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Animal as an Object of Legal Relations
Müllerová, Hana
The introductory part of the report analyses the legal status of animals in the Czech law in force and in the draft of the new Czech Civil Code. The focal point of the contribution are considerations on various types of legal relations that have animals as an object either in public or private law, with reference to different aims of respective legal regulation.
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INSTITUTIONAL CARE
PAPÁČKOVÁ, Lucie
The aim of this bachelor thesis is to acquaint the reader with institutional care in the Czech Republic, performed in facilities belonging to the Ministry of Health, the Ministry of Labor and Social Affairs, and the Ministry of Education, Youth and Sports. Institutional care is one of the most important measures in which the State may intervene in family relationships. Minors have the legal right to secure a proper education and overall development. If the parents or family are unable to fulfill this legal claim, then the State is obliged to provide the child with an alternative rearing environment, either by assigning the child to the care of individuals or a facility for children requiring immediate assistance, and in the event of a necessity, also the most important measure: imposing institutional care. Priority is always given to individual care before institutional care, either with another individual, guardian, or foster parent. The Act also defines exactly where it's possible to proceed to extreme measures and impose institutional care. Given the severity of this measure, this decision only appertains to courts. No other governmental or non-governmental institution has such authority. This paper is aimed at introducing institutional care and the protection of children in the Czech Republic, especially highlighting the fragmentation of institutional care. The fundamental part of this paper describes the process of imposing institutional care, and especially its implementation in individual institutional facilities, differentiated according to the children's age, their physical and mental abilities, and the reasons why institutional care was decided on. The priority should always be the child's interest and welfare. This work also highlights the shortcomings of institutional care, particularly the lack of cooperation between the socio-legal protection of children and institutional facilities, the limited cooperation between government departments, the lack of suitable family recovery, and the small number of social workers and judges in the field. Finally, I also mention the achievements that brought about the transformation of institutional care, particularly the conversion to small family type facilities, surrounded by a network of services for the families of allocated children, the children themselves, and also other families who find themselves in a difficult situation. Not all children can be placed in foster care, not all families can be recovered. Especially for some older children and those who have gone through a specific life experience (abuse, repeated return from foster families), an institutional facility is an environment where they feel more secure and where they can fulfill their need to belong in a group of peers. In my work, I also want to draw attention to the current system of child care for children and youth, which does not address the period following the departure of young people from institutional care, although the stage of becoming independent is the most important for their future life.
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Public Opinion on European Union - April 2012
Tabery, Paulína
In April 2012 Public Opinion Research Centre investigated if Czechs believe, that decisions of the EU are in behalf of the Czech Republic and ordinary people (like themselves). There was also investigated, whether, according to Czech citizens, values such as democracy, equality, cooperation, tolerance, justice and solidarity are applied in the European Union. Moreover, CVVM probed satisfaction with EU membership and Czechs also talked about measure of their pride in context of being citizens of European Union.
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Ethics of auditors in practice
SVOJŠOVÁ, Pavlína
In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
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Strategic management and its application in the selected company
MACHÁČKOVÁ, Radka
The topic of this bachelor´s thesis is "Strategic management and its application in the selected company". Strategy of the enterprise is very important to be competitive and reach the peak of the market. The aim of this thesis was to recommend some alternatives of strategies. For this thesis was selected company Aristo, a.s., which manufacture brake units and components to railway vehicles. Strategic management includes mainly slected analysis of outside and inside teritory of company Aristo, a.s. (for example: STEP analysis, Porter´s model, strategic maps, analysis of business resources, etc.). Conclusion of the aspects is based on these analysis. Than there is performed the SWOT analysis, which is connecting all of these factors. There was find out the strategy confrontation, which means to take advantage of strong sides of the company to dismantle threats. Than there were proposed these alternatives of strategies. This company may utilize their developmental testing room to work up technology proces of the main components. Now some of these main parts of brakes he must buy from competition. If he will produce these components on his own, he will be independent. This is the product development strategy. Another usefull strategy is for market developement. The company penetrate to new markets for example in China, India or Russia. The cost reduction strategy carry out in enterprise mainly by checking the costs of purchase. These two strategies are already in use in Aristo, a.s. The last proposed strategy is market penetration, which is based on ecological mentality of today´s society. There are preferred trams in big cities and less noisy vehicles and this is chance for Aristo, a.s.
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Monetary Conditions and Banks’ Behaviour in the Czech Republic
Geršl, Adam ; Jakubík, Petr ; Kowalczyk, Dorota ; Ongena, Steven ; Alcalde, José-Luis Peydró
This paper examines the impact of monetary conditions on the risk-taking behaviour of banks in the Czech Republic by analysing the comprehensive credit register of the Czech National Bank. Our duration analysis indicates that expansionary monetary conditions promote risk-taking among banks. At the same time, a lower interest rate during the life of a loan reduces its riskiness. While seeking to assess the association between banks’ appetite for risk and the short-term interest rate we answer a set of questions related to the difference between higher liquidity versus credit risk and the effect of the policy rate conditioned on bank and borrower characteristics.
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Effects of macroeconomic shocks to the quality of the aggregate loan portfolio
Babouček, Ivan ; Jančar, Martin
The paper concerns macro-prudential analysis. It uses an unrestricted VAR model to empirically investigate transmission involving a set of macroeconomic variables describing the development of the Czech economy and the functioning of its credit channel in the past eleven years. Its novelty lies in the fact that it provides the first systematic assessment of the links between loan quality and macroeconomic shocks in the Czech context.
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The stability of long-term demand for broadly defined money in an open economy: case of the Czech republic 1994-2000
Melecký, Martin
This paper strives to enlarge the traditional form of money demand for closed economy with some additional foreign or international determinants. These are, according to presented theory of currency substitution, nominal exchange rate CZK/DEM (or CZK/USD) and yield of foreign assets (3M LIBOR on DEM-assets and Treasury Bill yield) expressed in Czech Crowns. Such specified money demand was estimated using three cointegration methods namely JOH(1), JOH(2) and DOLS to attain sufficient robustness of estimated money demand function.
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Excluded localities in the media discourse
BŘEČKOVÁ, Gabriela
This diploma thesis is focused on identifying the image of excluded localities in media discourse. During the recent few years, the media have been forming the views of the majority population of the Roma minority, while the concept of social exclusion in the Czech Republic has been used most often in relation to the localities inhabited mostly by the members of the Roma minority. Excluded localities have become a very hot topic in the media and the media have been presenting excluded localities as problematic in terms of unemployment, poverty, maximum use of social welfare by their inhabitants, housing problems, crime, organized crime, disorder and problems with school attendance of the children.
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