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Anti-Money Laundering in the Tax Consultancy Office
Krejčí Reková, Eliška ; Kába, Daniel (referee) ; Polák, Michal (advisor)
Thesis deals with application of anti-money-laundering legislature in tax attorney environment. A general theory of money laundering is discussed and legal requirements on tax attorney are presented resulting from act 253/2008 Coll. on selected measures against legitimization of proceeds of crime and financing of terrorism "Anti-money-laundering Act". Selected tax Attorney Company is then analyzed in terms of anti-money-laundering clauses and their practical application. Finally a specific AML internal control system is created with suggestions on implementation in this company.
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Analýza udržitelného rozvoje vybraných států Afriky, se speciálním zřetelem na využití půdy a návrhy rámcových opatření
Bárta, Vojtěch
Abstract Title: Analysis of sustainable development in selected African countries, with special reference to land use and proposals for framework measures. This work consisted of selecting 3 developing countries in Africa according to selected criteria and then analysing pre-determined areas of these selected countries. Subsequently, proposals and measures leading to the promotion of sustainable development of the analyzed countries were built on the analysis. The results of the work were based on the proposals and measures that were established for the individual states, and for the analyzed states in aggregate, concluding the work with a summary of the results in order to prepare them for possible use by anyone, in the further development of this issue. The selected states represented three very diverse territories, including a state whose territory extends into the Sahara Desert. The draft frameworks, which were designed to promote their sustainable development, focused on combating the degradation of the torpid soil type following deforestation, providing water for agriculture and other purposes, combating desertification, agricultural policy and combating corruption. These draft measures were designed to be as feasible as possible, taking into account the lack of resources available to developing countries and other limitations of these territories.
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Corruption in selected sectors in the Czech Republic and possibilities of its reduction
Bašná, Kristýna ; Bureš, Radim ; Fadrný, Dalibor ; Pospíšilová, Jaroslava
The research report includes a description of the project, its methodology, and an analysis of the research results regarding direct and indirect experiences with corruption in six sectors of the Czech Republic (sports, education and science, healthcare, debt collection, territorial and construction management, public procurement). In addition to the results analysis and recommendations for improving the fight against corruption, the report also describes the methodology for measuring experience with corruption in selected sectors in the Czech Republic. It summarizes insights from all phases of the project from a methodological perspective and provides specific recommendations on the potential replication of the research. The results are beneficial for other central administrative authorities and their efforts to reduce corruption in sectors (such as the Ministry of Health, Ministry of Education, Youth and Sports, Ministry of Industry and Trade, Ministry of Regional Development).
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Corruption issues concerning members of the Police of the Czech Republic
MARYŠKA, Jakub
The aim of the thesis is to characterize the legal, social and criminogenic aspects of corruption, to analyze the state of occurrence of corrupt behavior among members of the Regional Police Directorate of the South Bohemian Region, and to analyze the status and effectiveness of anti-corruption measures adopted by the Regional Police Directorate of the South Bohemian Region. Within the framework of the theoretical part, the concept of corruption, its forms, methods and development stages are defined. Other concepts related to corruption are also defined. It also describes corruption in the international context and anti-corruption bodies. Within the framework of phenomenology, the work describes the current state, structure and dynamics of criminal acts associated with corruption among members of the Police of the Czech Republic based on secondary data provided by the General Inspectorate of Security Forces. The practical part is based on primary data obtained through a questionnaire survey, which was conducted among members of the Regional Police Directorate of the South Bohemian Region. Eight hypotheses were established as part of the research. Through their verification, it was found out that the rate of corrupt behavior increases with increasing service classification, and that the frequency of the occurrence of corrupt behavior has a decreasing tendency over the last 6 years. The index of corruption of the Regional Police Directorate of the South Bohemian Region is, as expected, lower than the national index. Most police officers would not tolerate corrupt behavior among their colleagues. According to the assumption, police officers consider education in this area to be important but insufficient. In their opinion, police officers have less knowledge of the issue than was assumed, and roughly only a third of them have encountered incitement to corruption during their practice. The results of the investigation are subsequently interpreted and compared with the stated hypotheses. The contribution of the work is the detection and evaluation of the mentioned issue in the territory of the South Bohemian Region. It will also serve as an information source for organizational articles dealing with anti-corruption measures and education in this area within the Regional Police Directorate of the South Bohemian Region. The work can also be used as an auxiliary study material for university students, for example when studying in the social-legal field.
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Spor o povahu režimu se zaměřením na Slovenskou republiku
JISKRA, Lukáš
In this bachelor thesis we will deal with the dispute about the nature of the political regime of the Slovak Republic. The first part will focus on the theory of political regimes. Here we will define the basic concepts such as democratic, authoritarian and totalitarian regimes. Then we will deal with the theory of hybrid regimes, their possible classifications and selected examples. The second part of the thesis will be devoted to the separate political situation in Slovakia. We will focus on the cases that accompanied the Smer-SD party during its political lifetime. Then, with the help of Freedom House, we will look at how it evaluates selected categories that it considers important for a democratic regime in the context of the Slovak Republic. In the last part we will use theoretical knowledge about political regimes and the results of empirical research. As a result, we will relate Slovak politics to the selected political regime.
