My thesis deals with the involvement of employers in the provision of child care services in the Czech republic, their legislative options, motivations, and challenges associated with providing these services. In addition to the so-called. "firm" kindergartens governed by the School Low, recently there was established new child care in children's groups. I try to describe and explain the process of creating this new legislation using optics of Multiple Streams Theory. The conducted expert interviews and interviews with representatives of employers helped me with the identification of external motivations and influences mainly from the state and the surrounding environment and internal factors directly related to the organization. Problem areas mainly concern the establishment of the service and its sustainability. At the conclusion of the thesis, there are formulated recommendations that could help a greater involvement of employers in the provision of childcare services.

The aim of thisthesis is to describe the implementation ofequality policy between women and menin relation to quotas as a toolfor balanced representation of women andmen in leadership positions. Despite the fact thatmore than halfof university graduates are women, their representation in decision-making positions does not reflect it.Moreover, the higher post we consider the lower representationof women we find. In relation to the identified problem, it must be said, that thepolicy for equal opportunities for womenand men has shortcomings concerning implementation of equality.The starting point and support could be a quota system which is beingpushed, as well as the equality policies,by the European Union. Its applicationto the Czech environment is not easy; it faces numerous obstaclesand rejection both from public as wellas from management itself.

The subject of this thesis is the comparison of family policy in the Czech Republic and Federal Republic of Germany in terms of measures adjustment enabling the reconciliation of work and care about the preschool children. The issue of work-life balance is further presented in the context of traditional sociological concepts and welfare state model theories, followed by a description of trends and current order of women's employment on the labor market of both countries and accompanied by the description of demographic trends. Thesis is specifically focused on the description of the governmental family policy of both countries in the perspective of parental leave entitlement settings, facilities of children day care facilities like nursery schools and creche, and formal involvement of fathers in the childcare. The methodological part of thesis is focused on the description of the family policy measures of the respective country. Comparison of both countries in terms of enabling the reconciliation of work and childcare is made on the basis of analyse and comparison of both the secondary quantitative data and the qualitative data drawn from the discussions placed on the free available web sites. The conclusion of thesis tackles the question of possible applicability of the family policy measures in...

EU Member States were required to implement the Directive into national accounting regulations by 20 July 2015 at least during the year 2016. The results show that the most significant change in Czech accounting law is a new categorization of accounting entities. To quantify the possible impacts and to express the percentage distribution of accounting entities in the EU in the given categories Amadeus database is used. Change in the Accounting Act also requires changes in the implementing decree to this Act, where the most significant change is the reporting of changes in inventory and activation. Implementation of the Directive in EU Member States in terms of dates and content is different.

The thesis deals with the question about necessary conditions to achieve the objective of a high level of consumer protection in the context of the ongoing internal electricity market taking into account the grid-bound electricity supply, which is characterized by the natural monopoly of regulated networks as well as by competition for the homogeneous product electricity. It evaluates the relationship between effective competition and energy sector-specific consumer protection taking into account the energy-specific regulatory law and examines in detail the regulations of the Directive 2009/72/EC concerning consumer protection under the perspective of enabling the responsible and informed consumer to operate as a self-determined market participant and so shape the market actively towards its completion. After art. 114 TFEU as the existing central norm concerning the alignment of the internal energy market is distinguished from other possible competence rules like the new energy sector-specific competence title of art. 194 TFEU the requirements developed by the ECJ case law concerning art. 114 TFEU from the point of view of the energy sector-specific consumer protection are presented. The thesis clarifies both to what extent in Directive 2009/72/EC codified consumer rights are suitable to achieve...

The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...

The first part of this thesis introduces basics principles of the Montessori pedagogical system with emphasis on prepared environment. Next part is about examples of prepared environment in professional literature and in the visisted school. The end part deals with application of prepared environment principles in the example of my own pedagogical work in education of children with special needs in education and in self-realisation. In appendix is a set of used didactical material.

Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.

The theme of this diploma thesis is an analysis of an enterprise information system in the selected company, middle sized company operating in the construction industry. The work is divided into two separate units. First one - the theoretical part contains the main concepts and issues that are subsequently elaborated in the practical part. Individual chap-ters of the theoretical part of the thesis contain the definition of information system, intro-duces basic concepts in this area, enterprise information systems and related processes and also strategic management of information processes. The practical part of the thesis focuses on the selected company. The goal and output of the practical part are the analyzes of information strategy and current state of the information system of the selected company and its evaluation.

The dissertation addresses the issue of the relationship of parenthood, employment and economic inactivity of childcare holders. It focuses on the mother's motivation to work (mothers taking care of children under 3 years of age) in the context of Czech social policy measures. The aim of the thesis is establish proposals for measures that would encourage the motivation of women with children up to 3 years to return to work and simultaneously quantify the impact of these measures on the state budget. This dissertation builds up on the underlying studies (Jahoda, Šinkyříková, 2011; Kalíšková, 2012). These studies deal mainly with examining implemented reforms in the view of their support to women's employment and their effects on household incomes. The decision making of mothers about their involvement in the labour market was analyzed by indicator of Effective cost of return to work. Negative net financial effect of returning to work was found independently of the region and the extent of the examined working time of women, taking care of children up to 2 years. For mothers taking care of children from 2 to 3 years old was this negative net financial effect detected only partly. This result clearly demonstrates that mothers, taking care of children below 3 years of age, entering the labour market are confronted with very high additional costs that would not be covered by their income from employment and other received benefits. Estimated amount of potential wages, which would encourage women to return to work, reach in some cases up to four times the median wage of women in the region. Given these findings, this dissertation proposes several specific social policy measures, which would support the mother's incentives to work return. Economic effects of the proposed measures were quantified, including the cancelation of conditional entitlement to parental benefit, introduction of tax relief for working mothers and 50% relief on employer's mandatory contributions, which employ parents part-time. Implementation of these measures, which would motivate more women to return to work, would bring an estimated net income effect for the state budget amounting to 9.5 billion crowns per year.