Deutsches Resümmé Die vorliegende Diplomarbeit befaßt sich mit der Schweigepflicht von Angestellten des Gesundheitswesens der Tschechischen Republik. Der Schwerpunkt liegt dabei bei der Erfassung der Verantwortlichkeit im Strafrecht der Tschechischen Republik. Diese Diplomarbeit gliedert sich in 7 Kapitel. Die Einleitung befaßt sich mit der Erklärung der Grundbegriffe und gibt einen kurzen Überblick über historische und territoriale Zusammenhänge. Im darauffolgenden ersten Kapitel werden die Rechte der Patienten, sowie deren gesetzlicher Schutz behandelt. Das zweite Kapitel erörtert die rechtlichen Grundlagen in der Tschechischen Republik, wie auch die internationale Rechtslage. Das dritte Kapitel widmet sich den Subjekten der Schweigepflicht. Im vierten Kapitel versuche ich den Umfang der Schweigepflicht abzugrenzen. Das fünfte Kapitel behandelt Ausnahmen hinsichtlich der Schweigepflicht im tschechischen Gesundheitswesen. Der Schwerpunkt dieser Diplomarbeit wird im sechsten Kapitel erörtert: die Rechtsverantwortlichkeit von Angestellten des Gesundheitswesens bei einer Verletzung der Schweigepflicht. Hierbei lege ich die Betonung auf die im Strafrecht festgelegte Rechtsverantwortlichkeit. Das letzte Kapitel widme ich Überlegungen de lege ferenda, die sich auch auf andere Fragen dieser Problematik beziehen....

Selected aspects of attorney's duty of confidentiality Abstract One of the attorney's most important duties is the commitment to maintain the confidentiality of information he or she has learned while providing legal services. However, it is not a lawyer's privilege but a commitment to protect the rights and legitimate interests of his or her clients. The duty of confidentiality may be waived exclusively by the client or his legal successor of the client. Restrictions or breaches of this obligation should occur exceptionally, only in defined cases. In recent years, the effort of the legislators and other entities to disclose this duty of confidentiality can be noticed in the Czech Republic. The overall purpose of this thesis is to analyse the legal regulation of attorney's confidentiality in the Czech Republic. This thesis focuses mainly on the regulation contained in the Czech Law of Advocacy, in the relevant provisions of the Czech Criminal Procedure Code and in the professional regulations of the Czech Bar Association. The first two chapters of this thesis are rather of general nature. A significant part is devoted to explanation of the notion of confidentiality, its meaning and its material and personal scope. The third chapter discusses legal exceptions when breaching of attorney's confidentiality is...

The Duty of Confidentiality in Health Care (Section 99 of Czech Criminal Procedure Code and other provisions) The aim of the thesis is to introduce the issue of medical confidentiality in Czech Republic. Although most stress is put on the connection with criminal law, the work also explains what medical confidentiality is and outlines some disputable points in this field as well as it further on mentions international treaties, statutes and other sources where the duty of confidentiality is incorporated. The thesis then shows medical confidentiality in connection with the matter of medical records and afterwards focuses on the exceptions when duty of confidentiality can legally be broken and finally a chapter is given to describe the questions of lability for breaching the duty of cofidentiality in health care where criminal law consequences and disciplinary consequences are described. All the matters are discussed in the light of the Health Services Act (372/2011 Coll.) which came into force on April 1, 2012.

The aim of this work was to bring the issue of mandatory confidentiality of health workers and the exceptions to this concept in the context of criminal law. In the first part of the thesis is generally defined by the Institute of mandatory confidentiality in health care, sources of legal regulation of this institute and its development in the Czech legal order. The work also deals with medical records and privacy of sensitive data in connection with the obligation of confidentiality of medical professionals. The next section is defined by breaking the confidentiality required the consent of the patient and also cases where the patient's consent to obtain information about his state of health is not required. The work also deals with criminal liability for breach of confidentiality and lists the offenses that can be committed in violation of this obligation. In the conclusion the work presents a brief comparison of the regulation of the Slovak Republic and in the Federal Republic of Germany.

