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Profesní odpovědnost auditorů a účetních / Professional resposibility of auditors and accountantsLiterová, Hana January 2014 (has links)
This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.
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Analýza pojistných podvodů v souvislosti s ekonomickou krizí / Analysis of insurance fraud in connection with the economic crisisJustová, Sandra January 2012 (has links)
The thesis deals with insurance fraud in connection with the economic crisis. The first chapter describes the moral hazard, adverse selection and information asymmetry. Focus on the topic global financial crisis. Further, the concepts fraud and insurance fraud are explained. The main focus of this work is that the financial crisis has led to an increase in insurance fraud and what aspects lead to this fact. The last chapter deals with the procedures of insurance companies, which seek to insurance fraud detection, prevention and repression. This chapter is a description of the settlement of claims, insurance fraud investigation, which includes the characteristics of fraud perpetrators. The last part is dedicated to the prevention and repression of insurance fraud.
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Analýza trhu s podvodnými seminárními a závěrečnými pracemi v ČRKrálíková, Veronika January 2017 (has links)
Králíková, V. Market Analysis for fraudulent seminar and final works in the Czech Republic. Diploma thesis. Brno: Mendel University in Brno, 2017 This diploma thesis analyzes Czech market with fraudulent seminar and final works. It creates an image of subjects, supply, demand and the overall market functionality. The literary research explores fraudulent behavior, risks faced by students, and legal aspects. The practical part is based on the analysis of companies that work on the order, the questionnaire survey to obtain the primary data and the in-depth interviews.
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Manažer - ekonom v pozici insolvenčního správce a likvidátoraKlapalová, Edita January 2018 (has links)
This diploma thesis deals with the issue of insolvency proceedings and liquidation in the Czech Republic, namely from the point of view of the insolvency administra-tor and the liquidator, ie persons in the exercise of these functions. He concentra-tes on the performance of these professions in practice and on the problems they face in their job. This work informs the reader who, and under what conditions, the functions of the insolvency trustee and the liquidator can be performed, as well as the activities in these positions. The work emphasizes that the person of the insolvency administrator and the liquidator is often confused, but each functi-on has to ensure different actions. In 2017, a major revision of the Insolvency Law was passed in insolvency proceedings and the reader ascertains what differ-ences in its performance the insolvency trustee must perform.
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Vliv kulturních specifik na mezinárodní obchodní jednání. Čínské obchodní jednání / The Influence of Cultural Specifics on International Business Negotiation. Chinese Business Negotiation.Odehnalová, Jitka January 2005 (has links)
Since the People's Republic of China opened its market to the rest of the world, an enormous necessity to negotiate with Chinese business partners has arisen. Businessmen from the Czech Republic as well as those from all over the world face Chinese counterparts more and more often. Business relations are becoming deeper and negotiating skills play one of the key roles in the successful process of entering the Chinese market. Good interpersonal relations with Chinese business partners seem to be of great importance for creating and maintaining long-term business relations. This work mainly focuses on fundamental cultural determinants which influence the Chinese business behaviour. The goal of this thesis is to identify the core cultural factors which might cause misunderstandings or even conflicts in cooperation within any Czech-Chinese business negotiation. Through critical interviewing existing relevant literature the author studied specifics of Chinese business behaviour and defined areas requiring further research. According to the analysis of methods being used in managerial research and the aim of the thesis the author designed her own research to explore the above mentioned areas in detail (to identify the key problematic aspects of Czech-Chinese business negotiation process). Qualitative data was collected through semi-structured interviews with Czech businessmen and analyzed by using grounded theory. The work provides models of Chinese business negotiation behaviour, points out its specifics and concludes by designing a Czech-Chinese cross-cultural training.
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Autorské herectví jako (ne)výchova k osobnosti / Authorial Acting as (Non)education towards a SelfPártlová, Zuzana January 2018 (has links)
This doctoral thesis explores the potential of authorial acting as a tool for open-ended
self-education. It focuses on the properties and the process of acquiring psychosomatic
capacity for presentation in front of an audience as a means of self-discovery and
self-realization through play (Dialogical Acting with the Inner Partner) and other
preparatory psychosomatic drama disciplines. The secondary subject of this thesis is
the relevance of this capacity to teachers and educators.
In the theoretical section, I present the essential terms and concepts as well as the
basis of my research. I explain why I use the expression "(non)education towards a
self” rather than "personal education” and how one's holistic and creative conditioning
relates to the skills of a pedagogue or educator in the broadest sense of the word. The
qualitative research section consists of three parts which correspond to three research
projects. The first part explores the "personal trajectories" of students of the two-year
“Creative Pedagogy-Pedagogical Condition” (CP-PC) study program. The exploration is
based on written reflections and a two-day encounter devoted to discussion and
creative work. The encounter involved practical workshops as well as talks with
I. Vyskočil and E. Vyskočilová and student discussions. The aim was to explore the
development of the individual psychosomatic “fitness" by means that go beyond
written subjective reflections and offer live confrontations with oneself and others in
workshops and discussions. The second part focuses on the issue of authenticity and
the triple actor-viewer-assistant relation. Using simultaneous recording with two
cameras and focus groups, we tried to analyze the moments of spontaneity during the
experimentation and to identify the essential features of authentic expression.
