This diploma thesis deals with theme of sexual assistance to people with disabilities. Its aim how social workers and social service workers looks at sexuality their clients and use of sexual assistance within residential social services. The research was based on semi-structed interviews. Obtained data are dividet into four categories - access to client sexuality, the way of meeting clients sexual needs, viewing at sexual assistance service, the way organizations participate in providing sexual assistance. The research results show that in most of organizations sexuality belongs among the areas of work with their clients. Some organizations perceived certain obstacles that prevent them from effectively opening or developing the topic of sexuality. In differece experience of organizations that work with sexuality in the form intimate assistance bring positive results and have good assumption for the introduction of active sexual assistance. Key words: people with disabilities, sexuality, sexual assistance, helping profession.

ISSUES OF TRANSFER PRICING Transfer pricing has been often-discussed topic in recent years which is unlikely to change in the upcoming years. Given the great importance of transfer pricing in international tax planning, as well as in so called aggressive tax planning, it is a priority for states to set transfer pricing rules based on the arm's length principle in such a way that untaxed profits are not transferred from the jurisdictions where it was generated. Although this is a tax issue concerning the direct taxation, it shall be regulated at least in a coordinated manner by most countries in the world, as the international overlap is the greatest danger to state treasuries. From the perspective of taxpayers, it is often very difficult to meet all obligations regarding the setting of transfer pricing pursuant the arm's length principle, but it can be pointed out that a sufficiently clearly specified rules may be in favor of the taxpayers, because unjustified price manipulation between the related parties may cause some distortion of the functioning of the market. The main purpose of this thesis is to provide a comprehensive overview of transfer pricing issues from the perspective of Czech legislation, especially the Income Tax Act and instructions issued by the Ministry of Finance and the...

The thesis deals with remunerations of the limited partners of limited liability companies and the influence of this action on both the current and the future income of the limited partner. For each type of remuneration, with regard to different levels of incomes, a current levy is observed. The influence on the future incomes is determined by the level of the old age pension which is acquired by the limited partner-depending on the chosen the remuneration type-from the state budget. The outcomes are gained from model examples which are supposed to serve as an overview of all the possibilities of remuneration, including their combinations. The results deal with the impacts of every type of remuneration on the state budget as well. A part of the thesis is focused on a comparison of incomes of the limited partners and incomes of self-employed people. The differences are seen from both the level of taxation and the amount of the old age pension point of view and are aimed at social insurance. The impact on the state budget is added as well.

1 The concept of carpooling, its development and recent comprehension in judicial practice Abstract This thesis focuses on the concept of carpooling, its development and understanding of this concept in commonly spoken and legal language, including the current view of the Czech and European courts. A significant part of the work addresses the legal classification of carpooling. The first part describes the development of carpooling from its inception to the present. In the recent years, carpooling was often associated with the development of modern technology which caused confusion about the exact content of the concept of carpooling. In the second part I analyse carpooling from a linguistic viewpoint, both in terms of commonly used language and from a legal point of view. This also answers the question of whether the content of the concept "carpooling" has possibly changed over time. The third chapter looks at the relationship between carpooling and commercial activity. I try to find out whether any form of carpooling may also have commercial features. I also aim to establish whether there is a certain limit to when an activity can still be considered as carpooling. The fourth chapter discusses the most important case laws in the Czech and European context which deal with the solution of unfair competitive...

This thesis deals with the guarantee of ethics and human rights on the website of homes for people with disabilities. The theoretical part explains basic concepts such as: strategic documents in support of ethics and human rights, human rights, the importance of human rights in social services, ethical theory, professional ethics, values, value systems, and standards of quality in social services. The practical part is devoted to the analysis of documents to determine the extent of guarantee of human rights and ethical principles. Documents in this case are the websites of homes for people with disabilities registered in the register of providers of social services in the Czech Republic. The research is supplemented by the analysis of several websites where it was examined whether social workers have support on the Internet in this area of social work. The conclusion presents the results of the inquiry. Key words Ethics, human rights, homes for people with disabilities.

