This master's thesis, which is entitled "Evaluation of the barrierlessness of public buildings in terms of the evacuation of disabled persons in the cadastre of the City of Pilsen" is divided into two main sections - theoretical and practical. The theoretical section defines basic terms regarding the evacuation of individuals in general, the divisions of evacuation, divisions and characteristics of physically disabled persons and the risks involved in the evacuation of these individuals. Furthermore, it deals with the inclusion of evacuation and barrierlessness in Czech laws. This thesis also deals with the evacuation of public buildings including the time needed for evacuating individuals, the technical means for evacuation, and both static technical and mobile means. Fire-fighting technology for the evacuation of individuals is also mentioned. In order to gather data for the practical section, qualitative research was carried out in the form of structured interviews and tours of selected public buildings. Questions in the interviews were focused on the evacuation of individuals in general and ensuring preparedness for evacuating disabled individuals from the public building in question. The first goal of the thesis was to assess the preparedness of selected public buildings for evacuating disabled individuals in the cadastre of the City of Pilsen. Results show that selected public buildings are prepared for evacuation, but carrying out such an evacuation, including the evacuation of disabled individuals, is often dealt with in an unsatisfactory manner. The second goal was to propose measures or changes for the improvement of the present state of affairs. These propositions were processed based on results gathered from interviews and visits to public buildings. A total of ten buildings that expressed interest in this issue were incorporated into the research. The value of this thesis lies primarily in the effort to make the issue of evacuating disabled persons more visible. In the future, the thesis may be useful for comparing changes in preparedness for evacuating disabled individuals. At the same time, it may also be used as a source of information on the given issue and on evacuation as such.

1 Abstract This diploma thesis deals with the analysis of the issue of sanctioning of legal persons as well as with selected aspects of criminal liability of legal persons. The main reason why I chose this topic is my deep interest in analyzing the discussed issues together with the evaluation of the current state of the Act No. 418/2011 Coll., On Criminal Liability of Legal Persons and the Proceedings against them, and on the basis of this evaluation to submit proposals for improvement. At the beginning of this work, the reader will find a presentation of the basic structure, along with an outline of the main goals of the thesis, and then it will be divided into five basic chapters. The first chapter defines the basic concepts of criminal liability of legal persons related to their sanctioning. There is a theoretical definition of a legal person due to the absence of a definition of this term in czech criminal law. After defining the theoretical basis of criminal liability of legal persons, the development of this institute is outlined, together with the question of sanctioning the legal persons that are primarily involved in this work. The second chapter focuses on the development of criminal liability of legal persons. Due to the fact that origin of the criminal liability of legal persons is in the...

Tato práce se věnuje zahraniční pracovní migraci občanů ČR. Ukazuje hlavní důvody pracovní migrace, mezi které patří vyšší životní úroveň či mzdové ohodnocení. Dále se práce zabývá migračním potenciálem českých občanů. Pozitivní sklon k pracovní migraci je u Čechů podle posledních šetření nízký a ve spojení ze zlepšující se výkonností české ekonomiky klesají důvody k pracovní migraci. Práce se také zaměřuje na teritoriální strukturu pracovní migrace. Češi pracují nejčastěji v Německu, Rakousku a Velké Británii. Jedním z problémů migrace za prací je ?odliv mozků? tzn. odchod vysoce kvalifikovaných odborníků do zahraničí, je důležité do jaké míry to ovlivní kvalifikační potenciál české pracovní síly.

Diplomová práce pojednává o překážkách voného pohybu pracovníků v judikatuře ESD. Nejprve se teoreticky věnuje právní úpravě této problematiky a přináší určitou typologii překážek volného pohybu pracovníků. Zvláštní pozornost je věnována překážkám vyplývajícím ze vzájemného uznávání diplomů a kvalifikací. Ve druhé části jsou uvedeny a okomentovány vybrané rozsudky Evropského soudního dvora dotýkající se dané tematiky.

Práce se zaměřuje na analýzu možnosti práce a studia v zemích Evropské unie z pohledu občana České republiky. Poskytuje obecný návod pro všechny uchazeče o zaměstnání v jiných členských zemích Unie s důrazem na popis všech nezbytných kroků a úkonů, kterým musí občané věnovat dostatečnou pozornost a snahu upozornit na možná rizika a nebezpečí. Získané poznatky jsou představeny na příkladu dvou zvolených zemí ? Rakouska a Portugalska.

This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.

The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.

This thesis deals with system of personal taxation in northern european countries -- Denmark, Finland and Sweden. At the end of this thesis are introduced suggested changes of Czech personal taxation, which are based on systems of investigated countries. The suggestions are to cancel expending rates, to cancel the supergross wage, to improve tax morality and to introduce taxation of benefits and system of high income taxation.

This master's thesis, which is entitled "Evaluation of the barrierlessness of public buildings in terms of the evacuation of disabled persons in the cadastre of the City of Pilsen" is divided into two main sections - theoretical and practical. The theoretical section defines basic terms regarding the evacuation of individuals in general, the divisions of evacuation, divisions and characteristics of physically disabled persons and the risks involved in the evacuation of these individuals. Furthermore, it deals with the inclusion of evacuation and barrierlessness in Czech laws. This thesis also deals with the evacuation of public buildings including the time needed for evacuating individuals, the technical means for evacuation, and both static technical and mobile means. Fire-fighting technology for the evacuation of individuals is also mentioned. In order to gather data for the practical section, qualitative research was carried out in the form of structured interviews and tours of selected public buildings. Questions in the interviews were focused on the evacuation of individuals in general and ensuring preparedness for evacuating disabled individuals from the public building in question. The first goal of the thesis was to assess the preparedness of selected public buildings for evacuating disabled individuals in the cadastre of the City of Pilsen. Results show that selected public buildings are prepared for evacuation, but carrying out such an evacuation, including the evacuation of disabled individuals, is often dealt with in an unsatisfactory manner. The second goal was to propose measures or changes for the improvement of the present state of affairs. These propositions were processed based on results gathered from interviews and visits to public buildings. A total of ten buildings that expressed interest in this issue were incorporated into the research. The value of this thesis lies primarily in the effort to make the issue of evacuating disabled persons more visible. In the future, the thesis may be useful for comparing changes in preparedness for evacuating disabled individuals. At the same time, it may also be used as a source of information on the given issue and on evacuation as such.

The theme of the diploma thesis is "Progressive tax burden on households on income from individuals". The aim of this work is to examine the progressive burden on households of personal income tax, using model households. The purpose is also to determine which taxpayers and in which households have the greatest tax burden. The study is conducted using an average tax rate. The analysis is performed in years 2016, 2017 and 2018 on four taxpayers (which are different by the amount of gross wage), which are in five different types of households (according to their composition, taxpayers apply different types of discounts or tax advantages). The results of the thesis show that the higher the gross wage, the higher the average tax rate (the higher the tax burn on the taxpayer), which is also more balanced than the poorer taxpayers. There is a minimal difference between rates year-on-year. Personal income tax is progressive.