The goal of this thesis is focusing on analysis of fiscal arrangements that has been passed by the government in accordance with the public budget stabilization act, which should be proper reaction to improve bad development in public finance of the Czech Republic and in general government debt, which has been mainly caused by increasing of the mandatory social expenditures. After defining the main essence of the public finance theory, the work is focusing on quantify and evaluate the main effects of reform arrangements divided into three main parts, such as effects of taxation, effects of social sphere and effects of the health finance. The period of the concern of this analysis is the year of 2008, first year of reform arrangements validity. After evaluation, the next part of the interest is public deficit and the analysis of general government debt. The main aim is to define what are the basic factors, which affects the ratio of government debt on GDP nominal called as "relative ratio of government debt" The thesis also includes a few calculations of how the relative ratio could be if we change some of factors of determination of the model.

The aim of this thesis is to compare various options, how can companies meet the mandatory proportion of employment of handicapped people and also analyze tax impacts on companies considering the particular option they have chosen. The thesis is divided into five chapters, first of them is about free labor market and describes various options, how can companies meet the mandatory proportion of employment of handicapped people. Then the second chapter contains information about employers of handicapped people in protected labor market. The next chapter refers to so called protected working place, which is directly related to the possibility to receive purposeful contribution from the state. The last chapter of the theoretic part of the thesis is about tax relief for companies that employ handicapped people. Subject of the practical part of the thesis is to analyze accounting and tax data of real company and try to modify them based on hypothetical situation what will be changed in case of employment of handicapped person in this company. There are mainly tax impacts on the company analyzed.

This thesis analyzes the development of mandatory expenditures in the Czech Republic, especially unemployment benefits for the years 2010 and 2011. In the first part of the work I analyze in detail the structure of mandatory expenditures and graphically depicts their development until 2010. The second chapter is devoted to the national employment policy and its structure. Detail is characterized by an active employment policy and its instruments. The final chapter is devoted to passive employment policy, development and the amount of unemployment benefits and whether this contribution may discourage work.

This thesis discusses comprehensively statutes of a joint stock company. The thesis analyses the mandatory and optional elements of the statutes under the Commercial Code. The aim is not to list all elements that the statutes may include, but to direct potential founder of a company to the necessary provisions of the statutes according to the purpose of the stock company. One part of the thesis deals with the adoption, modification and nullity of the statutes. There are outlined changes in regard to the new Act on Commercial Corporations which comes in force on January 1, 2014 and has an influence on the content of the status. Lastly the thesis drafts the statutes in case of the establishment of a joint stock company. The procedure respects the provisions of the Act on Commercial Corporations too.

This dissertation work analyzes the structure of mandatory spending in Czech Republic and explores their development since joining the European Union up to year 2014. The work deals with a public sector and with his changes in this period. The main part of the dissertation work analyzes the biggest part of mandatory spending- pension system and its reformation. It tries to clarify, wheather the third pillar of pension system is used for his purpose or for good opportunity to make savings with state support. In this dissertation work is included a part about second pillar of pension system. It analyzes frekvention of using by citizens of Czech Republic and why is it on determinated level. The dissertatoon work analyzes Czech pension funds which deal with both capital pillars. It also includes analyzes of reforms in first pillar - Pay as you go system. It examines oppinions of political parties on changes in pension system and describes their recomendations for future progression of pension system. In the last chapter is analyzed Slovak pension reform, because it was started before Czech reform and it allowes a comparation and edification about some faults.

Companies are increasing their investment in technologies to enable better access to information and to gain a competitive advantage. Global competition is driving companies to reduce costs and enhance productivity, increasing their dependence on information technology. Information is a key asset within an organization and needs to be protected. Expanded connectivity and greater interdependence between companies and consumers has increased the damage potential of a security breach to a company's information systems. Improper unauthorized use of computer systems can create a devastating financial loss even to the point of causing the organization to go out of business. It is critically important to understand what causes users to understand, accept and to follow the organization's information systems security measures so that companies can realize the benefits of their technological investments. In the past several years, computer security breaches have stemmed from insider misuse and abuse of the information systems and non-compliance to the information systems security measures. The purpose of this study was to address the factors that affect employee acceptance of information systems security measures. The Technology Acceptance Model was extended and served as the theoretical framework for this study to examine the factors that affect employee adoption of information systems security measures. The research model included three independent dimensions, perceived ease of use, perceived usefulness and subjective norm. These constructs were hypothesized to predict intention to use information systems security measures, moderated by management support affecting subjective norm. Five hypotheses were posited. A questionnaire was developed to collect data from employees across multiple industry segments to test these hypotheses. Partial least squares statistical methodology was used to analyze the data and to test the hypotheses. The results of the statistical analysis supported three of the five hypotheses with subjective norm and management support showing the strongest effect on intention to use information systems security measures. Few studies have used TAM to study acceptance of systems in a mandatory environment and to specifically examine the employee acceptance of computer information systems security measures. This study, therefore, adds to the body of knowledge. Further, it provides important information for senior management and security professionals across multiple industries regarding the need to develop security policies and processes and to effectively communicate them throughout the organization and to design these measures to promote their use by employees in the organization.

