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The Proposal of Taxation Incomes Legislation Nonnursed Enterprise in the Czech Republic
Kříž, Martin ; Cabala, Martin (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis contains two parts, the theoretical part and the practical part. In the theoretical part of thesis is deal with brief history of prostitution, it’s developement as in europian measure so as in the territory of present land of Czech Republic, also deal with current situation of legally-taxation treatment. The practical part of thesis is focus on comparation of mention threatment with another europian countries and at the same time suggest how the new threatment can look like or how the old one might be innovated.
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Proposal of taxation incomes legislation nonnursed enterprise in CR
Rosenberg, Jan ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with taxation of prostitution incomes in the Czech Republic. It deals especially with the matter of incorporate activity of prostitution into corresponding legal regulations, in order to tax prostituon incomes in our economic conditions. The main outcome of this thesis will be proposal of the law according to which the prostitution should be taxed with the natural person income tax.
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Instruction Set Completness Detection for Retargetable C Compiler Generation
Nagy, Michal ; Dolíhal, Luděk (referee) ; Hruška, Tomáš (advisor)
This thesis concerns the issue of completness detection of instruction set description for the LLVM compiler, or the ability of a compiler to generate target program for every valid source program in the appropriate high-level programming language. On the basis of regular tree grammar theory and several scietific theses that also concern this issue, formal tool for inclusion checking of two grammars. Furthermore a method for automatic extraction of the two grammars from the instruction set description has been devised, as a result of which the tool can be used for checking completeness of instruction selection. In combination with checking completeness of the legalization process of the LLVM compiler, which preceeds the instruction selection, it should be feaseable to check completeness of most compiler parts dependent on the target architecture.
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Comparison of the effects of marijuana legalization on mental health in selected countries
Stránecký, Jakub ; Nekola, Martin (advisor) ; Potůček, Martin (referee)
The topic of legalizing marijuana for recreational use is becoming increasingly relevant over time, not only worldwide but also in the Czech Republic. This trend began with the legalization of recreational marijuana in the United States, specifically in the states of Colorado and Washington in 2012. Subsequently in 2013 Uruguay became the first country to legalize marijuana throughout its entire territory. Since then, other U.S. states and countries such as Canada and Malta have joined the legalization movement. The most interesting development from the perspective of the Czech Republic is in Germany, where the legalization of cultivation and possession of marijuana for recreational use is planned from the year 2024. This, coupled with the growing support from experts and politicians advocating for marijuana legalization in the Czech Republic, could lead to the adoption of similar legislation. The legalization of marijuana raises a series of questions that need to be addressed before such a step is taken. Among the most common concerns associated with marijuana legalization are its impact on mental health and the potential increase in marijuana use among adolescents due to easier access to the drug. To answer these questions, it is essential to compare existing models of marijuana legalization...
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Organized crime and security : drug cartels : the global capacity of a rising security threat
Ibáñez de Foerster, Marcela ; Balabán, Miloš (advisor) ; Střítecký, Vít (referee)
Over the last four decades organized crime groups, particularly, drug trafficking organizations or drug cartels, have managed to be under the spotlight of the security agendas of American countries such as Colombia and the United States. During the last two decades, however, the global securitization of the drug trafficking issue, has led them to become a major security threat not only for the Americas, but also for Europe and more recently for West African countries. These organizations pose a threat not only to the security of the state, but to the very essence of it, by corrupting and damaging everything they come in contact with at the political, social, economical and even cultural level. This graduate thesis presents an analysis on Latin American drug trafficking organizations or drugs cartels, as they are commonly known, focusing on the cases of Colombian and Mexican drug cartels. By comparing these two case studies, I suggest that today's Mexican drug trafficking organizations have gained their momentum and incommensurable strength by following the footsteps of the big three Colombian drug cartels that existed between the 1980s and 1990s. The first chapter will expose the definitions and concepts surrounding the research of organized crime. In the second and third chapters, both the...
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Articulation of public policy to euthanasia
Mertová, Simona ; Potůček, Martin (advisor) ; Barták, Miroslav (referee)
MERTOVÁ, Simona. Artikulace veřejné politiky k eutanazii. Praha, 2016. 156 s. Diplomová práce (Mgr.) Univerzita Karlova, Fakulta sociálních věd, Institut sociologických studií. Katedra veřejné a sociální politiky. Vedoucí diplomové práce Prof. PhDr. Martin Potůček, CSc. MSc. Abstract The title of the diploma work stays "Articulation of public policy to euthanasia". In my diploma work I focused on the problems of euthanasia and its potential legalization in the Czech Republic from the point of view of public policy. Aim of the diploma work was to uncover key events and key actors commenting on the problems of euthanasia and its potential legalization. In my work I make use of the theories of The Advocacy Coalition Framework and The Agenda-Setting Theory and seek to identify basic value stands and major arguments of individual actors. Based on detailed analysis of key actors and key events I intend to proceed to an evaluation of the situation existing in the field of the legalization of euthanasia in the Czech Republic and to make an attempt to anticipate the future developmentand issues concerning potential passing of the law on euthanasia.
