The objective of the paper was to monitor and to evaluate the project of a civic association MESADA, which is one of the possibilities of how to reduce the unemployment rate and it deals with the issue of employing persons who have been unemployed for a long time. These people are mostly low educated, health handicapped, to old or to young without experience or members of ethnic minority. The aim of project is to provide these individuals with better work opportunities and to improve their social status because they are more likely to become socially deprived. Research was carried out in a civic association MESADA. Data for the paper were obtained by the interview method and by the document analysis.

The graduation thesis deals with the tax optimalization in a chosen business subject. The aims of this graduation thesis are aplications of alternative procedure in the tax liability calculation and their showing at chosen business subject. The practical part is aimed at present law adjustment of a corporate income tax and at methodology of process of an individual option of the tax optimalization aimed at carryback, tax abatement and other tax types of the tax optimalization. The data, including the calculation of the 2007 income tax range, of the company Dřevooptima s.r.o. are elaborated in the practical part. By means of the aplication of the individual option of the tax optimalization on the company data there generates different tax optimalizations. Based on the comparision of these options and the existing degree of recommendation, which options of the tax optimalization should the company used in the future to legally reduce its tax liability. For purposes of the better orientation the thesis also contains charts.

This thesis deals with development of personal, but mainly physical and motor skills of people with mental disabilities by application of yoga movement therapy. My research has aimed to find out if an intensive week-long programme of yoga relaxation exercises can lead to improvement of fine motor skills, mobility, and the overall physical condition of mentally-disabled people of the 1st to 3rd level of disability. The research was conducted during the week-long school stay in nature. The participants were tested both the first and last day of their stay. The research sample was composed of six women and four men from the school for persons with special needs in Česke Budějovice. The methods utilised during the research were direct observation, evaluation and questioning to detect changes in indicators of physical condition and fine motor skills (including grasping reflexes of participants and familiarisation with new expressions). The results show positive change in these indicators. The therapy regimen resulted in the improvement in movement coordination, fine subtle skills of arms in everyday{\crq}s patient{\crq}s self-care activities; and the positive influence of yoga was also observed on psychological well-being of participants. The research project was beneficial for the participants and can serve as a model for further utilisation in the field applications of yoga exercises for people with mental disabilities.

International agreements, Czech constitutional law and labour code ensure an equal treatment in a job, equal chances and the right to have satisfactory work conditions. Furthermore it is stipulated that handicapped persons can claim a higher level of health protection when working, special work conditions, special protection in work relations and assistance in career preparation in order to prevent discrimination. Even though the society provides higher protection to handicapped people, problems with their employment are still deepening. The objective of the present diploma thesis was to give an insight in this situation. The main goal of this thesis was to determine the effectiveness of benefits provided by the Labour Office in České Budějovice. A sub-goal was to ascertain employers{\crq} comments on the benefits which are provided by the Labour Office in České Budějovice. The supposed hypothesis to the main goal reads: ``The higher the amount of benefits, the smaller the number of handicapped job seekers recorded with the Labour Office. And thus benefits are considered effective.{\crq}q The supposed hypothesis to the sub-goal is: ``Employers{\crq} comments are related to the insufficient amount of the benefits to support employment of handicapped people.{\crq}q In order to achieve the main goal in the research, the author applied analysis of documents, the quantitative technique, secondary analysis of data, making use of statistics from 2004 to the end of 2008 provided by the Labour Office in České Budějovice. In order to achieve the sub-goal, the author applied one of questioning methods {--} the quantitative technique of a questionnaire, which was given to an employer who employs more than 50 % handicapped people and who does his business in the district of České Budějovice. The supposed hypothesis to the main goal has not been confirmed by the research. The research has shown an increasing amount of benefits paid to employers and at the same time an increasing number of handicapped job seekers recorded with the Labour Office. The supposed hypothesis to the sub-goal has not been confirmed either.

The aim of this thesis is tax optimisation of legal income tax. Several options are suggested about how to diminish tax liability of an enterpreneurial subject. Out of many options, the most advantageous way was shown to be providing a grant for public utility purposes and acquisition of long-term tangible property. If the company decides for donation of money for public utility purposes or another suggested option of tax optimalisation, the amount of money paid into the state budget of the Czech Republic will decrease.

In the first theoretic part the tax system of Czech Republic is specified and then individual taxes are described in detail. As the basic target of this diploma work is presentation of taxes in company accounting, next part is based on accounting of taxes and its tax effects into base of income tax. Then the practical part presents tax system in particular company. For this reason small agricultural company called EPIGON A located in Českobudějovicko was chosen. All tax duties of company EPIGON A in 2008 were described and calculated in the diploma work. Next actual changes in tax and accounting legislation were analyzed with its impacts into accounting of particular company and also impacts into base of income tax. Legislation on taxes and accounting has many exceptions for agricultural companies. This diploma work pays attention to these specialties and exceptions as well.

The objects of diploma thesis is resolved tax implication of personal income, it includes also changes of social and health insurance approved on 1th January 2008. Most important changes in personal income tax by employee were within year 2007 and year 2008: {$\bullet$} change of basic wage of personal income tax, {$\bullet$} change of tax rate, {$\bullet$} cancellation of community taxation of spouses, {$\bullet$} cancellation of tax effect for insurance, {$\bullet$} implementation of maximal base of assessment. All tax payers of personal income tax got better salary in year 2008 than in year 2007 depending upon modification of salary calculation. People with highest personal incomes had best salary because they saved money for social and health insurance and also reduction of tax rate. Taxpayers with minimum incomes paid increased personal tax in year 2008, but they got higher tax bonuses. Taxpayers with gross salary CZK 20 000 {--} 30 000 had worst position in research. Their net salary was increased only for 4 {--} 5 %.

Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.

The subject of this diploma thesis is the tax optimisation of a selected business entity. The thesis aims at finding the most optimum tax solution possible, especially of corporation income tax in order that the selected entity has as low tax liability as possible. The diploma thesis is divided into a theoretical and practical part, each of which is divided into individual chapters and subchapters, dealing with specific problems. The introduction of the theoretical part includes basic terms relating to tax issues, general data on the taxation system of the Czech Republic. The following and, simultaneously, most comprehensive chapter is devoted to corporation income tax, namely for the reason that the practical part deals with alternatives of optimisation of corporation income tax. In these chapters I proceeded mainly from the current wordings of tax laws and other specialised publications. The practical part of the thesis provides, one by one, suggestions of individual alternatives for reducing tax liability, which are subsequently theoretically explained and practically calculated. When calculating the individual alternatives I proceeded on the basis of exact data and details that the selected enterprise had been provided to me. Thanks to it, I had the opportunity to obtain a good knowledge of its internal functioning, economic situation but also the ownership structure. A summary of these resultant alternatives is then given in chapter 7. It exactly shows what impact each of the alternatives would have on the enterprise{\crq}s tax liability and what the tax liability would amount to if all the alternatives proposed were used.

The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.