The aim of this diploma thesis is to reveal whether the Czech tax system can be considered less stable in comparison with systems of selected five other OECD countries . The examined data cover a period from the year 2000 to 2014. To examine the first hypothesis of this study, stating that the Czech tax system is more unstable than tax systems of Austria, Germany, Ireland, Switzerland and the UK, an "index of changes" has been defined to analyze these changes. Changes are analyzed in relation to personal income tax, corporate income tax and value added tax. The second hypothesis deals with the relationship between the resulting stability of the tax system and statistics of Doing Business evaluating openness of the aforementioned countries towards investments. The result of this study is that the Czech tax system is less stable in comparison with selected countries. It has also not been proven that there is a correlation between stability of the tax system and assessment of the openness to new investments.

This thesis aims to outline an overview of the institutionalization of sports activities talented young people of the Czech Republic and Austria. Work should introduce basic legal documents relating to the country and provide the basic institutional framework for sport in the Czech Republic and Austria. The main objective is to compare the Austrian and Czech system of care for talented young people, to find similarities or differences and propose any recommendations. Both of the above countries are members of the European Union and other international organizations, are similar in population and area, and in part, also underwent common historical development, and therefore are only minimally culturally different

Perception of the Russian Threat in the Czech Political, and Administrative Discourse Abstract The goal of this diploma thesis is to find how the Russian threat is perceived in the Czech political, and administrative discourse. The author decided to use constructivism, and discourse analysis to achieve the goal. Concretely he was inspired by Teun A. van Dijk's approach. The author chose actors, which in his opinion are the most important for shaping of the Russian threat construct in the Czech political, and administrative discourse. There are two categories of chosen actors. First category is composed of relevant institutions: The President of the Czech Republic, and his office, and The Government of the Czech Republic. The author chose five sub-actors to represent the government: The Prime Minister of the Czech Republic, Ministry of Foreign Affairs of the Czech Republic, Ministry of the Defence and Armed Forces of the Czech Republic, Ministry of the Interior of the Czech Republic, and Ministry of Industry and Trade. Second category is aimed on parliamentary political parties, and movements in the Chamber of Deputies. The discourse could be characterized like fragmented. Chosen institutions mostly recognize possibility of Russian threatening behavior. They do not perceive any military threat for the Czech...

This thesis deals with the construction of human trafficking in the Czech Republic. It presumes that human trafficking is not an objective problem that can be accurately quantified and described, but that there are discourse types which are used by actors to frame the topic. I have identified four discourse types: human trafficking as organized crime, human trafficking as migration, human trafficking as prostitution and human trafficking as forced labour. The main actors in this field use the various types of securitization to present the theme of human trafficking. I also use the securitization approach described by Claudia Aradau, like is politics of pity and politics of risk. This thesis asks questions, who are the main actors in this securitization process and how do they create it and which discourse topics do they use. The construction of human trafficking is examined by discursive analysis. The most important source of information is the official documents of the main actors and their interaction that frames the topic. Interesting is also clash between discourse and practice, which comes out of different discursive types. The last chapter asks whether the desecuritization would not be good way to follow.

Euro and the Czech Republic - the benefits and pitfalls of the euro currency Abstract The thesis focuses on possible benefits, hazards and costs which could rise up from the entrance of Czech Republic to the Euro Zone and implementation of euro currency. The aims of the thesis are as follows: to acquaint the reader with the history of the monetary and economical integration in the Europe after the second world war to the present time; present the criteria of the nominal and real convergence used to determinate the level of convergence between states, assess the level of convergence reached by the Czech Republic in relation to the Euro Zone; and present the possible benefits hazards and costs of the introduction of the euro. To achieve the abovementioned aims, the method of analysis, synthesis, comparison and description was used. The content of the thesis is divided to five major chapters. The first chapter contains the history of the monetary and economic integration in Europe after the second world war starting with the establishment of the Council of Europe up to the acceptance of the Maastricht Treaty, establishment of the monetary and economic union - the Euro Zone and introduction of the euro in its member states. The second chapter introduces the nominal convergence criteria defined by the...

The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.

The aim of this work was to study phenolics and other active compounds in 22 kinds of lager beer and especially to find some differences between Czech beer and beers made in foreign countries. In theoretical part the most useful methods for phenolic and protein analysis are discussed. Further, basic steps of brewery technology are introduced and main beer components with regard to Czech beer specificity are presented. Analysis of total phenolics, total flavonoids, antioxidant activity and most of basic technological characteristics was performed spectrophotometrically. To identification and quantitative analysis of individual phenolics on-line liquid chromatography with photo-diode array (PDA) and mass spectrometry (MS) detection was used. Protein analysis was performed by vertical electrophoresis SDS-PAGE and by Experion microfluidic electrophoresis (BioRad). From the total of 22 samples, 15 Czech beers and 7 beers of foreign marks were enrolled into this study. In these samples levels of brewery characteristics, group antioxidants and individual phenolics were compared. Flask and can beers as well as alcoholic and non-alcoholic beers were compared too. As a model comparative sample the Czech hop of Sládek variety was used. Finally, usefulness of tested parameters to differentiation composition and technology of individual beer samples was evaluated and parameters suitable for Czech beer authenticity analysis were proposed.

Presented diploma thesis is focused on analysis of phenolic compounds in various types of beers. The aim of this work was to find possible differences among several types of beers and also between Czech beers and beers of foreign production. Theoretical part contains detailed description of beer technology, review of important analytical methods for determination of phenolic compounds and total antioxidant activity. The main attention is focused on instrumental technique LC/MS. In the experimental part values of total phenolics and total flavonoids and results of antioxidant status in analyzed beers were determined spectrophotometrically. Basic brewing characteristics were determined by pycnometry. On-line liquid chromatography with photo diode array detection and mass spectrometry detection was used for identification and quantification of individual phenolic compounds. Spectrophotometric analysis of phenolic and flavonoid levels seems to be less specific, that is consistent with findings in accessible literature. It was proved, that iso- bitter compounds exhibit about 65.44 – 90.93 % of the total bitter substances. These components are responsible for the main part of beer bitterness. The HPLC/PDA/ESI-MS was necessary to use for determination of characteristic phenolic compounds in individual types of beer. Within our measurement three columns were tested, the most favourable results were obtained using the column Restek C18. When compared with foreing beers, in Czech beers higher level of majority of phenolic compounds was detected and specific distribution of individual derivatives was found as well.

In current time web pages are being greatly extended to the wide area of human activity. Pages are important for commerce, entertainment and for education too. One of the largest advantage is easy availability all over the world and huge information content, which offer. In those work I will be consider on creation Germany- Czech monolingual dictionary for support subject MEID.

Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.