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Mutual recognition versus harmonization - development and perspectives of the criminal law in the EU
Černecká, Zuzana ; Scheu, Harald Christian (advisor) ; Gřivna, Tomáš (referee) ; Fenyk, Jaroslav (referee)
Mutual recognition versus harmonization - development and perspectives of the criminal law in the EU Abstract The criminal law, which stood away from the attention of the mainstream European integration process for a long time, is at present considered one of the fastest growing spheres of the Union law. The thesis focuses in 8 chapters on the development and perspectives of the criminal law in the EU by analysing two main forms of the development of the member states' cooperation in this area, which are mutual recognition and harmonization. After an introductory part the second and third chapters at first pursue historical roots of the member states' cooperation in the area of the criminal law and the description and justification of the current legal framework of the EU criminal law, which has been set up by the entry into force of the Lisbon Treaty in 2009. The key notions this thesis focuses on are the principle of mutual recognition and harmonization, therefore a comprehensive chapter deals with each of these terms (chapter four with mutual recognition, chapter five with harmonization). The chapter about mutual recognition points out to its origin, grounds for the use of the principle of mutual recognition in the criminal area, centres at its basic characteristics and mutual trust as a central notion...
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The Reality Of Nursing-Women´s Family And Work-Life Observation
POUZAROVÁ, Dana
The goal of this thesis The Reality Of Nursing-Women´s Family And Work-Life Observation, was to compare situations and problems in context of harmonizing family and work life of woman. Mainly those woman, who take care of small children, disabled people and seniors. Other goal was to find out what are they real problems and needs. For gathering information from respondents, qualitative research method and semistructured interview was used. The interview was divided in two parts. One regards to family and the other one to work. Each of these parts consist of five questions. Respondents were woman taking care of children younger than five years, disabled people and seniors. The research have attended 15 woman from south Bohemia. The interviews were made in March and April 2016. One of the questions was, if the caring woman have problems with harmonizing family and work. Conclusion from the interviews was, that they do have problems. The biggest one is, that half of the respondents live alone together with the people who they care about. It means they have to take care about these people and also maintain the household. Insufficient flexibility in work makes this even worse. Next question was, if the caring woman have a need to harmonize family and work. According to a fact that significant part of the respondents go to work not only to earn money, but also because of their self-realization, a need to harmonize these two areas exists. These problems are well known for a long time and from the results of this bachelor thesis it is obvious, that solutions which should help to harmonize professional life of caring woman are not sufficient. Society exerts pressure on woman to set up a family, but it is not able to secure conditions, which would easier harmonizing family and work life.
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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Accounting in the czech and german legislation, comparison, practical example
Štychová, Andrea ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.
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Revision of the IFRS Conceptual Framework
Šantrůček, Martin ; Valášková, Mariana (advisor) ; Žárová, Marcela (referee)
This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.
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CCCTB its development and application
Mišička, Kamil ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company.
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Tax system of Ukraine
Boiko, Oleksandra ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the tax system of Ukraine. Emphasis is placed on examining the tax system of Ukraine, particularly its structure and components, and process of harmonization with the legislation of the European Union. The thesis also analyses accession criteria of EU and appraisal of how Ukraine fulfills them. The second chapter also compares the tax system of Ukraine with the tax system of the Czech Republic, based on the tax mix.
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Analysis of the enterprise information system in the selected company
Pavlíková, Táňa ; Basl, Josef (advisor) ; Fortinová, Jana (referee)
The theme of this diploma thesis is an analysis of an enterprise information system in the selected company, middle sized company operating in the construction industry. The work is divided into two separate units. First one - the theoretical part contains the main concepts and issues that are subsequently elaborated in the practical part. Individual chap-ters of the theoretical part of the thesis contain the definition of information system, intro-duces basic concepts in this area, enterprise information systems and related processes and also strategic management of information processes. The practical part of the thesis focuses on the selected company. The goal and output of the practical part are the analyzes of information strategy and current state of the information system of the selected company and its evaluation.
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Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...
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