Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.

This diploma thesis deals with the legal regulation of renewable sources of energy in the Czech Republic. It appraises the efficient legal regulation of renewable energy sources by taking in consideration the economic and legal perspectives while respecting the current economic situation trends and policies of the European Union and the Czech Republic. Emphasis is placed on the differences of various types of renewable energy and describing their characteristics for utilization in the Czech Republic. The new role of entities in the electricity market after the Act No. 165/2012 Coll. about Supported Energy Sources has come into force, is discussed. The ascertained deficiencies reflect future recommendations for changing the legal regulation and strategic documents which define the further development of renewable sources of energy in the Czech Republic.

This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...

This diploma thesis deals with the issue of restitution disputes according to Act No. 229/1991 Coll. on the regulation of ownership relations with land and other agricultural property. The reason for this topic was the experience of the author of the diploma thesis on restitution disputes, scope and judicial jurisprudence dealing with this issue. The thesis deals with the procedural aspects of restitution disputes, as well as with the substantive law-making aspect of both legal regulation and rich judicial jurisprudence. The diploma thesis systematically describes the most important types of restitution disputes - disputes about the restitution of original removed real estate, disputes about the existence of claims of entitled persons to compensation for immovable properties which can not be restituted, disputes about the correct value of claims of authorized persons and disputes about the grant of specific substitute real estates owned by the Czech Republic as a replacement for real estate that can not be restituted. The work emphasizes the breakthrough and current judicial jurisprudence of the Supreme Court of the Czech Republic and the Constitutional Court of the Czech Republic. In the thesis, the author considers the importance of this case law and gives the case law a connection with the...

Made available in DSpace on 2016-12-12T20:34:11Z (GMT). No. of bitstreams: 1 PauloGuekas.pdf: 2271314 bytes, checksum: fd513ba97d7427d53be48098d2c0ad57 (MD5) Previous issue date: 2005-08-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / It is noticed, in literature, and about Brazilian popular music the affirmative comments about the similarity existent between Bossa Nova and Cool Jazz that may be a result from the possible adoption of Cool Jazz elements by Bossa Nova composers. This research has its origin in the need to locate, via musical analysis, co-relationships between representative works from the Cool Jazz and Bossa Nova. Two arrangements works, one of each kind, were selected, nominated by that literature, as representative: Desafinado from the composer Antônio Carlos Jobim in partnership with Newton Mendonça with arrangements by Jobim and Moom Dreams by Chummy MacGregor in partnership with Johnny Mercer with arrangements by Gil Evans. For the selection of those arrangements three aspects were taken into consideration: representation of the works, the originality and the notoriety of the arrangement. From Arnold Schoenberg and Almir Chediak s perspective, aspects concerning the melodic stratum were collected and related, via the analysis of the linear and harmonic processes, aspects concerning the melodic stratum such as basic motive, melodic variation procedures and motivic traces. And the harmonic processes including the polyphonic and homophonic resources, cadences, modal loan chords, superstructure chords, interval relationship between bass line and melody, modulations, auxiliary notes. As a result of the hereto made analysis it was noticed the existence of co-relationships between those works regarding the motivic traces, motivic variation procedures, cadences, superstructure chords, interval relationship between bass line and melody, modal loan chords and auxiliary notes. The survey of those aspects allowed, in a restrict way to those arrangements, to profoundly study and confirm some of the affirmative comments existent in literature concerning the common characteristics to those musical styles / Na literatura sobre música popular brasileira verifica-se a reiterada afirmação a respeito de uma possível assimilação de elementos do Cool Jazz por compositores da Bossa Nova. Esta pesquisatem sua origem na necessidade de localizar, por meio da análise musical, correlações entre obras representativas dos estilos Cool Jazz e Bossa Nova. Foram selecionados dois arranjos de obras indicadas pela literatura como representativas, sendo um de cada estilo: Desafinado do compositor Antônio Carlos Jobim em parceria com Newton Mendonça, arranjada por Jobim e Moon Dreams, de Chummy MacGregor em parceria com Johnny Mercer, arranjada por Gil Evans. Para a escolha desses arranjos foram levados em consideração três aspectos: a representatividade das obras, a originalidade e notoriedade do arranjo. Dentro da perspectiva de Arnold Schoenberg e de Almir Chediak foram levantados e relacionados, através da análise de processos lineares e harmônicos, aspectos concernentes ao estrato melódico tais como: motivo básico, procedimentos de variação melódica e traços motívicos e aos processos harmônicos, entre eles: recursos polifônicos e homofônicos, cadências, acordes de empréstimo modal, acordes de superestrutura, relação intervalar entre linha do baixo e melodia, modulações e notas auxiliares. Como resultado das análises aqui realizadas observou-se a existência de correlações entre as obras no que diz respeito aos traços motívicos, procedimentos de variação motívica, cadências, acordes de superestrutura, relação intervalar entre linha do baixo e melodia, acordes de empréstimo modal e notas auxiliares.

