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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...
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Great Britain's response to the 1974 Cyprus crisis
Baxová, Amanda ; Váška, Jan (advisor) ; Kasáková, Zuzana (referee)
This bachelor's thesis is concerned with the reaction of Great Britain to the Cyprus crisis in 1974. Using the rational actor model of foreign policy decision-making, the thesis examines why the Great Britain decided not to intervene militarily in Cyprus in 1974. The theoretical part of the thesis outlines the 1974 Cyprus conflict and describes the ways in which the UK played a role in it. The practical part of the thesis analyses British actions in Cyprus, specifically focusing on the alternative of military intervention. The aim of the thesis is to determine what led the British government to decide not to intervene militarily in Cyprus and whether, according to the chosen methodology, they made the right decision.
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Musical culture in Cyprus with a focus on the piano works and piano pedagogy
Nicolaouová, María ; Palkovská, Jana (advisor) ; Tichá, Libuše (referee)
The diploma thesis deals with the Cypriot music culture and mainly focuses on piano education and piano works. The aim of this work was to introduce the main representatives of Cypriot classical music, the music life on Cyprus and the history of piano education until the present day. A part of the work is also a personal research, carried out by a questionnaire, and a didactic and interpretive insight on the fundamental instructive work Kinderlaunen of the Cypriot pianist and composer Nicolas Economou. The work is divided into six chapters, which draw information from accessible literature and mainly from a research made in this field. The six chapters could be notionally divided into two parts, theoretical and practical. The theoretical part deals with the music history of the island by introducing distinctive personalities of the Cypriot classical music and by mapping the music life on Cyprus. Furthermore, this part deals with the Cypriot music education system and the teaching methods in piano education. The practical part contains the analysis and results of the submitted questionnaire and the didactic and interpretive insight on the instructive piano work of the earlier mentioned Cypriot pianist and composer. Keywords: Cyprus; piano pedagogy; music culture; music education; instructive piano...
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The First Constitution of the Republic of Cyprus and Its Effect on the Escalation of the Greco-Turkish Ethnic Conflict
Kincl, Martin ; Tejchman, Miroslav (advisor) ; Králová, Kateřina (referee)
The First Constitution of the Republic of Cyprus and its Effect on the Greco-Turkish Ethnic Conflict Abstract The main purpose of this paper is to assess the impact of the first Cypriot constitution of 1960 on the following inter-ethnic violence, which broke out in 1963. Explanation of all the relevant political crises of the early Cypriot Republic right until the meltdown of the constitutional system, provides for a wider context in which a line can be drawn between the provisions stated by the constitution and the resulting local Greco-Turkish ethnic conflict. The first half of this thesis comprises a rather theoretical view of the constitution, whose certain articles are cited whenever needed. It also includes some information about the historical and political background, summing up the causes behind the proclamation of independence itself, as well as the final shape of many controversial provisions offered by the constitution. The second half sheds some light on the complex political crises caused in part by the reluctance of both national communities to co-operate when governing the state, in part by the very system outlined by the constitution. A few of the last sub- chapters deal with the aforementioned ethnic conflict of 1963 onwards, provoked by a then president Makarios' attempt to amend the...
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The influence of Cyprus' accession to the European Union on a possible reunification of the island
Chábová, Tereza ; Váška, Jan (advisor) ; Najšlová, Lucia (referee)
This bachelor thesis examines the Cyprus' accession to the European Union and focuses on how this accession influenced a possible solution of the Cyprus question. The objective is to find an answer to the question how the accession influenced a possible reunification of the island, and what the significance of the European Union in the prospects on solving the Cyprus issue was. The thesis focuses on the development of the reunification process before the accession, on the Annan plan and on the following referendum, in which Greek Cypriots voted against the reunification of Cyprus. The thesis analyzes the development after the Cyprus' integration into the EU without the northern part of the island, where the European Union has been trying for many years to end the international isolation of the Turkish Cypriot community. This paper also analyzes the relations between Turkey and Cyprus, which significantly affect the European politics and the Cyprus issue itself. The thesis concludes that the Cyprus' accession set back the reunification process despite the efforts made by European Union to end the isolation of Turkish Cypriots, and to prepare the northern part of Cyprus for future integration into the EU. The fact that in 2016 Cyprus has again a good chance at uniting northern and southern part of the island...
