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Taxation of Incomes from Royalties
Tesařová, Hana ; Ryšavý, Martin (referee) ; Brychta, Karel (advisor)
The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
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Business Plan
Červinka, Petr ; Hanušová, Helena (referee) ; Bayerová, Vladimíra (advisor)
The goal of this work is to design a business plan for building a company and its successful business. The company acts as a personal agency and it will deal with the activities, which are providing demand for employees abroad, who are missing in specific areas. The company will be located in Brno and also be represented in Norway. The theoretical part includes important basic concepts, which are close to the theme of this work. The practical part analyzes conditions and environment, which serve to build the intention and realization of the personal agency and its successful business.
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Layout of Tools to Restrict Software Piracy
Kopáč, Jiří Vili ; Pavlů, Jaroslav (referee) ; Kříž, Jiří (advisor)
I will try to solve and point to current problems connected with piracy in software industry in my project. I will do analysis of actual situation based on information sources. My suggestions will be made by backward synthesis which should show optimal solution as well as how software piracy reduces to minimum also how to defend and prevent against it.
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Copyright law and advertising
Aichingerová, Nikola ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
- Copyright and Advertising Advertising, as a rapidly evolving social phenomenon based on the promotion of goods and services, consists of copyrighted works that it creates or uses. Advertising work is often considered to be a unique result of creative intellectual activity, could it not therefore meet the conceptual characteristics set out in the Copyright Act and receive the same protection? If the advertisement includes a copyrighted work, artistic performance or other value protected by the copyright law, the advertiser, the client or other party in the advertising sector must deal with the copyright properly. The way to address it is set out in the Copyright Act. Could a person involved in making advertisements or an ad agency employee be the author? Does the legislation reflect the actual situation in the advertising sector at a time when advertising law contains public, private and ethical norms? This thesis is not just a description, but aims to analyse the legal regulation of copyright with a closer focus on copyrighted works in the context of advertising activities and their creators. The first analytical part deals with the development of copyright law with emphasis on the resulting separation of the material medium from the product of creative intellectual activity, i.e. the separation...
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Software licensing in cloud computing and related legal issues
Kršňáková, Hana ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Název rigorózní práce, abstrakt a klíčová slova v anglickém jazyce Software licensing in cloud computing and related legal issues The topic of this rigorous thesis is "Software licensing in cloud computing and related legal issues." The aim of this work is to define the individual advantages and disadvantages of software licensing in the basic cloud computing models from the point of view of Czech legislation with the overlap into the European and international legislation. The author further aims to evaluate whether this regulation of software licensing in cloud computing is sufficient. For this purpose, the author in the first chapter of this work deals with the definition of cloud computing, describes individual deployment models - private, public, community and hybrid and its three basic distribution models - IaaS, PaaS and SaaS. In the second chapter, the author deals with software, its legal regulation and licensing according to the Czech legal system with an overlap into European and international regulation. Czech legislation is based, among other things, on the Berne Convention, the WIPO Copyright Treaty and European Directives, especially Directive 2009/24/EC. Its basic legal regulations applicable to software licensing in cloud computing include the Civil Code and Copyright Act, which captures...
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Legal limits of the cross-border movement of military materials
Matocha, Jakub ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
Legal limits of the cross-border movement of military materials The global trade with military materials is an important, however often under- researched, area of academic enquiry. Such attitude is not correct, because in fact it is a massive global industry in which also Czech companies play a significant role. Given the newspaper headlines and statements of arms dealer, it is obvious there have long been unsolved problems burdening arms dealers caused especially by an inappropriate legal framework. This theses aims to provide an analysis of legal framework in respect to cross-border movement of military materials covering especially European and Czech legislation focusing on its potential limits arising and important for arms dealers. On a global international level the Arms Trade Treaty and other relevant treaties regulating international trade with military materials are identified and described. Attention is also paid to limitations of arms trade such as embargoes or restrictive measures imposed by the UN and the EU respectively as well as to limitations resulting from domestic and European legislation or from its different interpretation. In view of different legal framework this thesis strictly distinguishes whether a movement is realized, while particular law is adequately reflected. There...
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The relationship between trade mark protection and copyright protection under Czech law
Jurášová, Monika ; Dobřichovský, Tomáš (advisor) ; Císařová, Zuzana (referee)
Resume A relationship between trademark protection and copyright protection under the czech law Both trademarks and copyrights are imovable articles and are parts of intellectual property. A Trademark is stated in the Trademark Code n. 441/2003 as a mark which is used to identify products or services produced by one person (an individual or a legal entity) and distinguish them from products and services produced by another one so that consumers are able to recognize the origin of the products or services. According to the law the mark is a name, word, phrase, logo, symbol, color, design, image, or a combination of these elements, it must be created in graphic form perceptible objectively. The mark must be distinctive, original and it must have a relationship with a product or service. A mark complying with all the above mentioned conditions can be registered at the particular Trademark office and subsequently obtain a trademark certification and protection. A Copyright is protected under the Copyright Law n. 121/2000 as a creative and artistic work created by author's intellectual activity and expressed in a form objectively perceptible. The author has exclusive rights to his work. The rights are divided into exclusive personal and exclusive economy rights. In particular he has a right to be presented as...
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Revenues of the Organising Committees of the Summer Olympic Games
Žižka, Martin ; Šíma, Jan (advisor) ; Kolář, František (referee)
Title: Revenues of the Organising Committees of the Summer Olympic Games Objectives: The main objective of this work is an analysis of the main revenues of the particular Organising Committees of the Summer Olympic Games. The ticketing is primarily analyses in this work. The second objective is to adjust and calculate a mechanism for transfer of currency. Values in national currencies are converted to CZK 2010, these values reflect the true value of what would have been payable in 2010 if the Olympics Games were held in the Czech Republic. Methods: The work uses methods of secondary analysis of documents for the data collection. The basic aggregate consist of the Summer Olympic games held 1896-2008, the estimates from London (2012) and Prague (2016,2020) are add to comparison. Variables are: revenues of the OVOH, revenues from television rights, revenues from a sponsorship, revenues from the TOP, revenues from ticketing, the average price of the sold ticket, the most expensive and the cheapest tickets at the Opening ceremony and number of the total sold tickets. The convert mechanism is used for convert and calculated with the exchange rates, the purchasing power parities and the consumer price index. The following analyses apply for the evaluation of results: the trend analysis for monitoring the...
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Agreements and contracts withing copyright law
Stejskal, Vilém ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
CONTRACTUAL COPYRIGHT LAW This thesis is dedicated to the Czech Copyright Law, which is part of Intellectual Property Law. The core of this work is lying on description and recognition of contractual concepts of Copyright Law in Czech Republic, namely the last two Copyright Acts. The first Copyright Act was valid from 1965 till 2000. The second Copyright Act is effective since 2000. Chapter 1 covers the sources of Czech Contractual Copyright Law on different levels, from the constitutional grounds to the regulations. Chapters 2 and 3 are initial introduction to the Intellectual Property Law. It provides basic explanation of intangible property terms. Chapter 4 tries to briefly show the history and the development of the Copyright Law on the Czech territory, particularly Czech Contractual Copyright Law. Chapter 5 deals with provisions of Copyright Act 35/1965. It concentrates on contracts for the distribution of a work and contracts to produce a work. Chapter 6 is devoted to the effective czech Copyright Act 121/2000 and its provisions related to contractual law. With short notice about contract for a work done. Chapter 6 compares some important attributes of both mentioned Copyright Acts.
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