The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.

The diploma thesis presents comparison of security and strategic culture's approaches of the European Union and the United States of America towards the threat of Islamic state. Comparison is based on two separated analyses of complex strategy and particular steps of both subjects from different methodological points of view. Each analysis consists of security and strategic culture in the light of historical milestones, factors of engagement in fight against Islamic state, complex counter-terrorism strategy and particular steps taken against the Islamic state. Based on comparative analysis both approaches will be compared and the thesis aims to answer the questions, how did both the USA and the EU challenged the threat of Islamic state, how these approaches differ and also what exactly stands behind these concrete steps.

The thesis focuses on the issue of individuals' preferences regarding the acquisition of a child during the business cycle expressed in unemployment rates for men and women. Fixed effects model involving robust estimates of standard deviations on a panel dataset tested for the period 1980-2012 confirmed the significance of the relationship between sex-specific unemployment rates and fertility rate of the United States of America. The results of the analysis show a negative relationship documenting pro-cyclical nature of the fertility. There is a less willingness of couples to conceive a child with the growth in unemployment. It does not show the prevalence of substitution effect of reducing opprtunity costs for women during the recession over the effect of reduction in income. Among other statistically significant variables that affect fertility belong the degree of attainment of university education, the poverty rate and abortion rate.

Background: The East Tennessee State University Quillen College of Medicine Library has participated for several years in projects to provide rural clinicians with health information resources. Objectives: To determine whether a strategy of hand‐held devices with a best‐evidence point‐of‐care disease tool and a drug database paired with access to a medical library for full‐text articles and training to use the tools would be an affordable way to meet the information needs of rural underserved clinicians. Methods: This study is a mixed‐methods methodology. The first project was evaluated using a randomised controlled trial (RCT) methodology. The second was evaluated qualitatively using interviews and focus groups. Results: The quantitative findings discovered that clinicians equipped with a hand‐held device with evidence‐based software more frequently found answers to clinical questions, found answers more quickly, were more satisfied with information they found and use expensive resources such as continuing medical education, online databases and textbooks less than the group that did not have access to online technology. Qualitative results supported the quantitative findings. Conclusion: Librarians can implement a three‐pronged strategy of the secondary literature via a hand‐held, the primary literature via Loansome Doc and quality training to meet basic information needs of rural clinicians.

The diploma thesis "Martin L. King vs. Malcolm X: Two Competing Visions of the Fight for Civil Rights in the United States of America" deals with two different visions of the fight for civil rights, which reperesented by the two pivotal personalities of Martin L. King and Malcolm X. The thesis investigates wheather racial integration or separation is better and more suitable for blacks, or if it is better to gain rights and respect by nonviolent means or by any means necessary. Emphasis is placed on the evolution of opinions and ideas of both personalities during their lifetimes.

The Master's thesis "The Clean War Concept as a Part of American Foreign Policy 1989-2001" deals with the influence of the Clean War Concept, the unwillingness of the U.S. public and politicians to risk the loss of life among members of the American armed forces, and the deployment of U.S. military missions abroad. The aim of the thesis is to verify this concept. The research examines the conditions in five selected U.S. deployments and consequent comparisons with the Clean War Concept. The selected deployments share in common the possibility that U.S. soldiers were in danger of being killed. The deployments took place between 1989 and 2001. This era, which, from an international relations perspective, can be seen as relatively homogenous, is characterized by U.S. dominance. The work includes a brief historical overview of U.S. deployments during the Cold War period and the Vietnam War in particular because the Clean War Concept was conceived as a consequence of this deployment. The thesis explains the relationship between the Revolution in military affairs in favor of the Clean War Concept, and argues that the concept allows for U.S. deployments abroad that are in accordance with it.

For companies legal privilege represents an essential bulwark against the state. In the case of internal investigations legal privilege is of prime importance to the companies. At crucial points of intersection the legal situation in the US differs from that of Germany. In the US, confidentiality is regarded with the aura of a Holy Grail, applying to in-house counsel and external lawyers alike. However, in Germany those privileges do not apply to in-house counsels and neither are they intended to apply to the corporate lawyer (so-called Syndikus). This is explained by Criminal Law policy arguments, which according to the author\''s opinion are not tenable. This essay represents solutions de lege lata and de lege ferenda, in order to at least include in-house lawyers (so-called Syndikus) within the scope of legal privilege. For this purpose, the author argues in favor of a partial adoption of the American way.

This diploma thesis deals with the influence of changing nature of the terrorist threat on the foreign policy of the United States during the presidency of Barack Obama in the region of Middle East, together with the impact of changes in this foreign policy on the cooperation and relations between the United States and Saudi Arabia. The changing nature of the terrorist threat is analyzed primarily on the example of Islamic State of Iraq and the Levant and analyzed are also the circumstances of its rise, the events of the Arab Spring. The course of these events is shown in the cases of countries important for the current U.S. foreign policy in the region, therefore in the cases of Egypt, Syria, Saudi Arabia and Yemen and the U.S. foreign policy is analyzed in relation with its reaction on these events. Shown is the shift in this foreign policy, tied with the changes in the counterterrorism policy due to the changes in the nature of the terrorist threat. Resulting foreign policy is analyzed using the Foreign Policy Analysis and its models, which helps to explain the apparent rift in the Obama administration in relation to Middle East. The last chapter focuses primarily on the cooperation of the United States with Saudi Arabia and the Saudi relation with terrorism. Shown are Saudi counterterrorism...

Jana Leichterová Conservative Criticism of Obamacare and its Transformation in the Context of Donald Trump Running for President Abstract The thesis deals with the debate over the health care reforms in the United States. It focuses specifically on the debate over the Affordable Care Act, also known as Obamacare, a health care reform initiated by President Barack Obama that was signed into law in March 2010. The goal of the thesis is to identify the main arguments of the conservative criticism of the Affordable Care Act, and to determine whether the debate transformed with the emergence of Donald Trump onto the political scene. The thesis provides historical context of the three main approaches to the health care policies in the United States throughout the 20th century: the Social Security path of strong government in the 1930s, the mixed "American way" with government providing social benefits to citizens through private institutions in the 1970s, and the approach of unregulated free market since the 1980s. Obama's health care originates in the urge for a national solution of the high number of uninsured citizens (more than 50 million in 2009) and rising cost of health care. The reform has three essential pillars: 1. the reform of the health insurance market that unifies the diverse state approaches and...

This diploma thesis, entitled "The Geopolitical Importance of the South China Sea", deals with the issue of the South China Sea dispute in view of the economic and strategic importance of the region. The main goal is to analyze the claims of individual countries and to find out whether this dispute has the potential to grow into an armed conflict. The dispute arose from overlapping territorial claims that countries in the region began to make after the end of World War II. This is primarily the case of the various maritime features in the vicinity of which there are considerable reserves of natural resources. It is the interest in securing these resources that is the main issue of the dispute. To this day, this situation has not been resolved and on the contrary it has triggered a response from states outside the region, mainly the United States of America and Japan. In order to achieve the goal of this diploma thesis, the theoretical framework, which is geopolitics and critical geopolitics, is first introduced. Furthermore, the general meaning of seas and oceans with the current legislation is introduced. On this basis, country case studies are conducted with the aim of making a comparative analysis that should clarify the current form of the dispute and the potential of the dispute to grow into...