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Analysis of public debt in the EU focused on the development of the Slovak Republic
Oravec, Radovan ; Peková, Jitka (advisor) ; Pilný, Jaroslav (referee)
The thesis is providing us with evolution of public debt in European Union, focused on situation of the Slovak Republic. It was written in a period, when issue of deficit funding became one of the most frequent topics all over the world. Finding reasons of indebtedness and summarizing cases which should be warning for policy makers is one of the main tasks. Thesis is also describing actions and interventions of European institutions, which resulted to higher debt. Analysis of public debt in Slovak republic is focused on structure of debt in local and central scope in compliance with several criteria. Thesis is evaluating position of Slovak Republic compared with other European countries and analyzing data according to key economic thought to forecast possibilities of future evolution.
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The Czech Republic before ICSID
Šlehoferová, Vanda ; Trávníčková, Zuzana (advisor) ; Kochan, Jan (referee)
The aim of this thesis is to describe the legal investment disputes settled within the International Centre for Settlement of Investment Disputes, where one party of a dispute was the Czech Republic or a Czech national. The thesis has three main chapters. The first is theoretical, and describes the structure, function and jurisdiction of the International Centre for Settlement of Investment Disputes. The next two chapters focus on specific 'Czech' cases, which were settled before the Centre. The first dispute was between the Czechoslovak Trade Bank and the Slovak Republic and the second was between the Israeli company Phoenix Action Ltd. and the Czech Republic. Both cases are very interesting, not only legally but also factually. Benefits for future decision-making practice is considerable. In the first case, it is an even greater extension of the term 'investment' by broad interpretation of the arbitral tribunal, the second emphasises the principles of non-retroactivity and good faith as other aspects of international investment interpretation.
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The canonization of Edward the Confessor
Kovaříková, Šárka ; Kubín, Petr (advisor) ; Pátková, Hana (referee)
The Canonization of Edward the Confessor Edward the Confessor was the last Anglo-Saxon king from the house of Wessex. He ruled in England from 1042 to 1066. He spent his younghood in exile in Normandy. During his reign England joined peace and prosperity. There was a struggle in the court between so called French side (Edward's friends from continent) and Anglo-Danish side (great Earls). The biggest question was succession after Edward, because his marriage with Edith, daughter of Godwin, Earl of Wessex, was childless. William the Conqueror claimed and won the throne after battle of Hastings in 1066. Immediately after his death, Edward was venerated among monks of Westminster Abbey. They tried to canonize them. The first attepmt in 1138 which was work of prior Osbert de Clare was unsuccessful, mostly because of uncertain situation in England. The second attempt in 1161 succeeded. It was more supported by clergy and king as well. Thank to the difficult international situation Pope was helpful to request. In 1163 Edward was ceremonially translated to a new shrine in Westminster Abbey. Canonization is legal action, after which is a person added to a list of saints and people give him a proper veneration. The history of this process goes back to early Christian times; since 12th century it is Pope who canonize...
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Procedural time-limits in Roman law
Škeříková, Jana ; Bělovský, Petr (referee) ; Falada, David (referee)
- 105 - Summary Procedural Periods in Roman Law Submitted thesis is focused on chosen questions of procedural periods in Roman law. It is too focused on chosen institutes of roman procedural law. Firstly the thesis dissertates about general information and about and progress of roman procedura law. The relation of roman procedural law to singular procedurals periods was emphasized in the introduction. The crucial part of this opening leans in analysis of singular judicial magistrates. Further the contexture for individual procedural parties was mentioned. The main part of thesis describes separates procedura periods in detail. It makes through particular roman-law institutinos which are alone influenced by procedural periods. The single chapter disserts on prescription of rights, preclusion and temporal character of some actions. These law institutions are very important. It is also crucial in contemporary law. This chapter follows on discourse about executory periods. The final part of thesis is created by question of time and its computation, especially in law and in standing roman life. It was also very necessary to bring in some information in which is not visible relation to the topic because of creating of logical complex instead of lonely collection of articles without sequence. Only due writing of...
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Employee evaluation
Volfová, Veronika ; Mužík, Jaroslav (referee) ; Kocianová, Renata (advisor)
Bachelor thesis deals with the employee evaluation, which is one of the important HR functions. Employee evaluation provides significant information for the organization and serves as a valuable basis for further personnel actions. Evaluation employee provides information on the employee, his strengths and weaknesses. It reveals the potential of employee that is used to achieve the objectives of the organization. The first part of the bachelor thesis is devoted to the theoretical basis, the principal focus of personnel management and use of evaluation for other HR functions. It also contains the most frequently used methods for evaluation of employees, their benefits and risks for use in practice. The second part of the bachelor thesis focuses on the practical area, particularly given the development program of O2 Sales Academy, which was implemented by Telefónica O2 Czech Republic, a. s. This program is especially important in the conception, which combines education, evaluation and development of businessmen and constantly responding to the dynamics of business environment.
