The thesis focuses on minimum wage. The aim of the work is to evaluate the impact of the growth of the minimum wage on disposable incomes of natural persons from employment and self-employed activity from 2011 to 2019. Subsequently, there are suggested measures to help reduce the levies on the income of individuals, thus maintaining the highest disposable income.

Title: Physical fitness for children aged 8-10 years in urban and rural schools. Objectives: The main goal of this work is to verify the level of physical fitness of students 8 to 10 years old at rural and urban school. Methods: The evaluation includes the measurement of physical testing based on the Unifittest set. All date were statistically processed and shown in graphs. Results: The data are compared between rural school and urban school. In general, there are no big differences between those two forms of basic education. Keywords: Rural School, urban school, Unifittest, physical fitness, somatic data

This dissertation introduces CrossFit as one of the new directions in fitness and is based on information which is commonly available. The main, research segment of the dissertation focuses on the level of kinetic abilities and the effect on general physical fitness from regular exercise by following the CrossFit program. The research was conducted on students who were following a fitness program while the writer was studying at Gerlev sport academy in Denmark.

The diploma thesis is of theoretic-empirical character, with focus on aggression in children at middle school level. The First part describes theory, typology and development phases of aggression. The thesis also deals with the periods of pubescence. Attention is given to oddities in aggressive expressions of children in the pubescence period. Furthermore gives information about possible causes of aggression. The thesis deals also with prevention and possibilities of handling aggression. Connected with the thesis is the practical part which is made using survey research. Results are written down and compared with the in advance stated hypothesis.

The object of this thesis is to ascertain the influence of the basic combatant sports on the fitness of the pupils in the first degree of elementary school. For this purpose training programme karatedo was created on the basis of my experience and experience of many specialists (trainers and scholars). Their valuable advices and observartions have been an inspiration for my work. Gathered information were then properly analysed in the thesis. On this ground an educational programme have been established. It could serve as a useful instrument not only for the teachers and trainers but also for others interested in this area.Before establishing the actual programmme, It had been necessary to examine the pupils' condition in order to be able to define the inicial and final level of pupils's fitness. For this reason the compilation of tests of motoric performance and fitness called EUROFIT was applied. Obtained information were recorded and on the basis of the results the final resume on the influence of the basic combatant sports on the fitness of the pupils in the first degree of elementary school was elaborated.

The graduation thesis is oriented to the accounting, tax and law implica-tions of transfer business self-employed to the Limited Liability Company. The paper evaluated the effects of individual variants of transfer of assets and debts self-employed to the Limited Liability Company, such as the sale of business, nonmonetary investment to the basic capital, rent business. The operational objective is to evaluate the tax burden on individuals and businesses tax burden of limited liability companies. Work based on business of specific self-employed, its tax evidence, and transfer type variations are applied to its business.

This diploma thesis deals with the physical burden for teachers in kindergartens in relation to the occurrence of musculoskeletal disorders among teachers. The main objective was to examine the physical demands of the profession of preschools educational staff. The work is divided into theoretical part and practical part.The research was conducted using qualitative method of semi-structured interviews with kindergartens teachers and LIFT / BEND score calculation. Fifteen teachers from three of kindergartens in the South Bohemian region participated in this research. Data from the interviews were evaluated by encoding method according to Švaříček and Šedivová (2007) and divided into schemes with a description. LIFT/BEND score was calculated according to Kovářová (2006) methodology. The calculation was based on the evaluation of the frequency of lifting, bending and handling of children.Reasearch questions were also answerd during the reasearch. The first research question contains "Is there a difference in the frequency of performing physically challenging activities in relation to the length of work experience in preschool facilities?" It was found that there is no difference between teachers in physical performance in relation to the length the practice. The analysis was performed using the LIFT / BEND score calcutation and testimonies of teachers in the interviews. The majority of teachers with the length of service over 20 years stated that avoids positions and activities that are unpleasant to them, such as kneeling, tying childrens shoes, bending over tables and more. Frequency of activities between younger and older teachers are not much different, but differ in subjective way of carrying out physically demanding tasks. The second research question is: "Is age a significant variable in the occurrence of musculoskeletal diseases?" From the primary perspective can be determined that age gains more musculoskeletal trouble, but according to the testimony of teachers and statistical evaluation, this relationship has not been confirmed. Age of teachers is not prerequisite for the development of musculoskeletal problems. According to nonparametric Spearman correlation this relationship is not statistically significant.From the findings of this research as well as international authors who have examined the relationship between physical load of lifting and bending while performing work in the so-called helping profession, age factor and length of service exhibits no significant importance, and vice versa occurrence of musculoskeletal disorders significantly affects the way of carrying out these activities in terms of their proper implementation. Therefore it should be ensured that teachers recieve education in health during preparations for their future careers.

This thesis is focused on evaluation of the effects of legislative changes in personal income taxation after the year 1993. It describes particular reforms and changes in chronological order and their effect on personal income taxation. The body of this thesis consists of mapping and evaluating important changes in personal income taxation. The aim of this thesis is to review how successful the changes were and consequently how great the effect on state budget was, but also to evaluate the impact of each macroeconomic indicator on the amount of personal income tax collected.

The subject of the thesis Proposal recommended procedure for selecting a loan product of clients is analyzing forms of consumer credit provided to the client, evaluation and suggest optimization using a specific choice of bank and non-bank credit or loan in deciding client. The theoretical part defines the concepts of credit products, natural clientele, creditworthiness and credit registers. The issue of financing of natural persons pursues the factors that influence decisions, evaluations and indebtedness of clients. In my thesis, I also mentioned about the various types of credit registries, including information links on the subsequent granting of a loan to the client. The practical part is the description and comparison of various types of consumer contracts, provided banking and non-banking institutions. Based on the analysis of consumer contracts are found common factors and differences and then advantages and disadvantages of these contracts. This comparison is also the basis for the proposed solutions to the financing needs of individuals, particulary to optimize the selection of consumer credit products provided either banking or non-banking institutions for clients - loan applicants in the form of recommendations for applicants. In the practical part there are used personal experiences both in terms of several years of work in sociological research company, and in several activities of a credit counselor in financial institutions.

Thesis deals with physical activity as a leisure time spending in the 20th century. It compares two organizations which provide conditions for developing physical fitness the Sokol and fitness center. The theoretical part is focused on detailed description of both organizations and basic terms of the topic. The practical part is based on an assumption that today society needs to spend time on active leisure. It uses information obtained from a question-form and observation in order to determine positive influence of both organizations on the society. There is also a comparison of the Sokol and fitness center which is based on outcome from gathered data. Obtained information and theoretical premise are compared at the end of the thesis.