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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Dědické tituly / Titles to inheritance

Jestříbková, Petra January 2015 (has links)
This diploma thesis is focused on titles to inheritance. The aim of the thesis is to capture their course in the Czech Republic. This thesis is systematically divided into seven chapters. The first one is the introduction, in which the author justifies chosen topic. The second chapter is focused on development of inheritance law. Following chapters are focused on titles to inheritance. Each chapter is divided into several parts. These parts are lined up chronologically. Titles to inheritance are lined up in order to their legal force in recent legislation. At first the author is focused on inheritance contract in the third charter. Before ObčZ 2012, inheritance contract was in legal force at least more than 60 years ago and it returns by ObčZ 2012 to our legal system. The fourth chapter is focused on testament. At its first part there is a brief view into ABGB. In the following part narrowing of legislation under the influence of so called Legal Biennial is visible. The chapter ends with a view into the ObčZ 2012, which is strikingly similar to provisions of ABGB. The fifth chapter deals with intestacy. It is visible that the provisions in ObčZ 2012 are similar ABGB. In the sixth chapter there is conclusion in which the author presents her opinions on the whole topic. The seventh chapter includes...
52

Ústavněprávní aspekty korespondenčního hlasování při výkonu volebního práva / Constitutional aspects of postal voting in the exercise of the right to vote

Řehořek, Michal January 2017 (has links)
Resumé The topic of this diploma thesis is Constitutional aspects of postal voting in the exercise of the right to vote. The main aim of this diploma thesis is to provide the answer to the following couple of questions: Should the postal voting be introduced in the Czech Republic? And if the answer is yes, what would be the most suitable form? The right to vote is an essential part of a democratic state and it is a fundamental right of every citizen of the Czech Republic over 18 years of age. The Czech Republic allows its citizens to exercise their right to vote abroad, however, the current state of the legislation may be considered problematic. In the thesis, I provide the arguments for such conclusion; the main argument being very low turnout of voters abroad in comparison with the estimated number of citizens residing abroad on both long and short term basis. Although all citizens have guaranteed the same rights, the current electoral legislation in fact causes serious disadvantages to the voters abroad; the electoral legislation requires repeated personal attendance in distant embassies, where the voter can exercise his right to vote. Furthermore, I mention the problematic aspects of the right to vote within the territory of the Czech Republic, which are connected especially to the possibility of voters...
53

Závěť / Testament

Šmat, Ondřej January 2017 (has links)
The main goal of this thesis is the complex description of the testament. The problems of this ancient and utmost important instrument of law, which is given to the testator to decide who will get his property after his death, is comprehensively described in the five chapters of this work. This thesis mainly focuses on the key element in the Czech civil law of current time, which is the new civil code that brings severe changes especially to the hereditary law. Major differences can be seen especially in comparison with the so called socialistic civil codes. The new civil law regulation surpasses the ideologically motivated and oversimplified provisions of these old laws. The most important changes are bound with the new basic principles, especially with the testator's will as a leading principle of the hereditary law. This principle is in fact mostly applied in the testament law; therefore the new civil code has great impact on the examined topic. The first chapter of this work is dedicated to the creation of testament as the instrument of law in the beginnings of civilization. It includes further development in several ancient states and the chapter is closed with the more detailed analysis of the base source of the modern civil law, the roman private law. The second chapter describes history and...
54

Analýza nepřímých daní v zemích OECD

Zavřel, Lukáš January 2008 (has links)
Obsahem diplomové práce je analýza tří hypotéz týkajících se nepřímých daní v zemích OECD a následné ověření, zda testované hypotézy platí či ne. Práce je členěna do tří kapitol. První kapitola tvoří teoretický základ pro další analýzu. Zabývá se nepřímými daněmi a státy OECD. Druhá kapitola je nosnou částí celé práce. Jsou zde analyzována jednotlivá kritéria z pohledu všech tří hypotéz. Závěrečná třetí kapitola syntetizuje dílčí výsledky z druhé kapitoly a na základě této syntézy potvrzuje resp. vyvrací testované hypotézy. Jednotlivé hypotézy zkoumají obecné trendy v nepřímých daních, porovnání významu nepřímých daní v chudých a bohatých státech a míru homogenity jednotlivých geografických regionů v oblasti nepřímých daních.
55

Domácí násilí

Janková, Jitka Bc. January 2008 (has links)
V práci jsou popsána základní fakta a pojmy týkající se domácího násilí. Současně je rozebrána právní úprava řešící problém domácího násilí. Pomocí analýzy rozhovoru s osobou postiženou domácím násilím je řešena otázka psychiky oběti, vývoj jejího vztahu s agresorem, vymanění se z problematického soužití a především je zkoumána skutečnost, zda je bývalá oběť v současnosti schopna žít plnohodnotně a bez obav.
56

Přechod od zdanění důchodů ke zdanění spotřeby v České republice / Transition of income taxation to taxation of consumption in the Czech Republic

Ruttnerová, Olga January 2009 (has links)
Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.
57

Problematika zaměstnávání cizinců z účetního a daňového hlediska / Accounting and tax issues in employment of foreigners

Pargačová, Antonina January 2015 (has links)
The diploma thesis deals with the overview of all aspects of international employment (taxes, accounting, immigration, social security and health insurance issues) that could be crucial for a company willing to employ foreigners coming to the Czech Republic. The main goal of the thesis could be defined as to perform all above mentioned areas of international employment in details in order to present a complete overview that was achieved primarily through the research of the Czech legislation as well as international tax law. Another aim of the diploma thesis was to show the differences between employment of Czechs and foreigners. Several examples presented in the last chapters were mostly intended to give some practice illustrations of how all the issues described in the thesis could appear together in real company and how the company should deal with them.
58

Analýza vzájemných vztahů mezi bankovním a nemovitostním trhem. / Analysis of relations between banking and real estate market

Kubátová, Lenka January 2012 (has links)
The diploma thesis is focused on description of relations between banking and real estate market. The first part describes these market. The second part is on Project financing and development projects. The third part deals with financing of living, especially mortgage loan.
59

Trh nemovitostí a jeho financování / Real Estate Market and its Financing

Boučková, Jana January 2012 (has links)
This diploma thesis analyzes the real estate market and focuses its financing primarily through mortgage loans and building savings loans. It analyzes the types and characteristics of individual products from different companies. Based on this information recommends solution and suitable procedure for model clients.
60

Místní poplatky / Local charges

Kaszová, Klára January 2014 (has links)
This thesis deals with the topic of local taxes with the accent on dog taxes. It is divided into three main parts. The first part is a theoretical definition of financing for municipalities and characterized by individual local charges with the greatest emphasis on dog tax and qualitative evaluation on a selected group of municipalities, the result is a detailed description applied for an exemption which vary considerably between cities. The second part deals with the taxation of international comparison of animals in our country and in the European Union, including a comparison of rates and specifications, including recommendations for the Czech Republic. The last part of dox tax analyzed from the perspective of the revenue from the fee depending on the individual tax rates or the number of registered dogs. There is also a development compared rates for the years 2002 and 2012, and the different categories. The analysis shows that the rate of fee increases along with the increase of the maximum possible rate and the number of dogs is dependent on the rate of the fee.

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