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Time-limits for tax assessment
Červinková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...
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Real estate expropriation
Svobodová, Klára ; Drobník, Jaroslav (advisor) ; Žákovská, Karolina (referee)
This thesis would like to describe expropriation as an institute of contemporary legal regulation. I decided to write about the expropriation from the view of the land law, because of the object of expropriation. My thesis is focuses on expropriation as interference of power in which the state agency issuing the constitutive act establishing the property right to the person completely different from the previous owner. I started my thesis with the short division of the constitutional bases of the institute property concentrating on land and expropriation, its legal conditions and emphasize differences from the others interferences with the property right in history. The purpose of my thesis is to define expropriation, try to interpret the law provisions, its position in the legal system of the Czech Republic and make a small confrontation by the legal regulations of foreign countries.
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Jataka Stories - Legendary Biographies of Gautama Buddha in the Jatakatthavannana
Horáček, Petr ; Holba, Jiří (advisor) ; Ondračka, Lubomír (referee)
This thesis deals with the possible interpretations of the jātaka stories (Buddhist sacred biographies genre). The author focuses on the Jātakatthavannana collection, part of the Pali canon, which is an important text for early and Theravada Buddhism. A characteristic feature of the jātaka is that Siddhartha Gautama of the Śākya clan, better known under his title Buddha, tells us about his previous births, in which He is called Bodhisattva. In accord with Buddhist cosmology, Bodhisattva is born in different forms: as human, animal and mythical creatures. In the jātaka stories symbolic links can be seen to the psychological, social, ethical, political, religious and philosophical themes of cultures in which they were told. In the early jātaka motives known from fables and mythologies of other cultures are also found. Their meaning, however, is given another shade or is completely different. The semantic value of themes is largely determined by the position they have in the configuration of relations between symbols, which is different for different cultures (as is shown by the author on a particular case). Due to this fact, the author adopts two following approaches. First, the author does not strive to find the original form of the jātaka tales and is not interested in their linguistic development....
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Selected areas of socio-cultural changes: Ethiopia since the early 20th century
Hejzlarová, Kristýna ; Kumsa, Alemayehu (advisor) ; Soukup, Martin (referee)
The goal of this work is to analyse changes and their processes in Ethiopian society and culture of twentieth century. The first part deals with theoretical grasping of the category of change and its conception in sociology and anthropology. The second part outlines the general history of the twentieth century in Ethiopia, with emphasis on political course of events, which by its different attitudes and strategies toward selected areas to a large extent determined their form in corresponding periods. The first area is education and the second is religion, both subsections containing a summary. The third section synthesizes theoretical approaches of socio-cultural change from the first part of the paper peripherally and implies a possible alternative interpretation of real events by theoretical concepts.
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Charles Taylor's anthropological critique of liberalism
Boudal, Jiří ; Čapek, Jakub (advisor) ; Jirsa, Jakub (referee)
The thesis presents Charles Taylor's conception of liberalism where the negative concept of liberty is rooted in a positive moral ideal of authenticity. First of all, both the main motivations which led liberals to defend the pure negative concept of liberty and Taylor's claim that these motivations all depend on the atomistic ontology is examined. Later, this atomistic basis is refuted and Taylor's holistic approach is offered which relies mainly on concepts of the personal identity and of the so called strong evaluation. Following this, concept of authenticity is presented as the implicit ideal of modern identity. Authenticity is interpreted as a pluralistic moral ideal appreciating uniqueness although containing some general moral demands. The thesis also shows that such a concept of authenticity presupposes negative liberty. Finally, some political consequences of such a liberal theory are provided.
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Crisis of masculinity between chimaera and stereotype. Gender and Czech society on the turn of 19th and 20th century
Mareš, Jan ; Randák, Jan (advisor) ; Kučera, Rudolf (referee)
1 Abstract This paper asks, whether a crisis of masculinity can be found in Czech political movements and communities at the turn of the 19th and 20th century. We analyze the development of gender orders between 1870 and 1910. There the imagination of separated spheres created an asymmetric gender order, yet partial shifts were evident. The ideals of masculinity and feminity were influenced through nationalism, which led to an emotionalization of masculinity by the beginning of the 20th century. The integration into the national body enabled the feminity to take positive use of the prevailing stereotypes. A change came after 1900, when the idea of degeneration appeared, attacking the contemporary form of masculinity denotating it as false. It follows a case study of the emergence of the Czech scouting. The establishment of scouting in Britain and America is today interpreted as a reaction to the crisis of masculinity, which makes it a good starting point for observing the crisis in another culture. The crisis manifested itself indirectly, on an abstract level, as a criticism of the state of the culture. Some of the scout founders considered this an opportunity, to set up a new culture by colonizing the nature (a feminine attribute). There were presuppositions for a feeling of crisis in the Czech...
