The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.

State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.

The aim of this thesis is to gather data within the harmonization proces between work and family life at addressed families where is the woman´s role either an employee or businesswoman. The theoretical part deals with aspects which help women with easier harmonization between two lifes areas - work and family. Specifically, this part deals with various forms of child care and types of financial support provided by the state. The thesis also solves the forms of flexible working hours, with emphasis on their current use across the European Union countries. The practical part is focused on mapping strategies in addressed families with a woman who is in labour-law relation and families with a businesswoman. For these purposes were chosen families (men and women) with which we were making inteviews and questionnaires focused on the time allocated to various tasks in one day.

This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.

The aim of the thesis "Banking union" is to analyze and describe the concept of banking union, with respect to development and harmonization of rules before crisis. In addition to description of 4 pillars of Banking union the thesis tries to reveal the risks connected with rules harmonization and power centralization in hands of ECB. The obligatory membership is conditioned by common currency Euro, therefore there is an opportunity to analyze the potential benefits for states with own currency. This will be done in separate chapter 4th using Czech Republic as example. Thesis will be also enriched with opinion of politics and economist to which own authors comment will be added.

There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.

The goal of this diploma thesis is to analyse public policies of the Czech republic and Germany which are focused on work-life balance of families with children under three years of age. In its theoretical part the diploma thesis offers description of how current changes in our society affects work-life balance, gender equality, women and their aspirations, desicion- making of families concerning their preproduction plans and fertility itself. As next this thesis brings explanation of relationship between different public policy designs and their affects on harmonization of both life spheres, gender equality and free choice of life strategy. In the anylitical part the diploma theses analyses concrete public policy instruments of both chosen countries, compares them with each other using predefined categories and offers analysis performed in the framework of familialism concept formulated by Sigrid Leitner. Finally, in the chapter "Discussion and summary of recommendation" the diploma thesis offers suggestions for modification of some concrete regulations in the Czech republic inspired by chosen regulations that are currently used in Germany and that are considered as instruments with potential to positively influent harmonization of both life spheres, gender equality and free choice of life strategy.

Diploma thesis "The conditions of university - educated mothers of little children re- entering the labour market in the Czech republic" deals with reasons of long term interruption of qualified womens' career. The most frequently, they stay at home taking care of children three years, inspite of the fact, that they are motivated by their human capital and their need of self fulfillment to get back to their job as soon as possible. The thesis is based on the assumption that there is a substantial tension between work and family life of university - educated women. The thesis identifies which factors influence the period these women stay away the labour market. Besides a human capital, there is a frame of the family and institutional policy, a kind of household division of labour and culture context. The thesis focuses on tertiary - educated mothers' preference on their professional and household engagement. It also focuses on structural conditions in the labour market, institutional policy and the role of employer in reconciliation of work and family life. The thesis brings a contribution for its focus on university - educated women with their specific characteristics, and for its focus on employers' family - friendly activities.

Diploma thesis "Women between family and work: Conditions for harmonization of work and family in Prague" is focused on current problem which is being dealt with on national as well as supranational level. The aim of this thesis is to describe the factors influencing harmonization of family and professional life of the mothers with children from two to six years old in region of Prague and find out whether the policy of state and regional governments reflect these factors. Chosen factors are described from the macro perspective but individual influences are also dealt with. On one hand the attention is allocated to state policy, especially from the point of view of Ministry of Labour and Social Affairs, but also from the point of selected municipality - municipal authority of Prague and municipality Prague 17.

This thesis discuss various steps how institution of family policy in France and the Czech Republic influences the social status of single mothers, or how it affects their standard of living an opportunities. The thesis is based on a comparative analysis of two measures. The first one concerns possibilities of work-life balance, the second one means of prevention from poverty. The key factor influencing work-life balance is the interplay between maternity/ parental leave, public childcare accesibility and flexible working time practice. The character and availability of allowances completes the picture of what the prevailing gender principles in each family policy are. Hence, it also demonstrates the situation of single mothers. Key words: one-parent family, signle mothers, labor market, flexibility, discrimination, poverty, social policy, family policy, work-life balance, maternity/ parental leave, childcare, gender