National Repository of Grey Literature 202 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Tax - law relation with the community of unit owners
Bučková, Ariana ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Trubač, Ondřej (referee)
TAX - LAW RELATIONS WITH THE COMMUNITY OF UNIT OWNERS ABSTRAKT OF WORK IN ENGLISH: The thesis deals with the detailed legal analysis of the owners of units created on the basis of the Act on Ownership of Housing and subsequently from January the 1st, 2014 created by the community of owners on the basis of the so-called new Civil Code. This was a large-scale recognition of private law that had an impact on public law and caused the necessary changes to financial, specifically tax laws and related procedural rules. The rights and obligations of the owners of units created by the Act on the Ownership of Housing in Connection with Recognized Private Law and their Coexistence with the Newly Developing Communities after January the 1st 2014 is the pivotal point of this work. The great part is devoted to tax impacts on the community as a legal entity and on natural and legal persons involved in the community, regardless of whether they are owners or administrators. Thesis has analysed report of administration and monetary advances of ownership of housing. Obligations and rights related to the accounting of advancements form a separate part. The basic tax obligations are discussed in connection with the ownership or the administration of one own self or entrusted property. Moreover, the author mention the...
Early stages of neurodegenerative diseases and their diagnostics using methods of clinical and experimental neuropsychology
Marková, Hana ; Hort, Jakub (advisor) ; Rusina, Robert (referee) ; Jirák, Roman (referee)
The diagnosis of neurodegenerative diseases leading to dementia is increasingly moving to the earlier stages in an effort to find the disease-modifying treatment for these diseases. Prodromal and preclinical stages of the diseases have become the primary research interests. Neuropsychology is specifically focused on early cognitive markers and development of methods that would be able to reliably assess these markers and to evaluate the risk of progression of cognitive decline in individual cases. The theoretical part of the thesis presents the current knowledge in the field of neurodegenerative diseases, it is specifically focused on Alzheimer's disease (AD) as the most common cause of dementia. We also present the current trends in neuropsychological diagnostics of early AD and the approach to subjective and objective evaluation of cognitive functioning. Building on that, we present the rationale for the empirical part of the thesis. The empirical part of the thesis extends the existing knowledge in the field of AD. We present and discuss seven original publications that follow three basic objectives: first, to characterize subjective cognitive complaints of individuals at risk of AD, second, to evaluate the potential of selected standard and experimental neuropsychological methods to detect...
The Position of Financial Arbitraror in Alternative Dispute Resolution
Ježková, Diana ; Vondráčková, Pavlína (advisor) ; Marková, Hana (referee)
The Financial Arbitrator and alternative dispute resolution are the integral part of current decision-making practice. Their development is tendentious particularly in recent times. This diploma thesis aim is critically evaluate the institute of the Financial Arbitrator and compare it with arbitration and mediation. The thesis briefly describes the institutes themselves, their legal regulations and outlines their historical development. In my thesis I focused mainly on the similarities as well as differences of these institutes. Then I compared these decision-making practices with the court proceedings in the last fifth chapter, so the thesis gives a comprehensive overview of the possibilities of resolution making practice. The thesis focused on the situation in the Czech Republic and did not evaluate the foreign situation, although the author is aware of certain continuity with the development among the countries. The methodology of the thesis was adapted to the chosen topic. The basis was literary research. By comparing the problems, opinions, hypotheses and premise was possible to reach a final reasoned opinion. The principal methods were the method of analysis and synthesis. An important basis for this work was the annual reports of the Financial Arbitrator available from the finarbitr.cz...
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
Legal aspects of sports financing from the government budget
Rudolfová, Veronika ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal aspects of sports financing from the government budget Abstract The present thesis deals with legal aspects of sports financing process. Sports financing from the government budget, constitutes the greatest fraction of income to sports organizations and sports clubs. The present study scrutinizes the legal aspects of financial support of sports from the government budget, via thorough analysis anchored in legal research. Individual sections of the thesis ponder the redistribution of funds from the government budget. First, it explains how the whole process of funding from the state budget commences, what actors are involved in it and also what volume of financial aid is granted to the department of sport. The thesis describes and evaluates the individual parts of the process, which has led to an overview of the entire issue of state financing of sport. It also outlines the development of sports support throughout the past century and further explains why effective legislation is still considered to be inadequate. The present study further illustrates the current institutional provision of sport support system. The thesis deals with the issue of sports financing from levies on lottery companies and its influence on the support of sport. The governing point of the present thesis is the notion of state...
