|
Model agreements on double taxation avoidance in the practice of the Czech Republic
Taschner, Lukáš ; Kotáb, Petr (advisor) ; Novotný, Petr (referee)
This thesis deals with international taxation, which is becoming an increasingly important issue due to the globalization of world economy in recent decades. International taxation is a broad topic including a variety of problems concerning it. Among the most important recognized phenomena are International double taxation and tax evasion. The conclusion of bilateral tax treaties seems to be the most efficient instrument for their solutions so far. Model Tax Conventions have been prepared by international organizations for the purposes of coordination of structure, wording and interpretation of numerous bilateral agreements. The OECD Model Treaty and the UN Model Treaty are widespread worldwide, being legally non- binding models for negotiations of bilateral agreements. In addition to those, the proposal of a new multilateral European Union Treaty has appeared. It should be signed by all members of the European Union, and it would replace all bilateral agreements concluded between the EU member states. Within the global community of other states and nations, the Czech Republic has an open and liberal economy. Therefore, it is necessary for the Czech Republic to have all international tax issues ensured with each economic partner. Over the past twenty years, the Czech Republic has concluded 67 out...
|
|
Role of BRICS in the conceptions and reality of the external relations of the EU
Arnoldová, Barbora ; Cihelková, Eva (advisor) ; De Castro, Tereza (referee)
The topic of this diploma thesis is the role of BRICS in the conceptions and reality of the external relations of the EU. The goal of this diploma thesis is to analyse the mutual relations of the EU and BRICS, based on a comparison of the workings and factual bases of their relations and to deduce possibilities for further progress in their cooperation. The EU develops relations with BRICS countries mostly on a bilateral level. Since the announcement of their strategic partnerships, cooperation between them has grown rapidly. Because bilateral agreements don't reflect actual needs anymore, there are ongoing negotiations about their new form which should enable further deepening of their cooperation. The first chapter describes the position of BRICS countries in the external relations of the EU, the development of the legal-institutional framework of relations between the EU and individual countries and the objectives for further deepening of cooperation. The second chapter analyses trade, flows of foreign direct investments and other areas influencing the mutual relations between these entities. The third chapter offers possibilities for further development of cooperation between the EU and BRICS countries.
|
|
Tools for environmental protection in Czech law
Matějičný, Tomáš ; Sobotka, Michal (advisor) ; Franková, Martina (referee)
The thesis is concerned on the topic "Instruments of environmental protection in the Czech Republic". The environmental law knows some categories of instruments. Mostly they are divided according to the influence to the subjects, respectively if they have direct influence to subjects or not. First category of direct instruments is called conceptual instruments and includes group of plans, programs and other documents concerned on scheming in area of environmental protection. Second group of direct instruments is called administrative instruments. These instruments contain commands, prohibitions, permits and approvals. They also contain standards categorization and ecologically-legal liability. Third group of direct instruments is called voluntary instruments. These instruments contain voluntary agreements, environmental managements systems and eco-labeling. Last group of instrument described in this thesis are institutional instruments. They are concerned on system of institutions which have some competences in environmental protection. They are divided according to area of their competences or according to the kind of competences they have. Indirect instruments are represented mostly by the economical instruments. These instruments are divided according to the form of stimulation of subjects'...
|
|
Analysis of sources of the cultural institution
Jiráková, Anna ; Vávrová, Hana (advisor) ; Přeučil, Adam (referee)
The thesis is focused on analyzing the financial resources of the company Dejvické divadlo, o.p.s., in 2004 - 2012. Being a non-profit organization, the theoretical part is focused on the non-profit sector approach and the issues of its funding. Besides stating the most common legal forms of non-profit organizations in the Czech Republic are further elaborated their current options for fundraising. The following section describes methods of analysis used in the practical part. There is also a horizontal and vertical analysis of financial resources, evaluation of self-sufficiency of the company and analysis of performance through model KAMF*. There is not absent the comparison with the subjects in the sphere of influence (especially with the Divadlo Archa, o.p.s.). The analysis shows, that the Dejvické divadlo, o.p.s., was managed to adapt to new conditions after its transformation in 2004 and is managed to fulfill the princip of a multi-source funding.
|
|
Financial literacy of educators in kindergarten and its influence on the control and management of the school
Šímová, Svatava ; Kitzberger, Jindřich (advisor) ; Mach, Václav (referee)
TITLE: Financial literacy of educators in kindergarten and its influence on the control and management of the school AUTHOR: Svatava Šímová DEPARTMENT: School Management Centre SUPERVISOR: RNDr. Jindřich Kitzberger Abstract This final thesis deals with economic and financial awareness of teachers and its impact on management and management of kindergartens. The work consists of two parts - theoretical and practical. The first chapter of this part describes the theoretical aspects of school management and presents the function of schools. The second chapter presents the legal requirements for school management and school director. In the third chapter, we meet with the specifics of school management and the principles of the management cycle. The fourth chapter presents an overview of the management and funding of schools and financial management issues. The practical part of thesis consists of one main chapter, which deals with issues such as financial and economic awareness and perception of teachers as directors of kindergartens. Final aim of this work is to find out where their ranges of financial and economic awareness and how does it affect the management and management of nursery schools, and whether teachers with lower financial literacy are able to educate in this area. Keywords: financial and...
