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Heritage as a change in property right
Layerová, Jana ; Spirit, Michal (advisor) ; Měchurová, Miroslava (referee)
This work deal with a heirship from the historical view. It contains legal form of heirship in the Roman law and continues with this question in Czech law in the past. In the Roman Law it discusses descent on intestacy, testaments, status of heritors, their protection and other kinds of last wills. In the Czech heirship it handles about indivisible system, testaments and descent on intestacy. Further it deals with the development of the Civil Code from 1627 to 1964. The last chapter compares the present Civil Code with the project of new Civil Code and there are formuled positives and negatives of these legal forms.
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Rozdíly v postavení plátce DPH a osoby identifikované k dani
Červená, Lucie ; Svátková, Slavomíra (advisor) ; Svátková, Slavomíra (referee)
Tato práce je zaměřena na rozdíly v postavení plátce DPH a osoby identifikované k dani. Cílem je vyhodnotit rozdíly v právech a povinnostech plátce DPH a osoby identifikované k dani. Práce vymezuje jednotlivé subjekty, které vystupují v zákoně o DPH, a také podmínky, za jakých vzniká z osoby povinné k dani plátce DPH a z osoby, jež není povinná dani, osoba identifikovaná k dani. Rozdíly v právech a povinnostech plátce DPH a osoby identifikované k dani jsou vyhodnoceny podle zvolených kritérií, jimiž jsou rozlišení plátce daně a poplatníka, analýza ekonomické činnosti a činnosti, která ekonomickou není, určení daňové povinnosti u těchto osob, práva a povinnosti v oblasti správy daní a cesty vedoucí k optimalizaci daňové povinnosti těchto osob.
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Discrimination in a multicultural society as a pedagogical problem
Střelková, Simona ; Kasíková, Hana (advisor) ; Tvrzová, Ivana (referee)
This thesis is focused on the problem of discrimination in education and generally in the Czech republic. In the theoretical section are explained the main concepts of discrimination, racism and xenophobia. It also contains basic laws with discriminatory issues. Next it deals with the description of a multicultural society, which builds on multicultural education, which helps children better understand and tolerate the minority in the Czech republic. The practical part is processed on the basis of a questionnaire designed for three types of schools (rural, urban, metropolitan) and determines the orientation of students of selected schools in foreign issues and maps their opinions, attitudes and experience with minorities. Key words: discrimination, rasism, rasism violence, xenofoby, multicultural education, multicultural society, human rights
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Založení a vznik společnosti s ručením omezeným
Hesová, Zuzana ; Zdráhalová, Miluše (advisor) ; Žák, Květoslav (referee)
Bakalářská práce popisuje celý proces založení a vzniku společnosti s ručením omezeným. Zdůrazňuje rovněž charakteristické znaky této právnické osoby (základní kapitál, obchodní firma, orgány společnosti, práva a povinnosti společníků apod.) Popisuje i motivy vedoucí k volbě právě této formě obchodní společnosti. Pro větší názornost je celý proces založení a vzniku aplikován na fiktivní společnost DanUce, s. r. o.
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Vliv judikatury Evropského soudního dvora v oblasti přímých daní
Krejsa, Jan ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
V práci byla analyzována judikatura ESD v oblasti přímých daní a formulovány specifické zásady. ESD postupuje ve třech krocích: zjišťuje, zda existuje omezení EU práva, posuzuje, zda jde o srovnatelné postavení rezidentů a nerezidentů, a nakonec konstatuje, zda může být rozdílné zacházení ospravedlněno naléhavými důvody veřejného zájmu. V práci byla provedena komparace uplatňování judikatury v členských státech. Vliv judikatury ESD byl potvrzen v rozdílné míře; zpravidla dochází k vyvažování aktivního a pasivního přístupu na straně legislativy nebo justice. I přes zjevný vliv judikatury zůstávají v právních předpisech ustanovení, která jsou rozporu s evropským právem.
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Family, family upbringing, family functions, malfunctions and its impact on child?s development.
