National Repository of Grey Literature 86 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
United States Supreme Court case law on campaign finance
Vagenknecht, Milan Kristian ; Antoš, Marek (advisor) ; Jirásková, Věra (referee)
United States Supreme Court case law on campaign finance The diploma thesis deals with the development of US Supreme Court case law on the issue of electoral campaign finance while paying special attention to the question of the constitutionality of expenditure and contribution limits. Its main goal is to provide a comprehensive analysis of these cases to demonstrate how regulation of campaign finance works there, which is considerably different from systems found not only in the Czech Republic but also in Europe. At the same time, the author focuses primarily on providing insight into the more recent part of American case law, which has significantly loosened the whole regulatory system, especially regarding the financial participation of legal entities in electoral campaigns. The author divides the work into four parts. In the first part, the reader is introduced to the basic institutes and concepts that relate to the American campaign finance law and then compares them with their Czech counterparts in order to facilitate the understanding of the following three parts, which already cover the concrete cases. In particular, it analyzes various concepts of corruption. This part also deals with de lege ferenda issues, i.e., the effectiveness of the financial limits imposed on candidates that run for...
Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
Taxation of legal persons
Krejčová, Martina ; Urbanovský, Tomáš (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the possibilities of optimizing the corporate tax. The thesis is divided into two main parts - theoretical and practical. The first part explains all the basic concepts related to corporate income tax. In the practical part, a specific legal entity is introduced and suggestions leading to a reduction of the entity's tax burden are described. The result is a comparison of the current situation with the proposal and a quantification of the overall savings.
Taxation of legal persons
Nosianová, Ema ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis deals with the issue of corporate income tax. The essence of this bachelor's thesis is the tax optimization of the chosen legal entity, consisting of the tax liability reduction in accordance with the valid tax legislation. The theoretical part of this bachelor's thesis includes the theoretical basis applied to the practical part of the thesis and explains the basic terms related to the determination of the tax liability of a legal entity. The analytical part reviews the current state of the chosen legal entity, which is the main resource of the suggested proposals. The suggestion part contains applied suitable proposals for optimizing the tax liability of the chosen legal entity.
Criminal Proceedings against Legal Entities
Andree, Jean ; Pelc, Vladimír (advisor) ; Vokoun, Rudolf (referee)
Criminal proceedings against legal entities Abstract Criminal lability of legal entities and criminal proceedings against them are still relatively new concepts to the Czech law and their interpretation and application causes numerous issues. Questions and debates are caused both by the wording of the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Proceedings Against Them, as well as the extent and manner of application of the general legislation, i.e., in the procedural matters the Act No. 141/1961 Coll., on the Criminal Proceedings (the Code of Criminal Procedure). The aim of this thesis is to analyze legislature regarding the procedural part of criminal proceedings against legal entities lex lata, assess the rationality and quality of solutions adapted, point out some of the interpretation issues and eventually propose possible solutions lex ferenda. The thesis is divided into two main parts - general part and specifics of criminal proceedings against legal entities (special part). In the first part, the author introduces basic legal and jurisprudential frame regarding the problematics of legal entities, criminal proceedings, and criminal proceedings against legal entities. In the second part, which is the merit of this work, he then focuses on specific institutes and procedures...
Taxation of legal persons
Sobotová, Valéria ; Podolská, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the issue of corporate income tax optimization with a focus on proposals, that can help the selected company to achieve tax savings. The thesis starts with the theoretical concepts related to the development of tax optimization proposals, followed by the characteristics of the company on which the thesis is based and finally, specific methods of optimization are presented. The result of the work is then a comparison of the tax liability before and after optimization.
Logistic plan of selected legal entities affected by the crisis and their response to the announced crisis and emergency measures.
ŠŤÁSTKA, Jaroslav
The diploma thesis deals with the relationship between selected legal entities and their logistical planning, which could be affected by the crisis situation and related reactions to announced crisis and emergency measures. The aim of the work was to analyze the reactions of selected legal entities to the announced crisis situation, procedures and activities of selected legal entities within the framework of crisis and extraordinary measures outside and in society with the help of legal regulations, measures, decisions and logistical, or other relevant plans. The theoretical part contains the basic definition of concepts, definitions and terminology in the areas of logistics, characteristics of legal entities, legal regulations related to the Czech Republic, crisis management and the covid-19 epidemic. The practical part is devoted to a questionnaire survey, where respondents were approached as representatives of selected legal entities, who answered a set of questions regarding the relationship between legal entities and logistical planning in the context of reactions and activities within the framework of crisis and emergency measures. Furthermore, a clear information resource was created in the form of a checklist, which takes into account a set of activities connected with crisis or emergency measures. The created draft of the logistics plan complements and takes into account a comprehensive view of the issue and characterizes the selected legal entity. The diploma thesis and its content can be implemented in practice in the form of the use of one of the legal entities, or it can be used as study material for crisis management in legal entities such as trading companies.
Podnikatelský záměr: Penzion při Biofarmě Rašovice
GRÁFOVÁ, Pavla
The bachelor's thesis deals with the creation of a business plan for the establishment of a pension for an organic farm. The work is divided into two parts: a literature re-view and an application part. The literature review defines the individual concepts of the business plan and the terms that belong to the business plan. In the application part, a business plan for a boarding house for a certain organic farm is developed. Analytical methods such as: SWOT analysis and Fuller's triangle are used here.
Defence of a legal person in criminal proceedings and issues related to the defence
Kalousová, Simona ; Jelínek, Jiří (advisor) ; Šelleng, Dalibor (referee)
Defence of a legal person in criminal proceedings and issues related to the defence Abstract The rigorous thesis deals with the definition of problems of the procedural part of the law on criminal liability of legal persons and related problems arising from the Criminal Procedure Code. Problems related to the criminal liability of legal persons appear in the Czech legislation and in the legislation of other countries of the continental legal culture mainly due to the adoption of the institute from the Anglo-American legal culture. The Czech legal system was based on the criminal liability of natural persons only and the incorporation of the new institute thus requires a certain adaptation of the legal system. Moreover, the nature of a legal person is inherently problematic given its specific nature. The author selects the most important problems of the procedural part of the law, analyses them and assesses the suitability of the current legal regulation. Subsequently, the author compares the identified problems with foreign legislation of the countries of the continental legal system. The author considers the most significant problems of the Czech legislation to be the absolute exclusion of the institute of necessary defence for legal persons, problems related to the person of the guardian and problems...
Selected Issues of Criminal Proceedings against a Legal Entity
Čabrádek, Josef ; Mulák, Jiří (referee)
Selected Issues of Criminal Proceedings against a Legal Entity Abstract As the name implies, this work deals with selected issues of criminal proceedings against a legal entity. In the presented work, the author aims to draw attention to some difficulties that may arise in criminal proceedings due to the typical nature of legal entities, and to the selected institute of criminal procedural law comparison of the application of principles of criminal proceedings between natural person and legal entities. In fact, the initial problem may be that the current criminal law relating to legal entities is launched briefly. Therefore, this work reflects the current special legislation governing criminal proceedings against legal entities in the sense of Act No. 418/2011 Coll., of criminal liability of legal entities and proceedings against them, applying the relationship of subsidiarity to the general legislation of criminal procedural law, namely Act No. 141/1961 Coll., of Criminal Procedure. At first, the author briefly addresses the question of whether the principles of criminal proceedings apply to criminal proceedings against a legal entity. For the purposes of further formulation of this work, the author simultaneously discusses in the first chapter the principle of equality before the law. In other parts of...

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