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The St. Gall's church in Zbraslav
Smítková, Alena ; Pátková, Hana (referee) ; Bláhová, Marie (advisor)
The first mention about this little church is from 1115. In this time in Zbraslav stood some chapel. We don't know who and why built this chapel, but we know, that it was in time ofthe colonisation in Brdy mountain. The church had the lord's tribune and from this can we deduce, that near the church stood the lord' s yard. After this had Zbraslav more holders from church and nobility. In the year 1291 was established the monastery Aula Regia of cisterciens ordinary. Since this time was this little church for simple population and rich people went to the monastery church. More informations about this little church are in Libri confirmationum and lil others historical sources. The most interesting thing in this church is an old altar from wood. His author is mentioned as A. T. or A. P. may be too A. K. The altar was dated about year 1550. N ow is the altar in the other church in Zbraslav. In 1660 was the church rebuilded to the baroque look. And this face has the church to this time. There were two bells in church, but they were damned in 20th century. In the church are parts of romance mural paintings. Arround the church placed the churchyard. It has an old and a new part. Now is this like a churchyard' s church and is employded for cultural actions.
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The preparedness of the Emergency Medical Service of Zlin Region for Crisis Situations
MANA, Štěpán
Impacts of global climate changes in the form of repeated natural disasters are becoming a part of the day-to-day life of the present-day society. The issue of preparedness for extraordinary and crisis situations is becoming more and more topical. The Czech Republic is no exception; it regularly faces heavy rains, floods or snow. The key prerequisite for successful management of these emergencies is an effective prevention and preparedness in the form of crisis plans or crisis preparedness plans. The objective of my thesis is to find out whether Emergency Medical Service of Zlín Region is sufficiently prepared for the occurrence of emergencies and to propose solutions if shortcomings are identified. The Emergency Medical Service of Zlín Region constitutes a basic component part of the Integrated Rescue System of Zlín Region. As a provider of emergency medical services, it is included in the Crisis Plan of Zlín Region. Capacity for action and the activities of the Emergency Medical Service of Zlín Region have to be ensured not only in day-to-day operation, but also if an emergency occurs and continues. The theoretical part of my thesis provides a general overview of emergency and crisis planning, competencies of administrative authorities with respect to emergency medical services in case of an emergency situation announcement, traumatology plan and pandemic plan. This chapter includes also characterization of the legal entity of Emergency Medical Service of Zlín Region and description of special antropogenic and natural threats. The theoretical part is followed by qualitative research, which involves in particular a detailed study of available professional resources in printed and electronic form, especially crisis and emergency planning documents of Zlín Region and internal documents of Emergency Medical Service of Zlín Region. The practical part of the thesis contains an analysis of external and internal threats at respective ambulance stations of Emergency Medical Service of Zlín Region. The external risks analysis is based on the Crisis Plan of Zlín Region and Emergency Plan of Zlín Region, while the internal risks analysis is based on an expert estimate of potential risks at respective ambulance stations of EMS ZR. I assigned the potential impact on the activity of EMS ZK to each identified risk in the risk analysis. The outputs from the analysis became the main source for the preparation of the crisis preparedness plan. The analysis of external risks confirmed that agility and EMS ZK activities may disrupt in particular the following threats: natural flood (ambulance station in Zlín Peroutkovo nábřeží, Uherské Hradiště, Vsetín), special flood (ambulance station in Zlín - Peroutkovo nábřeží, Karolinka, Vsetín), risks arising from climatic conditions (especially heavy snow in Wallachia), disruption of pharmaceuticals and medical supplies (secondary consequence of the crisis) and electricity cuts (especially ambulance stations that do not dispose of emergency power unit). The thesis result is a proposal of Crisis Preparedness Plan of Medical Emergency Service of Zlín Region. A legal entity or an individual who secures the performance of measures resulting from the regional crisis plan is responsible for the preparation of the crisis preparedness plan. The particulars and manner of preparation of the crisis preparedness plan are described in detail in the Government Decree No. 462/2000 Coll., which implements the provisions of Sec. 27(8) and Sec. 28(5) of Act No. 240/2000 Coll., on Emergency Management and Amendment to Some Acts. When drafting the plan I proceeded according to valid legislation. This plan is an internal document of the legal entity to solve the challenges of security in crisis situations.
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Women in politics - a comparison of the Czech Republic and Germany
KUBÍČKOVÁ, Kristýna
The Bachelor-Thesis "Women in Politics a comparison" deals with the representation of women in various levels of the political sphere. Specifically it compares two countries of the European Union the Czech Republic and Germany. The thesis is focused on the current situation in both countries and the degree of use of gender-quotas. In the first part, terms closely related to the topic like political power, gender, affirmative action, gender-quotas and others, are introduced. The second part is dedicated to the specific situation in both countries, which will be compared subsequently. The author further focuses on the use of gender-quotas and the classification of the used quotas in Germany and the Czech Republic. The situation in the political sphere will be demonstrated by the evaluation of questionnaires on this topic, answered by one Czech and one German female politician. In conclusion, the author will try to sum up the state and delineate further development in both countries.
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The Human Development System in the Organisation
Kohoutková, Adéla ; Urbancová, Hana (advisor) ; Jaroslav, Jaroslav (referee)
Topic of this thesis is Human Development System in the Organisation. Main objective is to identify and evaluate current development of HR in ABC, a.s. Development of human resource is part of human resource management. It includes training, talent management, career planing and competence management. In practical part of this thesis was analysed HR development in ABC, a.s., based on research and there are desined improvements for current situation. When were searching for suitable recommendations were taken into account primarily the views of employees obtained quantitative research and the trends in this area. Suggested is the introduction of interactive methods of education, implementation of program Action learning and webinary.
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Analysis of specific instruments applied in the financial management of TNC with a focus on transfer pricing
Baluchová, Daniela ; Taušer, Josef (advisor) ; Sato, Alexej (referee) ; Baláž, Peter (referee)
Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.
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