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Reversed discrimination in the Community contexts
Macháčková, Gabriela ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
Reverse Discrimination in the Community Law Context Gabriela Machačkova The final thesis discusses the issue of reverse discrimination, which arises when nationals/products of a Member State are disadvantaged because they are subject to a national regulatory measure, while foreign (EU) nationals/products are protected from that national measure by virtue of European Community (EC) law. It examines the question of scope of EC Law, specifically focusing on the extent to which nationals of a Member State who have never exercised their Community rights can claim their rights by applying the Treaty establishing the European Community. It addresses the question of extension of the scope of EC law to cover purely internal situations in which no inter-State element is present, and to which the fundamental freedoms (free movement of goods, services, persons and capital) do not apply. First, it reviews the development of European Court of Justice case-law on reverse discrimination and situations which can be regarded as purely internal. The time frame discussed in the thesis ranges from the late 1970s until the present. Reverse discrimination and purely internal situations are analysed in terms of the examples of the Court's jurisprudence. Secondly, as Union Citizenship has been introduced by the Maastricht Treaty,...
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Computer Crime and Czech Republic
Glykner, Martin ; Sigmund, Tomáš (advisor) ; Zavrtálek, Jan (referee)
This bachelor thesis deals with computer crime in Czech Republic considering the legal point of view. It makes the reader familiar with development of cyber crime in the world and especially in Czech Republic. It deeply describes czech legal framework of fighting computer crime and its international context. This description contains examples of particular crimes and articles of law that apply to them. The paper also describes institutions that are engaged in combating this crime. Afterwards problems complicating the fight against cybercrime are found and solutions leading to their removal are proposed.
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Analysis of strengthening intellectual property rights on selected economic indicators in selected world countries in years 2013 to 2015
Tománek, Michael ; Zeman, Martin (advisor) ; Maule, Petr (referee)
This paper analyzes the relationship between the protection of intellectual property rights, and selected economic indicators between 2013 and 2015. The topic is the impact of intellectual property protection to economic growth and development. The theoretical part analyzes the different views on the issue of intellectual property, its forms of protection and analysis of international protection. It also defines GDP, GDP per capita, foreign direct investment and research and development expenditure. The practical part analyzes the correlation between these economic indicators and index of intellectual property rights, as an indicator of the strength of protection of intellectual property rights in selected countries. The work focuses on industrial property.
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Communication in Organizations
Tomíčková, Marta ; Šnýdrová, Ivana (advisor) ; Kopecký, Martin (referee)
6 Abstract This thesis aims to offer a comprehensive view of corporate communication while emphasizing its importance for everyday life of corporations and achievement of their strategic targets. The thesis introduces potential interpretations of corporate communication with the main focus on key moments of corporate communication as well as on consequences non-effective communication has on employee satisfaction and their life in the corporation. In the thesis I opted for the method of compilation and comparison of professional literature along with expert interviews which reveal the quality of internal communication in two selected corporations and prove one-sided view of communication inside corporations. The first part of the thesis provides a detailed look at characteristics of individual communication forms, knowledge of these characteristics being the cornerstone of further research in corporate communication. Besides, this part also describes the principles of active listening, a skill which is frequently omitted from the communication skill list. The second part deals with potential interpretations and divisions of corporate communication in professional literature and offers a thorough account of internal communication and its individual aspects. The following part looks at communication between...
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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.
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Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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The role and differences of traditional international trade centers
Plaček, Lukáš ; Sato, Alexej (advisor) ; Dvořák, Jiří (referee)
The thesis discusses the differences and the role of the traditional centers of international trade. It is conducted through comparative analysis of the two ports in the open and closed economy - Rotterdam and Alexandria. In the first chapter, that is based on the theoretical and analytical frame, are specified the relevant facts and empirical findings in the field of international trade, centers of the international trade and maritime transport. The second chapter named Characterization and comparison of national economies deeper investigates the environment in which are the selected ports located. Chapter three and four deal with the Rotterdam respectively Alexandria in the detail view consisting of a historical context, profile and description of the port, the commodity structure, current development, future plans, related industrial regions and areas. The last chapter contains a comparison of the Rotterdam and Alexandria, including SWOT analysis.
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Transfer of production to China
Janek, Michal ; Halík, Jaroslav (advisor) ; Jezný, Tomáš (referee)
The thesis is focused on transfer of production to China. The aim of the thesis is to evaluate the potential of China from the perspective of companies and investors, and on the example of the international company to highlight not only the traditional ways of entering the Chinese market, but also the specific method that considers the needs of manufacturing companies. Thesis also contains the assessment of competitiveness of the Chinese economy, cultural differences and comparison of the various forms of entering the Chinese market. The practical part is focused on the analysis of enterprise from the polygraphic industry which has transferred part of its assembly processes to China. Conclusion contains recommendations for further development of the company on the Chinese market.
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