This thesis sets on important music printer of late sixteenth century and beginning of seventeenth century, Jiří Nigrin z Nigropontu, especially on his production of music prints. First chapter analyzes present science findings about Nigrin's prints, music printing technique from its beginning to sixteenth century and production of music prints in Prague in second half of sixteenth century beyond Nigrin's printing house. Particularly, sets of initial letters, which appear in Nigrin's music prints, are analyzed. Catalog of music printing sets is also brought forward. It shows most significant attributes along with chronological arrangement. These findings are then applied for establishing which so far unknown music prints comes from Nigrin's printing office. It is possible to mark out the undated musical prints' date of creation according to time arrangement of sets of music characters. Nigrin's material for music printing is compared with abroad printing houses afterwards. It outlines probable origin of his printing equipment.

This diploma thesis deals with behaviour and relationships on summer integrational camp, where children raised in family and children raised in residential care meet with each other. The aim of this thesis is to describe the difference between these groups from the viewpoint of unit counsellors (in the area of behaviour at the camp, relationship with the authority of counsellor and relationships between children) and explore mutual relationships in units, primarily ascertain the position of the children who were raised in residential care. The thesis is divided into theoretical and empirical part. In the first chapter of the theoretical part potential differences between children raised in family and children raised in residential care are analysed. The second chapter deals with summer camps and which aspects have influence on children's stay at camp. In the empirical part the qualitative research itself is presented, with the questionnaires for counsellors as the main data source. These questionnaires provide the information about observed areas regarding all the children on the camp, who are participants of the research. Mutual relationships between children and position of the children raised in residential care inside units are examined using sociometry. The information obtained about both...

Resumé The diploma thesis is entitled The Comparison of taxation of income of individuals - employees and entrepreneurs. Basically it is divided into three main parts. The main goal of the diploma thesis is to find out whether there is a difference between the taxation of employees` income and entrepreneurs` income. If the difference exists then find out why and whether it should be eliminated. The thesis distinguishes two main comparisons - one that is focused on the employees or entrepreneurs as a group and other which concentrates on taxation of concrete individuals of each group. In the end some proposals of changes are given. The thesis is structured into three parts. The first one is trying to define essential terms of the thesis such as - a tax, an employee or an entrepreneur. As for the tax the thesis marks the social security and health insurance contributions as a part of taxation too because they are very similar to traditional meaning of a tax. When there is spoken of an employee the thesis is trying to suggest the difference between its meaning in labor law and financial law. The next chapter describes a tax base and how it is created for an employee or entrepreneur. The standard procedure is mentioned but mainly it is focused on the essential differences between the taxpayers when the tax base...

This thesis deals with the issue of money laundering in terms of both criminal and criminological perspective. The aim of this thesis is to analyse the issue of money laundering and to raise questions related to de lege lata discussions and de lege ferenda proposals, to formulate my opinion and to make recommendation for legislative changes. The first part (Chapters 1, 2 and 3) contains the definition of this term and discusses methods in which money laundering occurs. In addition to well-known methods, it is dedicated to new methods focusing on the use of virtual currencies and online computer games. The question of organised crime, which is very close to money laundering, is analysed too. The second part (Chapters 4 and 5) describes international regulation, legislation of the European Union and measures against legitimisation of proceeds of crime in Czech legislation. It is focused on the most important conventions and directives related to money laundering. This part also explains Act No. 253/2008 Coll., on selected measures against legitimisation of proceeds of crime and financing of terrorism, and activities of Financial Analytical Unit. The third part (Chapters 6 and 7) examines relevant Czech legislation, especially issues of money laundering using legal entities, their criminal liability...

