The goal of the diploma thesis is the characterization of the tax on financial transactions with its origins. The main content lies primarily in the description of the tax on financial transactions within the frame of the enhanced cooperation of some of the member states of the European Union and assessment of the assumed impacts of its implementation. The first chapter describes in more detail the development in the international field after the financial crisis which attracted attention to the various ways of taxation of financial sector. Options that were considered are briefly summarized in this chapter and then the detailed attention is paid to the path chosen by the European Union, i.e. the tax on financial transactions. The second chapter of the thesis examines the aspects of the enhanced cooperation and its specifics in comparison with the whole-union system. The chapter is finished with the case of the European Court of Justice where the claim of Great Britain disputing the conformity of the Council's decision approving the enhanced cooperation with the law and the principles of functioning of the European Union is decided. The main elements of the tax are analyzed in the third and the fourth chapter in accordance with the directives on which they are based. These two chapters which are more of the...

Suppressing the legalisation of the earnings of criminal activities along with the terrorism financing represent the essential aspect of terrorism and predicative crimes (from which the illegal earnings are obtained) prevention. Focusing on concealing the tracks of money transfers, the legalisation of the earnings of criminal activities and terrorism financing is being proceeded throughout a series of money transfers and with the help of other financial services. Therefore, it is crucial to mainly focus on the field of payment services providers when trying to supress these activities. For the purposes of supressing the legalisation of the earnings of criminal activities and terrorism financing the banks and other bodies on the financial market are relevant providers of the payment services. The key legal provision regulating the domain in question is the Act no. 253/2008 Coll. (regarding certain precautions against the legalisation of the earnings of criminal activities and terrorism financing) which puts the payment services providers in the role of liable subjects. The diploma theses analyses individual precautions against the legalisation of the earnings of criminal activities and terrorism financing, whose implementation is posed on the liable subjects by national legislation, as well as the...

The topic of this thesis is liability for defects in business transactions, or using the terminology of the effective Civil Code, obligations from non-performance. Rights from non- performance are one of the most important legal instruments regarding liability, together with liability for damage and liability for delay, all arising from pecuniary contracts, mainly from purchase contracts and contracts for work. With respect to the elapsed recodification of civil law, obligations arising from non- performance are no longer subject to two codes (in Act No. 40/1964 Coll., Civil Code and in Act No. 513/1991 Coll., Commercial Code), they are now governed only by Act No. 89/2012 Coll., the effective Civil Code. Civil code and its provisions are therefore the main part of this thesis. Moreover, some parts of the thesis contain comparison of the effective Civil Code to the preceding legislation, i.e. the Commercial Code, and to some international treaties as well. The first chapter, which follows right after the preface, contains sources of this thesis. The second chapter deals with the concept of obligations arising from non-performance, compares them to other areas of civil law dealing with liability, and later deals with the concept of commercial obligation. The third chapter talks about the provisions...

A B S T R A C T This diploma thesis deals with the issue of money laundering. This is a worldwide phenomenon, whose main aim is to disguise the true origin of the funds derived from criminal activity. It has strong potential to disrupt the functioning of the national economies of individual states, and at the same time undermine confidence in the financial and banking system as a whole. Therefore the efforts of the states and international organizations in preventing money laundering are not surprising. The first chapter is explaining the concept of money laundering with the most common semantic connotations including its legal definition. Then the thesis moves to the analysis of different stages and methods of money laundering with the focus on current trends as a virtual currency Bitcoin or trust funds. The third chapter is devoted to analysis of current legislation, both in the Czech Republic and also in the European Union and in the international arena in general. Chapter Four provides a comprehensive overview of the authorities responsible for combating money laundering as a Financial Analytical Unit, Czech National Bank or the Police of the Czech Republic. Following practical part is devoted to detail individual bank measures against money laundering. In this chapter I will try to capture how the...

