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This diploma thesis deals with taxation of non-profit organizations in the Czech Republic, the Slovak Republic, the Great Britain and Switzerland. The issue of taxation of non-profit organizations is currently widely discussed. It is primarily focused on the tax reliefs of non-profit organizations. Using the method of comparison, the selected countries taxation regimes are compared and afterwards there are proposed some changes in taxation of non-profit organizations in the Czech Republic, in order to respect the simplicity, clarity and minimal administrative requirements for this type of organizations. The diploma thesis is mainly focused on income tax of corporate bodies and value added tax.

This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.

My Diploma Thesis deals with the teaching English language to mentally handicapped people. The theoretical part describes the main aims of the Vivace project and it introduces the Centre for Mentally Handicapped People Empatie. I deal with the description of the term mental disability, degrees of mental disability, psychical abnormalities in behaviour of mentally handicapped people and causes of mental disability. Other chapters deal with teaching methods and principles which are suitable for teaching to mentally handicapped people. The last chapter deals with the problem of integration. The practical part describes English lessons in detail and it evaluates their process. The aim is to describe teaching methods and principles which are suitable for teaching mentally handicapped people.

This diploma paper deals with the problems of domestic violence. The work itself is divided into two separate consequential parts. Theoretical part is pointed at general description of particular topics concerning domestic violence. These topics are also systematically classified. Theoretical findings lead to the main aim of the theory, which is the chapter violent person. The practical part sets two goals. The first one was to prove that the attitude of the ordinary people to the sufficient work with violent person is negative, which has been proven in my survey. Second goal was to make up a hypothesis in terms of work with the violent person.

This thesis consists of three main parts. In the first part, the general procedures and principles of decontamination, the decontamination substances and mixtures, as well as the technique that is used for decontamination, have been described. Next, the description of the decontamination of the first responders, as this part of the decontamination process has been given; it has been elaborated and checked in practice. In the second part, there is the drafted plan of the mass extemporaneous decontamination of people in the selected public facility, according to the general methods of decontamination. Next, there is the drafted documentation for resolving an extraordinary event: an accident with subsequent leakage of a dangerous chemical substance, resulting in the need to carry out the mass decontamination of people in selected public facilities. In the last part, I have discussed and compared the advantages and possible disadvantages of the selected object of for the implementation of mass decontamination of people. There is also a suggested way of how to carry out this decontamination in this object in the most efficient way. The processing of this documentation has clearly confirmed my hypothesis. The mass decontamination of people in the selected location, in this case specifically in the Domazlice Hostel and Swimming Pool, can be feasibly performed with an improvised method. After giving the specific supplemented data (the names of the personnel, the telephone numbers, places of storage material etc.), the suggested documentation is usable for the object in practice. The documentation can be also easily adapted to other similar public facilities.

The submitted diploma thesis deals with one of the special methods of the taking of evidence in criminal proceedings known as human recognition or line up. This method is specified in the current legal regulation of section 104b, Act No. 141/1961 Coll., Criminal Procedure Code. Particular attention is paid to the general definition of human recognition "in natura". However, some less common ways of execution of this method are also mentioned, such as blank line up occurring in some foreign jurisdictions (especially in Poland). Further attention is then focused on possible significant defects during the process of recognition with its legal consequences. The whole issue is even more complicated when we take into account that recognition as a criminal method is essentially unrepeatable. The thesis analyses foreign researches carried out in some countries, especially in the United States of America. Attention is then focused also on legal regulation of line-up (parade) in England and Wales, because these countries use one of the most modern methods in the world, such as video parade or CCTV. The question of the obligation to passively pass the recognition is also mentioned. Legislation does not deal with many of important questions and details so it's necessary to build on case law and opinions of criminal law...

in English - The Employment of Persons with Disabilities in the Czech Republic The topic of the thesis is the matter of employment of persons with disabilities in the Czech Republic. I selected this topic based on both my own work experience in this area, especially trainings for disabled persons, as well as provision of advice to persons with disabilities and insight gained during the above- mentioned activities as well as my efforts to deepen the related knowledge in the area. Based on the activities in this field of law I learned about problematic aspects, problematic and old legislation, frauds in the area of substitute performance and secondary problems related to employment of persons with disabilities, especially in the area of numerous changes in the area of cards for special benefits or compensatory aids. The more problems I knew about, the more I was convinced that I wanted to deal with them in my scientific work. Another reason was that within the primary research I learned that no professional publication was published in past five years. So, I would be pleased if this thesis contributed to development of labour law and social security law. The thesis is composed of eight parts. The first part deals with the definition of the concepts "person with disabilities", "disability", and other...

1 Abstract Issues of Criminal Liability of Legal Entities The aim of the thesis is to analyse and evaluate the current legal regulation of criminal liability of legal entities regarding the most problematic institutions of law contained in the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Proceedings against Them, which came into effect on 1 January 2012. The subject of the thesis is current and still developing, based on the increasing amount of convicted legal entities. The regulation is affected by numerous amendments. Despite the lawmaker's effort, the act contains many problematic provisions criticized by experts. Therefore, new amendments can be expected in the near future. The thesis is composed of five chapters. Chapter One deals with the general issues regarding the criminal liability of legal entities, its progress in the Czech Republic, the process of passing the Act on Criminal Liability of Legal Entities and the arguments in favour of and against the enactment of the regulation. Chapter Two focuses on the substantive criminal law incorporated in the Act on Criminal Liability of Legal Entities and examines institutions of law contained in the aforementioned act, mainly its problematic parts. Chapter Three concentrates on sanctioning of legal entities, because the Act on...

1 Abstract Fingerprinting - Past, Present and Future The objective of the presented diploma thesis is to provide a comprehensive overview of findings in fingerprints area. Fingerprinting is a unique method enabling quick, inexpensive and reliable personal identification. To provide a comprehensive understanding of the presented issue, fingerprint reputation as ever-changing and continuously developing method is put into contrast with its contradictions and current problems. The first part of the thesis describes roots and genesis of the method from its beginnings in ancient realms up to date. The process of shaping of the knowledge in the field of fingerprints into a science is presented through the works of the most prominent fingerprints personalities. Despite the difficult beginnings, fingerprints finally reached the position of trustworthy and respectful area of forensic science. Due to that; the historical part follows the journey of fingerprints evidence into the police investigation and court rooms. Final point brings an attention to the establishment of fingerprinting in Czech criminal investigation. The main part of the thesis is dedicated to the practical aspect of fingerprints expertise. To provide a deep level of understanding, particular role of fingerprints in criminal investigations and its...