Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.

The aim of this master's thesis is to describe the principle of the transition in accordance with IFRS. This thesis aims to introduce readers to the issues of conversion of financial statement prepared under Czech accounting regulations and financial statement prepared in accordance with IAS/IFRR; furthermore it aims to digestedly describe individual steps of this complex process focusing on current legal regulations. The dissertation in its beginning familiarize readers with the main differences between Czech accounting regulations and IAS/IFRS, further it mentions possibilities of the sole conversion of financial statement to IFRS and last, but not least it describes aforesaid issues with relations to chosen corporations that have reported in accordance with IFRS.

The thesis deals with ways to reconcile the personal and professional life from the perspective of corporate social responsibility (CSR). It describes the problems working parents must face when caring for a child, and confirms that the potential of CSR is not widely used in the Czech Republic. The main objective is the analysis of CSR tools, with which the employers may facilitate the harmonization of personal and work lives of their employees. The secondary objective is the cost-benefit analysis of the employer's introduction of some measures of CSR. It is shown why in the long run it is worth to be a socially responsible company. The international comparison in the field of reconciliation of family and working life is included. The thesis concludes with several recommendations for the state, which can improve options of balancing family and profession in the Czech Republic.

This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.

This thesis deals with the harmonization of family and professional life. Defines the Czech labor market risks for women with children. The aim of thesis is to research the current conditions affecting the status of women in the labor market and to propose measures to improve the status of women. The theoretical part will focus on the characteristics of the labor market risks. In the practical part, through an analysis of survey development opportunities for women in the labor market. The method of observation reveals shortcomings of the current family policy and the importance of the traditional concept of family. I evaluate the rationality of conduct of women and their perception of the human capital. Regression analysis finds if the level of education has an impact on women deciding when to start a family or how long to stay on maternity or parental leave. Comparison method compares labor market development in selected EU countries (Sweden, France) and the Czech Republic.

The dissertation thesis is focused on the quality of working life, its detection, measurement and mainly improvement. The topic of the thesis is solved in international companies. There are two points of view to the problem. The first one is the side of employee, because from all the sources available are employees the most important one. The second point of view is the side of employer. In the theoretical part there are mentioned factors influencing the quality of working life: work life balance, diversity management, gender stereotypes, religiosity, discrimination etc. The environment of international companies was narrowed to the Czech - Italian companies. For a better understanding the environment there are described labour markets of both countries as well as there is a comparison of both countries in the context of international indicators. The pilot and main research as well were realized in the Czech - Italian companies. The aim of the research was to fulfil the objectives of the thesis as well as to answer to the research questions and hypotheses.

Diploma thesis "Služby péče o předškolní děti v České republice jako nástroj úspěšného slaďování práce a rodiny" evaluates the current system of pre-school childcare services in the Czech Republic as a tool for a successful reconciling work and family and tries to recommend particular steps that would contribute to improve the functioning of the system in the future. Within the current system evaluation, on the one hand, the aspects, which contribute to the functionality of the system were identified, but on the other hand, some of the deficiencies which may limit the functionality of the system were detected. Afterwards, the study devoted to the shortcomings in detail and to detecting their causes, which allow to think about the next steps in the future. To develop a new conception of family policy with the aim of removing shortcomings of the current system is presented as the main recommendations for the future. When working on a new concept, a discussion among all the actors who play the role in the current system of pre- school childcare services should take place, the recommendations of supra- national and international bodies and non-profit organizations should be taken into account and inspiration for specific measures should be taken from examples of good practice from abroad.

The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.

Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.

The diploma thesis focuses on the issue of work-life harmonization in a selected company engaged in water sports. It specifies the topicality of its implementation to business practice, tools of work-life balance, possibilities and barriers from the perspective of employers and employees. The practical part analyses the current state of the selected company through a questionnaire survey and a semi-structured interview. On the basis of the theoretical knowledge and the obtained results, optimal measures for work-life balance are proposed, which are supplemented by a financial evaluation.