The present work deals with the creation of a second Irish Constitution in the history of Irish independence. Replacement of the previous Constitution was motivated by its connection with the controversial Anglo-Irish Treaty 1921. This thesis focuses on the situation in the 20's and 30's of the 20th century, the Irish Free State, when there were internal unrest caused by emergence and recognition of the Constitution 1922 from which the Irish republican on the contrary wanted to break away. Their efforts lasted until the new Constitution in 1937. The work also includes a chapter devoted to the events that preceded the periods, which is primarily devoted. These events were Irish War of Independence and subsequent Civil War. The main part describes the internal situation in the Irish Free State in terms of social, economic and political issues, because all intermingled with each other and lead to the onset political forces that have targeted the country led to the new legislation. An integral part of this work is the preparation and procedure whereby which the Constitution was created. They are also included positive and negative opinions of important personalities of the time. Proposals constitution and amendments laws that gradual way contributed to the final concept of the Constitution 1937 are...

Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...

Linguistic discourse refers to the meaning of larger text segments, and could be very useful for guiding attempts at text mining such as document selection or summarization. The aim of this project is to apply discourse information to Knowledge Discovery in Databases. As far as we know, this is the first attempt at combining these two very different fields, so the goal is to create a basis for this type of knowledge extraction. We approach the problem by extracting discourse relations using unsupervised methods, and then model the data using pattern structures in Formal Concept Analysis. Our method is applied to a corpus of medical articles compiled from PubMed. This medical data can be further enhanced with concepts from the UMLS MetaThesaurus, which are combined with the UMLS Semantic Network to apply as an ontology in the pattern structures. The results show that despite having a large amount of noise, the method is promising and could be applied to domains other than the medical domain. Powered by TCPDF (www.tcpdf.org)

Title: Corporate identity of Water Sports Club, z. s. Objectives: Aim of this thesis is analysis of Water Sports Club association's contemporary corporate identity. On the basis of that analysis here will be created offers and recommendations to improve global corporate identity of organization and its image in general. Methods: In the thesis were presented special methods of qualitative research. I've used theoretical knowledge and information which I've found with the help of selected researching methods as the foundation for the contemporary documents' analysis and global corporate identity. Collection of the necessary information was made via depth non-structured conversation with the association's chairman and focus group which consisted of association's internal members. Results: The result of my doctoral thesis is analyzing the surroundings of the association. Alongside were created recommendations and ideas to improve corporate identity of the organization which would positively effect on the association's image in general. Keywords: public relations, corporate identity, SWOT analysis, Water Sports Club, z. s.

1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis consists of Preamble, Chapters 1 through 4 and Conclusion. Chapter 1 "Tax and the Czech Tax System" addresses taxes and the tax system within the meaning of a general theory of tax law. This Chapter provides a general introduction to the concept of taxes, description of the purposes of taxes and the tax system and tax framework of the Czech Republic. Chapter 2 "Corporate Income Tax" provides analysis of the corporate income tax in accordance with the Income Tax Act. It focuses in particular on the key structural elements of the corporate income tax. i.e. subject and object of the tax, tax assessment base, tax rate and the taxation period. This Chapter aims not only to outline the current corporate income tax legislation, but also to point out the most substantial changes effective as of the beginning of the year of 2014...

The present diploma thesis is concerned with English non-prepositional equivalents of the Czech v/ve and z/ze prepositional phrases. This type of equivalent is found in approximately 20% of cases (Klégr et al., 2011). The thesis shows that some of the divergent equivalents are conditioned lexically (different valency of the Czech and English verb), while others, being of systemic nature, are related to typological differences between Czech and English. Among the systemic counterparts are particularly English locative subjects in sentence-initial position correspoding to Czech adverbials, and English premodification by a noun translated into Czech as postmodification by a prepositional phrase. Material for the analytical part was extracted from the "Core" of the parallel corpus InterCorp, consisting of original Czech fiction texts and their English translations. A total of more than 200 divergent counterparts of both Czech prepositional phrases was collected.