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1 Abstract The diploma thesis deals with the problematics of tax evasion, charge and similar mandatory payments under § 240 of the Criminal Code. This crime is the most common and at the same time the most serious tax crime which is significant by high rate of latency. The aim of this thesis is to present complex overview of current tax fraud legislation problematics. Several parts of this thesis are dedicated to the basic features of tax fraud. Given by the high latency of tax fraud by which is tax fraud characterized and also by the fact that many of its forms of committing are not yet known, part of the work is devoted to ways how to reduce tax in relation to the most important taxes within the Czech tax system. That means in relation to income tax, VAT and excise tax. Some parts of this thesis deal with the general issues of developmental stages of a crime or its punishment, but always in relation to the crime of tax evasion, charge and similar mandatory payments. The thesis then focuses on current problems of the crime of tax evasion, charge and similar mandatory payments. These problems are the ne bis in dem principle, the nemo tenetur se ipsum accusare principle, the question of effective regret and tax optimization. The current problem of the ne bis in idem principle emerged from the decision of the...

This thesis explores concept of mentoring among pastors of the Church of the Brethren denomination in the Czech republic. The text is divided into four chapters. Individual chapters first introduce the basic terminology, theoretical and historical definition of mentoring, participants, key principles and forms of mentoring. Subsequently, attention is focused on the analogues of mentoring in church history, on medieval spiritual accompaniment, on the role of the spiritual and finally on mentoring among preachers, pastors and vicars nowadays. The text also deals with the issue of roles and competencies of the mentor with a focus on the mentor of spiritual workers. Part of this thesis is a quantitative research survey, which examines the practice of mentoring among preachers and vicars of the Church of the Brethren, identifies competences of their mentors and also the key topics of mentoring meetings. Key words: mentoring, mentor, competence, pastor, vicar, spiritual accompaniment

Taxes and other charges that are paid secure the economic existence of national and public budgets and funds. If a tax debtor refuses to consent to or pay their state tax, the state will not let this act go unpunished. While the issue of tax enforcement through taxation or the execution of insolvency proceedings is a highly interesting topic, it is also a huge and extremely sensitive and topical issue. Tax arrears have emerged within our economy and will continue to increase. Likewise, it is also known that the number of insolvency executions ordered for these non-payers is on the rise. This review focuses on the field of tax enforcement and defines the current position. The objective of this paper is to create the basis for further research into the effectiveness of enforcement instruments.

F. Valenta was a Czech economist, academician. He is famous for his research into micro and macro theory of innovations (including the consequences). He was interested in the development of science and technology, efficiency and innovation processes. He created the comprehensive theory of innovations. This theory is breakthrough for the classifications of innovations with innovation orders. His ideas are inspirational even nowadays in both theory and practice.

This work deals with the selected matters of sharing economy in tourism. The tourism belongs to the important economic fields in the today´s world. The tourism has both positive impact on cultural education through visiting new places and negative ones like environmental pollution. Sharing economy and tourism are linked together. People use sharing economy, especially in the area of accommodation services. Information and communication technologies support utilization of sharing economy. This paper is focused on the situation in the Czech Republic, with an aim to find out what the Czech people generally know about sharing economy or whether they use sharing economy in their lives.

This diploma thesis deals with the causes of division of customer preferences towards individual retail units in the town of Blatná in order to recommend proposals for improvement for the consumer cooperative COOP. The theoretical overview provides basic information about food retailers in the Czech Republic, presents the formats of stores, attitudes of shoppers to food stores, individual elements of the retail mix or other factors influencing customer attitudes towards the store which can be influenced by retailers. The practical part relates to the food chains in Blatná and it is focused on identifying the respondents' favourite and main shopping place, the reasons for dividing customer preferences towards retail units, researching attitudes toward retail units and evaluating the retail mix of these stores. The practical part consists of two parts, a questionnaire survey focused on customers of food stores in Blatná, and research from these stores. Subsequently, it is possible to define respondents' attitudes towards food retailers in Blatná and their buying behavior. The survey in retail formats is used to identify and evaluate the core elements of the retail mix of individual stores. Thanks to these procedures it is possible to define improvement suggestions for COOP Tip in Blatná.

