There are four parts to this thesis: the first chapter analyses the structure of leisure in couples with particular emphasis on joint leisure. We take a structural approach and model the household as a two-stage decision making unit. The findings suggest that couples see joint leisure as a distinct good from private leisure. Specifically when a household decides to have more leisure, almost 40 percent of this increase is allocated to joint leisure as opposed to only 8 to 15 percent allocated to male private leisure. Furthermore, couples prefer to spend leisure together (synchronisation) relative to spending time independently, giving joint leisure the largest weight in the utility function. The findings further suggest that demographics can play a large role in determining the patterns of spousal leisure, with ethnicity and job characteristics being important factors. Finally, when analysing weekend time use patterns, there is evidence to suggest that Saturdays should be distinguished from Sundays as approximately 41 percent more joint leisure is observed on Sundays. The second chapter of the thesis begins our examination of the UK income taxation reform in 1990. The UK went from a system of joint taxation to independent taxation of couples and this reform may have had important implications for households. Across countries, there is a large variation in the income tax treatment of couples. Over the last three decades, many countries have undergone reforms in their tax systems, some have moved from joint to independent taxation, some from independent to joint, while others have begun the practice of allowing couples to choose the system they prefer. This chapter aims to give an overview of the tax treatment of couples and outlines the differences across countries, with particular emphasis on the tax reform in the UK. The third chapter investigates the UK income taxation reform in 1990 and examines how the change from a system of joint to independent taxation of couples has shifted women's relative earning potentials in the household, and how this in turn has led to changes in intra-household assignable clothing expenditures. I apply my method to a sample of UK couples with children and the findings of this chapter show that an exogenous increase in women's income relative to their spouse significantly and substantially increases female clothing expenditure and decreases male clothing expenditure ceteris paribus. However an increase in relative female earnings does not necessarily mean that children will do better relatively. The final outcome may depend on the type of transfer in question. In addition, there is evidence that the final allocations of expenditures on each partner and children may depend significantly on distribution factors such as spousal relative incomes, age gap and educational gap, despite the fact that these variables do not impact on preferences nor on budgets directly. This provides further evidence against the unitary framework in favour of the collective approach and the sharing rule interpretation of how households make decisions in practice. The final chapter of this thesis examines the effects of the tax reform in 1990 with particular emphasis on female labour supply. A method of clarifying the concept of a spouse's individual net income under a joint tax regime is proposed and following the methodology of Blundell et al (2007), the labour supply elasticities for both male and female are estimated. The analysis is extended further to include children in the model and the results show that both the number of children and their age are highly significant for women's labour supply and to a smaller extent also for men. Testing the income pooling hypothesis, the unitary model is not rejected. However, the results strongly reject the hypothesis that distribution factors have no effect on labour supply. The results also suggest that for the group of women affected, the reform generated two opposing effects on their labour supply: a positive effect from an increase in net wage and a negative effect from an increase in bargaining power. On balance, we find that a typical female decreased her labour supply by approximately 2.6 hours per week, yet she still experienced a 22 percent increase in her net income.

Title: Effect of Arm Work Intensity on Energy Expenditure in Nordic Walking. Objectives: The aim of study is to assess energy expenditure of walking, Nordic Walking with low and high intensity of arm work. Methods: We tested 14 men in averge age 24,1 ± 1,8 years, body mass 74,3 ± 6,4 kg and height 179,1 ± 5,4 cm on laboratory treadmill. We used indirect calorimetry for assess energy expenditure influnced by intensity of arm work and different slopes. Descriptive statistics was used for basic evaluation. Analysis of varince with repeated measures (2x3) was used to assess statistical differences. The significance level was set at alfa ≤ 0,05. Results: We observed significant increase in the energy expenditure of Nordic Walking with high intensity in slopes 0 % and 10 % (39,60 ± 3,65 kJ.min-1 ; 58,79 ± 4,63 kJ.min-1 ) of arm work compared with Nordic Walking with low intensity of arm work (33,32 ± 3,64 kJ.min-1 ; 53,52 ± 4,78 kJ.min-1 ) and walking (31,26 ± 2,71 kJ.min-1 ; 52,66 ± 3,81 kJ.min-1 ). Increasing the energy expenditure of Nordic Walking with low intensity of arm work (33,32 ± 3,64 kJ.min-1 ; 53,52 ± 4,78 kJ.min-1 ) compared with walking (31,26 ± 2,71 kJ.min-1 ; 52,66 ± 3,81 kJ.min-1 ) in slopes 0 % and 10% did not reach significant difference. There was a significant increase in all...

