|
|
Infringement risks concering taxation in the Czech republic
Pech, Jan ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This bachelor's thesis deals with an infringement concerning taxation in the Czech Republic. The main aim is to identify risks associated with the infringement, to estimate their quantification and to propose a solution for their reduction or complete restriction. The first part deals with European law in general and the risks resulting from its disobeying which is important for the practical part of thesis. The next part describes a process of the infringement and a method of determining sanctions. The last part is specifically focused on the Czech Republic, where two solved and three ongoing infringement cases are described. Estimated sanctions and suggested solutions for these cases are also described in this part.
|
|
| |
|
|
Foreign policy of the USA and China towards Burma
Hlopková, Lucia ; Knotková, Vladimíra (advisor) ; Cibulková, Petra (referee)
Burma, abounds with vast natural resources and this coupled with its strategic geographical and political position draws the country increasing attention from the international community. However, any further cooperation with Burma is complicated by her nondemocratic regime represented by the military junta.The thesis presented here aims to compare the attitude of two world powers the U.S. and China towards Burma, find motives of their foreign policy and to evaluate the consequences of this policy. American foreign policy towards Burma is characterized by the imposition of isolating sanctions, while China opts for a policy of cooperation with the burmese junta. Recently however, the U.S. and China have been re-evaluating their foreign policy attitude towards Burma and this thesis attempts to point out possible future developments in this area.
|
|
|
Efficiency of sanctions in offence proceedings
KLIKA, Luboš
Offence proceedings constitute a special type of administrative proceedings. They can be understood as legally regulated procedure of competent administrative bodies and other persons in hearing of and deciding about offences. The offence proceedings progress primarily according to the Offence Act No. 200/1990 Coll. on offences, as amended. The offence agenda, as transferred field of activity of state administration, is executed by the relevant local authority. The offence agenda is usually executed by a commission appointed to hear offences. The thesis deals with the efficiency of sanctions in offence proceedings, with focus on offence proceedings at offence commissions of smaller municipalities, specifically of Local Authority of Loučovice, Local Authority of Lipno nad Vltavou and Municipal Authority of Vyšší Brod. The following hypotheses were stated: 1. The offence commissions of small municipalities impose mainly the sanctions in form of reprimand and fine for the offences committed, 2. the imposed sanctions in form of fine are never paid by more than a half of the offenders and further not enforced, 3. there are objective reasons to introduce the new sanction similar to the punishment in form of commonly useful works. I chose the secondary and content analysis of data acquired from offence commissions of the above stated municipalities to get the necessary information. Further data were acquired with the help of quantitative research and casuistry of five specific cases. The analysis and evaluation of the acquired data confirmed that the offence commissions impose only sanctions in form of reprimand and fine. The sanction in form of reprimand has no marked effect and the sanction in form of fine is very often not paid. With regard to the results of the research investigation, it would be beneficial to introduce an analogy to the punishment in form of commonly useful works like those imposed in criminal proceedings, into the sanctions of the Offence Act.
|
|
|
Problems of advertising in business and ecomonic competition within the frame of European Union
KUPSOVÁ, Jitka
Objectives of this thesis is concentrate on problems of advertising in business and economic competition within the frame of EU. Thesis analyse advertising as such. In this thesis, there is a description of notion advertising, history of advertising, functions, objectives{\dots}etc. Consenquently there is a description of medium for advertising. In Czech republic, the advertising is legally regulate by public law and by private law. At the same time, it use also nonlegal instruments for regulation. It is self-regulation by the help of Ethics code. Ethics code is published by RPR (Rada pro reklamu). It watch over ethics and mind of advertising. Unfair competition is behaviour in economic competition, which is in violation of good manners and is qualified to evocate injury of others competitors or consumer. Unfair competition is for example false advertising, embracery, impeachment{\dots}etc. Economic competition is regulate and controlled by ÚOHS (Úřad pro ochranu hospodářské soutěže). It create condititons for subvention and protection. Competition law is used in case of violation against conditions of economic competition. It is for example abuse of dominant position, association of competitors or forbidden agreements. Within the frame of law, it exists sanctions for protections againts infringement of economic competition and unfair competititon. Concerning advertising in the European Union, it is analogous to advertising in Czech republic. For regulation, there is many EC directives regulating advertising.
