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The Evolution of Investigative Data Journalism, as exemplified by Processing Big Data Leaks
Šotová, Zuzana ; Klimeš, David (advisor) ; Trunečka, Ondřej (referee)
Tato práce si klade za cíl popsat a vysvětlit problematiku datových úniků a jejich vlivu na novinářskou praxi. Výzkum je založen na již dostupných definicích pojmů s tímto fenoménem spojených a na hloubkových rozhovorech s investigativními novináři, programátory a datovými novináři a analytiky. Kromě definice úniku dat a dokumentů je popsáno, jaké práce s těmito informacemi představuje výzvy a problémy a čím je specifická. Abstract This thesis aims to describe and explain the issue of data leaks and their impact on journalistic practice. The research is based on already available definitions of terms related to the phenomenon and in-depth interviews with investigative journalists, programmers and data journalists and analysts. In addition to definitions of data and document leaks, the thesis describes specific challenges and issues involved in working with this information, and explains makes this journalistic field specific. Klíčová slova datová žurnalistika, investigativní žurnalistika, big data, datové úniky, Pandora Papers, Panama Papers, Kočnerova knižnica, OCCRP, ICIJ Keywords Data journalism, investigative journalism, bid data, data leaks, Pandora Papers, Panama Papers, Kočnerova knižnica, OCCRP, ICIJ Title The Evolution of Investigative and Data Journalism as Exemplified by Big Data Leaks
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Stanovení dopadů daňových úniků do daňových rájů na ekonomiku a rozpočty ČR
Dvořák, Adam
Dvořák, A. Determination of impact of tax evasion on economy and public budgets of Czech Republic. Diploma thesis. Mendel university Brno, 2019. This diploma thesis deals with the impact of tax leaks into tax havens on the economy and public budgets of Czech Republic. The first part summarizes the theoretical knowledge of this issue. In the second part is conducted analysis of companies with connection to tax havens and is created an estimation of tax gap created by these elaborated companies. The second part consist also from analysis of differences between different tax havens groups.
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Beneficial owner in the Light of the AML/CFT Legislation
Roblová, Michaela ; Sejkora, Tomáš (advisor) ; Kohajda, Michael (referee)
Money laundering and terrorist financing present major social problems that can negatively impact economic growth of both, the state and the households. The ever-increasing globalization and the trend of removing barriers to the free market make it harder for the authorities to detect and investigate abovementioned crimes. That is why, in recent years, efforts have been made to cooperate in the fight against money laundering, both globally and at European Union level. The European Union keeps constantly improving the AML/CTF legislation. Thanks to that, the Czech Republic can keep up with the rapidly evolving techniques the offenders come up with. This thesis present one of the new legal institutes in the Czech law - beneficial ownership. The idea of beneficial ownership came from the Directive 2015/849 that was implemented into the AML/CFT Act n. 253/2008. Under the Directive, corporates and other legal entities such as trusts will be required to maintain accurate and current information on their beneficial ownership. Beneficial owner is an entity that enjoys the possession and/or benefits of ownership (such as receipt of income). The first part of the thesis concerns the general anti-money laundering and combating financing of terrorism problematics. It also tackles the concept of ownership...
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