The final thesis is focused on a design of an apartment house and processing of the design documentation. Designed building is situated on the periphery of the town Chrudim in the locality of the housing estate Na Větrníku. It’s a detached house with five floors and a basement. Building has a rectangular plan with dimensions 30,92 × 17,17 m. The foundation of the building is designed as a combination of piles and strips. The vertical constructions will be made of the clay blocks. The floor structures are designed as cast-in-place reinforced concrete floors. The apartment house has a saddle roof with a slope 15°. There are 25 apartments in the building and the mass garages for 15 cars, which are situated in the basement. The garages will serve to the residents of the house.

IN MY DIPLOMA THESIS I ADDRESS THE PROPOSAL TO MUNICIPAL OFFICE IN DUBICKO ON THE LEVEL OF DOCUMENTATION FOR CONSTRUCTION. THE SITE IS ON THE SLOPING LAND, IN THE MIDDLE OF VILLAGE DUBICKO. THE BUILDING IS A DOUBLE-STOREY BUILDING, AND IT IS A PARTLY BASEMENT. FOUNDATION ARE SOLVED BY BASIS STRIPS MADE OF PLAIN CONCRETE. VERTICAL CONSTRUCTIONS ARE MADE OF HOLLOW CLAY BLOCK HELUZ. THE FLOOR STRUCTURE ABOVE THE BASEMENT FLOOR IS MADE OF PRESTRESSED HOLLOW CORE SLAB SPIROLL. THE FLOOR STRUCTURE ABOVE THE 1ST FLOOR, THE ENTRANCE HALL AND CEREMONIAL HALL, IS MADE OF TIMBER GLUED LAMINATED BEAMS. THE FLOOR STRUCTURE ABOVE THE POST OFFICE IS MADE OF PRESTRESSED HOLLOW CORE SLAB SPIROLL. THE ROOF IS HIPPED ROOF. PROJECT DOCUMENTATION IS PROCESSED IN COMPUTER PROGRAM ARCHICAD.

Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.

The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.

This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.

This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.

The master´s thesis "Multifunctional house" is in form of project documentation containing all appropriateness in accordance with valid regulations. The house is designed as a detached house and with a cellar. The house is rectangular dimension, with a flat vegetation roof. The house has four floors with balconies and terraces. The house has 10 housing units and 2 offices. On the first floor is the technical room, 2 flats and two offices. In the house is projected a lift. The house is made of brick system with a contact insulated system.

The Master’s thesis on the theme „Multi function house“ is drafted as a building documentation according to the relevant laws and standards. The project processes a documentation of a new multi fiction apartment house construction with overall 16 flats. Their sizes are from a flat 2+1 to a flat with 4 rooms and kitchenette. Every flat has a garage and a cellar in the first floor. In the house there are 2 offices with a capacity about 12 employees and also 3 commercial premises. Hairdressing parlor and an Apple store are going to by situated into two smaller premises. In the last premise with 263 m2 of floorspace there is going to be a cycling shop. The project is designed as a brick building without basement. The building has two parts with four floors and these parts are united by a single-storey part. The whole building is symetric. The roof is designed as a platform with tend of 3%. On top of the first floor there is going to be a vegetation roof and a roof teracce with a flagging. On the fourth floor there are going to be roof teracces with ceramic pavement. Over the fourth floor there is going to be a roof cllading laden by pebbles. The house is situated in the town Kroměříž, in the pacific neighbourhood near to the historical town center. The neighbourhood of the object is determined for a building-up of family houses. Nearby the house there is a primary school and an athletic ground. The brick object is designed by a construction system Livetherm on the wall footings. The ceiling constructions are from concrete. The Master’s thesis is made as a project realization of building construction part with studies and design fundamentals. The part of the thesis is also the thermal technical recognition, fire recognition of the object and concept of canalization.

This Master's thesis "Multi-function building" deals with a project of new multi-function building. It is in a stage of project documentation. An object is design as a detached house. The house is slab-on-ground with four stories. In the object are designed 8 flats with 7 garages. In the first story is situated a wellness centre and an office. The roof is flat, projected as single-skin. A carrier system is made from sacrificial formwork system. A construction of a ceiling is projected as ribbed floor. Windows and entering doors are plastic, interior doors are wooden. A part of work is a specialization from a branch concrete structures.

The master´s thesis "Apartment house" is in form of project documentation containing all appropriateness in accordance with valid regulations. The house is designed as a detached house and without a cellar. The house is rectangular dimension, with a flat vegetation roof. The house has four floors with loggias, balconies and terraces. The house has 10 housing units. On the first floor is the accessory apartments: bicycle room, technical room, cellar room and garage. In the house is projected a lift. The house is made of brick system with a contact insulated system. The part of thesis is a heat-technical opinion, calculations staircase and foundation construction.