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The acquisition of heritage in accordance with arrangements in the Civil Code No. 89/2012 Sb.
Nesládková, Lucie ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
Thesis is focused on the issue of the acquisition of the inheritance according to the legal regulation in the civil code no. 89/2012 Coll. This legislation came into force on 1.
January 2014.
This thesis focuses its attention on succession titles, inheritance law and news regarding wills and successions. Obtaining basic information about news in inheritance law sooner or later may become actual for each of us.
Work is divided into chapters and is divided into theoretical and practical part. The theoretical part is an introduction to the law of succession, inheritance contract, inheritance by will, intestate succession the law, referring etc. The practical part follows the theoretical part examines the views and experiences of the public with the adjustment and application of inheritance in the new Civil Code in practice, mainly collecting data using questionnaires.
The conclusion will evaluate lessons learned.
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The presidential election campaign financing rules from the perspective of the laws of the Czech Republic
Bajt, Jiří ; Civínová, Denisa (advisor) ; Hájková, Ivana (referee)
Thesis deals with the topic of the financing of the presidential election campaign. In its first part is pointed out the position of President in the Czech Republic and the legislation his choices, both with efficiency up to 2012 (indirect election of the President), and especially with effect after 2012 (direct election of the President). The pivotal part of the submitted work examines the legislation funding the presidential election campaign, its gaps and shortcomings. It finally pointed out also from a practical perspective, when it is pointed out the violation of the legislation in this area by all candidates for the post of the President in 2013. In brief is then given an overview of the laws of certain European countries. Some of them may be the model for the Czech legislature, with regard to the amendments to the existing legislation. Indeed, this also means that the last chapter of custom text to be submitted to the work where the author documented criticism of the existing legislation, the financing of presidential election campaigns and proposals de lege ferenda.
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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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Current issues of foreigners in the Czech Republic
Abrahámová, Eva ; Korcová, Renata (advisor) ; Pikola, Pavel (referee)
Bachelor thesis named, Current issues of foreigners in the Czech Republic, in terms of work and residence rights. In theoretical part explains above, and distribution of various types of residency. Stating which criteria the foreigners must have in order to be granted residence. These are foreigners from third countries, but also citizens of the European Union who want to have in our temporary or permanent residence, either in terms of work or study, for example. It discusses issues related to the theme, using examples from practice. In conclusion, the proposed summarized solutions that could help in this issue.
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Adoption of children in the Czech Republic
Baudyšová, Pavlína ; Slaboch, Martin (advisor) ; Zychová, Jana (referee)
The subject of the thesis is about child adoption in the Czech republic. The theoretical part of this paper examines the development of constitutional care for the orphaned children and the legal process of adoption. It includes a list of all possible ways to adopt a child and the related conditions. It also explored in detail the arrangement of the adoption process. The thesis also explores possible issues that may arise during the adoption process for both parties involved (adoptive child and adoptive parent). The practical part of the thesis addresses the growth of adoption from the year 2005 till 2015. The conclusion summazises the results of the survey and interviews conducted on this topic.
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Criminal Legal Regulation of Fraudulent Conducts against Property
Heranová, Simona ; Jelínek, Jiří (advisor) ; Polák, Peter (referee) ; Sváček, Jan (referee)
Dissertation: Criminal Legal Regulation of Fraudulent Conducts against Property Author: Simona Heranová Department: Department of Criminal Law Supervisor: Prof. JUDr. Jiří Jelínek, CSc. Keywords: Criminal offence, principle of subsidiarity of criminal repression, fraud, insurance fraud, credit fraud, grant fraud, damaging the EU's financial interests, Protection of property has been settled as one of the interests protected by criminal law, but the formulation of facts of criminal acts sanctioning fraudulent conduct has always interfered with some specific aspects of this type of crime, chiefly consisting in the diversity of methods of how to conduct the fraud. Taking a comprehensive view of criminal legislation sanctioning the fraud against property in the Czech criminal law in terms of the most basic facts of the crime the author of this dissertation depicts to what extent this legislation is unsettled and ambiguous even - while dealing with partial problems, which however have the same principles - inconsistent. By creating a common ground, putting accepted conclusions and assumptions from the literature and judicial practice in context, so far unsolved problems are drawn. These come especially with newly formulated and fundamentally altered facts of crime within the analyzed area, where the...
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Daně z příjmů v účetnictví
Dlouhá, Veronika ; Koubová, Libuše (advisor) ; Nováčková, Zdenka (referee)
Diplomová práce shrnuje právní úpravu účetnictví a daní z příjmů právnických osob v České republice. Blíže specifikuje daňově uznatelné a neuznatelné náklady. Upozorňuje na nutné úpravy výsledku hospodaření zjištěného z účetnictví, které je třeba provést pro stanovení základu daně dle zákona o daních z příjmů a následné vypočtení splatné daně z příjmů právnických osob. Obsahuje metody výpočtu a účtování odložené daně. Diplomová práce hodnotí výhody a nevýhody provázanosti účetního a daňového systému.
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The appraisal of development of tax proportion of budgetary incomes of municipalities and regions in the Czech Republic
Poláková, Tereza ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.
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Analysis of X-ray images processing
DOSTÁLOVÁ, Lucie
Analysis of X-ray Images processing Film was the original recording medium used for recording X-ray images. It was then replaced by a film-foil system. Digital recording systems are currently replacing the film systems throughout the Czech Republic. The manufacturers of X-ray equipment are actively promoting this conversion. In sharp contrast with other branches of technology, the basic principles of X-ray technology have not changed much since its invention more than 100 years ago. It is possible to scan a digital recording directly by using large screen detectors or indirectly with the help of recording foils. The archival system is also an integral part. Digital X-rays have many advantages. Among them are: high quality pictures developed nearly instantaneously, the ability to immediately check them, the possibility of adjusting them afterwards, the possibility of archiving them, the possibility of transferring the data through a computer network, lower operating cost (provided the archiving is digital only) and sequencing. The disadvantages are the initial cost of acquisition and the added expense of archiving if the records are maintained in film form as well as on the server. The direct digitalizing of an X-ray picture is based on recording the picture with the help of scanning detectors. Flat panel detectors which transform a picture originated by X-ray exposure directly onto a picture recording, are used for the detection. The indirect digitalizing of an X-ray picture is based on recording a picture on memory foils which are stored in special cassettes, similar in size and shape to the cassettes for film materials. After exposure the cassette is read into a digitalizer, which produces a similar digital recording. Photographic documentation is made and archived, almost always using the DICOM format which makes full compatibility possible on a worldwide basis. The foil is reusable and the recorded picture is deleted with intense light.
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