| |
| |
|
Immovable property tax and accounting aspects Czech and international legislation
VACKOVÁ, Lenka
This work deals with definition and analysis of harmonisation of Czech accounting standards and IAS/IFRS with focus on long-term tangible property{--} immovable property. The aim is to describe, all elementary differences as well as some related particular exceptions Primarily the work deals with the classification of property, its pricing methods and other characteristics of tangible assets, which will be compared in terms of accountancy and tax system. Furthermore the differences between the Czech and international legislation frame will be highlighted in case this legislation must be followed by the accounting entities . The aim of this work is to describe application by the Czech and international legislation with focus on differences related to immovable property. Immovable property problem analysis in relation to practical application and in relation to IFRS/US GAAP will also be realised.
|
|
Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
|
|
Selection and breeding from the legal point of view
Sovová, Martina ; Damohorský, Milan (advisor) ; Stejskal, Vojtěch (referee)
108 11. SUMMARY This thesis deals with the topic - "Selection and Breeding from the legal point of view". The intention of this work is to provide the presentation as integrated as possible on the legal adjustments as far as the selection and breeding of animals in the Czech Republic are concerned. The introductory chapters deal with the development in the field of selection and breeding activities as a whole on the territory of the Czech Republic. In the special chapter the authoress focuses on international agreements applying to the field of selection and breeding of animals including the legal adjustments and policy in the European Union. The fundamental part of work pays particular attention to the legal proceedings covering the selection and breeding methods represented among others by the Breeding Act. In the framework of this, the corresponding concepts and basic institutes which are "the selection" and "the breeding; the legal subjects participating in the field of selection and breeding of animals; the identification of animals and registration of animals, their owners and the holdings including the activity of supervisory authorities performed in compliance with the mentioned Breeding Act, are explained. The work has optimized the data gathered from the specialized literature, technical journals...
|
|
Copyright protection of software
Vajbarová, Radka ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Copyright protection of computer's programs Summary The mainly points of my thesis are to show and provide with the basic information about the legal protection of computer's programs. This is in my opinion the mainly topic. In my diploma paper I've focused on valid computer's programs legal protection based on the Czech Author Act No. 121/2000 Sb., right of authorship, related rights of authorship and the variation others rights (the right of authorship) and also supportive by criminal rights. This valid legal protection corresponds to Europe's and international law systems. The computer's programs are protected by the rights of authorship like literary work (if they fulfill the conditions mentioned in § 2 art. 1 or § 2 art. 2 rights of authorship). With respect to computer's programs the rights of authorship contain this law special § 65 and § 66 which explain the limitation of the rights. The other points of the thesis are about licence's agreements and about how to get legal computer's program. I also mentioned author's pretension following from the rights of authorship. Regarding to the discussion about protection the programs I mentioned often arguments pro and con rights of patents. Recently European Parliament closed the discussion about draft of the patent's bylaw, but I would say that this case...
|
|
Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
|
| |
|
Real Estate Expropriation
Hoch, Jiří ; Drobník, Jaroslav (advisor) ; Sobotka, Michal (referee)
101 Summary Submitted thesis is titled "Real Estate Expropriation". The thesis deals in particular with actual legal regulation of real estate expropriation in the Czech Republic from both, material and procedural point of view. It contains short perspective of historical evolution of this legal institute and it determines the sources of contemporary legal regulation. There is also attention being paid to legal grounds and definition of real estate ownership rights with emphasis on land property, relations and their legal constraints. Submitted thesis also deals with special regulations of real estate expropriation and gives a glance over principles of contemporary real estate legal regulations in selected member countries of European Union. Real estate expropriation represents one of the special interferences of the state to the sphere of individuals and it is considered to be the most serious one. In various schemes it occurs in almost all contemporary law systems and in principle it can only be brought to effect upon fulfilling number of strict conditions (legal basis, public interest and compensation). Legal bounds of expropriation are subject to several international agreements such as The Universal Declaration of Human Rights adopted by the United Nations General Assembly (1948) or The European...
|
|
Study of influence of organic dye structure on their decomposition in the diaphragm discharge in liquids
Pajurková, Jana ; Fasurová, Naděžda (referee) ; Kozáková, Zdenka (advisor)
The main goal of presented thesis is to study the influence of organic dyes structure on its degradation in diaphragm discharge in liquids. Diaphragm discharge is a kind of non-thermal plasma that can be generated in liquids by the application of high voltage. In plasma channels (so-called streamers), many physical and chemical processes are formed. High electrical field, shock waves and last but not least emission of electromagnetic waves in the range of visible and ultra-violet radiation appear among physical processes. The most important chemical process is generation of active species. These species initiate chemical reactions and could attack molecules of organic compounds contained in water solution. The reason why organic dyes were chosen in this study is its visible destruction, because it is related to its decolouration. Further, UV-VIS spectroscopy for the determination of concentration during the experiment can be used. Organic dyes are good models of organic substance often contained in waste water and for which removal classical biological, chemical and physical methods aren’t sufficient. Selected dyes were mostly from the group of azo-dyes: Acid Red 14, Acid Red 18, Acid Yellow 23, Direct Blue 53, Direct Red 79, Direct Red 80, Direct Yellow 29, Food Yellow 3 and further, Acid Blue 74 (indigotic dye) and Direct Blue 106 (oxazine dye). Experiments were carried out in a special batch discharge reactor with the anode and the cathode spaces divided by a non-conductive barrier, where the diaphragm with a pin-hole was placed. Measurement showed different removal in the anode and cathode space. We have supposed it was caused by different streamers features and energetic conditions. Dyes were decomposed with higher efficiency in the anode space where the final concentration reached 40 % of the initial concentration while it remained about 90 % in the cathode space. In this thesis the influence of dyes structure on the dye decomposition by electrical discharge was investigated. Dyes consisted of small molecules and dyes with many substitutes bounded on aromatic ring were decomposed more easily than dyes consisted of big molecules. The shift of characteristic wavelength on both directions (to shorter as well as longer wavelength) was observed during the experiments especially when the Direct dyes were decomposed. This phenomenon was probably due to the formation of intermediate product, which have different characteristic wavelength than the primary compound. In general, colourfulness is given by long conjugated systems of double bonds with substitutes bounded on an aromatic ring. Each change in the molecule structure provides the colour change and this could be the possible reason of the shift of characteristic wavelength. The other task was the comparison of degradation process efficiency by the mean of electrolysis and diaphragm discharge. Results showed that electrolysis (30 W) was more convenient for degradation of dyes consisted of small molecules while diaphragm discharge (130170 W) suited for complex molecules. For degradation of small molecules, oxidation on the anode assumed to be the most effective process that is initiated by electrolysis. For degradation of big molecules, attack of active species produced by the discharge is necessary.
|
guest ::
