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Training and use of dogs for the Customs
Jahnická, Natalie ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: Training and use of dogs for the customs. Objectives: The objective of this Bachelor Thesis is creation of a summary of information concerning training methods and their use for Customs of the Czech Republic. Methods: The developmet of this thesis was supported by study material search and its analysis. Furtermore, the methods of research, analysis and synthesis of the obtained documents were used. Results: The result of this thesis is a document that offers a summarised information concerning service dog training for the purpose of use by the Customs of the Czech Republic and an overwiev of the most used breeds chosen for these purposes. Keywords: cynology, integrated rescue system, Customs of the Czech Republic, dogs, dog training.
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Intellectual property protection by Customs
Drahoňovský, Tomáš ; Uhlík, Milan (advisor) ; Tomáš, Tomáš (referee)
The aim of this thesis is to detect the causes, extent and means of breaching the intellectual property rights, including its negative consequences from the point of supervisory activities of the Customs Administration of the Czech Republic. Also to suggest possible measures to enhance the service and to eliminate any imperfections in the legislative, its abidance or in organization and work management if found. The thesis is divided into two parts theoretical and practical. The theoretical part contains, according to the author, the most important international treaties, conventions and agreements, as well as the European Union law and the national legislation. In the practical part the author states his opinion on the legislation concerning the protection of intellectual property rights, brief classification of the intellectual property rights and it introduces the controlling authority including the Customs Administration of the Czech Republic and its procedures towards the goods that breaches the intellectual property. Furthermore, it presents the statistic data concerning the seized goods. The thesis states the penalties for breaching the intellectual property rights, for both the administrative delicts and criminal offences. It also contains a questionnaire carried out within the Customs Administration of the Czech Republic which purpose was to find out their opinion on the legislation, organization and work management in the field of intellectual property. The results are analysed in the conclusion of the thesis and it presents the imperfections in the areas stated above. The author suggests suitable adjustments to eliminate these imperfections according to his best judgement even though he is not a lawyer. Finally the author reviews the issues mentioned throughout the whole thesis and summarizes the aim of the thesis.
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Management system of excise taxes by the Customs Administration of the Czech Republic
Lambora, Martin ; Hammer, Jiří (advisor) ; Vítek, Leoš (referee)
The Bachelor's Thesis deals with excise taxes system in the Czech Republic administrated by the Customs Administration of the Czech Republic since 2004. The main goal of this work is to analyze a profitability of excise taxes using a method of comparison of tax revenues and administrative expenditures during a period from 2004 to 2011. Due to selected allocation parametres there is possible to assign administrative expenses to excise taxes species and evaluate administrative burdens and final expensiveness. The thesis also discusses two basic tax functions and defines the primary one. On the grounds of obtained results there is also assessed (to a certain degree) the efficient behavior of Customs Administration of the Czech Republic as a tax administrator.
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