The aim of this thesis was to determine the effect of driving in a wheelchair and walking on crutches on the energy expenditure and cardiopulmonary system in people with lower limb amputation. For this measurement we used a device Metamax 3B made by Cortex, functioning by measuring the concentration of oxygen and carbon dioxide in the breathing air, and a sporttester made by Polar. On the basis of oxygen consumption is possible to determine an energy expenditure during the activity. Our study was attended by 11 probands (men), patient of long-term hospital in Motol Hospital. Nine probands were amputated from vascular causes, one from the traumatological causes and one from the other causes. Probands rode (or walked) for four minutes back and forth along the corridor thirty meters long. They were instructed to ride (walk) at a speed to fit their needstand to also keep the same pace for a defined period of time. Walking on crutches without prosthesis managed only three of the testing file. During the study, these values were measured: distance traveled, average speed, oxygen consumption (VO2, VO2/kg, VO2 peak), carbon dioxide output (VCO2), respiratory exchange ratio (RER), tidal volume (VT), breathing frequention (BF), minute ventilation (MV), heart rate (HR), energy expenditure and performance. In this work...

The thesis analyzes the determinants of pharmaceutical expenditures on cardiovascular diseases with particular focus on Central Europe. We show how the pharmaceutical expenditure varies across the countries. We try to empirically verify that factors such as age, GDP, total health expenditure, education and prevalence of a particular disease cause the variation. Applying the fixed effect model on selected countries in the period 2000-2009, we find that the increase in pharmaceutical expenditures on cardiovascular diseases is explained mainly by aging population and prevalence of the diseases. Additionally, countries with higher GDP tend to also have somewhat higher pharmaceutical expenditures on cardiovascular diseases. Key words Pharmaceutical expenditures, cardiovascular diseases, GDP, health expenditure, fixed effect model, prevalence of a disease, aging of population.

Social policy in individual EU countries are different, but at it's core based on the sharing of basic, social and human values. Based on the level of state involvement in social practice to differentate free respectively four ideal types of social policy defined by Esping-Andersen. There are specific indicators such as economic growth, unemployment rate or the level of social expenditure, which can identify different types and distinguish between the level of state particition. The aim of my work is to analyze the European social model and social behavior of states distinguished by thedifferent models they use (Sweden, Germany, Great Britain and Spain). Defined by the European social model, at a certain abstraction of identifying the essential characteristics of social policy in seleted European countries in order to determine which intellectual concept in the typology of social policy is the closest.

Philosophiae Doctor - PhD / This thesis purposes to examine the impact of financial development on health outcomes, health care expenditure and financial protection in health in 46 selected sub-Saharan African (SSA) countries from 1995 to 2014. It also estimates the impact of health care expenditure on health outcomes. The thesis is premised on the hypothesis that health care expenditure is a critical transmission mechanism through which financial development leads to better health outcomes. The health care expenditure channel is conspicuously absent in the literature on financial development and health outcomes; hence the need for this study to fill the gap in the literature. The thesis explores the effects of both depth and access dimensions of financial development on health outcomes, expenditure and financial protection. Throughout the study, financial access is measured by the number of automated teller machines (ATMs) and commercial bank branches per 100 000 people, while financial depth is measured by the proportion of broad money and bank credit to the private sector, to Gross Domestic Product (GDP). The study uses fixed and random effects and the Two-Stage Least Squares estimation approaches. The Generalised Method of Moments (GMM) is also used to estimate the impact of health care expenditure and health outcomes given the absence of valid instrumental variables. The results of the regression analyses show that financial development leads to increased health care expenditure and health outcomes. The analysis also shows that health care expenditure leads to better health outcomes. Additionally, the study indicates that financial development leads to financial protection in health care by reducing out-of-pocket health care expenditure. Well-developed financial systems provide financial protection from the risk of catastrophic health care expenditure and impoverishment resulting from illness. The study shows that health care systems financed through prepaid mechanisms reduce neonatal, infant and under-five mortality rates and increase life expectancy, while those relying on out-of-pocket expenditure have adverse effects on health outcomes.

