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  • image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    Authors: Jackson, Ladislav;

    Phoebe Apperson Hearst měla velmi úspěšného vlastního syna Williama, který byl ale více jako jeho otec: tvrdý obchodník. Našla však jemnou, uměleckou duši v malíři Orrinu Peckovi (1860–1921), který byl údajně gay a který ji, ještě za života své vlastní matky, začal oslovovat „má druhá mámo.“ Na základě podrobného výzkumu jejich vzájemné korespondence v Peckově pozůstalosti se můžeme ptát, jak moc si byla progresivní, bohatá žena 19. století, jakou byla Phoebe Hearst, vědoma Peckovy sexuality a pokud ano, jestli s tím neměla problém, nebo šlo o nevyřčené tajemství mezi nimi? Jejich příběh představí historik umění Ladislav Zikmund-Lender. Phoebe Apperson Hearst had a very successful son of William, but he was more like his father: a tough businessman. However, she found a delicate, artistic soul in the painter Orrin Peck (1860–1921), who was allegedly gay and who, while still his own mother's life, began to address her as “my second mother.” Based on a detailed study of their correspondence in Peck's estate, we may ask how much a progressive, rich 19th-century woman like Phoebe Hearst was aware of Peck's sexuality, and if so, if she had no problem with it, or was it an unspoken secret between them? Their story will be presented by art historian Ladislav Zikmund-Lender.

    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Digitální knihovna V...arrow_drop_down
    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Digitální knihovna V...arrow_drop_down
      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Bílý, Radim;

    Presented bachelor thesis has the ambition to analyze the American Presidential Elections 2016, which were on November the 3rd. The main two candidates in those elections were Donald Trump (Republican nominee) and Hillary Clinton (Democratic Nominee). The first (theoretical) part of this bachelor thesis is about political campaigns, electoral campaigns and political marketing and also about the American president the relation between Constitution and the real power. I chose several authors, which are focusing in the field of study of Political Marketing in their researches Pippa Norris, Andrzej Jablonski and Czech authors Eva Lebedova Bradova and doctor Štedroň. In this part I've described elements of electoral campaigns and basic division of political campaigns premoderní, modern and postmodern. Nowadays, according to Pippa Norris and also Andrzej Jablonski and his colleagues, we are in time, which are typical for post-modern campaign. These campaigns are characterized by professionalization, using modern technologies (internet and television) and focusing on voter (using database). Second part of theoretical part is trying to focus to constitutional frame of presidential elections and how the system of choosing the new leader works. After theoretical frame, there is a picture of Hillary Clinton before elections. I found important to say a little bit more about her life, because she constantly referred to her experiences from her life. After that, finally, there is an analytical part. This part started with the open informations about her electoral team, logo, financing and others. The main part is analyzing in time from deciding to run do December 2015, from January 2016 to July 2016 and from August 2016 until November. During this I focused to 3 elements how the negative campaign influenced the campaign, the main topics of that period and the favorable rate according to several agencies. Next parts of this bachelor thesis are about using social networks and final summary of elements of electoral campaigns used during her campaign. The last part is results of the elections and reasons, why she probably lost the elections. Předkládaná bakalářská práce má za ambici analyzovat jevy a situace, které se objevovaly během kampaně Hillary Clinton. Bakalářská práce se věnuje období před samotným ohlášením kandidatury až po závěrečné uznání výsledků voleb. V průběhu práce budou analyzovány 3 aspekty práce se sociálními médii, veřejné mínění a exit polls a jevy před volbami zejména pak kauzy (Benghází, využívání soukromého emailu,.) a protesty proti Hillary Clinton. Zmíněné tři aspekty byly vybrány jako jedny z prvků post-moderní kampaně. Během práce dojde i k obecnému seznámení s procesem volby a jevům, které jej provázely (výsledky primárních voleb, prohlášení,). Cílem práce tak bude zjistit výskyt, intenzitu a obsah negativní kampaně, jak se měnily prognózy vítězství, jaké fakty ovlivnily právě exit polls, a jak během sledovaného období Hillary Clinton pracovala se sociálními médii (jaký byl obsah sdělení a kdy získala nejvíce nových podporovatelů). Cílem práce bude také aplikace nástrojů a strategií, se kterými dojde k seznámení v první části bakalářské práce. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Šrámek, Pavel;

