Níže přiložená diplomová práce se zabývá tématikou rodinného podnikání. Předmětem řešení jsou možnosti právního uspořádání vzájemných vztahů při podnikání rodinných přísluníků, související evidenční povinnosti a dopad zdanění z hlediska daně z příjmů fyzických osob. Součástí práce jsou i schémata a praktické příklady účtování vybraných účetních případů u právnických osob. V závěru je na modelovém příkladu rodiny provedeno srovnání daňového zatížení rodiny při využití základních možností daňové optimalizace příjmů fyzických osob.

Práce se zaměřuje na finanční podporu rodin s dětmi v ČR. Jsou zde vymezeny dávky státní sociální podpory, sociální péče a nemocenského pojištění, slevy na dani a společné zdanění manželů. V praktické části bylo provedeno zhodnocení výše výplat dávek ze strany státu a analýza manželů, nesezdaného páru a matky samoživitelky z hlediska nároků na finanční podporu.

Diplomová práce se zabývá problematikou rodiny a rodinné politiky v České republice. První kapitola se věnuje vymezení obou pojmů, vývoji rodinné politiky a charakteristice modelu současné rodinné politiky. Druhá kapitola analyzuje rodinné chování z demografického hlediska. První část kapitoly se zabývá teoriemi vysvětlujícími rodinné chování, druhá se zaměřuje na současné demografické trendy a na jejich dopad do rodinného prostředí. Třetí část rozebírá přístupy a postoje mladé generace k manželství a rodině. Třetí kapitola nastiňuje změnu role otce v rodině a okrajově se zabývá novými typy rodin. Čtvrtá kapitola nejdříve obecně popisuje vliv daňového a dávkového systému na trh práce. Dopady nastavení daňového a dávkového systému na český trh práce a na chování rodin popisuje třetí část kapitoly. Pátá kapitola shrnuje vlastní poznatky a doporučení pro rodinnou politiku.

The main objective of this diploma work is to investigate the influence of leisure time in the family for child´s adaptation into a foster family. Results are based on the knowledge that I gained in contacts with family research. foster family. The kowledge gained are compared in the theoretical part and summarize progress, regularities and possible risks of lifestyle, leisure time and in the adaptation of children in forster family ambience. They can be used for further research in this area.

In my disertation I'm going to focus mainly in divorce consequences on children, children's psychological condition and their future lives. Part of this disertation is also literary recherche which is focused on family, divorce and divorce consequences. Theoretical part is also drafter like that. We will also deal with family in historical context because we can find some connections with present in which divorces are becomming more and more common. Besides history we will deal with family functions and arrangings. In divorce part we will focus on different kinds of divorces. Chapter about after divorce child care is also included. The last chapter is focused on directly on consequences of a divorce. We are dealing with kids' psychological condition and life attitude. Practical part is focused on qualitative research done by in-dept interview. Participants were kids attending secondary school and adults whose parents went through divorce when they were attending secondary school and they are looking back to those events.

This thesis deals with the accessibility of leisure activities for youth. Leisure activities are focused on the particular locality which is the town of Jablonec nad Nisou. Furthermore, this outlines the problems which the providers and staff of these institutions encounter. These are mainly a lack of funds for their operation, especially for private entrepreneurs, but also an excess of demand over supply. Nevertheless, this city offers many facilities where children and young people can spend their leisure time. The above-mentioned issue occurs primarily at art schools and youth centers because these can afford to choose lower school fees and therefore their services are accessible to a wider public. Apart from school lessons, the youth may attend art schools, leisure centers and low threshold facilities which are open to everybody and parents also do not have to pay school fees or pay the private entities that are trying to develop the physical as well as the mental aspects of the child. The practical part of this thesis takes a closer look to those providers of leisure time. On the contrary the financing of those activities is defined in the theoretical part where also the legislative basis is slightly outlined. The conclusion includes the evaluation of obtained results.

Diploma thesis gender differences in economic and social role in the country deals with the differences between men and women's status in the household, gender segregation disciplines, division of roles in the household, and points to the fact that men and women are constantly ascribed certain roles, which make evaluation and occupation of vz the employability in the labor market. The work is divided into theoretical part, which explains the basic concepts of gender issues and a practical part, where based on the survey were verified basic objectives and hypotheses.

Presented thesis is about fathers on parental leave in the Czech republic. Althought the men can take a parental leave since 2001, they are still the phenomenon in the society. The women are the dominant in parental leave, so there prevails the tradition division of roles. The aim of my thesis is to answer the question: How does the modern exchange of parenting roles influate the family functioning? In the theoretical part there is introduced the parental and maternity leave from the point of view in the past, legislation and the possibility taking the maternity and parental leave. The thesis is focused on parental, maternity and paternity leave from the point of view of eight european countries and states certain recommendation for Czech republic. Also describes the family functioning, parental role, gender role and stereotypes. The next part of thesis is focused on history of paternity, relationship between the father and child, and paternity parenting styles. The practical part contains ten interviews which research the experience and opinions of men on the parental leave. There are as well opinions from the wives/partners, who exchanged the roles with their male partners. Using the questionnaire survey, which was filled in by 238 respondents, there was researched what attitude does the Czech society have to the topic and generally to the position of men on parental leave.

Diploma thesis of "The leisure time of children in the context of the family world" focuses on the leisure of children in troubled families, compared with functional families. In thesis is working with the concepts of free time and the family, and the family environment, is involved view the educational, sociological and psychological. The aim is to indicate differences in leisure time activities for children from different backgrounds families. This is problematic families and functional family. For these types of family environment that criteria. Criterion family functioning are adaptability, cohesion, family communication and absence of risky behavior. Functional criteria will therefore exclude the above criteria problematic environment. I will work through the issues of theoretical knowledge and empirical methods. The chosen method is observation and semi-structured interview.

Until the 1990s, the territory of the current Czech Republic has been predominantly seen as a place of emigration. Despite (or maybe because of) such a long history of emigration, the approach towards people who, for different reasons, left the country seems to be rather ambivalent up to the present day. The notion of emigration as a betrayal is appearing frequently, both in the existing academic literature as well as in the production of popular publications, movies or series and in a public discourse. This thesis is questioning the real perception of emigrants in the eyes of family members, who stayed in communist Czechoslovakia in between 1948 and 1989, defines the possible reasons behind the respective perception and examines the impact of emigration on the Czechoslovak, respectively Czech society. The majority of authors identifies the communist propaganda as the cause of the negative attitudes of Czechoslovak society towards emigrants. By analysing the approach towards emigrants and re-emigrants and situation after the Velvet Revolution in 1989 and by combining the opinions of two generations, the author of this thesis argues that the communist propaganda related to emigration had a considerable impact in the short-term perspective, but in the long-term perspective there are another strong factors contributing to the construction of the feeling of betrayal in relation to emigration.