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Legal acting
Skřejpek, Jakub ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
- Legal actions Jakub Skřejpek Key words: Legal actions, manifestation of the will, interpretation Legal actions are generally classified as legal facts, which have effect on the creation, modification and termination of legal actions. Legal actions occur in the sphere of civil law. Legislation of legal actions is included in the current Civil Code, which also provides what conditions must be satisfied to make a legal act valid and vice versa, which is an invalid legal act, either absolutely or relatively. To be valid, a legal act must be a manifestation of the will, which is directed specifically to the creation, modification or termination of a legal relationship and the law must connect such a manifestation of the will with legal consequences. This legal specification is in the Civil Code. In the current draft of the new Civil Code, however, such a definition of legal actions is missing, and are specified only the consequences of legal actions. You can expand, that the validity of any legal action depends on the expression of the will of the acting person, which must be capable of acquiring rights and duties. The validity of the legal action is necessary for the expression of the will of the person to be free, serious, specific and comprehensive enough. It must not be done in distress or under...
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Speech, laterality, visual-motoric coordination and reading of children at the beginning of school attandence
Siwek, Božetěch ; Wildová, Radka (advisor) ; Miňhová, Jana (referee) ; Kucharská, Anna (referee)
Reading belongs to the basic elements of the primary education. A number of factors is involved in the mastering of the reading skills and our thesis has focused on some of them. The thesis is divided into a theoretical part and an empiric part. The theoretical part deals with the significance, essence and up-to-date concept of the reading skills, readiness for reading, teaching methods and assessment of the reading skills, reading disorders and possibilities of prevention thereof, modernization and prospects of the teaching of the reading. The empiric part focuses on the issue of speech, laterality, visual-motoric coordination and reading of children. The status of the present solution of this issue has been described, the research goals and hypotheses have been determined, the research methods and the methods of statistical processing have been described. The research has been carried out using a sample of 200 children being at the beginning of their school attendance and had in two stages, namely at the beginning and at the end of the first year of school attendance. Following the analysis and interpretation of the results, the goals and hypotheses have been reviewed, the conclusions and recommendations applicable to the pedagogical practice have been formulated and the ways of the further research have...
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The Project of the Streetball League for Basic Schools
Smetanová, Irena ; Malecha, Petr (advisor) ; Voráček, Josef (referee)
Title The Project of the Streetball League for Basic Schools Objectives of Thesis The aim of this thesis to propose long-term project streetball competition. Streetball League, a unique project of its kind, offers an interesting program which will extend the offer after-school youth activities. The project design and marketing concept of the whole competition. Methods It was used descriptive analysis, which interprets data obtained from the SWOT analysis, observation and through interviews. Results Developing sponsorship package based on the determination of the budget, proposal of suitable partners, the timetable for a media campaign and development program of the final tournament. Keywords Marketing, management, SWOT analysis, streetball, promotion, sponsorship.
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The effectiveness of court jurisdiction agreements within the regime of the Brussels I. Regulation with respect to decision-making of the European Court of Justice
Vydrová, Jana ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
The purpose of this thesis is to analyze the extent of how have recent decisions of ECJ in cases Gasser, Turner and Owusu compromised the efficiency of jurisdiction agreements under Brussels I. Regulation. The main and most important aim of European Union, as a political and economic union, is facilitation of trade among Member States. Commercial transactions, especially in international framework are heavily regulated by contracts, wherein parties tend to regulate all potential issues in order to prevent applications of national laws. Therefore in international trade, the importance of party autonomy is even more significant than, in any other branch of contractual relations. One specific expression of party autonomy is incorporation of jurisdiction agreements into contracts, whereby parties determine which national court will have jurisdiction in the case of potential dispute. These so-called prorogation agreements are at the European level, regulated by Brussels I Regulation. However the ECJ has in several recent cases prioritized other principles, such as mutual trust and avoidance of irreconcilable judgements to the prejudice of party autonomy, which has together with very literal approach in construction lead to uncertainty in efficiency of application of jurisdiction agreements. This thesis...
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