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Criminological aspects of corruption
Röll, Johannes ; Kopečný, Zdeněk (advisor) ; Vokoun, Rudolf (referee)
Criminological aspects of corruption Abstract The purpose of this work is to analyse selected criminological aspects of corruption and, based on the findings, to offer the reader a different, less usual, point of view on these aspects. The purpose of this work is also to evaluate to what extent the means used to fight corruption are able to achieve the goal for which they were or should be adopted. In the first part, I focus on the inconsistent definition of corruption and, after demonstrating several definitions, I extract the characteristics that are, based on the findings, typical for corruption. Subsequently, I subject individual features to analysis and flexibility. Corruption is commonly interchangeable with lobbying, so in the second part I explain its essence and the reasons why this confusion occurs. The media plays a fundamental role in this, but also our political culture, when at the same time we miss the regulation of lobbying. With regard to the capture of corruption in the criminal code, I considered it necessary to analyse the regulation of bribery crimes. In the third part, I therefore focus on the necessary connection between these criminal acts and the procurement of the general interests, and I mention here the jurisprudence of the courts by which this term is interpreted in the absence...
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Theological-ethical Reflection of Corporate In-houseLobbying in the Czech Construction Industry
Havelka, Ondřej ; Štica, Petr (advisor) ; Češka, Roman (referee) ; Mlčoch, Lubomír (referee)
Corporate in-house lobbying is an extremely topical, widely used and largely non- stipulated and controversial political and economic phenomenon, which, moreover, has no legislative support in the form of a valid law in the Czech Republic. The non- stipulation, controversy and ignorance of the context directly call for an ethical consideration of in-house lobbying, which is still absent in the field of theological ethics. The aim of the Dissertation is to verify the moral legitimacy of instrumentalized in-house lobbying. It deals with the question of what form and degree of morally legitimate instrumentalized in-house lobbying is compatible with the bases of theological ethics. In addition to verifying the moral legitimacy of in-house lobbying, the work seeks internal constant criteria for defining the legitimacy of in-house lobbying and variable limits for specific competition in the construction industry. The summary then offers a model code of ethics for in-house lobbyists applicable to business practice. The thesis follows the three-step methodology, i.e. 1. see, 2. judge, 3. act; this three-step methodology is extended to seven internal stages. The thesis provides a theological and ethical evaluation of corporate in-house lobbying, finding this type of lobbying morally legitimate provided the...
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Bezpečnostní situace v Severním trojúhelníku v období 2014 až 2019
Koutná, Barbora
This bachelor thesis addresses the issue of security in El Salvador and Honduras. The aim of the thesis is to clarify the security issue of maras (Central American street gangs) and describe how their activity affects the internal security of the countries at hand. To provide insight into the said issue, the steps that have been made by both states to reduce or stop activities of maras are described in detail. The thesis makes use of two indicators in the analysis presented: the homicide rate and the corruption rate presented by the Corruption Perceptions Index (CPI), with the thesis focusing on the period of 2014-2019. This period corresponds to two presidents being in office at the said time: Salvadoran President Salvador Sanchez Ceren and Honduran President Juan Orlando Hernandez.
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Reforma bezpečnostního sektoru se zaměřením na rozvojové státy
Petrová, Martina
The bachelor's thesis Security Sector Reform focusing on developing countries, deals with the reform of the Iraqi civil security sector in the period of years from 2017 to 2021. Given the complex and volatile environment the Iraqi government has, since 2017, requested the cooperation of international partners in reforming. The theoretical part of the thesis sets out the most problematic areas of the civil sector, which are the main concern of the activities of international partners. The bachelor's thesis aims to analyze the activities and influence of specific international actors - UN, NATO, European Union and the results of missions and programs implemented by them
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Criminal Aspects of Corruption
Urich, Dominik ; Dvořák, Marek (advisor) ; Šelleng, Dalibor (referee)
Criminal Aspects of Corruption This diploma thesis focuses on corruption as a negative social phenomenon which is as old as humanity itself, especially, through the viewpoint of criminal law as a means for ultima ratio. It analyses substantive and processional law aspects of corruption in legal regulations of the Czech Republic as well as in international regulations. This thesis concerns itself with criminal acts of bribery and means used to uncover, investigate, and prove corruptive practices. The introduction of this thesis concentrates on the explanation of its key term "corruption" and terms that directly or indirectly fall under the concept of corruption, as well as the reasons why corruption occurs, its development stages and the structure of corruption, including manners of corruptive behaviour. In the second chapter of this thesis the author looks at corruption from a historical viewpoint by means of an excursion into the global history of this phenomenon. Especially concentrating on the first references to corruption and legal regulations in place on the Czech territory since 1707 up to the Velvet Revolution. The main section of this diploma thesis is contained in the third and fourth chapters. The third chapter provides a detailed analysis of criminal acts connected to corruption,...
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