|
|
Taxation of income of commercial companies and their partners (comparison of legislation in the Czech Republic and selected EU countries)
Lindauer, Adam ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
In this thesis, the author focuses on the issue of taxing the income of companies and their shareholders in the national regulations of the Czech Republic and another member state of the European Union. For the purpose of comparison, the author chose the island state of the Republic of Cyprus. The author employs a method of comparison to contrast key aspects of tax and commercial law between the Czech Republic and the Republic of Cyprus. The main objective of the author is to use a descriptive method to describe the structural elements of taxes in individual states, forms of legal entities used for business activities, and to summarize the fundamental differences between the two regulations. Additionally, the author evaluates the impacts of different approaches to taxation, as well as the legal provisions themselves, in both countries on the decision-making of potential investors and shareholders of business corporations regarding company headquarters from the perspective of tax optimization. Within the work, the author also analyzes the positive and negative aspects of various forms of business, the complexity of their regulations in the context of tax burden, and attractiveness for business. Special emphasis in each section of the work is placed on explaining the reasons for the reputation of the...
|
|
|
Pension fund investments in the Czech Republic
Novotný, Ondřej ; Vybíral, Roman (advisor) ; Večeř, Miroslava (referee)
Pension fund investments in the Czech Republic Abstract and keywords The thesis deals with the regulation of pension fund investments in the Czech Republic, specifically the investments of participating funds, transformed funds and the pan-European personal pension product. In the thesis, I have described each of the considered systems in turn and made a comparison between them. The aim of my thesis was to describe the regulation and to suggest possible adjustments to the regulation so that it could lead to better outcomes for participants in pension products. I have used communication with investment professionals and academic papers on the subject to determine the practical impact of each regulation. The analysis I carried out led to the development of recommendations, which I used to conclude the sections for each pension product. I also inserted some recommendations into the sections on the different aspects of the pension products. The thesis is divided into four chapters, the first of which is an introduction to the system that has been established in the Czech Republic. The following three chapters describe and evaluate the legal regulations of the different pension products according to the date of their creation. Thus, in the second chapter I deal with supplementary pension insurance, describing...
|
|
|
Environmental and social aspects in financial regulatory
Novák, Tomáš ; Vybíral, Roman (advisor) ; Martiník, Pavel (referee)
Page 1 Abstrakt v anglickém jazyce Environmental and social aspects, sometimes simplistically referred to as "ESG", have found their way into all sectors of human activity in conjunction with addressing the issue of global climate change. This paper examines their integration into financial market regulatory rules. It analyses the obligations arising from these regulatory rules both from the perspective of compliance at the level of a financial product and at the level of a regulated entity as a whole. The integration of ESG into financial regulation into Czech law is primarily taking place at the European level, with the most significant piece of legislation addressed in this work being Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector ("SFDR"). The author also describes the additional legislative documentation in the form of regulatory technical standards that supplement to the SFDR and touches upon the integration of environmental and social aspects into the sectoral regulations of the financial regulatory law of the European Union. The issue of supervision over the proper observance of the legislation is directly related to the regulatory framework itself. The author analyses the mutual...
|
|
|
Assessing the criminal origin of the financial crisis.
Cieslar, Jan ; Dupáková, Lenka (advisor) ; Seknička, Pavel (referee)
Assessing the criminal origin of the financial crisis Abstract The diploma thesis dealt with white-collar crime in the financial environment. The aim was to find out to what extent the financial crisis in 2007-2008 was the result of the economic cycle and to what extent it was the result of criminal practices. To this end, we analyze the theoretical perspective of white-collar crime from the perspective of the individual and the corporation. We denote criminogenic factors and models in the structure, strategy and culture of corporations. We examine individuals from a psychological and demographic point of view. We apply this knowledge to the scandal of Enron Corporation, as a paradigmatic case of economic crime that caused extensive damage but did not lead to a financial crisis. Further we are examining documented dubious practices leading to the collapse of financial markets in 2008. A minimum of convictions could indicate that the crisis did not originate in illegal practices. However, such a conclusion would be misleading. In this research work we present a number of reasons why the prosecution of white-collar crime is difficult and is often abandoned. However, the behavior of corporations and their representatives often shows the features described in criminology textbooks. The system, which began to...
|
|
|
Usage of artificial inteligence in legal services
Hudík, Lukáš ; Beran, Karel (advisor) ; Ondřejek, Pavel (referee)
1 The usage of artificial inteligence in the legal practice Abstract This thesis deals with the phenomenon of artificial intelligence and its use in the the legal practice, as well as its impact on the related legal profession. The main objective of the thesis was to evaluate the current regulation of artificial intelligence at both the general and professional level in this country and around the world. Artificial Intelligence, or better said, the artificial intelligence system, is undoubtedly a topical and widely discussed topic that has rapidly come into the public consciousness in the last three years and has the potential to change the current majority of economic sectors as we currently know them. Its media coverage and often deliberately offensive article headlines, however, have often led to questions such as "won't I lose my job because of AI", even in professional circles? "Why should I use AI?" Thus, the main methodology used in this paper is empirical research into the AI systems phenomena, and the subsequent application of the findings to existing AI-based legal tools. I will thus attempt to answer the question of whether AI is a threat or rather an opportunity for the future of advocacy, and how it should be approached. The thesis also deals with related issues, i.e. phenomena such as forum...
