Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.

The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.

Master's thesis addresses the design documentation Pension for seniors in Humpolec. The house is designed for housing 16-18 people. There is a café and an artisanal workshop. The house has three floors and a partial basement. The building is covered with two pent roof and a flat roof. Building land is gently sloping to the northeast.

Tato práce se zaměřuje na vývoj navigačního algoritmu pro systémy vhodné k lokalizaci osob v budovách a městských prostorech. Vzhledem k požadovaným nízkým nákladům na výsledný navigační systém byla uvažována integrace levných inerciálních senzorů a určování vzdálenosti na základě měření v bezdrátových sítích. Dále bylo předpokládáno, že bezdrátová síť bude určena k jiným účelům (např: měření a regulace), než lokalizace, proto bylo použito měření síly bezdrátového signálu. Kvůli snížení značné nepřesnosti této metody, byla navrhnuta technika mapování ztrát v bezdrátovém kanálu. Nejprve jsou shrnuty různé modely senzorů a prostředí a ty nejvhodnější jsou poté vybrány. Jejich efektivní a nové využití v navigační úloze a vhodná fůze všech dostupných informací jsou hlavní cíle této práce.

The aim of this diploma thesis is to obtain information on the motion of people in a scene from the record of the stationary camera. The procedure to detect exceptional events in the scene was designed. Exceptional events can be fast-moving persons, or persons moving in di erent places than everyone else in the scene. To trace the motion of persons, two algorithms were applied and tested - Optical flow and CAMSHIFT. The analysis of the resulting motions is performed by monitoring the progress of motion, and its comparison with the other motions in the scene. The analysis result is represented by detected exceptional motions that can be found in the video. The areas where the motion occurs in the scene, and where the motion is the most common are also described together with the motion direction analysis. The exceptional motion parts extracted from the video represent the main result of the work.

The topic of this thesis is the recognition and detection of moving object and persons in video sequence and in the static image. Designed application uses the combination of background model for movement detection, histograms of oriented gradients method for person recognition and Lucas-Kanade method for object tracking.

This master's thesis deals with design and implementation of convolutional neural networks used in person re-identification. Implemented convolutional neural networks were tested on two datasets CUHK01 a CUHK03. Results, comparable with state of the art methods were acheved on these datasets. Designed networks were implemented in Caffe framework.

1 Operational and Investigative actions Abstract Presented thesis deals with the topic of operational investigative actions specified by the Criminal Procedure Code, to which they have been incorporated with effect from 2002. The main aim of this thesis is comprehensive description of the essence and of the domestic applicable legislation of these actions, and also the analysis of possible problematic points and deficiencies. Currently, the mentioned Code in its title nine called procedure prior to initiation a criminal prosecution defines types of these actions in an enumerative way. Those types are pretended transfer, surveillance of the individuals and objects and usage of agent. The thesis itself is divided into six chapters. First chapter is focused on definition of these actions, putting them into context with so called supporting operational investigative actions defined by the Police of the Czech Republic Code, and also on the brief history of their usage in the territory of the Czech Republic. In the second chapter there is a summarization of the general conditions concerning usage of these actions, which apply to all operational investigative actions with few exceptions. Third, fourth and fifth chapter deals with particular operational investigative actions according to the order contained in the...

CRIMINAL LIABILITY OF LEGAL ENTITIES Abstract Although it has been more than seven years since the adoption of Act No. 418/2011 Coll., on the criminal liability of legal entities and proceedings against them, by criminal liability of legal entities which the Czech legislators introduced, it remains a controversial issue. Thus the aim of this thesis is not only to analyse this legislation and provide a comprehensive and clear interpretation, including a critical evaluation of selected institutes, but also to introduce the process leading to its adoption, including a comparison of the arguments in favour of adopting such a decision with the arguments presented by the opponents of the criminal liability of legal entities. An equally important aim of the thesis is an analytical evaluation of application knowledge and the presentation of potential de lege ferenda proposals. However, such considerations require a sufficient command of terminology, as well as of the basic principles of criminal law, which is the content of Chapter One of the thesis. Chapter Two is dedicated to the fundamental change in the concept of legal entities brought about by the new Civil Code, which leans towards the theory of fiction, thereby causing considerable tension. On a global scale, the institute of the liability of legal entities...

The onset and development of addiction in people with ADHD (Attention Deficit Hyperactivity Disorder) can be predicted by various factors. An essential factor linking the comorbidity of ADHD and the risk of developing substance abuse is increased vulnerability due to neuropsychological deficits and a wide range of biopsychosocial problems that occur from childhood to adulthood. The occurrence of dual diagnoses in substance users treated in residential treatment in therapeutic communities has a major impact on intrapsychic and interpersonal abilities, cognitive and executive functions, and on the ability to manage a treatment program primarily intended for clients without comorbid load. Current research on ADHD in substance users points to a high prevalence of ADHD associated with specific treatment complications and an increased drop-out rate. The aim of the monothematic dissertation, which is based on the results of pre-research and main research project (Study I. - IV.), Is an overview of key findings in terms of ADHD prevalence, ADHD diagnosis in therapeutic communities, treatment complications and gender specifics in treatment and overview. main findings on the development of motivation and specific needs of clients with ADHD. The output of the dissertation is a summary of outputs and...