The goal of this paper is to clarify Martin Buber's concept of guilt. To make the notion of guilt clear we will use mainly Buber's papers 'I and Thou','The Problem of Man','Images of Good and Evil' and the short essay 'Guilt and Guilt Feelings'. During our analysis we will also focus on other important notions of Buber's philosophical system and their possible development. Among other things, it will be the notion of the world, relationship and essential determination.The whole paper is intended to clarify Buber's dispute with psychoterapists, mainly with S. Freud, over the nature of guilt in the essay 'Guilt and Guilt Feelings'.

The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended. Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance. Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed. Finally, possible solutions to the problems identified are proposed and discussed.

The presented diploma thesis is focused on criminal liability of legal entities, an issue which was embedded in the Czech legal law six years ago by Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them. The thesis is divided into four parts. The first part is concerned with the basics of legal entities criminal liability. The author tries to describe the concept of a legal entity in the light of current regulation according to the Act No. 89/2012 Coll., The Civil Code, since the Act on Criminal Liability of Legal Entities and Proceedings against them had been created under the previous Civil Code (Act No. 40/1964 Coll., Civil Code). Furthermore, the author deals with the conditions of legal entities criminal liability as well as the aspects that lead legal entities to commit crimes. The conditions for a criminal offense attribution to a legal entity are mentioned, as well. A subchapter on sanctions which may be imposed on legal entities is included. The regulation of legal entities criminal liability has particularly in recent years undergone several substantial changes. Certain amendments are examined in the second part of the thesis. The author discusses especially the extension of criminal offenses list which may be committed by a legal entity as well as the issue...

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59 ENGLISH ABSTRACT The purpose of this thesis is an interpretation of English trust law, including historical context and comparative application of the acquired knowledge on the Czech legal institute of "svěřenský fond". A critical assessment of the legal regulations governing "svěřenský fond" is followed by theoretical consideration of its legal nature. The work, except the introduction and conclusion, is divided into four main chapters, with the first chapter dealing with the historical roots of the trust. The reader will become familiar with the Roman fideicomissum, the English legal institute called "use" and its influence on the emergence of the law of equity. She will also learn how use turned into trust and what the economic reasons for such a change were. The second part defines the English trust, describes it and clarifies the three main conditions for its creation under applicable law - the three certainties. Further, it will explain who the settlor, trustee and beneficiary are, along with their rights and obligations. It also focuses on the three main types of trusts. Express trusts, created by an act of the settlor and the resulting and constructive trusts, which are created by decision of the courts. The third chapter concerns itself with the "svěřenský fond", as stipulated by the Czech Civil...