This thesis deals with analysis of the differences between men and women in the labour market and their impact on personal income tax. Analysis of labour market is made from two perspectives. First is the comparsion of the situation of Czech Republic throughout the European Union. In the second part I also compare these conditions between years 2000 and 2008. Analysis of tax revenue is made from data available in the United Kingdom, its results is evaluation of the factors which have impact on the total tax revenue. In the end, all of the findings are applied to major shortcomings of the Czech Republic system. The proposed solutions are mainly in the part-time employment, affordable and quality childcare and dependents, and a system of providing parental leave and parental allowances.

This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.

The Crime of Money Laundering under Section 216 of the Czech Criminal Code Abstract The diploma thesis aims to examine the crime of legalization of proceeds of criminal activities in its narrower sense, i.e. the crime under S. 216 (2) of the Czech Criminal Code. This crime is referred to as "the crime of money laundering" throughout the thesis, as opposed to the crime of possession of stolen goods under S. 2016 (1) of the Czech Criminal Code. The opening chapter reviews the terminology used by Czech law. Then the thesis briefly addresses the phenomenon of money laundering in a broader context; this chapter also provides with statistics of criminal prosecutions for the named crime in the Czech Republic. In a separate chapter, the thesis names some of the most essential international documents adopted in the area of combating money laundering so far. The thesis then describes and evaluates the evolution of the crime of money laundering under Czech criminal law, namely regarding the respective amendments of the law. The following chapter then analyses the most significant elements of the crime of money laundering, and as such, it represents the centrepiece of the thesis. From this analysis, several important and disputed questions arise and are examined further. The thesis emphasizes e.g. the issue of...

Violent Crime and Its Prevention Abstract This thesis deals with violent crime and its prevention. This topic is broad, therefore only few aspects are included into this work. I focused mostly on phenomenology of violent crime, worldwide comparation and prevention of crime. The violent crime is a traditional criminologic topic, but despite that, it is still very actual. My goal was to chart violent crime and its prevention. This work is divided into six chapters. In the first chapter, basic concepts are defined. The focus of a second chapter is on phenomenology, state, dynamics and extent of the violent crime in Czech Republic and in countries, that I have chosen. In the following chapter, the state of violent crime is compared in-between some chosen countries through index crime of homicide. Crime in United States and Great Britain is compared in more detail later in this chapter. In the same chapter, relapse and latent crime is also described. In the third chapter, perpetrator of violent crime, various kinds of typology, ratios between men and women in sense of numbers of offences and age composition of offenders are discussed. Victims, victimization, types of victims, forms of experiencing harm and impact of violent crime on the victim is the main topic of the fourth chapter. The fifth chapter deals with...

The morphology of plant body is shaped by genetically coded developmental programme together with environmental factors. The influence of environmental factors on the morphology is much more important in plants that in other multicellular organisms. The developmental programme provides a general scheme that is modified by environmental signals. Phytohormone auxin is a regulator of plant morphogenesis and its distribution in the plant body is an important mechanism controling the growth and development of plants and coordinating the developmental programme with environmentally-induced changes. This thesis investigates factors important for transport of auxin from cells, second part is dedicated to bioinformatic analysis of the transporters from the PIN protein family. For investigation of signals involved in regulation of activity of auxin efflux transporters I have selected (based on published information) physiological signals influencing auxin transport. These signals were changed by treatment with chemicals and resulting changes in auxin transport were measured (on the cellular level) with the intention to discover signals that can rapidly (within minutes) change the activity of auxin efflux transporters. The signals, which satisfy these requirements were subjected to further investigation. He detailed...

and key words Mouse polyomavirus-derived virus-like particles composed from major capsid protein VP1 (MPyV VP1-VLPs) are interesting structures for use as a delivery system of various cargos into cells. VP1 protein self-assembles into icosahedral particles of 45 nm in diameter that are hollow highly regular nanoparticles. In this work, model small molecule cargo, Cyclodextrin-Based Bimodal Fluorescence/MRI Contrast Agent, was encapsidated into MPyV VP1-VLPs. The cargo was stably associated with VLPs and was delivered into mammalian cells using these VLPs. To prevent VLPs entrapment in endolysosomal compartments and increase the potential of VLPs applications, MPyV VP1 protein was modified by insertion of histidine-tag (6 histidine long sequence surrounded by glycine and serine) sequences into VP1 surface loop DE, because histidine modification of synthetic systems had enhancing effect on endosome escape and cargo delivery. With the use of in Bac-to-Bac® baculovirus expression system His-VP1 protein was expressed in insect cells and a variety of VP1-assemblies was obtained: long tubules and small 20nm VLPs formed from VP1 with 4 histidine-tags in DE loop, and novel VP1 nanostructure, which we named nano-jumpers, formed from VP1 with 2 histidine-tags. Nonetheless the endosome escape properties of...

The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...

Notice of termination of employment relationship after private law recodification Main theme of my thesis is notice of termination of employment relationship after private law recodification. I have chosen this topic, because every labour relationship termination and especially notice of termination, can have essential influence to every single person in productive age and even to his family. Law provides protection to both employers and employees, but to employees, as a weaker contracting party, is protection provided in wider range. I have divided my thesis into seven chapters, many of them are divided further. The first chapter is about labour law in general. The second chapter describes relationship between labour and civil law, from the Labour Code from 1965 to present time and also the principle of delgation and its change by Constitutional Court of the Czech republic fading into the principle of subsidiarity. In the third chapter I have stated the most important international documents, which are regulating notice of termination of employment relationship. Fourth part of my thesis describes employment relationship in general, ways of its termination and legal facts, which are leading to the termination of employment relationship in general. Key chapter is chapter number five, in which I am...

This diploma thesis deals with the topic of the notice of termination of employment in the Czech labour law. The thesis sets out multiple primary goals. The first goal is to introduce the reader to the context of the legal framework of the notice of termination of employment, including an analysis of selected case law relevant to the topic. The second goal is to provide a comparative outline via the exploration of Belgian labour law and its legal regulation of the notice of termination of employment. Thirdly, the author reflects the findings gathered throughout the thesis and offers some amendments de lege ferenda. The diploma thesis is divided into eleven parts. The first three parts relate to the general description of the matter - the first is devoted to the labour law in the context of the legal system of the Czech Republic, the second is devoted to specific characteristics of an employment relationship and its subject and object. The third part discusses the termination of employment in general and it also takes into account the strategy of flexicurity. The fourth part aims at enlightening the effect of the international law and the law of the European Union on the legal regulation of the notice of termination of employment. The fifth part is devoted to the notice of termination of employment...

This research studies the security challenges in IoT devices. At first, security challenges have been described and then specifically the security of communication protocols in the IoT has been addressed. Finally, among different communication protocols, ZigBee and Z-Wave protocols have been chosen for this study. The criterion for choosing these two protocols is the level of security they provide for IoT devices to protect them against unauthorized access and hacking. Security, frequency, power consumption and data rate are the characteristics that have been discussed in the review of these two protocols. In the end, a comparison of the various features of these two protocols clarified that the security of IoT devices in each of these protocols depends on the type of the IoT device, the required range and other requirements, however, in most cases the ZigBee protocol showed more security than Z-Wave.