The Diploma thesis entitled Situation of People with Rheumatoid Arthritis in the Context of Legislative Changes deals with a topic which is not sufficiently resolved in the Czech society. Attention paid to the new Act no. 329/2011 Coll., on Provision of Subsidies to People with Disabilities and on Amendment to Related Acts, is not at a sufficient level either. The theoretical part of the Diploma thesis deals, at a general level, with rheumatoid arthritis. This is followed up by a focus on psychosocial aspects of the life of subjects with rheumatoid arthritis, on the social security system in the Czech Republic and on the Act no. 329/2011 Coll. Qualitative research was selected to achieve specified objectives of the practical part of the Diploma thesis. Interviews were used to obtain all necessary data. The technique for acquisition of necessary data was based on semi-controlled interviews. The interviews consisted in a list of questions which were discussed within the framework of the interview. The basic file for data collection was formed of people with rheumatoid arthritis. The selective file consisted of clients of the Rheumatology League of the Southern Bohemia Region. Altogether 20 interviews were made. The main aim of the Diploma thesis was to identify the impacts of changes implying from the Act no. 329/2011 Coll., on Provision of Subsidies to People with Disabilities, on the situation of people with rheumatoid arthritis. This objective was followed up by another three partial objectives, namely to find out how people with rheumatoid arthritis perceive the change in the subsidy payment site for handicapped people; to find out the impacts of the change in concepts of subsidy for mobility on people with rheumatoid arthritis; and to find out how people with rheumatoid arthritis perceive their obligation to provide data on incomes for justification of their entitlement for a special device. Survey questions were formulated on the basis of the Diploma thesis objectives as follows: 1. Did the frequency of transport decrease for people with rheumatoid arthritis in connection with the change in the amount of the subsidy for mobility? 2. Do people with rheumatoid arthritis perceive any benefits in unification of the subsidy payment place at the Labour Office? It implies from the results of the survey that the impacts of changes resulting from the Act no. 329/2011 Coll. did not have any impact on the situation of people with rheumatoid arthritis. During fulfilment of the objective of finding out how people with rheumatoid arthritis perceive the change in the subsidy payment place, two respondents pointed out that the issuing of the cards marking a vehicle transporting a person suffering from heavily impaired mobility pursuant to the Act no. 361/2000 Coll., on Road Traffic, which is closely interrelated with these issues, is performed at the Municipal Authority at the Department of Social Affairs. It has been furthermore found out on the basis of the survey that the change in the concepts of the subsidy for mobility has not had any impact on people with rheumatoid arthritis yet. And finally, the last conclusion of this Diploma thesis is the fact that people with rheumatoid arthritis do not mind the obligation to provide data on incomes while proving their entitlement for a special device. One of the aims of this Diploma thesis is to contribute to understanding of the entire situation of people with rheumatoid arthritis in the context of legislative changes. The results obtained from the survey could be useful for the general scientific public. An Annex to this Diploma thesis is a presentation which can facilitate orientation in the new Act. This presentation will be used as a material accompanying a lecture held in the Rheumatology League Association in České Budějovice.

Abstract The society has become increasingly interested in the issue of seniors at present. Considering the increasing age of seniors, a situation when they are not able to take care of themselves and need help of another person may occur. The assistance secured by health and social services may be provided to seniors in their homes or in housing facilities. Human needs are changing and developing with age and form an integral part of the personality of an individual. The theoretical part of the thesis addressed the terms of aging, old age, needs and health and social services. The data were collected using the qualitative research strategy, the method of questioning and the technique of interviews, involved observation and technical literature analysing. While interviewing the respondents, their anonymity was respected. The objective of the thesis was to ascertain whether needs of seniors are satisfied in relation with the offered health and social services. In the research, the main research question was set out. In order to answer the question, five research sub-questions associated with the interview structure were used. The research was conducted in retirement home Hvízdal České Budějovice, p.o. (organization co-funded by the state budget). The main research question led to confirmation of the thesis objective. The obtained information may be used for improvement of quality of the services provided in the facility where the research was conducted.

This master thesis discusses current legislation in the field of supported and renewable energy sources. At the beginning of the thesis are defined renewable energy sources from the perspective of Czech legislation and of professional view. The second part is focused on legislation regarding renewable energy sources in the European Union and the Czech Republic. Follows an overview of the support tools and legislation regarding renewable energy sources in other member states of the European Union and the current status of the set objectives related to the share of energy from renewable sources in gross final energy consumption, which have been established by Directive 2009/28/EC. At the end is summary, along with an overview of the most successful and least successful countries in terms of achieving the objective.

The aim of this master's thesis is to describe the principle of the transition in accordance with IFRS. This thesis aims to introduce readers to the issues of conversion of financial statement prepared under Czech accounting regulations and financial statement prepared in accordance with IAS/IFRR; furthermore it aims to digestedly describe individual steps of this complex process focusing on current legal regulations. The dissertation in its beginning familiarize readers with the main differences between Czech accounting regulations and IAS/IFRS, further it mentions possibilities of the sole conversion of financial statement to IFRS and last, but not least it describes aforesaid issues with relations to chosen corporations that have reported in accordance with IFRS.

Comparison of the protection of personal data protection pursuant to Act No. 101/2000 Coll. and GDPR Abstract The diploma thesis deals with two legal regulations that are connected in time. Both these legislation issue of personal data protection. The first piece of legislation is Act No. 101/2000 Coll., On the protection of personal data (hereinafter the Act), which was the implementation of Directive 95/46 / EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals personal data and the free movement of such data. The second piece of legislation discussed is Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46 / EC ). The thesis is divided into thirteen chapters. First, it contains a brief historical development of the area of personal data protection worldwide and in the Czech Republic. In chapters 2 - 12, it gradually describes the institutes regulated by the law and the same intitutes regulated by the general regulation and compares in what the current legislation differs from the old regulation, or in what it remains the same. It also analyzes whether the specific changes...