This bachelor’s thesis includes product placement in magazines focused on women of the Y generation. The main task of this thesis is to investigate the influence of product placement in women's fashion magazines especially on shopping behaviour of readers. With the help of the eye-tracking technology and in-depth interviews were found results that influence the Y generation's attitude to the researched issue, which suggested some recommendations for product placement clients in women's magazines.

The aim of the thesis is to find out the economic results in Lesní společnost Ledeč nad Sázavou, a.s., cost-benefit analysis and proposal of measures for cost savings. The theoretical part of the work is based on professional literature and legislation, which relate to costs, revenues, profit, income tax and financial analysis. The practical part analyses costs, revenues and economic results in the company in 2014-2018. A vertical cost-benefit analysis was used to evaluate the results. Profit before tax was determined, its transformation was shown with the help of the tax base and the current tax and the deferred tax were calculated. Finally, after-tax profit was obtained, and the profit or loss settlement process was explained.

This thesis aims to help uncover the context of church socio-educational work with youth in Czech Republic. It emphasizes the lecturer, who puts the education into practice, and it deals with mentoring as a tool for development of this lecturer. The thesis considers mentoring as a beneficial approach with regards to progress of lecturers, who work with christian youth. The thesis has a theoretical-empirical character. The theoretical part focuses on definition of church socio-educational work with youth and follows with some insight into the requirements for a lecturer, who puts it into practice. It makes use of four various theoretical perspectives, which are Social pedagogy, Christian youth education, volunteering and Pedagogy of leisure time. Finally the theoretical part examines mentoring of this lecturer with regards to previous findings. The research part investigates the phenomenon of mentoring in a specific environment of church socio-educational work with youth. It does so in order to find out the impacts that mentoring has on a development of a lecturer from the viewpoint of mentors and lecturers of the programme. The case study analyzes in-depth interviews based on grounded theory principles. The main findings include the fact, that in the eyes of the participants, mentoring is...

Copyrighted work and advertising This diploma thesis explores the field of intellectual property law and deals with the current legal regulation of copyrighted work and advertising. The thesis aspires to introduce the basic attributes of the individual legislative regulations of the concepts of copyrighted work and advertising and to show the basis on which works are protected by the Copyright Act, what rights the authors have concerning their works and how can this issue be reflected in the process of creating advertising. At its core the thesis discusses the relationship between the copyrighted work and advertising and points out the factual intersection and proximity of these two areas. This thesis also looks into the decisions of Czech courts in the area of copyright infringement when using a specific foreign copyrighted work in advertising. The thesis consists of an introduction, which presents the topic to the reader, and continues to introduce the two main areas, the copyrighted work and advertising, which are further divided into 8 chapters. The first chapter describes the systematic incorporation of the copyright law in the field of intellectual property law, the constitutional basis which the copyright law relies upon and intangible assets, as the subject of protection of this legal...

This Master theses examines revenue from implementing financial transaction tax in the European Union. Furthermore, it analyses partial or full replacement of current own resources with this tax.

The bachelor thesis presents the theoretical view of the teaching profession and is focused on the personal and professional development of the teacher during his career. In the introductory chapters, the terms related to the teaching profession are characterized and motivation for choosing the profession is studied. Other chapters highlight the pitfalls of this profession and its positive and negative impacts on the teacher's personality and mental health.

F. Valenta was a Czech economist, academician. He is famous for his research into micro and macro theory of innovations (including the consequences). He was interested in the development of science and technology, efficiency and innovation processes. He created the comprehensive theory of innovations. This theory is breakthrough for the classifications of innovations with innovation orders. His ideas are inspirational even nowadays in both theory and practice.

The diploma thesis deals with issues of tax inspection and communication with the tax authority. The theoretical part of the diploma thesis defines the basic concepts needed to analyze the tax inspection. The second part of the diploma thesis includes an analysis of the tax inspection and the communication with the tax authority. Based on this analysis is identified the main problems in the tax administration, and afterward proposed solutions to the main problems.

