In-A-Box fabriken hade sitt ursprung i Sverige, och Turkiet identifierades som en plats med avsevärd potential för produktion av enkla produkter som skulle kunna tillverkas med hjälp av FIAB-anläggningen i händelse av nödsituationer. Resultaten av detta arbete visade att mer än hälften av utsläpp av de personliga skyddsutrustningar som producerades av FIAB-fabriken av EQpack AB kom från material som hade använts i tillverkning och att användningen av återvunnet material borde prioriteras, då utsläppen av återvunnen polyeten var endast hälften så stora som utsläppen från primära material. Resultaten visade också att det inte fanns någon klimatmässig nackdel med att omlokalisera FIAB-fabriken till Turkiet, eftersom energianvändningen i Turkiet skulle medföra endast 4.4% ökning av emissionen än att producera varorna i Sverige, vilken jämnades ut med transport av varor från Sverige till Turkiet. Dock identifierades andra aspekter som behövde beaktas vid omlokalisering av en FIAB-fabrik till områden som hade drabbats av kris, till exempel krig eller jordbävningar. Sammanfattningsvis gav denna studie insikter om klimatpåverkan av EQpack AB:spersonliga skyddsutrustning och diskuterade olika aspekter som behöver övervägas vid beslut om lokalisering av en FIAB-produktionsanläggning. / This thesis describes a study aimed at analyzing the location decision for a Factory-In-A-Box (FIAB) production facility in terms of its climate impact using life cycle assessment (LCA). A FIAB production facility was used as a case study to conduct the analysis. LCA was employed to assess the climate impact, with global warming potential (GWP) chosen as the primary indicator. The materials used for manufacturing personal protective equipment, such as polyethylene (PE), polyethyleneterephthalate (PET), polypropylene (PP), polyurethane (PUR), and synthetic rubber, were analyzed. Additionally, the energy use in the production facility and waste management strategies in both Turkey and Sweden were examined. The reason to this was that Sweden is a baseline FIAB location and Turkey was chosen as one of the locations with high potential for simple products that can be produced using the FIAB-facility for emergency situations. This study showed that more than half of the emissions derived from the production of Personal Protective Equipment at the FIAB-factory, operated by EQpack AB, originated from the manufacturing materials. The results suggest prioritizing the use of recycled materials, as the emissions from recycled polyethylene were only half as large as those from primary materials. The results also revealed that, from a climate perspective, there was no obvious disadvantage in relocating the FIAB factory to Turkey. As the energy consumption in Turkey would result in 4.4% greater environmental burdens compared to producing the goods in Sweden, which would be covered by the transport of goods from Sweden to Turkey. However, other aspects needed to be considered when relocating a FIAB factory to areas affected by crises, such as war or earthquakes. In conclusion, this study provides insights into the climate impact of EQpack AB'spersonal protective equipment and discusses various aspects to consider when making decisions regarding the localization of a FIAB production facility.

Thesis (M. Sc. (Geography)) -- University of Limpopo, 2021 / Disposal of disposable infant diapers has emerged as one of the major challenges in solid waste management. The use of disposable infant diapers is an unmanageable challenge in many rural areas due to a lack of disposal equipment and proper disposal methods. Incorrect disposal of used disposable infant diapers causes immediate and long-term negative health, environmental, social and economic impacts on communities. Consequently, this study sought to establish the practices and effects of used diaper disposal in the community of Mashashane Village, Limpopo. Using snowball sampling, households with infants determined participants for this study. The data collection methods were observations and questionnaires. The results showed that most mothers used disposable infant diapers. All respondents indicated that they did not have proper places for disposal and as a result, they disposed of used disposable infant diapers at any convenient place such as near streams, in wetlands and open places. The study, therefore, concluded that disposal of used disposable infant diapers was not appropriately practised in Mashashane Village and that led to environmental, social and economic challenges that require immediate intervention by the municipality. The study recommended that the municipality should encourage proper disposal of used disposable infant diapers through provision of skip bins and waste collection trucks. / Risk and Vulnerability Unit University of Limpopo

No description available.

