Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.

The diploma thesis discusses the relationship between humanism and hedonism. However, its main objective is not to explain the terms in their summarized historical relatedness but to point out their internal coherence. The fundamental issue the thesis deals with is the fact that sentient beings suffer from sorrow. Enumerating the reasons why it is important to search for a solution would be a waste of our reader's time. It is necessary to understand that we don't expect empirical science to solve the problem since - despite the enthusiasm significant for this modern period - has not introduced any relief from sorrow. Here comes the opportunity for philosophy and, eventually, ethics. In its first part the thesis maps out the context of humanism and hedonism, studies their apparent as well as hidden nature, and lays the conceivable foundations of humanistic hedonism. The following section suggests a set of particular steps. Adhering to these instructions makes it possible to experience delight and to eliminate sorrow.

The thesis deals with employing visually impaired people and support for their employability in the labour market. The purpose of the work is to explain the issues connected with the employment, its possibilities and ways of support in this area aimed at visually impaired people. The empirical part is based on the assessment of conditions of participation of visually impaired people in retraining courses organised by Dědina Residential Physiotherapy and Retraining Centre for Visually Impaired People. Its verification was performed using the following methods: analysis of the specialist literature, interviews, analysis of the interviews, observation and interviews with the specialist staff. The research showed that retraining courses organised by Dědina Residential Physiotherapy and Retraining Centre for Visually Impaired People are an important means of support for employment of visually impaired people from all over the country. The established facts show that retraining of any specialisation is necessary in order to enable the target group to find a suitable job. The aim of this work was to establish the objective and subjective benefits for the individual participants of a retraining course for Blind and Visually Impaired Masseurs and to point out that free labour market is not sufficiently...

This Diploma Thesis with a title "Future parents' way to foster care with a focus on adoption" has got two main parts. The theoretical part presents a basic approach on the issue of substitute care - family one as well as institutional one. It emphasizes its risks and also its advantages. One of the chapters describes the complete process of adoption, all steps, which applicants must get through and it emphasizes pitfalls of each step. The practical part is based on the theoretical part and it is in a form of an experimental probe. In the practical part there are presented the results of data analysis, which goes from semi-structured interviews with adoption applicants. The Thesis presents a complete overview of the issue of adoption and it also introduces not much discussed topic of direct adoption in the Czech Republic. Key words: Substitute Care, Foster Care, Forms of Foster Care, Institutional Care, Adoption, Direct Adoption, Parents' Approval to Adoption, "Legally Free" Child, Adoption Applicant

The diploma thesis follow up the possibilities of social work with survivor of domestic violence having mental illness. The theoretical part summarizes the current form of social work with the target group of clients by survivor of domestic violence and the target group of clients with mental illness. In the practical part is described the investigation of this issue, analyzed interviews with social workers and proposal of work methodology. In the final discussion, the results of the survey and the success of the proposed methodology are controversial.

Liability of members of governing bodies of juristic persons Mgr. Lucie Novotná Krtoušová Abstract The aim of the presented doctoral thesis entitled "Theoretical Concept of Liability of Members of the Governing Bodies of Juristic Persons" is to determine what requirements can be placed on natural persons who act as members of the governing bodies of juristic persons, and to specify the substance of due managerial care as a legal basis for potential liability. The Civil Code lays down the duty of a governing body member to act with due managerial care in the discharge of his/her office in its general part; the relevant provisions thus apply to members of the governing bodies of all juristic persons under both private and public law, provided that this is compatible with their legal nature. Compliance with the duty of due managerial care - in cases where the governing body members act as representatives of the juristic person - is the decisive criterion for determining whether or not they will be liable to the juristic person for any damage caused in the discharge of their office. However, it is questionable whether this is a case of fault-based liability for breach of a legal duty or strict liability for breach of a contractual obligation. The question of whether we will conceive liability of members of...

Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.

The thesis analyzes and compares the approaches of two authors dealing with phenomena in contemporary society. It focuses mainly on issues of lifestyle and values. The thesis asks questions related to socialization and individualization of society. The thesis is divided into four parts. The first part is about definition of the basic terms (postmodernism, lifestyle, values). The second part is devoted to the concept of Gilles Lipovetsky. The third part focuses on the concept of Michel Maffesoli. In the fourth section, there is a comparison of these two concepts, where we are primarily focused on tracing argumentation clashes and controversies. In the final part, there is the presentation of the main questions and ideas, that come out on the basis of this comparison.

The present thesis paper deals - on theoretical level - with the importance and the gradual evolution of dialogicality of man within the context of criminal justice. In Western European cultural environment the image of man as dialogical being has been inspired by the Judeo-Christian tradition, approaching "the man in relationship" as an unlimited and transcendental form of being. In practical terms, a relationship has been perceived as the fundamental precondition in the process of restoration of a man and as an opportunity to re-approach the original absolute form of humanity, which is in harmony with God´s intention. The culturally accepted dialogical image of man has been reflected in shaping the specific form of systems and institutions created by man, including also the system of criminal law and justice, the main objective of which is enforcing justice. In the spirit of that cultural tradition, emphasis is currently laid on protection of and respect for dignity and individual rights and freedoms of man, and, thus, personal participation of the criminal conflict parties in the process of justice is required. Hence, in the persons of the offender and the victim, justice is rather becoming "the justice of dialogue and negotiation" within restorative justice, and it is so within the limits of law so as the participants´ individual needs and interests can be taken care of and obligations resulting from the conflict can be secured, to the maximum possible extent.

This diploma thesis focuses on the care for persons with AD and the limits of care for these persons in a regular program facility. For several years already, the life expectancy has been increasing. However, this relates to the fact of increasing number of people suffering from diseases connected especially with the end of one's life, AD being no exception. This diploma thesis consists of theoretical and empirical parts. The aim of the theoretical part was to study and then analyse professional literature related to the topic. The theoretical part of the thesis is divided in three chapters. The main aim of the thesis was to find out, whether regular program facilities are capable of taking care of a client with dementia. Partial aims were to discover in which areas the employees of the regular program facility feel the strain while taking care of a person with dementia and how this client is perceived by other clients. While collecting data for the empirical part of the thesis, qualitative survey, inquiry and semi-structured interview were used as the methods of choice. The prepared questions were divided in five groups, making a total of 32. Through the survey I've found the regular program facilities able to take care of clients with AD. Since living together of clients with and without AD is possible, although problematic, it burdens the caring personnel, who see the most common problem in the regular program facility in a lack of time for clients, for taking care of them and communicating with them, and also in a small number of staff compared to the number of clients. According to my survey, the employees of a regular program facility mostly perceive situations connected with changing behaviour of clients with AD as stressful. This includes wandering of clients, their aggressiveness, the need of a different daily regime of a client with AD (sleep, diet) and complains on the behaviour of clients with AD from those without the disease. The employees are also under stress from the communication with clients with AD. I've also learned that clients without AD, according to the caring staff, perceive the clients with AD as problematic, they know that those receive more attention from the personnel and some clients with AD disturb other clients. However, living together of both groups is possible. I suppose that the number of patients with AD plays a part here, while it's not high in a regular program facility, and therefore clients with AD don't disrupt business as usual in the facility. From the empirical part of the thesis, following hypothesis can be made: The regular program facilities will take care of the clients with AD better, when the number of caring staff increases. The suggested hypothesis needs to be verified through a higher number of respondents. I assume that this thesis can serve as a source of information to both lay public and experts in the field of care for persons suffering from AD.