Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.

Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.

This thesis "Community service as an opportunity to return at the labour market" deals with the topic of public services offered to receivers of jobseeker's allowance as a voluntary possibility to increase their incomes from social benefits. It focuses on the question whether community service for the long-term unemployed can be a means for their integration in the labour market. In the theoretical part different concepts of labour are introduced with emphasis being put on the importance of labour for people when it comes to their human needs, basic rights and at the same time to freedom of choice. The thesis deals with the problems of unemployment and mentions consequences of loss of a job. It introduces the development of unemployment, labour market policy and focuses on social policy in the area of support for people in material need which is connected with involvement in community service. This thesis also tries to introduce the application of community services in the Děčín region in a complex way. In the practical part the author makes a survey and compares evaluation of community services in four categories. The four categories comprise job centre employees who offer community services, organizers of community services, those who do community services and unemployed people who refuse...

The thesis deals with connectedness in the uncertainty of the carbon and power markets in Central Europe. While the drivers of power price were extensively documented in the literature, we investigate how uncertainty propagates between the German power market and its production factors using a recently developed framework of connectedness measurement. The connections in uncertainty on markets are insightful for the decision of the agents that require a premium for undertaking risk. The empirical results suggest that connectedness in uncertainty significantly varies over the studied period. The interdependence of power with coal decreases while the spillovers between gas and power rise on importance reflecting the changes in generation mix of Germany. For most of the period, the volatility of carbon and power markets is highly correlated. However, the share of volatility transmission spikes several times during the period of 2016-2019. In reaction to the reform of the EU Emission Trading Scheme, the uncertainty about emission allowance prices propagates to the German power market, increasing the uncertainty about power prices on the long horizon.

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This study aims to investigate whether sectorial free allowances and sector emissions have any effect on a firm's stock return under the newly introduced EU ETS (Emission trading system). In doing so, the data have been structured as panel data and are gathered for a sample period of 10 years measuring from 2012-2021, looking at 6 sectors (Aviation, Combustion of fuels, refining of mineral oil, production of cardboard/ paper, production of pig iron and steel and production of bulk chemicals). The main empirical results indicate that free allowances have a positive effect on stock returns while sector emissions are insignificant. When categorizing the firms into low, medium and high emitters the results indicate that the medium category follows the main results, while low emitters are negatively affected by sector emissions with free allowances being non-significant. We observe no effect on either free allowance or sector emissions on firms’ stock returns within the high emitting category. To conclude, we find evidence indicating that free allowances have a positive effect on stock return while sector emissions do not.

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Nearly half of Britain’s carbon dioxide emissions result from the activity of households, both within the home and from personal transport. This research examines how the carbon dioxide emissions of households can be reduced, particularly through the calculation of carbon footprints and testing the public’s reaction to the concept of personal carbon allowances (PCAs). Two data collection stages were used - a postal survey providing quantitative data, followed by semi-structured interviews producing mainly qualitative data. The research was carried out in a largely rural district which is run by a council noted for its work on sustainable energy, Newark and Sherwood. The survey looked at PCAs as well as a variety of contemporary issues that might influence household footprints such as energy efficiency grants and information, as well as relationships with gas and electricity suppliers. Each interview involved the calculation of a household carbon footprint, the identification of measures to reduce it, and the gathering of attitudes about personal carbon allowances, in order to identify challenges and opportunities with respect to reducing household carbon emissions. Support for PCAs was higher than anticipated, and tended to be associated with those who were prepared to use public transport or cycle more, or were supportive of renewable energy in homes. Interviewees had much to say about individual carbon reducing measures. Opposition was associated with those who envisaged that they would be unlikely to sell carbon units. Regarding personal transport, long commutes were common, and the cost of public transport was of concern. Specific findings were made about domestic heating, insulation, lighting, refrigeration, water use, commuting, public transport, and rail as an alternative to short-haul flights. There was more interest in monetary savings than carbon savings. Recommendations about policy and regarding further research are made.

<p>Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.</p><p>Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany. Import and export represents essential factors in the discussion of electricity on the margin but they can nonetheless today be included in calculations concerning savings in emission of carbon dioxide.</p><p>The development of Energy Director is suggested to follow a model that includes the total emissions of carbon dioxide at each installation. Contributions are descended from local sources at the site, which are continuously measured, and from the energy that is obtained, where the equivalent amount of carbon dioxide has to be theoretically estimated. The total carbon dioxide limit control is then accomplished by means of controlling the obtained energy.</p> / <p>EnergiDirigent är ett styr- och mätsystem som ingår i E.ON:s produktsortiment för effektivare energianvändning. I dagsläget har systemet en styrparameter, uttagen effekt, och syftet med detta arbete har varit att undersöka om ytterligare styrparametrar kan infogas. Fokus för arbetet har varit att undersöka vilken potential EnergiDirigent har att bli miljövänlig. Styrparameter som tjänat som exempel för utredning har varit koldioxid.</p><p>Marginalel, det svenska elutbytet samt beräkning av koldioxidekvivalenter har behandlats parallellt med arbetet med EnergiDirigent. Arbetsgången har varit teoretisk med litteraturstudier, studiebesök och intervjuer. Resultat visar att vid en miljövärdering av el är det befogat att utgå ifrån marginalel vid besparingar, dock under vissa villkor, och att beräkningarna av besparingarna bör modifieras genom att verkningsgraden för kolkraftverk revideras. Sverige bedriver mycket handel med Norden samt Polen och Tyskland varför de har inkluderats i handelssystemet. Import och export är viktiga faktorer i behandling av marginalel men resurser saknas idag för att implementera faktorerna på ett adekvat sätt i besparingsuträkningar.</p><p>Utvecklingen av EnergiDirigent bör följa en modell som inkluderar det totala utsläppet av koldioxid vid varje installation. Bidrag till det totala utsläppet kommer ifrån lokala källor hos installationen, som hela tiden mäts, samt från den mängd energi som införskaffas, där motsvarande mängd koldioxid uppskattas teoretiskt. En styrgräns sätts på de totala utsläppen och följs sedan genom styrning på den inkommande energin.</p>