The main goal of this thesis is to examine the effect of Czech's 2008 at rate personal income tax reform on consumption, income and tax evasion since there is a belief that personal income tax rates are partially responsible for high levels of tax evasion. We use the gap between household expenditures and reported income as a proxy for tax evasion with the Czech microeconomic data from the 2006-2008 Household Budget Survey. Employing difference-in-difference approach, we find no effect of the Czech at personal income tax rate on tax evasion for households with one economically active individual in the year 2008 relative to households experiencing no change.

Money laundering is marginalized phenomenon with high social impact which comes from necessary connection of this activity with illegal activities, especially organized crime. Since the goal of almost every illegal activity is to create profit (and since the biggest profit comes from the activities which are highly dangerous for the society, such as drug trafficking) it is vital for the society to fight money laundering effectively. It is in the best interest of the whole society to fight this phenomenon and cut the organized crime out of their resources through effective control of the money laundering. The goal of this thesis is to explain the issue of money laundering in detail, to map the whole process while using mostly comparative and analytic methods and summarize the international and Czech anti- money laundering legislation. I would be glad if the reader had truly concrete idea about the phenomenon of money laundering after reading my thesis. In the first part, I am dealing with the whole concept of money laundering, meaning history and definition of the term itself. I also compare terms money laundering and legalization of proceeds from crime. Then I analyze the true nature of money laundering and financing of terror and the process of money laundering. I also deal with concrete subjects...

The aim of this thesis, focusing on the Criminological Aspects of Hate Crime, is to provide a comprehensive analysis of this kind of criminality in the Czech Republic from the criminological point of view. The work is divided into six chapters. The first of which introduces the topic and presents the definition of this kind of criminality and its close connection with extremist criminality. This activity is characterised by hate motivation against a group or an individual because of their real or presumed race, colour, religion, national origin or ethnicity, gender, sexual orientation or disability. The chapter also deals with the development of the hate crime concept, typology of criminal activity based on the committed type of crime or motivation and particular criminal acts occurring in the Czech Republic. The second chapter is focused on extremism and illegal activities of the members of this scene which attack the democratic system and are capable of jeopardizing it. In addition, it examines kinds of extremism, related ideologies and the Czech situation. The criminological part of the thesis, starting in the third chapter, begins with the phenomenology of hate crime, presenting the state of this criminality in the Czech Republic, comparing it to the previous years and elaborating on the types...

The aim of the thesis on the topic of Criminological aspects of hate crime is to comprehensively cover the issue of this particular crime in the Czech Republic, its specifics and differences from other types of crime. The work is divided into eight chapters. The first chapter is introductory and gives the explanation of the concept of hate crimes, its characteristics and division. This chapter also contains analysis of the crimes, where the motive consisting of racial, ethnic, religious and other hatred is a sign of a basic or skilled fact in issue. In the second chapter there are terms extremism, racism, xenophobia, anti-Semitism, nationalism, terrorism, their definition and division discussed in more detail. Chapter Three and Chapter Four are focused on the offenders and victims of hate crimes. They concentrate primarily on how are the offenders and victims of these crimes distinguished from the offenders and victims of "normal" crimes. The fifth chapter explains the most common form of commission, the most common objects and offenders of hate crimes. The sixth chapter describes the causes of hate crimes, i.e. prejudices, stereotypes, social and economic situations. Chapter Seven is devoted to the development and situation on the Czech extremist scene. Chapter Seven describes the most important...

Tax income of natural persons from paid employment and emoluments The thesis deals with natural persons` income tax from paid employment and benefits. The paper is divided into seven chapters, which are also further subdivided. The first chapter defines the subjects of tax on personal income from employment and fringe benefits, the second chapter is devoted to the subject of taxation. In this chapter are defined both income which are subjected to tax, and income that are tax-free or exempted from tax. The third chapter deals with the determination of the tax base of the natural persons` income tax from paid employment and emoluments. In the fourth chapter then describes the procedure for determining the amount and collection of the tax on personal income from employment and fringe benefits. The fifth chapter is dedicated to three, in my opinion, the most common methods of evasion of individuals` income tax from employment and benefits, which are so called "švarcsystém" (which means hiring entrepreneurs instead of employees), black economy and tax lower than it actually paid income. The sixth chapter deals with the issue of natural persons` income tax from paid employment and fringe benefits tax non-residents arising from sources in the Czech Republic and of the natural persons` income tax from employment...

