Testament Abstract The aim of this thesis was to provide a comprehensive analysis of the testament, one of the most important institutes of inheritance law. Act No. 89/2012 Coll., the New Civil Code, focuses on strengthening testamentary freedom, which permits the testator to decide, how his property is disposed of upon his death. This work is divided into three chapters. Chapter one brings general and comprehensive overview of legislation on inheritance law, notably with respect that inheritance law is part of to the private law. Attention has been paid to principles on which the law is based on. The work then defines the other two inheritance titles, i.e. heritage contract and intestate succession, and compares them with the "will". Second chapter, which is main theme of this master's thesis, outline discusses about the institute of last will, including obligatory and optional elements of testament, permissible forms of will, clauses, legatum and revocation the testament, while briefly considering some institutes more closely in the light of the current legislation. Finally, the paper examines Polish inheritance law, with an eye towards field of testate succession and explains the nuances within both systems. It sets out the fundamental differences. On the other hand points out the similarities, even...

The author of this diploma thesis will conduct an interdisciplinary synthesis about signficance of patronage in history of Czech art. The core of the thesis will be an analysis of the chosen phenomenon through four case studies dedicated to selected personalities, who represent different eras and different forms of patronage: Josef Hlávka, Václav Špaček ze Starburgu, August Švagrovský and Pavel Vašíček. Main chapters will prepare critical evaluation of existing literature as well as general exposition of the subject of the thesis. Case studies will be genereallised and sumarized in the final chapter, which will define specifics of patronage in Czech environment. Picture attachment will be a part of the thesis. Keywords patron, patronage, Josef Hlávka, August Švagrovský, Václav Špaček ze Starburgu, Pavel Vašíček

Diploma thesis is concerned with wage garnishment in relation to the employer. The reader is familiar with the calculation of wage garnishment in the Czech Republic and the actual legislation. The aim of this thesis is to define the most important risks relating to employee with wage garnishment and gives solutions how to make the process easier by means of research, which is focused on experience of payroll accountants and the employee of the executor’s office. It also shows weaknesses of actual Czech legislation and offers some recommendations for legislators.

Die vorliegende Dissertation beinhaltet eine detaillierte Analyse traditioneller und moderner Bioenergie, sowie deren möglicher Entwicklungspfade und Auswirkung auf Ernährungssicherheit im ländlichen Tansania. Die Arbeit bereichert die wissenschaftlichen Debatten mittels Aufzeigen von Optionen der nachhaltigen Produktion und Verbrauch von Bioenergie. Der Komplex wird in vier separaten und begutachteten Fachartikeln (drei publiziert, einer under review) bearbeitet. Alle Publikationen erzielen Aussagen für vier Einkommensgruppen auf lokaler Ebene. Für eine optimale Analyse ist die Arbeit thematisch in die Forschungsgebiete traditionelle und moderne Bioenergie unterteilt, die sich auch in den Kapiteln bzgl. des aktuellen Forschungsstandes sowie der Abfolge der Fachartikel widerspiegeln. Die erste Publikation beschäftigt sich mit traditionellem Bioenergiekonsum und der postulierten Einführung eines feuerholz-spezifischen, energetisch optimierten Kochers in dem Hauptuntersuchungsdorf Laela. Die Effekte einer Einführung von technologisch optimierten Holzkohlemeilern werden in der zweiten Publikation widergegeben. Nach diesem Fokus auf traditionelle Bioenergie analysiert der dritte Artikel die Effekte auf Nahrungsmittelsicherheit, die sich aus der angenommenen Verstromung von Pflanzenölen ergeben. Der vierte Artikel analysiert die Möglichkeiten einer erhöhten Palmölproduktion und leitet Ergebnisse für die tansanische Region Kigoma ab. Eine finale Empfehlung dieser Dissertation ist, dass die Verbreitung und Nutzung von verbesserten Kochern stark erhöht werden muss. Gleichzeitig sollten politischen Maßnahmen ergriffen werden, die Zugang und Verfügbarkeit von verlässlicher, erschwinglicher und nachhaltiger traditioneller wie moderner Bioenergie garantieren. Zudem muss die Etablierung einer effizienteren wie nachhaltigeren Holzkohle-Wertschöpfungskette vorangetrieben werden. Pflanzenölbasierte Elektrizitätsproduktion dagegen wirkt sich negativ auf die Ernährungssicherheit aus. / This PhD thesis provides a detailed analysis of the traditional and modern bioenergy situation as well as their development pathways and their respective influence on food security in case study villages in rural Tanzania. It adds to the current literature as it provides a profound understanding of how to enhance and sustain bioenergy production and consumption in terms of resource capacity and overall sustainability. For this, it comprises four peer-reviewed papers (3 published, one under review). All papers derive results for four income groups at local level. For an optimized analysis, the dissertation is thematically subdivided into the research areas of traditional and modern bioenergy which is displayed in the state of art research sections as well as the clustering of the papers. The first paper focuses on traditional bioenergy consumption and the potential introduction of a firewood-efficient stove in the major case-study village Laela. The effects of the introduction of more efficient kiln technology on resource consumption in the same village are mirrored in the second publication. After this focus on traditional bioenergy, the third paper investigates food security effects resulting out of the assumed use of vegetable oil for electrification purposes. The fourth paper analyses options for increased palm oil production and derives results for the Tanzanian region of Kigoma. The final recommendation of the thesis is that the prevalence and use of improved stoves needs to be increased substantially. Simultaneously, policy measures that foster the access to and availability of reliable, affordable and sustainable traditional as well as modern energy should be implemented. Furthermore, the establishment of a more efficient and sustainable charcoal value chain needs to be promoted. Vegetable oil based electrification, however, does not contribute towards food security.

