Punishment of community service and its performance Abstract The aim of this thesis is to describe a current legilation on punishment of community service and thanks to it's desription together with the statistical data about this punishment from years 2013 to 2017 define problems that have a negative impact on its functioning. Other methods to reach this goal are comparison with the legislation in different european countries, focusing on activity of Probation and mediation service of the Czech Republic and overview of czech case law, which was defining for a current understanding of this punishment. First part of this thesis icludes definitions of key concepts that are necessary for understanding on how this punishment works and what it is based on. Second part of this thesis includes overview of the czech legislation related to punishment of community service and its performance and also an overview on how this legislation works in actual fact. Professional literature, opinions of judges, district attorneys and probation officers as well as my own notices were used to decribe its actual works on day to day basis. Third part of this thesis is showing statistical data about this punishment that comes from Probation a mediation service of the Czech Republic. These statistical data shows the number of files...

This thesis is focused on financial statements and financial analysis of Generally beneficial association. At the beginning thereis an introduction its main features, its financial statements. There are also defined best known methods of financial analysis, special methods for non-profit sector included. Financial statements of certain generally beneficial association are subjected to financial analysis. Data from 2009 - 2011 are used.

Práce se zabývá možnými způsoby financování neziskových organizací se zaměřením na specifické podmínky obecně prospěšné společnosti a církevní právnické osoby. Ve druhé části jsou uvedeny dva praktické příklady financování domovů důchodců.

The thesis is focused on accounting and reporting public benefit corporation in specific conditions of the People in Need. The work first characterized public benefit corporation, especially their funding and accounting specifics. In the second part of the thesis is illustrated problems of accounting and funding of public benefit corporation in specific conditions of the People in Need. Further is work focused on settlement of funds in public benefit corporation. Accounting of People in Need is described also in terms of project accounting and accounting specifics on a foreign mission.

The problem of resocialization of convicts and the effect of particular penalties on this process is a subject rather relatively neglected, but at the same time socially and legally fundamental. The success of the resocialization of offenders affects not only the entire criminal policy but also society as a whole. However, the view on this social dilemma is evolving over time. We do not longer examine the punishment as mere retribution, rather we expect it to protect society and have a positive effect on the convict. We also realize that most of the sentencing does not mean permanent exclusion from society. Therefore, the consequences of any sentence also affect us, the society. This phenomenon led me to analyze the three most severe sentences: imprisonment, house arrest, and community service. Gradually, I tried to investigate the outcome of the effects of these sentences on the offender's personality. During the analysis, I decided not to only benefit from the secondary data consisting of acknowledged publications, articles, studies, and concepts, but I also acquired findings from several interviews with experts within the sphere and convicts themselves. This allowed deep penetration into the topic not only from a theoretical point of view but also from a practical one. In the thesis, I critically...

Generally binding ordinances of municipalities Abstract This thesis deals with generally binding ordinances of municipalities. Generally binding ordinances are legal regulation which issue municipalities in independent competence on the basis of Article 104 Paragraph 3 of the Constitution of the Czech Republic. It is necessary to distinguish them from decree of municipality issued in delegated competence according to Article 79 Paragraph 3 of Constitution. The approach to generally binding ordinances significantly influenced the Constitutional Court. The first chapter deals with constitutional and legal basics of local administration generally, also with territorial and personal basis and independent and delegated competence of municipalities. The second chapter analyses in more detail process of passing of generally binding ordinances and potential public involvement on this process, also content requirements and structure of generally binding ordinances. It deals also with announcement and record of legal regulation of municipalities and draws attention to planned colection of legal regulation of municipalities and regions. Part of the chapter is dedicated to role of Minstry of the Interior, which administers supervision of issue and content of generally binding ordinances, and to proceedings before the...

ABSTRACT Small and medium enterprises (SMEs) have been considered as the engine of economic growth and for promoting equitable development. Nowadays, they represent about 60% of all types of enterprises in Ghana, with providing high job opportunities to its labour force. As these enterprises need to focus their development, the internal control mechanism is a means and a way of directing, monitoring and measuring the SMEs resources. It plays a vital role in preventing, detecting fraud and protecting the physical and intangible resources as well as leading to the high efficiency of the business operation. Therefore, focusing on this business area is a timely issue and a rewarding one since it contributes a lot to the majority of business enterprise involved in SMEs. This study examines internal control practices and describes the effect of internal control systems on the performance of Ghanaian small and medium-size enterprises specifically in ADENTA MUNICIPAL ASSEMBLY. Questionnaires were sent to the various selected SMEs. Through observation and personal interviews, the views of respondents on the state of internal control systems were sought. The study employed a multiple case analysis in identifying internal control system practices in the SMEs. The study found out that, contrary to what is generally suggested, SMEs are aware of the importance of having a good internal control system. Also, not all of the components of the COSO framework were found in SMEs.

In the present work we study the properties of accretion tori orbiting black hole. Our approach to this problem comes from the solving of general relativistic magnetohydrodynamic equations, which follow from conservation of the energy-momentum tensor, the particle number and from Maxwell's equations. We solve these equations by numerical methods which are described in Chapter 1. The formalism of tori which we consider here is described in Chapter 2. We are interested in tori with constant density of angular momentum and Fishbone-Moncrief tori mainly. We study accretion rates in these tori when the mass of black hole is increased suddenly and so the equilibrium in the torus is corrupted. For tori with constant density of angular momentum we study the influence of the presence of toroidal magnetic field on accretion rates.

The topic of this master's thesis is the legislation of local self-governing units from the moment of its creation to its possible repeal by the constitutional Court. The thesis is divided into eight chapters which are divided into subchapters and further. The first chapter describes basic concepts which are mentioned in this thesis and are related to the topic. This is e.g. explanation of the concept of an abstract act and examples of what abstract acts exist in our country, the definition and division of public administration, explanation of what self-govern is and how it is divided, what are generally binding ordinances and regulations and what is the difference between the two. More basic concepts which are important for the comprehension of this master's thesis are explained. The following two chapters talk about the process of creation of generally binding ordinances of Municipalities and Regions and their regulations too. There are described requirements and structures generally binding ordinances and regulations of Municipalities and Regions, their receiving authority, who can the legislation suppose, its approval, force and effect. The fourth chapter focuses on the effectiveness of generally binding ordinances. It shows what areas municipalities and regions can issue generally binding...

The Master's thesis deals with alternatives to unconditional sentence of imprisonment, the main attention is given to alternative punishments in the strict sense, primarily to conditional sentence of imprisonment, conditional sentence of imprisonment with supervision, community service orders, pecuniary punishment and house-arrest. The study consists of introduction, 8 chapters and conclusion and discusses essential principles and bases of alternative punishments and also analyses substantive and procedural legislation of each alternative punishments in Czech Republic and draws attention to their positives and negatives. The first chapter explains the term "punishment" and describes the basic features of the absolute and the relative theories of punishment and also the purpose of punishment. In the last subchapter the study looks at basic principles that are applied for imposing sentences. Chapter Two and Chapter Three deal with conception of restorative justice that brought a new view to punishing of offenders and which is a starting point for issues of Probation and Mediation. Chapter Three explores the activities of Probation and Mediation Service in Czech Republic as an institution which is also entrusted the power of probation and mediation in the area of criminal law, but not only in this...