This work analyses compliance of disability policy in the states of Visegrad group, i.e. Czech Republic, Slovak Republic, Poland and Hungary. It examines legislation adopted at the supranational level and their subsequent implementation in the policies of particular national states. It deals with the development of policies for people with disabilities since 1989 with the emphasis on similar historical development in these countries. It describes in detail various national strategies, legal acts and measures adopted, possibilities their enforcement and public attitude towards the issue. The outcome of this study is to compare disability policies in the examined countries while the research shows that in the Czech and Slovak Republic the compliance rate is significantly higher than in Poland and Hungary. Powered by TCPDF (www.tcpdf.org)

It is more than 6 yeas as of the moment when Act No. 418/2011 Coll., on penal liability of legal entities and proceedings against them, entered into effect, however, in spite of it inland legal regulation still offers a number of key application and conceptional issues. The achieved objective of the dissertation work submitted was to provide comprehensive and detailed interpretation of the existing legal regulation of the conditions when criminal liability of legal entities is established and to point out, in that interpretation, to some of its particularities, deficiencies or ambiguities in the interpretation. In order to achieve that objective, the author dealt with not only Czech legal regulation as such, however, also with wider topics that clarify the origination of this form of penal liability but that can also help interpreting problematic legal institutes or be the basis for next amendments to the law, if any. For this purpose, the presented dissertation work is divided in four main chapters. The first part contains introductory and fundamental issues of the criminal liability of legal entities. As the sine qua non condition of the topic under investigation, it defines the term of "legal entity" and outlines the historical development of the concept of penal liability of legal entities in...

This work focuses on evaluating the condition of barrier-free routes in the town of Blansko. Another aim of this work is to propose changes of these routes thanks to which they would comply with Decree No. 398/2009 Coll., on general technical requirements ensuring barrier-free use of buildings, and for people with reduced mobility or orientation these routes would be user friendly. Additionaly, it acquaints the reader with technical requirements that ensure barrier-free use of road constructions and public spaces. In the theoretical part, the work acquaints the reader with target group of users for whom well-designed barrier-free spaces are important, introduces the elements and their use and, last but not the least, approaches the way of orientation and movement of target group of users. The practical part evaluates the accessibility of selected routes that connect public amenities. Subsequently, it proposes modifications that aim to facilitate the movement of people with limited mobility and orientation in the street space.

The basic starting point of the project is to understand needs of mentally disabled people and an evaluation of a badly usable floodplain. The draft proposes creation of an activity park, an exemplary garden and a leisure- and integration centre object. The centre generates an important point on the route from the city centre to the neighbouring spa town and connects two significant areas in the town, which associate various cultural and sports facilities. The design of flood-protection works was evolving from a version with a partial increase of the terrain and placement of a flood-protection dyke up to the nature-close arrangements in a terrain-dyke form, which doesn´t inhibit natural processes of the Bečva river and maintains an active flood zone in an almost unchanged shape. The building program was formulated in two versions. A creative café connected with a gastro-workshop is fundamental in the both versions. In the building program A a horticulture is emphasised, the building program B is more aimed at a creative-workshops. The concept of the building is constructed on the terse principal of harmony between individual boxes with clearly defined functions and free, connecting space. An easy orientation and a free, for everybody open space is the base of the building. The garden- and park-arrangements in the studied area were chosen in the way to fully support the character of the planned leisure-centre. The draft is composed by geometrically alternating areas with different functions, which are connected by a promenade going along the dyke-crown.

The paper examines the status of selected disadvantaged groups in the Czech labour market in 2005-2012. The main goal of this paper is to test the hypothesis that these disadvantaged groups respond to changes in Czech GDP more sensitive than the general unemployment rate. This thesis describes the development of general unemployment rate and selected disadvantaged groups in studied period. The main hypothesis is verified using regression analysis performed on the time series. Empirical investigation, realized in this work, confirm this hypothesis in a group of graduates and persons at age 15-24. For persons with disabilities and persons at age 50-74 failed to confirm the hypothesis.