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Issues of criminal liability of legal entities
Knytl, Jan ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
(Abstract in English) This thesis deals with certain question of criminal liability in the case of legal ethities, which presents a recent phenomenon in Czech legal setting. The most important reason for working on this subject was my interest in the area of criminal law. In this context, the new law on criminal liability of legal persons constituted an ideal subject for processing, which would allow me deeper acquaintance with the problems about this important topic. In the Chapter One the work describes genesis of a newly adopted law in Czech republic and in the next Chapter Two compares it with another bill, which was proposed and promptly rejecter by the Parliament in the first reading in 2004. It goes on to analyse the question of presidential veto and its consequences. The Chapter Three, about the main lines of argumentation is subdivided into two parts. Part One describes the main lines of argumentation used by proponents of this new law, including a range of examples from the area of environment protection. Part Two deals with the main lines of argumentation used by adversaries of this new law. The Chapter Four describes the importance of the selected institutes of the law on criminal liability of legal entities. The work's focal point lies in the analysis of key elements of Czech law in the...
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Application of the Money Management in Foreign Exchange Market Trading and Recognition of Such Trades in Accounting of Banks
Knytl, Jan ; Zelenka, Vladimír (advisor) ; Mandel, Martin (referee)
My diploma thesis discusses the power and importance of money management when trading foreign exchange market. With the help of real examples it aims to demonstrate the difficulty of the future foreign exchange rate estimation and the ambiguousness of the market analyses results. Comparing the results of real trading in the spirit of diversification to the actual results of Vince's model, the thesis points out whether the application of diversification is a real necessity or not. The thesis also highlights the impact of diversification on the trading system performance compared to Vince's model. The final part proposes a possible practical accounting solution to the foreign exchange speculative trades.
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Accounting and Appraisement of The Financial Derivatives
Knytl, Jan ; Strouhal, Jiří (advisor)
My bachelor thesis deals with financial derivatives as assets at fair value through profit and loss, what they are used for and the way of their recording in accounting. The thesis is divided into three parts. In the first theoretic part I describe types of the derivatives individually, especially interest rate and currency contracts. The second part is oriented to the Czech legislation on the derivatives compared to the International Financial Reporting Standards. In the last part I practically demonstrate how to appraise and record currency forward and currency option for the purposes of accounting.
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