|
|
|
Social Security, Pension and Health Insurance of Persons Engaged in Business in the District of Tábor
ČMOLÍKOVÁ, Věra
The work deals with social security in the Czech Republic. It describes the origin and development of welfare state. The origin of social security {--} its composition, benefits provided by it. Further it describes the institution providing for social security in the Czech Republic, i.e. the Czech Administration of Social Security. That institution has its territorial centres providing for social security all over the Czech Republic. It cooperates with other state bodies in matters related to social security. A part of the work is focused on general characteristics of persons engaged in business {--} who can be a person engaged in business, under which conditions, classification of persons engaged in business. etc. It includes also pension and health insurance of businesspersons, benefits resulting from such insurances to which the persons engaged in business have claim upon fulfilment of conditions given by laws. All duties and rights resulting from performance of activities of persons engaged in business are described here. The work includes statistical data from the register of persons engaged in business I was provided by the District Administration of Social Security of Tábor.
|
|
|
Society Response on Juvenile Criminal
TESAŘOVÁ, Martina
Criminal behaviour among youths is spread so widely, that almost every youth has committed one criminal aktivity at least. The top of the criminal activities of youth committers came in the half nineties. Since that time, there have been noticed new trends in youth{\crq}s criminality development. The average age of committers decreases, the brutality of crime increases and there came out new kinds of crime (children prostitution, drug criminality). In the last time it is more often discussed lowering the age limit of penal responsibility. It would be since 14 years. A new penal legislative could be authorized at the break of this and next year. This diploma work aims to chart the society{\crq}s attitude towards criminal activity of youths in chosen areas of south bohemian region. Individual points of this work are orientated towards the attitudes to the age limit of penal responsibility, to the current legislative reform in punishable activities of youths; to risky factors which cause arise of criminal behaviour. The first hypothesis was set up on the thought, that the risky factor which has an effect on arising the criminal behaviour of youths is preferred by the public in consistence in parents bringing up to school setting. Hypothesis I. was confirmed. Hypothesis one claimed that the laic public is not partisan of setting op cameras at schools. This hypothesis was disapproved. Hypothesis II. assumed that positive laic public{\crq}s attitude are for lowering the age limit of penal responsibility. This hypothesis was confirmed. Before the research, there had come out a hypothesis III. which assumes professionals positive attitude towards lowering the age limit of penal responsibility. There was pursued a research with some professionals work in a field of penal affairs of youths. There was made a half standardized interview. In the second part was done a quatitative research. That research was realized on the selective set which had 210 respondents. Some inhabitants of České Budějovice and Český Krumlov regions took part in this research. The main implement used in this research was a semantic diferencial. This diploma work should help to spread awareness and knowledge of the crime problematic of youths. Next usage could be used by professionals who are interestend in attitudes towards this problematic.
|
|
|
United Nations Security Council sanction lists : de-listing
Jakabová, Maja ; Trávníčková, Zuzana (advisor) ; Druláková, Radka (referee)
Targeted sanctions serve as a coercive tool to change behavior, or as a precautionary measure to prevent violations of international peace and security, as is the case of targeted sanctions against individuals and entities associated with terrorist acts. Targeted sanctions have become an important and frequently used tool in the global efforts of the UN in combating terrorism. The introduction of targeted sanctions, however, brought new questions associated with the status and rights of individuals in the regime of sanctions. Security Council imposing targeted sanctions significantly affects an individual's life, but does not provide an effective mechanism or means for its protection and thus violate his fundamental rights. In my work I analyze the implications arising for the persons and entities if they are wrongly listed, and what are their options for redress solicitation. The work is thus to analyze the current practice of United Nations sanctions regimes in the process of sanction lists, focusing on the human rights of listed individuals at the United Nations Security Council sanction list.
|
|
| |
|
|
The Economic Relations Between The South African Republic And Switzerland On The Background Of The Sanctions Of The UN Against The Apartheid Regime
Hőnigová, Nina ; Steinmetzová, Dana (advisor) ; Vondrušková, Barbora (referee)
The aim of this paper is to examine to which extend did the activities of the Swiss economic actors and the Swiss government help to maintain the apartheid regime in South Africa. It is focused on the famous Swiss banking sector and its relations with its Southafrican clients. One part of the paper is concentrated on the question of breaking the sanctions adopted by the Security Council of the UN, which should have helped to undermine the local rasist regime. The crucial issue in this problematic is to make clear if one non-UN-memberlaw-breaker could be really able to ensure the survival of the weakened regime. I discuss the relevance of the financial and economic cooperation between the SAR and Switzerland and try to show, that Swiss activities really provided the badly needed capital and foreign currencies to the regime in the period of its deepest crisis.But on the other hand that Switzerland was not the only one business partner of the apartheid regime among the western powers and that the decisive role in its elimination was besides sanctions played mainly by other factors. The lack of any obligation for the UN-member states of respecting the sanctions, a great degree of invention on the side of the SAR when replacing the import from its former partners and other belong among them.
|
guest ::
