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Filmmaker's incomes and the forms of film financing under the Income Tax Act
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
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International co-production of debut films
Michálek Květová, Kristýna ; KOPECKÁ, Anna (advisor) ; Macola, Jan (referee)
The aim of the thesis is to analyse the European film industry, namely the sphere of the debut films in the international co-productions. The thesis
examines the influence of co-productions on development but also on
distribution of first features. The thesis points at the current trends which are arising at the European film market nowadays. One of them is the phenomena of the film industry and the networking activities designed for the film
professionals. By this we mean various platforms: workshops which are created for the script development but also the consequent co-production markets and forums, which involves pitchings of the projects at the stage of
financing. The rules and specifics of the co-production financing system are
also one of the major topic. The subject of the thesis is viewed from the point of view of a debut producer,
and the base of the thesis are mostly interviews with several European producers of successful debut films from last several years.
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Contemporary European Animated Features for Adults
Dohnalová, Kamila ; RYCHECKÝ, Tomáš (advisor) ; DĚCKÁ, Eliška (referee)
The master's thesis on Contemporary European Animated Features for Adults
describes and analyses feature animated films for adult audience that were produced in Europe between 2009 and 2015. The animated feature film historical context as well as the aspect of adults as the target group are mentioned. The thesis’ assumption is that ten years ago Persepolis and Vals Im Bashir has settled a new direction of European animation. Within the determined and described criteria the common features of analysed films are introduced, including the most common stories, genres, animation techniques, ways of financing and distribution channels. The general frame of European animation as a whole is described. The contemporary trends and tendencies are defined based on the analysis of finished films as well as those in development.
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Internet Televisions with Original Professional Online Video Captures
Bajgarová, Barbora ; MORAVEC, Václav (advisor) ; Horák, Petr (referee)
With the beginning of this millennium, the fast progress of digital technologies and increasing possibilities of on-line distribution of content have substantially changed the character of the audio-visual production. Next to professional film and television content, where the border between producers and consumers is strictly divided, the new direction of “user videos” has developed due to the reduction of costs and easy access to the production and distribution of audio-visual content to the wide public. With their increasing popularity, these videos started to be more professional and commercialized in their turn, which lead to the creation of internet-only televisions financed by advertising.
In this diploma thesis, I will analyse internet televisions with original professional video content in the context of Czech market. What did they develop from? Which aspects are specific for the Czech context? What is specific for particular programs, and what problems could arise in the future?
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Filmmaker's incomes and the forms of film financing under the Income Tax Act
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
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Film Cooperative, Version 2.0: Searching for the Form
Reichová, Tereza ; Felcman, Jakub (advisor) ; KUBICA, Petr (referee)
This thesis with the sumptuous working title Film Cooperative, Version 2.0 is the result of my two-year background research for the purpose of establishing a cooperative entity. I proceed from the generally positive perception of present cooperativism abroad but I apply my research on the specific situation in the Czech Republic. Although it is marked by a rich cooperative history during the so called “First Republic,” the current approach to the cooperativist model is rather negative particularly due to the adverse role that collectivization played in the second half of the 20th century.
Therefore I focus on cases from the Czech context, both from the past and present. Since film cooperativism has not yet taken roots in our country, we would be its pioneers. In my work I therefore look for past and present models from other sectors that could help stimulate it. I conclude my thesis by inspiration from alternative models of thinking about the world where finance is not the driving model but a carrier into a better world.
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Crowdfunding as a Way of Funding Films
Hněvsová, Kristýna ; OUKROPEC, Petr (advisor) ; ŠVECOVÁ, Marta (referee)
The topic of this thesis is crowdfunding, the community way of financing projects. The aim of this work is to show how crowdfunding is being used to finance films and in what way it changes the classic relationship between the producer and the audience. In the case studies of two successful Czech film projects are outlined the possibilities of crowdfunding in the Czech environment.
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