This diploma thesis deals with the issue of International financial reporting stan-dards for small and medium-sized enterprises (IFRS for SMEs) and their imple-mentation. Based on the questionnaire survey, the diploma thesis assesses attitude of small and medium-sized enterprises which prepare consolidated financial statement towards possible implementation of IFRS for SMEs and identifies potential benefits and obstacles of implementation of these standards. Furthermore, the diploma thesis contains a SWOT analysis of IFRS for SMEs and number of recommendations.

In today's society youth, beauty and performance are considered to be the most important. At the same time, a modern woman spends up to one third of her life with a lack of sex hormones. Menopause brings a number of changes in both physical and psychological ways. This involution process is irreversible, however health education through an educational programme of comprehensive approach of Pilates can help these women to ease acceptance of this life phase. For this work I used DVD materials I've already developed for my previous work Pilates Method for the Senior Population and I also created a new challenging educational programme. Keywords: adequate exercise regime, educational programme, harmonization, Pilates method, health promotion intervention motion programme, menopause

Diploma thesis deals with the measurement of assets at fair value and its effects on the calculation of deferred income tax. Deferred income tax is solved from the perspective of the Czech accounting legislation and in the application of International accounting standard IFRS 13 -- fair value measurement. A partial aim is view this differences on specific data and define their impact on basic indicators of financial analysis. The first part is devoted to the harmonization of accounting, international accounting standard IFRS 13 and the issue of deferred income tax. Own part of the thesis deals with the application of revaluation model on selected assets and its effect on deferred income tax, such as the view of accounting operations, the impact on the accounting company statements and the impact on indicators of financial analysis. It is also compared to calculate deferred income tax according to Czech accounting legislation and in accordance with International financial and reporting standards IAS/IFRS.

The diploma thesis deals with the relationship between the system of pre-school care and the posi- tion of women with small children on the labor market in the Czech Republic. The purpose of this thesis is to find out whether the insufficient capacity of pre-school care facilities has a negative im- pact on the employment of Czech women and which other determinants can affect the employment of women with small children. The analysis uses an individual data from the Labor Force Survey in 2013 supported by data from the Czech Statistical Office and the Ministry of Education, Youth and Sports. At first, this thesis deals with demographic development of the population after 1990. Following is the definition of pre-school care system in the Czech Republic and a description of the development of the availability of pre-school care services. Diploma thesis is then devoted to the situation of women with small children in the labor market and to the potential negative impacts associated with the limited possibilities for harmonizing family and work life balance. Finally, an analysis is made. As a result, we can sum up that there is no significant impact of the lack of availa- bility of pre-school care on young children mother's ability to work. From the point of view of other socio-demographic...

The goal of the thesis was to identify the overall life situation of men on parental leave, decisive factors that led them to take the parental leave and at the same time identification of protective and limiting factors influencing mastering the care for the child from the point of view of men on parental leave. The Introduction states reasons that led me to select the topic and describe the issue and direction of my work more closely. The Theoretical Part is comprised of six chapters describing the issue of family, fatherhood and family policy in general, the current situation of men on parental leave in the Czech Republic and in other European countries and legislative problems connected with it. The Research Part comprises eight case studies focused on the research areas set in advance. The Discussion is then comparison of specialist literature speaking on the subject and of results I collected in the Research Part. The Conclusion sums up the whole work and formulates my opinions about results of my studies. Here, I also mention my findings for potential further research. The basic methods used in my qualitative research were half-structured dialogue and open participant observation. The collected data were elaborated in eight case studies. The research sample of eight men was selected by random systematic selection. The men came from Prague and its surroundings and they were between 32 and 55 years old. The research lasted from June 2008 to April 2009. Results of my work can help to make the decision-making in family more objective in view of real benefit of one of the parents taking the parental leave. Further, the work could help overcome common taboos and find at least partial answers to questions that are new to many men.

The thesis concerns with the issue of harmonization of a family life with work duties of parents of children up to the age of 3 years in Czech Republic. Theoretical part focuses on the difficulties, which come with and which complicate the harmonization, on the supportive arrangements in the family and workplace that help the harmonization; it deals with the role of state and employers in this domain. Furthermore it describes the system of services in daycare for the youngest children with the accent on the problems of day nursery. It presents current modern day nurseries and rebuts arguments which doubt the reason of their existence. Practical part of the thesis consists of description and analysis of a research inquiry which was made among the parents that decided to put their children into day nursery. Target of the inquiry was to find out which reasons led parents to the use of this particular childcare service form, what moved them to choose public institutional facility and not another form of care that would enable them to ensure childcare in their home.

Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.

The theoretical part of diploma thesis deals with the family, it's support by the State and other institutions, an analysis of childcare facilities - maternity centers, kindergartens, mini-kindergartens, nurseries, etc. Further analysis is directed to describe the purpose, operation and financing of the parent centers. Practical part of thesis deals with the analysis in the form of questionnaire survey of current and potential clients of parent centers in order to determine the availability, amenities, services, etc. of childcare facilities at Prague 13 in order to make recommendations for the further development of parent center Prokůpek.

The aim of this thesis is to give an overview of the population (family) development from its start in the fifties of the twentieth century until today and to suggest its possible focus in the future. In the theoretical part, the development of family and pro-population precaution in the former Czechoslovakia is described, including international context. The next thing that the theoretical part deals with is the development of the states support of families after the Velvet Revolution in the context of economical a political changes. The analytical part of this thesis deals with the development of fertility using detailed demographic data of sectional and cohort analysis. The conclusion of this paper outlines possible direction of family politics which could ease the life of families, for example in the context of the reconciliation between family and work life.

The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.