Presentation of taxes in the accounting system of business corporations is defined by rules, and it is very important for business corporations when and how taxes influence economic result. At first the tax system of the Czech Republic is described and individual taxes are categorized. Then the work deals with how these taxes are accounted. Because of an important role of corporate income tax, the work also deals with a transforming economic result into a base of corporate income tax and options to optimize a tax duty of this tax. A company settled in the Central Bohemia was chosen for the practical part, which presents the tax system in a particular company during year 2017. The company manufactures goods from nonwoven textile, which are used during environmental accidents and incidents. Then the work describes how the taxes of this business corporation were accounted. The work also deals with the transforming of company's profit into the base of corporate income tax and then the tax duty of company is calculated. Finally there are mentioned some options that they can de-crease the corporate income tax and then these options are also calculated.

This bachelor thesis contains information about the tax system of Ukraine and focuses in detail on corporate income tax. The theoretical part describes corporate income tax in Ukraine, including the procedures for calculating the amount of tax. The practical part is devoted to the optimization of the tax burden of the selected enterprise in Ukraine on corporate income tax. The practical part of the thesis contains information from the official website of the selected company, including some accounting data related to the corporate income tax. The aim of the practical part is to compare possible ways of calculating the corporate income tax with the application of legal optimization elements in the selected enterprise. At the end of the thesis I try to answer the question how to optimize the tax burden of the enterprise in Ukraine.

The bachelor thesis deals with the identification of methods of tax collection measurement and their application in comparison with selected OECD member countries. The objective of this thesis is proposing an optimum solution how to increase the efficiency of tax collection. The theoretical part introduces the tax system and its efficiency. The practical part is dedicated to the analysis of the methods and their last results, which are the basics for the comparison of the methods and the following conclusions and recommendations for the tax system in the Czech Re-public.

The aim of the bachelor thesis was to analyze inventory and inventory management in a selected accounting unit, which focuses on custom order production and subsequent evaluation and improvement of inventory management. The theoretical part includes characteristics of delivery of supplies, methods of accounting and valuation of inventories, as well as registration of inventory and supplies in stock. This part is based studies of specialized literature on the subject as the main source of information. The practical part introduces the selected entity, core activities of its business, and accounts that are used for inventory accounting. This part of the thesis is focused on accounting operations connected with the company stocks. Above all, inventory acquisition, inventory in stock, loss of inventory, and inventory taking are monitored. The main information source of this part comes from the general ledger and warehouse accounting of the company. The bachelor thesis found the methods and procedures used in the selected entity are suitable chosen for inventory management while only several minor imperfections have been detected.

The bachelor thesis deals with issues of tax evasion, namely the procedures for their detection from the tax administrator's point of view. The work includes the definition of legal and illegal tax optimization, causes and methods of tax evasion measurement and the possibility of their detection in tax administration in accordance with the Tax Code. Subsequently, an interview with an employee of the tax office is conducted. The essence of the interview is to find out how tax administrator practices work in practice and to identify potential shortcomings. Finally, proposals and discussion of procedures that could contribute to the detection of tax evasion are presented.

The diploma thesis is focused on transfer pricing, which the multinational companies use to transfer profits in order to minimize the tax within the group. The goal is to quantify the impacts of using individual methods on corporate income tax using the Amadeus database and identify possible loopholes that corporations use for tax planning.

Registered capital of a limited liability company Abstract This master thesis deals with the institution of the registered capital in a limited liability company, its meaning and its purpose. The aim of the master thesis is to evaluate the current legislation, to compare it with the adjustment of the registered capital in other countries (especially in Germany), as well as to propose its concrete improvements. The new legislation of the limited liability company is very different from the previous legislation; the abolition of the minimum registered capital is one change brought by the new legislation. This is the result, not the cause of questioning the registered capital as the creditor protection institute. The registered capital does not perform the guarantee function, because the regulation of the registered capital does not provide (and the neither did the previous Act) effective guarantees that the company will have funds corresponding to the amount of the registered capital after the establishment of the company as well as during the period of its existence. Other provisions concerning the actual creation and maintenance of the registered capital were (except, for instance, the registered capital test) preserved. This is positive, especially because of great number of companies that have...

