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New codification or just redaction of the original one? Comparison of Czech land constitutions from years 1500 and 1549
Stojan, Marek ; Starý, Marek (advisor) ; Kindl, Vladimír (referee)
This diploma thesis focuses on the comparison of two crucial legal codes of the Bohemian common law of the first half of the 16th century, i.e. Vladislavské zřízení zemské and Zřízení zemské of 1549. The aim is to answer the question whether it is possible to perceive Zemské zřízení of 1549 in the same way as it is understood by the majority of the current historiography, meaning whether Zemské zřízení of 1549 is only the redaction of Vladislavské zřízení zemské. I want to concentrate on the thought if it is necessary to reconsider the general view on this matter. It may be established that these legal codes are relatively independent works due to their dissimilarities as they differ significantly in their origin, authors, historical context, central ideas, and structure. In general, the distribution of power is a key aspect of forming the law, which applies not only to the early modern period, and this idea is reflected in the structure and content of both these codifications. In the first chapter, I focus on the contextualisation of both codes from the point of view of the legal history and discuss the political science thinking of selected classical authors. My next goal is to describe the legal development not only in the Kingdom of Bohemia but in the Moravian Margraviate as well as, this...
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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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Comparison of measurement accuracy of optical and 3D kinematic system
Surkoš, Ondřej ; Adamík, Richard (referee) ; Kundera, Václav (advisor)
The bachelor thesis deals with the comparison of the accuracy of two instruments for measuring the vertical jump, using a different measuring principle, namely "Optojump next" and "BTS Smart DX". In the theoretical part, the individual devices are discussed, on what principle they work and are compared with each other. In the practical part we deal with the methodology, processing of measured data and evaluation of the results of measurements.
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Comparation of the Tax System of the Czech Republic and The United States of America
Heger, Václav ; Svobodová, Jitka (referee) ; Brychta, Karel (advisor)
This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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