(Abstract in English) This thesis deals with certain question of criminal liability in the case of legal ethities, which presents a recent phenomenon in Czech legal setting. The most important reason for working on this subject was my interest in the area of criminal law. In this context, the new law on criminal liability of legal persons constituted an ideal subject for processing, which would allow me deeper acquaintance with the problems about this important topic. In the Chapter One the work describes genesis of a newly adopted law in Czech republic and in the next Chapter Two compares it with another bill, which was proposed and promptly rejecter by the Parliament in the first reading in 2004. It goes on to analyse the question of presidential veto and its consequences. The Chapter Three, about the main lines of argumentation is subdivided into two parts. Part One describes the main lines of argumentation used by proponents of this new law, including a range of examples from the area of environment protection. Part Two deals with the main lines of argumentation used by adversaries of this new law. The Chapter Four describes the importance of the selected institutes of the law on criminal liability of legal entities. The work's focal point lies in the analysis of key elements of Czech law in the...

Master of Science / Department of Computing and Information Sciences / Daniel A. Andresen / In this project I have built a web application "Recipe Search Engine Using Yummly API". This application is central information hub for the kitchen--connecting consumers with recipe ideas, ingredient lists, and cooking instructions. It will serve best for the people who uses digital tools to plan their cooking, these days almost everyone does. The various features available for users in this application are as following. Users can search for their favorite dishes. The search results contain information about ingredients list, total time needed for cooking, user's rating and cooking directions. Basic search filters are provided to filter out the search results like Breakfast, Lunch and Dinner recipes. The order of displayed results can be sorted according to ratings, total time required to prepare the dish. User can create an account and build their own favorite recipe collection by liking the recipes displayed. The liked recipes are stored into user’s account and user can view, add and delete those recipes anytime from his recipe collection. Users can use their social networking platform Facebook account credentials to log into this application or create a new account in this application. The application will communicate with the Yummly API to consume data from it. The Yummly API is largest recipe information aggregator with over one million recipes data.

Human language records most of the information and knowledge produced by organizations and individuals. The machine-based process of analyzing information in natural language form is called natural language processing (NLP). Information extraction (IE) is the process of analyzing machine-readable text and identifying and collecting information about specified types of entities, events, and relationships. Named entity extraction is an area of IE concerned specifically with recognizing and classifying proper names for persons, organizations, and locations from natural language. Extant approaches to the design and implementation named entity extraction systems include: (a) knowledge-engineering approaches which utilize domain experts to hand-craft NLP rules to recognize and classify named entities; (b) supervised machine-learning approaches in which a previously tagged corpus of named entities is used to train algorithms which incorporate statistical and probabilistic methods for NLP; or (c) hybrid approaches which incorporate aspects of both methods described in (a) and (b). Performance for IE systems is evaluated using the metrics of precision and recall which measure the accuracy and completeness of the IE task. Previous research has shown that utilizing a large knowledge base of known entities has the potential to improve overall entity extraction precision and recall performance. Although existing methods typically incorporate dictionary-based features, these dictionaries have been limited in size and scope. The problem addressed by this research was the design, implementation, and evaluation of a new high-performance knowledge-based hybrid processing approach and associated algorithms for named entity extraction, combining rule-based natural language parsing and memory-based machine learning classification facilitated by an extensive knowledge base of existing named entities. The hybrid approach implemented by this research resulted in improved precision and recall performance approaching human-level capability compared to existing methods measured using a standard test corpus. The system design incorporated a parallel processing system architecture with capabilities for managing a large knowledge base and providing high throughput potential for processing large collections of natural language text documents.

The subject of this diploma thesis is the appraisal of the A. R. Okenní technika spol. s r.o., as of 1. 1. 2010. The thesis is comprised of four main parts. Financial analysis is aimed at examining the company's financial health. Strategic analysis defines and evaluates the relevant market in which the company operates and it also quantifies the potential of the company to succeed. Executing both analyses provides the answer about whether the company fulfills the going concern requirement. The third portion assesses the main figures which determine the value of the company. Based upon these assessments a financial plan is constructed. In the final part, the company is appraised by using two methods -- DCF Entity method and market comparison method.

The target of this diploma thesis is to determine a value of company Mubea, spol s r.o. headquartered in Zebrak. The company is a member of transnational group Muhr und Bender KG, while its legal owner is a holding company of this group Mubea Engineering AG. Mubea, spol. s r.o. is evaluated for the purposes of its legal owner and therefore it is going on investment value as of 1.1.2009 which should reflect the main investments planned for 2011. The final valuation is based on two methods: yield method of discounted cash flows to entity and market comparison of industrial multipliers. This thesis consists of five main parts besides the final valuation. After the introduction of the company follow strategic and finantial analysis, which estimate the possibility of going concern, analysis and forecast of value drivers and finantial plan.

