This thesis deals with a transition from an individual entrepreneur to a limited liability company. The thesis contains the information about the individual entrepreneurship (self-employed person) and the limited liability company. First, the general conceptions as enterprise and entrepreneurship are explained. Then the individuals are defined namely from a legal point of view and tax and accounting problems. Further, the basic characteristics of the limited liability company and the most important tax and accounting context are mentioned. In the next part of the thesis the transition from the individual entrepreneur to the limited liability company is generally defined. The core of the thesis is practical part that describes the concrete case of the transition from the individual entrepreneur to the limited liability company. Last but not least, the thesis contains analysis and evaluation of the financial statements and accounting of both entities. All financial statements are enclosed to this thesis.

The decline of the world’s fisheries, and the inability of traditional management frameworks to maintain them, has led managers to adopt new, alternative management frameworks. Alternative management frameworks include marine protected areas (MPA) and dedicated access privileges (DAP). The use of such frameworks has often been shown to be quite unpopular, especially with commercial fishers. In this thesis, commercial fishers’ preference for alternative management frameworks is examined in the context of the unique multispecies fisheries of the Florida Keys. By surveying commercial fishers, it was found that the size of operation plays no role in affecting fisher perception of dedicated access privileges. Furthermore, fishers who are organized are less likely to support dedicated access privilege frameworks. Finally, the fishing industry does not support the implementation of dedicated access privileges in the Florida Keys. These findings can provide inputs for managers in developing effective management plans in the region.

Research on task-based language teaching (TBLT) offers a large body of evidence suggesting that cognitive task complexity influences learners’ language production and development. Studies that investigate task complexity, however, provide contradictory results on the way different linguistic aspects of performance are affected by the manipulation of cognitive task complexity. The empirical study presented in this degree project aimed to investigate the effect of task complexity on the accuracy, complexity and fluency in learners ́ written performance. An additional goal of the study was to examine whether proficiency level would mediate the effects of cognitive task complexity. In order to explain the influence of cognitive task complexity on linguistic performance two theoretical models are used and discussed, namely Skehan’s Limited Attention Capacity Hypothesis (Skehan 2015) and Robinson’s Cognition Hypothesis (Robinson 2001, 2011, 2015). In order to answer the research questions guiding the study, 71 Swedish high school students of Spanish performed a simple or a more cognitively complex version of a written task. Results showed that increasing task complexity had a positive effect on the fluency, accuracy, and complexity of the participants ́ written performance, and that these effects were greater among the high proficiency participants’ productions. These results offer valuable implications for syllabus and task designers, language teachers and examiners, as well as second and foreign language researchers.

Diabetic retinopathy (DR) is becoming a global health concern, which causes the loss of vision of most patients with the disease. Due to the vast prevalence of the disease, the automated detection of the DR is needed for quick diagnoses where the progress of the disease is monitored by detection of exudates changes and their classifications in the fundus retina images. Today in the automated system of the disease diagnoses, several image enhancement methods are used on original Fundus images. The primary goal of this thesis is to make a comparison of three of popular enhancement methods of the Mahalanobis Distance (MD), the Histogram Equalization (HE) and the Contrast Limited Adaptive Histogram Equalization (CLAHE). By quantifying the comparison in the aspect of the ability to detect and classify exudates, the best of the three enhancement methods is implemented to detect and classify soft and hard exudates. A graphical user interface is also adopted, with the help of MATLAB. The results showed that the MD enhancement method yielded better results in enhancement of the digital images compared to the HE and the CLAHE. The technique also enabled this study to successfully classify exudates into hard and soft exudates classification. Generally, the research concluded that the method that was suggested yielded the best results regarding the detection of the exudates; its classification and management can be suggested to the doctors and the ophthalmologists.

The thesis is focused on corporate income taxation, namely limited liability company. There is a comparison of the corporate tax between the Czech Republic and Germany in order to define the procedure for calculating the tax liability for both countries. For the purpose of the thesis, a Czech limited liability company is selected for which the tax liability is calculated and proposals for the future are drawn up.

This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.

The work deals with a design of an electric mobility scooter for seniors or people with limited mobility with regard to technical, ergonomic and aesthetic requirements. The final design is based on the results of design and technical analysis. Emphasis is placed on the needs of the target user, for whom the scooter means freedom of movement. The design solves insufficient storage space even for larger luggage, thanks to the different arrangement of internal components. We managed to create a product with a more psychologically friendly expression, with optimal ergonomics, acceptable to the wider environment

Doctor Scientiae (Odontology) - DSc(Odont) / The primary function of the jaws and teeth in mammals is chewing and swallowing. In man there are additional functions of speech, non-verbal communication and cosmetic appeal. Chewing is a complex operation requiring both adequate skeletal structures, and a well co-ordinated muscle system. There is considerable variation in both these components of chewing within which adequate function appears to be possible, at least for a modern refined diet. For example, the dental arches may not conform to the modal arrangement and teeth may be missing, yet adequate function remains (Slagter et al 1993). There are unfortunately no baseline requirements for an adequate dentition nor the minimal chewing performance necessary to avoid indigestion. A common rule of thumb when replacing missing posterior teeth is that the extent of the prosthesis can be reduced to the premolars without seriously affecting chewing (Kayser, 1984). This arbitrary estimation has not been defined by a minimum area for functioning posterior occlusal surfaces. The same lack of quantifiable measurement is a feature of assessing orthodontic treatment goals and outcomes (Omar, McEwen and Ogston 1987). The clinical rules for correcting malocclusions, usually, have more to do with the restoration of modal tooth, arch and skeletal relationships, than with the restoration of function; if restoration of function is a concern of treatment, it is not measurable in the same way that tooth positions can be assessed on plaster casts or angles measured on a radiograph. Muscle tenderness and limited movement are both features of temporomandibular dysfunction. The boundary between normal subjects, who may have some signs of dysfunction and patients, who may not have distinctly more severe signs cannot always be made (Widmar 1992). By some definitions based on the morphology of the joint structures, even symptomless individuals could be categorised as abnormal. One of the difficulties in assessing functional incapacity of a patient with muscle pain is the absence of the same baseline data needed to assess malocclusion, or the handicap due to reduced occlusal area. It is encouraging to find that a simple test, such as measuring maximum opening, is a useful indicator of treatment progress in temporomandibular dysfunction. This sign, although simple and of limited diagnostic use, reflects the poverty of useful tests for masticatory function.

This thesis concerns with electrical and optoelectical properties of thin organic semiconductor layers. In the research, organic electroluminescent devices were prepared and the effect of illumination and inclusion of organic interlayers, that act as alternative electrodes, on charge injection and transport were investigated on them by means of electrical measurement and impedance spectroscopy. On the basis of measured data, the thesis attempts to determine materials best suited for interlayers, which could make an improvement of electric properties of electroluminescent devices possible. The sence of using a combination of direct current measurement and impedance spectroscopy was also discussed in the thesis.

The aim of the thesis is to draw up a business plan for a small cafe. Thesis begins with thorough analysis of general and field business environment and uncovering strengths and weaknesses of a new beginning company. Then a target customer group is identified. Based on those analyses, a comprehensive business plan for establishing a cafe is created along with marketing plan, financial plan and risk analysis.