This thesis is focused on the topic of assignment problems. The theoretical part presents a summary of the most important previously published findings on linear and quadratic assignment problem. The basic formulations of both problems are introduced, as well as the outline of some methods developed for their solution. Finally both problems are illustrated by practical applications that have appeared in the literature. The practical part gives insight into the issue of assignment of transport orders to drivers in a company and proposes a suitable model that speeds up the process of distributing the orders. The transfers conducted by the company start at the airport and terminate in a hotel in the city centre of Prague or vice versa. When proposing order schedules for the drivers, it is necessary to take into account not only the time of the transfers, but additionally the capacity and the category of the vehicle.

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.

Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in these countries. In the last chapter there is comparison between the tax base and the assessment base in each country, and comparison of these two bases between all four countries. At the end of this chapter, there is a proposition of possible changes and suggestions for the Czech Republic, inspired by the tax systems of other described countries. The conclusion is, that there is a convergence of rules for calculating the income tax and social insurance assessment base and the largest differences between these two bases are in the Czech Republic.

Inter-municipal co-operation (IMC) is one of the most challenging forms of co-operation between local authorities. If municipalities need to co-operate, isn't it because they are too small. And if they are too small, why not amalgamate then? IMC is often seen -- and feared -- as a first step towards amalgamation, or a bad compromise after the failure to amalgamate. It shouldn't. Across Europe, the reasons for inter-municipal co-operation vary to a considerable extent. And they are not necessarily linked to the excessive (for some) fragmentation of the municipal chart. Inter-municipal cooperation offers a serious way forward. It is not an easy option; it can be complex and it carries risk. But it has the potential to deliver significant advantages to all municipalities, both large and small.

The subject of my graduation theses is problems of non-profit organizations tax income in Czech Republic. My main goal is description and explication of problems of non-profit organizations tax income which I have been interested in. My component goal is an effort to formulate my own and already existing schemes of resolutions of the problems concerning effectiveness and tax income of non-profit organizations in Czech Republic. Non-profit organizations tax income is very complicated and inconclusive area of tax income.

The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.

In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.

The diploma thesis describes in the first part the process of calculation of corporate income tax basis from the accounting profit and subsequently the calculation of corporate income tax according to the actual valid legislation in Czech republic. In second part the diploma thesis discusses the tax optimalization perfomed by companies which is actually significant problem for lots of states. On the concrete examples are described possible ways of tax optimalization related to both small and middle size enterprises and holding companies operated globally.

The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.

The submitted diploma thesis focuses on the area of criminal liability of legal entities, which is not only the most controversial area, but also represents the very core of the Act on criminal liability of legal entities. The aim of this work is a detailed analysis of the positive legal regulation of imputability of a crime to a legal entity, focusing on confrontation of provisions concerning the possibility of exculpation, especially section 8(5) of Act No. 418/2011 Coll., with the fundamental principles of substantive and procedural criminal law. Introducing the topic, the concept of legal entity is defined, then the arguments for and against the adoption of criminal liability of legal entities are presented, as well as models of criminal liability of legal entities. At the end of the first chapter, the issue of the scope of criminalization is analyzed. The second chapter is devoted to the positive condition of imputability of a crime to a legal entity. This includes not only the very structure of imputability, but also the individual persons whose acts can be imputated to the legal entity. Furthermore, the following chapter focuses on the negative condition of imputability, i.e., the exculpation, or non-imputation of the crime to a legal entity. The provision regulating exculpation is subject...