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Abuse of Public Law in Judicial Decisions
Vinčálková, Lucie ; Kühn, Zdeněk (advisor) ; Beran, Karel (referee)
Abuse of Public Law in Judicial Decisions This thesis discusses the relevance and meaning of the principle of "abuse of law" in Czech public law, and consists of six chapters. A brief opening chapter sets out the aim of the thesis, namely to provide a theoretical analysis of the concept of abuse of law, using conclusions that are established in Czech jurisprudence. The second chapter deals with the substantial rulings of the Czech Supreme Court viewing the abuse of law concept in terms of civil law, because the abuse of law principle came to light firstly in Czech civil law. The prospective enactment of the abuse of law principle in the Czech Civil Code Bill is also mentioned. The third chapter is crucial to this thesis, and reflects the approach of the Czech Supreme Administrative Court (the SAC) to the doctrine of abuse of law. The first Czech ruling in which the concept of the abuse of tax law occurred was Divers, no. 1 Afs 107/2004 - 48. In Divers, the SAC construed a very in-depth argument supporting the applicability of the abuse of law principle to the field of taxation (which is part of public law). Then the process during which the SAC developed the abuse of law concept in its rulings, including the first application of the Halifax two-stage abuse test is described. The parallel concepts...
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The Limitation of Entering the French Labour Market for Czech Citizens
HADAŠOVÁ, Marie
This thesis focuses on a broad issue of labour migration from the view of the European Union where the subject is treated by the right of free movement of workers. This study is mostly oriented on the impact of entering the Czech Republic into European Union on Czech workers and therefore their right of free movement in labour market of every member state. The main aim of this thesis is to follow the reaction of France to enlargement of the European Union in area of free movement of workers, evaluate the sens of the transition period established for new members and to note the progressional opening of the French labour market for these states. The goal of the study is to evaluate this opening of French labour market for Czech workers.
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Tax issues of ownership and disposal with real property, flats and non-residential premises
Kvapil, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Tax Implications of Ownership and Beneficial Use and Disposal of Immovables, Condominium Flats and Non-residential Premises In the opening part of this thesis (Part Two) I have focused on defining the individual terms mentioned in its title as a part of the effort to establish a common ground for the following text. However, it appears that a number of terms carry different meanings in different contexts. Additionally, the private and public law are not separated by an insurmountable barrier and therefore the terms used in tax legislation can be interpreted in ways that would feel surprising at first. Part Three is a brief overview of the tax system in the Czech Republic, serving more as a launching platform for the substance of the thesis in Part Four. Also because of this, it is delivered using organization diagrams, with an addition of a short explanation why the indirect taxes remained on the outskirts this time. Following concise discussion of income taxes solely from the point of view of income types subject to taxation at the beginning of Part Four, my attention turned to two main objectives. First, a rather detailed presentation of the selected property taxes structured for convenience purposes based on distinguishing elements of the taxes, instead of the terse and due to division into...
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Companies in private international law
Štaňko, Andrej ; Brodec, Jan (referee) ; Pauknerová, Monika (advisor)
Companies in International Private Law Private companies are acting in the international context much more intensively than in any time before. There are many ways how to act on the international market. One of the solutions is to establish a branch or a representation office instead of establishing a brand new company. The right to act in the international context using branch companies is known as the freedom of establishment. There were numerous discussions and cases concerning the topic of the freedom of establishment. The main dispute arose on the ground of the different approach between two main theories - the seat theory and incorporation theory. The diploma thesis in your hand covers main issues concerning the freedom of establishment and it also discusses the case law provided by the European Court of Justice. The author uses the comparative view of the seat and incorporation theories. With a greater detail to the Czech law, the issue of the foreign companies' recognition is discussed. The Czech law recognizes foreign companies even in the form in which it is no longer possible to establish new company in the Czech Republic. In this regard basic elements of the bare trust estblished under the law of Guernsey are discussed. The case law of the European Court of Justice opened Europe's...
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Journey of a Hero: The Treatment of Mythology in the Work of William Butler Yeats
Vošahlíková, Martina ; Ženíšek, Jakub (advisor) ; Grmela, Josef (referee)
The thesis deals primarily with the influence of mythology in the work of William Butler Yeats and particularly focuses on his depiction of the ancient Celtic warrior Cuchulainn. The work briefly introduces the background of Irish mythology and its recordings; however the main interest lies in the interpretation of the myth by the Irish literary movement represented by W.B. Yeats and its contribution to the constitution of Ireland's national identity. The literary portrayal is contrasted with the way the hero Cuchualinn was recalled by the political leaders of the Irish revolution to illustrate the process of national symbols' formation. The challenge of the resulting establishment exemplified by the work of Mary T. Condren in the final part of the thesis points out to the opportunity of intentional selection of such symbols and opens the discussion of art's authority and influence.
