Per- and polyfluoroalkyl substances (PFAS) are known for their persistence as well as their hydrophobic and lipophobic nature. Widespread use has led to increasing prevalence of PFAS in the environment. Due to PFAS:s extensive spread and adverse health effects, remediation of PFAS-contaminated areas has increased in recent years, resulting in an increased demand for disposal of contaminated soil. To dispose waste at landfills in Sweden, certain criteria need to be met. However, for PFAS there are no specific guidelines and landfills therefore decide their own acceptance criteria. This can lead to varying requirements, potentially causing environmentally hazardous practices. The aim of this study was to survey the requirements applied by landfills, as well as investigate how different assessment bases affect the evaluation of PFAS-contaminated soil. The study was conducted both as a questionnaire sent to 80 landfills in Sweden, and as an analysis of test results from samples of PFAS- contaminated soil. The findings reveal varying information requirements, with common criteria including soil origin, presence of contaminants and analysis of PFAS when soil is suspected of contamination. Landfills also typically required documentation about the contaminated site, sampling plan and leachate tests when accepting PFAS-contaminated soil. Additionally, this study demonstrates that the evaluation of PFAS-contaminated soil can depend on the assessment basis used. The assessment based on toxic equivalents, may alter the risk valuation in comparison to those based on measured concentrations. To include commonly occurring PFAS, the analysis should include a minimum of PFAS11.

The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.

This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...

This dissertation deals with the Czech and the German public health insurance system. The main aim is to analyze the public health insurance system in the Czech Republic and Germany and their comparison according to selected criterias. The dissertation is divided into four parts. In the first chapter there are briefly described various methods of financing health care. The content of the second chapter is the analysis of the German public health insurance system. This chapter also presents the basic characteristics of the German private health insurance. In the third chapter we can find the analysis of the Czech public health insurance system. An integral part of the second and the third chapter is the analysis of the income of the public health insurance system in 2005 - 2010. In chapter four there is a comparison of the two systems of public health insurance. Then individual parts are selected from the systems (the insured, the assessment basis, the insurance rate and income of the public health insurance) and they are compared according to selected quantitative and qualitative criterias.