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Analýza srovnání účetní závěrky dle IFRS a českých účetních předpisů
Syrovátková, Lucie ; Žárová, Marcela (advisor)
Obsahem této práce je srovnání účetní závěrky sestavené dle odlišných pojetí. Nejdříve se věnuje samotným úpravám účetnictví v národním i nadnárodní měřítku, poté obecně účetní závěrce. Hlavním bodem práce je srovnání jednotlivých částí účetní závěrky z pohledu Mezinárodních standardů účetního výkaznictví a české legislativy. V poslední části vychází ze skutečné účetní závěrky sestavené dle IFRS. Srovnává vybrané položky rozvahy dané společnosti upravené jednak podle IFRS a jednak podle českého práva. Práce tak nastiňuje odlišnosti mezi úpravami, které se v budoucnu budou muset z důvodu harmonizace účetnictví slaďovat.
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Execution of the house arrest punishment in South Bohemain country
ZDRHOVÁ, Blanka
In connection with recodification tendencies ,many changes were made in the field of criminal law as of January 1,2012. One of the most important changes in this field was passing a new alternative punishment of house arrest. The theoretical part of the thesis mentions a purpose of the punishment and describes its role , defines current legislation of house arrest , conditions for the punishment, way of checking it . It also includes a brief look at house arrest abroad and describes activities of Probation and Mediation Service when implementing this punishment. The author describes electronic monitoring in the last chapter of theoretical part . Practical part of the thesis introduces a comprehensive overview of house arrest use in South Bohemian judicial county. The thesis was supported by available specialized literature, articles, judicature and internal methodology of Probation and Mediation Service.
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International trade in sea horses (\kur{Hippocampus spp}.)
NEDOROSTOVÁ, Anna
This work comprehensively reviews the international trade in sea horses, particularly the Hippocampus genus, from 1997 to 2012. The genus was added to the Appendices II of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (thereinafter as the CITES) in 2002, came into force in 2004. Before the addition, the genus was entered into the appendix D for the non-CITES species whose import is monitored by the EU. The CITES Trade Database kept by the UNEP - WCMC Secretariat was used as the source of data about the trade. The frequency of the trade in sea horses tended to be increasing with a moderate decrease in 2009. The Hippocampus species was traded in the following forms: live, bodies, derivatives, specimens, medicine, carvings, eggs live, extracts, fingerlings, powder, skeletons, skin pieces, soup, trophies and other unspecified forms. The living specimens traded: (1) specimens taken from the wild., (2) animals bred in captivity as well as parts and derivatives, (3) Animals born in captivity (F1 or subsequent generations) that do not fulfil the definition of 'bred in captivity', as well as parts and derivatives thereof, (4) specimens of animals reared in a controlled environment, taken as eggs or juveniles from the wild, where they would otherwise have had a very low probability of surviving to adulthood, (5) confiscated or seized specimens, (6) pre- Convention specimens. The trades purposes were: (1) commercial, (2) personal, (3) scientific, (4) zoo (aquarium) breeding, (5) educational, (6) breeding in captivity, circus and other exhibitions, (7) conventional medicine, (8) law enforcement / judicial / forensic purposes. The most traded genus was unspecified (Hippocampus spp.), then the H. kuda, the H. reidi and the H. erectus as living specimens or dead bodies; also the ones from the wild and for the commercial purposes. Those came mostly from Vietnam, Thailand or Australia. They were exported mainly from Indonesia, Sri Lanka and Australia. The greatest importers were the USA, Germany and the Great Britain.
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Terrorism as a crime under international law
Hromek, Vojtěch ; Bílková, Veronika (advisor) ; Šturma, Pavel (referee)
Terrorism as a crime under international law The purpose of this thesis is to assess the possibility of prosecuting terrorist attacks as crimes under international law and analyse the feasibility of their prosecution before the International Criminal Court. The reason for this research is is twofold. First, compared to the international academic scene, Czech research related to this topic is relatively sparse. Second, the international terrorism has grown into a massive issue of international significance and its global aspects leave the traditional national judicial mechanisms somewhat lacking with regards to the efficiency in its prosecution. The author has therefore attempted to examine the possibility of using the only permanent global judicial body available in today's world, the International Criminal Court. The thesis is composed of six chapters, each of them dealing with different aspects of prosecuting the terrorism as an international crime. Chapter One is introductory and defines basic thoughts upon which this thesis builds. It also presents the structure of the thesis with regards to possible issues which may arise during its course. It also explains the reasons for said research as described in the first paragraph of this abstract. Chapter Two is concerned with the term terror and...
