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Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice
Holub, Ondřej ; Molín, Jan (advisor) ; Pelák, Jiří (referee)
This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.
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The Probation and Mediation Service in the Practice of the Czech Republic
Veselá, Kateřina ; Hájková, Ivana (advisor) ; Zdeněk, Zdeněk (referee)
Probation and mediation service is an institution which has been gaining increasingly vital and important position in the field of criminal law. The service focuses on a very wide range of subjects and its activities aim not only to monitor but also to help. It realizes the execution of alternative sentences and also shows activity in pre-trial proceedings and in proceedings before the court decision. It cooperates with many different organizations, it is involved in many projects. For criminal justice it has become an essential and equal partner in dealing with the consequences of crimes committed by both adult offenders and juveniles. It contributes to the favourable development of the re-education of accused and convicted people, supervises proper execution of sentenced alternative punishments and the achievement of their purpose. It makes sure that the collective process was fulfilled to deal with all the adverse consequences of illegal acts of the offenders and that the victims utilize their legal rights and entitlements. Probation and mediation service provides a comprehensive view of both criminal activities and the personalities of offenders.
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Budget of the European Union in the field of justice and home affairs
Ticháček, Jan ; Hřebík, František (advisor) ; Markéta, Markéta (referee)
The Master Degree Thesis focuses on analysis of the EU budget. The main area of interest is justice and home affairs. Planning of the EU annual budget is preceded by creation of the Multiannual Financial Framework which is a planning tool and also a safeguard of predictability of the EU expenditures. Also EU priorities are mirrored there. Annual budget itself is divided into six headings. The thesis is dedicated mainly to the third area Security and Citizenship. Also an EU agency CEPOL (European Police College) is financed from this area. The second part of the thesis is dedicated to CEPOL. The EU agency CEPOL occupies important position in the field of education and training of senior police officers and also law enforcement officers. It provides educational and training activities which suppose to contribute to improving of EU Member States´ cooperation in fighting against the most serious forms of international crime. The flagship of CEPOL is European Police Exchange Programme. Thanks to the exchange programme, the participants gain experience based on their needs and preferences. CEPOL supports qualitative rather than quantitative education. The third part of the theses tries to find out whether the financial resources spend on the Exchange Programme are used effectively. This issue is examined by using a questionnaire and subsequently its evaluation.
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Analysis of the impact of taxes on the management of municipalities in the in the Czech Republic on the example of municipalities of different size categories.
Brož, Jan ; Peková, Jitka (advisor) ; Silovská, Hana (referee)
The thesis is focused on the evaluation of budget selected municipalities, especially in the context of the law of RUD and its changes in recent years. In the theoretical part are included the main views on municipal financing systems in terms of centralization and decentralization and also outlined the development of the redistribution of taxes in the Czech Republic and its major impact on the communities in the Czech Republic using aggregate data. Here, the author points out, that it would be better to consider greater fiscal decentralization, together with fiscal autonomy. However, it doesn't go well with recent changes in RUD in the Czech Republic. The theoretical part is then analyzed selected municipalities (representing various size groups of municipalities in the Czech Republic) regarding the development and structure of their budgets and major influences having an impact. Even from these analyzes it is quite obvious that the Czech Republic is rather greater tax depending on the state of municipalities (which relates to the growth of shared taxes) and thereby weakening the share of own revenues for municipalities. This is the opposite trend of development compared to other western countries. The Czech Republic also occurs (through laws RUD) to strengthen revenues for small and medium-sized communities, often at the expense of larger ones. These changes could actually lead to weakening of cooperation between the public and private sectors, as well as an inefficient financing and management of public funds for municipalities in the country.
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The role of public administration in the field of public health protection
Lepičová, Anhelina ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
Masters thesis deals with an issue of public authorities which protect and support public health using their competences. It identifies selected public authorities in the theoretical part and also it explores their jurisdiction. Mentioned authorities are administrated by the different ministries. Thats why there is a focus on practical activities of these authorities. Particularly, there is the focus on the overlapping in their ordinary, preventive and repressive competences. On the other side, attention is also paid to cooperation between the public authorities and its importance. Practical part of the thesis is aimed on some competences imperfections between the authorities, especially in the field of the public catering. There is the main Czech public law in the centre of attention which covers public food safety. Problems with practical application of this law, especially the problems with application of its amendments, are shown on the several practical examples. At the end, the thesis mentioned advantages and disadvantages which provides the amendments for the owners of the food companies and their customers.
