This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.

<i> History Will Be My Judge: A Cultural Examination of America's Racial Tensions Presented Through the Symbolization of Booker T. Washington</i> is an interdisciplinary study about the emergence of Booker T. Washington as a black cultural hero. By the turn of the twentieth century, Washington had become the most prominent African American educator, economic reformer, entrepreneur, and race leader in the United States. He is most recognized as the founder of Tuskegee Institute (now University) and his highly acclaimed autobiography, <i>Up From Slavery</i>, which recounts his life growing up enslaved to becoming an international icon. Since his death in 1915, several monuments, memorials, landmarks, and commemorative tributes have been established in his honor. During the 1940s, Washington became the first African American pictured on the United States postage stamp and minted silver half-dollar. Additionally, he was spotlighted in a series of media campaigns called "Famous American Firsts," and was the first African American inducted into the Hall of Fame for Great Americans. Moreover, amidst the presidential transition between Barack Obama and Donald Trump, black popular media has alluded to Washington's economic philosophy through music videos, documentaries, and television programs. I argue that each of these posthumous commemorations belong to larger social justice movements, namely, the Civil Rights movement and Black Lives Matter movement. Throughout these eras, Washington's legacy has served to counter white supremacy and symbolize the rise of integration, the black middle class, economic justice, black self-made, black education, and the legacy of slavery.<div> The purpose of this study is to examine how during periods of racial unrest, African Americans leverage Booker T. Washington's image to counter racist stereotypes and reaffirm black citizenship. The primary framework applied in this study is William L. Van Deburg's theory of the <i>black cultural hero. </i>Two emergent theories from this research are my developing frameworks called <i>Black Hustle Theory</i> and <i>nostalgic tension</i>. Using literary and visual analysis, I assess historical archives from popular press, black literature, American memorabilia, and black popular culture to examine Washington's commemorative legacy through a black radical lens. Specifically, I explore how the following four people have connected Washington's legacy to the Civil Rights movement and Black Lives Matter movement: Major Richard Robert Wright, Sr., founder of Savannah State University; Langston Hughes, famed Harlem Renaissance poet and author; Stanley Nelson, award-winning producer; and, Beyonce Knowles-Carter, singer and pop mogul. I put Washington's legacy in conversation with each of these cultural producers to simulate a call-and-response between his lifework and the generations after him.<br><div><br></div></div>

In thesis themes of typography and computer font of OpenType format is described in details. At the beginning attention is paid to historical development of typeface, where stress is laid mainly on development of Roman and white letter with their characteristics. Having presented basis of typography work is concentrated on topic of digital font with emphasis on possibilities of OpenType format. Further its characteristics and advantages were listed compared to another formats and it was evaluated as format appropriate also for creating font in education process. Letterspacing and kerning were mentioned between basic graphical modifications in creating fonts. In theoretical part of the thesis they were examined in available programs designed for creating font in OpenType format. Except free available means into summary were included also commercial types due to absence of more advanced instruments and functions with free available applications. In evaluation was found that the most convenient for education is Fontlab Fontographer commercial program, free Type lite and Fontforge indicated for Open-source platform. Practical part of the thesis is focused on two chosen programs for creating main font characteristics. The goal was to detect if it is possible to reach identical results when using both programs. Fontographer program enabled to use wide tool palette dedicated to vector graphic processing by means of Adobe Illustrator similar instrument. In the case of Type lite program there were rather less instruments, what is sufficient for elementary work and familiarization with creating of digital typeface. Freeware shortage is basic absence of kerning, spacing or hinting functions. Comparing program possibilities, it falls that freeware programs based on OS Windows with their functionality are sufficient only for entry level users. The best option within free available programs is Fontforge for OS Linux which supports mentioned typographic functions. Fontographer was recommended for teaching of basic characteristics of OpenType font format. Another goal of the thesis was creating of recommended work procedure for creating basic characteristics of OpenType font for students, that is enclosed at the end of the thesis.

Electronic Legal Transaction: Comparative analysis with emphasis on the use of electronic signature under the EU law and laws of the Czech Republic and Germany Abstract (English) Objectives. This thesis provides a comparative analysis of electronic legal transactions under the EU law and laws of the Czech Republic and Germany, while emphasising the utilisation of higher versions of electronic signature, especially of a qualified electronic signature, which has legal effects of a handwritten signature in legal transactions performed by electronic means (Chapters 6 to 10). At the same time, increased attention is also paid to entirely novel concepts of advanced and qualified electronic seal, which are intended exclusively for use by juristic persons. The laws under scrutiny are based especially on recently adopted Regulation (EU) No 910/2014, known as eIDAS. To provide a general background, the comparative analysis is preceded by a theoretical part (Chapters 2 to 4, partially Chapter 5), dealing with the concept of legal transactions (also termed "legal acts" or "legal action") in general, while also focusing on the traditional handwritten signature and its functions, especially in view of the German and Czech legal doctrines and with occasional references to common law, as well as to requirements ensuing...

Electronic Legal Transaction: Comparative analysis with emphasis on the use of electronic signature under the EU law and laws of the Czech Republic and Germany Abstract (English) Objectives. This thesis provides a comparative analysis of electronic legal transactions under the EU law and laws of the Czech Republic and Germany, while emphasising the utilisation of higher versions of electronic signature, especially of a qualified electronic signature, which has legal effects of a handwritten signature in legal transactions performed by electronic means (Chapters 6 to 10). At the same time, increased attention is also paid to entirely novel concepts of advanced and qualified electronic seal, which are intended exclusively for use by juristic persons. The laws under scrutiny are based especially on recently adopted Regulation (EU) No 910/2014, known as eIDAS. To provide a general background, the comparative analysis is preceded by a theoretical part (Chapters 2 to 4, partially Chapter 5), dealing with the concept of legal transactions (also termed "legal acts" or "legal action") in general, while also focusing on the traditional handwritten signature and its functions, especially in view of the German and Czech legal doctrines and with occasional references to common law, as well as to requirements ensuing...