Basis dieser Arbeit ist die Entwicklung der Informationstechnologie. Deren Betrachtung erfolgt in fünf Schritten. Den ersten Schritt bildet dabei die deskriptive Darstellung der technischen und wirtschaftlichen Grundlagen. Die technischen Grundlagen beschreiben die Entwicklung des Internets und die Funktionsweise von Netzwerken im Allgemeinen, während sich die wirtschaftlichen Grundlagen mit E-Business, E-Government, E-Payment und Second Life als Anwendungsbeispiel auseinandersetzen. Die normative Betrachtung des Steuersystems bildet den zweiten Schritt. Die ertragsteuerlichen Aspekte werden auf nationaler Ebene anhand der Einkunftsarten des Einkommensteuergesetzes 1988 und auf zwischenstaatlicher Ebene anhand der Einkünftequalifikation des OECD-Musterkommentars behandelt. Weiters erfolgt eine Auseinandersetzung mit verfahrensrechlichen Aspekten sowie den Gebühren und der Werbeabgabe. Die Institutionen Finanzverwaltung und Berufsstand der Wirtschaftstreuhänder werden in den Schritten drei und vier synonym behandelt. Einerseits wird dabei das Veranlagungs-, Rechtsmittel- und Betriebsprüfungsverfahren aus der Sicht beider Institutionen analysiert. Andererseits erfolgt anhand der Auswertung qualitativer Interviews eine Auseinandersetzung mit der Interaktion zwischen Mensch und Maschine, den legistischen Aspekten der IT sowie qualitativer Entwicklungen. Im Bereich der Finanzverwaltung wird auch der Einfluss der großen Finanzreform 2004 näher betrachtet. Abschließend wird im fünften Schritt versucht, die mögliche zukünftige Entwicklung (Visionen) aus technischer und wirtschaftlicher (E-Segment) Sicht sowie hinsichtlich der Finanzverwaltung zu prognostizieren.

Delay in commercial commitments and its consequences The purpose of the thesis is to describe all the aspects of delay in commercial commitments in the law system of the Czech Republic with focus on the consequences a delay may cause. Even though the history of the respective legislation is long and uninterrupted (it basically dates back to the Austrian General Civil Code from 1811), certain cases of indistinct interpretation in every-day use of the rules may still arise and that is the reason for elaborating the research. Legislation, expert interpretation of the legislation, papers from professional journals and a number of judicatures, mostly decisions of the Supreme Court of the Czech Republic, are used to thoroughly analyse the topic. The Czech Commercial Code recognises two general kinds of delay - debtor's delay, which occurs if the debtor does not fulfil their (usually contractual) duties in time and/or properly and creditor's delay, that is initiated by the creditor if they do not accept proper fulfilment from the debtor and that supersedes the debtor's delay, if it may be in place. In case of the debtor's delay the law automatically guarantees the creditor several rights. They have the right to insist on the proper fulfilment to be delivered or they are entitled to cancel the contract, if...

! ! Abstract This thesis explores and analyses influence of smartphones, tablets and e-readers launch on today's media development both from publisher's and media consumer's view. Main goal of this work is to map turbulent media evolution thanks possibilities, brought by revolutionary devices especially iPhone and iPad and their impact on publishing houses and traditional media. The thesis envisages the future of printed media and its co-existing together with the digital versions of traditional titles, possibilities and consumer willingness to pay for the digital content and specifics of the copyright in the digital media world. Least but not last thesis tries to discover individual target groups of each media including their typical behavior and arguing over the diversion from the traditional media towards the digital media.

1 ABSTRACT European international law - selected issues The subject of this thesis is an analysis of a new procedural measure of European law - European order for payment (hereinafter as "EOP") and exploration of its application in practice from the perspective of the Czech plaintiff and Czech court. I have chosen this topic because of my own experience concerning cross-border debt recovery through the EOP. In this context, I decided to find out how this legal measure works in practice with regard to its purpose of providing a simplified, accelerated and cost effective procedure for the recovery of uncontested pecuniary civil and commercial claims in cross-border cases. In the final part of the thesis, I made the conclusion that the Council Regulation 1896/2006 of 12 December 2006, in creating a European order for payment procedure, (hereinafter as "REOP") meets its objectives and its implementation is a valuable asset to the creditors against non paying debtors. The thesis is divided into 3 parts. The first part is as an introduction to European private international law containing five chapters. The first and second chapters explain the concepts of private international law and European private international law. The third chapter deals with their mutual relationship. The fourth chapter describes the...

The thesis aims to specify means of consumer protection in financial services in the Czech legal system, to clarify their structure, assess efficiency and evaluate the extent to which consumer protection is provided. Main topic of interest is restricted within the purview of the financial ombudsman of the Czech Republic. The first chapter focuses on definition of instrument of consumer protection in financial services and their classification from a theoretical point of view. The next three chapters are devoted to a detailed depiction of consumer protection means in three segments of the financial market: payment system, consumer credit and collective investment. Legal provisions concerned with the Czech financial ombudsman are the matter of subject of the last chapter, which is accompanied with a brief analysis of functioning efficiency of this institution. Applied methods are interpretation of Czech legal framework, description of consumer protection instruments and basic statistical methods used for data comparison, which are the basis for general deductive implications. The paper pinpoints deficiencies of the legal provisions and its conclusions consist of suggestions in specific fields. The main output of the thesis includes an emphasis of the need of progress in financial readiness of...