The topic of the thesis is "Economy of Selected Municipalities in the Field of Crisis Management". Each municipality should allocate funds in its approved annual budget, expenditure part, according to Section 25 of Act No. 240/2000 Coll., on crisis management and on amendment to certain acts (crisis act), to ensure preparation for crisis situations and the special-purpose reserve of financial resources to deal with crisis situations and eliminate their consequences. Most municipalities, however, do not earmark, or earmark these funds, but to the extent necessary. This situation was detected by a study and subsequently confirmed by the National Security Audit, which was approved by the Government of the Czech Republic in 2016. The aim of this thesis was to verify how selected municipalities of the South Bohemian Region, specifically in the territory of ORP České Budějovice, plan financial resources for the preparation and resolution of crisis situations according to Act No. 240/2000 Coll., on crisis management and on amendment to certain acts (crisis act). In order to obtain data related to the research question if the selected municipalities of the South Bohemian Region are planning funds for the preparation and resolution of crisis situations was chosen a questioning method, the questionnaire technique. A total of 109 municipalities in the South Bohemian Region in the territory of ORP České Budějovice were contacted within the questionnaire survey. The obtained data were analysed, subsequently graphically displayed and evaluated. Through the research investigation, it was found that the selected municipalities do not sufficiently plan funds for the preparation and resolution of crisis situations. The financial reserve is planned only by municipalities with a basic extent of state administration, but only at their discretion, not with regard to the development of crisis situations in the municipality or with regard to the amount of damage to municipal property or exceptionally. Municipalities with extended powers, municipalities with an authorized municipal office, do not plan funds at all or at least.

Visitor expenditure can be affected by different economic, socio-demographic and psychological variables. Previous literature have focused on the use of observed tourists and destination characteristics as explanatory variables to explain visitor expenditure, whereas the use of psychological factors has been underresearched. The present study aims to fill in the gap in the existing literature through the exploration of more extensive use of psychological variables. This is accomplished by the use of structural equation modelling (SEM), a methodological approach which seems not to have been applied before in tourism expenditure econometric models. In econometrics expenditure research, Mortazavi (2018) found satisfaction to be an endogenous regressor of expenditure. Hence, the contribution of our model is that it allows for the relationship between visitor satisfaction and visitor expenditure, and vice versa, to be tested simultaneously. Consequently, under this context we may identify the magnitude of one variable impact on another while at the same time accounting for simultaneous relationship between the two paths. The findings of this study go in hand with previous literature and economic theory which have found a positive relationship between visitor satisfaction and visitor expenditure.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce / The debt reduction provisions contained in s 19 and para 12A of the Eighth Schedule to the Income Tax Act 58 of 1962 seek to reverse the tax benefits claimed or enjoyed by debtors in relation to debt which has been forgiven, wholly or in part. In most cases, the application of these provisions should not lead to any difficulty. Nevertheless, some scenarios are not adequately provided for by the legislation, including debt reduction in favour of debtors carrying on mining operations, as well as partial debt reductions. Furthermore, the applicability of some of the exemptions to these provisions is unclear. Despite recent amendments to these provisions, which will apply to years of assessment commencing on or after 1 January 2013, the legislature has not addressed these issues. Key words: allowance assets; base cost; capital assets; capital gains tax; debt forgiveness; debt reduction; debt waiver; deemed donation; donation; donations tax; exemption; group of companies; operating expenditure; mining capital expenditure; tracing of expenditure; trading stock.

This study investigates the effect of human capital, using gross enrolment rate as a proxy, on labor productivity. It also investigates if a larger public effort in providing education opportunities would lead to a more efficient distribution of skills and therefore give a positive effect on labor productivity. We use a panel data approach to estimate an endogenous growth model on countries that are selected as to be reasonably similar. The main results are that growth in gross enrolment rate have a positive effect on labor productivity, while the level of government expenditure on tertiary education (measured as a percentage of GDP) has a negative effect on labor productivity.