NĚMCOVÁ, Petra
The theoretical part of the present bachelor thesis deals with the characteristics of a family, its development, types and functions as well as with upbringing, system of rules and the impact of the upbringing on child?s development. Rights of the child, fundamental bills and the Convention on the Rights of the Child are also commented upon. In the methodological part of the thesis, individual methods and strategies of the empirical part of the work are described as well as the technique of selection of sample families and the criteria of categorizing of the families into individual groups. The empirical part of the thesis includes an analysis of the SPOD official documents. Individual instances of functional, problematic, dysfunctional and afunctional families are described. More specifically, the thesis comments upon the development of each such family, its type, system of rules and their type , fulfilment of basic functions, completeness of the family and its impact on the development and behaviour of the children. In the appendix, numbers of the SPOD curatorial files from the years 2003 ? 20011 in bar charts are attached for comparison as well as the number of the minors with upbringing issues from the years 2003 ? 2011 and a pie chart overview of the number of children and minors with upbringing issues. Also attached are four tables summarizing individual above mentioned families, their functions, types, system of rules they use and their impact on the child behaviour and development.
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Evaluating the Effect of 2014 Sanctions against Russia Using Synthetic Control Methods
Pchelintsev, Dmitriy ; Havránek, Tomáš (advisor) ; Víšek, Jan Ámos (referee)
THE ABSTRACT In the new global economy majority of the developed countries use imposition of sanctions in the case of some offences. I have applied the synthetic control methods on this particular case of political pressure to quantify the real costs of anti-Russian sanctions to the economy. Based on the results of this study it was identified, that real GDP growth rate of Russia was continuously reducing by about -1,19% per quarter on average. Reaching the highest value of sanction's effect of -2,8% in real GDP growth rate at the end of 2015. It was also revealed that sanctions had positive effect on current account balance of Russia, that indicator was increasing during the whole studied after sanction's period by about 3,15% per quarter on average. This thesis is presented as a research of interconnection the imposition of 2014 sanctions against Russia and indicators of economic development (GDP, inflation) using synthetic control methods. It was revealed that former economic and social mechanisms aren't capable to provide further development of economy of Russia, its self-sufficiency and safety. JEL Classification F12, F21, F23, H25, H71, H87 Keywords sanctions, synthetic control method, Russia, GDP growth rate, current account balance Author's e-mail 51375259@fsv.cuni.cz Supervisor's e-mail...
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Eritrea and Somaliland - comparison of independence struggle
Lojková, Tereza ; Kváča, Vladimír (advisor) ; Kochan, Jan (referee)
The aim of this thesis is to compare efforts of Eritrea and Somaliland to obtain independence and to find out why Eritrea was in independence obtaining succesful and Somaliland not. Chapter 1 offers a basic theoretical background concerning a question of international law and formation of a state. Based on basic international law documents regarding this topic it describes crucial terms and principles. Further it discusses a question of secession justifiability and it concerns also application of theoretical principles in reality. Chapter 2 includes basic geographical information and ethnical characteristics of population of both regions. Chapter 3 briefly describes history of both states from their emergence up to the beginning of fifties of the last century. The aim of this chapter is to describe international and internal influences which formed uniqueness of both regions within parent states which later supported the efforts to obtain independence. Chapter 4 is devoted to a concrete description of both areas' efforts to obtain independence in the second half of 20th century. It focuses mainly on international negotiations regarding future of both countries, formation and development of independence movements and the concrete course of independence declaration. Chapter 5 evaluates the course and results of independence struggle in both countries.
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Information flow clients/patients, family members, lay public
Hošková, Pavlína ; Skorunka, David (advisor) ; Skála, Bohumil (referee) ; Šauer, Karel (referee)
Research points on the fact that information level of your patiens is on a very good level. There is the space for improvement, mainly in the area of communication, which is the basic presumption of good relationship between patients and medics. Report is divided into two parts. The theoretical part is focused on information flow in health service. Experiential part describes the classification of patient's informedness levels within the hospitalization. Research sample are 68 patients. Result shows, that consequent communication is needed. There was biggest dissatisfaction in this sphere. The target is to reach high quality in provided care with active client's attendance and his satisfaction. Main point is good information flow between patient and medic about health state.
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Reorganizace podniku
Kabrhelová, Zuzana ; Tesařová, Monika (advisor) ; Kovaříková, Jiřina (referee)
Práce pojednává a možnostech řešení úpadku dlužníka formou reorganizace ? jakožto nového fenoménu českého práva, přijatého zákonem č. 182/2006 Sb. o úpadku a způsobech jeho řešení (insolvenční zákon). Reorganizace patří mezi sanační způsob řešení úpadku, které umožňuje ozdravení podniku při zachování jeho provozu. Účetní úprava této problematiky dosud není nikde upravena, a proto se ve třetí části diplomové práce podrobněji zabývám různými způsoby řešení úpadku při reorganizaci. Pro snadnější představu jsou jednotlivé způsoby řešení doplněny o příklady včetně zaúčtování.
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