    I chose the topic of this thesis for several reasons. One of the main reasons was the fact that I am a dispositor and investor of many types of cryptocurrencies. This is literally my lifestyle as I use these on a daily basis, especially for payments and savings. For this reason, I follow their price development, while at the same time it is very beneficial to seek out new information and technologies that are relevant to the topic. A not insignificant motive was also my interest in relation to the legal regulation of cryptocurrencies, both in the Czech Republic and abroad, or individual partial differences in the concept of this issue. At the same time, I was interested in how and in what form the profits from mining and trading in cryptocurrencies are taxed, as I started to deal with cryptocurrencies in 2009, with the fact that at the very beginning it was a form of hobby, and this hobby gradually turned into a lifestyle, as I currently have a considerable portfolio containing 22 cryptocurrencies, which make up a significant part of my savings. It is an exaggeration to say that after completing this thesis, I know how to effectively optimize the profits from my cryptocurrency portfolio. The fact that I can use this knowledge in my life and in the future I rate as highly positive. The thesis aims to answer important questions, in particular whether cryptocurrency is a currency, whether it is currently legal tender or whether cryptocurrency profits can be taxed in the Czech Republic? In the context of the above, the thesis is thus divided into four chapters, where the introduction is devoted to the interpretation of basic concepts, a brief historical excursion in the field of currencies in general, and the concepts of barter or payments are also explained. This is followed by a subsection dealing with the gold standard and answering several questions in relation to gold as a currency that has retained its value for several centuries. It is also worth mentioning the modern concept from the perspective of the European Monetary System, or the influence and importance of the European Central Bank. Subsequently, the dissertation deals with a thorough treatment of the topic of cryptocurrencies, focusing on the explanation of the basic concepts, their origin and development, and a description of the technological foundations so that these can be understood even by the reader who is a layman in terms of this issue. The analysis and individual details and subsequent differences between certain specific representatives of cryptocurrencies cannot be omitted. I will also bring the reader closer to my personal experience with cryptocurrencies, which additionally helped me to answer some key questions and at the same time contributed significantly to the development of this thesis. The third part of the thesis reflects on the diversity and comparison of the legislation of the two largest producers of cryptocurrencies, as well as the position of the European Union and the Czech Republic on the identical issue. It also answers fundamental questions in terms of the perception of cryptocurrencies by the Czech legislation and whether cryptocurrencies can be considered a legal currency in the Czech Republic. Finally, the taxation of profits from cryptocurrencies in the Czech Republic is taken into account, where, according to available information, 9% of Czechs have already invested in cryptocurrencies. This and other interesting information is based on the STEM/MARK survey carried out in February and March 2022, which shows, among other things, that more than a third of young people under 29 have already invested in cryptocurrencies or are thinking about it, and it should be noted that the interest in investing continues despite rising inflation. Apart from the above, the thesis is intended to help orient the broader public, especially the general public, but also experts, in terms of the current cryptocurrency Téma této diplomové práce jsem si zvolil hned z několika důvodů. Jedním ze stěžejních důvodů byla skutečnost, že jsem disponentem a investorem mnoha druhů kryptoměn. Jedná se doslova o můj životní styl, když tyto využívám každý den, a to zejména pro placení a spoření. Z tohoto důvodu jsem nucen sledovat jejich cenový vývoj, současně je velmi přínosné vyhledávat nové informace a technologie, které se daného tématu týkají. Nezanedbatelným motivem byl i můj zájem ve vztahu k právní regulaci kryptoměn, a to jak v České republice, tak v zahraničí, respektive jednotlivým dílčím rozdílům v pojetí této problematiky. Současně mne zajímalo, jakým způsobem a v jaké formě jsou daněny zisky z těžby a obchodování s kryptoměnami, neboť kryptoměnám jsem se začal věnovat od roku 2009 s tím, že na samém počátku se jednalo o určitou formu záliby, přičemž tato záliba postupně přešla v životní styl, když v současné době disponuji značným portfoliem obsahujícím 22 kryptoměn, jež tvoří značnou část mých úspor. V nadsázce lze říci, že po vypracování této diplomové práce vím, jak efektivně optimalizovat zisky z mého kryptoměnového portfolia. Skutečnost, že mohu využít tyto znalosti v mém životě i do budoucna hodnotím jako vysoce pozitivní. Diplomová práce si klade za cíl zodpovězení významných otázek, zejména to, zda je kryptoměna měnou, zda je v současné době legálním platidlem či zda lze danit zisk z kryptoměn v ČR? V souvislosti s výše uvedeným je tak diplomová práce členěna do čtyř kapitol, když v úvod je věnován interpretaci základních pojmů, stručnému historickém exkurzu v oblasti měn v obecné rovině, taktéž jsou vysvětleny pojmy směnného obchodu či platidel. Následuje podkapitola zabývající se zlatým standardem a zodpovězení několika otázek ve vztahu ke zlatu, jakožto měně, jež si uchovává svou hodnotu již několik staletí. Za zmínku rovněž stojí moderní pojetí z pohledu Evropského měnového systému, respektive vliv a význam Evropské centrální banky. Následně se diplomová práce zabývá zevrubným pojetím tématu kryptoměn se zaměřením na vysvětlení základních pojmů, jejich vznik a vývoj a popis technologických základů tak, aby tyto pochopil i čtenář, jenž je laikem z hlediska této problematiky. Nelze nezmínit i analýzu a jednotlivé detaily a následné rozdíly mezi určitými konkrétními zástupci kryptoměn. Taktéž čtenáři přiblížím mé osobní zkušenosti s kryptoměnami, které mi navíc pomohly zodpovědět některé klíčové otázky a současně významným způsobem dopomohly ke zpracování této diplomové práce. Třetí část diplomové práce reflektuje na různorodost a komparaci legislativy dvou největších producentů kryptoměn, jakož i na postoj Evropské unie a České republiky v totožné problematice. Zodpovězeny jsou i zásadní otázky ve smyslu vnímání kryptoměn českou legislativou a zda kryptoměny lze v České republice považovat za legální měnu. Závěrem je zohledněno zdanění zisku z kryptoměn v rámci České republiky, kdy dle dostupných informací investovalo do kryptoměn již 9 % Čechů. Tyto i další zajímavé informace vyplývají ostatně z výzkumu agentur STEM/MARK probíhajícího v únoru a březnu roku 2022. Z výzkumu mimo jiné vyplývá, že investici do kryptoměn již učinila nebo o ní přemýšlí více než třetina mladých lidí do 29 let, přičemž je třeba konstatovat, že zájem o investice trvá i přes zvyšující se inflaci. Vyjma výše uvedeného má diplomová práce pomoci s orientací širší, zejména laické veřejnosti, ale i odborníkům, a to z hlediska současné legislativy kryptoměn v České republice, a současně má poukázat na její potenciální vývoj nejen u nás, ale i v zahraničí. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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  • image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    Authors: Jackson, Ladislav;