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Does Media Coverage Help to Understand Conflicts? Redefining the Concept of Peace Journalism and a Comparative Analysis of Cyprus and Nagorno Karabach Conflicts in the Czech Media
Hroch, Jaroslav ; Ditrych, Ondřej (advisor) ; Záhora, Jakub (referee)
The aim of this thesis is to contribute to theoretically sound concept of Peace Journalism, which combines theoretical foundations from two spheres: conflict and peace studies and media studies. Influence of journalists as intervening force and explaining factor with regard to (violent) conflict is neglected. However, Peace Journalism is not theoretically strong and builds upon dualistic definition vis-á-vis so-called War Journalism. The concept of Peace Journalism has to overcome this delamination in order to reflect theoretical underpinnings of conflict transformation theory and conflict analysis. Moreover, Peace Journalism has to differentiate media according to an involvement of given societies in a conflict. This offers an opportunity to specifically and accurately analyse news coverage of conflicts. Case studies analysing Czech coverage of Cyprus and Nagorno-Karabakh conflicts illustrates this approach. The coverage is essentially flat, distorts a reality of the conflict, pays attention to visual and physical aspects of the conflict and closes the conflicts in arbitrary time boundaries.
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New comparative method for assessing tourism potential: the case of Georgia, Israel and Cyprus
Pileček, Radek ; Nekolný, Lukáš (advisor) ; Vágner, Jiří (referee)
New comparative method for assessing tourism potential: the case of Georgia, Israel and Cyprus _______________________________________________________________________________________ Abstract This bachelor thesis presents a new comparative method by which it would be possible to evaluate the tourism potential of states or regions at the international level while comparing them in terms of eligibility for tourism development. The main goal of the thesis is to create the own new methodology. However, this is preceded by a relatively detailed theoretical and methodological literature review, in which mainly the current approaches to assessing the tourism potential are introduced. The use of the new method in practice is presented on the example of a comparison of three different destinations - Georgia, Israel and Cyprus. These countries have surprisingly many in common, including approximately the same number of international tourist arrivals. However, the tourism potential is very different, not only when comparing its final value, but even more when comparing all the values of individual factors from which the overall potential is compounded. At the end of this thesis, the significance of safety factor, which could cause the difference between the established tourism potential and the real level of inbound...
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The issue of de facto states on the example of North Cyprus and Nagorno-Karabakh, taking into account the ECtHR case-law
Fejfar, Jakub ; Tymofeyeva, Alla (advisor) ; Lipovský, Milan (referee)
This diploma thesis deals with issues of statehood. In this study, we examined the de facto states, i.e. countries that are not internationally recognized. First described the characteristics of the state. Subsequently, we examined the international recognition of the state. It will also define the term de facto work is divided into four main chapters. On the basis of the criteria laid down Montevideo Convention of 1933 will be discussed features of statehood. Described is also the state sovereignty and the principles of international recognition by members of the international community. In the second chapter will be presented in greater detail the general features of de facto states. Attention will be paid to formation of de facto states including a detailed explanation of the issue of the right to self-determination and secession. In the third and fourth chapters, attention will be given to the two de facto states, Turkish Republic of Northern and Nagorno-Karabakh Republic. In these chapters, the emphasis is also on the historical aspects, the political situation inside these entities, as well as in the whole region. Another goal of these chapters is also to analyse the case law of the European Court of Human Rights. In the case of Northern Cyprus will be analysed in particular the judgments of...
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The Position of Cyprus in the EU
Honsová, Eliška ; Jiránková, Martina (advisor) ; Straková, Eliška (referee)
This bachelor's thesis researches the position of the Republic of Cyprus in the European Union. It consists of three chapters. The first chapter describes Cyprus as a country that is divided into two parts, yet has become an EU member state. The chapter focuses on previous and current efforts for reunification of Cyprus; the process of adoption of the euro in Cyprus and the Cyprus presidency of the Council of the EU are mentioned as well. The second chapter compares Cyprus and the other EU member states using geographic, demographic, political and primarily economic indicators from before the outbreak of the financial crisis in 2008. The last chapter studies changes in these indicators after 2008, and briefly describes the Cyprus' macroeconomic adjustment programme.
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