|
|
State citizenship in adjudication
Vasilieva, Yanina ; Hřebejk, Jiří (advisor) ; Jirásková, Věra (referee)
75 Abstract The aim of this work is to describe and analyze the concept of the state citizenship in general and in the Czech Republic from a theoretical and practical point of view. At the theoretical level, this work explores the concept of state citizenship and the related terms such as nationality analyzed in the first chapter that has a broader conceptual content. Nationality is used as a benchmark concept to distinguish vertical and horizontal levels of state citizenship. At the vertical level, often referred to as functional citizenship, the focus is on the relationship between the state and its citizens. By contrast, the horizontal level concentrates on ties between citizens within a state that are based on solidarity and collective sense of belonging. This leads to the particular role of state citizenship that provides an individual with a set of privileges such as legally enshrined special treatment by the state. The second chapter of this work studies the historical development of the state citizenship on the Czech territory since 1918. This chapter clearly demonstrates important institutional legacies from the first Czechoslovak Republic that were overtaken by the new regime after 1989. Related legal resources of state citizenship are examined in the next chapter that scrutinizes them as part of...
|
|
Comparison of bilateral agreements on social security
Bohuslavová, Eliška ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Coordination of social security by bilateral agreements on social security is a specific area of international law that is essential to pay attention to. Czech Republic has up to now signed 16 bilateral agreements that are valid in their entirety. This thesis focuses on these 16 bilateral agreements and compares them with Regulation (EC) 883/2004 which became valid as the Czech Republic became member of European Union and which replaced bilateral agreements that were concluded with member states of European Union. The aim of this thesis is to perform a detailed analysis and to answer on following questions that are directly related to this issue. Firstly the thesis focuses on personal scale and answers a question of who is covered by bilateral agreements. Secondly the thesis focuses on material scale and answers a question of what subsystems are covered by agreements and compares them with the principles applied by Regulation (EC) 883/2004. Finally the thesis deals with a question of a future possible approach to coordination of social security in a global scale. It can be concluded that bilateral agreements concluded by the Czech Republic are each unique legal instruments. Therefore it is essential to study each agreement separately and not to make conclusions based on general knowledge of the issue.
|
|
The purchase agreement
Šedová, Alena ; Salač, Josef (advisor) ; Pohl, Tomáš (referee)
- The Purchase Agreement The purchase agreement is one of the oldest legal instruments of the contract law. We do not even notice that we all meet with one of its types every day when buying things in the supermarket. And many of us have already met a more sophisticated form of the purchase agreement when buying a real estate or a car. Due to its daily use and several types, I found the question of the purchase agreement interesting and it has become the topic of my Master's degree thesis. The thesis is composed of thirteen chapters, each of them dealing with different aspects of the purchase agreement. It starts with its history. Then it defines the legal regulations of the purchase agreement, describes its definition, essentials, claims of a seller and a purchaser in case of wrong performance, and also illustrates the possibilities of adjoining agreements which can be added to the purchase agreement, and at last it looks at the special types of the purchase agreement and at the purchase agreement composed in the form of the notarial record. The other chapters are devoted to the topics which are closely connected to the question of the purchase agreement.
|
|
Liberalization of the Czech Labour Law
Bartová, Gabriela Antonie ; Pichrt, Jan (advisor) ; Štefko, Martin (referee)
LIBERALIZATION OF THE CZECH LABOUR LAW Mgr. Gabriela Antonie Bartová, 2010 Abstrakt Liberalization of labor law is subject of this thesis. It deals with concepts and principles essential for the liberalization of labor law. They are: flexicurity principles, subsidiarity in relation to civil law, contractual principles, principle of "what is not forbidden is allowed". It deals with invalidity of legal acts, the question of a separate branch of the law. It mentions the issue of discrimination and loyalty towards the employer. Subsequently it covers individual institutes devoted to labor law. First, it deals generally with issues of employment, including the issue of so-called "švarcsystem". It looks over the possibility of anchoring the institute of secondary employment and employment for a shorter period of time. It focuses on the employment relationship, defining elements of an employment contract. It considers modification of the term "manager", institute of an appointment and probationary period. In detail it deals with concept termination of an employment - both in general terms, as well by individual institutions. It deals with notice, immediate termination of employment, termination of an employment on probation; based on an agreement. Furthermore, withdrawal from a contract, termination of an...
|
|
Current problems of the use of outer space and celestial bodies
Krejčí, Jan ; Kochan, Jan (advisor) ; Trávníčková, Zuzana (referee)
This thesis focuses on problems of the use of outer space and celestial bodies, namely on problems of space debris, use of space resources and further development of the space law. The objective of the thesis is to identify possible solutions to these problems. Analyzing the problems of space debris, we came to the conclusion that it is necessary to continue in implementing directives and international treaties about mitigation of space debris as well as in development of technologies for active removal of space debris. The problems of the use of space resources were addressed using the present space law and failed attempts to appropriate parts of the outer space and celestial bodies. By means of legal documents of UN, international treaties and directives, we revealed the trend in the international space law which lies in more and more voluntariness of legal instruments. The result is finding out that cosmic cooperation takes place more on the level of cosmic agencies and less on the level of states. Contribution of this thesis consists in the presentation of current trends in the cosmis law and in the use of outer space and celestial bodies.
|
guest ::