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The Law Enforcement of Capital Market Regulatory Agencies in the Czech Republic, France and United States of America: Going by the Theory and Action
Šovar, Jan ; prof. JUDr. Jan Dědič (advisor)
Dílo se zaměřuje na aplikaci pravomocí, jimiž příslušné autority v České republice, Francii a Spojených státech zajišťují plnění norem veřejného práva v oblasti finančního trhu (regulatory law enforcement). Práce rozebírá relevantní teoretické přístupy k právní regulaci a následně klíčové právní činitele, které mají na prosazování práva dozorčími orgány v praxi vliv. Pojem ?prosazování práva? (law enforcement) má v práci širší vymezení a neobsahuje jen sankční pravomoci orgánu dohledu, ale také úkony představující faktickou (neformální) správní činnost a správní úkony s nižší intenzitou právních účinků. Studie zdůrazňuje požadavek proaktivního charakteru správních úkonů; důraz je kladen na přístup k prosazování práva založený na hodnocení rizik (risk based approach) pro cíle dohledu.
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Czech and Slovak legislation of insolvency law
Lukšo, Stanislav ; Novák, Miloš (advisor) ; Doktor, Marek (referee)
After the split of Czechoslovakia, the bankruptcy law in both countries evolved their own way. The original Act No. 328/1991 Coll. Bankruptcy and Settlement in the Czech Republic and its equivalent form in the Slovak Republic was necessary due to changing economic and political situation to change with new regulations. In the Slovak Republic in 2006, the Act no. 7/2005 Coll. Bankruptcy and Restructuring and two years later, in the Czech Republic Act No. 182/2006 Coll. Bankruptcy and Settlement came into force. The aim of this thesis is the comparison of the bankruptcy law in the Czech Republic and Slovakia. It compares individual legal adjustments with regard to their pros and cons. The Master thesis is based on statistical data on bankruptcy proceedings, explaining the reasons for the different developments in individual countries. The main focus of thesis is in reorganization and debt relief. The difference in debt relief of each country is explained in case study. Part of the work is also a practical example of the reorganization of the selected company.
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Terorism-ethic standards carriing interests of society (politics)
ŠŤASTNÝ, Michal
The diploma thesis deals with the terrorism and war, their meaning in the globalised world and with the possibility of ethical justification of violence. Theoretical part delineates terrorism, its terminology and political and social environment. It describes kinds and methods of terrorism, its history and some of the terrorist organizations with their goals. The thesis also compares terrorism and war in the parts where they intersect. In the next chapters it presents original ethical theories which would be supported by the moral assessment of violent enforcing of interests. There is explained the term of just war, its basic principles and obligatory attributes. Practical part characterize three chosen actual conflicts: the Al- Qaeda attacks on the United States from 11th September, 2001, Chechnya war for its autonomy and current factual occupation of Iraq by allied forces. Legitimate setting in the sense of ius ad bellum, the right to defend by the use of violence, was not mostly deconstructed. In the area of ius in bello, the right in the war, the hypothesis was not verified and the particular violent action did not fulfill some of the basic principles of just war.
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Rights of producers of audio and audiovisual recordings
Hašek, Ivan ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
The subject of my thesis is The Rights of Producers of Phonograms (Sound Recordings) and Films. I have chosen this topic because of my fondness for music and for media that carry such recordings. The Rights of Producers are denominated as rights related (to Copyright) because of the absence of creativity and individuality. The term neighbouring rights is exactly equivalent. In the first chapter I provide reader with basic terms and a concept of continental copyright law as well as a comparison with common law copyright system. These two law systems are essentially important to comprehend the rights of producers in general and to have basic overview on their role in global society and economy. Both authors' rights and related rights are copyrights in the sense of common law. The second chapter analyses international law on this subject. I describe the relationship between czech national law and international law. Although the majority of international agreements is phrased generally, mentioned agreements have impact on legislations of contracting parties. They form a part of czech law since their ratification and publication in Collection of Laws. The important agreements on the subject are Rome Convention, Geneva Convention, TRIPS Agreement and WIPO Performances and Phonograms Treaty. In addition, I...
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