    Phoebe Apperson Hearst měla velmi úspěšného vlastního syna Williama, který byl ale více jako jeho otec: tvrdý obchodník. Našla však jemnou, uměleckou duši v malíři Orrinu Peckovi (1860–1921), který byl údajně gay a který ji, ještě za života své vlastní matky, začal oslovovat „má druhá mámo.“ Na základě podrobného výzkumu jejich vzájemné korespondence v Peckově pozůstalosti se můžeme ptát, jak moc si byla progresivní, bohatá žena 19. století, jakou byla Phoebe Hearst, vědoma Peckovy sexuality a pokud ano, jestli s tím neměla problém, nebo šlo o nevyřčené tajemství mezi nimi? Jejich příběh představí historik umění Ladislav Zikmund-Lender. Phoebe Apperson Hearst had a very successful son of William, but he was more like his father: a tough businessman. However, she found a delicate, artistic soul in the painter Orrin Peck (1860–1921), who was allegedly gay and who, while still his own mother's life, began to address her as “my second mother.” Based on a detailed study of their correspondence in Peck's estate, we may ask how much a progressive, rich 19th-century woman like Phoebe Hearst was aware of Peck's sexuality, and if so, if she had no problem with it, or was it an unspoken secret between them? Their story will be presented by art historian Ladislav Zikmund-Lender.

    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Digitální knihovna V...arrow_drop_down
    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Digitální knihovna V...arrow_drop_down
      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Bílý, Radim;