|
|
|
Law and the Human Body : Bodily Autonomy of Queer People
Arendacká, Lucie ; Agha, Petr (advisor) ; Kosek, Jan (referee)
Law and the Human Body: Bodily Autonomy of Queer People Abstract Alongside the positive shift in the perception of LGBT+ people, a conservative wave in the form of the antigender movement is also rising. It advocates against bodily autonomy and reproductive rights of queer people, as well as those of women. It also calls for a return to 'traditional' values and regarding the nuclear family and heterosexuality as superior. The local context has not been spared of such a movement. This thesis aims to critically analyse how and to what extent bodily autonomy of queer people is currently being achieved, and how it is affected by the construction of legal sex/gender. The first part focuses on feminist and queer theory with an emphasis on the role of queer theory within theory of law. This serves as a theoretical basis for analysing the state of bodily autonomy of queer people and its reflection in the law. A section on the concepts of social construction of sex/gender as well as the related trans and intersex categories is also included. Lastly, I address the current political opposition to bodily autonomy of queer people. In the second part, I discuss both legal and practical issues concerning queer corporeality and autonomy in the context of sex/gender, with a main focus on the legal reflection of trans and...
|
|
|
The concept of Revelation in Avery Dulles and Gerald O'Collins theology
Pätoprstý, Mário ; Červenková, Denisa (advisor) ; Bouma, David (referee)
The diploma thesis presents a selected part of the fundamental theology of two important fundamental theologians of the 20th century: Avery Dulles and Gerald O'Collins. The first part of the work introduces the overall context of thinking (life and work) of both theologians. The next part will focus on the analysis of specific theological studies, that deal with the concept of revelation, I will focus mainly on Dulles's books Revelation Theology: A History, Models of Revelation and primary O'Collins texts on the topic: Fundamental Theology, Rethinking Fundamental Theology, Revelation. I will try to describe the essential features of their understanding of the concept and models of revelation and compare the advantages and limits of both theological perspectives.
|
|
|
Heinrich Schliemann: autobiography
Murzina, Daria ; Čechura, Jaroslav (advisor) ; Jarošová, Markéta (referee)
On January 6, 2022, is 200 years have passed since the birth of Heinrich Schliemann. He is called the Founder of Mycenaean archeology, archaeologist-amateur, gold digger, impostor, and even a charlatan. Schliemann was born in a small Prussian township but lived an extraordinarily bright life, the ultimate success of which was the excavations of ancient Troy and Mycenae. Heinrich Schliemann considered himself this not only fate but he felt that he was born for this purpose. Is it so? Does the "Dream of Troy" have its roots in Heinrich's childhood? Which of what Schliemann wrote about himself can be trusted, and which is deception, exaggeration, or adoption? The thesis dedicates to the historical and philological analysis of all autobiographies of Heinrich Schliemann to bring all known biographical information to a common denominator, filtering out mystifications and obvious borrowings, separating real facts from embellishments and hyperbole as well. Keywords Heinrich Schliemann, Autobiography, Literature, traveling, Troy, Fraud
|
|
|
The EU Emissions Trading System and its contribution to climate protection
Kaiserová, Veronika ; Žákovská, Karolina (advisor) ; Sobotka, Michal (referee)
This thesis deals with the European Union Emissions Trading System. The EU ETS, abbreviated from EU Emissions Trading System, serves as a tool for reducing the amount of greenhouse gases in the air, operating on the polluter pays principle and economically motivating the actors concerned to act more environmentally friendly. It is one of the most important instruments for combating climate change and plays a key role in the European Union's efforts to achieve its climate policy and sustainability objectives. The first part of the thesis deals with the legal sources that regulate this issue. First, it briefly introduces the most important international conventions that laid the basis for further cooperation between states in environmental protection. The EU regulations are then elaborated in more detail, mainly in the form of directives and regulations, which constitute the legal basis of the EU ETS itself and further modify it. Finally, the thesis briefly discusses the legal acts in Czech Republic. The next part of the thesis deals with the EU ETS as such. First, the development of the system, which has undergone numerous changes in its almost twenty years of operation, is outlined in individual subchapters. The thesis then looks at the allocation of individual emission allowances, the areas of...
|
|
|
The Question of Restitution of Colloredo-Mannsfeld Picture Gallery from the Perspective of Direct Participants and the Public
Nováková, Alžběta ; Vlnas, Vít (advisor) ; Šmíd, Marek (referee)
This thesis aims to analyse opinions on the case of restitution of Colloredo-Mannsfeld picture gallery. The author describes the history of the Opočno castle as well as the history of valuable collections situated there. The history of collecting of paintings by the House of Colloredo-Mannsfeld is introduced. The author especially focuses on the current case of restitution of the picture gallery. As a part of the thesis, there is a qualitative research dealing with the professional and public response to this case and the way how media informed about it. Keywords Opočno castle, picture gallery, Colloredo-Mannsfeld, restitution, public opinion
|
guest ::
RSS feed.