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Emloyment of young people at risk groups in Czech republic
Hrdlička, Lukáš ; Arnoldová, Anna (advisor) ; Dolista, Josef (referee)
Thesis "Employment risk groups of young people in the Czech Republic," focuses on young people leaving institutional care. In the Czech Republic, emerging from the economic crisis and unemployment is still high. For young people it is difficult to find jobs, because they lack the neccessary practical experience. The situation of young people leaving institutional care is even worse. These young people are applying for the job market disadvantage because they lack family support. The only support they are halfway houses to help them during the spin-offs and adaptations of the professional role. The experience of workers Halfway House Maják shows that what is important is the individual approach to clients. This approach should be employed during the election of a professional role that is also very important.
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Hybrid Mismatches After the ATADTheoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Matejová, Martina (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
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"GATCA" and its integration into legal order of the Czech Republic
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...
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Hybrid Mismatches After the ATADTheoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
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Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Matejová, Martina (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
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"GATCA" and its integration into legal order of the Czech Republic
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...
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Emloyment of young people at risk groups in Czech republic
Hrdlička, Lukáš ; Arnoldová, Anna (advisor) ; Dolista, Josef (referee)
Thesis "Employment risk groups of young people in the Czech Republic," focuses on young people leaving institutional care. In the Czech Republic, emerging from the economic crisis and unemployment is still high. For young people it is difficult to find jobs, because they lack the neccessary practical experience. The situation of young people leaving institutional care is even worse. These young people are applying for the job market disadvantage because they lack family support. The only support they are halfway houses to help them during the spin-offs and adaptations of the professional role. The experience of workers Halfway House Maják shows that what is important is the individual approach to clients. This approach should be employed during the election of a professional role that is also very important.
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3D atlas trees
HRDLIČKA, Lukáš
This bachelor thesis deals with the creation of web pages on the topic of 3D Atlas of trees. This site uses technology available hypertext markup language HTML, CSS, PHP scripting programming language, structured query language SQL and the use of Java applets. The main objective and practical part is to create a website with specific names of at least 30 species, which are accompanied by a description and photographs. These photos can be viewed in 2D or in 3D using Anaglyph method using existing applet from Mr. Andreas Petersika. Website includes administration access. The administrator can create, edit and delete titles, text and upload photos to the database directly from the website. Visitors to the site have permission to insert a new kind of text and pictures directly from the website due to the development site. For posting photos is created server that is publicly accessible and contains the necessary software. Website contains rules for inserting 2D photos to page and applet validly generated 3D images. This allows upload photos wider community of users. The website is available in the domain http://home.pf.jcu.cz/~hrdlil01/index.html
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