The thesis is focused on employment of people with special needs as part of Diversity management. The thesis includes the analysis of current situation in IBM focused on Diversity management using special Checklist for diversity. Objective of the thesis is then to identify opportunities for optimization of the processes with focus on employment of people with disabilities. For more effective recruitment process, thesis includes also analysis of agencies of supported employment and the services provided. The practical part is supplemented by mapping of possibilities for getting financial support for employment of people with disabilities. For both analyses, semi structured interviews were used. Together with the basic principles for communication with people with special needs described in theoretical part, the thesis may serve as a manual for employment of those people not only for IBM.

This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

This dissertation examines engagement of people with disabilities in the Czech labor market over the course of last fifteen years, period between 2000 and 2015, focusing on the Karlovy Vary region. In the first section, author briefly introduces current state of Czech social policy together with related issues, which encompass unemployment, legal stance and characteristics of disabled people within national and international settings. The broader conceptualisation is subsequently illustrated by concrete examples of disabled people support, which is currently offered in the Czech Republic according to statistical data. Furthermore, author also considers case of specific situation in the Karlovy Vary region. Second part of the research presents an analysis of respondents involved in social policy and their opinions and personal experiences in the region. In particular, local labor market, employment policy and related topics relating to advantages and disadvantages with recent changes. In conclusion, author summarises main facts and research results.

This thesis deals with the issue of transfer pricing, current legislation and methods with emphasis on the creation of transfer pricing documentation. The importance of documentation is mainly to show that prices in transactions between related parties do not differ from the prices agreed between independent parties. The thesis is divided into two main parts, theoretical and practical. The first chapter of this part deals with the definition of the concept of transfer pricing. The second chapter describes the current legislation of transfer pricing, both from the perspective of international regulation, but also in terms of the requirements in the Czech Republic. The following chapters are dedicated to the definition of arm's length principle and methods that can be used in the creation of transfer pricing. The following describes the meaning and way of creating transfer pricing documentation. The practical part deals with creating transfer pricing documentation with application to a particular company in order to verify compliance with the arm's length principle.

The main goal of this thesis is to analyze the effectiveness of activities helping people released from an execution of punishment with integrating into the Czech labour market. Attention is drawn to the research question whether the monitored activities reduce reconviction of persons released from a prison and whether they increase their employability. The thesis concludes by identifying main problems of employing the target group and offers recommendation for their solution. The hypothesis about the impact of supportive programmes on the recidivism was not confirmed; on the other hand the positive impact of activities conducted by some non-profit organizations on the employability of released prisoners was affirmed. The recommendation of this thesis is to support the activities of non-profit organizations. This recommendation is supported by the results of a survey among the employers.

We do not find much information in Czech literature about the influence of social media on a person with a intellectual disability. At the same time, the media can greatly influence the integration of people with disabilities, especially in countries where they have been excluded from public life for long time. This diploma thesis focuses on people with mental disabilities, who live in social care facilities. So my main goal is to describe the aims and motivations which lead them to social media. Research of the diploma thesis aims to clarify several questions about the extent and manner of social media use by people with intellectual disabilities. It could be assumed that the environment will greatly influence habits related to the consumption of social media, therefor is research focused exclusively only on those, whose home is a social care institution or sheltered housing. Introduction of this work is devoted to literature's research on a related topic. The main tasks of this diploma thesis are: typology of motivations that bring people with mental disabilities to social media, to describe how they think about this motivation and finally to describe their habits and experiences associated with the use of social media. Final result of these points is a typology of the purposes for which they use...

The diploma thesis deals with the issue of human rights of legal persons according to the ECHR. In addition to natural persons, legal persons are holders of fundamental rights and freedoms. These rights are so important that they are worthy of protection, not only at national level, but also at regional and universal level. For 47 European countries, the protection of fundamental rights and freedoms is ensured by an international organization called the Council of Europe. Within the Council of Europe, there is a European Court of Human Rights established under the Convention for the Protection of Human Rights and Fundamental Freedoms of 1950. Natural persons and, where the nature of the fundamental rights and freedoms set out in the Convention and its protocols allow, also legal persons lodge complaints with this court. Using a descriptive, comparative, and analytical method, this thesis aims to comprehensively present the legal person in the role of an individual applicant to the ECtHR, paying special attention to the case-law of the ECtHR, specifically judgments on legal persons' applications against the Czech Republic. The work is divided into three parts. The first part deals with the concept of a legal person as such, while further describing its role as an individual applicant to the ECtHR,...

This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.

The master thesis deals with the issue of transfer price of a controlled transaction between associated enterprises. Part of the master thesis is definition of basic theoretical concepts associated with the issue of transfer pricing with a focus on domestic, international, and European Union law. The master thesis deals with the analysis of case law, whose subject matter is transfer pricing. The theoretical starting points of the thesis are applied to a practical example, which deals with the issue of determining the transfer price for specific controlled transaction between associated enterprises.