The thesis deals with the influence of the global financial and economic crisis on the functioning and management of small and medium enterprises in the Czech Republic. In this work the emphasis is based mainly on support from the state, and the European Union and other bodies involved in this problem. In the practical part of the diploma thesis the analysis is held on small business management - the company Pravé hořické trubičky s.r.o. The main emphasis is given to its functionning in times of crisis, and comparison with the industry. The analysis is performed using basic indicators and tools of financial analysis and benchmarking.

The present thesis is devoted to selected prosaic works of Anna Blažíčková - specifically to her books Čekání v zástupu, Psí víno and Teď něco ze života. In its chapters-which focus successively on the narrator, composition, characters, time, and space-the thesis shows the repertory of elements and procedures which link the texts as well as how these elements and procedures help to create the world of the chosen prosaic works. These observations are based on an analysis of the original texts and with the help of theoretical literature.

全文壹冊，共約六萬字，除導論及結論外，另列四章，每章又分三至六節不等。 導論在說明研究之動機，採取之方法及引用之資料。第一、二兩章則分別敘述「政治 文化」及「意識型態」兩概念形成之原因，澄清概念定義之歧義，及確定概念所包括 之具體內容以確立分析之架構。第三、四兩章則本前述架構以陳述中國政治文化及毛 共意識型態之內涵。最後以導出中國政治文化與毛共意識型態二者之因果、主從等關 係為結論。 本研究以敘明現象及事實為手段，以確立概念所含之變數關係為目標，不作價值判斷 ，不作動向預測。

This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.

The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.

This thesis titled "The Relevance of Medical Opinion at the Commencement and Termination of Employment" deals with the need and use of medical opinions in employment relations issues. The introductory chapter briefly describes the employer's duty to take care of his employees' health as it is a part of Occupational Health and Safety rules. The following part is dedicated to the general legislation on company health care services, mainly to the Specific Health care Services Act (373/2011 Sb.). The chapters describe the system of relations between the employer and the company health care services provider which is a business relation. Then the author describes company medical examinations, specifically entrance and extraordinary medical examinations. Also formal requirements of medical opinions and their issue terms can be found it this part. The final chapter of the first part is dedicated to the possibility of medical opinions to be reviewed at administrative procedure or others; important case law is presented. The second part of the thesis is dedicated to medical opinions at commencement of employment and their relevance. The opening chapter of this second part deals with the legal situation as it was effective until October 31st , 2017 when the law required to undergo the entrance medical...