The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.

The diploma thesis deals with assessing the synergistic effects of the selected consolidated entity. The analytical part consists of a valuation of the current economical situation in the particular consolidated entity. The thesis determines appropriate indicators of evaluating the synergic effect. The results of these indicators demonstrate the existence of synergy.

This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.

Qualified persons in the field of occupational risks Abstract Qualified persons in the field of occupational risks are persons dealing with different levels of risk, different extent and type of risks. In this set is not only the person for health and safety, but there are other qualified persons as well. For example, a qualified person who provides and performs the ccupational health services, a qualified person for fire protection, a construction safety coordinator, as well as an inspection technician of dedicated technical equipment, etc. A key qualified person in occupational risk and health and safety prevention is a person who assist employers in occupational risk prevention by managing risk identification, providing risk assesments, identification of source and risks causes and incidents. This person takes care about risk factors on worplaces such as microclima, chemical and biological hazards, noise, ergonomy and many others risks and continuosly advises employers of identificated risk on workplaces. He leads as a expert in health and safety, but not responsible, for applying right and effective principles of work safety and accident prevention and provide high qualified consultating job for employers. As well as is need to be noticed that employers has a legal obligation to have minimum one these...

UNIVERZITA KARLOVA V PRAZE HUSITSKÁ TEOLOGICKÁ FAKULTA Recepce Rudolfa Christopha Euckena v díle Karla Statečného Reception Rudolf Christoph Eucken in the work of Karel Statečný Diplomová práce doc. ThDr. Jiří Vogel, Th.D. Bc. Marie Jandásková Praha 2016 Děkuji vedoucímu práce docentu ThDr. Jiřímu Vogelovi, Th.D. za milý, věcný a povzbudivý přístup. Taktéž děkuji všem blízkým za trpělivost, podporu a neztrácení nadhledu. Prohlašuji, že jsem vypracovala práci samostatně, všechny použité prameny a literatura byly řádně citovány. Práci jsem nepoužila k získání žádného jiného, ani stejného titulu. V Praze, dne Marie Jandásková ANOTACE Práce představuje v České republice málo známého německého filosofa Rudolfa Christopha Euckena. Kučera je přesvědčen, že jeho práce inspirovala v první generaci církve československé husitské teologa Karla Statečného, jako příklad inspirace uvádí Kučera prvky blízké personalismu. Práce pracuje s tímto předpokladem a hledá další souvislosti mezi dílem německého filosofa a českého teologa. KLÍČOVÁ SLOVA Eucken, Statečný, život, smysl, hodnota, dějiny, pozitivismus, moderní život, osoba, personalismus, sociální hnutí, socialismus, individualismus, etika, morální teologie, náboženství, filosofie ANNOTATION The work represents the Czech Republic in the littleknown German philosopher...

My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.

Approximately every tenth citizen in the Czech Republic suffers from a disability. Persons with disabilities form a vulnerable group in the labour market, which is caused mainly by a lower level of their education. Therefore, it is important that legislation protects the disabled persons and encourages employers to their employment. Employing of disabled people is in the interest of entire society and also has an integrative dimension. The main objective of this thesis is to assess comprehensively the legal regulation of the employment of persons with disabilities in the Czech Republic, to reflect recent amendments to applicable legislation and simultaneously to verify the premise that these regulations are satisfactory and feasible in practice. The thesis consists of four parts. The first part focuses on the basic definitions and states in which aspects some similar terms are identical or different. Special attention is paid to the definition of a "disabled person" in all its major forms. The second part deals with international and European regulation, by which the Czech Republic is bound and with which the national legislation must be in accordance. The chapter focuses on a wide range of legal documents that give direction to Czech legislation and grant certain rights to disabled persons. The...

Criminal proceedings against law entities Summary The Act no. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them came into force on 1st January 2012. Up until that point the legal entities could not have been prosecuted for crimes, because we had only personal liability in our country. The purpose of this diploma thesis is to research the procedural part of Act no. 418/2011 Coll., the criminal liability of legal entities and proceedings against them in more detailed way, especially discuss the specific differences in criminal procedure against legal entities, which differ from the general provisions in criminal procedure against natural persons. These specific differences contain provisions of provisional and protective measures, acts of legal entities, defense of legal entities and specific executions of punishments, which can be inflicted only to legal entities. This thesis mentions legal acts of international law, legal acts of European Union law and legal acts of national law. Moreover, the thesis contains references to articles and publications by notorious Czech criminal law experts, who research the problematics of the criminal responsibility of legal entities. This thesis includes some important judicial decisions, which were issued and are related to criminal...

Private juridical persons as persons having duties under the Act on Contract Register Abstract The aim of this thesis is to provide a comprehensive analysis of the rights and obligations arising from Act No. 340/2015 Coll., on the Contract Register, for private juridical persons, focusing mainly on the interpretative problematic provisions of the Act on the Contract Register which are applicable to private juridical persons. The thesis is also focused on provisions that are not yet sufficiently interpreted by any reference literature or by the case law but are absolutely crucial in terms of their impact on rights and obligations of private juridical persons. This thesis is divided into eight chapters. The main topics of the thesis are the possibilities and conditions of application of selected exceptions from the publication obligation, the information not published in the respective contracts and the consequences of not publishing a contract subject to publication in the contract register, including ways to solve situations caused by cancellation of the contract from the beginning. The first chapter is due to the compactness of the thesis devoted to brief analysis of the characteristics of the mandatory published documents in the contract register, including the mandatory forms of the documents, with...

My thesis work deals with working with the family of a social services client. Social services can be defined as a set of activities to provide assistance to persons in unfavourable social situations. The main purpose of social services is to preserve human dignity and to encourage the given persons to pursue activities that do not protract or worsen their social situation (in other words, to prevent their social exclusion). People may find themselves in a difficult social situation for various reasons (e.g. because of age or poor health status). The most frequent social services users are seniors and persons with disabilities. With regard to the fact that in the future I would like to work in a job treating the above-mentioned target groups, I focused on them in my thesis. I suppose that mutual cooperation between a family and the staff in the social care providing facility can have a positive affect on the client himself. For this reason, I conceived my thesis in a broader context - a family, a social services user and a social services provider. The thesis is divided into a theoretical and a practical part. The theoretical part describes all the important aspects related to a family, social services and basic characteristics of the Blansko district. In the practical part the target of the thesis was stated. I wanted to learn what problems most families face (not just prior to placing the client to a social services facility, but also in the course of the stay), what their experience with the facility is and whether they are informed about all available social services offered in the area. To compile the thesis quantitative research was applied. I used the method of questioning, the technique of structured interviews with family members of senior home clients and persons with mental disabilities attending a daycare stationary. The thesis could serve as information material on social services not only for families involved in my research, but also for the general public - to provide information about availability of social services for seniors and persons with mental disabilities in the Blansko district in the South Moravian Region.