This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...

In connection with the provision. § 95 point. g) and h) the Social Services Act no. 108/2006 Coll. and the principle of subsidiarity ranges from 1.1 2015 responsibility for the implementation of subsidy management of social services in each region. In order to fulfill the obligations specified in the provisions. § 95 point. g) and h)), the Social Services Act no. 108/2006 Coll is provided counties purpose subsidies from the state budget to finance the expenses associated with the provision of basic kinds and forms of social services. It provides grants to regional Ministry of Labour and Social Affairs. On the county goes over all the administrative agenda, which entails an increase in claims on co-operation in the planning of social services in its territory. The main impact of the transition funding to a greater extent responsible for implementing the subsidy procedure. County handles the medium-term plan for the development of social services in collaboration with the regional municipalities and representatives of social service providers. Evaluates the performance of social service development plans and determines the network of social services in the region. The provision of funds from grant providers of social services is decided by Act no. 250/2000 Coll., On budgeting rules and regulations of the European Union regarding public support for funding. Their amount is made by the regional assembly in accordance specified conditions.

Financial administration of the Czech Republic is established by Act no. 456/2011 code., about Financial administration of the Czech Republic, where there is further defined the status and competence of the institute, which relate to tax administration and execution of a wide range of other agendas. Financial administration consists of a system of financial administration bodies, which are subordinated to the Ministry of Finance. Tax office is a government department which provides efficient collection of taxes. Registration procedure mainly focuses on new start-ups, mostly registered tax payers. It is an activity that concentrates basic information about taxpayers. Principal operations are 7 concentrated on the preregistration activities to value added tax. The most important entity involved in tax administration by extension in the financial administration is the state represented by the tax office and the relevant departments and on the other side by the taxpayer. Registration department is mainly governed by the Tax Code, the Law on Income Tax, Law on Value Added Tax and the Law on Road Tax etc.. At the same time, however,it must accept the decrees, regulations and methodology issued by the General Financial Directorate.

In connection with the provision. § 95 point. g) and h) the Social Services Act no. 108/2006 Coll. and the principle of subsidiarity ranges from 1.1 2015 responsibility for the implementation of subsidy management of social services in each region. In order to fulfill the obligations specified in the provisions. § 95 point. g) and h)), the Social Services Act no. 108/2006 Coll is provided counties purpose subsidies from the state budget to finance the expenses associated with the provision of basic kinds and forms of social services. It provides grants to regional Ministry of Labour and Social Affairs. On the county goes over all the administrative agenda, which entails an increase in claims on co-operation in the planning of social services in its territory. The main impact of the transition funding to a greater extent responsible for implementing the subsidy procedure. County handles the medium-term plan for the development of social services in collaboration with the regional municipalities and representatives of social service providers. Evaluates the performance of social service development plans and determines the network of social services in the region. The provision of funds from grant providers of social services is decided by Act no. 250/2000 Coll., On budgeting rules and regulations of the European Union regarding public support for funding. Their amount is made by the regional assembly in accordance specified conditions.

A significant landscape element is a tool of general protection of the nature and landscape, the announcement of which is formally one of the fastest and easiest ways to protect. Act No. 114/1992 Coll. represents basic legislative document where is significant landscape element defined as an environmentally, geomorphologically or aesthetically valuable part of the landscape, which shapes its typical appearance or contributes to the maintenance of its stability. The theme of my thesis was the mapping of important landscape elements and the proposal for registration of a new significant landscape element in Pelhřimov area. Four cadastral territories were selected, in which significant landscape features were characterized. In the area of interest it was selected 4 registered significant landscape elements and 13 significant landscape elements of the law, which were divided into subcategories of watercourses, ponds and forests.