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The board of youth education in Bohemia and Moravia and its influence upon the youth by means of journals
Nezdařil, Petr ; Koura, Petr (referee) ; Čechurová, Jana (advisor)
In May 28, 1942 was established in Protectorate Bohmen & Mahren institution called "Curatorium for youth education in Bohemia and Moravia". I was totalitarian organization, based on principles of Hitlerjugend that was supposed to reeducate Czech youth according to Nazi values. This organization was opened for all "race eligible" and orderly teenagers from the Protectorate in age between 14 to 18 years. The sponsor ofthe Curatorium was Emanuel Moravec, but for its management was responsible former leader ofVlajka youth Frantisek Teuner. Mission of the collaborationist organization was growing up loyal supporters ofNazism among Czech youth, who should contribute to the final victory of the Third Reich. Teenagers went through so called "spiritual education" by participating at nazi events and also were influenced via publicly distributed magazines. The organization was publishing following three magazines: "Zteč" - for boys and girls in age of 14-18 years "Dívčí svět" - targeting young girls (10-14) "Správný kluk" - targeting young boys (10-14) Mentioned press was the key input for illustration of supposed final product of curatorial education, what is objective of my thesis. The final product of the education were supposed to be "great boy" and "great girl", recognized for qualities as: hardworking,...
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Evaluation of version control support in Integrated Development Environments for Java
Říha, Jan ; Pavlíček, Luboš (advisor) ; Kamenišťák, Marián (referee)
Source Code Management Systems belong to the most important tools used for the software development. The aim of this bachelor thesis is to establish criteria and then to evaluate a support of these systems in Integrated Development Environments for Java. Subversion has been chosen as the relevant SCM System, because it is significantly favoured among open source software developers. According to the features of this system, the author establishes detailed criteria that given IDEs should meet. Then, the most common IDEs aimed at the Java development are examined on their meeting these criteria. In the conclusion of this thesis are expressed direct results of the testing and also some general suggestions concerning a next development of these products.
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Pyramid causeway in the Old Kingdom: evolution of the architecture and definition of the relief decoration program
El - Awadí, Tárek Mohamed ; Verner, Miroslav (advisor) ; Bárta, Miroslav (referee) ; Charvát, Petr (referee)
In the spring of 1994, an unexpected discovery to the North of the upper part of Sahure's causeway changed the long established belief that the mortuary complex of Sahure was excavated completely by L. Borchardt.1 Four huge limestone blocks decorated in basrelief of the highest quality bearing unique polychrome scenes were discovered during that spring, proving Borchardt's excavations of Sahure's complex were incomplete. These four blocks were evidence that more decorated blocks and fragments were still under the masses of sand surrounding the upper part of the causeway which had never been investigated by Borchardt? This surprising discovery was the result of cleaning being done in the area in preparation to open the Abusir necropolis for tourists. The work was under the supervision of Zahi Hawass. Hawass stopped the work at Abusir and reburied the blocks after they were photographed and drawn with the help of the Czech mission working at Abusir. Only a preliminary report was published by Zahi Hawass and Miroslav Verner to present the discovery to scholars.3 In their report, a survey of the causeways from royal funerary complexes was performed to alert scholars that many causeways are partially or completely unexcavated and need to be given more attention.4 In 2002, the present author was trusted by Hawass...
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Receptor for Nicotinic Acid
Suchánková, Marie ; Fendrich, Zdeněk (advisor) ; Hronek, Miloslav (referee)
Nicotinic acid belongs to the drugs with anti-hyperlipidemia effects. It lowers levels of both cholesterol and triglycerides and increases the level of HDL. The benefit features of this vitamin are accompanied with the side effects of flushing, mainly, that have very negative influence to patient compliance. Independently, T. Soga and A. Wise have discovered the G-protein-coupled receptor GPR109A (HM74A in humans, PUMA-G in mice) as the receptor for nicotinic acid. This elucidation opened the way to elucidate the molecular identification of the mechanism of nicotinic acid-induced flushing. We have done several experiments with PUMA-G double-knockout mice which lacking the PUMA- G receptor. First of all, we have established the method for monitoring the flushing response after the administration of nicotinic acid and acipimox, its derivative with similar effect on the lipid metabolism. From our results, it implied that nicotinic acid and acipimox causes flushing response via the receptor PUMA-G. Thus we could say that PUMA-G receptors are involved in both lipid- lowering mechanism and flushing-mechanism. It has been postulated that NSAIDs can diminish the occurring flush response in the patients. Our experiments with COX-1 -/- clearly showed that COX-1 is one of the crucial enzymes in the nicotinic...
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