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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.
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Competition policy in EU - Leniency Programme
Panáčková, Romana ; Němcová, Ingeborg (advisor) ; Bič, Josef (referee)
This thesis aims to analyze the efficiency of the leniency programme. This programme is currently the most important cartel fighting instrument in EU and Czech Republic. The first section deals with cartel agreements and their impact in general. It also shows reasons for implementation of the leniency programme and other cartel fighting instruments. Second section concerns on general principles of leniency programme and its position within current system of law. The next two parts contains description and history of leniency program in EU and Czech Republic. They also analyze decisions of European Commission and Office for the Protection of Competition in Czech Republic. This analysis creates the most important part of this section. The last section aims at juridical institutes able to endanger efficient functiong of leniency programme in future and defines their relation to this programme.
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The EU financial framework 2007–2013
Straková, Eliška ; Karpová, Eva (advisor) ; Bič, Josef (referee)
The bachelor thesis deals with the budget of the European Union, concretely with the EU financial framework 2007-2013. The first chapter defines general concepts and characteristics connected with the EU budget issue. The second chapter focuses on the present financial framework. EU budget expenditures and revenues are described in detail, namely in terms of individual expenditure policies and sources of revenue. The EU priority objectives for this period are mentioned. The third chapter gradually goes over to problems of the present financial framework. Above all this chapter speaks about the budget reform that began in this period. The end of the bachelor thesis outlines the possible development of the EU budgetary policy in the following financial period.
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Přemysl Pitter - The Life for Others. Ethical-social Aspects of Historical Profiling his Life and Work
KOCMICHOVÁ, Jaroslava
The work deals with the life and work of Přemysl Pitter, major Czech Christian humanist, representativ of the social learning, education and journalism in the 20th - 70s of the twentieth century. Introductory chapters are devoted to his childhood and youth, especially his personal reflection of the suffering experienced at the frontline on the 1st World War, which influenced his future life guidance and practical activities. Other parts of the document is characterized Pitter{\crq}s destiny and social work for others - the poor, downtrodden, necessary - in the context of the radical social and political changes in the last century. Here is a somewhat more comprehensive text on the history of the fight to save children from a concentration camps and detention camps, after World War II, ie between 1945 - 1947. The last section describes the life and operation of Přemysl Pitter after retirement emigration in 1951, when the World Council of Churches delegated the duty of pastoral and social services for refugees in the camp Valka in Nuremberg in Germany until its repeal in 1962. The final chapter describes the staying and creative activity Pitter{\crq}s exile in Switzerland in the 60s and 70s. The work includes a brief summary of the contents of archival material and archives of Přemysl Pitter and Olga Fierzová in PMJAK in Prague.
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The influence of migration on the drug scene in the Czech republic
KORANDA, Ladislav
This paper deals with the influence of migration on the drug situation in the Czech Republic. The main reason for choosing this topic was the effort to compile, at least partially, from a practical and an immediate point of view, a relatively complicated matter of contemporary drug background, concerning ethnic groups living in the Czech Republic. The paper focuses on gradual characterization of these groups in the area of organized drug criminality in the Czech Republic since 1989. It describes ways of illegal drug import into the Czech Republic and the concern of Czech citizens in this criminal activity. The majority of information concerning specific ways of committing criminal activity and current situation of selected ethnic groups{\crq} criminality in this paper is taken from statistic data of the Czech Police, the Czech Board of Customs and the Czech Anti-Drug Squad{\crq}s annual reports. The research was carried out by means of quantitative method, while the results were compared with the above mentioned publications{\crq} data. The aim of this paper is to point out the engagement of foreign nationals and also ethnic groups living in the Czech Republic in illegal drug sale. Another aim is to compare the concern of Czech citizens and foreign nationals in this criminal activity and to find out how the drug criminality beating reflects itself on the price of drugs. In the first chapter of this paper, information concerning selected ethnic groups engaged in illegal drug sale in the Czech Republic are stated. The major part is dedicated to persons of Vietnamese and Romany nationality. This chapter draws upon specialized publications; it also contains paraphrases on particular publications. At the close of the chapter, specific characteristics of illegal drug sale according to particular types of drugs are described. The research includes tables comparing drug delinquency in perpetrators of Czech nationality and foreign nationals. National minority distribution, number of criminal acts concerning drugs in both groups of perpetrators, and concern of ethnic groups and foreign nationals in organized criminal activity are mentioned as well. Results of the research are stated at the close of the bachelor paper. They are in compliance with set hypotheses and met the aim of this paper because it has been proven in what way foreign nationals and national minorities living in the Czech Republic are engaged in drug criminality.
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Analysis of the car insurance market, in terms of insurance agents
Schütz, Miroslav ; Gruber, Petr (advisor)
The thesis gives an insight of insurance agent, in this case the used car dealer,on selection of the appropriate insurance company to cooperate with. The commission as a key factor for selecting the best product to offer.Autosalon or used car dealer as an interesting selling channel of insurance company. Possible pitfalls and law impacts as a result of arranging insurance.Insurance fraud problem.
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Process of Institutional Reforms of European Union in Light of its Enlargement
Pohunková, Hana ; Neumann, Pavel (advisor) ; Šaroch, Stanislav (referee)
The topic of this diploma thesis is the Process of institutional reforms of EU in light of its enlargement. The thesis is divided into two parts -- theoretical part and practical part. Theoretical part talks about European treaties that founded or reformed five main European institutions -- Parliament, Council, Commission, Court of Justice and Court of Auditors. In separate chapter the thesis talks about Lisbon Treaty and this chapter is followed by description of the main institutions. Practical part was based on original research in which almost two hundred respondents took part and which was focused on the knowledge of respondets of the administration of EU. The results of the research were analysed in form of commented graphs and tables. Based on the research, last chapter provides recommendations that should help increase the knowledge of Czechs of the EU administration.
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