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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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The Czech-German border area: the image of the other
Kotrbatá, Ivana ; Šatava, Leoš (advisor) ; Brouček, Stanislav (referee) ; Moravcová, Mirjam (referee)
The aim of this doctoral thesis is to verify the basic hypothesis, which claims that the Czechs have stereotypical and biased attitudes towards the Germans. A part of the hypothesis is also a claim that opinions or behavior of the Czechs in relation to the Germans is then affected by these stereotypes and prejudices. In case of the verification of the hypothesis, the thesis attempts to analyze the most common stereotypes. At the same it also tries to determine where and what is their origin, whether it is possible to trace their development and formation and reveal factors involved in the formation of these stereotypes. In addition to this analysis, the thesis also focuses on whether and how these prejudices manifest themselves in everyday life in the Czech border region. A part of the thesis also concentrates on contemporary Czech-German relations, or how they are perceived and judged by the people living in the Czech border region. The thesis is based on the field research during which narrative priorities, narrations and attitudes of eighteen interviewed Czechs of different age, education, occupation and social background were identified and analyzed. The main methods of data collection were semi-structured interviews, biographical method and oral history. The research was conducted in the...
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Contentious issues of self-defence in Czech case law
Kabát, Robert ; Císařová, Dagmar (referee) ; Vokoun, Rudolf (advisor)
84 SUMMARY Controversial Issues of Necessary Defense in the Judicial Practice The main purpose of the thesis is to analyze necessary defense in Czech criminal law. Author's main focus is determined by the title of the thesis and he mainly concentrates on judicial practice. Nevertheless, substantial part of the thesis comprises comparison with jurisprudence. Only theory deals with some issues, these ones are included too. If it's needed, the author compares neces- sary defense with similar legal institutes in legislation of foreign countries or briefly describes historical evolution of important issues. The thesis is compound of six chapters. Chapter One includes introduction, explains starting points and approaches. First content chapter is chapter Two. It defines basic terminology used in the thesis: circumstances excluding criminal liability (i.e. defenses or excuse de- fenses), circumstances excluding lawlessness (i.e. justification defenses) and necessary defense (i.e. self-defense and defense of person, property or other legal interest protected by criminal law). Chapter Three contains the core of the thesis. It examines basic elements of necessary defenses and problems typically connected with particular elements. According to usual structure of papers on necessary defense, the chapter is...
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The crime of embezzlement under s. 248 of the Criminal Code
Slavíčková, Alžběta ; Herczeg, Jiří (referee) ; Gřivna, Tomáš (advisor)
Offense embezzlement under § 248 of the Criminal Code The aim of the thesis is to provide a detailed analyzing of crimes against property with a focus on embezzlement. It is aimed at understanding the differences between individual crimes against property by using professional literature and judicature and at taking away at least the basic uncertainties of application practice which consists often in not understanding of the facts of the case. It seemed appropriate to focus on the issue of financial lease or leasing in connection with the crimes against property because of the growing popularity of this topic. The thesis consists of introduction and four chapters. Each of the chapters deals with different aspects of embezzlement and its related issues. In my introduction, I outline the reason of my choice of this topic. The first chapter deals with a historical development of legislation and a general analysis of the current legislation. Chapter 2 is divided into four subchapters where the attention is paid to a detailed analysis of obligatory characters of the facts of embezzlement. The first subchapter describes the object of embezzlement. Second deals with objective site of this crime. It is divided into detailed description of individual elements which are: conduct, legal effect and causal...
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The comparison of legal provisions setting down monetary remedies in intellectual property infringement cases
Sedláček, Václav ; Boháček, Martin (advisor) ; Macek, Jiří (referee)
The thesis deals with monetary remedies in intellectual property infringement suits, focusing on industrial property rights. On the background of enacting of the czech Act number 221/2006 Sb. which implements the directive 2004/48/EC of the European parliament and of the Council, the thesis compares these two texts with each other and also with the proposal for the directive KOM(2003) 46 final in their relevant parts. By doing this, it evaluates the directive and the czech act as the directive's implementation. This evaluation represents the secondary aims of the thesis. Comparison, analysis of factual articles and interviews with relevant experts practicising in the area show that by setting the damages as double the "customary" royalties, the czech Act in his § 5 ods. 2 represents a sanction, which confirms the hypothesis of the prevailance of an analogy between the czech provison and the punitive damages in american law. This fact creates scope for the hypothesis of existance of further analogies, the verification of which is the central aim of the thesis. Therefore, the second part of the thesis analyzes american provisions of the United States Code concerning copyright, trademark and patent law, and related caselaw. This is compared both to the directive and the proposal for it, moreover to the czech copyright Act number 121/2000 Sb. and in particular to the czech Act number 221/2006 Sb. The third part supplements the analysis of relevant czech court decisions. The second and third part identify similar and distinct elements of the provisions and reveal analogies in seemingly different institutes. Differences are spotted in the construct used to achieve the punitive function, furthermore between the terms "customary royalty" and "reasonable royalty" and also between the terms "bezdôvodné obohatenie", "infringer's profits" and "unjust enrichment". Conversely, an analogy is identified between the discretionary power of american courts to increase proven damages or determine statutory damages and the czech institute of "primerané zadosťučinenie" (appropriate satisfaction). The prevailance of prohibition of double recovery is another existing analogy between the american and czech law.
