1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supervisor: JUDr. Petr Kotáb, Ph.D. This thesis analyses the law concept of the permanent establishment, mainly the legislation contained in the OECD Model Tax Convention and in the Income Tax Act. The first part of the thesis analyses the types of permanent establishment (fixed, building and construction sites, service-based, agent-based and permanent establishment of the shareholders of partnerships and limited partnerships), separately according the OECD Model Tax Convention and according to the Income Tax Act. The thesis also analyses subsequent sources of law. The thesis includes a detailed analysis of conditions which are necessary for the existence of the permanent establishment, inclusive examples, including information of the Ministry of finance and the General Financial Directorate that have impact on the permanent establishment treatment. Furthermore, the thesis deals with the determination of the tax residency of persons and legal bodies which is a significant factor for the application of bilateral double taxation treaties (mainly with the circumstances of the existence of the permanent establishment), including the issues connected with proving of the tax residency of the tax transparent entities....

The final thesis deals with cultural mobility, which is becoming an integral part of professional and private lives of a growing number of artists. Specifically, it concentrates on artist residencies as one of modern forms of the mobility. It describes their state, support and obstacles in the Czech Republic and in Denmark. The practical part of the thesis presents a comparison of two residential centers: MeetFactory in Prague and The Factory of Art and Design in Copenhagen.

Wider relationships The plot is located south of the historic center of Brno in the city of Brno- Thorny. It is called the "New South Center" along with the land in the northern part behind Opuštěná Street and the eastern lands on which the Central Bus Station is located today The bell ringer. Significant buildings near the solved area is the area of the shopping gallery Vaňkovka s FAIT Gallery and Trinity Palace, then the Šlapanice Municipal Office and the aforementioned bus station. The land has not been built up for a long time due to the existence of floodplains, so it is not contaminated in any way. It is also related to the very long discussion about the relocation of the main train station, the location of which already was decided in 2018. The station should therefore be built by the river. Related to this is the development of the South centers, construction of mixed urban development with functions of housing, services, trade, office and rentable space. This action should expand the center by a busy "boulevard" connecting the visual axis of the railway station with the historical center of Brno. It would then be at the end of the boulevard main train station and integrated main bus station. The existence of the river is very important and the park, which enter this area and give it the unmistakable character of a city-wide importance. Definition and purpose of construction The aim of the work is to the given block urban structure (territorial study of the so - called South Quarter - Trnitá KAM Brno 2019) to design a multifunctional house. Students then choose the location of the object in the area or objects, establish and justify the construction program and process the work to the extent specified below. Proposal will be developed freely according to the regulations set out in the above-mentioned territorial study. Designed by me the building combines the functions of housing with spaces for services in the street parterre of the building. Urban concept The uniqueness of the whole area is direct contact with the historic center, the new main train station and the very close presence of the Svratka River, which is of direct contact in this area borders of my parcel. These facts bring important ideas to this situation and that urban traffic and recreation by the river. It is evident that the river does not have the potential in this area and only so it will have no analogues in Brno, precisely because of the expected high concentration of people traveling on the train, so thanks to the new inhabitants, which should be up to 10,000. The new waterfront would be used by both residents district, as well as people from the area, or visitors commuting by train. That's why I design the whole street parterre buildings as public. I am creating small spaces for a café with a possible use of the anteroom in front of the building itself to sit. The upper floors then serve purely as living areas. The embankment of the Svratka River separates the greenery and the adjoining cycle path to the already very popular track along whole river. Transport solutions The building is transported for cars from the west side of the river to the service two-way calmed communication. At the ends of the building is the entrance to the elevator for passengers cars leading to underground parking garages. Supply of commercial space on.

The aim of this thesis is to analyze market of residence hotels. With help of publicated and semi-publicated sources it explores macroeconomic development of the market and analyses chosen competitive set of residences. Further it focuses on e-commerce and information technologies in lodging industry. After introductory chapter follows chapter which describes basic principles of competitive intelligence and strategic management. Third chapter discusses Czech and global macroeconomic development of tourism and lodging industry. Fourth chapter analyses Czech market of residence hotels. It describes contemporary state of the market and all specifics of industry rivalry, which is for example hospitality revenue & yield management. With question survey among the customers and model of 5 Porter forces it explores competitive environment of the market. Detailed analysis for chosen competitive set of residences follows in fifth chapter. Except for comparsion of all competitors and their economic indicators, it focuses also on usage of e-commerce. Sixth chapter integrates all gained information and provides advices for the market of residence hotels. With use of SWOT analyses it specifies business strategy for chosen company on the market. The last chapter summarizes all thesis.