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Illegal drugs in the Czech Republic: regulation or prohibition?
Chalupník, Alexej ; Čihák, Jakub (advisor) ; Dupáková, Lenka (referee)
1 Illegal drugs in the Czech Republic: regulation or prohibition? Abstract As part of the noble effort to eliminate drugs as a global phenomenon that has accompanied mankind almost since time immemorial, prohibition is clearly the most dominant policy applied worldwide. However, given that rigidly restrictive legislation does not lead to the desired results, which are, in particular, the reduction of drug trafficking and the reduction of global consumption, this simple reasoning would lead one to conclude that it is a failed approach. However, success can be perceived in very relative terms and must always be compared with an alternative, and it is only when they are compared that a true evaluative statement of success can be made. Prohibition fails, but is there a better alternative? Drug prohibition and its enforcement imposes significant costs on society as a whole, while it itself completely eliminates some potential sources of public revenue that could offset these and other costs. The aim of this thesis was to provide guidance as to whether, in the context of the Czech Republic, it might be more appropriate to legalise some selected illicit drugs in the context of the high costs of prohibition, specifically focusing on cannabis, ecstasy, LSD, methamphetamine, cocaine and heroin. Using publicly...
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The issue of euthanasia legalization in the Netherlands from the view of religion and ethical aspect
LAPAJOVÁ, Kateřina
The thesis is related to the issue of legalisation of euthanasia in the Netherlands from the perspective of Christian ethics. It introduces the historical context of understanding euthanasia and its various forms. The legislative definition of euthanasia in the Netherlands is presented, taking into account the wider historical context of the Netherlands and its actual practice. Also the legalisation of euthanasia is evaluated from a Christian perspective. This section is supplemented by a presentation of alternatives to this unacceptable practice from Christian point of view.
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The problematics of the evolution of euthanasia and assisted suicide in the United States of America in relation to the development of global human rights
Kovalenko, Marija ; Raška, Francis (advisor) ; Sehnálková, Jana (referee)
My thesis addresses the question of how the issue of euthanasia and physician-assisted dying in the United States of America has been evolving in relation to the development of human rights. Taking a long-term view, arguments of the current debate on the issue of evaluation of both practices, euthanasia and physician-assisted dying has revealed the persistent controversial stance on moral justifications of ethics dissonance and the economic response. The point is to illustrate the scope of the dissociation by analyzing arguments and counter- arguments in relation to the question of the bilateral interweaving and interaction with respect for fundamental human rights and a synopsis of the ethics of dying that take into account the abuse of euthanasia and physician-assisted suicide. The interpretation of the development of the attitude of American society and the American medical diaspora has been reflected. In euthanasia and physician-assisted dying debates, analytical synopsis of the development of tolerance in American society in the context of rational choice in view of the economic, ethical, and religious assumptions and the possibility of an alternative option have been critically scrutinized. Given the ambiguous nature of ethical permissibility and legalization of euthanasia and assisted...
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Assisted suicide in the context of Czech criminal law
Kotyzová, Vendula ; Sovová, Olga (advisor) ; Císařová, Dagmar (referee)
Assisted suicide in the context of Czech criminal law Abstract The topic of this diploma thesis is the issue of assisted suicide in the context of criminal law in the Czech Republic. Assisted suicide and euthanasia are not currently legal in the Czech Republic. For this reason, the work transcends the ethical level and many other levels, such as the historical, cultural and religious context. The work is divided into several chapters, which describe in detail the individual topics that relate to assisted murder and are related to it. The first chapter defines the terms assisted suicide as such, its legal aspects and historical development in the Czech Republic and in the world of free will, voluntary, unaccompanied, direct and indirect euthanasia, assisted dying, the doctrine of double effect and eubiosia. It also describes the historical development of suicide, from antiquity to modern history and development in the Czech Republic. Subsequently, the topic of assisted suicide is placed within the framework of valid Czech law. Due to the fact that assisted suicide is not currently legal in the Czech Republic, there are the mentioned legal regulations that are currently in force and which are related to the topic of assisted suicide. These include informed consent, negative reverse, medical law, and by-laws...
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