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Tax duties relating to the transfer of real property
Král, František ; Vondráčková, Pavlína (advisor) ; Boháč, Radim (referee)
Závěr Cílem této diplomové práce bylo nastínit elementární daňové povinnosti, vznikající s převodem nemovitostí a v závislosti na úvaze autora, pak poskytnout v jednotlivých kapitolách dostatečný prostor pro jejich detailnější a hlubší prozkoumání. Dostatečný prostor byl věnován dani z převodu nemovitosti, dani z přidané hodnoty a dani z nemovitosti. Kapitola byla též věnována dani z příjmu fyzických a právnických osob. Nastíněná problematika daně z příjmu fyzických a právnických osob je však natolik složitá a obsáhlá, že nebyla předmětem této diplomové práce, ale byla pouhým zmíněním základních institutů tohoto daňové odvětví. Mimo výše uvedené, byla v diplomové práci věnována kapitola katastru nemovitostí a právního institutu vlastnictví, včetně nastínění možností převodu (přechodu) vlastnického práva. Autor si je vědom provázanosti a složitosti právních předpisů související s uvedenou problematikou, která však svojí rozsáhlostí zlehka překračuje hranice a úroveň podrobnosti této diplomové práce. Ve světle popsaných daňových povinností přistupující k převodu nemovitosti, se dle autorova názoru, jeví současný platný právní stav (de lege lata) z praktického hlediska a z pohledu jaké by právo mělo být (de lege ferenda) jako nevhodný. Jde zejména o ustanovení daně z nemovitosti a daně z převodu nemovitosti....
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Presentation of non-current tangible assets in accounting according to Czech legislation and IAS/IFRS
Lachoutová, Marie ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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Analysis of the communication mix of L'ORÉAL
Příhodová, Lucie ; Zamazalová, Marcela (advisor) ; Procházka, Jan (referee)
This diploma thesis deals with the communication mix of Garnier, one of the most famous global brands of the cosmetic company L'Oréal. The goals are to analyze brand's communication , especially TV advertisments and their effects. The main goal is to find out more about consumer perception of the ads and brand as such. The thesis also contains my own marketing research on the main topics mensioned above, which basically means revealing the communication effects of the TV ads.
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Industrial property as the subject of commercial transactions
Skříček, Jan ; Jakl, Ladislav (advisor) ; Svačina, Pavel (referee)
Práce se zabývá rostoucím významem průmyslového vlastnictví v současném světě, popisuje jeho postavení v rámci světového obchodu a demonstruje jeho důležitost pro jednotlivé tržní subjekty. Vzhledem k značnému nárůstu počtu obchodních transakcí v oblasti nehmotných statků v posledních letech a k mnohem častější nutnosti stanovení jejich hodnoty, je v analytické části ukázán postup ocenění konkrétní ochranné známky pro účely převodu metodou licenční analogie a metodou reziduálních zisků.
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Nutritional requirements of ticks.
PERNER, Jan
Ticks acquire nutrients only by a parasitic nature of feeding on animals, including humans. During this process, a wide array of pathogens is transmitted. Ticks of the Ixodidae family receive exactly one blood meal in each active developmental. Knowing the trophic dependence of tick metabolism on the host blood meal components may enable discovering processes essential for the tick physiology and development. Exploiting a membrane system of tick feeding and whole blood fractionation, we have revealed that adult ticks need to acquire host haemoglobin-derived haem so that they can produce viable larvae, and reproduce. Haem is not further catabolised in ticks, and iron is thus acquired via independent route with the host serum transferrin as a source molecule. Using RNA-seq, we compared transcriptome compositions between guts of blood- and serum-fed ticks. We identified fifteen gut transcripts that change their levels with respect to the presence/absence of dietary red blood cells. Glutathione S-transferase, one of the identified encoded molecules, shows a clear haeminresponsive expression at both transcript and protein levels. Its apparent haem-binding properties suggest that this protein is directly involved in haem homeostasis maintenance within the tick gut. The ultimate goal of such research is to identify and verify targets that, when blocked, would render the acquisition and/or distribution system of haem in ticks nonfunctional. This would represent a novel way of anti-tick interventions in veterinary and human medicine.
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