Title: Domestic violence and its prevention Abstract The purpose of my thesis is to analyze the issues of domestic violence, outline the basic characteristics of its essential aspects and focus on preventive measures of protection against domestic violence, especially the applicable legislation of the Czech Republic. The paper is divided into four chapters. The first chapter contains the characteristics of domestic violence as a criminological concept. At first there is a definition of the phenomenon of violence as the intentional act involved in the maltreatment and abuse. The second subchapter presents actual domestic violence which is explained by a description of its elements, types and forms, its process, method of identifying and documenting its causes. Chapter One concludes with a part regarding myths prevailing in the society about domestic violence. The following chapter focuses on violent persons and endangered individuals by domestic violence. The aim of this chapter is to describe the profile of both actors regardless of the gender expectations. Subchapter relating to endangered individuals includes the definition of victim and further discusses long term psychological consequences of abuse and specific groups of endangered individuals. The third chapter deals with the current legislation which...

ISSUES OF TRANSFER PRICING Transfer pricing is a very discussed topic of recent years, both by tax subjects, tax advisors as well as by tax administrations. This is due to activities of OECD and the European Union in this area, as well as due to increase in number of tax audits focusing on transfer pricing. The key documents are rules issued by OECD in the form of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is being constantly revised and supplemented, the latest revision being issued in 2017. In the narrower terms, transfer pricing may be defined as prices for transactions between connected (related) parties. In broad terms, transfer pricing may be defined as any and all transactions between connected (related) parties including in particular transfer of goods, providing of services, transfer and other transactions concerning intangibles, cost contribution arrangements and business restructurings, as well as related tax administrations procedures when deciding on tax duty in connection with the transactions performed between the related parties and the transfer pricing documentation. In the first and second part of this thesis I am outlining the historical progress in activities of OECD in the area of transfer pricing since the first report issued...

Philosophical justification of human dignity In the 20th century the transformation into the information society took place. The development of information technologies has brought enormous freedom, on the other hand a decline of the institution of family has quickened rapidly, the character of mutual relations in the society has changed. Thus contemporary science interferes in human naturalness. In the field of medicine technologies which enable lengthening of human life have been developed; however, this evokes the question of dignity of life like this. Current conception of human dignity is also affected by a number of recent tragedies. Consequently a huge development of protection of human rights attempting to prevent such situations in the future has taken place. Respecting human dignity is the basis of the profession of health and social workers, who together with other groups and organisations help disabled people. The project of home artificial pulmonary ventilation (DUPV) is intended for severely handicapped citizens who are dependent on a respirator for the whole life. The aim of my work was mapping the attitudes of DUPV to their own dignity. The research was carried out by a qualitative method; the monitored group consisted of seven DUPV respondents who were chosen by random sampling and by "snow ball sampling". As a method of data collection used a biographic dialogue, followed by standardized asking of 20 questions concerning the determined research questions. Based on the results of individual dialogues the casuistries were formed, obtained data were summarised in charts and tables. Three research questiond were determined: 1.How severely handicapped people with DUPV perceive their dignity? 2.Which non-material factors support dignified life of DUPV patients? 3.Which material factors improve the quality life of DUPV patients? All these questions were answered by the research. We want to mediate the results of the work to professionals, especially to the Centre for DUPV in Brno. The respondents, too, will be sent the results of our research and information from thechapter dealing with social security as well as the contacts with helping organisations.

The diploma thesis "Information literacy lessons and persons with mental disabilities in libraries of the Czech Republic" brings besides the basic concepts in the mental disablilities and information literacy field also their mutual context in the information education field. Further it presents results of the questionnaire survey, which focused on mapping of services for persons with mental disabilities in libraries in the Czech Republic and it brings a concept of a complex solution to providing these services in the Czech Republic.