The presented thesis deals with material culture of residencies of the Krakovský z Kolovrat family (Kolowrat-Krakowsky) between 1750 and 1850. Its goal is to describe inner space and material equipment of a few castle buildings which were owned by the Brezno branch of Krakovský z Kolovrat family in the given time. The author used a number of preserved inventories and bills from the second half of 18th and first half of 19th century. She tried to identify a purpose of particular buildings and their role in a resident network of the Krakovský z Kolovrat family. The thesis analyses changing fashion trends in the field of furniture, dining and lifestyle. A subject of interest is not only description of particular spaces but also a symbolic meaning of decoration and objects of everyday and non-everyday need which had surrounded privileged individuals in their residencies. Based on that the author aims to penetrate a thought world of noblemen and outline their value charts.

The diploma thesis "Critical analysis of the housing stock and prediction of its devel-opment" provides comprehensive information of the residential market development in the context of demographic, political and economic factors. This thesis explores the possibility of involvement of methodological ways to improve market transparency in the housing and its development and research. Analysis of residential market contained in the first few chapters is based on predicting the market in terms of optimistic, pessimistic and realistic market devel-opment assuming the interaction of certain macroeconomic and microeconomic conditions according to the scenario.

Vítězslav Prchal War, Arms, and Armour in the Representative Strategies of Bohemian and Moravian Aristocracy, 1550-1750 dissertation thesis, 2012 In Czech historical writing, history of aristocracy has been on a rise ever since the turbulent days of 1990s. It has always been characterized by application of various methods borrowed form different other fields, such as cultural or social history as well as historical anthropology, and its primary goal was to understand the mentality of the specific social class that is early modern aristocracy. Throughout time, several approaches emerged form the initial probing: first, study of political culture and power; second, study of aristocratic courts and residences; and, third, study of aristocratic family and its life-cycle. All this research was originally focused on 16th century aristocracy; however, it also successfully tackles topics of late 17th and 18th century in recent years as well. Study of aristocratic residences especially has quite a long tradition in Czech historiography, following the lines of socially interpreted art history. On the other hand, as military history is a rather neglected part of writing on the early modern era, this problem transpires into the connection of warfare and aristocracy in 16th to 18th century. For example, not...

The chosen solution is based on a significant element of the axis intersecting the studied area and allows for new possibilities and throughput bottlenecks as well as the needs of indigenous residents. The new structure is compact but permeable, is one of total serenity set into court. Buildings define its own square on which the park. Living rooms are oriented to this element, as generated by the spontaneous dvorcům compared to the other, where we are going gardens. Old and new buildings mainly divided foliage, to a greater extent original. Height was chosen so that does not diaphragm the existing development and that the occupant was still in touch with events in the street. Distance from the neighboring area is sufficient for satisfactory insolation. The appearance of buildings and facades in the treatment of natural materials give a greater sense of coziness.

The presented thesis deals with the issue of office room, offices, in the years 1580-1700. Its goal is to describe and interpret office equipment and office aids. The author used a number of preserved inventories from Bohemia and Moravia from the 16th and 17th centuries. The first chapter classifies the aristocratic residence into the resident network and deals with typology of seats. The second section discusses the usability of castle inventories and their problems. The third part describes topography and material culture of aristocratic offices. Next it focuses on the possible change of office space in a longer period of time. The last chapter compares office facilities to different categories. These include the social affiliation of the nobleman, his economic background and career as well as the type of residence. The conclusion summarizes the findings and presents opportunities for further research.

The diploma thesis deals with project documentation for the realization of the retirement residence in the city of Zlín. The building is designed as a detached building with three above-ground floors. On the first floor, there is a main-entrance which is oriented on the north-west. The entrance of the garden is oriented to the south-east. On the first floor, there are a canteen, cafe, facilities for employees, stair, mechanical´s room, and doctor´s office. On the second floor, there are 17 housing until, common room, drying room, and cleaning´s room. On the third floor, they are 13 housing until, two common room, drying room, cleaning´s room and terrace with the view to the garden. In the building is designed roofed atrium who is constituted with a light curtain wall. In the building is designed exterior steel stair who is oriented to the garden. Supporting system building is the frame with prestressed ceiling panels. The building is without a cellar, roofed with flat roofs