This Thesis is titled ?qThe availibility of support from the European Union energy saving in the trafic in South Bohemia region??. It is focuses on the situation in transport in the European Union and the Czech Republic. The transport strategy for next year is to use different types of alternative fuels. This Thesis will describe the possibility of taking the financial subsidies to promote the alternative sources of transport in the European Union, or other sources.

Maintaining a fair balance between individuals’ interests and the public interest is arguably believed to be the most effective approach in serving the ultimate objective of copyright: to promote social, economic and cultural development for the benefit of both rightsholders and the public at large. Through this balanced approach, creativity can be maximised and thrive better than by tilting towards one or the other. In copyright law, such balance is reflected by the way in which the short-term grant of exclusive rights respects the long-term public interest represented by limitations and exceptions to copyright. Despite an unclear and non-uniform definition and scope, the importance of the public interest has been implicitly and explicitly recognised through disparate forms of safeguards in different jurisdictions. However, the last few decades have seen a rapid development of information technologies which, in turn, has contributed to an unparalleled legislative drive at international level towards overprotecting the interests of rightsholders. This has then left the public interest under-protected and now constitutes an imbalance of copyright. This thesis therefore examines legislative intervention into the international copyright regime in an attempt to ensure that the public interest is uniformly and mandatorily safeguarded at international level. In particular, it strives to establish an overarching public interest defence capable of protecting certain aspects of public values embedded in copyright works. In achieving this, the thesis examines the scope of the defence, what it should entail, and what aspects are to be taken into account in the course of formulating and giving effect to the defence. The substantive chapters investigate the public policy grounds, the right to freedom of expression and the international three-step test, i.e. the roles they play in shaping the latitude and operations of the defence, respectively. Finally, the thesis also evaluates different ways in which the defence can be incorporated into the international copyright regime in order to effectively counterbalance the rightsholder-centric tendency and restore the balance of copyright.

This diploma thesis deals with impacts of the application of value added tax by municipalities. It explains the basic concepts of value added tax in the context with activities of municipalities. Municipalities have more difficult position with apply-ing value added tax. Municipalities must distinguish between economic activity and public administration. Thesis focuses to taxpayer and non-taxpayer. For tax-payers is their current situation evaluated and possible changes are proposed. In case of non-taxpayer is possibility of voluntary registration to value added tax con-sidered and the impact of registration to municipal budget. In thesis are proposed possible changes of current value added tax legislation.

This diploma thesis focuses on the employee benefits with emphasis being put on the valid legislation and tax implications for the employer as well as the employee due to providing benefits. This work's objective is to put together proposals for improvement of the current employee benefits systems in three analysed compa-nies that have different business activities. The companies that were involved in the research are active in the areas of industry, services and agriculture. Partial objective of this work was to research the dependency between the sphere of activity and the selected characteristics. The research results show that employee benefits have a significant influence on the employees' motivation and satisfaction and that employee benefits expenses cannot be considered an inconsequential item. The research proved the hypothesis that well-informed employees judge employee benefits system generally better. All the companies were therefore recommended to eliminate the discovered problem of insufficient benefits awareness of the employees and the conditions for benefits providing. The companies were also recommended to focus in greater detail on a thorough record of expenses for each of the benefits. Other different recommendations are made to each of the analysed companies with emphasis during the recommendations' formation on the balance between the employer's notion, employees' requirements and needs and the cost optimization with regards to benefits tax advantage. For every company, there exists a unique optimal structure of the benefits regardless of the sphere of activity that has no effect during the portfolio decision-making.

This diploma thesis deals with changes of the reduced value added tax rate on food and their effects on entities in the Czech Republic. The literature overview explains the basic terms in the area of value added tax, and in more details it describes the issue of tax incidence and its consequences. The attention is also concentrated on the food market and on the principles that operate on it. The next part concerns the quantification of the actual development of the reduced value added tax rate and its impact on the distribution of the tax burden. The aim of the diploma thesis is to determine the degree of the tax burden distribution arising due to changes in the reduced VAT rate imposed on food in the Czech Republic within the maximum possible length of the time series between buyers, sellers and manufacturers and to compare these results with theoretical assumptions about the distribution of the tax burden between these entities. The partial objective is to evaluate how the determined distribution of the tax burden affects different groups of consumers.

The aim of the diploma thesis is to propose and recommend changes in the non-monetary remuneration of employees in different companies. The thesis is focused on the processing the issue of employee benefits under the applicable state law, with an emphasis on the tax burden on the employer side and on the employee side. The theoretical part consists of basic information about the issue of human resource management, employee benefits, legislative regulation of benefits, cafeteria system and an overview of provided employee benefits in the engineering sector. The result part describes the current status of providing employee benefits in the selected company, evaluation of questionnaire survey and analysis competitors in the sector. In the result part of the thesis is also drawn comparison of profitability of benefit and increase in wages from financial point of view. Based on the results of the questionnaire survey was proposed supplement of requested employee benefits and changes in the providing of employee benefits through the cafeteria system.

The aim of my thesis in the experimental part was to prove new composition of nursery substrate with the adding of mykorrhiza. The evaluation where there was the kind Forsythia x intermedia Z. 'Golden Times used was done in four varieties of decorative substrate with the adding of different amount of inoculant. In the checking Hample there was no inoculant used. I evaluated these parameters: height of plants, number of shoots, length of shoots, diameter of root --collar, volume of root ball and rate of mykorrhiza. This experiment was done in the experimental area of the Institution of cultivation and reproducing of garden plants of Garden faculty of the Mendel university in Lednice. The obtained results are worked statistically. The theoretical part describes other authors'experience with studying mycorrhiza's symbiosis

This master thesis builds partially on my bachelor thesis - Taxes at theatres focusing on VAT and income tax. It aims to determine whether theatres profit from the exemption from VAT (cultural services and the most closely linked goods are statutorily exempt without deductibility), or if it will be a better position to be a VAT payer. The work is divided into three parts. The first part is purely theoretical, describes the rules for the taxation of VAT for nonprofit theatres. The second one consists of case studies of selected theatres in 2013 and introduces the VAT in case of such theatre in the role of VAT payer in the main activity. The third part inspects VAT system in the European Union and suggests its potential application in the Czech Republic. The outcome of this thesis will be a VAT guide for theatre management and the program for calculation of potencial liability to VAT in case the theatre would not be exempt from these taxes.

This diploma thesis deals with difficulties resulted from exercitation of the value added tax by municipalities and their semi-budgetary organizations. Those sub-jects must differ between economic activity and providing public administration while applying the value added tax. Diploma thesis explores impact of the value added tax within taxpayer and non-taxpayer; it explains its basic concepts which are connected to non-profit subjects. There is described and evaluated the cur-rent situations of three chosen municipalities and subsequently suggested ade-quate recommendations in accordance to valid legislation.

The recent progress in information and communication technologies has enabled us to obtain and store very large amounts of data. The main problem is how to find and extract useful information contained in data. The main goal of this study is to assess the possibility of using Adaptive resonance theory (ART) neural networks for cluster analysis and information retrieval. Their properties, behavior and success rate for different types of artificial and real data were determined as well as optimal values of their parameters for this purpose. Based on achieved results, the possibility of using ART neural networks for Big data analysis was assessed. Then the application based on ART principles with included graphical user interface was implemented and this process was described.