This diploma thesis deals with the topic of an employee's duty of confidentiality in a basic labour relationship. It seeks to find an answer to the question of whether there is some kind of a "general" employee's duty of confidentiality of certain facts, to which all the employees must oblige. The Czech Labour Code does not explicitly define this duty. If a general duty does not exist, it would have to be stipulated contractually. This diploma thesis is divided into four parts. The first part pays attention to the duty of confidentiality as such. It focuses on its content because it is essential to clarify what the "duty of confidentiality" means. Definitions of the duty of confidentiality created by different expert literature authors are covered in this part including the definition created by the author of this thesis. The second part represents the core of this diploma thesis since it deals with an employee's duty of confidentiality as it is stipulated by the Labour Code. The author addresses the so-called "special" duties of confidentiality which are explicitly stated in the Labour Code for certain groups of employees. Moreover, this part examines the general duty of confidentiality applicable to all employees who carry out work based on a concluded basic labour relationship. An employee's...

Revisionsbranschen är en starkt reglerad bransch och styrs i dagsläget av många lagar som har som avsikt att värna om intressenter samt ge riktlinjer om god redovisningssed. Trots att dessa lagar existerar, är det många företag i obestånd som manipulerar bokföringen, vilket gör revisorns arbete att granska bokföringen mycket viktigt. Att företag får anmärkning på bokföringen är inte ovanligt och det kan finnas många orsaker till att företag som gått i konkurs får revisionsanmärkningar. Syftet med denna studie är att undersöka revisionsanmärkningar i ett företags sista årsredovisning innan konkurs. Vidare är syftet att undersöka om det finns något samband mellan företagens storlek och antal revisionsanmärkningar. I studien har den kvantitativa metoden använts där ett urval på 350 företag som gick i konkurs under 2015 och som haft revisor valts ut. Revisionsberättelser från dessa 350 har därefter samlats in från databasen Retriver för att sedan analyseras. Den genomförda studien visar att 61 % av alla företag har fått åtminstone en anmärkning i revisionsberättelsen. Enligt studiens empiriska material är den vanligaste anmärkningen att bolaget inte i rätt tid och med rätt belopp har redovisat samt betalt mervärdesskatt, avdragen skatt eller sociala avgifter. Därefter är det vanligt att årsredovisningen inte har upprättats i sådan tid att det varit möjligt att hålla årsstämma inom sex månader efter räkenskapsårets utgång och att en kontrollbalansräkning inte har upprättats. Det som vidare framkommit i studien är att i 22 % av företagen har revisorn anmärkt på företagets fortlevnad. Genom en analys av det empiriska materialet har det även framkommit att det finns ett samband mellan företagets storlek och antal anmärkningar då större företag får färre anmärkningar än vad mindre företag får. / The audit industry is highly regulated and controlled of many laws that seeks to protect stakeholders and to provide guidelines for companies so they can use generally accepted accounting principles. Although these laws exist, many companies in insolvency manipulates records, making the work of the auditor to review the accounts very important. That companies get notes on their accounting is not uncommon and it might be different causes to this. The purpose of this study is to investigate auditors notes in a company's last annual report before the bankruptcy. Furthermore, the purpose is to investigate whether there is any correlation between company size and number of notes. In this study, the quantitative method is used where a sample of 350 companies that went bankrupt in 2015 and who had an auditor has been selected. Audit reports from these 350 companies have been collected from the database Retriever and then analyzed. The survey shows that 61 % of all companies have gotten at least one note in the audit report. According to the study's empirical material, the most common complaint is that the company hasn’t, in the right time and with the right amount reported and paid tax, deducted tax or social security contributions. Next, it is common that the annual accounts have been prepared in such time that it has been impossible to hold the annual general meeting within six months after the financial years ending. The third commmon note in the audit report is that a company hasn’t done a balance sheet for liquidation. What further emerged from the study is that in 22 % of the companies the auditor have criticized the company's going concern. Through an analysis of the empirical material, it has also emerged that there is a correlation between company size and number of notes as larger companies get fewer notes from accountants than smaller companies gets.