The aim of this thesis is to summarizingly describe non-contractual institutions of the use of copyrighted work, to define this legal branch under the system of copyright law as well as to briefly introduce the essential institutes and concepts of copyright law as such. The second chapter focuses on the explanation of the concept of copyright law and its placement in the system of law. Afterwards, a brief historical background of copyright law on the territory of the Czech Republic and the most important reasons for providing copyright protection are introduced. In the third chapter, the essential concepts of copyright law are defined, such as author's work, the characteristics of author's works, categories of author's works, exceptions to copyright and the concept of authorship. The description of when the copyright protection is created follows. Then, the definition of the content of copyright, including the scope of moral and economic rights of author of the work, is presented. Finally, the institution of public domain is explained. The fourth and main chapter of this thesis contains a digression in the field of copyright contracts, followed by the introduction to the field of the non-contractual institutions of the use of copyrighted work. Next, there is an overview of the European and...

This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.

The diploma thesis "Tax implications adjusting the profit to the tax base of corporate income tax" focuses on the formulation of recommendations of legal tax optimization leading to the reduction of the tax base of the selected entity. The main direction of optimization is the management of costs, which, with their character, contribute significantly to the formation of the tax base. The thesis is divided into the theoretical and practical part. The theoretical part will allow to get knowledge of corporate income tax in the general legal regulation of the Czech Republic. In addition, there is the process of transformation of the economic result in the tax base with the identification of areas of legal tax optimization based on the Income Tax Act No. 586/1992 Coll. In the practical part, there is the application of acquired knowledge to the real data of ABC, s.r.o. Subsequently, the optimization options are proposed to reduce the tax burden so that their economic substance has a real meaning for a given entity. At the end of the thesis the recommendations are generalized for wider practical use.

This thesis deals with complex land consolidation, describing different stages of this process. We also designed a project of complex land consolidation in cadastre unit of Chmelná village. First step was to make a research and describe the territory. We took environment protection into consideration as well, and create a plan for common facilities; including arrangements to make lands accessible, arrangements to protect agricultural land, arrangements to environment protection and environment engineering and water management. The thesis deals with the possession of specified owners, for whom we created deed of ownership and rearrangements to their lands.

The Internet and copyright - the scope of liability of individual parties involved and modes of protection against piracy Abstract The main aim of this thesis is to evaluate the extension of Internet piracy as well as to determine which subjects are liable for the unlawful sharing of files and copyright protected works by using different platforms. I have decided to write about this topic primarily because of the persisting phenomenon of Internet piracy and copyright infringement. In this thesis I am proposing some ideas which could help to fight Internet piracy. I am also considering current EU legislation and the EU case-law regarding copyright on the Internet. The thesis is divided into eleven chapters, which include sub-chapters. The opening chapter introduces the reader to the piracy phenomenon and copyright infringement. The following chapters deal with the evolution of the Internet in the world in general and in the Czech Republic specifically. The third chapter describes copyright in cyberspace. Further, I consider the relevant international law, legal sources of copyright in the EU and the copyright legislation in the Czech Republic, including the protection against administrative offences in the field of copyright and criminal offences. The fourth chapter highlights specific examples of liability...

Internet and copyright Abstract The subject of this thesis is Internet and copyright which I consider to be a very topical issue according to the significant impact Internet has on the everyday life of the today's society and also on the development of copyright law. The aim of the thesis is to highlight the challenges copyright law is currently facing on account of the technological development, and to describe copyright issues on the Internet and social media which represent a specific field of intellectual property rights. The thesis is divided into six chapters and subdivided into subchapters and sections. The first chapter highlights a significance of the Internet in today's society, and it briefly outlines its evolution in time. The second chapter describes the historical development of copyright law, it explains basic copyright principles and the assignment of copyright to intellectual property rights, and it summarizes the sources of copyright law. The third chapter is devoted to basic copyright terms, and it aims to allow a closer understanding of the copyright. The fourth chapter analyzes the legal protection of copyright works, and it sums up the legal means of protection which belong to the author according to private and public law. This chapter deals with the phenomenon of social media and...

Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...

