The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.

(in English): The topic of the diploma thesis is the needs of people who informally take care of their close autism spectrum disorders. The aim of the work is to find out whether informal carers are systematically disadvantaged, whether the current system of help and support for these people is sufficient, accessible and clear and what would work differently from the point of view of these people to continue caring for their loved ones in the natural environment. The work defines the basic concepts, describes the specific care of people with autism spectrum disorders. It also presents available services and support for these informal carers and performs at some systemic disadvantage of these people. The practical part of the work contains a quality survey with informally caring people. This survey can show the specific needs of these people, how to change these personal orientations in the system of services and support, what from their point of view it would be good to do differently, what would help them situation, from the beginning of caring for a loved one with autism spectrum disorders. All this focuses on informally caring people from the Central Bohemian Region and Prague.

The diploma thesis focuses on decision-making process during choosing the form of business. It finds and describes the criteria that should be considered in this selection. These criteria compares and evaluates on a model situation in relation to the five chosen variants. The thesis contains suggestions of precedures leading to the choosing the suitable form of business, characterizes their advantages and disadvantages and presents situations in which the procedure is convenient to use.

The final thesis Centrum volnočasových aktivit is elaborated in a form of bulding plan containing all units by valid regulations. The designed object is placed on the plots number 1970 and 1980/1 in the cadastral area Zábřeh. The main bulding is conceived as the four floor building wiht the partial besement. The building is a brick of a comprehensive system based on the underlying belts. The roof is designed flat. This building is suitable for leisure activities, there are classrooms and space to relax in the café. On the top floor there are two separate apartments for the owners of the building. Built up area is 561 m2., Area 7896 m2 plots.

Artificial intelligence as a challenge to private law Abstract The subject of this master thesis is private law and artificial intelligence. The main goal of this thesis is the analysis of private law aspects of artificial intelligence and the evaluation of current laws regarding this technology. Therefore, the thesis mainly deals with the legal status of artificial intelligence within the current law and the possible granting of the status of an electronic person. It also deals with the issue of appropriate regulation of artificial intelligence in the future. The first part of the thesis is focused primarily on the concept of artificial intelligence, its importance for society and law and its risks. The primary goal of this chapter is to acquaint the reader with the functioning of artificial intelligence as a technology, while considering its differences from other technologies, especially its autonomy. The second part of the thesis is then focused on a critical analysis of artificial intelligence in terms of current law, according to which artificial intelligence can be considered a thing in the legal sense, a product or an author's work. Part of this chapter is also focused on the issue of protection of works or inventions created by artificial intelligence and on the considerations of artificial...

Criminal liability of health-care providers Abstract This diploma thesis focuses on the criminal liability of the health-care providers. Its main objective is to provide a comprehensive overview of the fundamental issues, such as who can be a provider, what is the definition of healthcare services and what are the possible conditions of criminal liability. Another aim is to provide an overview of selected offenses that can be committed in connection with providing healthcare services and summary of the relevant legislation in the United Kingdom of Great Britain and Northern Ireland and in the Federal Republic of Germany. In this thesis, I mostly use the methods of description, analysis and comparison. The thesis is divided into six chapters, which follow a logical order. The first chapter explains the key concepts. Specifically, it is the definition of healthcare services, facilities and providers, lege artis procedure, informed consent and criminal liability. The second chapter focus on the criminal liability of natural persons, on the definition of a criminal offence and also the relevant circumstances excluding liability from the provision of healthcare point of view. The third chapter deals with the criminal liability of legal persons and their possible exculpation. The fourth chapter analyses selected...

This thesis deals with a problem of choosing an appropriate form of business. Tax burden of a self-employed person is analysed, as well as of a partner of a limited liability company. The tax burden is primarily examined from a perspective of contributions to the social and health insurance at different levels of the tax base. In case of a limited liability company, several variants of remuneration for a business partner are reviewed. Furthermore, this paper contains a comparison of a development of the overall tax burden in the period between 2014 and 2017. Finally, influence of a business form on the retirement pension is investigated. In the end of this paper, specific recommendations on choosing the most suitable form of business based on the given tax bases, the total income tax burden and the future retirement pension for virtual entrepreneurs are stated.

Diploma thesis "Protective options against domestic violence" deals with one of the serious problems of the current populations, which is domestic violence. The work is focused on one slice of the problem, namely to address the protection of victims of domestic violence. In this work are described and analyzed the possibility that victims of domestic violence can use to protect themselves. There are also mentioned institutions, which provide protection to victims. The options of protection of the victims of domestic violence were compared with each other and then with the means of protection in neighboring states. The comparison showed that the most effective mean of protection against domestic violence in the Czech Republic is expulsion and that in the Czech Republic, the institute used much less frequently than in neighboring states. The paper also verified the hypothesis that there are links between the numbers of cases of domestic violence, unemployment figures and the number of violent crimes. Comparison showed that these phenomena are closely related. Finally, the proposal was stated to be better protection of victims of domestic violence, namely strengthening the authority of victims of domestic violence in divorce cases.

The dissertation look into the question what social firm has a impact on the social integration of people with mental diseases. It is divided into theoretical part, profiles of surveyed organizations and practical part. In theoretical parts are offered definitions of the various authors about social integration, social firms, persons with mental illness. Definition of approaching the issue. There are also published theories, which were subsequently verified in the empirical work. Brief profiles of organizations includes two social firms and one sheltered workshop. In empirical part was a qualitative research aimed at answering research questions. They were directed to full the objectives of the work. The main method in this case were semi-structured interviews. Work leads to knowledge, some of which support the theoretical ssumptions about the importance of social integration firm. However, some theoretical knowledge about the importance of social integration, were not confirmed by the results of empirical research. Key words Social integration Social Economy Social firm A person with mental diseases

This diploma thesis deals with the tax burden on the income of individuals for the years 2015-2018. The thesis focuses primarily on the tax burden of individual who is an employee, a self-employed and a partner of a limited liability company. The diploma thesis also compares the impacts of the social insurance paid by the different types of taxpayer on the future old age pension.