I takt med att medeltemperaturen på jorden ökar och allt fler krav ställs på företag gällande hållbarhetsarbete behöver konsumtionen minska. Bygg- och anläggningssektorn står för 20 procent av Sveriges växthusutsläpp och genererar 14,2 miljoner ton avfall varje år, där större delen av avfallet är dåligt sorterat och ibland funktionsdugligt. Ökandet av återbruk och återvinning skulle medföra både miljömässiga och ekonomiska nyttoeffekter. Detta examensarbete genomfördes tillsammans med Einar Mattsson Byggnads AB där syftet var att undersöka avfallshanteringen, problematiken som finns och hur den går att förbättra för att minska mängden träavfall att gå till energiåtervinning. Studien har innefattat intervjuer med logistikansvariga, träleverantörer, hantverkare och arbetsledare för att bilda en uppfattning om nuvarande avfallshantering och möjligheten till återbruk eller alternativa lösningar. Detta har kompletterats med en enkät och observationer från ett nyproduktionsprojekt där träavfallet har identifierats och volymuppskattats. Kombinationen av använda metoder fastställde engångspall som största fraktion i träavfallet och att mycket avfall bestod av spill från träfiberskivor och konstruktionsvirke. Det framgår att det finns en positiv inställning till återbruk och att ökad plats och kommunikation i stort hade minskat avfallsmängden. Träavfall som inte går att undvika kan i stället gå till produktion av träfiberskivor. En branschgemensam förändring hade kunnat bidra till en omställning men att det för ett enskilt företag kan vara svårt. För att minska mängden lastpall i avfallet ses införande av retursystem som en lönsam och hållbar åtgärd. / Due to the increasing average temperature of the earth and the increase in requirements the consumption must decrease. The construction industry in Sweden currently accounts for 20 per cent of the green house emission and generates 14,2 million tons of waste each year. An increased reuse and recycling would bring both environmental and economic benefits. The thesis is produced in collaboration with Einar Mattsson AB with the purpose to investigate the possibilities to decrease the amount of wood waste in new construction building and to present a recommendation of solutions. To do that, the study has included interviews with logistic managers, wood suppliers, craftsmen, and supervisors which made it possible to estimate current waste management and the possibility of reuse or alternative solutions. The interviews were supplemented with questionnaires and observations form a new construction project, where the volume of wood waste was identified and estimated. This resulted in the largest fraction being disposable pallets and waste of material. Furthermore, the suggested solutions to decrease the waste of wood are believed to be increased communication between all actors involved and greater space of storage may lead to an improved waste management. Also, a change in working methods and agreements with suppliers is required. Wood waste that still occurs should be used in manufacturing of wooden fiberboards used in building production.

A research report submitted in partial fulfilment of the requirements for the degree Master of Science in Medicine in the Field of Emergency Medicine in the Division of Emergency Medicine, University of the Witwatersrand / Introduction: Control over the patient bears time-critical importance in emergency medicine. In the entrapment situation after a Motor Vehicle Collision (MVC), emergency care including airway management may need to be initiated before extrication and thus with restricted access. Objective: This manikin study aimed at answering the question of which advanced airway device can be inserted the fastest and most reliably by paramedics in the simulated entrapped patient. Methods: Paramedics were asked to insert four airway devices (endotracheal tube with the Macintosh laryngoscope, endotracheal tube with the Airtraq® optical laryngoscope, Laryngeal Mask Airway - SupremeTM, and Laryngeal Tube Suction - DisposableTM) in randomised order into a manikin seated in the driver seat of a light motor vehicle. Time to first successful ventilation and number of attempts required for successful insertion were measured. Following each insertion, participants were asked by means of a questionnaire to rate the degree of insertion difficulty (scale 1 – 10) and provide reasons for this rating. Finally, participants were asked which device they preferred and why. Results: Prospectively collected data from 26 paramedics were analysed. The LMA-SupremeTM had the shortest mean time to first successful ventilation (16.7 seconds (CI [0.95]; 14.9 - 18.6)), followed by the LTS-DTM (19.4 seconds (CI [0.95]; 18.0 - 20.8)), ETI using the Macintosh laryngoscope (37.7 seconds (CI [0.95]; 31.8 - 43.5)) and ETI using the Airtraq® (41.2 seconds (CI [0.95]; 36.7 - 45.6)). Both face-to-face ETI with the Macintosh laryngoscope and the insertion of the LMA-SupremeTM had 100% first-attempt success. Five participants required a second attempt to successfully intubate the manikin using the Airtraq® and one participant had to re-insert the LTS-DTM for correct placement. In terms of insertion difficulty, the LMA-SupremeTM received the lowest mean score (1.7/10 (CI [0.95]; 1.2 - 2.1)) followed by the LTS-DTM (2.5/10 (CI [0.95]; 1.8 – 3.2)), face-to-face ETI using the Macintosh laryngoscope (3.7/10 (CI [0.95]; 2.9 - 4.5)), and ETI with the Airtraq® (4.5/10 (CI [0.95]; 3.7 - 5.3)). Most participants chose the Macintosh laryngoscope for ETI as their preferred device (10/26; 38%) followed closely by the LMA-SupremeTM (9/26; 35%). These participants stated clinical experience and ease of insertion respectively as the primary reasons for their preference. Conclusion: Besides ETI, Supraglottic Airway Devices are beneficial alternative airway devices to be considered by paramedics in the entrapped patient after a MVC. The LMA-SupremeTM was the fastest and least difficult airway device to insert. Face-to-face endotracheal intubation with the Macintosh laryngoscope remains an important definitive airway that was shown to be performed competently by participating paramedics. The Airtraq® can be used for face-to-face ETI and enables improved laryngoscopy.