The strengthening position of the system of state capitalism begins to represent an equal counterpart to liberal-minded market economies. In this power distribution, China plays a significant role as a powerful and innovative representative of this strengthening system that combines the unchallengeable power of the state apparatus with free market functionalities and the benefits of capitalism. The impact on the distribution of forces in the world economy and the position of China is changing essentially through the system of state capitalism. The thesis analyzes the advantages and disadvantages of this system for the domestic market of China as well as for its position on the global market scale.

Final data on external trade of the CR in total, by group of countries and commodity structure.

This bachelor thesis deals mainly with the Vietnamese tax system and compares it with the Czech tax system. The tax system plays a very important role in the public budget, since it is the most involved in public budget revenue, so the state can afford to finance public goods for citizens. Each state has a different tax system, and this bachelor thesis has been processed on the basis of this idea.

The opening part of this work is focused on the literary research, especially, it defines forms of retail sales and their specifics, consumer behaviour, attitudes to consumer behaviour. also describes development of retailing in area of the Czech republic. The trends of retailing are enclosed in the literary research. The second part of this work includes results of the research of consumers' attitudes toward various forms of retail sales. The main goal of this thesis is to explore the development of shopping behaviour in the context of the development of retail sales. The recommendations for traders are designed at the end of this thesis.

The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.

The subject of this bachelor's thesis is consumer protection in rail transport. Its aim is to determine what is the current position of the consumer in rail transport, i.e. which rights and obligations belong to consumers, and based on the established facts confirm the following hypothesis: 1. Current legislative setting in consumer protection in rail transport is sufficient. 2. Competition in rail transport is beneficial for consumers.

The diploma thesis deals with the use of online marketing as a marketing strategy on the Chinese online consumer market. The aim is to find out what role online marketing plays in the life of Chinese consumers, how it influences the consumer's decision-making process and whether the Chinese market offers prerequisites for the development of online marketing. It is an analysis of the specifics of online marketing in the Chinese market environment together with the characteristics of Chinese digital consumers. Thanks to this analysis, it is possible to identify the opportunities that this relationship may bring to merchants on the Chinese B2C market. The analysis also offers the comparison of the behaviour of Chinese digital consumers and the Czech online consumer community, which enables Czech businesses to understand the specifics of the Chinese online market and eventually be able to adapt their strategy for this market. A questionnaire examining the specifics of the Czech online consumer community is a part of this thesis.

This diploma thesis deals with mentoring of teachers. The aim of the thesis is to identify and quantify the costs and benefits of public expenditures related to the institutional implementation of mentoring of teachers in the Czech Republic. Firstly, this paper summarizes the main findings of mentoring, experience with mentoring abroad, and the benefits and costs associated with mentoring. Furthermore, the thesis focuses on the development of mentoring in the Czech Republic and then offers possible solutions to the implementation of teachers mentoring in the future. Cost-Benefit analysis was used to assess the effectiveness of these public expenditures.

The thesis deals with the theoretical definition of terms innovation, product. It also describes the introduction of innovative product to market and measuring the economic impact of innovation. In practical part is characteristics of the chosen company and design of the innovation in the form of interconnection of services. They were also designed leaflets which will promote innovation.

The main aim of the thesis was a comparison buying atmosphere chosen two retail units. The first part of thesis was based on the studied literature, there has been described trade, wholesale, retail and elements of the buying atmosphere. In the second part of thesis were described chosen retail units. The second step was to analyze the data, which were obtained by two methods. The first method was structured interviews with owners of retail units. The second method was a survey that was conducted with customers of the retail units, either face to face or online questioning. Based on these data were compared retail units and created proposals to improve the atmosphere of buying retail units.

This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.

My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the calculation of the tax liability in 2015 and 2016 in the selected trading company. In the diploma thesis it was concluded that the best option for optimization is creation of reserves for repair of tangible assets or other tax deductible reserves.

Bachelor´s thesis Tax aspects of the chosen company is focused on tax payment of company Agroles s. r. o. In the first part, I describe a company, its economic situation through economic and financial analysis. Another part is focused on the tax payment of company, which I will describe in the subsection taxes and tax payment of company during the period 2013-2015. The last part I will focused on tax avoidance, which I describe optimization and I try to propose another one.

