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International and national aspects of double taxation
Doležalová, Veronika ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes attached that are important to grasp the topic in its complexity. The first chapter is devoted to theoretical questions of double taxation. It is concentrated particularly on issues such as legal framework of taxation, the national and international treatment of double taxation from the point of view of the principle of origin, measures to eliminate double taxation by way of national unilateral measures or international Double Tax Conventions. The end of the chapter presents examples of national double taxation in the Czech Republic. The rest of the thesis discusses international double taxation. The second chapter is concerned with national aspects of international double taxation and describes legislation related to double taxation in the Czech Republic. As the point of departure to the analysis the following acts were...
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The development of a central government since 1868
Schmied, Petr ; Matula, Miloš (advisor) ; Grospič, Jiří (referee)
The content of this thesis is to analyze the development of the central state administration on the territory of today's Czech and Slovak Republic in the years 1868 - 1993 In this period there was much public and political changes, so work includes the political and social development. The aim is to determine whether the state organization and political representation impact on the public administration. The work is based on an analysis of the laws that shaped the system of government, and professional publications.
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Conditional preparation of members of the Police of the Czech Republic
Agh, Karel ; Přívětivý, Lubomír (advisor) ; Konrád, Antonín (referee)
Résumé Name of the Project: Conditional preparation of members of the Police of the Czech Republic The aim of the Project: The aim of this Project is to resume and to evaluate contemporary situation of conditional preparation and its testing applied to the members of the Police of the Czech Republic in the selected districts of the Central Bohemian Region. Methods: I have received information necessary for completion of my diploma work from research of available literature, law and other sources that deal with the given problem. I have analysed documents and evaluated obtained data (results of revisions) to confirm or rebut the specified hypothesis. Furthermore, I have questioned anonymously policemen in the selected districts of the Central Bohemian Region. Afterwards, I have evaluated the questionnaires and have resumed obtained data for final interpretation and final comparison and evaluation. Results: Discovered knowledge presents overall state and testing of conditional preparation and introduces opinions and attitudes of policemen towards conditional preparation. Key words: conditional preparation, physical fitness, movement abilities, motoric tests, lawful rules.
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Personal experiences of teenagers with drug
Zónová, Jana ; Vaníčková, Eva (advisor) ; Kopřivová Herotová, Tereza (referee)
This bachelor's work is focused on teenager's drugs experience and shows current situation in some selected secondary schools in Prague. It compares student's attitude and experience among gymnasium and secondary practice school with most common addictive substances, such as cigarettes, alcohol and marijuana. This work investigates extent of compatibility addictive substances with studies, parenthood and career. Theoretical part look into the cause of drug abuse, risks which follow from addicted behavior and juvenile crime in connection with drug abuse. There is summary of specific effects of addictive substances on teenagers and particular stages of the dependency progress. At the end of the theoretical part of this work you will find way of prevention and the official Czech Republic anti-drug strategy. This work is highlighting that drugs are very serious global problem of our today's world, and warning against the dangerous way of underestimation of drug abuse across all society. The prevention at school and families has to be a must. The most common used words: teenager - drugs - cigarettes - alcohol - marijuana - addiction - prevention
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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...
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Ethics on the Internet (Etiquette)
Malá, Kateřina ; Sigmund, Tomáš (advisor) ; Vaněk, Jiří (referee)
This thesis addresses the issue of ethics on the Internet. The first part focuses on a brief history of the development of ethics and ethical principles used even today. The second part is devoted to information ethics, which is an integral part of the Internet, since it deals with the creation, dissemination, transformation, storage, search, use and organization of information, and also deals with specific standards, codes and principles that were created either specifically for the Internet or are now an integral part. The third part is devoted to valid Czech and European legislation in the field of information work in various media, including on the Internet. The final section is devoted to the evaluation of the current situation of ethics on the Internet, where they described the problems with which we meet today. Such problems are violations of copyright law, whether piracy or plagiarism, threats associated with Internet communications, kyberstalking, cyberbullying, kybergrooming or activity on social networks. In addition, problem situations are mentioned online trading, which are currently controlled by many associations, consumer protection or influence of the media and advertisements, and incessant problem of censorship. The final part is also added to the survey, which was created speficically for this work and proposal of possible solutions to improve the current situation.
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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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