International tax law forms in an increasingly globalized world a significant regulator applying to constantly expanding group of entities whose activities are not exclusively tied to the area of one country. On the contrary, due to the continuously increasing link between national economies these entities very often simultaneously operate across multiple territories which often results to not always clearly identifiable tax law implications. It may be noted that international cooperation between states got over long decades to the fairly high level, especially in terms of prevention of the negative effects of double taxation of income to the subject to income tax. These negative effects were seen, and indeed even today sometimes may be seen in the form of increased tax burden of tax subjects, which is related to unwillingness to cross-border activity. Also especially developed countries very often aim to support such cross-border activities due to a positive impact into their public budgets. On the other hand, it is still possible to see certain gaps which, if used appropriate by the tax entities open the way to circumvention of rules and general principles on which international cooperation on these issues is based. These problems are primarily based on the concept of tax sovereignty which...

Criminal liability in medical law This diploma thesis deals with a criminal liability in medical law, especially with a criminal liability of providers of healthcare, which are not only individuals, but also legal entities. This thesis also compares Czech criminal and medical law with criminal and medical regulations in the Russian Federation. The thesis itself is divided into three chapters, which are subdivided into several sections. In the first chapter the criminal liability in medical law is analysed generally. It concerns general aspects of criminal liability, possible crimes, conditions under with healtcare services may be provided without any criminal sanction and other types of liability in medical law, such as civil, labour, administrative and disciplinary liablities. It introduces into criminal law and medical law in the Russian Federation. The second chapter defines providers of healthcare and shows those providers as possible subjects of criminal liability. It also describes the system of healthcare in the Czech Republic and compares it with the extensive system of healthcare in Russia. The criminal liability of legal entities is presented in chapter three. The Czech legislation from the year 2016 regarding the criminal liability of legal entities is discussed in consideration of...

A teoria da desconsideração da personalidade jurídica se consolidou em nosso ordenamento jurídico em razão de sua importância para combater o abuso da pessoa jurídica e fraudes que pudessem ser cometidas sob o manto da personalidade jurídica e a autonomia patrimonial das Empresas. Nesse aspecto, importante explicitar como os diversos tipos de sociedades previstos em nosso ordenamento se relacionam com a responsabilidade de sócios e administradores, razão principal para entendermos como a disregard doctrine foi introduzida em nossa jurisprudência e como atualmente se desenvolve nos diversos ramos do direito brasileiro. A responsabilidade patrimonial deve ser examinada pelas hipóteses de superação da personalidade jurídica, como em casos de falência ou de sócios retirantes, em que se deve avaliar o caso concreto e o ordenamento jurídico para aplicação da teoria em debate. Para tanto, será examinado o desenvolvimento da teoria da desconsideração da personalidade jurídica em nosso ordenamento, bem como sua consolidação nas decisões em diversos ramos do direito até se tornar prática nas decisões proferidas pela justiça do trabalho. Também será avaliada a crescente responsabilização de terceiros (sócios e administradores) de acordo com a vasta legislação existente, a fim de se avaliar como a jurisprudência trabalhista e tributária tem considerado o procurador das empresas, sócios e ex-sócios como responsáveis para o adimplemento de obrigações nesses ramos do direito. Por fim, será feito estudo sobre as decisões trabalhistas recentes para avaliar qual a fundamentação dessa justiça especializada para responsabilizar o procurador pelo pagamento dos créditos decorrentes da relação de trabalho e como tais decisões podem envolver a segurança jurídica das relações empresariais e influenciar as atividades econômicas do país. / The disregard of legal entity doctrine was consolidated in Brazilian Law because of its importance to avoid abuse of the legal entity and deceit committed under the veil of corporate entity and autonomy of equity companies. In this respect, important to explain how the different types of companies under our law relate to the liability of partners and managers, to understand the main reason as to disregard doctrine was introduced in our courts and how currently this develops in different fields of Brazilian law. The personal liability shall be examined by the assumptions of overcoming corporate entity, as in cases of bankruptcy or partners retreatants, in which to value the case and the laws for the application of mentioned doctrine. Thus, we examined the development of the disregard of legal entity doctrine on Brazilian Laws, as well as its consolidation in decisions of various fields of law until become usual in the labor courts decisions. It will also be assessed the increasing liability of partners and managers according to the vast existing law, in order to exam how the labor and tax courts has considered the attorney of companies, partners and ex-partners as responsible for the performance of obligations in these areas of law. Finally, the study will be done on recent labor decisions to assess the reasons for that justice to blame the attorney for the payment of claims from the employment relationship and how such decisions may involve the security of legal relations and corporate influence our economic activities.

