Elder rights in documents of the Council of Europe The aim of this thesis is to describe documents of the Council of Europe concerning Elderly people. Documents of the Council of Europe do not contain a definition of an elderly person - like, for example, the Interamerican Union or African Union documents. We have to first find the definition of the elderly where the Council of Europe documents call a person who is over 60 years of age "elderly".The documents of the Council of Europe are a tool that is designed to help the human rights of the elderly. The aim of the documents of the Council of Europe regarding elderly people is to protect and improve the situation of the elderly who are because of their age considered a vulnerable group. The documents of the Council of Europe deal with problems like pensions, age discrimination and access to services. The most current issues that the Council of Europe have reported in their documents in 2020 and 2021 are digitalization and the coronavirus pandemic as well as the impact it has on the elderly.The documents of the Council can be divided into two types: bindng and non-binding. Binding Documents are Conventions - the most important is the European convention of human rights and European social charter. These documents offer direct protection....

Diploma thesis deals with Ambient intelligence issue. Represents its basic characteristic and demands for its realization. Describes actual stadium in this concept development and shows some present projects. Next focuses on Intelligent buildings issue. In connection with this addresses to so-called human behaviour patterns. Various methods of human behaviour patterns measurement are discussed there. Thesis then focuses on people counting system design, which is based on camera record. Such system represents way of human behaviour patterns measurement. Lastly, the using of this way obtained data is discussed.

This thesis solves design of rescue helicopters. It is a machine designed especially for rescuing injured people. It does not exclude the possibility of other uses. The aim is to design an extraordinary and timeless construction machine compliance with all technical and technological requirements. Emphasis is placed on innovative design and functionality. Design is designed after a detailed analysis and using the experience and information gained during their studies at the college.

This master's thesis has been created in order to enhance the security, reliability and quality of specific biometric devices and in order to achieve higher work efficiency of specific company. Both existing biometric devices and one new prototype have been chosen for the evaluation. First it was necessary to acquire the basic principles and structure of analyzed subjects. In order to achieve the goals, several risk analyses have been performed. Based on results of performed analyses the most key threats have been identified. For these threats the corrective actions have been suggested in order to make the probability of these threats as low as possible. This thesis also contain the results of performed analyses and benchmarking of the devices from the risk point of view.

The aim of the present thesis was to determine the problems of the current legislation of the criminal liability of legal persons and to consider whether it is possible to adopt the legislation as it is applied in England and Wales and use it into the legal order of the Czech Republic in compliance with the development of Czech legislation and England and Wales. Due to the extensiveness of the issue, only certain problematic parts of the legal order of the criminal liability of legal persons in the Czech Republic were selected. Attention was focused on the questionable parts selected only from the substantive part of the law. The approach to criminal liability of legal persons is diverse in the Anglo-American system. Variation can be seen at the level of individual states belonging to the system and at the federal and state levels. The first part of the thesis summarizes the development of the legal liability of legal persons in England and Wales, which were selected as the representatives of the Anglo-American system of legal culture. These countries were chosen because of the author's personal experience, which was gained during studies abroad, specifically in the United Kingdom. The first selected problem is the personal scope of the law, which is problematic due to the large range of persons to...

The following thesis explores the obtaining of evidence during criminal proceedings via a line-up technique which is listed in section 104b, Act No. 141/1961, Criminal Procedure Code. The chosen topic is reviewed in its complexity from several different angles including theoretical aspects and my own personal experience. The thesis concentrates on a line-up of subjects in natura, problems associated with the procedure and offers possible solutions on how to face the given problems. In the first chapter the thesis provides general definition of a line-up and its variations and remaining subchapters to the possibility of its urgency and unrepeatability as well as to the question whether an object must participate. Next it follows the historical development of line-ups, offers views both current and historical on the practice as a method of criminal evidence gathering and explores the fact that it has only recently become part of the Criminal Procedure Code. This is opposed to being considered, as was the case for a long time, as a specific kind of interrogation, a view that can still be found among some theorists up to this day. In the next two chapters, a line-up is compared to other methods of criminal evidence that are part of the Criminal Procedure Code and the thesis also takes a closer look at...

Criminal liability of Corporations Abstract Criminal liability of corporations is still a current topic of Czech legal theory and practice. In order to properly grasp this new institute within the Czech legal system, it is necessary to understand the very nature and basics of legal entities, their formation and further existence. Historically, legal entities have been perceived differently and a relatively complex legal-philosophical path has led to the inference of any liability for wrongdoings or torts. Although the criminal liability of corporations is not unknown to continental law, its decline during the 18th and 19th centuries has led to the disappearance of the legal continuity. That is why it may seem today that the introduction of direct criminal liability of corporations is something completely new and absolutely unknown to countries of continental legal tradition. In this work, the author presents a number of historical arguments as to why this is not the case and demonstrates that this institute was known throughout the legal systems throughout Europe. For a better understanding of the whole issue, the interpretation is guided from the very philosophical and legal-historical foundations of corporate theories, through their later development and finally to application by recent law. The core of...

Title of the Diploma Thesis: Criminal Liability of Legal Persons Abstract: Through this diploma thesis, the author presents a comprehensive summary of the phenomenon of criminal liability of legal persons, to the individual contexts of which presents his considerations. He discusses this phenomenon from many points of view, which correspond to the structure of his diploma thesis, as it forms its individual parts. These aspects are the legal theoretical background of this issue; the historical development of the phenomenon, including common law and civil law culture; legislative developments in the Czech Republic; positivist analysis of the applicable substantive legislation contained in Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them; a comparative analysis of the substantive legislation of the Czech and Slovak Republic and the subsequent summarization of the application of this new form of liability in the practice of the Czech courts. The stated goal of this diploma thesis is a comprehensive acquaintance with relevant aspects of this phenomenon, whereas focus of this diploma thesis is, in addition to the analysis of the valid substantive legislation of the Czech Republic in this area, especially on the above-mentioned comparative analysis of this legislation...

Personal income tax with the focus on tax exemptions and possibilities of tax reductions This thesis deals with the problematics of the personal income tax. The focus of this thesis is on possibilities of reductions of the tax or the tax base and on tax exemptions. The thesis is divided into six chapters. The first chapter explains the general concept of taxes, the history of taxes and the characteristics of the tax law. The author devoted the second chapter to the income tax, especially to its characteristics and its statutory regulation. Nowadays all regulation of the personal income tax is contained in one act, Act no. 586/1992 Coll., Income Tax Act. However, in the past the situation was different and therefore it is necessary to mention also the previous regulation, which was scattered into several acts and other legal regulations. The present Income Tax Act has been valid and effective for almost thirty years and it has been amended to a greater or smaller degree several times. The author mentions these amendments in connection with particular issues throughout the whole thesis in order to compare the present and the previous regulation. The third chapter deals with the theoretical view of taxes. The author writes about the characteristics of taxes in general and also about the special...

Stejskalová, J. Impact of the information on changes in tax burden on the stock market. Diploma thesis. Brno: Mendel University, 2017. The thesis investigates the relationship between the stock price returns and news about the tax burden of US companies listed on NASDAQ. Special emphasis is put on the role of perception of the news related to changes in tax burden. Using application Google trends, we show that increasing tax searches decrease stock prices. The thesis also investigates the positive relationship between news about tax burden and stock prices, in particular, shocks. Additionally, we differentiate between the market capitalization using interactions with the dummy variables. The results confirmed a higher impact of perception on large cap companies, we point out the importance of sentiment analysis at liquid markets.