Inaug.-diss.--Halle-Wittenberg. / Lebenslauf. "Literaturverzeichnis und quellennachweis: p. 128-135.

Inaug.-diss.--Halle-Wittenberg. / Lebenslauf. "Literaturverzeichnis und quellennachweis: p. 128-135.

Inaug.-Diss.--Basel. / Lebenslauf. "Druckfehlerbrichtigung" slip inserted between preliminary leaf [2] and [3]. "Quellen-und Literaturnachweis": p. 121-126.

The thesis deals with monetary policy , respectively, selected indicators of monetary poltiky

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Práce se zabývá nezávislostí centrálních bank, záběrem od právního postavení CB, aspektů nezávislosti, argumentů pro a proti vysoké míře nezávislosti, dále přehled studií zabývajích se nezávislostí CB až po politické vlivy na centrální banku.

The rationale of most commercial banks is not always to avoid tax but to mitigate them against some losses because of high corporate income taxes. To this effect, the study proposed two objectives. First, to examine the trend of profits of the various selected banks operating in the country .secondly to explore the consequential effect of corporate income tax on the profit of the selected banks. To achieve the above objectives, 24 banks were chosen over the period 2006 and 2015. The random effects panel model was used in the analysis. Findings consequentially point to the fact that higher taxes negatively affect the profits of commercial banks in the country. It was observed that banks in their quest to avoid hefty tax expense turn to forward them to their loan loss provision as a way to cushion them against defaulters of loan. Secondly,It was further identified that another way the bank explore in other to avoid high tax expense was by forwarding them to their total non-interest expense.Our study concludes by recommending a review of the current tax law and the current tax structure in the country to yield benefit to both the nation and the financial institutions operating in the country.

At the end of the 20th century and at the beginning of the 21st century, most banks in the Czech Republic got into trouble. Some banks overcome this problems, but others have to cease their activities and lost their banking license. Difficulties of banks varied from case to case, but there were some common attributes. The first objective of this work is to find these common attributes. The second objective of this work is to identify "culprits" who were most involved in the difficulties of banks in the Czech Republic in the years 1993-2003. Method of incomplete induction will be used in this work. First of all, from all banks, which had difficulties in the years 1993-2003, I selected a sample of ten banks. Then for each bank I will detect the main causes of its problems. Subsequently, through a comparative method, I will determine the most frequent causes of the problems of banks in the years 1993-2003. To each cause I will assign a group of persons or institutions that contributed to its emergence. Finally, according to frequency of institutions and groups, I will identify the main "culprits", who were most involved in the difficulties of banks in the years 1993-2003. This work will be based primarily on the sources available in the library of University of Economics, the Library of the Czech National Bank and specialized literature, which deals with this issue.

58 The Abstract of my thesis The topic of my thesis is the legislation on the bylaws (statutes) of the banks in the Czech Republic. The bylaws are the most important documents not only of the banks, but also of every joint-stock company in general. The aim of this paper is to describe the present (contemporary, actual) national (Czech) legislation on the banks' bylaws and to emphasize the differences between the bank's bylaws and the bylaws of the ordinary joint-stock company. The first two chapters are focused on the explanation of the (the first two chapters explain) basic terms used in this work, specifically the terms "bank" and "the bylaws of the bank" in the light of the Czech law. In the following chapter I attempt to discuss division of the necessary parts of the bylaws. Then I continue with more detailed analysis of the bylaws requisites prescribed by the Czech Commercial Code and also required under the Law on Banks. At the end of this chapter there is a comparison of the particular provisions of the two leading banks' bylaws regarding their management and control systems, since these matters are individually tailored for each bank. The subsequent text mentions optional provisions that can be included in the bylaws, their possible division (categorization), and it presents (shows) few practical...

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