A sight disadvantaged person is an individual whose sight impairment influences in a way the performance of daily activities and cannot by sufficiently solved using common optical correction. The typhlopedia / the ofthalmopedia is a special education branch focused of education, trainig and development of sight disadvanced persons. The general awareness on typhlopedia and the right approach towards the sight disadvantaged persons was investigated and the current attitude of the general public towards to sight disadvantaged persons was mapped. Tha inquiry method (data collection technique using questionnaire/ questionnaire method) was used. The research was carried out in a common Czech city (České budějovice). Generally, two hypothesis were postulated. The first hypothesis was defined as the public awareness on typhlopedia and the right approach towards the sight disadvantaged persons being average (to insufficient). The other hypothesis was that the public attitude towards the sight disadvantaged persons is positive. Finally, the both hypothesis were conformed.

Thesis analyzes the possibility of conversion legal business form of a natural person to a limited liability company, stating the essential facts in terms of legal, accounting and tax. The analysis is applied in the practical part on the example of natural person Miroslav Cihelka, thesis evaluates and suggests the most appropriate solution for that company. In addition, the financial analysis assesses the current economic results of company Miroslav Cihelka.

Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.

This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.

This thesis is dedicated to issues of criminal liability of legal entities. Act no. 418/2011 Sb., Act on Criminal Liability of Legal Persons and Proceedings Against Them (hereinafter as "the Act") came into force on January 1th , 2012. Adopting appropriate legislation Czech Republic not only met its international commitments, but also reacted to the fact that legal entities are becoming an instrument for committing serious types and forms of crime. The aim of this thesis is the analysis of the terms of criminal responsibility of the legal entities in context, taking into account strengths and weaknesses of the effective legal regulation. Studying the general issues of the offense responsibility of legal entities is the precondition for submitting integrated analyses of this specific section of the Act. This thesis is divided into three parts, which are formed by chapters, its sections and subsections. The first part is dedicated to the theoretical issues of criminal responsibility of legal entities among which are the conceptions of the offence responsibility of legal entities and arguments for and against introduction of criminal responsibility of legal entities. The second part of the thesis follows up the course to adoption of the Act, focuses on the object of the new statutory regulation, and on its...

Comparison of the social protection of persons with disabilities in the Czech Republic and in France This thesis deals with the social protection of the persons with disabilities in Czech and French legal order. The main aim of this thesis is to analyse both these systems and then propose certain changes which could enrich Czech legal order in this field. The thesis is devided into five chapters. The first chapter defines basic concepts - social protection and individual with health disabality. The second chapter concentrates on the historical development of the protection of disabled persons in international and European law and provides an overview of the most important international and European sources. In the third and fourth part, I describe in detail the Czech and French legislation. In both cases, at first I focused on the state institutions and the private subjects supporting disabled people. Furthermore, both chapters illustrate the protection of persons with disabilities in social security law and then position of disabled persons in the employment relationship, especially the acces to employment, the prohibition of their discrimination and the special rights and obligations of their employers. Finally, the last chapter compares the Czech and French legislation. The conclusion is the...

The classification of the Meditations of Marcus Aurelius as a spiritual exercise by Pierre Hadot has been widely accepted and exerts a strong influence on any interpretation of the text. However, such genre categorization is by itself an interpretative choice excluding other possible readings. The present thesis offers a new reading of the Meditations based on Gilles Deleuze's interpretation of stoicism and on his philosophy of event. This reading avoids any genre classification and focuses instead on the text itself by analyzing the changes of linguistic person. The Deleuzian interpretation of linguistic person and his concept of event allow for explanation of this particular feature of the Meditations and thus for addressing the problem of person and individual in stoic philosophy. Furthermore, the Deleuzian framework makes it possible to explore significant, but up to now marginalized themes recurring in the text that are directly linked to the problem of individuation - non-tragic theatre and death.

Legal regime of a group company after recodification of private law in the CR This master thesis is devoted to the group of companies law in a broader sense of the business groups, including the terms influential entity and influence, after the recodification of private law in the Czech Republic. The thesis is composed of seven chapters. Chapter one briefly characterizes the term group of companies law, its two main models of regulation - the German and French approach, including the Rozenblum concept and a comparison of these two models. Subsequently, it presents the European regulation of the group of companies, along with its development and impact on the legal systems of the member states of the European Union. Lastly, a legal basis of the new legislation in the Business Corporations Act is considered. Chapter two describes certain legal terms of the Business Corporations Act, in terms of acting in concert and majority member. Chapter three defines the term and the characters of the group of companies in the sense of the business groups, and it also points to the reasons why the grouping occurs. Chapter four explores the essential elements of influential entity and influence as an institute that is applied within the particular types of the group of companies. In connection with the term...

Resume Criminal liability of legal entities is relatively new institute in continental legal culture and the Czech republic was one of the last countries in Europe that accepted this concept. In addition, this concept was introduced not by the conviction of its necessity, but for reasons of international policy. Criminal liability of legal entities, however, was introduced to Czech law by Act no. 418/2011 Sb., on Criminal Liability of Legal Entities and their Prosecution. Therefore it is necessary to deal with this issue. The aim of this thesis is to make a comprehensive analysis of the Act on Criminal Liability of Legal Entities and their Prosecution, to analyze its most important provisions, as well as to define the provisions which are considered problematic, together with proposals for amendments and further innovation of current legislation. The first chapter defines the concept of legal entity that the Act on Criminal Liability of Legal Entities and their Prosecution doesn't define itself. The second chapter contains a summary of the events that led to the adoption of the Act, further consideration about the models of liability of legal entities and mentions the main arguments for and against adopting the Act. The third chapter provides an analysis of the Act, its structure and defines new principles...

Title: The effect of box (parabox) on respiratory functions in wheelchair dependent. Aim of thesis: The main objective of this thesis is to present a new kind of sport, a qualitative pilot case study exploring the impact of boxing on respiratory functions in people dependent on wheelchairs. Next prepare a proper research methodology and finally make independent measurements including subjective feeling records of participants. The thesis is divided into two parts. In the first theoretical part, I tried to find out the latest information based on studies and research on the topic. Unfortunately, in the available literature the problem of people in wheelchairs has not yet been completely summarize and a significant number of publications relate exclusively to people with spinal cord lesions. In the second part of my thesis I include the aforementioned research monitories the chase in respiratory function, also depending on the subjective feelings of participants and their overall life valuation. Methodology: The research group consists of 3 participants - men fully attached to wheelchairs, training box once-twice a week. To fulfil the purpose of the research I used both clinical (spirometric measurements) and questionnaire (SQUALA) methods. Data was collected over a period of 2.5 months in the fall...