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Normative Requirements for Automotive Restraint Systems
Kučera, Jonáš ; Dadák, Leo (referee) ; Rochla, Tomáš (advisor)
This diploma thesis deals with the normative requirements on the activities of restraint systems. It includes biomechanical limits of the human body, restraint systems, description of the principle of their action and legislation. Legislation, particularly regulations of ECE and EC directives defines the normative requirements on the activity of restraint systems in the context of the approval process. There are described two types of restraint systems: seat belts and airbags in details. There are created simulations of crashtests and reviewed influence of using restraint systems on elimination of negative phenomenon of car accidents.
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Development and the current status of legal regulation of mercenaries
Kučera, Jonáš ; Faix, Martin (advisor) ; Balaš, Vladimír (referee)
Development and the current status of legal regulation of mercenaries This thesis deals with the issue of mercenary warfare, evolution of the term mercenary, and the position of mercenaries within the internation law. It contains analysis of key international conventions, customary international law and analysis of selected cases. It reviews the evolution if the legislation until present time and provides possibilites for the future. Activites of private military companies and options for their regulation are covered in lesser extent.
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Development and the current status of legal regulation of mercenaries
Kučera, Jonáš ; Faix, Martin (advisor) ; Balaš, Vladimír (referee)
Development and the current status of legal regulation of mercenaries This thesis deals with the issue of mercenary warfare, evolution of the term mercenary, and the position of mercenaries within the internation law. It contains analysis of key international conventions, customary international law and analysis of selected cases. It reviews the evolution if the legislation until present time and provides possibilites for the future. Activites of private military companies and options for their regulation are covered in lesser extent.
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Normative Requirements for Automotive Restraint Systems
Kučera, Jonáš ; Dadák, Leo (referee) ; Rochla, Tomáš (advisor)
This diploma thesis deals with the normative requirements on the activities of restraint systems. It includes biomechanical limits of the human body, restraint systems, description of the principle of their action and legislation. Legislation, particularly regulations of ECE and EC directives defines the normative requirements on the activity of restraint systems in the context of the approval process. There are described two types of restraint systems: seat belts and airbags in details. There are created simulations of crashtests and reviewed influence of using restraint systems on elimination of negative phenomenon of car accidents.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Implicit taxation of consumption in European Union member states
Milostná, Martina ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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Convergence of the tax systems in the EU
Kučírková, Dagmar ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.
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