In this diploma project I am describing principles, purpose and construction of revenue taxes for nature persons in Czech Republic and in Italy and I am analyzing different between revenue taxes by Czech an Italy legal regulations. Czech revenue taxes for nature persons results from Zákon č. 586/1992 Sb., o daních z příjmů and the Italy revenue taxes for nature persons results from Testo unico del 22/12/1986 n. 917. In theory part there were analyzed parts of Czech and Italy revenue tax laws and taxation revenue from employment and from entrepreneurial activity more detailed. In practical part were chosen 5 examples on taxation of wages and 5 examples on taxation of business revenues. In these examples are demonstrated the biggest different in revenue taxation in Czech Republic and in Italy.

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

The thesis focuses on a social development of 10-12 years old oncologically ill children, more specifically on a social cognition and relations to objects. Projective interview test evaluated with a SCORS scale has been chosen as a main scientific tool. Theoretical part describes a relationship between an oncological disease and a psychosocial development. It also focuses on an early-adolescence as described in a developmental psychology, brings an explanation of a Projective interview and Westen's interpretative system - Social cognition and object relations scale SCORS. The second part of the thesis consists of a research which verifies the hypothesis that possible differences in the test results of healthy and oncologically ill children could be found. There have not been found any significant differences in a social development of oncologicaly ill children and a control group of healthy children on a quantitative level of statistical analysis. The results of the research can not be situated on a pathological scale and can be thus considered in a norm. Qualitative analysis has discovered differences in a perception of a family, school environment, friends and emotions. Keywords: Oncological diseases at children, psycho-oncology, Projective inteview, SCORS, social deficit and somatically ill persons

Protection of Persons with Disabilities in Employment Relationships Abstract This thesis analyzes the current state of legal protection of persons with disabilities in the Czech Republic. The aim of the work is not only passively interpret the existing statutes, but also propose some changes "de lege ferenda" that would lead to greater protection of the rights of persons with disabilities. The author does not attempt to provide a full-scale reasoning of the issue, but focuses on selected institutes of labor law and social security law in part, especially in the field of employment of persons with disabilities. The thesis is divided into seven chapters that logically follow each other and gradually reveal the specifics of protection of persons with disabilities in different parts of the legal system. The first chapter is devoted to the concept of "persons with disabilities", its historical development and comparison of the Czech legislation and international regulation. The second chapter concerns the fundamental rights of persons with disabilities in employment relations, protected by international treaties, constitutional and labor law. It also represents the institute of "employment relationship" and some specific duties on employers for employing people with disabilities. The third chapter analyzes the...

The diploma thesis deals with adjustments and consequent application of texts in the field of education of pupils with hearing disorders, and investigates potential advantages and disadvantages of such adjustments. Texts have been used practically at three elementary schools for hearing impaired pupils. Primary school pupils were given unedited texts, and consequently their edited versions, and the comprehensibility of texts from the reader's perspective was tested. A fairy tale and a fable were chosen for the research. The acquired answers to questions aimed at the content of given texts were then processed and formulated in the conclusion of the research. KEYWORDS: reading, communication systems for people with hearing impairment, deaf pupil, hearing, hearing impairment, text modified

The subject of my theses is a special category of heirs so-called forced heirs. This theme describes their substantive position and guaranteed increased protection determined by law which is especially defined by right to share on inheritance to an extent determined by law. Will of testator is hereby limited by right of forced heir in forced share. Irrespective of most European regulations only offspring of testator are counted to the circle of forced heirs in the Czech Republic whereby the difference is between minors who are entitled to at least three quarters of share and majors who are entitled to minimum of one quarter determined by legal inheritance share. This thesis is systematically divided into seven chapters. After general historical background and general terms of inheritance law explained in the second chapter, next chapter is continued by the definition of several institutes which are mutually interlinked and also closely related to the person of forced heir. Fourth chapter is dedicated to right of forced share in which I am focusing on its calculation, offsetting and final payment. I completely describe, by means of legal jurisdiction, disinheritance and incapacity to inherit in the two following chapters. Last chapter includes two institutes which, under influence of NCC (New civil...

