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Tax Risks of Investment Incentives
Hájek, Jan ; Kába, Daniel (referee) ; Polák, Michal (advisor)
Bachelor thesis concerns of risks connected with the acceptation of the investment incentives. It describes each of all complications that could arise during exploitation of the investment incentives mainly in the form of tax reduction and recommends how to solve these situations.
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Application of the so-called Magnitsky Act in the European Union and in the United States of America
Hajdová, Kristýna ; Pulgret, Miroslav (advisor) ; Romancov, Michael (referee)
This bachelor's thesis explores the application of the so-called Magnitsky Law in the United States of America and the European Union. The so-called Magnitsky generic collective name for the sanctions regimes created in response to the death of Sergei Magnitsky, a Russian lawyer who exposed tax fraud by Russian officials. Magnitsky himself was falsely accused of tax fraud and wrongfully imprisoned for almost a year. In prison, he was systematically tortured in an attempt to get him to change his testimony, he was denied medical care, and died after 358 days in prison due to his health problems. His death sparked a strong global reaction, and over the next decade, states around the world gradually adopted sanctions regimes punishing human rights abuses inspired by Sergei Magnitsky. This thesis examines Sergei Magnitsky Rule of Law Accountability Act of 2012, The Global Magnitsky Act of 2016 and EU Global Human Rights Sanctions Regime. Before embarking on a more detailed examination of the functioning and legislation of these sanctions regimes using a comparative analysis, in several chapters I present a brief context of the historical development of sanctions, which were gradually transformed from large-scale embargoes to targeted sanctions, and also provide an overview of the events that led up to...
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Obligations of patients and possible sanctions for their violation
Moldanová, Miriam ; Dvořáková, Vladimíra (advisor) ; Jirkovský, Daniel (referee)
The bachelor's thesis is focused on the area of patient obligations and possible sanctions for their violation. The theoretical part defines the specific rights of patients, which directly result from defined obligations, in case of non-fulfilment of which the medical facility can apply specified sanctions on behalf of authorized persons. The theoretical definition of the issue is followed by a research investigation. The empirical part is devoted to quantitative research, which was carried out on the basis of an own research investigation. The research examines the knowledge of Motol FN nurses in the area of patient obligations and the application of possible sanctions for their violation. The results of the survey are then compared with the results of another survey. The method of the research investigation is a self-constructed questionnaire. For subsequent data processing, 102 questionnaires are selected from the total number of 125 questionnaires received, which contain completely answered questions and a matching control question. The results of correct answers vary significantly from question to question. 96 % of the nurses answered correctly to the question whether it is possible to collect an unpaid amount from the patient for a medical procedure provided that is not covered by public...
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Zemědělství a jeho vývoj v Ruské federaci
Mikhailova, Diana
The bachelor thesis is devoted to the characteristics and features of agriculture in the Russian Federation. The theoretical part describes the Russian Federation in general, its basic characteristics for a better idea of the country from the social, economic and agricultural point of view. The next part of the literature review is an introduction to the history of agriculture and its overall role. An important part of the formation of the structure of agriculture is the influence of sanctions both from Russia and from the neighboring countries or from the European Union. A significant part of the bachelor thesis deals with the issue of the formation of sanctions and its role in agriculture. The subsequent part of the thesis, created independently, will present the very structure of agriculture in the Russian Federation and will focus on the basic agricultural indicators as crop and livestock production and consumption of basic raw materials in Russia. Agriculture as a system cannot function without relations with foreign countries, therefore in the subsequent part the agrarian foreign trade of Russia is mentioned with the realization of import and export of raw materials.
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In Collaboration with Despot: Analysing the Impact of Sanctions on Russia and the Eurasian Economic Union
Chaloupka, David ; Semerák, Vilém (advisor) ; Teichman, Jiří (referee)
This bachelor's thesis is focused on investigating the Eurasian Economic Union, which was formed in 2015 to deepen economic integration in the post-Soviet region. The research aims to analyse the impact of sanctions on Russia and its partners within the Eurasian Economic Union to identify if Russia is circum- venting sanctions through these states before the war in Ukraine in 2022. For the analysis, I use gravity equations and trade fow data aggregated on product level. Based on the fndings, I reveal that the sanctions imposed on Russia have negatively impacted trade with partner states, with average reductions of over 27%. Additionally, on one hand, the Eurasian Economic Union experienced a trade creation and trade diversion efect, but on the other hand, the imposition of sanctions after 2014 resulted in negative impacts on trade between member states and with third states.
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Přestupkové řízení
Skřičková, Martina
This bachelor thesis deals with the misdemeanour proceedings. The theoretical part describes the basic concepts and principles related to the misdemeanour proceedings. It also describes the course of the proceedings and subsequently, gained knowledge of proceedings is applied to the present case. The thesis also refers to the amendments of § Law.
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Sanctioning of legal persons
Bartoš, Jan ; Bohuslav, Lukáš (advisor) ; Vokoun, Rudolf (referee)
1 Sanctioning of legal persons Abstract Sanctioning of legal person is a topic that is more than relevant. Although the phenomena of criminal liability of legal person is not unknown to the continental Europe, rapid development can be seen in the second half of 20th century and in the beginning of the 21st century where most of European countries enacted laws regarding criminal liability of legal persons. The Czech Republic enacted the Act No. 418/2011 Coll. on the criminal liability of legal persons (hereinafter "ZTOPO"). This diploma thesis is divided into six parts. The first part is about criminal liability of legal persons in general. It provides a quick historical evaluation and analysis of the term criminal liability of legal persons itself, then it is focused on the ZTOPO. The second part is focused on compliance program with regard to its function, preferable content and relevant case law. The third and fourth part is the core of this diploma thesis. The third part solely focuses on sanctioning of legal entities under the ZTOPO. It separately describes every sanction that could be imposed under the law and focuses on the deficits of the legislation. The fourth part describes the criminal liability of legal persons in France, Germany and Austria and thus provides international comparison with the...
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