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Hizb ut-Tahrir in the UK
BERÁNEK, Petr
The thesis deals with the international Islamic fundamental organization Hizb ut-Tahrir al-Islami. The first part contains information about a brief history and leading personalities of this organization. Next it analyses objectives of the Hizb ut-Tahrir and its strategy in general, by which the party wants to achieve its goals. Further the thesis describes a party hierarchical structure from the highest positions to the ordinary members. Then it is summarizing Hizb ut-Tahrir?s ideology itself, with an emphasis on party?s radical attitudes, contrary to the legal and social standards of Western societies. The second part of thesis is focused on a description of Hizb ut-Tahrir?s activities and measures directed against this organization by the governments of states with Muslim majority in North Africa, Middle East, Central Asia, South and Southeast Asia, for which the organization represents security threat, because of its efforts to coup d'etat and re-establishment of the pan-Islamic state. Further there is a description of Hizb ut-Tahrir?s operations in Western countries (In Germany, Denmark and in the UK), where the party causes problems because of its disintegration rhetoric and intolerant attitudes. More attention is given to an issue of national fraction of the Hizb ut-Tahrir in the UK considering, that the main executive leadership of the party resides there. Using this example helps to approximate, that the party did not actually change its radical program, but it is only trying to adapt to an increased pressure from the government of the UK, which twice tried to ban the organization.
Common Consolidated Corporate Tax Base - deductible costs
Ambrožová, Radana ; Láchová, Lenka (advisor) ; Beránek, Petr (referee)
This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.

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