Salariat et liberté d'expression : la contradiction apparaît irréductible. La subordination inhérente à la relation de travail semble en effet exclure l’exercice de cette liberté. Le salarié, parce qu’il demeure citoyen, doit toutefois en jouir de façon effective. Le représentant élu et désigné, parce que le mécanisme de la représentation collective l’exige, doit également le pouvoir. Accorder au salarié une telle liberté peut s’avérer dangereux pour l’autorité de l’employeur ou la survie de l’entreprise. Des notions floues, complexes à circonscrire, telles que l’obligation de confidentialité ou l’abus, peuvent autoriser l’employeur à restreindre l’exercice par le salarié de la liberté d'expression et à le sanctionner. Face au mutisme du législateur et à l’indécision du juge, l’insécurité règne. S’impose alors de dégager une définition plus précise et une articulation plus cohérente des règles légitimant tant l’exercice par le salarié de cette liberté que sa limitation par l’employeur. Bien que périlleuse, cette quête d’équilibre mérite d’être entreprise afin que le caractère nécessaire de cette liberté au monde du travail se révèle. Salariat et liberté d'expression : la contradiction n’apparaîtra qu’apparente. / The employee status and freedom of expression : the contradiction appears to be irreducible. The subordination, which is inherent to the employment relationship, seems indeed to exclude the exercice of such freedom. The employee, because he remains a citizen, must however enjoy it in an effective way. The elected and designated representative, because the collective representation mecanism commands it, must enjoy it as well. Granting the employee with such freedom may prove dangerous for the authority of the employer and the survival of the company. Vague notions, that are hard to define, such as the duty of confidentiality or the abuse of right, authorize the employer to restrict the exercice of this freedom by his employee and to sanction him. Given the legislative mutism and the judge's indecision, insecurity is prevailing. It therefore becomes essential to draw a more precise definition and a more coherent articulation of the rules legitimating the exercise of this freedom by the employee, as well as its limitation by the employer. Althought it is jeopardous, this search for balance deserves to be attempted, so that it is revealed that such freedom is essential to the world of work. The employee status and freedom of expression : the contradiction will eventually reveal to be only apparent.

The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.

Depuis maintenant quelques décennies, les conseillers en génétique jouent un rôle de plus en plus important dans le domaine de la génétique médicale. Leur apport ainsi que l’importance de leur rôle sont aujourd’hui incontestables. Leur statut juridique, cependant, demeure incertain et requiert une analyse approfondie. En effet, n’étant pas reconnue par le Code des professions du Québec, la pratique du conseil génétique se trouve conséquemment privée de la protection octroyée par ce Code aux autres professionnels, notamment celle ayant trait au titre et à l’exclusivité des actes. Devant ce statu quo et dans l’optique de la protection du public, l’étude de la responsabilité civile du conseiller en génétique s’avère nécessaire. Trois obligations principales ressortent de cette analyse, soit les obligations de compétence, de renseignement et de confidentialité. En ce qui a trait aux conséquences juridiques de la non-reconnaissance, elles ne sont pas négligeables. En vérité, l’inertie du législateur québécois floue la relation qu’a le conseiller en génétique avec les autres membres de son équipe multidisciplinaire, et ce, surtout en ce qui a trait à la délimitation des actes qu’il peut prodiguer. En effet, ce dernier risque d’empiéter sur certains aspects de la pratique médicale et infirmière, engendrant ainsi sa responsabilité pénale. Finalement, il s’est avéré important de chercher des pistes de solutions étrangères pouvant se transposer au Québec. Le cas de la France se trouve à être un exemple pertinent, puisque le législateur français a reconnu législativement le conseiller en génétique en tant que professionnel et a protégé tant le titre que l’exclusivité des actes de ce dernier. / In recent decades, genetic counselors have played an increasingly important role in the field of medical genetics. Today, their contribution and the importance of their role are indisputable. Their legal status, however, remains uncertain and requires further analysis. Indeed, not being recognized by the Professional Code of Quebec, the practice of genetic counselors is consequently deprived of the protection granted by this Code to other professionals, notably the exclusivity of their titles and acts. Given this status quo and with the aim of protecting the public, a study of the civil liability of genetic counselors becomes necessary. Three main duties of genetic counselors emerge from this analysis: the duty to proficiency, the duty to inform, and the duty of confidentiality. Moreover, there are several legal consequences for non-recognition of this emerging profession. Indeed, the inaction of the Quebec legislator has resulted in a confusing relationship between the genetic counselor and the other members of the multidisciplinary team, especially with regard to the delimitation of services which the counselor can provide. Indeed, the latter may infringe on certain aspects of the medical practice and nursing, thereby engendering his penal liability. This situation leads us to foreign jurisdictions in an effort to find possible solutions which can be transposed in Quebec. The situation in France comes as a relevant example, since the French legislature has legally recognized the genetic counselor as a professional and has protected his title as well as the exclusivity of his practice.

