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This diploma thesis is concerned with topic of lithium-ion batteries recycling. In this document the particular methods containing commercial used recycling processes or only laboratory used processes are discussed. Because rising amount of spent Li-ion accumulators is necessary find proper methods to recycle this type of accumulators. Also legislation question of this issue is important. In practical part is described procedure and results performed recycling method.

This thesis deals with analysis of internal and external spa environment which is used for definition of business strategies. These strategies should be implemented by company for increase its ability to compete. The thesis also describes potentialities and benefits of using e-marketing.

Coordinated decisions in public administration Abstract This dissertation thesis "Coordinated decisions in public administration" deals with a specific category of coordinated administrative acts as a result of the manifestation of will of more deciding authorities in public administration. A concept of coordinated decisions with subsumed binding opinions is one of the possible solutions to the issue of complex decision- making processes in the Czech legal order and extending over the competence of several administrative authorities. The aim of the dissertation is to answer the question whether the legislative solution of coordination of individual decision-making activities in the form of binding opinions, at the general procedural level in Czech administrative law adopted in the act no. 500/2004 Coll., general administrative code with effect from 1st January 2006, a sustainable and eligible concept that stands as a basis for coordinating administrative decisions now and in the future. The thesis first introduces the concept of subsumption in a broader context and from a historical perspective (1st part), the basis of the thesis is the analysis of definitive features of binding opinions in recent legislation (2nd part), all the features are subjected to detailed analysis, the principles and mechanisms of...

This thesis deals with observation of pupil in Montessori system which was designed by Maria Montessori. One of the principles this education is individual approach of the teacher to the student and respecting his learning pace. Thus the teacher becomes an observer who must know he level of education of each pupil in his mixed class. But how to map individual student progress? The aim of the thesis is to describe and analyze the way and the importance of observation as professional activity of a teacher teaching in a heterogeneous class in Montessori school and to assess the possibilities of modifying observations for classical primary schools. The first part of the thesis describes alternative schools and the characteristics of Montessori pedagogy as an introduction to the main principles of the examined environment of the practical part. It also describes the pupil and teacher as the main participants in the educational process and describe their role in this alternative type of education. It maps observations in pedagogy in the end - in educational research, initial education and, finally, in the teacher's professional activity. Practical research has used methods of observation, interviewing, and analysis of school's materials to map the way, how individual observations are made in one...

IN ENGLISH The purpose of my thesis is to provide an analysis of contradictority in criminal proceedings, particularly the evaluation of contradictority that is protected in penal code and its manifestation within preliminary proceeding and proceeding in court. This thesis tries to summarize the concept of contradictority in criminal proceedings and take the preparation of reform in penal code into consideration. The second chapter defines fundamental differences between inquisitional and adversarial juridical system, from which current juridical system is formed, where the contradictority is applied with some distinctions in meaning. Furthermore, the reading and the concept of contradictority in juridical system in legal study of continental legal system particularly in domestic on is discussed. In this chapter it is also analysed how courts put reading of contradictority and its definition into practice. The final part consists of reform juridical system and its relation to contradictority, especially to its protection by the basic principles in criminal proceedings. Next chapter analyses the scope of the meaning of contradictority and trial principles are attached and used. It is divided according to the aim of the use more precisely it looks into the real condition of the case, defence law and...

Francová, J. Simplified Transfer Pricing for SME. Diploma thesis. Brno: Mendel University, 2015. In 2013 OECD has reviewed Section E on Safe Harbors in Chapter IV of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities, and offered set of simplification measures that, if implemented, would ease transfer pricing processes for specific transaction or tax payer groups. Main focus of this thesis are possible simplification methods or safe harbors that could be used to ease the administrative burden for SME's and propose recommendations on use of such measures in the Czech Republic.

99 The Principle of Proportionality: Critique of Theoretical Standpoints and Its Relevance Abstract: A decision concerning a fundamental rights conflict needs to respect the principle of proportionality in order to be compatible with a constitutional order. The principle of proportionality obliges the court to adequately assess and weigh the conflicting fundamental rights or other constitutional principles in light of the particular facts. The proportionality of the decision is to be ensured by the so-called proportionality test. It consists of three steps: an assessment of the suitability, necessity and proportionality in a strict sense. The thesis The Principle of Proportionality: Critique of Theoretical Standpoints and Its Relevance describes the proportionality principle and the proportionality test in a specific legal- philosophical and legal-theoretical context. The first chapter introduces discursive theory as an important starting point for the rational application of fundamental right norms and the use of the proportionality test. For this purpose, it identifies the relationships between discourse, norms of justification and the proportionality principle. The second chapter of the thesis outlines, in relation to the existing approach of Czech legal theory, an alternative view of legal methodology...

The aim of this thesis is to provide a view of fulfilment of the local principle in selected social enterprises using the qualitative method of multiple case studies. The local principle and its fulfilment are, along with the social, economic and environmental principles, a cri- terion to distinguish whether or not an examined subject is a social enterprise according to TESSEA. The local principle is characterized by preferential fulfilment of local needs and cooperation with local actors. The thesis describes specific forms of fulfilling the local principle in selected social enterprises within the context of their location. The inquiry about the local principles, their particular forms and obstacles preventing their fulfilment is carried out through examination of documents and mainly by means of semi-structured interviews. Keywords Social enterprise, principles of social enterprise, local principle, indicator

Práce předkládá metody a výsledky návrhu, výroby a výzkumu pětiprsté protézy ruky. Inspirace jdoucí z přírody a z toho vyvozený princip použitého mechanizmu je uveden. Základní koncept řídícího schéma založeného na procesingu a ohodnocení EMG je navrhnut a implementován. Části senzorického systému protézy jsou navrhnuty a zahrnuty do rídícího algoritmu a shématu. Velké množství inovací a návrhů pro budoucí práce a výzkum jsou prezentovány, stejně tak komplexní analýza a diskuse dosažených a možných budoucích výsledků.