Bakgrund Barnmisshandel är ett globalt hälsoproblem med både svåra direkta och långtgående konsekvenser. I tidigare forskning ses var femte barn uppge sig blivit utsatt för någon typ av barnmisshandel. Vuxna som blivit utsatta för barnmisshandel har en ökad risk för psykisk- och fysisk ohälsa. Sjuksköterskan har en viktig del i att följa barnets utveckling och att arbeta för en trygg uppväxt där förebygga och upptäcka barnmisshandel ingår. Syfte Att undersöka vilka hinder som finns att en orosanmälan inte utförs i en situation där ett barn misstänks utsättas för eller vid kännedom utsätts för barnmisshandel. Vidare är syftet också att undersöka vilken kunskap och stöd som behövs för att öka möjligheterna att dessa barn upptäcks i mötet med sjuksköterskan och att åtgärder verkställs. Metod En litteraturgranskning av kvalitativa studier med Evans metod för dataanalys och resultatet presenterades i en beskrivande syntes. Resultat Hinder som försvårar upptäck och anmälan gällande barnmisshandel identifierades, så som organisation, brist på kompetens, personliga barriärer samt svåra möten. Behov av utbildning och stöd gällande upptäckt och anmäla kring barnmisshandel sågs. Slutsats Barns rätt att inte fara illa kan förbättras genom att eliminera hinder. Förbättringar inom organisationen som kontinuerligt stöd och utbildning främjar upptäckt och ökar orosanmälningar vid misstanke om barnmisshandel. Sjuksköterskans insikt gällande skyldigheter är viktigt att fokusera på, att våga ge stöd till barn som uttrycker utsatthet och våga möta känslor av rädsla och obehag ökar möjligheterna att hitta barn som utsätts för barnmisshandel. / Background Child abuse is a global health issue that causes severe consequences in early life development and adulthood. Every fifth child are exposed to child abuse. Adults who have experienced child abuse have a higher risk for mental and physical illness. Monitoring the child’s progress and making sure they have a safe home environment is important. Purpose To explore what obstacle there is for nurses not to report child abuse in a situation where it is suspected or confirmed. It was also to explore what kind of knowledge and support the nurses need to increase their chances of identifying these children and to provide intervention. Method A review of qualitative studies were conducted with the method of Evans for the descriptive analysis. Results Several risks for not detecting or reporting child abuse were identified; organization, lack of skills, personal barriers and tough encounters. A focused need for education and support to detect and report child abuse were expressed. Conclusion The children’s right not to be harmed can be improved by eliminating barriers. Improvements within the organization, support and education promote detection and reports of concern in suspected child abuse and will reduce the potential for child harm. The nurse's understanding of responsibilities is a critical part to focus on. If nurses dare to provide support to children who express vulnerability and face their own feelings of fear and discomfort it would increase the opportunity to find children who are subjected to child abuse.

This thesis deals largely with the history of teacher retirement in California. It covers the period from the class of the Civil War to June 30, 1957. Some background data were developed in the early American history of teacher retirement in order to understand better the early conditions in California. The ultimate objective of the study is to show that California laws as they exist today are the results of continuous action for improvement of teachers’ retirement. This has been done by reviewing several areas of retirement history. These are mainly the area of mutual aid societies, early retirement legislation in the United States, early California history of teacher retirement, the progress of California teacher retirement legislations from 1895 through the legislative section of 1957, and the attitudes and actions of governors, legislators, professional organizations, and individuals as they influenced the changes in retirement practices.

Tato práce se zabývá analýzou politik pro bezpečnostní moduly založené na mandatorním řízení přístupu (MAC), se zaměřením na SELinux. Vzhledem k omezeným schopnostem dostupných nástrojů byl navržen a implementován nový nástroj. Jeho hlavní cíle jsou usnadnění vývoje bezpečnostních politik a pomoc při odhadu role SELinuxu v zabezpečení systému. V případě úspěšného nasazení bude nový nástroj začleněn do balíčku nástrojů SETools 4.

SELinux ist eine Erweiterung für das Betriebssystem Linux, deren Einsatz eine Erhöhung der Systemsicherheit verspricht. Dieses Tutorial stellt einige der Grundlagen und Mechanismen von SELinux vor. Es gibt einen Einblick in Nutzung und Konfiguration. / SELinux is an extension to the Linux operating system. It promises an increase in system security. This tutorial introduces some of the principles and mechanisms of SELinux. It provides insight into its usage and configuration.