The bachelor thesis is focusing on the phenomenon of instructory according to different points of view. The main object is to chart organisation requirements towards elev traitor and leading mentor with their own perception of themselves in the role and them being aware of a possible progress. Then the thesis focuses on the conditions for choosing team members by the leading mentor. Another researched fact is difference between an instructor as a worker and an instructor with a personality. In the first part the theme is dealt in the teoretical context. The second part is a practical investigation. For the research the author uses half structured interview with instructors of three organisations, representing all the three positions elev traitor, mentor and leading mentor. The results complete the theoretical part.

This bachelor thesis deals with the business environment in the Chinese market. The aim of this work is to analyze the political, legal, economical and socio-cultural environment in China. The theoretical part deals with the characteristics of the four environments in general and examines the approaches of different authors to international business. The practical part analyzes the political, legal, economical and socio-cultural environment in China. The analysis of environment for business in the Chinese market can help Czech companies in entering this market. In the conclusion is a summary of all the environments and brief outline of threats and opportunities in the Chinese market for foreign investors.

The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.

CHARLES UNIVERSITY IN PRAGUE Faculty of Law Institute of Copyright, Industrial Property Rights and Competition Law DOCTORAL DISSERTATION The Evolution and the Limits of the Copyright Protection in the Global Information Society ABSTRACT Author: Mgr. Alena Andruško Supervisor: Prof. JUDr. Dr. iur. h. c. Jan Kříž, CSc. Field of Study: Civil Law Theoretical Legal Science Year: 2015 ABSTRACT Copyright law is one of the branches of law that has become, with the development of the Internet, the center of interest for different types of stakeholders in the global information society. With the evolution of "Web 2.0", sometimes called the "Participative Web", represented by user-generated content (UGC), and also with the evolution of peer-to-peer (P2P) file sharing and recently cyberlockers, the effectiveness of copyright protection online has become a problem where solutions can be found only with difficulty. Online copyright infringement is a complex phenomenon with a multiplicity of contributing factors. To see and understand these factors one must not only know and understand the territorial and international legal rules governing copyright, but also know and understand the online ecosystem in which copyright infringement takes place, which is impossible without knowing the history, evolution and technical...

The subject of this thesis is optimization of inventory in selected organization. Inventory optimization is a very important topic in each organization because it reduces storage costs. At the beginning the inventory theory is presented. It shows the meaning and types of inventory, inventory control and also different methods and models of inventory control. Inventory optimization in the enterprise can be reached by using models of inventory control. In the second part the company on which is applied the analysis of various mathematical and statistical methods is presented. Specifically ABC analysis where the individual components of inventory are divided into groups according to the importance. EOQ model which serves to minimise the cost of supply and tries to optimise the time cycle of the supply. Safety stock ensures the smooth running of the production and covers the extraordinary fluctuations between deliveries. At the end these methods are compared and evaluated.

The theme of this bachelor thesis is Evaluation of suitability implementation cashless society in developing countries, especially in Nigeria and India. The work examines pros and cons of cashless society on European countries and then apply it to India and Nigeria. The main goal is to evaluate how are India and Nigeria prepared for going cashless and to point out on pros and cons which would that change bring.

This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.

The bachelor thesis solves the issue of determination of the corporate income tax for the legal corporate entities based in the Czech Republic and it looks into the issue of effective corporate tax rates. The aim of thesis is to describe a course of a corporate income tax determination from the origin of earnings before tax, through a transformation to tax base and to final tax duty. Another aim of this thesis is to describe effective corporate tax rates, the methods of their calculation and to make an analysis of the effective taxation in 60 business entities in four branches of Czech industry.

The aim of the thesis is to assess space management of a retail unit and to propose a new efficient model. The selected retail unit for this thesis is Tesco store in Písek. Theoretical part focuses on basics of space management and tactics that are used by retailers to utilize space. At the beginning of the practical part is description of current layout of the retail unit. After the description can be found evaluated survey that was conducted on customers. Based on acquired data a new layout is proposed while also respecting retail unit's needs.