O trabalho tem como tema central à análise da dimensão das responsabilidades nos grupos econômicos, bem como a sua interpretação perante os tribunais do trabalho. Busca-se compreender a extensão das obrigações impostas aos grupos e as pessoas que o compõem e acima de tudo, como os tribunais tem decido as questões praticas acerca do tema. As questões que envolvem os Grupos Econômicos têm sido tratadas de diversas formas e sob vários aspectos em nosso ordenamento jurídico. Cada ramo de nosso direito pátrio aborda a questão de acordo com a sua realidade prática, porém, nos casos concretos, a solução dos conflitos muitas vezes prescindem de uma análise mais abrangente. Quando o tema vem à tona, quase sempre repercute em mais de uma esfera, porém, é comum ignorar a essência do instituto e a natureza da questão para buscar a solução apenas sob o ponto de vista do direito que se aborda. Exemplo prático dessa situação é buscar apenas no Direito do Trabalho a solução de um conflito envolvendo o tema Grupo Econômico e a dimensão de suas responsabilidades e das pessoas que o compõem, tudo isso apenas para buscar a satisfação do crédito do trabalhador, como se o Direito do Trabalho servisse apenas para o exercício do pleno de direito de apenas de um dos agentes do pacto social. Embora ainda persista a aplicação estanque do conceito previsto no artigo 2°, § 2° da Consolidação das Leis do Trabalho CLT, os tribunais trabalhistas, principalmente com o advento da Emenda Constitucional 45, vem adotando conceitos outrora utilizados somente em outros ramos do direito. A utilização do instituto da desconsideração da personalidade jurídica (disregard of legal entity) e a aplicação dos conceitos relativos à responsabilidade subjetiva, prevista no artigo 186 do Código Civil e responsabilidade objetiva, inserida no artigo 927, parágrafo único, também do Código Civil, tem servido de importante subsídio aos tribunais trabalhistas para a solução de conflitos ali instaurados. Por outro lado, esses mesmos mecanismos que ajudam na difícil tarefa de entrega de uma prestação jurisdicional e tutela do Estado mais efetivas, também servem, muitas vezes, para justificar a condenação indiscriminada de empresas e pessoas em outros casos. O que se vê, portanto, é que os tribunais trabalhista, prescindem da atualização da legislação trabalhista de modo a coibir que a utilização correta de determinados institutos justifique a equivocada aplicação dos mesmos. / The work has the main topic of the analysis of the dimension of responsibilities on economic groups, as well as its interpretation pursuant Labor Courts. It seeks to understand the extension of obligations imposed to the groups and persons who composed them and above all, how the Courts has been decided those questions regard this topic. The topics involving Economic Groups have been treated by several ways and aspects by our law. Each fields of our parental right address the question using its practical truth, nevertheless on real cases the solution of conflicts oftentimes prescind from a more embracing analysis. When the topic comes up quite often imply more than one field, however it is usual to ignore the substance of the institute and the nature of the question to seek the solution only by the point of view of the right involved in. A practical example of this situation is to seek only in the Labor Right the solution of a conflict involving the topic of Economic Group and the dimension of their responsibilities and persons which are composed by, all of it to seek the satisfaction of the employee`s credit believing that Labor Right only serves to the exercise of the complete right of just one agent of social pact. Notwithstanding still persists the tight application of the concept established in the article 2°, § 2° of Consolidated Labor Laws, the Courts, mainly the Labor Courts after the Constitutional Amendment 45, have been adopting the concepts once applied in other fields of right. Application of the institute of the disregard of legal entity and also the concepts of subjective responsibility established by article 186 of the Civil Code and objective responsibility stated at article 927 also of the Civil Code has been used as an important subside for the Labor Courts in order to solve the conflicts presented there. In the other hand, its mechanisms which use to help on the hard task to delivery a more effective jurisdiction and State protection also contribute several time to justify the indiscriminate condemnation of companies and persons in other cases. What can be seen is the labor courts still prescind from the update of labor laws in order to avoid that the right use of certain institutes justify the wrong application of them.

This diploma thesis is focused on a comprehensive analysis of criminal proceedings against legal entities using Act No. 141/1961 Coll., On Criminal Procedure (Criminal Procedure Code) in combination with Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them. The adoption of Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them, introduced criminal liability of legal entities into the legal order of the Czech Republic since 1st January 2012 but the institute of criminal liability of legal entities is constantly evolving to respond to the needs of society. The diploma thesis is conceived from a procedural point of view with the current use of the substantive bases of the issue of criminal liability of legal entities. The thesis further explains important terms and outlines the development of criminal liability of legal entities in the Czech Republic. The aim of the thesis is to provide a comprehensive view of phases of criminal proceedings against legal entities and to evaluate selected problematic aspects of the legal regulation which are accordance with the interpretation of the professional public and with the developing jurisprudence of the domestic courts. The thesis is divided into five chapters. The first three are...