This diploma thesis deals with the taxation of Czech tax residents with income from another EU member state – namely from providing services in the Federal Republic of Germany. The thesis includes description of relevant legislation, recommended steps in order to start sole trader business in the FRG and calculation of the individual´s tax in both countries.

Theme of the master’s thesis is new building of nursing home that will serve residents of the town Hronov and its closer surroundings. The building is brick and the roof is designed as a horizontal. The building consists of a basement and three floors. Plot is situated in a slightly sloping terrain. It is an object of Housing and accommodation. On the 1st floor there is general practitioner, hairdressing and pedicure that serve the public. The building is designed with regard to persons with reduced mobility. There is a parking place next to building.

Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.

Name: Effectivness of Basic Life Support in Children Provided by Wheelchair Users Objectives: The aim of this diploma thesis is to evaluate the effectiveness of elementary emergency resuscitation children under 1yr of age with three selected positions of resuscitation manikin in persons using a wheelchair for their movement. Based on the comparison of the results when positioning the manikin on a lap, on a mat and on the ground, aim is to evaluate the most suitable position for performing elementary emergency resuscitation. Method: The research group consisted of ten people with spinal cord injury (four with tetraplegia and six with paraplegia), who use wheelchair for their movement. Three methods of data collection were used in this work. A survey was used for the first method, which obtained anamnestic data of the research group. The second method of data collection was the observation of probands during first aid. The third selected method was a measurement using a SimPad SkillReporter and a Resusci Baby QCPR resuscitation manikin. The measurement was used to evaluate the effectiveness of elementary emergency resuscitation of children for five minutes in three selected positions. Results: Based on observations and measurements, it was found that all probands are able to lift and manipulate a...

Non-profit organization must work on creating of its strategy, visions and goals to be able to develop in the accordance with the period trends. To realize the planned activities this organization is necessary to have the adapted business plan that is used to evaluate business activities from the point of view of this viability and real operation. It is possible to say that the business plan with its all principles helps the organization to succeed in the dynamically developing society full of the opportunities and consequently connected risks with them. The goal of this work is to show the founding of the social enterprise in the sphere of services using the particular business plan and the importance of applying this tool in the scope of strategic development of the organization. Keywords: nonprofit organizations, strategic planning, business plan, social enterprise, disadvantaged persons on the labor market

This diploma thesis focuses on the current situation in interpreter services for deaf in Carlsbad region in the Czech Republic. The theoretical part of diploma thesis aims to inform the reader about the terminology, language, another communication code and the number of deaf people in the Czech Republic. I present the information I have gathered about the deaf community. The goal of the diploma thesis is to create the business plan for interpretation services for the deaf community for the year 2019. After studying documents from the national organization I describe the current situation in the Carlsbad region with interpreter services for the deaf. The surveys aim is to interview doctors from otorhinolaryngology and foniatry in the Carlsbad region. The interviews focus on the communication needs of people with hearing impairment and the information doctors have about interpretation services in the region. Based on the data from the research I did, I found out the exact number of interpretation services for deaf in the region. Unfortunately from the documents I was not able to find out the exact number of deaf clients in the Carlsbad region. From the interviews I ascertain, that the doctors are not informed about the communication needs of people with hearing impairment. Doctors learn information...

Title: Personal assistent'sknowledge of first aid. Objectives: The aim of this master thesis was to determine the personal assistant's knowledge of first aid in selected situations. Methods: An anonymous survey was used to determine the personal assistant'sknowledge of first aid. The questions were created on the basis of Barbora Studená'sbachelor thesis and on the basis of information obtained from centres or organization providing personal assistance. The webside Survio.com was used for data collection. Personal assistants who work or have worked in the social services sector were in the target group. A total of 54 respondents participated in the research. The data were processed into graphs and evaluated. Results: Out of the total number 54 (100 %, 46 (85 %) of respondents got above 13-point limit in the survey focused on their knowledge of first aid. Personal assistant's knowledge was evaluated as positive. From the results, we can also assume that the length of action and practical experience in personal assistance has an impact on the subjective assessment of self- confidence in providing first aid. Keywords: lay first aid, Personal assistant service, civil illness, people with special needs

The diploma thesis on the topic Special pedagogical support in the field of work training of persons with multiple disabilities aims to clarify the issue of work training of students of the One-Year Practical School and the Two-Year Practical School and their subsequent employment. The work is divided into several parts, the theoretical part is focused on information from professional publications and electronic sources, which describes the basics of this issue, which is an integral part of the topic. Furthermore, the theoretical work reveals the definition of the term person with disabilities, the specification of multiple disabilities and related terms such as education of people with multiple disabilities, vocational training and employment. It also describes the possibilities of connecting social services with education, social services that students can use within the Arpida Center. The practical part of this diploma thesis was divided into two parts. In the first part, a semi- standardized interview with open-ended questions was used to find out how employees who work with students of the One-Year Practical School and the Two-Year Practical School at the Arpida Center help to integrate into the open labor market. In the second part, case studies were processed that are related to the...

In my thesis I deal with the specifics of social work with clients with hearing defects. The purpose of my work was to find out what experiences the students of Czech schools have with people with hearing impairments and how they orient themselves in this issue. This thesis is divided into two main parts: Theoretical and Practical. The theoretical part of my work is divided into twelve chapters, which are focused on surdopaedia, hearing impairment, diagnostics, hearing screening, education and last but not least communication, compensatory aids and specifics of social work. In the practical part I used the questionnaire to find out basic information from students from the Hussite Theological Faculty. I was wondering if there are students at the faculty who are interested in this issue and whether they would like to work with people with hearing impairment in the future.

The diploma thesis focuses on the employment of persons with hearing impairments. In the theoretical part, the introductory chapters pay attention to the terminological definition from the perspective of surdopaedia, classification of hearing impairments and the possibility of communication of persons with hearing impairments. Furthermore, the theoretical part is devoted to approaches to education and education systems for persons with hearing impairments. The thesis also describes the situation of employing persons with hearing impairment not only in the Czech Republic, but also in Germany, Slovakia and Great Britain. In the practical part, the situation of work of persons with hearing impairments is analyzed by means of a research survey, which has the character of mixed research. A structured interview for clients of the organization Silent world and a semi-structured questionnaire were used for the research investigation. The main aim of this thesis is to analyze the situation of work of persons with hearing impairment and possibilities of work of persons with hearing impairments in the Czech Republic, this goal is achieved by research investigation. KEYWORDS Job opportunities, persons with hearing impairments, deaf, Silent world, professional counseling