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Effectiveness of emergency
Ortinská, Jitka ; Cvik, Eva Daniela (advisor) ; Jan, Jan (referee)
Annotation
The submitted thesis deals with the role and importance ofemergency and emergency system Integrated Rescue System.
The theoretical part describes the history and creation ofthe IRS in the Czech Republic with links to European developments. It documentsthe current laws of the IRS and its individual components. The comparison ismore focused on individual specifics of IRS, their tasks and content of workdescriptions of the various systems and forms of IRS and mutual cooperation.Furthermore, this section deals with the issue of emergency in the context ofbasic and primary articles IRS, which are individual operational centers of theIRS, taking into account the particular OS work of the Czech Parliament inPrague, where I work. Analyzing the information and support needs IRS.
In the end of the theoretical eacut part Ithink about the situation of emergency calls within the IRS, awareness amongcitizens, streamlining its potential and possible options for the improvementof services to citizens.
Carrying out research into practical methodology for transferringpart of the empirical survey on the main objective of the work - to determine,assess and generalize public awareness of emergency calls in the IRS.
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Paintings by the Vivarini Family in the National Gallery in Prague in the Context on their Art Studio in Italy
Třešňáková, Alena ; Zlatohlávek, Martin (advisor) ; Hlaváčková, Jana Hana (referee)
Paintings by the Vivarinis in the National Gallery in Prague in the context with their art workshop in Italy In the National Gallery in Prague is artistic represented Muranese school in the works of Antonio Vivarini da Murano, which cooperated with his brother-in-law Giovanni d'Alemagna on the Polyptych with Adoration in 1447 and on the Crucifixion around 1448, for Franciscan church of San Francesco in Padua. They worked on the decoration of Ovetari Chapel here. Giovanni d'Alemagna died in 1450, after that Antonio cooperated with his younger brother Bartolomeo Vivarini da Murano on the Polyptych for main altar of the Church San Francesco in Padua in 1451. Parts of polyptych are found in the National Gallery in Prague, in Kunsthistorisches Museum in Vienna, in private collection of Vittorio Sgarbi in Ferrara and two parts are lost today. Alone Antonio pinxit one figure of St Nicholas of Bari in the Pseudo-polyptych with twelve saints, that is attribution to Lovro Dobričević now. Paintings by the Vivarinis got off into the Prague from d'Este collection in Konopist, which works acquired from inheritance of Tommaso degli Obizzi of Catajo near Padua in 1805. Keywords: Vivarini da Murano, d'Alemagna, Padua, Crucifixion, Adoration, Pseudo-polyptych.
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Legal transformations and changes in the legal forms of business corporations in accounting
Velková, Jaroslava ; Seidl, Ladislav (advisor) ; Čermáková, Helena (referee)
The topic of this bachelor thesis is legal transformations and changes in the legal forms of business corporations in accounting. The theoretical part first presented all kinds of transformations of business corporations, such as merging business corporations, the distribution business corporations, change of legal form of business corporations and cross-border transfer. Theoretical part also presented preparation for the transformation of business corporations. At the end of theoretical part there are accountant contexts which include accounting obligations according to law about transformations of business companies and cooperatives and according to the Civil Code, transformations according to accounting regulations and finally the most important context of accounting obligations for transformations. In the practical part is a model example to illustrate the merger by using the accountant statements.
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Land Societies as an Alternative Way to Protect Soil, Flora and Fauna?
Müllerová, Hana
Land societies do not make a special legal form established or presupposed by the norms to the protection of the environment but they develop their activities to the same objective based on legislation on civil societies and by the means of cooperation with land owners. The contribution points, what practical impacts the activities of the land societies have on the environment and on its components and what its legal linkages within the Czech environmental legislation are.
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Actual state of bilateral relations between the EU and the PRC
Hlavan, Tomáš ; Dubský, Zbyněk (advisor) ; Matějka, Zdeněk (referee)
This thesis deals with the issue of actual state of bilateral relations between the EU and the PRC. The aim of this thesis is to answer question, whether diversity of actorness which occurs in cooperation between the EU and the PRC affects current form and content of their bilateral relations. The theoretical part applies two different approaches to the topic of actorness --theories of international relations and the theory of international law. The empirical part is based on an analysis of particular primary documents, adopted by these two parties. At first is performed an analysis of the EU external relations with the PRC in terms of their historical development which is followed by SWOT analysis which determines current content and form of their bilateral relationship. Based on research findings from this SWOT analysis the thesis suggests ten recommendations for EU-PRC relationship.
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