This thesis aims to familiarize the reader with the topic of life insurance, especially insurance taken out for more people. Its focus is empirical rather as combining the use of several actuarial and statistical methods through three statistical software and applications created in MS Excel using VBA. First, thesis is focused to multiple life insurance with intention to show reader the diversity of this interesting but rarely offered product in business world, especially through the application created for the purpose of this work. Sense of mentioned application lies in the fact it is able to calculate amount of the net premium for a user-selected type of insurance. Based on this outcome insurer can determine the net price corresponding to the chosen risk coverage (regardless of the amount of the costs associated with this type of insurance and required profitability). Age of insured person isn't usually part of calculation of premium for accident insurance. One of the aims of this study is to assess whether this parameter actually has or doesn't have any effect on the price of insurance. With help of SPSS and RStudio software relationship between age of insured person and amount of indemnification from daily compensation insurance has been researched. Based on the test of variable independence were detected dependencies of these variables where all of which used measure of association suggests a weak dependence amount of indemnification on the age of the insured. It surely worth insurer should consider different insurance rates for various ages of insured person. Following by examination whether the rate used to calculate premiums in case of hospitalization extra insurance corresponds to the actual risk coverage. It has been calculated the rate could be lower than currently used due to the loss experience of insurance for the past 9 years and the assumption of certain expenses and desired profit. It would be cheaper for insurance group contracts than it is today, when the insurer has done so. It could also attract new clientele. The last stated goal in this thesis is to create prognosis of the amount of indemnity paid for injuries covered by additional daily compensation insurance. Using the software EViews is analyzed this trend in the past 32 months first. Based on its outcome there is a future level forecast created for the next four years. These resulting values indicate the insurance indemnity for group contract will grow. Therefore, based on this analysis insurer should to conclude in the contract it would be appropriate to increase the premium of the insurance coverage. With these practical tasks the reader can get idea not only of problems solved in the scope of multiple life insurance and group insurance but also to become familiar with some statistical software used for analyzes carried out not only in the insurance industry. The conclusions of this thesis can also be beneficial for insurer who may adjust premium prices of analyzed insurances.

The accessibility of workplace is fundamental for people with physical disabilities work performance. Occupational therapists, members of an interprofessional rehabilitation team, deal with factors of physical environment. They are able to evaluate workplace and make recommendations how to remove identified barriers. However, no appropriate tools were found in the available literature for detailed evaluation of work environment of people with physical disabilities in the Czech Republic. The tools found are described in the theoretical part of the thesis. Therefore the first aim of the thesis was to create a pilot version of new czech tool for work environment evaluation called "ERGOHoP-P" (Occupational Therapy Work Environment Evaluation) intended for occupational therapists. The second aim was to create a draft of some chosen chapters of technological clinical recommended procedure of physical work environment evaluation by an occupational therapist and selection of suitable facilitators for people with physical disability. Both aims were fulfilled. The process of administration was tested by three occupational therapists during the creation of the tool ERGOHoP-P. It was found that they differ from the author's results from "assessment according to legislation" in 3-6% and in 4-10% in "functional...

This thesis is concerned with the topic of corporate criminal liability in the environmental contexts. The main purpose of the text is to describe possible ways for application of this phenomenon for the purposes of the environmental protection in practice and to evaluate its functioning so far. The first two chapters of the thesis focus on a general introduction to the topic of liability for environmental offences, and the background process for introducing corporate criminal liability into the Czech legal system, including the international incentives. The third chapter of the work aims to analyze some of the relevant sections of Act. No. 418/2011 Coll. and their capability to contribute to effective environmental protection. The importance of the fourth chapter lies in comparison of the advantages and drawbacks for using administrative or criminal liability for the purposes of sanctioning environmental offences. The analysis carried out in the first part of the thesis, leads to conclusions on the employment of corporate criminal liability in environmental law, and some of the possible recommendations for the enforcement authorities. Finally, there is a comparative chapter about the corporate criminal liability in England and Wales.

The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.