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Excise taxes on alcohol, beer, wine and semiproducts under Community law
Baránková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé / Summary Excise duties on alcohol and alcohol beverages in Community law The main topics of my thesis are excise duties and administrative aspects relating to them. Czech Republic joined the European Union in 2004. The EU begun the integration to achieve political power and economic prosperity. To achieve that prosperity could be complicated due to obstructions of free movement of products created by demands on administration of excise duties. I decided to focus on excise duties, especially the excise duty applied on alcohol and alcohol beverages. The aim of this publication is to describe the EU legislation of excise duty as well as to identify and describe problems arising from that particular area of law. I also paid attention to problems concerning implementation of the EU legislation into Member States law including Czech Republic. In the first chapter we can find a definition of a tax, its characteristics and classification from different points of view, after that also more detailed description of features of an indirect taxation. In the second chapter I have attempted to define the concepts of coordination, harmonization and competition in tax field and then evaluate their advantages and disadvantages in comparison. Then I tried to approach the issue of excise duties in national legislation...
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The Prague - from the provincial city of the monarchy into the capitol of the new republic. The progress of the logistic support of the town in years 1913-1952
Drnek, Kryštof ; Jakubec, Ivan (advisor) ; Jásek, Jaroslav (referee)
The Prague's evolution into capitol of the new republic is divided into three stages, split by two wars. The progress of the city begun deep in the era of the Austria-Hungary imperium - in the middle of the 19th century, when the new town council was elected from czech townsman upper classes. It led into the process started with series of construction and administration projects. The city was upgraded with new bridges, railwaystations. On the place of the fortified walls, which were cancelled in the year 1866, shortly after Prussian-Austrian war, was quickly built piles of houses that bound inner Prague with it's suburbs. The administration were trying to connect the Prague's suburbs with the inner city but only few of them this procesess accepted. The foursome of the inner satellites (Žižkov, Karlín, Královské Vinohrady and Smíchov363) this projects declined and until the World War I remained on their own. Building of the logistic sites city underwent from the middle of the 19th century. First two logistic sites, the water supply system and the sewer system, were ancient systems supplying the city from the Middle Age. As the city was growing, the systems weren't able to maintain their main purposes, so the town council took action to rebuild them to prevent huge hygienic damages. The water supply system...
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The development of the Jewish community in Kolín in the 18th century. The population, crafts, administration in comparison
Věchetová, Zuzana ; Ebelová, Ivana (advisor) ; Šedinová, Jiřina (referee)
The comparison of two biggest jewish communities in the Czech country, Kolín and Libeň, show us in virtue of performed research the different making of them. On the one hand its population grew in the same way up. Many of the inhabitants come from other cities, mainly from Nový Bydžov and Praha, also some from Poland or Germany. On the other hand show the differents in crafts, taxes collection and administration. In Kolín were more tradesmen and merchants, in Libeň dominated the manufacturing of clothes. The real jewish ribbon manufacture in Libeň was established at the end of eighties of 18th century. Surprising is result of research the taxes. The Jews from Kolin, although they had less incomes, had to collect twice more contribution tax than the Jews from Libeň. The contribution tax rises about one third during the 18th century. The administration of Jews in Kolín was privileged due to direct management of Czech chamber. But the the economic situation was different, the Jews from Libeň were for Praha more important. The digest from reviewed sources perform the schedule of office holders, tables and graphs in supplement. Also the picture supplement is included.
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Analysis of the activity of Land Fund of the Czech Repulic
Ulrychová, Helena ; Zeman, Karel (advisor) ; Kučerová, Jaroslava (referee)
I will aim in my Bachelor work at the activity of Land Fund of the Czech Republic which is the substantial factor in solution the problem of deprivation and disregarding of private ownership during the political system before the year 1989. I have chosen this theme because the working of Land Fund in contrast to other transformation institutions hasn't finished yet by far. In the first theory-methodical part I will introduce the basic matter at issue of the transformation of the national economy after the year 1989, mainly the changes on laws in force and the following process of privatization and restitution. I will focus the cause and conditions why Land Fund of the Czech Republic was established. In the analytical part I will map out the position of Land Fund within institutional framework and I will introduce the object of its working and the structure of property which has been operated. In the description of the principal function of Land Fund I will use the basic established law No 569/1991. In this part I will refer to leading areas of its engagement, especially administration of the real-estate property, its privatization sales to people without the restitutional claim and eventually the realization of agricultural and forestry restitution to authorized people. Finally I will analyse the Fund management system including the organizing structure and some other procedures of this organization. The intension of my work is to characterize the influence of Land Fund in the process of the transformation of real-estate property. In conclusion I'd like to think over the functionality of Land Fund and its importance for today and future.
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Foreigners and the process of social-economic integration in the Czech Republic
Lelková, Michaela ; Kadeřábková, Jaroslava (advisor) ; Jetmar, Marek (referee)
The bachelor thesis is devoted to an analysis of foreigners integration in the Czech Republic as one of the most discussed problems afflicting European territory. Inflow of immigrants coming to Czech Republic is raising rapidly and without having a proper conception of the integration policy, they will never have a chance to integrate fully to the Czech society. The main aim is to introduce and review the strategy, conception and deficiencies of that policy as well as to show the unsubstitutable role of state in this process. For better understanding thesis discusses administrative barriers, legislation, financing and importance of local level. Last but not least, it explains the necessity of non-profit associations and evaluates its efficiency. While it concentrates on the Czech integration policy, the thesis also looks at regional analysis of foreigners sojourning in Czech regions. It shows the biggest ethnical minorities living in the Czech Republic and introduces the common features of regions these minorities are staying in. Furthermore, thesis deals with the impact of the actual economic crisis on the process of foreigners integration in the Czech Republic. The goal is to emphasize the urgency of solving this worldwide phenomen.
