This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.

The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differences in the both legislations.

Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.

The Act on criminal liability of legal entities and proceedings against them became effective on 1 January 2012. Although it is a highly controversial law disrupting the established criminal law principles, the Czech Republic was one of the few European Union member states whose laws did not embed criminal liability of legal entities in its laws. An effort concerning solving this problem appeared as far back as 2004, the Chamber of Deputies, however, rejected the original bill. Perhaps due to the international pressure or due to the increase in crimes committed by legal entities, in 2011, the second bill was already approved. This thesis deals with the arguments and process of discourse, from which emerged the valid enactment, as well as an explanation of some of the principal provisions of the Act and also the international scheme of criminal liability of legal entities. It is difficult to anticipate the specific impact of the Act due to its short effect and therefore the thesis on criminal liability of legal entities is more of a theoretical than practical.

The tourism is an inherent part of humans life because the desire to travel and experience has become a part of current life style. But also the tourism represents the need of self-realization that everybody without any difference wants to satisfy. Therefore it is important to enable as large spectrum of people (healthy as well as disabled) as possible to travel. The main goal of the dissertation thesis is to analyse specific Leeds of disabled people within their participation in tourism activities. The partial goal is to describe the accessible tourism issues, recommend mesures in the field of accomodation and catering facilities and transport services that would lead to the satisfaction of disabled people needs and last but not least to point to an importance of observing the rules when treating disabled people. The dissertation thesis is devided into eight chapters that solve issues of making tourism accessible to disabled people. The part of the thesis is dedicated to the principles of providing informations about accessibility and particular attention is payed to specific needs of disabled people in case of using accomodatin and catering facilities and means of transport. Results of the questionnaire surfy are summarized in conclusion of the thesis.

DEUSOVA, Vendula. Psychosocial issues of people after stroke and their close persons. Prague 2021. Diploma thesis. Charles University Prague. Hussite theological faculty. Department of psychosocial sciences and ethics. Head of work Dr. Jirina Ondrusova, Ph.D. The theme of this thesis is psychosocial issues of people after stroke and close persons, who takes care about them. Theoretical part deals with the characteristics of strokes, risk factors, prevention, symptoms and treatment of ict. It also deals about the consequences rehabilitation of patients after stroke. The thought of how ictus affects and change existing behavior of person, who was affected, but also how affected close persons. Also describes options of formal support, social services, contributions and organizations, which helps to people after CMP. Theoretical chapters are added research part focused on quality in the form of semi-structured interviews with three people after CMP and three people which are close to them, and who takes care about them after ictus, or still they care about them. The aim of this diploma thesis is describe stroke as disease with serious consequences and summarize options formal support and help for people after ict and their close persons, and through research investigation map changes, which may occur...

The subject of this project is a new building of art school in the administrative area Brno – Královo Pole. It is a stand-alone building with two above-ground floors. The building is made of brick from (lime-sand blocks). The ceiling above the 1st floor is made of reinforced concrete, the ceiling above 2nd floor is made of pre-stressed reinforced concrete roof panels of spiroll type. The roofs are designed as a flat surcharge. The walls are double-layered, contact-insulated with fiber-cement cladding. The object is designed according to Feng Shui and as barrier-free for people with reduced mobility and orientation.

The diploma thesis focuses on the specification of suitability of legal entities to invest in securities "Exchange Traded Funds" in the current conditions of the Czech Republic. The results of the thesis serve to present alternative, modern ways to invest surplus money and get a new yield. Conclusions can be used by senior management of designated legal entities.

The thesis contains a barrier-free apartment building with a rehabilitation center in the administrative area Brno - Židenice. There are two separate buildings. The building block of flats (SO01) has two above, one underground floor and consists of a total of 11 residential units, garages and also has available for residents of social service. The building is constructed of structural system of ceramic blocks (Porotherm), except basement, which has walls and columns of reinforced concrete. The ceilings are from reinforced concrete and the roof is designed as a flat surcharge. The second object (SO02) is a single-storey and is also built from the system ceramic block with reinforced concrete ceilings and flat roof vegetation. The whole complex is insulated contact system. Both buildings are designed as a barrier-free, which is an ideal place to stay for the disabled, who can easily use the services of a rehabilitation center.

Master’s thesis deal with proposal of suitable insurance portfolio for chosen self-employed individual. It contains risk analysis and proposal of an insurance portfolio, that is designed to help the self-employed individual tolerate the most serious risks to activities through commercial insurance.