Legal Regulation of Taxation of Sportsmen Abstract / Summary: This thesis deals with sportsmen taxation in the Czech Republic and in foreign countries, especially in Germany. The first chapter, following the introduction, is made of fundamental concepts related to this topic (tax, charge, subject to taxation, income-tax, value-added tax, gift tax). Chapter Two of this paper discusses the status of sportsmen in the Czech Legal system and determination is made in terms of professional sportsmen, semiprofessional, amateurs and and in terms of the way powering the sport, either personally or collectively. The third chapter deals with the legal status of professional sportsmen and their classification of particular taxes, emphasis is placed on tax on personal income. However, a brief excursion is made into value-added tax also. Chapter Four is dedicated to the issues of international taxation on sportsmen, because it's apparent the sport is overall activity which cannot be limited by boundaries. Chapter Five coming before the Conclusions is discussing briefly the German legislation in force influencing the taxation of sportsmen issues. Key Words: Sport, sportsman, income tax, value-added tax, gift tax, international taxation, the Czech Republic, Germany.

Title: Physical therapy procedures in patients following the operation of the anterior cruciate ligament Objectives: The main objective of this work is to determine the influence of the chosen method of reconstruction and subsequent physiotherapy on the final status of the patient. And also if the group physiotherapy is the ideal therapeutic approach. Methods: In quantitative research the numerical analysis of the data was performed. Comparison of individual groups was performed simply through finding the frequency distribution of individual characters. Evaluated were the basic sets A (patients operated on by Bone - Tendon - Bone method, BTB) and B (patients operated on by hamstring graft method, STG). Both sets were assessed using the input and the output kinesiological analysis. The resulting values of the variables in each category (individual examinations in the input and output kinesiological analysis) were compared with each other.The statistical significance of observed differences was tested using the x2 (chi square) test at the significance level of p < 0.05. Results: It was determined that the selected surgical method (BTB and STG) has an effect on certain parameters evaluated in the input rated kinesiological analysis. These parameters in the majority of examinations performed at the...

信用評等機構對於企業與市場投資者而言有著重要且無可取代的功能，其所提供之信用評等資訊應當是許多市場投資者所仰賴的重要決策依據，但近年來，卻有許多外界聲浪質疑信評機構評等之準確性，本論文之研究目的即是希望從錨定效應此一行為偏誤之觀點切入，探討國內信評機構在對企業評等時，是否會受到錨定效應影響，導致評等調整不正確或是評等落後其他財務指標等現象發生。 研究結果顯示，國內信評機構對受評企業之過往財務資訊存在錨定現象，但不至於大幅影響整體違約風險之準確性，且信評機構對受評企業財務之惡化較為敏感。另一方面，本研究也發現，信評機構對於非上市櫃公司、金融業以及初次評等等級在「twAA」以上企業之評等，存在較為明顯之錨定現象。 / Credit Rating Agencies (CRAs) play a major role in the financial market. Credit rating purport to provide investors with valuable information they need to make decisions about investing, but the accuracy of the rating itself has been called into question by many investors in recent years. The purpose of this study is to examine the anchoring effect on CRAs while the rating is being given. The results indicate that domestic CRAs tend to be anchored on the past financial information of the issuers. But the impacts are very slightly. Besides this, CRAs seem relatively sensitive to the financial deterioration. Moreover, the anchoring effect are much more significant when the debt issuers are private firms, financial institutions or the companies with greater or equal to twAA initial credit rating.

This thesis discusses the role of Instagram influencers in the lives of Czech teenage girls aged 15-18. The aim of the thesis is to understand how girls perceive these online creators, what kind of relationship they have with them and what role they play in their lives. Emphasis is placed on real experience girls have with Instagram and with the creation of influencers. The theoretical part of the thesis summarizes relevant theories, literature and research on selected issues. The practical part of the thesis focuses on the evaluation of the research, which was carried out with the help of a qualitative research method. In total, seven semi-structured in- depth interviews were carried out with teenage girls actively using Instagram. The main finding is that Instagram influencers are a natural part of these girls' lives. Relationships between followers and online creators can be described as parasocial. In order to succeed on Instagram, an influencer must be authentic, while the degree of proximity in the influencer-follower relationship is also important. The research pointed to a possible online platform migration of both influencers and followers, where Instagram is the target platform for users to operate. Instagram influencers play a social role in girls' relationships with their peers. The...