The legal reasons of termination of residental lease - current and future legislation The thesis is composed of five separate chapters and a comparison table as an annex. The paper analyzes the different reasons for the termination of a lease of flat according to currently active legislation and the legislation that comes into force on January 1, 2014. The author chose this topic because the issue of housing and residential lease affects all of us and it is thus important to recognize the exact content of individual reasons for termination. Given that a radical change awaits us in this field, the author decided to compare and evaluate the future legislation. The first chapter outlines a historical development of the reasons for termination in our modern democratic history. Primarily, it focuses on the changes that have been brought upon the termination reasons by the Act No. 107/2006 Coll. and 132/2011 Coll. To maintain a better consistency of the paper, the second chapter examines the basic terminology and assess where and how they are regulated today and how they will be in a few months time. In particular, the author provides the definitions of a flat, lease contract, parties to the lease contract, and describes various options of termination of the lease of flat. Similarly, the author deals...

The aim of this master's degree thesis on the topic of the Criminological Aspects of Hate Crime is to offer a comprehensive perspective on hate crime from the criminological point of view. The first chapter is introductory and concerns itself with the phenomenon of hate crime in general. It deals with the theoretical definition of hate crime, its specific characteristics that distinguish it from other types of crime and it also includes a typology of hate crimes. Subsequently, it focuses on the international, European and Czech substantive legal regulation. The second chapter concerns itself with the related term of extremism. It defines the main ideas and manifestations of right wing and left wing extremism and it also focuses on the current situation and extremist scene in the Czech Republic. During the examination of the right wing political extremism, the terms of racism, nationalism, ethnocentrism and xenophobia are explained. Then, religious extremism and terrorism are briefly described. Finally, the last subchapter deals with the etiology of extremism. The core of this thesis lies in its third chapter that concerns itself with hate crimes from the criminological perspective and examines phenomenology, etiology and control of this criminality. The phenomenological subchapter focuses on the...