Intellectual property (IP), is mostly associated with being immaterial. The term "property right" refers to a right or a set of rights one can enforce by means of benefits or use over a resource. Those rights may be transferable and may be treated as property or resources themselves. As from a historical point of view, different IP components developed independently on each other, this paper examines patents, utility models, registered designs, trademarks, and copyright individually. In order to answer the first research question "What means of protection are best suited for medical breakthroughs?", it adds a Supplementary Medical Certificate to a list of possible IPP tools. Even though this mean of protection is not recognized worldwide, it extends the regular protection period of a patent, and thus is commonly used. There are limitations to medical related IP protection as well, e.g. compulsory licensing which occurs when a government allows someone to produce a patented medication without the consent of the patent owner. IPP is also used to secure access to innovative and expensive medications in third world countries by tier pricing or licensing. The second research question "Under what circumstances is applying for a medical related trademark cost beneficial?" is answered through a case study. Its main goal is to extend on the theoretical part, and apply for a trademark with the Intellectual Property Office in Czech Republic (IPO CZ). In addition, the entire application process is thoroughly described and can serve as guideline for future applicants, not only with the IPO CZ as the application process with any national IP office is rather similar. In combination with a successful application, this is one of the most important findings.

In the first part of my master's thesis the network architecture of IMS (IP Multimedia Subsystem) is presented. The database of subscribers HSS (Home Subscriber Server) and SLF (Subscription Locator Function), as well as a SIP CSCF servers (Call Session Control Functions) process a SIP signalization and an AS application server performing services, etc. I focus on the registration of subscribers in the IMS network with a list of transmitted messages and description of each interface that is used in this network. The most important interfaces, which I described here, are Gm, Mw, Cx, Dx and Sh. Then I focused on security in IMS problems, which are divided into categories of access security and network security. After that is the implementation of IMS network in an open source Open IMS Core System considered under the Linux operating system. Here is the problem description from the actual system installation, through the configuration of all necessary elements of the network to the communication party itself. The communication analysis in the initial registration process and in subsequent communications is described. Finally I created laboratory exercises with a focus on the Open IMS Core System, where students learn about architecture and principle of networks based on IMS technology operation, with individual elements necessary for the operation of the network and their configuration. Students also test simple captured traffic analysis.

This master thesis deals with retinal image registration using phase correlation technique. There are described properties of retinal images and modality of scanning. A geometrical transformation encompasing scale, rotation and translation between two retinal images is considered and the whole registration framework is described. There are used retinal images from fundus camera and scanning laser ophthalmoscope (SLO). In this thesis is described corresponding bifurcations detection using phase correlation and registration using second-order polynomial transformation. The results are subjectively and objectively verificated.

Tato práce se zabývá použitím fázové korelace k určení vzájemné rotace, změny měřítka a posunu mezi digitálními obrazy. Fázová korelace je založena na Fourierově transformaci, proto je popsána Fourierova transformace funkcí definovaných na R^2 i diskrétní Fourierova transformace funkcí definovaných na konečném počtu bodů {0, 1, ... , N-1}^2, kde N je přirozené číslo. Dále je pozornost věnována modifikacím fázové korelace, díky nimž metoda umožňuje nalezení parametrů podobnostní transformace i mezi obrazy, které mají vysoký dynamický rozsah a slabě patrné struktury, obsahují aditivní nebo impulzní šum a jsou pořízeny pomocí různých snímačů a optických soustav. Obsahem práce jsou i modifikace metody pro snímky sluneční koróny pořízené během úplných zatmění Slunce, což patří mezi nejobtížnější úlohy registrace obrazů.

Geometric morphometry serves biologists and anthropologists to rigorously and quantitatively describe shapes. These representations can be treated as a statistical sample, allowing the researchers to study its variability within groups and correlate it to other features. Geometric morphometry uses landmarks as the proxy for shape, with consistent semantics in each specimen. General triangle meshes do not have this property, and as such, semantically consistent remeshes must be created artificially. This thesis deals with the design of an algorithm that consistently resamples a set of surface models for the purpose of statistical analysis. Coherent point drift was employed to perform nonrigid registration, whose result is then used to generate a semantically consistent remeshes. This approach was successfully applied in a number of studies. As CPD is compute-intensive, we propose methods of accelerating both its initialization and processing phases. Also, an extension was introduced, that can map the deviation of the surfaces from perfect bilateral symmetry and analyze it in a sample, which is significant, among others, for quantification of pathologies. Manual trimming of the surfaces and merging datasets results in outlier regions in the individual surfaces and potentially large differences in their vertex...