Bakgrund: Strukturförändringar har präglat den svenska arbetsmarknaden vilket resulterat i en ökad konkurrens bland arbetsgivare. Ett aktivt employer branding-arbete blir därmed viktigare eftersom det är en möjlig konkurrensfördel. Tidigare forskning inom ämnesområdet har främst studerat en kontext av stora bolag, detta trots att de allra flesta svenska företag är SMF. Generation Z blir en allt större del av arbetskraften vilket skapar en ökad efterfrågan av mjuka, icke finansiella, värden hos arbetsgivare. Således är det avgörande att förstå hur SMF ska arbeta med sitt employer brand för att attrahera och behålla den unga generationen. Syfte: Denna studie syftar till att undersöka medarbetares, tillhörande generation Z, efterfrågan av mjuka, icke finansiella, värden hos en arbetsgivare i en kontext av små- och medelstora företag (SMF) på den svenska arbetsmarknaden. Studien eftersträvar även att utforska sambandet mellan ett antal mjuka värden och lojaliteten hos medarbetare tillhörande generation Z. Detta för att skapa en förståelse för hur SMF kan arbeta med sitt employer brand gentemot generation Z. Metod: För att uppfylla studiens syfte undersöktes såväl medarbetare tillhörande generation Z som ledare i SMF. Semistrukturerade intervjuer genomfördes i en förstudie för att samla in bakgrundsinformation om hur SMF idag arbetar med employer branding samt deras uppfattning om generation Z. En enkät framställdes och skickades ut till medarbetare tillhörande generationen i syfte att undersöka deras värderingar av mjuka, icke finansiella, värden samt dess samband med lojalitet. Flertalet analysmetoder, såsom multipel regressionsanalys, har nyttjats för att analysera det empiriska materialet. Resultat: Studien påvisar att generation Z värderar en tydlig och öppen kommunikation från ledaren, en trivsam social arbetsmiljö, att arbeta med något som intresserar dem, stolthet över sin arbetsgivare och ett individuellt perspektiv från ledaren. Lägst värderas utlandsresor i arbetet följt av möjligheten att arbeta hemifrån. Studien kan fastställa att stolthet över sin arbetsgivare, kultur, attraktiviteten som arbetsgivare tillsammans med identifiering med företaget har ett positivt signifikant samband med medarbetarlojalitet. / Background: Structural changes have characterized the Swedish labor market which have resulted in increased competition among employers. Therefore, employer branding becomes even more important since it is a possible competitive advantage. Previous research in the area has mainly studied the context of large companies, although most Swedish companies are SMEs. Generation Z is becoming an increasingly larger part of the workforce, which results in increased demand of employers offering non-financial values. It is therefore crucial to understand how SME should work with their employer brand to attract and retain the young generation. Purpose: This study aims to investigate what kind of non-financial values generation Z employees demand of an employer in a context of small and medium-sized enterprises (SME) in the Swedish market. The study also seeks to explore the connection between a number of non-financial values and the loyalty of generation Z employees, in order to create an understanding of how SMEs can work with their employer brand towards generation Z. Methodology: In order to fulfill the purpose of the study both generation Z employees and leaders of SMEs were investigated. Semi-structured interviews were conducted in a preliminary study to gather background information about SMEs current work with employer branding and their perception of generation Z. A questionnaire to employees of the generation was produced in order to investigate the generation's valuation of non-financial values and its relation to loyalty. Analytical methods, such as multiple regression analysis, have been used to analyze the empirical material. Conclusion: The study explains that generation Z values a clear and open communication from the leader, a pleasant social work environment, working with something that interests them, pride in their employer and an individual perspective from the leader. The least valued by generation Z is foreign trips, followed by the opportunity to work from home. The study can determine that pride in their employer, culture, attractiveness as an employer together with identification with the company has a positive significant correlation with employee loyalty

Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.