The themes that significantly emerged from the research were the theme of inner and
outer spectator and of body resonance and joy as main characteristics of authentic
presence.
In the third section, I followed up on the findings of the previous sections in 16 semistructured
interviews with students of the CP-PC program as well as regular and
external students at the department. These interviews were analyzed using the
method of open coding combining two perspectives: a broader, theme-focused
perspective and a narrower, notional one.
This research reveals the complexity of tacit learning processes which, in the context of
play and psychosomatics, foster a personal evolution towards an original, creative
personality, i.e. "becoming one's self”. Simultaneously, this research attempts to define
the essential "virtues” of authentic acting and outlines the benefits of Vyskočil´s
pedagogy for education of educators.
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Filosofická a psychologická problematika svobodné vůle. Svobodná vůle a odpovědnost / Philosophical and Psychological Aspects of Free Will. The Free Will and ResponsibilityStanková, Eva January 2013 (has links)
The question of free will, determinants of free action and responsibility is one of the most thrilling questions of the mankind. Moreover, the free will problem is closely connected to regulation and hindsight judgement of man behaviour so the law is concerned with the problem as well. However, a legal concept of free will is missing in the Czech law or legal theory. The author is therefore concerned with the fact that there is no satisfactory legal definition of free will even though legal responsibility is impliedly based on free action and free will. The Czech law defines just the freedom of action in negative terms, i.e. as an action of will free from circumstances limiting or precluding legal responsibility. The aim of the thesis is to summarize knowledge of social psychology regarding free will and assess whether the Czech law does impose the right standard of freedom of will in comparison to scientific experiments and findings. Furthermore, there are philosophical theories of free will introduced in the thesis and consequently these theories are questioned and examined for the purpose of defining legal concept of free will. At the end of the psychological part of the thesis one comes to the conclusion that the social determinants such as peer pressure, conformity and obedience to authority...
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Dohody narušující soutěž v právu ESBrixiová, Tamara January 2007 (has links)
Diplomová práce se specializuje na jednání ve vzájemné shodě.Poukazuje na odlišnosti ve vymezení základních pojmů v českém a evropském pojetí a snaží se tak osvětlit nutnost harmonizace české úpravy s úpravou komunitární.Problém nachází zejména ve vymezení pojmu podnik, jehož pojetí je v ZOHS naprosto odlišné od pojetí podniku jakožto single economic unit v právu evropském.I přes tyto odlišnosti však práce považuje základní znaky jednání ve shodě za v podstatě shodné v českém i evropském právu.Zabývá se rovněž odlišením nezákonné výměny informací, jež je podstatou jednání ve shodě, od situací, kdy takováto výměna může být žádoucí. Pozornost věnuje i kolektivní dominanci a dovolenému paralelnímu chování, které je v souladu se zákonem.V závěru volá po nutnosti harmonizace české úpravy s úpravou evropskou s ohledem na rozpor se zásadou rovného zacházení.
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Excesy z jednatelského oprávnění statutárního orgánu / A governing body acting beyond its powersKoráb, Jan January 2017 (has links)
Name: A governing body acting beyond its powers Recodification of civil law has changed the way in which business corporations have been acting. Governing body members are currently representing trade corporations as its representatives. This shift, which is that governing body members became the representatives of business corporations opened the possibility of discussion about the nature of authorization of governing body to act on behalf of the trade corporation and about the possibility of acting beyond its powers. My thesis was called "A governing body acting beyond its powers". I used as a base for this work the wide authorization that governing body possesses in acting on behalf of the trade corporation and its possible limitations by law. Work has been divided into following main chapters. In the chapter dedicated to the basic terms I wrote about the definiton of governing body, the legal capacity of a legal person and character of governing body acting on behalf of the trade corporation, which is according to me sui generis. Another chapter was devoted to the possibility of acting beyond its powers. Inner division of this chapter is based whether the consequences of acting beyond its powers applies only inside or outside as well. The chapter about the proper form of acts on behalf of trade...
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Koncentrace řízení a její meze / Concentration of proceedings and its limitsChoreňová, Tatiana January 2016 (has links)
This thesis is concerned with "concentration of proceedings" and its limits. Concentration of proceedings is a means of ensuring expeditious, economical and effective civil process. In Czech law, it applies in particular in the contentious proceedings. Concentration of proceedings is closely related to the principle of concentration which one of the general principles of civil law procedure, and is opposed to the principle of unitary process. The concentration of proceedings may take place at several points in time in the process in connection with the end of the preparatory meeting, of the first hearing and the announcement of the first instance judicial ruling. The concentration of proceedings is necessarily interconnected with the "principle of partial appelation" which applies in appeal proceedings against first instance judicial rulings under the Act. No. 99/1963 Coll., civil procedure act, as amended. The application of the concentration of proceedings also relates to the concept of "qualified call for response". In fact, it is not uncommon that the functioning of concentration of proceedings is misunderstood, including by the courts themselves who often misapply the relevant provisions of the civil procedure act with the view of avoiding concentration of proceedings. In my practical...
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