This thesis is focused on employment opportunities for persons with disabilities. Displays their currently employment opportunities and apply on the Czech labor market. In the context of international comparision, these options are compared also with the support in Austria. Specific case of this thesis is project STUDEO. Programs designed to promote employment of disabled people are often lergely co-financed by EU funds. Distribution of these funds is also part of the work. Finally work show that these small and transparent projects are effective instrument for promoting employment of disabled people.

The main objective of this Master's thesis is to analyze the regulation of tax liability of legal person and on the basis of the analysis to reveal opportunities for optimization of the tax liability by means of practical examples of the application of tax optimization. To achieve this objective, the work is divided into five main chapters. The purpose of the first four chapters is to provide a sufficient theoretical base connected with tax optimization. This section begins with the interpretation of general problems of the theory of corporate taxes, which gradually passes into the interpretation of more specific areas. In the following part of the work the selected methods of tax optimization are used on illustrative numerical examples, the conditions for the application of optimization methods are determined and the situation before using the optimization and after the use is compared. The conclusion summarizes the possible ways of reducing the tax burden of the firm and the possibility of their practical use.

This thesis deals with the employment of older persons in the labor market in the Czech Republic. The aging of the population is currently becoming a major demographic feature in most developed countries, including the Czech Republic, which is causing social and economic problems. Employment of older persons is becoming more important. The aim of the study is to evaluate the development of the employment of older people in the Czech Republic in the years 2000 - 2012 and to propose measures that would contribute to its increase. In the theoretical part of the thesis are discussed factors that affect the employment of older persons. These include demographic changes, age discrimination, setting of the retirement system or measures of the European Union. Practical part of thesis is primarily engaged in employment of older persons in the Czech Republic and there are presented advantages and disadvantages of older workers and the proposals of individual actions that could contribute to increase the employment rate of older people.

In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.

The thesis is focused on the actual problém of the Czech Republic, which is the issue of unemployment and higher participation of persons over 50 years of age on the labour market, growing mainly due to demographic developments and prolonging retirement age due to the pension reform. Persons older than 50 years are a specific group in terms of the labour market, which has special characteristics and needs the individual approach The main objective of this thesis is to analyse the labour market of older workers for the period 2000 - 2012 in terms of 4 factors, which are - gender, level of education, specialization and territorial allocations and then compare the disparities of this labour market with the employment policy in the Czech Republic. This comparison will provide the answer to the research question - whether employment policy meets the needs of the labour market of persons over 50 years of age.

This diploma thesis deals with the situation of disadvantaged groups in the labor market, who have, by law, received more attention in the matter of procurement of their jobs. There are five characterised disadvantaged groups in the diploma thesis. The main focus is on the group of persons over the age of 50. Within the framework of this group of older persons the diploma thesis displays the demographic progress of the population of Czech Republic. In the context of this progress there is disquisition about changing attractiveness of older persons in the labor market. The employing support of the disadvantaged groups is tackled by policy of employment and some chosen projects.

The aim of this thesis is to analyze the current situation of social entrepreneurship in the Czech Republic. It emphasizes the importance of social economy, the field between the public sector and the private market sector. This thesis is interested in existing companies which consider themselves as "social" and describes their common features. It presents the social companies' founding years, what their legal forms are, their areas of business and why they consider themselves social. This paper also examines social entrepreneurship in an international context, it endeavours to identify where and how the Czech Republic could inspire itself to improve. Social entrepreneurship in Ireland is analyzed in detail according to the same criteria as social entrepreneurship in the Czech Republic. The purpose of this work is to create an overview of social entrepreneurship.

This diploma thesis examines the factors affecting the employment of people with disabilities from the perspective of employers in the local labor market in Písek. The aim is to determine whether the employment of people with disabilities is financially advantageous. One part of this work summarizes the legislative framework and comparison of supported employment in Austria and in the Czech Republic. Data analysis of four companies focuses on several criteria such as the amount of subsidies, staff turnover rate, other administrative costs and so on. Local survey represents opinions and experiences of employers. The benefits of this diploma thesis are the quantification of financial advantages and disadvantages associated with the employment of people with disabilities and proposals for institutional provisions.

The Master's Thesis deals with the issue of the choice of a defence counsel and attorney for a legal entity in criminal proceedings in the context of the right to a fair trial and the right to defence of a legal entity. Defence of a legal entity in criminal proceedings is exercised by persons authorised to act on its behalf. If those persons find themselves in the incompatible procedural position of an accused, a witness or a victim in the same case, they are excluded by law from all acts on behalf of the legal entity in criminal proceedings on the grounds of a presumption of conflict of interests. The title of the Master's Thesis is based on the conclusions of the case law of the Constitutional Court which case law, in order to preserve the right of defence of a legal entity, also grants a person in an incompatible procedural position of an accused or a witness the right to choose a defence counsel or an attorney for the legal entity, subject to other conditions described in this Master's Thesis. I get focused in the introductory part on the description of the rudiments of criminal liability of legal entities, I mention the legal regulation which is used in the Master's Thesis and I summarize what is its content. Subsequently, I deal with the definition of individual persons authorised to act on...

This diploma thesis is focused on international tax planning and tax optimization of relaties parties. In the first part of the thesis are written theoretical bases, which are important for understanding the whole work. In the analytical parts are stated the factors that are decisive for international tax planning. At the end of the work is presented the process of international tax planning and tax optimization on a specific subject.