1 Název a shrnutí práce v anglickém jazyce Summary of the Thesis "A comparison of current account and deposit account contracts" The aim of my thesis is to provide a comparison of current account and deposit account contracts. The above specified aim should be reached by closer investigation of both contracts and analysis of their purpose, characteristic and applicable legislation. Since these contracts play an important role within today's society and became very common, this topic should be interesting and current. The thesis is composed of five chapters, each of them dealing with different aspects of these contracts and corresponding legislation. Chapter One is an introductory part and examines the development of Czech legal regulation of both contracts. This chapter is divided into three parts. Part One describes the development of legal regulation in the Commercial Code. Part Two characterizes the Act on Payment System and also includes the specification of basic terminology used in the thesis, as well as brief overview of the Directive of European Parliament and Council on Payment services on common market. Part Three deals with effective legislation applicable on the current account contract and deposit account contract. Chapter Two examines closely current account contract. This chapter consists of...

! ! Abstract This thesis explores and analyses influence of smartphones, tablets and e-readers launch on today's media development both from publisher's and media consumer's view. Main goal of this work is to map turbulent media evolution thanks possibilities, brought by revolutionary devices especially iPhone and iPad and their impact on publishing houses and traditional media. The thesis envisages the future of printed media and its co-existing together with the digital versions of traditional titles, possibilities and consumer willingness to pay for the digital content and specifics of the copyright in the digital media world. Least but not last thesis tries to discover individual target groups of each media including their typical behavior and arguing over the diversion from the traditional media towards the digital media.

This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of authorized individuals to implement a payroll tax dilemma strategy and whether or regimen can reduce payment noncompliance in time of economic distress. To answer the research question, an online experiment was employed. The experimental design was an impact study. The population of interest in this study was all authorized individuals from small and self-employed firms. The sample size totaled 205, and it was based on the a-priori sample size calculation. Analysis of variance (ANOVA) was chosen as the data analysis technique, but other nonparametric test and logistic regression models were used to further analyze the data. This study showed that for subjects who did not subscribed to safe harbor provision but experienced an increased probability of apprehension increased their payment compliance. Also, the availability of a safe harbor provision lead to a large numbers to a safe harbor provision subscription in order to avoid enforcement. This study was able to show that individuals were willing to improve their payment compliance rate when enforcement was increased. The General Deterrence Theory explains that increased deterrence will lead to higher compliance. The study showed a 10 percent improvement in payment compliance when safe harbor was implemented. The results from this study also suggest that provisions such as a safe harbor can be a method of reducing filing costs and audit costs and ultimately taxpayer burden. On the other hand, the results of this study were inconclusive in determining if such provisions can improve payment compliance. Nevertheless, the outcome of this study can improve timing and accuracy of employment taxes payments and it may improve the accuracy of employment tax payment.

Master of Science / Department of Agricultural Economics / Timothy J. Dalton / Given the changing climate paradigm, food and poverty are likely to become more severe in Africa. Farmers can adapt to climate change, especially through conservation agriculture. This study relies on a minimum data approach developed by Antle and Valvidia (2006) to estimate the spatial distribution of opportunity cost for farmers in switching to conservation practices in Wa, Ghana. It assesses the economic feasibility of several scenarios that rely on production techniques currently studied by the CRSP SANREM project. We also explore the possibility that these practices can provide income from carbon sequestration payments implemented by the Kyoto protocol’s Clean Development Mechanisms. The methodology uses data from both a recent survey and information from secondary sources to assess simulated management practices. Results indicate that all the simulated management practices would theoretically benefit farmers. In fact, adoption rates for the four scenarios range from 52% to 65%, even without any carbon payment. Adding a proportional payment to the amount of carbon sequestered with these practices does not seem enough to influence farmers switch to switch to alternative scenarios. The analysis shows that these results hold even when additional fixed costs to adopt these practices are included. This case study demonstrates the usefulness of the minimum data approach in estimating the economic potential of conservation practices in Ghana. These production techniques may represent environmentally-friendly alternatives that are more profitable for farmers than current practices. The next step in assessing implementation of such practices would require studying farmers’ willingness to adopt these production systems, given their ex-ante economic returns.

Contractual penalty is an effective and in practice often used type of security. However, we cannot consider the Czech legal regulation of the contractual penalty as ideal and there have been many difficulties connected with the application of this instrument. The thesis aims at clarification of the functions of contractual penalty, conditions for its valid and effective creation and consequences of the excessive sum of contractual penalty. Furthermore, the thesis focuses on the relation between contractual penalty and other legal instruments and finally also on comparison with other types of security. Main legal sources of the final thesis are court decisions, especially judgments of the Supreme Court of the Czech Republic. In the thesis there are used methods of historical and comparative interpretation.