Diploma thesis is about problems related to employment of disabled people. The aim of a thesis is complex analysis of labour market and possibilities that have people with disabilities when looking for a job. This thesis provides summary of employers rights and obligations, which are linked with employment of people with disabilities. It enumerates barriers to employ these people and it describes special working conditions that exist for people with disabilities. This thesis also contains complex analysis of the legislation and labour market with the focus on Náchod region.

The main aim of this graduation theses is to make the draft of the business plan and evaluation of its feasibility for Květinové studio (The flower shop) Bellis in Havlíčkův Brod. Decision about appropriate legal form of business is also made. Another aim is the comparison of two kinds of legal form (limited liability company and natural person - entrepreneur) for business launching, and making financial plans for them. Then analysis and evaluation, which legal form is more suitable, is worked out. Output of this graduation theses is also an assessment if this business plan that is focused on providing services in flower desing area. Current situation, competition aned legal requirements are taken into consideration and also a chance of this project to survive or succeed.

The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.

The Master's dissertation entitled Limitation of legal capacity for persons with disabilities examines problematics of rights and obligations of clients in protected housing and housing for people with disabilities. The thesis is divided into two parts: theoretical and practical. Basic concepts that are connected to legal capacity are outlined in the theoretical part. These are followed by the rights and obligations of the client and the institute of guardianship. Concepts of mental retardation and its diagnosis and methods of working with people with mental disabilities are outlined as well. The end of the theoretical part of the dissertation deals with the approach to deinstitutionalisation. The method of qualitative research was employed within the research survey. Data were obtained by the method of questioning and technique of semi-structured interviews. The research sample consists of addressing two facilities with constitutional service and two facilities with community service. The main aim of the practical part of the thesis is to compare how people with mental disabilities are limited by legal capacity in housing for people with disabilities and protected housing with appointed guardians. Semi-structured interviews and document studies serve as a help to support this aim. Acquired data...

The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.

This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.

The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.

NÁMĚSTKOVÁ, Petra. Support systém of families with handicap children. Praha: Katedra sociální práce, Universita Karlova, 2015. 70 p. Diploma thesis. This work is devoted to problems of support systems of families with handicap children. The aim of this work is exploring the support systems of families with handicap children in the Czech Republic. (There is possibility to compare the region of Prague and Pardubice.) The theoretical part describes basic characterization of disability, it is intent on families who are take care of children with disability, it describes too social network and it also points out the common problems of the social care for individuals with handicap and possibilities of support goups. In order to achieve the aim of this work, it was necessary to obtain needful data. Therefore, a structured interview was used as one of the techniques of qualitative research. Among those who were interviewed were parents of handicap children. Because there are only twenty families in the research group of this diploma thesis it is not possible to generalize obtained information for all families with handicap children. It is necessary to take this fact into account and to apply all the conclusions only for the explored group which arised at a certain place and time. Based on the results of...

Homelessness is a socio-pathological phenomenon, caused by the inability of an individual to deal with crisis situations and leading to the lost of relationships but also the material environment. As a result of the above, the social exclusion of the individuals gradually becomes unchangeable. Here, Pěnkava (2013) describes the vertical decline within the social stratification, which brings a deep frustration and in a number of cases leads to resignation on the efforts to deal efficiently with the unfavorable situation. The causes of such collapse are multifactorial and hence, in order to solve them there is cooperation on the level of multidisciplinary teams needed. However, numerous issues are currently being solved by social workers only, who in many cases are forced to replace experts in fields such as law, psychology, pedagogy of leisure time, geriatry or medicine. The central theme of the dissertation is dealing with the possibilities and limitations of people without home in old age living in the Capital City of Prague. Considering the factors of age, the diversity in satisfying their needs and the associated risks involved, is this a specific group of people that is, moreover, at immediate risk to their lives and health. As a consequence, the dignity of these people is being hurt not only...

Criminal lability of legal entities Abstract The diploma thesis is focused on criminal lability of legal entities, which was incorporated into Czech law by Act No. 418/2011 Coll, on Criminal Liability of Legal Entities and Proceeding Againts Them (hereinafter "the Act"), which came into effect on 1 January 2012. The phenomenon of criminal liability of legal entities is a controversial topic, because it conflicts with many traditional principles of criminal law in the continental legal culture, which also includes the Czech Republic. Even after eight years since the introduction of criminal liability of legal entities into the Czech legal order, this topic is given constant attention in the field of doctrine and practice. The aim of the diploma thesis is to present a complex issue of the rise and expiry of criminal liability of legal entities in the Czech Republic and to evaluate the practical and theoretical problems that this law institute brings. The diploma thesis is divided into five chapters. The first chapter presents the reasons that led the legislature to introduce criminal liability of legal entities and presents also counter-arguments of opponents that the legislature had to deal with. The circumstances of the legislative process of the adoption of the Act and its subsequent amendments are also...