Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.

The thesis deals with specific emphases of special educational support provided to people with severe mental and multiple disabilities in their adult age. The aim of the thesis is to determine what the specifics of therapeutic support for adults with a severe handicap are, and how professionals adapt their specialized care to the fact that their clients are adults. To obtain the data for the purposes of the thesis, a qualitatively oriented research has been conducted, using semi-structured interviews with teachers and social service workers who have been involved with severely disabled adults for a long time. Data has been analyzed by methods of open and axial coding, which are part of the grounded theory. Other methods of data collection utilized for thesis processing include content analysis of specialized literature, content analysis of service users' documentation, and participant observation. The data obtained suggests that professional support of adults with mental and multiple disabilities must take into account both the specific level of development needs of these individuals, and their physical age. A significant component of the professional care is creating a relationship to the disabled person as an equal partner.

In this thesis I processed the options of support for women during pregnancy and maternity which could be offered by the legislation of the Czech Republic and also the possibilities which were connected with their accession to the European Union. I also mentioned planned law changes which the new government of the Czech Republic wants to get through in their election period of 2013-2017. The thesis is divided into two parts. The first part, "The Social Security of Women During Pregnancy and Maternity According to Czech Legislation" consists of four chapters: 'The Evolution of Social Security', 'The Social Security and Its Systems', 'The Social Security Within the Sickness Insurance' and 'The Social Security of Women Within the National Social Support'. In these individual chapters there are processed historical context of social security law evolution and then individual institutes serving for securing woman during pregnancy and maternity. The institutes consist of benefits in maternity and equalized contribution within the sickness insurance and also of child benefit, maternity grant and parental allowance within the national social support. The second part, 'The Social Security of Women During Pregnancy and Maternity According to European Union Legislation', consists of the following chapters:...

in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...

Filozofická fakulta Univerzity Karlovy v Praze DIPLOMOVÁ PRÁCE 2012 Bc. et Bc. Karolína Kudláčková Filozofická fakulta Univerzity Karlovy v Praze Katedra pedagogiky Diplomová práce Karolína Kudláčková Sociální podnikání jako forma sociálně-pedagogické práce The Social Enterprise as the Form of Social Pedagogy's Working 2012 Vedoucí práce: PhDr. Jitka Lorenzová, Ph. D. Děkuji vedoucí své diplomové práce PhDr. Jitce Lorenzové, Ph.D. za cenné rady v průběhu jejího psaní. Chci ale vyjádřit svou vděčnost také všem ředitelům a vedoucím, kteří mi umožnili realizovat kvalitativní výzkum ve svých organizacích, jejich zaměstnancům a externím pracovníkům pak za jejich ochotu a otevřenost, s nimiž mi sdělili své názory a postoje. Byla jsem mile překvapena, s jakým pochopením jsem se setkala nejen v neziskových organizacích, nýbrž také v řadách státních úředníků. Prohlašuji, že jsem tuto diplomovou práci vypracovala samostatně a výhradně s použitím citovaných pramenů, literatury a dalších odborných zdrojů. Tato má práce, ani její části nebyly využity v rámci jiného vysokoškolského studia či získání jakéhokoliv akademického titulu. Karolína Kudláčková v. r. V Praze dne 28. června 2012 Anotace Diplomová práce Sociální podnikání jako forma sociálně-pedagogické práce se snaží předložit co možná nejcelistvější pohled na...

The master thesis deals with the problem of lifelong learning of adults with mental disability in Activation Centre courses. The aim of this thesis is to introduce the pilot project of Activation Centres as one of the lifelong learning posibilities for adults with mental disability. The mental retardation and adulthood of people with mental disability are briefly defined. The common system of education of people with mental disability in the Czech Republic is described with the emphasis on crucial area of lifelong learning. Activation Centres are defined in detail. The survey, which is monitoring the circumstances of existing education in Activation Centres from the lecturers'and methodists'point of view, is introduced in the conclusion. An essential part of this thesis comprises of the interviews with courses participants themselves. Keywords Mental retardation, adulthood, education, education of people with mental disability, lifelong learning, Activation Centre, quality of life.

Title: Reflections of the New Civil Code in the life of sports clubs at the local level. Objectives: The goal of this diploma thesis is to specify the changes in the life of sports clubs at the local level after the New Civil Code, which came into effect on 1. 1. 2014. The main object is to discover the changes in the structure of the non-profit sport organizations, tax management of the sports clubs and also to offer concrete advices, which would help to cope with the transformation to the New Civil Code. Methods: In this thesis the qualitative method is used. Semi-structured interviews are helping to get the complex overview of the problems and concrete issues. In case of availability, the legislative documents of interviewed non-profit sport organizations are analyzed to specify and verify their answers. Research is supplemented by basic analyzes of public register, which will help to describe current situation of reactions on the New Civil Code. Results: Thanks to the research it was discovered that non-profit sport organizations, which have the help of private sector, support of umbrella organization or advantage of having professional member with experiences in accounting, taxes or law, will more likely manage with all the changes caused by the new legislative. Rest of the non-profit sport...

The thesis named "The Institution Is My Home" aims to describe the right of people with learning disabilities choose their form home and closer forms of implementation of this right, explore the context of the emergence and selection process constitution home. An authoress theoretically specifies the right choice home sites in the plane of Human Rights and in the context of the status of a person with intellectual disabilities in society as a citizen with all human rights and duties. The text reflects in particular Article 19 of the Convention on the Rights of Person with Disabilities setting the right of people to live in the community, with a choice place your home on an equal basis with others. Implementation of this law in the Czech Republic affects the continuing provision of a dual model of residential social services - community and institutional. The authoress also discusses the conflict between the decision of a person to live in an institution and a sense of social services, which must not hinder social inclusion and deepen social situation. Qualitative research presents a connection creation and the process of choosing the constitution as the home of four persons a place chosen by their home institution.

Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.

This thesis is to describe bases of assessment of personal income tax in selected countries -- the Czech Republic, Slovak Republic, Slovenia, Austria and Polland. Its aim is to compare the number of partial bases of assessment and their content, expenditures and expenses as a percentage of income.