The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.

The main topic of this diploma thesis is tax optimization relating to the manufacturing company and its impact on the financial reporting. The aim of this thesis is to present the individual elements of the tax optimization of the manufacturing company and evaluate their use. It is necessary to describe the taxation system of the Czech republic and corporate income tax. The researched company received grants for purchase of new machines due to operational programme Enterprise and Innovations for Competitiveness from EU. Due to that reason the part of the thesis is dedicated to this programme and the individual elements of tax optimazation, which company used. In conclusion, there is a comparison of using or not using grants for purchase of new machines.

1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...

The aim of the presented diploma thesis called "Temporary protection of aliens in international and european law" is to introduce the concept of temporary refuge and temporary protection and tackle the various legal questions related to these concepts, both on the level and from the perspective of international law and the law of the European union. The first part of the thesis presents some (mainly doctrinal and UNHCR) defintions of temporary protection and temporary refuge as well as the definition of the concept of temporary protection enshrined in the EU's Temporary Protection Directive as the latter one represents the only case of regional and binding harmonisation of the temporary protection. The following part of the thesis deals with the minimum content requirements of temporary protection in international law, i. e. such requirements that should in every case be an inherent part of every legal instrument resembling temporary protection. This part focuses mainly on the issue of personal and temporal scope of temporary protection, the concept of mass influx is analysed in this part of the thesis as well as temporary protection as a legal instrument is usually intended to serve as a response to the situation of mass influx. Presented thesis also deals with the questions related to the extent...

This diploma thesis deals with the topic of supported employment of people with disabilities in the South Bohemian region. Its aim is to describe how social workers, employers' representatives and service users view the current state of supported employment of people with disabilities in the South Bohemian Region. The work also identifies the course of supported employment, its strengths and benefits, weaknesses, threats and opportunities for further development. The research was conducted on the basis of 16 structured interviews. The obtained data are divided into 5 categories - an overview of the current state of supported employment, its course, strengths and benefits, weaknesses, threats, and opportunities for further development. Research shows that social workers, employers' representatives and users perceive the supported employment service as very beneficial and useful in many respects. The strengths of individual respondents predominate, while the weaknesses and threats tend to be in the background. Respondents see opportunities for further development mainly as an extension of the wage contribution period of employers employing persons with disabilities within the supported employment service.

The paper details the usage of mmWave radars to track people and monitor their movement through predefined zones of interest. The theoretical part describes the physical nature of the technology and then describes algorithms which can be used to monitor using it to monitor the movement of people. In the practical part, I have developed a concrete algorithm which can be used to monitor customer queues and cash registers in shops and inform the cashiers when their presence is needed, as well as gather impersonal GDPR-compliant data about the customer's habits. Afterwards, I have developed a visualization for the Windows platform, which can be used to communicate with the radar, manage its configuration, visualize the events in real time and perform further analysis of the measured data.

Diploma’s thesis is focused on determining person’s height from spoken utterance. First part of the work evaluates present situation and refers to the published studies. Knowledge gained in these studies was used in this thesis. Study with the best results according to estimated height of the speakers was chosen. The experiment realized in the chosen study was performed in this work. The system for the estimation of the height of the speakers based on the speech signal was created. This system was successfully tested by using several acoustic features on spoken utterances from TIMIT database.

This master thesis deals with recognition of a person by comparing symptom sets extracted from images of the retinal vessels pattern. The first part includes the insight into biometric issues, the punctual analysis of human identification using retina images, and especially the literature research of methods of extraction and comparison. In the practical part there were realized algorithms for human identification with the method of nearest neighbor search (NS), translation, template matching (TM) and extended NS and TM including more symptoms, for which MATLAB program was used. The thesis includes testing of suggested programs on the biometric database of symptomatic vectors with the following evaluation.

This master's thesis is about the most known methods for face recognition. There are described their advantages and disadvantages. This work is specialized at holistic methods for face recognition, which are working with 2D pictures of people. I implemented the automatic system for face recognition according to digital picture of face. There was, in this system, implemented these methods: KNN (K nearest neighbour), PCA (Principal component analysis) and LDP (Linear doscriminant projection). There was done some tests to compare implemented methods. The tests was done on the pictures from dataset FERET. In the conclusion of this text are considered implemented approaches and is marked the best method for face recognition from implemented.

Surveillance of Persons and Items; Use of the Institute in Practise and its Constitutional Limits Abstract This diploma thesis primarily aims to analyze in detail legislation concerning the surveillance of persons and items in the Criminal Procedure Code of the Czech Republic. In order to present a comprehensive analysis, the thesis firstly defines the concept of Operative- Search Means and the basic conditions for their use. Subsequently, the author assesses particular aspects of the provision § 158d of the Criminal Procedure Code. The main focus is dedicated to the issue of interpretation of certain procedural norms, such as those concerning surveillance of communications between the defendant and their attorney, the covert surveillance in closed spaces, as well as those related to the highly debated issue of admissibility of surveillance records obtained in another criminal proceedings. With regard to all of these subtopics, the author presents the most prominent discourses of criminal procedural theory and practice. At the same time, the author presents her own suggestions as to how to deal with the issues at hand. The main thesis of the paper concerns the subsequent statement that the provision of § 158d of the Criminal Procedural Code regulating the surveillance of persons and items is in fact a...