This thesis is dealing with the corporation income tax base in picked countries of the European Union. Countinuous efforts by the European Union on the harmonization of direct taxation and efforts to unify the rules for determining the corporation income tax base fails. The purpose of this thesis is to show the extent to which the legislation of selected countries is similar and different. The main goal of this thesis it to compare the legislation of the corporation income tax base in Czech Republic, Cyprus and Austria. This thesis is composed of five chapters. First chapter contains definitions of terms used in this thesis. The second to the fourth chapter deals with the tax base legislation in selected countries. Every from these chapters describes legislation of the crucial components which effects the corporation tax base. Every chapter is subdivided into two subchapters. The first sub-chapter focuses on the tax payers.The second sub-chapter describes the corporation tax base and components affecting its structure. The second sub-chapter is devided into four parts. The first part describes legislation of corporation's income. There is mentioned taxable income, income tax excemptions and income which is not taxed within corporation income tax. The second part deals with expenses. There is...

This thesis analyzes the most important issues of criminal liability of legal entities that was, after the complicated process of enactment of the act number 418/2011 Sb., recently established by the Czech law. This topic still causes discussions and its development is not at the end. The thesis consists of eight chapters. The first chapter is a brief introduction to the structure of the text and contains defining of the basic aims of the study. Chapter two describes historical development of the topic in Europe and also shows much easier acceptance of criminal liability of corporations in common law. The third chapter compares different concepts of the topic established by several members of European union and characterises the modifications of this topic worldwide. In chapter four is explored effect of the enactment of the criminal responsibility of legal entities on basic terms and principles of Czech criminal law. Chapter five deals with imperfect form of administrative sanctioning of legal entities in Czech republic as one of the most important reasons of establishing their criminal liability. Part two of this chapter explains the distinctions between administrative and criminal ways of punishing illegal conduct of corporations. The sixth chapter illustrates the process of enacting the act...

When can a contract constitute the relation of influence or control and their potential consequences? The aim of my thesis is the description of the regulation of group entities (with the exception of concern law) with emphasis on the possibility to establish such relationship by a contract. I am trying to prove that establishment of the relationship of influence and control is possible. I am further trying to prove that such situations are not common in practice. Controlling relationship established by a contract is even quite unique. Another aim of my thesis is to describe the legal consequences of group entities under the Act on Corporations, especially the compensation for damages. However I would also like to take into consideration other consequences of group entities within the Act on corporations.

A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant, although not urgent. The current legislation suffers certain defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of legislation, focusing on the sources of law. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection...

This thesis deals with the criminal liability of legal entities in the environmental law. The new law on criminal liability of legal persons represents a big change in the existing conception of Czech criminal law. The first three chapters talk about basic concepts with which this thesis works. The Czech Republic is active subject in the field of international and EU law, therefore the following chapter is dedicated to the legislation of this issue in international and EU context. Chapter seven of this thesis direct talks about current Czech legislation of the criminal liability of legal entities. The chapter describes the historical development and current condition of the law of the Czech Republic and comparison of Czech and Austrian legislation. The end of this thesis describes the characteristics of several crimes against the environment, which, according to current legislation, legal entities can commit.

Transfer pricing between related parties and its issues As the globalization of the world continues, and as the companies are merging into multinational enterprises, the number of transactions between related parties under circumstances that would not be concluded between unrelated parties is rising. The correct application of transfer pricing between related parties ensures that the transactions are concluded as it would have been between unrelated parties. More and more attention is paid to issue of transfer pricing, frequently in connection with tax planning and tax optimization, which is partly misleading. The tax consequences of transfer pricing are nonetheless substantial. The purpose of this thesis is to analyse transfer pricing issues in the Czech Republic in the context of international rules and standards as set by international organizations, mainly Organization for Economic Cooperation and Development (OECD), United Nations (UN) and European Union (EU), primarily from the tax perspective. The thesis is composed of 11 chapters. In first chapters the thesis describes the basics of transfer pricing, the concept of related parties, arm's length principle, transfer pricing methods and transfer pricing documentation. The next chapters are mainly focused on international transfer pricing...