The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.

The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.

This work is devoted to the relatively new field of computer – computer vision. It focuses on the recognition of people, positioning and colour detection of clothing placed on person. The aim is to build an algorithm that would be able to locate the person in the picture and would make colours tests of clothing and helmets. For image processing were used OpenCV library functions and from algorithms was compiled program solving this problem. The output of the program is the answer, what colour is person at stated locations wearing, and if clothing and helmet are the same colour, the person is evaluated as properly dressed. The resulting program is then disassembled and parts of the code are in detail described in this work. There is explained how to use correctly each OpenCV function used in program.

The thesis analyses reasons and possible solutions of the tax base unification in European Union. It also analyses the theoretic dates of common tax base implementation with help of questionnaire examination, finally the thesis gives the proposal of enterprise tax base unification.

This master thesis concerns a transformation of the civil association into one of the legal forms, which were created along with the new civil code. A various analysis of transformation criteria have to be done, in order to decide which legal form is suitable. The tax impacts are one of the major criteria and therefore they are analysed separately. A recommendation of specific legal form and identification of regarding tax impacts are the main goals of this thesis.

This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accounting methods and tax issues.

The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.

This thesis focuses on international taxation of individuals in the Czech Republic and Ireland. The thesis includes an explanation of taxation procedure of personal income from wages earned in Ireland while being tax resident of the Czech Republic. Relevant legislation and basic concepts of taxation are introduced as well.

This theses is speaking about the posibilities of commit a terrorist action through the agency of the dangerous chemical substances or explosive devices in the Czech Republics shopping centers. Teoretical part wants to give an informations about legislative base of this dilema, characteristic of the shopping centers, characteristic of the disposable resources to the perpetration the terrorist action and the instruments for the solution of theses expectional events. The unique survey is base of practical parts. The survey was carry out to the fading out the best possibilities to commit a terrorist action. More than twenty experts were the respondents. The another parts of the practical part are the descriptions of the scenarios of the terrorist action, suggestions to the protection of the persons in the shopping center and the crisis plan for the shopping center to the solution of the expectional event which is describe in this theses.

The thesis compares the dynamic response of lightweight footbridge structure. Two finite element models were made. One in Ansys 15.0 software, and another in RFEM 5.05 structural software. The results of the models were compared to each other. The response to dynamic excitation from pedestrians was evaluated in accordance to ČSN EN 1990/A2.