The presented diploma thesis maps the situation of contemporary child's reading. It deals with the factors which form the child reader externally (especially family, school and libraries, or the projects supporting child's reading). The main part of the thesis presents an analysis of the contemporary poetry for children. It examines how the books can influence the readers and motivate them for further reading. For the text analysis, the books of poetry which were awarded in competitions of Zlatá stuha or Magnesia Litera in 2013-2017 were selected as representative samples, namely Poetický slovníček dětem v příkladech, Všelijaké řečičky pro kluky a holčičky and Moře slané vody by Radek Malý, Tetovaná teta by Daniela Fischerová, Vynálezárium by Robin Král and Hlava v hlavě by David Böhm and Ondřej Buddeus. When analyzing the illustrations, attention was paid to the selected books that won the art category of Zlatá stuha and the competition Nejkrásnější česká kniha roku (The Most Beautiful Czech Book of the Year) and to the books representing the model production of the publishing houses of Běžíliška, Meander and series Raketa in publishing house Labyrint. An aspect of illustration was analyzed in the concertina books Rekomando and Ferdinande! by Robin Král and concertina book O čem sní by Petr...

This diploma thesis is focused on measuring the corporate tax burden with the implicit and statutory corporate tax rates within the European Union. The aim of this study is to compare tax burdens across the European Union. Furthermore, to determine whether the implicit tax rate on corporate income depends on the following factors; statutory tax rate, depreciation period of certain assets, tax preferences of research and development, investment incentives or the possibility of transfer of tax losses. In the period 1995 to 2010 the average statutory corporate tax rate decreased significantly. The development of average implicit tax rate on corporate income was not so clear. The differences exist mainly between the Old and New Member States. The performed analysis did not prove dependence of implicit tax rates on corporate income on the above mentioned factors.

This thesis deals with the evaluation system of pensions from the perspective of the implicit pension taxes. It describes the conditions for entitlement to retirement pension and its calculation. It also specifies the method of calculating the implicit pension taxes. This calculation is applied to the model examples. The results determine whether the current pension scheme motivates individuals to remain in the labor market or whether it encourages them to retire.

This diploma thesis deals with evaluation of the performance and competitiveness of selected commercial insurance companies dealing with life insurance and non-life insurance in the Czech insurance market. The literature search summarizes basic knowledge on the subject and presents classical tools of financial analysis and tools applicable primarily to the insurance sector. Part of the literature search is a chapter devoted to the indicators evaluating the insurance market level. In the introduction of the empirical part is outlined the development of the insurance market and the development of insurance market level indicators in the Czech Republic between 2007 and 2012. Subsequently is performed a financial performance analysis of insurance companies during the reporting period using the methods selected on the basis of a literature search. Monitored are the performance and ratio indicators. In case of financial analysis of life insurance company is performed a spider analysis and a calculation of its embedded value. The results are interpreted and compared with the results of competing insurance companies and with results in the insurance sector. The thesis concludes with recommendations designed to improve the competitiveness of the analyzed insurance companies.

The study is concerned with effective tax rates, namely implicit tax rates in the European Union over the period 2000-2012. The theoretical part includes tax incidence, description of individual implicit tax rates and their structure, and Eurostat metodology for measuring the impact of taxation on economic functions. The practical part in mainly dedicated to the development of implicit tax rates in the European Union and then to the evaluation of development trends in the implicit rates on consumption, labour and capital. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar implicit tax rates in 2000, 2008 and 2012. Subsequently, the trends ort he development of individual implicit tax rates in EU countries are evaluated.

This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.

The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.

We study development of mortality tables from 1950 to present in Czech Republic. Our aim is to look at the 6 basic models, which can be potentially used to describe behavior of dying for people over 60 years. Models that are being investigated vary from generally accepted Gompertz-Makeham model to logistic models of Thatcher and Kannisto. We also introduce Coale-Kisker and Heligman- Pollard model. Our analysis is concentrated mostly on projecting abilities of given models to the highest ages. Especially for women, where data do not show such dispersion as in the case of men, there is a visible trend that can be described better by using logistic models instead of Gompertz-Makeham model, which has a tendency to overestimate the probabilities of dying in higher ages. Keywords: projection of mortality tables, Gompertz-Makeham, logistic models 1

The research aims to focus on Recurrent Neural Networks (RNN) and its application to the session-aware recommendations empowered by implicit user feedback and content-based metadata. To investigate the promising architecture of RNN, we implement seven different models utilizing various types of implicit feedback and content information. Our results showed that using RNN with complex implicit feedback increases the next-item prediction comparing the baseline models like Cosine Similarity, Doc2Vec, and Item2Vec.

In the thesis, we study the Navier-Stokes-like and the Navier-Stokes-Fourier- like problems for the flows of homogeneous incompressible fluids. In the first part of the thesis, we introduce a new type of boundary condition for the shear stress tensor, which includes the time derivative of the velocity. Therefore, we are able to capture the dynamic response of the fluid on the boundary. As the second part of the thesis, we include the published journal article co-authored by J. Žabenský on the Navier-Stokes-Fourier-like problem formulated in the complete thermodynamic setting. In both parts, the constitutive relations are formulated implicitly with the use of maximal monotone graphs. The main result of the thesis is the existence analysis for the above mentioned problems.