Diplomová práce se zabývá skupinou akcionářů, kteří vlastní velký podíl na hlasovacích právech ve společnosti a mohou tak ovlivňovat její chod. Obchodní zákoník a jiné zákony pro tyto akcionáře stanoví zvláštní druh práv (možnost prosadit rozhodnutí valné hromady, právo výkupu cenných papírů, převod jmění na akcionáře) i povinností (povinný veřejný návrh smlouvy, povinná nabídka převzetí, oznamovací povinnost, nabídka na odkoupení). Práce tato práva a povinnosti zkoumá a hodnotí jejich zapracování do platné legislativy.

The health care in the Czech Republic has recently undergone significant changes that have led to higher quality of care and greater patient satisfaction. But the truth is that despite the widespread availability and relatively high level of health care there still are some shortcomings, especially from the point of the use and implementation of the patients´ rights and duties. If a person finds himself in the role of the patient, it is obvious that he feels vulnerable and is worried about one of the most important values of his life, which health undoubtedly represents. Thus, if a patient puts his health into the doctor's hands, he should be sure that with him will be act on the basis of a relationship and not a paternalistic. Knowledge of rights and duties of patients is therefore particularly important in terms of strengthening the equivalent relationship between doctor and patient. As a result of consistent compliance with the various rights and duties are reduced risks that threaten during hospitalization and increased patient satisfaction with the care provided. At present, legislative regulation of patients´ rights and duties in the Czech Republic is based on the Constitution of the Czech Republic and the Charter of Fundamental Rights and Basic Freedoms, however one of the most important legal documents relating to the issue is the Convention on Human Rights and Biomedicine, which aims to safeguard human dignity and human rights and freedoms of the individual with regard to the application of biology and medicine. An important milestone in this issue also became Act no. 372/2011 Coll., on the provision of health services, which entered into force on 1st April 2012 and replaced the Act no. 20/1966 Coll., on Health Care. This diploma thesis, as the name implies, deals with patients´rights and duties, while the analysis of the issue focuses on new legislation. The thesis is divided into a theoretical and a practical part. In the introduction to the theoretical part, some basic concepts related to the topic are firstly defined. Following chapters deal with the legislative anchoring of medical law as a whole and selected principles of medical law. The last two chapters, in direct relation to medical legislation, deal with patients´actual rights and duties. The practical part is focused on the research knowledge of rights and duties of both the patients themselves as well as healthcare workers. It is based on qualitative research methods conducted through the semi-structured interview. The research simple group consisted of six respondents from the general public, and six surveyed healthcare workers. The task of this section is to bring current knowledge concerning the overall awareness of patients´ rights and duties. The aim is to analyze the current legislation of the issue and map knowledge of patients´ rights and duties in both the lay and also professional public. The research shows that public awareness of patients´ rights and duties, despite their new anchor in Act no. 372/2011 Sb., about health services, has not increased far enough. Although at first glance the general knowledge of the issue, the public, on their own initiative does not seek to increase their knowledge of their rights and duties in relation to the providers of medical services. In contrast, awareness of health professionals regarding patients´ rights and duties is at the good level, but this can be attributed mainly to the fact of their daily movements in the field of the issue. This diploma thesis presents actual information about patients´ rights and duties from the point of current legislation view. At the same time it maps the knowledge of patients´rights and duties and healthcare professionals and points to the broader psychosocial context in the issue. The results can therefore be used both to improve public awareness of their rights and duties, as well as the education of all staff in the assisting professions.

