Free movement of persons is one of four basic freedoms of internal market EU. Graduation theses reports history and basic documents, rights and obligations of citizens of EU, limitation of free movement and social security. The thesis accentuates eastern enlargement in 2004 and transition period on free movement of workers. In terms of statistics dates and documents is striked a balance on impact of movement of workers from eastern countries on labour markets in EU. The thesis targets the austrian labour market in consequence of eastern enlargement.

Basic concepts related to protect consumers. Then we examine the historical development and Czech republic legislation governing the protection of consumers.

The aim of my graduation theses is to define and analyse factors that influence foundation and development of a small firm and to illustrate these problems on a firm undertaking in building industry.

This thesis is aimed at individual entrepreneurship. It focuses on administrative demands the individual entrepreneur has to encounter when keeping tax record and accounting. Part of this thesis is also the historical development of legislation in this field. Basic obligatory records of entrepreneur towards financial authorities, social security administration and a health insurance company at the beginning and also during enterprise are summarized within the thesis. The main emphasis of this thesis is placed on the contents of keeping tax record and accounting. Comparison of these systems regarding the impact on the personal income tax is not a subject of this thesis. The empirical part of this thesis illustrates a tax record keeping of an actual entrepreneur.

This diploma thesis describes the legal position of partners in a limited liability company, through the analysis of theirs rights and duties. For a complete view of main theme the part of this thesis is devoted to the basic characteristics of a limited liability company. The diploma thesis also reflects the changes in the Czech legal order and the impacts of these changes on the concept of limited liability companies and the rights and duties of theirs partners.

The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.

The diploma thesis deals with the procedure for financing the reconstruction of the family house. This is a particular situation where the investor is fictional because of the general data protection regulation. The family house from 1935 will be reconstructed. Due to the age of some constructions, the investor decided to use extensive reconstruction which he will have to finance using foreign sources. It was chosen the financing of reconstruction by the mortgage loan where possible variants of repayment are presented. The thesis focuses on the valuation of the family house before reconstruction, during the reconstruction and on the valuation of the future after reconstruction. At the end is presented whether the reconstruction was for the investor beneficial.

Obligations of the employer in sickness and pension insurance Abstract This thesis deals with the individual obligations of the employer in sickness and pension insurance. Sickness and pension insurance are two of the social insurance subsystems. The state does part of its responsibilities in this area through employers, as they have the easiest access to some information. Of course, the state could obtain information from the employees themselves, but this would represent a huge administrative burden on the state and a great logistical problem in how to actually obtain information from the employees. Obligations that an employer must fulfil may be difficult for a small employer who does not want to hire external companies to fulfil its obligations to the state and it can be almost impossible to fulfil all obligations properly. The most well-known obligations of employers, of which (perhaps) all citizen-employees know, are payments into the sickness and pension insurance system in the form of social security contributions. The employer pays the social security contributions for himself and his employees. However, this is certainly not the only obligation of employers. There are many more of obligations and they are regulated in various pieces of legislation. Therefore, the aim of this thesis is to present...

The master’s thesis deals with the initiative of the Organisation for Economic Co-operation and Development, namely the Action plan on Base Erosion and Profit Shifting (BEPS). The aim of this thesis is to quantify impacts of selected BEPS measures on the tax bases of Czech companies. The paper is divided into a literary summary and a practical part. In the literary summary, important concepts of international taxation are defined and the BEPS action plan and the Anti Tax Avoidance Directive (ATAD) are presented here. In the practical part, selected BEPS measures are applied to model examples, and the impact on the tax base of Czech companies in the situation before and after the implementation of specific measures is quantified. The model examples result in an increase in the tax base and the tax liability of Czech companies in the situation after the implementation of the selected BEPS measures. BEPS measures applied to Czech companies in this thesis pose a negative impact on their tax planning.

This diploma theses is focused on support of class teachers on the beginning of their career in high schools, generally, the core of this work is its competences necessary for the performance of this function and the duties connected with it, its legislative framework. I chose this topic as i am a class teacher for the first time. And would like to do this work with high responsibility. Meanwhile I'm inspired by more experienced colleagues, whose advice are very precious to me. The aim of this work is to cover the topic of competences of class teachers in secondary vocational schools. To include the aspect of socialization - adaptation of class team, social structure of the class, education of this social group. In the empirical part of this work is case study of class teachers and their work experiences. Semi structured interviews are mapping demands of fulfilling their duties, personal experience in positive and negative aspect. i conducted these semi structured interviews in private high school with two class teachers. The objective of this diploma thesis is that support for beginning teachers at a given school has a lot of room for improvement. The semi-structured in-depth interviews showed that support for beginning classrooms is provided by rather informal help to senior colleagues, less so...