The diploma thesis analyses and compares the current situation of social entrepreneurship in Prague and Plzen region. On the basis of an empirical analysis it evaluates the differences in public awareness and public opinion on the concept of social entrepreneurship and analyses benefits of an individual social enterprise for its employees. The main asset of the thesis is the list of individual recommendations which might help to develop social entrepreneurship in the Czech Republic.

The diploma thesis deals with the impact of the BEPS on taxation of loan interests paid by legal entities. The aim of the thesis is to describe and evaluate the current legal situation, changes introduced into the area of tax deductibility of interest through BEPS action plans and propose a methodology for assessing tax deductibility of costs under the new rules.

Sanctioning of legal persons Abstract The thesis Sanctioning of legal persons consists of seven parts. Th first part of the thesis deals with the theme of international and European sources of law of the criminal liability of legal persons. Furthermore, there is cited history of criminal liability of legal persons abroad and further in the Czech Republic since the end of 20th century to present. The second part of the thesis comprises explanation of the basic instruments of Czech Act on Criminal Liability of Legal Persons like personal scope, range of criminalization of behaviour of legal persons and imputability of the behaviour of individuals to criminal liable legal person. The third part of the thesis comprises general explanation of sanctioning of legal persons and availability of usage of some legal institutes comprised in Czech Criminal Code against legal persons. The fourth part encompasses each single legal sanction comprised in the Third part of the Act on Criminal Liability of Legal Persons. The fifth part of the thesis encompasses explanation of so-called diversions in criminal proceedings against legal persons. In the sixth part there is an insight into selected foreign legislations of criminal liability of legal persons. The seventh part of the thesis encompasses statistical details of the...

The diploma thesis review issues of cash pooling and its application to the company with global presence. It deals with both the advantages and disadvantages of real and notional cash pooling and further focuses on the legal framework of cash pooling in Czech Republic, Germany and the Slovak Republic. The main aim is to bring forward the suitable pooling structures for the needs of the chosen company, evaluate them according to the goals set up by the management and withdraw the optimal solution.

TITLE: Hearing Loss and Its Social Impacts in Adult Age AUTHOR: Tereza Skákalová DEPARTMENT: Department of Special Education SUPERVISOR: doc. PhDr. Lea Květoňová, Ph.D. ABSTRACT: The present dissertation deals with the issue of the social impacts of hearing loss in adults. The thesis compiles the theoretical knowledge about the hard of hearing and society's attitudes towards them. The gradual change in attitude towards these people throughout various historical periods is described and this description of the evolution of their social status is concluded with the analysis of the current situation in the Czech Republic. The empirical part examines the influence of hearing loss on a person's involvement in modern day society. The research is qualitative and it examines the opinions of the affected people themselves and also experts working with this target group. The results of the research reflect a positive shift in the attitude towards the hard of hearing, but simultaneously show that their needs and abilities remain misunderstood. The most problematic issue is their capability of contribution at work. The findings are compared with other research. On the basis of this comparison the suggestions are formulated to improve the situation. The results of this dissertation can help raise the quality of the...

Transfer pricing Abstract The thesis focuses on transfer pricing which falls within a scope of international taxation. The aim of the theses is to define transfer pricing, describe transfer pricing rules and to assess these rules. The first part of the theses focuses on international taxation, especially BEPS. Double tax treaties and ATAD directive are further described. The second part of the diploma theses focuses on transfer pricing from international perspective. Transfer prices are prices agreed between associated enterprises. The fundamental concept of transfer pricing is arm's length principle. The prices agreed between associated enterprises should equal to prices which would have been agreed between independent parties. The arm's length principle is included within the double tax treaties. The theses further focuses on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, especially comparability analysis and transfer pricing methods, which are used for setting up of transfer prices. The third part of the theses focuses on transfer pricing rules from the Czech perspective. The respective rules are included within the Income Taxes Act and legally non-binding guidance, which follow the international rules. The Czech Tax Authorities increase their attention on...

This Graduation work dealth with the observance of quality standards of social services for people wiht health disorder in rezidence facilities in South Bohemia. The goal of this work was observance of the Standard 2 and Standard 3. It was ascertained that the standard 2 {--} Protection of rights of personae isn´t the best breaking standard. The Hypothesis 1 isn´t confirm. Standard 3 {--} Conducting with applicant abouth social service isn´t the best observance standard. The Hypothesis 2 isn´t confirm too. All the rezidence facilities are observancing of quality standards of social services.

(in English) The aim of this master's thesis is to find out possibilities of elderly people employment in social businesses in the Czech Republic. The theoretical part describes a social entrepreneurship, defines it and gives its legal frame and examples of such businesses in Europe and in the Czech Republic. The elderly are defined according to their characteristics and also according to the possible link to long term unemployment. The empirical part of the thesis focuses on the overall situation of the elderly in social businesses and on factors possibly affecting their employment in this kind of businesses. It was found out in the research that the selected target group is one of those most at risk on the labour market. At the same time, this group is one of the least supported and monitored not only in the social businesses. However, persons 50+ may become a significant group on the labour market in the future. The final part of this thesis stresses out that it is vital to change our point of view on this target group and their support on the field of active labour market policy, but, above all, to make use of the opportunity to employ these people in social entrepreneurship. Keywords (in English) social economy, social entrepreneurship, social business, elderly, people 50+, long term...

- The issue of the concept of criminal custody The thesis provides a comprehensive overview of selected issues relating to criminal custody, one of the means of securing an accused person for the purposes of criminal proceedings and sentence execution, provided for in the Act on Criminal Procedure. After a concise introduction, the thesis examines the historical development of custody as regulated in the Act No. 141/1961 Coll., on Criminal Procedure. Limits of restricting personal liberty are then discussed from the viewpoint of the Czech Constitution and international commitments of the Czech Republic. The principle part of the thesis deals with material and formal custody law. It defines the term 'custody' and elaborates on the conditions of the imposition of custody, especially with regard to the particular grounds of custody. The section dealing with formal custody law is focused on the provisions regarding the decision process on custody, custody hearing, the examination of the existence of grounds of custody, the maximum duration of custody and the setting off a custody period against a term of imprisonment when the accused is found guilty. Due regard is also given to alternatives to custody, since the accused can only be deprived of personal liberty when the purpose of custody cannot be...

The thesis is divided into two parts. The first part deals with the companies in the field of the international private law. After the introduction and general remarks on the topic it proceeds to the recognition of foreign companies in the law of the Czech Republic. Subsequently, personal statute of such companies and its determination is discussed. Next the first part of the thesis focuses on the conditions under which foreign companies can run their business in the Czech Republic. Lastly, the possibility of cross-boarder movement of the companies' seats into and out of the Czech Republic is analysed. The first part of this work takes into the consideration not only the Czech law but also the law of European Union and the relevant case law of the European Court of Justice. The second part of this work deals with doctrine called piercing the corporate veil, which was established in the common law area. It analyses grounds leading to the posibility of aplication of this doctrine in common law area and in German law. The work examines cases of single companies as well as of companies being part of a group of companies. After the analysis of grounds leading to the posibility of use of the piercing the corporate veil follows their generalisation and synthesis. The conclusion of the work is dedicated to...