    Presented bachelor thesis has the ambition to analyze the American Presidential Elections 2016, which were on November the 3rd. The main two candidates in those elections were Donald Trump (Republican nominee) and Hillary Clinton (Democratic Nominee). The first (theoretical) part of this bachelor thesis is about political campaigns, electoral campaigns and political marketing and also about the American president the relation between Constitution and the real power. I chose several authors, which are focusing in the field of study of Political Marketing in their researches Pippa Norris, Andrzej Jablonski and Czech authors Eva Lebedova Bradova and doctor Štedroň. In this part I've described elements of electoral campaigns and basic division of political campaigns premoderní, modern and postmodern. Nowadays, according to Pippa Norris and also Andrzej Jablonski and his colleagues, we are in time, which are typical for post-modern campaign. These campaigns are characterized by professionalization, using modern technologies (internet and television) and focusing on voter (using database). Second part of theoretical part is trying to focus to constitutional frame of presidential elections and how the system of choosing the new leader works. After theoretical frame, there is a picture of Hillary Clinton before elections. I found important to say a little bit more about her life, because she constantly referred to her experiences from her life. After that, finally, there is an analytical part. This part started with the open informations about her electoral team, logo, financing and others. The main part is analyzing in time from deciding to run do December 2015, from January 2016 to July 2016 and from August 2016 until November. During this I focused to 3 elements how the negative campaign influenced the campaign, the main topics of that period and the favorable rate according to several agencies. Next parts of this bachelor thesis are about using social networks and final summary of elements of electoral campaigns used during her campaign. The last part is results of the elections and reasons, why she probably lost the elections. Předkládaná bakalářská práce má za ambici analyzovat jevy a situace, které se objevovaly během kampaně Hillary Clinton. Bakalářská práce se věnuje období před samotným ohlášením kandidatury až po závěrečné uznání výsledků voleb. V průběhu práce budou analyzovány 3 aspekty práce se sociálními médii, veřejné mínění a exit polls a jevy před volbami zejména pak kauzy (Benghází, využívání soukromého emailu,.) a protesty proti Hillary Clinton. Zmíněné tři aspekty byly vybrány jako jedny z prvků post-moderní kampaně. Během práce dojde i k obecnému seznámení s procesem volby a jevům, které jej provázely (výsledky primárních voleb, prohlášení,). Cílem práce tak bude zjistit výskyt, intenzitu a obsah negativní kampaně, jak se měnily prognózy vítězství, jaké fakty ovlivnily právě exit polls, a jak během sledovaného období Hillary Clinton pracovala se sociálními médii (jaký byl obsah sdělení a kdy získala nejvíce nových podporovatelů). Cílem práce bude také aplikace nástrojů a strategií, se kterými dojde k seznámení v první části bakalářské práce. Obhájeno

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    Authors: Šrámek, Pavel;