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The influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic
Dokoupilová, Klára ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
This thesis was focused on the influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic. The purpose was to find out if the present law about the tax and fees administration is a sufficient procedural tax norm and if the existing practice of the courts provides us by its interpretation and integral attitude with reasonable juristic certainty of the tax subjects as well as the tax administrator when in the assessment of a tax and retrospective assessment process. Furthermore the new procedural norm which is just being approved these days in law area was examined: if it brings more suitable legal regulations in the selected areas and if it takes into account the conclusions of the practice of the courts. Finally the conclusions which confirmed expectations in the beginning of this thesis were made. The tax administration law can't act as the basic tax norm because its actual reading contains too many deficiencies. Thereunto from the downright analysis arises that the practice of the courts, which is disunited in its resolutions, for ensuring the integral and right procedure of tax assessment and retrospective assessment can't act. The present situation could be improved by coming into enter be of the new procedural tax law -- The Tax Regulation.
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Current assets management
EGEROVÁ, Karolína
The bachelor thesis focuses on the current assets management. The aim of the bachelor thesis is a present-state description of administration of particular categories of current assets in a company, finding of problematic parts and specification of recommendations that lead to improvement of present state, with focus on minimization of fencing of financial resources in stock and remaining of production fluency. First step was the detection and description of present states. Next step was establishing of indicators containing current assets management on the basis of a detected present state of manufacturing company and establishing of recommendation.
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"In Oil We Trust?" US Policy in Persian Gulf after the Cold War
Kašík, Jakub ; Nálevka, Vladimír (advisor) ; Horák, Slavomír (referee)
6. Resumé (Shrnutí práce v anglickém jazyce) The end of the eighties was not just a change in the time but it happened to be one of the biggest historical changes in the twentieth century. Two camps that stood against each other in ideological as well as realistic animosity were enemies no more. The Cold War ended. American scholars became to question new world? Two main visions were represented by the theories of Fukuyama and Huntington. The first came with the thesis that the end of Cold war was not just the end of more than 40 years long struggle but that it was the confirmation of the superiority of the United States and the ideas that it was based on. Liberal democracy was said to be the final stage of human struggle to find the ideal way of statehood. The second theory came with totally opposite idea that considered the new world unleashed from the bounds of Cold war as full of geopolitical vacuum that will turn into more clashes between cultures and civilizations. The euphoria of those days appreciated the first theory but was afraid that the second one is closer to the truth. The main question was: how will the new world look like? United States were considered to be the winners but the main task was to find their role in the new world. The new administration of George H. W. Bush even though shocked...
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Employment opportunities of the National Systém of Qualifications graduates on the labour market
Hourová, Michaela ; Hrdlička, Pavel (advisor) ; Markéta, Markéta (referee)
This Dissertation Deals with the Problem of National Qualification System Project(NSK). This Project Has To Be an Instrument for the Acceptability of Result of Apprenticeship and Further Education as Well as for Consideration of Contemporary Possibility of Finding Employment on the Labour Market after Passing the Exam According to NSK.
In the Theoretical Part of Dissertation are Defined the Basic Terms.
The Following Part is Directed on the Survey and Analysis of Law and Implementing Regulations Dealing with this Problem and Implemennting Regulations Linked with it, Included European Union Regulation Concerning Qualification and Comparison of the EU Requirements with the Czech Ones.
Practical Part of Dissertation is Focused on Vocational Qualification Marked by Code 69-008-E: Cleaning Worker (Cleaner) of Administrative Surfaces. Questionnaire Survey was Made with the aim to Evaluate Reasons for which Graduates Took Part in the NSK System and the Benefit with Regard to Possibility of Obtaining the Employment in the New Branche or Keeping Actual Labour Position.
The Conclusion Contains the Evaluation of the Utilization NSK in Practice, the Benefit of this System for Those which Passed the Examination and the Summarizing Evaluation of Questionnaire Survey Results.
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Intellectual property protection by Customs
Drahoňovský, Tomáš ; Uhlík, Milan (advisor) ; Tomáš, Tomáš (referee)
The aim of this thesis is to detect the causes, extent and means of breaching the intellectual property rights, including its negative consequences from the point of supervisory activities of the Customs Administration of the Czech Republic. Also to suggest possible measures to enhance the service and to eliminate any imperfections in the legislative, its abidance or in organization and work management if found. The thesis is divided into two parts theoretical and practical. The theoretical part contains, according to the author, the most important international treaties, conventions and agreements, as well as the European Union law and the national legislation. In the practical part the author states his opinion on the legislation concerning the protection of intellectual property rights, brief classification of the intellectual property rights and it introduces the controlling authority including the Customs Administration of the Czech Republic and its procedures towards the goods that breaches the intellectual property. Furthermore, it presents the statistic data concerning the seized goods. The thesis states the penalties for breaching the intellectual property rights, for both the administrative delicts and criminal offences. It also contains a questionnaire carried out within the Customs Administration of the Czech Republic which purpose was to find out their opinion on the legislation, organization and work management in the field of intellectual property. The results are analysed in the conclusion of the thesis and it presents the imperfections in the areas stated above. The author suggests suitable adjustments to eliminate these imperfections according to his best judgement even though he is not a lawyer. Finally the author reviews the issues mentioned throughout the whole thesis and summarizes the aim of the thesis.
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