1 Maintenance duty between parents and children and ancestors and descendants Resumé The topic of my thesis is the maintenance obligation between parents and children and ancestors and descendants. After the introduction, I addressed the history of maintenance obligation in family law focused on the legal regulation of maintenance obligation. Act No. 265/1949 on Family Law changed the institute of the power of a father to the institute of the power of parents. Father and mother had and have until now the same rights and the same obligations in the upbringing and nutrition of children. First, the law established maintenance obligation for mothers. The said Act did not make difference between a child born to the marriage and a child born outside of marriage. This Act was progressive. The Family Act No. 94/1963 Call. related to the economic change which had an influence on the vast changes of our legal order. The said Act has been amended for several times. Since January1,2014, maintenance obligation has been regulated by the Civil Code, Act No. 89/2012 Coll. into which the family law is incorporated. The Civil Code is a general code of private law which is, in terms of content, not continuous with the previous Civil Code, No. 40/1964, however this does not apply to family law. The Civil Code takes over the...

The subject of this thesis is a comprehensive analysis of the specifics of the crime of failure to provide aid in the healthcare, committed especially by doctors. The thesis itself is systematically divided into six chapters. The first chapter deals generally with crime of failure to provide aid. This part deals with legislation in the past and today, in detail there are also analyzed two of Acta Reus of this crime with particular emphasis on the theory of action, causality acts and omissions and some theoretical difficulties associated with this concept. Furthermore, the chapter discusses the developmental stages, the possible concurrence with other crimes, the circumstances excluding illegality, extinction of criminal liability, criminal sanctions and their demise and the interpretation of certain terms. In the second chapter, I analyze in detail the problems of general and special duties to act, their sources and issues. I do not focus only on Czech regulation, I concentrate on theory as well. The third chapter discusses the specifics of criminal responsibility in healthcare with an emphasis on interpretation of the term lex artis medicinae, and also depicts the requirement that criminal liability should stand as a means of last instance, particularly in the area of healthcare, together with a...

This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.

Conscription in the legal system of the Czech Republic The main goal of this thesis is to provide a comprehensive take on a conscription legislation in the Czech legal system. With this in mind the beginning of the thesis includes a definition of conscription as well as the differences between conscripted army and a professional army since both these systems currently are or have been present in Czech armed forces. To better understand the different types of conscription used throughout the history, the thesis also contains a chapter encompassing a basic development of Czech (Czechoslovak) foreign policy and defence strategy since the birth of an independent Czechoslovakia up to this day, focusing its impact on the concrete type of conscription used in the particular period. Then, a comprehensive third chapter about a historical development of different types of providing defence to the area of the contemporary Czech Republic is included. Each subchapter is dedicated to a certain historical period since the early system of princely retinues during the 10th century up till the 21st century and a fully professional army. The main part of the thesis consists of chapters four to seven which describes individual aspects of current conscription legislation such as organization of Czech armed forces,...

This paper deals with a comparison between the Czech duty of due managerial care of a member of governing body of limited company and the Irish non-fiduciary duty to exercise care, skill and diligence of a director of limited company (hereinafter also referred as "duty of care"). The paper aims to find out a possible way to improve legislation of the duty of due managerial care on the basis of comparison with the duty of care. The duty of care sets the ground for the comparison, therefore the paper deals first with the Irish legal status of the duty of care, which has been recently changed by the Companies Act 2014. Despite of the codification of the directors' duties, the core of interpretation and application of the duty of care still rests in judicial decisions. Nevertheless, the change of source and statutory wording of the duty means that the substance of Re City Equitable [1925] does not represent a good law anymore. The standard of care of Re City Equitable [1925] has been replaced by the minimal objective standard based on the British judgment Re D'Jan of London [1994]. The content of the duty of care is determined on the case by case basis, but in any event it consists of conclusions of the British judgment Re Barings [1999], which has been accepted by the Irish courts in restriction...

My thesis focuses on one of the fundamental issues of representation of stock corporations by their elected bodies or members of these bodies. This issue concerns the responsibility of these parties to act in the performance of their duties with due managerial care which is a key aspect in determining the standard required from the parties representing a limited liability company and a joint stock company. This topic is extremely relevant to the current situation due to recent re- codification of private law, whose linchpins are Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business companies and cooperatives (the Act on Business Corporations). The authors of these regulations during their drafting had to cope with the development of both the doctrine and the case law and their task was not only to adapt the legislation to the commercial law practice of stock corporations of the 21st century, but also to resolve some of its contentious issues. The thesis consists of an introduction, three main chapters further subdivided into subsections and the conclusion. The first chapter deals with the legal regulation and the description of the concept of due managerial care and related aspects at the time of effectiveness of Act No. 513/1991 Coll., the Commercial Code. Particular...

The topic of this thesis is translation ethics. The theoretical part provides definitions of key concepts in the field of normative ethics, as well as an overview of the existing research into ethics in translation studies. Three possible ways of approaching this topic are presented and the main themes of translation ethics identified. The thesis then describes the history of codes of ethics with special attention to problems regarding these written ethical norms. With focus on their content, the thesis provides a detailed description of translators' individual rights and obligations, as defined in various codes of ethics, which deem a translator's behaviour ethical or unethical. The thesis also explores how translators can be affected by the unethical decisions of other people. The end of the theoretical part focuses on translation ethics in connection with CAT tools and machine translation. The empirical part analyses data collected through questionnaire research, the aim of which was to study translators' behaviour in ethically challenging situations. First, research methods and individual parts of the questionnaire are described. The thesis then provides an analysis of respondents' answers with a special focus on the reasoning behind their decisions. The data is compared using other information...

This diploma thesis deals with the content of the consumer contract and its regulation from the perspective of consumers. The aim of this thesis is to analyse this particular regulation, decide whether it is sufficient, where can be seen some deficiencies and whether the regulations fulfil its function, that is to protect the weaker party. The thesis is divided into five fundamental parts. The first one is concerned with the introductory issues, such as the consumer itself, consumer protection, why is the consumer actually protected, the principles on which is the protection based. The second part looks into the unfair terms in consumer contracts. The emphasis is placed on problematic provisions with respect to the Court of Justice case-law as well as the national case-law. An independent head is devoted to the possibility of the contractual penalty in terms of trade. The third section deals with contractual information requirements. It summarizes the European regulation. It also compares the preceding regulation with the new one in order to find the current tendencies. The contractual information requirements are viewed critically, based on specialized comments and analysis. The national regulation is divided into the general regulation and consumer regulation considering the difference between...

The main target of my diploma work is the evaluation of the financial statements course and the statements in a certain company, the calculation of the income tax and the draft tax strategy for the business entity. At the beginning of the practical part I describe the individual ithems of the financial statements for the years 2010, 2011 and 2012. The following is findings profit, its subsequent transformation and the calculation of taxes of corporate income. The last part of the practical part is tax optimalization and design strategy. I suggested 3 options: tax optimalization by way of depreciation, the donations to good causes and employment of workers with reduced working capacity.

The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.