National Repository of Grey Literature 206 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
55 Abstract This diploma thesis gives an insight into the system of control and supervision procedures applied to local self-governments. The aim of this work is to evaluate possible problematic aspects of established supervisory procedures applied to budgetary management and to assess whether it is needed to extend the Supreme Audit Office's competence by enable it to control the budgetary management of local self-governing units with their own assets. The introductory chapter briefly summarizes the issue of budgetary management of local governments, while a more detailed interpretation is devoted to the duty of the local self-goverments to comply with the rules of budgetary responsibility, which was brought by Act No. 23/2017 Coll., On rules of budgetary responsibility, as amended. The following chapters are devoted to the various supervisory procedures and their systematics. First of all, Act No. 321/2001 Coll., On financial control in public administration, as amended, is provided, which provides a legal framework for public control and imposes internal obligations on territorial units in connection with the conduct of monetary operations. The next section describes the performance of the management review, which is carried out under Act No. 420/2004 Coll., On the review of local self-governing units,...
Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office
Trübenekrová, Anna ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Name: Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office Abstract: The diploma thesis called Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office is to investigate the issue of monetary restitution compensation of beneficiaries under the Land Act and to find out the real impact of the amount of already issued monetary compensation and the impact of the amount of restitution claims so far established on the budget of the State Lend Office as an organizational unit of state. The State Land Office is currently deals with the settlement of restitution claims of beneficiaries under the Land Act. Restitution claims under the Land Act are settled in several ways. In this diploma thesis I work mainly with the form of monetary compensation. The main methods used in diploma thesis are the analysis of the whole issue and the synthesis of individual phenomena. In order to carry out the whole analysis, the thesis focused on the development of the amount of monetary compensation for the entire period of effect of the Land Act, i.e. for the years since 1991 up to this day. The restitution compensation process has already been under the agenda of three different institutions (The...
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
This diploma thesis provides a basic classification and description of a control system in a budgetary management of self-governing municipalities as subjects of public administration and then it evaluates these control mechanisms from the point of view of their importance and purpose. The introduction deal with a basic outlook of the self-governing municipalities themselves, that is the principles of a contemporary zoning organisation in the Czech Republic. The following part of the thesis, an issue of financial management of the municipalities is summarised in a following order - through an interpretation in the field of their property and limits in its management, furthermore through a description of the essentials of a budgeting process from its draft to its authorisation, an implementation of the management itself to a closing account. The remaining part of the thesis focuses on selected legal modes within which the management control of self-governing municipalities and their systematisation are implemented. Firstly, Act No. 321/2001 Coll. About a financial control in public administration is analysed, based on the later regulations, which provides a legal framework for a public administration control and at the same time it orders the municipalities internal duties in relation to a...
Lease of real estates from the perspective of mandatory payments
Šimůnek, Jiří ; Marková, Hana (advisor) ; Boháč, Radim (referee)
1 Název diplomové práce, abstrakt a klíčová slova v anglickém jazyce Title of the thesis: Lease of real estates from the perspective of mandatory payments Abstract The aim of this diploma thesis was mainly to describe the mandatory payments connected with the lease of real estates according to the legal regulation of the Czech Republic. The thesis works with the term lease defined by the author for the purposes of this writing not in relation to the contract type but to the extent of the resulting license to use the real estates. Mandatory payments are identified in the strict sense of the term (personal and corporate income tax and value added tax), public insurance (social security and public health insurance) and local fees relevant to the lease of real estate. In this thesis, the institutes of lease, accommodation / temporary lease borrowing, tenure, informal lease, servitude, chief rent and right of building are described in detail from the civil law point of view and they are assigned specific tax obligations. In terms of absolute property rights, the institutes of pledge and lien and the management of foreign assets, including the trust fund, do not meet the established definition of lease of real estates. A separate chapter discusses the phenomenon of shared economy in the area of short-term...
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
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...

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5 MARKOVÁ, Helena
1 Marková, Hana,
5 Marková, Helena
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