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EU legal instruments for the protection of whistleblowers
Kalová, Adéla ; Scheu, Harald Christian (advisor) ; Exner, Jan (referee)
EU legal instruments for the protection of whistleblowers Abstract This thesis deals with the issue of protection of whistleblowers within the European Union, with a particular emphasis on the view of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law. In the context of the issue, the thesis also analyses the approach of the European Court of Human Rights, which has commented on the protection of whistleblowers many times in the past through its case law. The Court has looked at the issue from the perspective of the European Convention for the Protection of Human Rights, its decisions are nevertheless a relevant source of information for finding answers to the questions of effective provision of legal protection to whistleblowers. The thesis further analyses the transposition of the Directive into the Czech legal system in the form of Act No. 171/2023 Coll., on the protection of whistleblowers. In order to draw conclusions about the compatibility of the transposed Czech legislation with the EU legislation, a comparative analysis with the Austrian, German and Slovak legal systems was carried out as well. The analysis reveals partial differences in the approach to transposition and implementation between these...
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Directive on Accounting Management
Pavelková, Dagmar ; Hamříková, Lenka (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis focuses on the problematic directive for accounting management at the company ABC, s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company ABC s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Database Assistance of Risk Assessments
Sýkora, Ondřej ; Blecha, Petr (referee) ; Bradáč, František (advisor)
This diploma thesis is concerned with creation of a computer program for management of technical documentation and its retrieval over a network. The program allows keyword search in documents in a database, either in all of them or in those selected according to given criteria. Any document found is then available for viewing. Moreover, users can create custom shortcuts to arbitrary places in documents for quick access. The program has been written in the PHP scripting language and employs an HTTP server, thus it can be used not only on a local area network but also remotely from other places with internet connectivity.
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Machine tools safety
Holczer, Aleš ; Blecha, Radim (referee) ; Blecha, Petr (advisor)
This thesis contains an overview of safety requirements and standarts by European Parliament and Council in field of machine tools. The other chapter is about harmonized standards of machine tools. Safety requirements are shown on chosen machine tool - radial drill.
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Machine tools safety
Böhm, Jakub ; Blecha, Radim (referee) ; Blecha, Petr (advisor)
This thesis contains an overview of safety requirements and standards by the European Par-liament and Council in the field of machine tools. The second chapter concerns harmonisati-on standards in the area of safety, its explanation and integration into the legal system. Safe-ty requirements are shown on EDM system.
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Value Added Tax Refund
Mandovcová, Kateřina ; Sedláček, Milan (referee) ; Svirák, Pavel (advisor)
This thesis concerns the reimbursement of v.a.t. taxes from abroad. It also explains the basic terms in these fields and how the inner structure is divided to, which should help by getting a theoretical overview of the whole issue of v.a.t. taxes. In details, it explores and compares the new v.a.t. reimbursement system introduced in the Czech Republic with the Dutch system. Here I'm trying to find practical consequences of each change made to the system in the field of refunding v.a.t. from abroad, since it's been introduced in 01.01.2010.
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VAT Refund from EU Countries
Doskočilová, Veronika ; Beneš, Václav (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the issue of processing the application for VAT refund for fuel in the selected company. Another pillar of the work is to address the decision-making process of purchasing fuel in selected EU countries, taking into account VAT Refund Institute. All outputs of the thesis are applied to real problems in the selected firm and serves for its use.
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