    I chose the topic of this thesis for several reasons. One of the main reasons was the fact that I am a dispositor and investor of many types of cryptocurrencies. This is literally my lifestyle as I use these on a daily basis, especially for payments and savings. For this reason, I follow their price development, while at the same time it is very beneficial to seek out new information and technologies that are relevant to the topic. A not insignificant motive was also my interest in relation to the legal regulation of cryptocurrencies, both in the Czech Republic and abroad, or individual partial differences in the concept of this issue. At the same time, I was interested in how and in what form the profits from mining and trading in cryptocurrencies are taxed, as I started to deal with cryptocurrencies in 2009, with the fact that at the very beginning it was a form of hobby, and this hobby gradually turned into a lifestyle, as I currently have a considerable portfolio containing 22 cryptocurrencies, which make up a significant part of my savings. It is an exaggeration to say that after completing this thesis, I know how to effectively optimize the profits from my cryptocurrency portfolio. The fact that I can use this knowledge in my life and in the future I rate as highly positive. The thesis aims to answer important questions, in particular whether cryptocurrency is a currency, whether it is currently legal tender or whether cryptocurrency profits can be taxed in the Czech Republic? In the context of the above, the thesis is thus divided into four chapters, where the introduction is devoted to the interpretation of basic concepts, a brief historical excursion in the field of currencies in general, and the concepts of barter or payments are also explained. This is followed by a subsection dealing with the gold standard and answering several questions in relation to gold as a currency that has retained its value for several centuries. It is also worth mentioning the modern concept from the perspective of the European Monetary System, or the influence and importance of the European Central Bank. Subsequently, the dissertation deals with a thorough treatment of the topic of cryptocurrencies, focusing on the explanation of the basic concepts, their origin and development, and a description of the technological foundations so that these can be understood even by the reader who is a layman in terms of this issue. The analysis and individual details and subsequent differences between certain specific representatives of cryptocurrencies cannot be omitted. I will also bring the reader closer to my personal experience with cryptocurrencies, which additionally helped me to answer some key questions and at the same time contributed significantly to the development of this thesis. The third part of the thesis reflects on the diversity and comparison of the legislation of the two largest producers of cryptocurrencies, as well as the position of the European Union and the Czech Republic on the identical issue. It also answers fundamental questions in terms of the perception of cryptocurrencies by the Czech legislation and whether cryptocurrencies can be considered a legal currency in the Czech Republic. Finally, the taxation of profits from cryptocurrencies in the Czech Republic is taken into account, where, according to available information, 9% of Czechs have already invested in cryptocurrencies. This and other interesting information is based on the STEM/MARK survey carried out in February and March 2022, which shows, among other things, that more than a third of young people under 29 have already invested in cryptocurrencies or are thinking about it, and it should be noted that the interest in investing continues despite rising inflation. Apart from the above, the thesis is intended to help orient the broader public, especially the general public, but also experts, in terms of the current cryptocurrency Téma této diplomové práce jsem si zvolil hned z několika důvodů. Jedním ze stěžejních důvodů byla skutečnost, že jsem disponentem a investorem mnoha druhů kryptoměn. Jedná se doslova o můj životní styl, když tyto využívám každý den, a to zejména pro placení a spoření. Z tohoto důvodu jsem nucen sledovat jejich cenový vývoj, současně je velmi přínosné vyhledávat nové informace a technologie, které se daného tématu týkají. Nezanedbatelným motivem byl i můj zájem ve vztahu k právní regulaci kryptoměn, a to jak v České republice, tak v zahraničí, respektive jednotlivým dílčím rozdílům v pojetí této problematiky. Současně mne zajímalo, jakým způsobem a v jaké formě jsou daněny zisky z těžby a obchodování s kryptoměnami, neboť kryptoměnám jsem se začal věnovat od roku 2009 s tím, že na samém počátku se jednalo o určitou formu záliby, přičemž tato záliba postupně přešla v životní styl, když v současné době disponuji značným portfoliem obsahujícím 22 kryptoměn, jež tvoří značnou část mých úspor. V nadsázce lze říci, že po vypracování této diplomové práce vím, jak efektivně optimalizovat zisky z mého kryptoměnového portfolia. Skutečnost, že mohu využít tyto znalosti v mém životě i do budoucna hodnotím jako vysoce pozitivní. Diplomová práce si klade za cíl zodpovězení významných otázek, zejména to, zda je kryptoměna měnou, zda je v současné době legálním platidlem či zda lze danit zisk z kryptoměn v ČR? V souvislosti s výše uvedeným je tak diplomová práce členěna do čtyř kapitol, když v úvod je věnován interpretaci základních pojmů, stručnému historickém exkurzu v oblasti měn v obecné rovině, taktéž jsou vysvětleny pojmy směnného obchodu či platidel. Následuje podkapitola zabývající se zlatým standardem a zodpovězení několika otázek ve vztahu ke zlatu, jakožto měně, jež si uchovává svou hodnotu již několik staletí. Za zmínku rovněž stojí moderní pojetí z pohledu Evropského měnového systému, respektive vliv a význam Evropské centrální banky. Následně se diplomová práce zabývá zevrubným pojetím tématu kryptoměn se zaměřením na vysvětlení základních pojmů, jejich vznik a vývoj a popis technologických základů tak, aby tyto pochopil i čtenář, jenž je laikem z hlediska této problematiky. Nelze nezmínit i analýzu a jednotlivé detaily a následné rozdíly mezi určitými konkrétními zástupci kryptoměn. Taktéž čtenáři přiblížím mé osobní zkušenosti s kryptoměnami, které mi navíc pomohly zodpovědět některé klíčové otázky a současně významným způsobem dopomohly ke zpracování této diplomové práce. Třetí část diplomové práce reflektuje na různorodost a komparaci legislativy dvou největších producentů kryptoměn, jakož i na postoj Evropské unie a České republiky v totožné problematice. Zodpovězeny jsou i zásadní otázky ve smyslu vnímání kryptoměn českou legislativou a zda kryptoměny lze v České republice považovat za legální měnu. Závěrem je zohledněno zdanění zisku z kryptoměn v rámci České republiky, kdy dle dostupných informací investovalo do kryptoměn již 9 % Čechů. Tyto i další zajímavé informace vyplývají ostatně z výzkumu agentur STEM/MARK probíhajícího v únoru a březnu roku 2022. Z výzkumu mimo jiné vyplývá, že investici do kryptoměn již učinila nebo o ní přemýšlí více než třetina mladých lidí do 29 let, přičemž je třeba konstatovat, že zájem o investice trvá i přes zvyšující se inflaci. Vyjma výše uvedeného má diplomová práce pomoci s orientací širší, zejména laické veřejnosti, ale i odborníkům, a to z hlediska současné legislativy kryptoměn v České republice, a současně má poukázat na její potenciální vývoj nejen u nás, ale i v zahraničí. Obhájeno

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