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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Theoretical considerations on the liability of a sportsman in the Czech legal system (liability of a sportsman in collective sports)
Vondráčková, Liběna ; Beran, Karel (advisor) ; Hřebejk, Jiří (referee)
Závěrem lze konstatovat, že vytvořit všemi přijatelnou obecnou definici sportu, resp. sportovce, je úkol, který se zatím nikomu nepodařilo úspěšně vyřešit. Existence takové definice má svůj nesporný význam už jen proto, že chceme-li se zabývat "právní odpovědností sportovce", je třeba nejprve vymezit okruh osob, jichž především se předestřené úvahy týkají. Skrze historický vývoj jsem se v kapitole druhé pokusila naznačit rozsah sportovní činnosti, která je z hlediska požadavku jednotné obecné definice díky svému fenomenálnímu rozměru velice těžko uchopitelná. K významu této definice se pak znovu vracím v kapitole čtvrté v rámci vymezení subjektu odpovědnostních vztahů. Mnou zvolená definice je jistě jen jedna z mnoha možných a neklade si nárok na její bezvýhradné přijetí. Kapitola třetí je věnována exkurzi do historie, kde se vracím až na samotný počátek evropské civilizace, tj. do období antických Řeků a Římanů. Platí-li to pro práci jako celek, tak pro tuto kapitolu dvojnásob, totiž že s ohledem na limitovaný rozsah nemůže obsáhnout zkoumanou látku komplexně. Vedle zajímavého odkazu středověku v oblasti hodnocení sportovních úrazů je tedy věnována pozornost toliko pouze Antice. Nikoli však neprávem, neboť zde můžeme nalézt velmi inspirativní a obdivuhodně nadčasové myšlenky použitelné i ve 21. století....
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The Soviet collectivization in the late 20s and in the first half of the 30s of the 20th century and evaluation of the social and economic consequences on Volhynian Czechs
Šťastná, Dora ; Fabianková, Klára (advisor) ; Chalupecký, Petr (referee)
The thesis focuses on economic development in the Soviet Union in the late 20s and in the first half of the 30s of the 20th century. An accent is placed mainly on collectivisation of agriculture during the first five-year plan. The theoretical part of the thesis is dedicated to the centrally planned economy, previous economic history of the USSR and Stalin's concept of economic policy. The analytical part of the thesis deals with the process of collectivization and evaluation of the social and economic outcomes and consequences, specifically on the territory of Volhynia, where thousands of Czech citizens emigrated. The hypothesis, that Volhynian Czechs were not directly affected by forced collectivization, was disproved. As a result of collectivization the number of czech population in Volhynia decreased by 30%. The first five-year plan featured a big step towards modernization and self-sufficiency of the country, but in the agricultural sector failed.
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Milena Linhartová
Bahenská, Marie
The inventory of Milena Linhartová’s personal papers holds above all working notes to the Czech history in the 14th century, copies of medieval documents and papers, and separates of special articles from the 2nd half of the 20th century.
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TO LOVE LIFE IS A TRUE DIVINE SERVICE - Analysis of selected moral-theological treatises from the period of Joseph II
Lorman, Jaroslav ; Rethmann, Albert-Peter (advisor) ; Ovečka, Libor (referee)
Loving Life Is the True Divine Service - Analysis of Selected Morally Theological Treatises from the Period of Joseph II Jaroslav Lorman The work is focused on morally theological treatises from the period of Joseph II (1780-1790). From the point of view of Christian ethics, this period can be seen as the culmination of its gradual achievement of independence of dogmatic theology happening since the sixteenth century. The analysis is mainly based on three works: Augustin Zippe, Anleitung zur christlichen Sittenlehre der Vernunft und der Offenbarung (Prague 1778) and Von der moralischen Bildung angehender Geistlichen in Generalseminario zu Prag (Prague 1784) and Ignaz Fabiani, Grundzüge der kristlichen Sittenlehre (Vienna 1789). The main goal was to verify the existence of so called Catholic Enlightenment in the Czech environment. If it were shown that the Enlightenment authors, in our case the authors from the Joseph II period, did not act against the Church and religion and in fact they even identified with it, this would be an important argument against the old cliché that the fundamental elements of the Age of Enlightenment are antireligiosness and anticlericalism. We could even open another field of study - to what extent the Czech environment was influenced by that of German. The already...
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The comparison of the administrative justice system in the Czech Republic and selected European countries
Rypáčková, Lucie ; Matula, Miloš (advisor) ; Nováková, Jiřina (referee)
This thesis analyses the administrative justice system, which represents one of the key control mechanisms of the public administration in The Czech Republic. The aim of this thesis is to compare the administrative justice system of The Czech Republic with selected European models of the administrative justice system such as the French and German justice systems. The result of this comparison highlights the differences in justice systems and considers the possibility of implementing these models in The Czech legal system.The administrative justice system in The Czech Republic has been developing since 2003, when The Act N. 150/2002 came into effect. The operating administrative justice system in The Czech Republic is characterized by the following criteria: statutory framework, power and jurisdiction of the administrative court, organization of the administrative justice system and the course of the judicial administrative proceedings. The following chapters discuss the French and German models of the administrative justice system and analyze the similarities with the Czech system.The final chapter compares the individual administrative justice systems and their most important differences.
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Hydrometeorological droughts in the Czech territory since 1851
Kakos, Vilibald ; Müller, Miloslav
Variously long periods of precipitation deficit were studied. In the 20th century, the most intensive drought period was first half of 30s. Nevertheless, the drought in first half of 60s of the 19th century was even stronger from the viewpoint of precipitation as well as outflow characteristics. Hydrological droughts arise generally later than precipitation deficits as was shown by comparison of both types of droughts.
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