Tax aspects of death of natural person
Zouzalová, Hana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
ABSTRACT, KEY WORDS TAX ASPECTS OF DEATH OF NATURAL PERSON Abstract The aim of this thesis is to realize the detailed analysis of the tax impacts of the human death, to identify the inaccuracy of the current legislation and to offer a solution. The analysis of this topic will be given in wider context. The thesis is devided into several chapters. The introductory part deals with the main terms and principles of the succession law which are regulated by the new Civil Code, and the basic principles of the inheritance proceedings. The recodification of the private law in 2014 brought changes in many areas of the law, including the succession law. The new terms and institutes were adopted, the new Code of Inheritance Procedure came into effect and there are some changes in the inheritors' duties concerning the decedent's debts. The most important change in the tax law was the constitution of the fiction that the decedent "lives after his death" until the end of the inheritance proceedings, thus until the moment when the inheritors are confirmed. There is the special person who performs the decedent's duties during the inheritance proceedings, the person administering the decedent's estate. The main part of this thesis deals with the analysis of tax laws. Tax Code Procedure is the principal tax law; the main...
Financial and Legal Aspects of Online Gambling Games
Bartůška, Martin ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Financial and Legal Aspects of Online Gambling Games Abstract I chose the topic of online gambling and its financial and legal aspects as the subject of this thesis. This work focuses on issues of old and new gambling legislation and provides comparison and evaluation of its changes. This work aims to study and evaluate in detail selected aspects of gambling with prevailing focus on the financial aspects of online gambling and its transformation as a result of the new legal regulation. Particular aspects were chosen in the perspective of latest development in gambling on the Czech market and in the perspective of the latest changes and other development associated with the new legal regulation. Purpous of this work is to introduce this subject to readers and help them understand selected topics. The text of the thesis is divided into three parts. The first part defines gambling and introduces gambling issues in such a way that the reader familiarizes himself with the basics and main concepts that are essential for other parts of this work. In addition to the grounds of this subject, it also focuses on gambling operators, licensing and supervision of gambling operatos. The end of the first part deals with offenses, gambling related crimes and relationship between them. The second part deals with online...
The Regulation of Internet Gambling
Pavlíček, Josef ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The Regulation of Internet Gambling This master thesis deals with the regulation of gambling operated via Internet public network. The chosen topic reflects adoption of a new framework of gambling regulation represented in particular by Act No. 186/2016 Coll., on Gambling, as amended (hereinafter referred to as "the Gambling Act") and Act No. 187/2016 Coll., on Gambling Tax, as amended (hereinafter referred to as "the Gambling Tax Act"), which introduced to the Czech legal system a systematic regulation of operation of gambling via Internet public network. The author aims to analyze and evaluate the new framework of gambling regulation (including newly introduced system of gambling taxation). Considering that both the Gambling Act and the Gambling Tax Act have entered into force only on 1 January 2017 the author further aims to point out certain unclarities regarding interpretation of several legal provisions contained therein. Finally, the author further aims to propose possible amendments to the analyzed legal regulation. The master thesis is divided into four parts. The first part is focused on the reasons why the new framework of gambling regulation has been adopted and further deals with the lacks of the previous regulation from the perspective of law of the European Union. In the respective...
Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
LEGAL AND FINANCIAL ASPECTS OF THE PROVISION OF STATE AIDS Abstract The subject of the work is to explain the general structure of legal norms applicable to materia state aids, starting with public international law, European law and the subsequent transition to domestic legislation and its comparison with neighbouring jurisdictions of the Slovak Republic and Poland. The first part of the doctoral thesis is to learn about the issues, related to the topic of work, with patterns of thought and reflection as well as the tasks that were set at the beginning of the work and arise from the chosen procedure. This should contribute to a better understanding of the work. The following section defines the concept of state aid as well as basic resources and postulates, related to the principal concept of work. First of all, I focused on international agreements, which first used this concept, and their consequent reflection in the development and shaping of European law, including the area of European Community law and the law of the European Union, which now represents some of the unified systems. Furthermore, there is a comprehensible resumed depth analysis of the mechanisms of decision making processes of the European institutions, whose task is the practical application of standards governing state aid and its...
Properties of derivative
Marková, Hana ; Zelený, Miroslav (advisor) ; Hencl, Stanislav (referee)
In the bachelor thesis we relate the concepts of derivative, the Darboux pro- perty and the function of the Baire class one. It is shown that each derivative has Darboux property and is of the Baire class one. Furthermore, we characterize the functions of the Baire class one using their associated sets. We introduce the concept of Zahorski classes and put them in connection with the functions of the Baire class one with the Darboux property. At the end of the thesis, we prove the Clarkson-Denjoy theorem.

National Repository of Grey Literature : 202 records found   1 - 10nextend  jump to record:
See also: similar author names
5 MARKOVÁ, Helena
1 Marková, Hana,
5 Marková, Helena
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