National Repository of Grey Literature 64 records found  beginprevious43 - 52nextend  jump to record: Search took 0.00 seconds. 
The criminal liability of legal persons
Šperl, Milan ; Herczeg, Jiří (referee) ; Tlapák Navrátilová, Jana (referee)
The aim of this thesis is to analyze the effectiveness of the existing Act on Criminal Liability of Legal Entities and their Prosecution (Act No. 418/2011 Coll.). It focuses on particular key provisions, rather than provides a comprehensive analysis of the extent to which the Act is applicable. The primary purpose of the thesis is to present new ideas and findings, which could be useful for those interested in the topic and participated in professional discussions on this recent and significant issue. The thesis reveals some of imperfections of the Act. These are related to the legal terminology, the extent of criminalization, the imputability of a crime to a legal entity, the principle of transfer of criminal liability to an entity's legal successor, and the punishment of legal entities.
Miscarriage of justice
Semrád, Matyáš ; Herczeg, Jiří (advisor) ; Tlapák Navrátilová, Jana (referee)
Error in criminal law The aim of this thesis is a comprehensive analysis of the problems of error in criminal law, finding weaknesses in the current legislation and outline appropriate solution. By error any inconsistency of someone's imagination with reality is meant. Knowing the offender's error is a very significant for legal theory, in case of relevant criminal errors it is a very serious consequence for the subjective aspect of the crime. In the Czech criminal law, which is based on the principle of liability for fault, it is an issue, without which this concept was not complete and whose meaning would be fading away. This thesis classifies the problems of error in terms of current legislation, legal doctrine and relevant case law . The first chapter of this thesis is devoted to an explanation of the term error itself, its theoretical inclusion in the context of criminal law and explains its implications. It focuses on the concept of fault, especially its importance and its components, the two faces of it, which are intent and negligence, or on the concept of guilt. Knowing these two concepts is essential for the next orientation in the issue of errors, and indeed in criminal law at all. In the second chapter the work focuses on the historical evolution of criminal law concept of error of the...
Issues of criminal liability of legal entities
Hudáková, Jana ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
Hudáková, J. Criminal liability of legal persons Criminal liability of legal persons is a significant change to the continental European law. It is a sensible breakthrough into the core principle of an individual criminal responsibility of individuals. In connection with the adoption of Act No. 418/2011 Coll., on the criminal liability of legal persons and proceedings against them, the thesis deals with main aspects of the criminal liability of legal persons in the Czech Republic. After defining of legal grounds of the criminal responsibility author subsequently discusses sanctioning of legal persons. At the same time, the author discusses legal regulation of moral person criminal liability in France. She outlines the principles of criminal liability of legal persons, as well as the conditions for imposing sanctions. The author tries to demonstrate, by means of the attached statistical surveys, the numerous application of this institute in the French legal practice. Finally, the author tries to compare Czech and French legislation in selected aspects.
Analysis of functioning of economic mechanisms in the Regional Charity Klatovy
MAJEROVÁ, Stanislava
The work deals with the financing of non-profit organisations. In this case, it´s church legal person Regional charity Klatovy. The theoretical part describes individual services of this organization, such as residential care activities, preventive activities, advisory services and social work activities without accommodation. The practical part is about analysis of the results of individual services of Regional charity Klatovy in terms of their income and expenses. The reference period is the calendar years from 2010 to 2015.
The issues of guasi-personality in business law
Pelikán, Robert ; Štenglová, Ivanka (advisor) ; Černá, Stanislava (referee) ; Dědič, Jan (referee)
Imperfect Personality in Commercial Law Robert Pelikán Abstract In the theory of law, legal personality (the terms "legal person" and "legal personality" are used in this text in their continental sense, i.e. describing both non-human and human entities and their legal capacity) is usually seen as a simple quality having only values, true or false. The existing theories of legal personality were, therefore, trying to find such characteristics of legal personality, which will fully describe all legal persons existing in practice. Such an effort had to fail or, more precisely, the process of search for such a common denominator had to result in the disappearance of all the key characteristics necessary for understanding of the phenomenon of legal personality. The exploration of legal personality must hence begin with the finding that legal personality is not a quality having only values - true or false - but rather a full scale of values from nil to a (rarely seen) full legal personality, moreover appearing in many dimensions. In order to duly explain the phenomenon, the theory must not search for a common denominator of existing persons, but describe the concept of full legal personality and explain the consequences of imperfection of existing legal persons in any of such qualities. Those requirements cannot...
The concept of investor in international agreements on the protection of investments
Dubovan, Michal ; Balaš, Vladimír (advisor) ; Šturma, Pavel (referee)
The term "investor" in international investment agreements The aim of this thesis is to explain, compare and evaluate the meaning of investor as one of the key terms used in the area of international investment protection. From a systematic point of view, international investment activities are governed by international economic law, which is a sub-discipline of public international law. Foreign investment as a transfer of assets from one country to another in order to generate wealth is a kind of activity known and done since the era of colonialism or even before. The subjects carrying out these operations are called investors. However the framework of international investment protection as we know it today started out when the so called bilateral investment treaties (BITs) became commonly used to protect and promote international investing. These treaties entered into by states as sovereign members of the international community stipulated conditions to protect each other's investors in order to stimulate the flow of free capital over the borders. As mentioned before the term investor inter alia is a fundamental part of each international investment agreement. It specifies the range of subjects that are protected under such treaty and thus entitled to pursue their claims on international level in case of...
Analysis and Optimization of Taxation Self-employed and Limited Liability Company
Brothánková, Eliška ; Mužátková, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis analyzes the taxation of natural and legal persons, specifically the self-employed and limited liability company. The work is mainly focused on the income tax of natural and legal persons and evaluation the advantages and disadvantages of these types of businesses. The aim is to compare selected forms of business in terms of taxation, respectively from other terms, and recommend future entrepreneurs which form from these aspects is better.
Business Plan for Establishment of the Wine Shop
Hudcová, Ivana ; Konečný, Marek (referee) ; Koudelková, Petra (advisor)
This thesis focuses on creating a business plan to establish a wine cellar. It includes the theoretical background necessary for effective implementation of this project. It defines the basic concepts needed for the analytical part of this work, detailed calculations, analyzes and propose solutions that will help influence the possible development of the company in the future.
Optimization of Tax Liability According to Chosen Business Form
Jančařík, Filip ; Sadílková, Jaroslava (referee) ; Polák, Michal (advisor)
This bachelor thesis is focused on the tax liability of natural persons in various forms of the business. It describes how the tax liability could be legally changed by a selection of the business form and also proposes a suitable form of the business for the specific natural person.
The Choice of a Particular Legal Form of Business at a Given Level of Income
Jelínková, Daniela ; Kseničová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis compares the identified legal forms of business from different points of wiev in these levels set income. In the theoretical part are explained the basic concepts related to business and taxes. In the practical part are two specific legal forms of business, self employed and limited company. Depending on the different level of turnover for the year will be compared and explained hen and why is the chosen legal form of business more profitable by the amount of tax and other kriteria that I have chosen to compare.

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