Examensarbetets titel: Att skapa sensation med en ny generation Författare: Marcus Andersson, Hanna Lindgren, Oscar Wenning Handledare: Universitetsadjunkt Åsa Lindström Examinator: Professor Bertil Hultén Fakultet: Ekonomihögskolan vid Linnéuniversitetet Kurs: Examensarbete 30hp, Civilekonomprogrammet inriktning marknadsföring, Linnéuniversitetet Kalmar VT17   Forskningsfråga: Hur behöver mediebolag anpassa sin marknadskommunikation för att nå ut till generation Z? Syfte: Med utgångspunkt i generation Z:s mediekonsumtion idag ämnar studien att ligga till grund för mediebolagens utvecklande av deras marknadskommunikation för att nå ut till och attrahera generation Z. Därmed syftar studien till att kartlägga i vilka kanaler generation Z rör sig i och under vilka tider på dygnet som de är mest aktiva. Studien ämnar även att analysera hur generation Z idag uppfattar olika typer av kommunikation både innehållsmässigt och olika typer av format. Genom analys av de olika faktorerna enskilt och i relation till varandra är syftet med studien att presentera teoretiska och praktiska implikationer på hur mediebolag i allmänhet och SVT specifikt behöver anpassa sin marknadskommunikation mot generation Z. I förlängningen är syftet att presentera praktiska implikationer som kan ha en samhällsnytta för marknadsförare i stort som önskar att nå till generation Z. Metod: Detta arbete har en abduktiv ansats, där kombinationer av både kvantitativa och kvalitativa metoder har använts. Databildningen har både bestått av litteraturstudier och empiriska undersökningar genom semistrukturerade intervjuer samt enkätundersökningar. Det empiriska materialet som samlades in delades upp i kvalitativ data som analyserades genom en kvalitativ dataanalys och kvantitativ data som analyserades genom en klusteranalys.      Resultat och slutsats: Studiens resultatet kan konstatera att generation Z inte bör ses som en homogen grupp trots att generationen till viss del visar på liknande beteenden. Studien har påvisat att det föreligger stora skillnader inom generation Z när det kommer till konsumtionsbeteende av medier, kommunikationsbeteende och interaktionsbeteende med företag. Utöver detta så har det även påvisats skillnader när det kommer till vad de föredrar att titta på, innehåll på sociala medier och i vilket format innehållet ska presenteras för att tillfredsställa dem. Vad som framkommer i studien är fyra olika framtagna profiler inom generationen där alla har olika beteenden och förhållningssätt, faktorer som är relevanta för SVT och andra mediebolag att beakta vid en framtida marknadskommunikation. Teoretiskt och praktiskt bidrag: Examensarbetets teoretiska implikationer består av en kartläggning av generation Z:s beteendemönster när det kommer till konsumtion av medier och sociala medier, interaktion med företag samt kommunikation. Studien bidrar även till teorierna kring content-marketing då en kartläggning över generationens uppfattning av olika typer av format på innehållet i sociala medier framförs. De praktiska implikationerna som framförs i studien är dess resultat som bidrar till en grund för hur SVT kan utforma sin marknadsstrategi för att nå ut med sitt budskap till generation Z. Resultaten kan också med tanke på studiens utformning även vara intressanta för andra företag som genom sociala medier vill nå ut med sitt budskap till generationen. Nyckelord: Generation Z, mediebolag, marknadskommunikation, sociala medier / Title: Create a sensation with a new generation Authors: Marcus Andersson, Hanna Lindgren, Oscar Wenning Supervisor: Lecturer Åsa Lindström Examiner: Professor Bertil Hultén Faculty: School of Business and Economics at Linneaus University Course: Master Thesis in Marketing 30 ECTS, Business Administration and Economics Programme, Linneaus University Kalmar, Spring 2017. Research question: How do media companies need to adapt their market communication to reach generation Z? Purpose: Based on generation Z and their consumption of media today, this study intends to provide the basis for SVT’s development of its marketing strategy to reach and attract members of generation Z. Thus, the study aims at identifying which channels generation Z uses and also during what hours of the day they are most active. It is also intended to analyze how the generation perceives the different types of communications, both in terms of content and different types of formats. By analyzing the different factors individually and in relation to each other the purpose of this study will present both theoretical and practical implications on how media companies in general, and SVT specific needs to adapt their market communication towards generation Z. In the long run, the purpose is to present practical implications that may benefit marketers in general that wishes to reach generation Z. Method: This study has an abductive approach, where the combinations of both quantitative and qualitative methods have been used. The data acquisition has consisted of studies of literature and empirical gatherings through semi-structured interviews and surveys. The empirical findings were divided into qualitative data that was analyzed through a qualitative data analysis and the quantitative data was analyzed through a cluster analysis. Results and conclusions: The result of the study shows that generation Z should not be seen as homogenous group, although the generation to some extent shows similar behaviour. The study has also shown that there are major differences in generation Z when it comes to consumer behaviour of media, communication behaviour and interaction with companies. In addition to this, differences have also been identified when it comes to what they prefer to watch, content on social media, and the format of content to be presented in a way that satisfies them. What is evident in the study are four different developed profiles within the generation where everyone has different behaviours and approaches, factors that are relevant to SVT and other media companies to consider in their future market communication. Theoretical and practical contributions: The theoretical implications of this study consist of a description of generation Z’s behavioural patterns when it comes to the consumption of media and social media, interaction with companies and communication. The study also contributes to the theories of content marketing with a mapping of generation Z’s perception of different types of content on social media. The practical implications presented in the study are its findings, which contribute to the basis for SVT’s design of its marketing strategy to reach out with its message to generation Z. The results can also be interesting for other companies that wants to, through social media, reach out with a message to the generation.   Key words: Generation Z, media companies, market communication, social media

Tidigare forskning har belyst att positiva attityder kan leda till lojalitet hos kunder. Däremot finns ingen enighet i vad för slags faktorer som påverkar attityd till e-handel. Syftet med denna uppsats är att få en ökad förståelse om vilka faktorer som påverkar unga konsumenters attityd till e-handel, samt undersöka om det finns någon skillnad i attityd mellan generationstillhörighet hos unga konsumenter. Genom att ta fram fyra faktorer, Upplevda fördelar, E-kvalitet, eWOM och Förtroende ville författarna se hur unga konsumenter förhåller sig till dessa faktorer samt se om de påverkar attityd till ehandel. En kvantitativ undersökning genomfördes för att undersöka dessa faktorers påverkan, samt huruvida generationstillhörighet har en påverkan hos unga konsumenters attityd till e-handel. Resultatet visar att tre av fyra faktorer, Upplevda fördelar, E-kvalitet samt Förtroende påverkar attityd till e-handel hos unga konsumenter men att eWOM inte har direkt påverkan. Generationstillhörighet visade sig inte ha effekt på attityd till e-handel.

I would like to devote this thesis to the problem of real estate management and his impact on the income tax base. The main ambition will be to explain the options which investor has during reconstruction of properties or during obtain a new building from a tax perspective. Main options of reconstruction will be described, it is a repair, technical improvement or funding. Second defined possibility is investment in new property, which brings more options as choose a type of construction, location or funding. Next, situation regards current topic as flat construction or solar power plant, will be followed. The end I will devote analysis of model cases.