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To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech Republic
Friedel, Tomáš ; Kysela, Jan (advisor) ; Maršálek, Pavel (referee) ; Večeřa, Miloš (referee)
The dissertation thesis To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech Republic aims to strengthen (currently rather weak) discussion about professional ethics in the Czech Republic. The first part introduces elemental terminology of the topic which enables easier understanding of second and third part. The second part is devoted to the presentation of results of researches regarding the analysis of judgements issued by Czech disciplinary authorities on judges', state attorneys' and lawyers' discipline. The last part demonstrates how professional ethics scrutiny operates in a real-life situation. A judicial usage of social media serves as an example of such situation (or more precisely of such scrutiny). Arguments for and against the judicial usage of social media are articulated and based in a weighting of the arguments final decision is taken.
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Professional Responsibility of Auditors and Tax Advisors
Dohnálek, Pavel ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech Republic
Friedel, Tomáš ; Kysela, Jan (advisor) ; Maršálek, Pavel (referee) ; Večeřa, Miloš (referee)
The dissertation thesis To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech Republic aims to strengthen (currently rather weak) discussion about professional ethics in the Czech Republic. The first part introduces elemental terminology of the topic which enables easier understanding of second and third part. The second part is devoted to the presentation of results of researches regarding the analysis of judgements issued by Czech disciplinary authorities on judges', state attorneys' and lawyers' discipline. The last part demonstrates how professional ethics scrutiny operates in a real-life situation. A judicial usage of social media serves as an example of such situation (or more precisely of such scrutiny). Arguments for and against the judicial usage of social media are articulated and based in a weighting of the arguments final decision is taken.
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Professional resposibility of auditors and accountants
Literová, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.
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Professional responsibility of accountants, auditors and tax advisers
Nováková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
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