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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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Copyright aspects in creation of webpages
Kempa, Petr ; Dobřichovský, Tomáš (referee)
The topic of this Master's degree thesis is Copyright aspects in creation of webpages. The reason for this topic was especially in general economic significance of webpages in this age, which is very often without appropriate consequences in contractual practice of its creation. The author realizes that problematic of the webpages creation brings whole range of legal issues so he has to focus on creation of the one part of webpages to make beneficial academic and legal practice outcomes. Author's decision was to deal with content management system, which is in his opinion the most important part of the majority of current webpages. It was necessary to lay down an elementary terminology in the beginning of the thesis in order to comprehend all legal issues in essential technical context. Another reason is that some legal conclusions required also non-legal (technical) knowledge. Following chapter of the thesis analyzes legal nature of webpages in respect of technical context. The fourth chapter is core of the thesis and deals with analysis of content management system's legal nature as computer program and with its creation in copyright perspective. First of all this chapter provides analysis of the requirements that the computer programs have to fulfill in order to obtain the copyright protection. Moreover...
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Copyright aspects in creation of webpages
Kempa, Petr ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
The topic of this Master's degree thesis is Copyright aspects in creation of webpages. The reason for this topic was especially in general economic significance of webpages in this age, which is very often without appropriate consequences in contractual practice of its creation. The author realizes that problematic of the webpages creation brings whole range of legal issues so he has to focus on creation of the one part of webpages to make beneficial academic and legal practice outcomes. Author's decision was to deal with content management system, which is in his opinion the most important part of the majority of current webpages. It was necessary to lay down an elementary terminology in the beginning of the thesis in order to comprehend all legal issues in essential technical context. Another reason is that some legal conclusions required also non-legal (technical) knowledge. Following chapter of the thesis analyzes legal nature of webpages in respect of technical context. The fourth chapter is core of the thesis and deals with analysis of content management system's legal nature as computer program and with its creation in copyright perspective. First of all this chapter provides analysis of the requirements that the computer programs have to fulfill in order to obtain the copyright protection. Moreover...
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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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