The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.

The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.

Laurová, T. Application of model CAPM on European stock market. Diploma thesis. Brno: Mendel University, 2015. The fundamental of this thesis is application of CAPM model on European stock market. Diploma thesis consists of two parts. The first one is the theoretical part, which is describing the basics of CAPM model, which serves for better understanding of the model and portfolio management. In the second, practical part, there will be solved the basic characteristics of model. There will be also created portfolios in Microsoft Excel. Finally there will be evaluated the veracity of the specified hypothesis and comparison of incurred portfolios.

Kucinová, P. Order Management in small advertising agencies. Master thesis. Brno: Mendel University, 2015. The thesis deals with order management focused on small advertising agencies. The aim is to create a set of recommendations for an effective order management in small advertising agencies. These recommendations are outputs of the qualitative and quantitative research. Their applicability and effectiveness is proven in case study, the suitability of proposals was discussed with experts. This thesis also suggests documents that can be used by small advertising agencies in managing their procurement practice.

The Diploma thesis entitled The importance of manager´s communication to investigate problems in managerial communication. The thesis analyses levels of the effective communication in observed company and communication skills of managers. The work consists of two main parts. The first part summarizes the existing theoretical solutions based on thorough study of specialized literature dealing with this area. The basic concepts discussed are management, manager, managerial roles and functions, communication including its forms and communication skills of manager all of which are necessary to understand the context of the topic. The second, practical, part contains the characteristics of the selected company, including its internal means of communication. The level of communication skills of managers is determined through a questionnaire surveys. The results are summarized processed, analyzed and commented in tabular or graphical form. Based on the results of problematic areas are defined and the proposals are developed to improve the current managerial communications in order to increase its levels and to satisfy everybody in the company.

The importance of communication elements for management is a diploma thesis consisting of two parts: literary recherche, and pratictal part. The first part is about mastering theory and knowledge of the given matters. The literary recherche sets the matter within a broader theory frame - human communication and management chapter. These chapters are dealt with from general definitions to more specific work interdepartmental communication, manager's aptitude etc. The second part is practical. For its purposes a quiestionnaire covering the contents of the literary recherche was formed. This questionnaire was given to 33 respondents performing managerial roles in the researched company. The overall conclusion was based on the respondents' answers.

This diploma thesis deals with learning styles and their effectiveness amongst pupils with specific learning disabilities. The theoretical part describes the problems of specific learning disorders, the current legislation and the possibilities of care for pupils with specific learning disabilities in school counseling facility, learning styles, learning habits amongst pupils with specific learning disorders and basic diagnostics of learning styles. The practical part is focused on the research and includes quantitative research which focuses on revealing the predominant style of learning at the second level of elementary school amongst pupils with learning disabilities and its comparison with the regular population of pupils. The thesis also answers a range of questions, such as, what helps learners who have learning disabilities to make the most out of their work, what disturbs the learners during learning, and compares these findings with pupils without any learning disabilities. The results of the survey revealed that pupils with specific learning disabilities involved in the research are predominant in the auditory style of learning. There were no differences found between predominant learning styles in pupils with learning disabilities and pupils without these disorders.

This thesis is focused on a theoretical explanation of some models for the optimization stock portfolios with different risk measure. The theory of the nonlinear programming is detailed developed and also basic Markowitz`s model with another optimization models as Konno -- Yamazaki`s model, Roy`s model, semivariance approach and Value at Risk approach, which are based on alternative risk measure. For all models the assumptions of their applications are highlighted and the comparation of these models is made too. Analytical part is concerned in the construction of the effecient portfolios according to the described models is made on the historical market prices of 13 companies traded on Prague Stock Exchange in SPAD.

This work brings a systematic approach to the design of a transaction-based transfer-pricing policy of a multinational group and related tax optimization. The foundation of the work is a description and analysis of all aspect of the transfer-pricing regulation including a detailed classification of particular business risks. Using a certain simplification of the complicated relations in multinational groups, a system compliant with transfer-pricing rules is designed, hence minimizing the tax risk. Further, I devote my attention to rather complicated areas of transfer-pricing like pricing of payments for intangible property, pricing in non-standard structures and allocation of exchange rate risk. After the build-up of the architecture of the transfer-pricing system, analysis of the tax optimization possibilities adhering to all regulatory requirements is carried out. The detailed description of the tax effective supply chain management planning concept and other planning instruments is presented. The final part is devoted to the negative tax implications of business restructuring steps analyzed on the examples of particular structures.

Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.