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Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
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Harmonisation of work and family life - the perspective of Czech and European law
Fantová, Karolína ; Koldinská, Kristina (advisor) ; Munková, Gabriela (referee)
Harmonisation of work and family life - the perspective of Czech and European law Harmonising work and family life is a very topical issue today. Employees no longer want to choose between work and care; they want the possibility to do both. The legal framework responds to this need - it creates conditions that support this harmonisation. This has a positive impact on productivity and employee satisfaction. Moreover, balancing work and family life positively influences societal factors, such as demographic stability and sustainable economic growth, making it a politically intriguing topic as well. The thesis offers a comprehensive view of the work and family life harmonisation in the context of the current legislation in the Czech Republic and within the European Union, focusing especially on caregivers. The main goal of the thesis is to provide readers with a comprehensive overview of current legislation concerning the harmonisation of work and family life, particularly focusing on flexible forms of employment, obstacles at work from the employee's side, and financial security in situations where the employee cannot work due to caring for another person. The thesis further examines European law standards and their impact on domestic legislation, noting also the non-legislative initiatives of the...
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Termination of travel contract due to force majeure
Juřinová, Sára ; Frinta, Ondřej (referee)
The subject of the thesis is the termination of travel contract due to unavoidable and extraordinary circumstances. The term of unavoidable and extraordinary circumstance is not legally defined in the Czech Civil Code. Therefore, the thesis analyses this concept in the light of the case law of several European countries and compares the term substantively with the liberation ground under art. 2913 par. 2 of the Civil Code. In the following sections, the thesis discusses the meaning of unavoidable and extraordinary circumstances for the right of the contracting parties to withdraw from the travel contract free of charge, defining the various conditions under which the right can be exercised. The thesis also covers the meaning of unavoidable and extraordinary circumstances for the subsequent impossibility of performance.
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Internationalization tendencies in obligation law with a focus on contract law
Svoboda, Martin ; Lederer, Vít (advisor) ; Frinta, Ondřej (referee)
Internationalization tendencies in obligation law with a focus on contract law Abstract This thesis deals with the harmonisation and unification of the law of obligations, mainly contract law at international, European as well as at national level. Emphasis is placed on the historical context, the current regulation at all three levels and the identification of individual problems. The first part of this thesis is devoted to a general introduction of the topic. It is divided into four parts, first explaining the concept of internationalisation in general and then introducing the different kinds. The first chapter introduces the concept of private international law, including European private international law. The second chapter is devoted to legal unification and harmonization at the international level. The third chapter deals with the Europeanization of the law of obligations, and the fourth and final chapter outlines the issue of comparative jurisprudence. The second part is devoted to the need and feasibility of legal unification, again both at the international and European levels. This part discusses the various individual problems, such as the ways of implementation, and the problems posed by efforts to harmonise legal systems and unify the regulation of contract law. The individual problems are...
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Harmonisation of Language Resources for Word-Formation of Multiple Languages
Kyjánek, Lukáš ; Ševčíková, Magda (advisor) ; Zeman, Daniel (referee)
In the field of Natural Language Processing, word-formation is under-resourced comparing to inflectional morphology. Moreover, the existing resources capturing word-formation differ in many aspects. This thesis aims to review existing language resources for word-formation across languages and to unify them to a common data structure and file format. Basic notions of word-formation are followed by a review of existing language resources and their comparison in both quantitative and qualitative aspects. In the core part of the thesis, the harmonisation process is presented. Design decisions on the unification procedure are presented, and the selection of the resources to unify is described. The resources are unified to the rooted tree data structure and stored in a lexeme-based file format, which is already used in DeriNet 2.0. The procedure applies supervised machine learning model and the Maximum Spanning Tree algorithm. While the model scores word-formation relations, the MST algorithm uses the scores for identifying the rooted tree structure in each word-formation family. The resulting collection of harmonised resources covering 20 European languages was published under the title 'Universal Derivations' (UDer).
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Originality under the law of EU and under the UK copyright
Bokůvka, Matyáš ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
The main purpose of this diploma thesis is to analyse and compare originality in EU and UK copyright law. Proper understanding of originality is crucial mainly because it exists as the most essential requirement for grand copyright protection worldwide. However, the interpretation of originality is problematic and fragmented. The thesis is divided into two main parts. The first part introduces Anglo-American copyright and continental droit d'auteur and puts it into the context of international copyright law with an emphasis on the concept of copyright harmonization in the European Union. In the last sub-chapter of the first part, the paper introduces copyright work as the subject-matter of copyright protection. In the second part, the thesis focuses on originality and its concept in EU and UK copyright law. In this part the author analysis relevant legislation, flagship ECJ case law and important judgments of the British courts concerning the interpretation of originality. Furthermore, the author also adds considerations de lege ferenda. Least but not last, the work addresses future challenges regarding originality mainly in the context of the development of modern technologies and explains the need to strike a compromise in originality test within the European Union regardless of whether the UK...
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Procedural aspects of mediation in EC law
Rivera, Eva ; Tomášek, Michal (advisor) ; Pauknerová, Monika (referee) ; Zavadilová, Marta (referee)
Procedural aspects of mediation in EC law Eva Rivera, 2011 1 Abstract The objective of this dissertation is the determination of the significance of procedural aspects of mediation and the answer to the question to what extent it has been considered within European Union law. The research is based on the assumption that the acknowledgment of a procedural relevance of mediation is crucial for its overall effectiveness. Mediation is besides its feature as a communication technique becoming ever more important as a dispute resolution procedure for civil and commercial conflicts in Europe. In this context the role of mediation within and in relation to other procedures for the resolution of disputes has to be considered. While on one hand the terminology and the differences between mediation and other forms of Alternative Dispute Resolution (ADR) as well as certain judicial attempts of settling disputes may not always be easily determined, on the other hand, it can be stated that the ADR form of mediation is beyond its early stages and clearly shows its own procedural relevance. The comparison of European national jurisdictions in the field of mediation leads to a core definition of mediation as a voluntary process where a third person without the authority to pass a binding decision over the dispute between...
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Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
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Harmonisation of Indirect Taxation in EU Law
KOHOUTOVÁ, Michaela
The work Harmonisation of Indirect Taxation in EU Law is divided into two parts. The first part of this paper is focused on the history of the European Union and the basic tax provisions from the beginning of the European Community to the present days of the European Union. The practical part primarily contains information about harmonisation of inderect taxation, value added tax and excise taxes. Closer attention is paid to the value added tax (VAT), because it is an important source of income for the member sta-tes, but also for the EU as a whole. This paper analyses the value added tax of the Czech Republic, Poland and Slovakiac in detail and their differences. Finally, value ad-ded tax of these states are compared. Attention is paid to the applications of the value added tax when trading with other countries too.
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