Depuis maintenant quelques décennies, les conseillers en génétique jouent un rôle de plus en plus important dans le domaine de la génétique médicale. Leur apport ainsi que l’importance de leur rôle sont aujourd’hui incontestables. Leur statut juridique, cependant, demeure incertain et requiert une analyse approfondie. En effet, n’étant pas reconnue par le Code des professions du Québec, la pratique du conseil génétique se trouve conséquemment privée de la protection octroyée par ce Code aux autres professionnels, notamment celle ayant trait au titre et à l’exclusivité des actes. Devant ce statu quo et dans l’optique de la protection du public, l’étude de la responsabilité civile du conseiller en génétique s’avère nécessaire. Trois obligations principales ressortent de cette analyse, soit les obligations de compétence, de renseignement et de confidentialité. En ce qui a trait aux conséquences juridiques de la non-reconnaissance, elles ne sont pas négligeables. En vérité, l’inertie du législateur québécois floue la relation qu’a le conseiller en génétique avec les autres membres de son équipe multidisciplinaire, et ce, surtout en ce qui a trait à la délimitation des actes qu’il peut prodiguer. En effet, ce dernier risque d’empiéter sur certains aspects de la pratique médicale et infirmière, engendrant ainsi sa responsabilité pénale. Finalement, il s’est avéré important de chercher des pistes de solutions étrangères pouvant se transposer au Québec. Le cas de la France se trouve à être un exemple pertinent, puisque le législateur français a reconnu législativement le conseiller en génétique en tant que professionnel et a protégé tant le titre que l’exclusivité des actes de ce dernier. / In recent decades, genetic counselors have played an increasingly important role in the field of medical genetics. Today, their contribution and the importance of their role are indisputable. Their legal status, however, remains uncertain and requires further analysis. Indeed, not being recognized by the Professional Code of Quebec, the practice of genetic counselors is consequently deprived of the protection granted by this Code to other professionals, notably the exclusivity of their titles and acts. Given this status quo and with the aim of protecting the public, a study of the civil liability of genetic counselors becomes necessary. Three main duties of genetic counselors emerge from this analysis: the duty to proficiency, the duty to inform, and the duty of confidentiality. Moreover, there are several legal consequences for non-recognition of this emerging profession. Indeed, the inaction of the Quebec legislator has resulted in a confusing relationship between the genetic counselor and the other members of the multidisciplinary team, especially with regard to the delimitation of services which the counselor can provide. Indeed, the latter may infringe on certain aspects of the medical practice and nursing, thereby engendering his penal liability. This situation leads us to foreign jurisdictions in an effort to find possible solutions which can be transposed in Quebec. The situation in France comes as a relevant example, since the French legislature has legally recognized the genetic counselor as a professional and has protected his title as well as the exclusivity of his practice.