In my thesis I first explain taxes as a general institute, including their history. For better understanding of the following text I point out the progressive development of the berthing system. State apparatus with a growing social system comes with constantly higher and especially more detailed tax collection system. Countries, due to the need of implementing their budgets, must punish tax evasion and fight dishonesty in business to enable more capable and more honest entrepreneurs to compete with each other and therefore not to support incompetent, dishonest, and increasingly "cheekier" subjects who periodically do not pay their taxes in full. In my thesis, I also assess the complexity of the added value tax system in my country and the different rates that give room for dishonesty and new and frequent amendments to the Added Value Tax Act. I consider the control reports as a necessary and much needed institute. However, although the very first possible rating results of the Ministry of Finance data do seem to be positive, they also, in my opinion, underestimate the yields. I've come to the conclusion that the institute of the control reports from the point of view of constitutionality is not unlawful, and so I differ with the opinions of the deputies and the senators that this is a similar case...

No description available.

This diploma thesis deals with the problems of tax evasion which is achieved through the use of tax havens. The aim of this paper is to identify the impacts of implementation of the new instruments to fight tax evasion on existence of tax havens. The thesis is divided into theoretical and practical part. The theoretical part defines basic tax concepts, harmful tax competition, methods of international tax planning and tax evasion. The main part of the theoretical part is the definition of tax havens, their use, typology and current initiatives that fight against the use of tax havens. The practical part contains an analysis of motives for the transfer of profits to tax havens and impact of implementation of the new instruments on these activities; and an analysis of specific tax schemes together with proposals for possible tax administration procedures against tax evasion. Examples present activities of taxpayers using tax havens to reduce tax liability. The results of the analyses are the negative impact on the existence of tax havens and an outline of the possible future development of the tax havens issues.

This thesis analyzes comprehensive overview of duties of members of a Limited Liability Company, and that in the situation, when new law about corporations and cooperatives, namely Act No. 90/2012 Sb., of corporations and cooperatives (Business Corporations Act), came into force. This law will replace the current Commercial Code, Act No. 513/1991 Sb., and that to the date of 1st January 2014, when the Business Corporations Act will be effective. For that reason this work does not analyze only the currently effective regulation of duties of members of Limited Liability Company, but it is also focused on regulation effective from 1st January 2014. In the first and second chapter is a reader introduced in the issues of Limited Liability Company, that it is followed up with the characteristic of business share and the definition of rights and duties in compliance with the juristic theory. The third chapter of the thesis is focused on possibilities of a systematic arrangement of duties of members of Limited Liability Company. Firstly there are described and critically evaluated possibilities of systematic arrangements, which are contained in specialized literature. Subsequently follows the systematic arrangement made by the author of the thesis, which is based on classification of duties according to...

The theme of this thesis is the duties of members of a Limited Liability Company. Recently experienced legislation about legal relationships of a Limited Liability Company many changes related to the new recodification of private law, made by the Act no. 89/2012 Coll, Civil Code, and by the Act no. 90/2012 Coll., Business Corporations Act. Recodification had very significant impact on some areas of a Limited Liability Companies and duties of theirs members. From this perspective it is a very current theme. The thesis is divided into five chapters. For thesis were used as primary sources laws of the Czech Republic, from secondary sources case law and numerous monographs, articles and commentaries to relevant laws. The most significant changes that directly affected the duties of members of a Limited Liability Company, are minimization of the amount of capital, pushing deposit and liability duties in the background, incorporation of the loyalty to the law, the possibility of acquisition of shares by the company, the possibility of creating more types of shares, the possibility of acquiring a stake in the company from non-owner and many others. The basis of the whole recodification is largely dispositive legislation that puts greater responsibility and prudence on members but creditors as well. The key...

The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.

Resumé Basic Elements of Relationship between Parent and Child (a Comparative Study) The topic of my master thesis is 'Basic Elements of the Relationship between Parent and a Child, a Comparative Study'. The main purpose of my thesis is to compare rights and duties of parents and children in their mutual relationship, both at the present time and in the past, as well as in various foreign countries. I tried to provide a comprehensive overview of this issue, because a lot of parents, more so children, do not know what their own rights and duties are. The main right, and also a duty, of parents is to raise their children, however, it is just the top of all their duties and rights as parents. Nowadays rights of children are stronger than in the past, thanks to international evolution. This international evolution causes national family law to be improved, which reinforces the rights of a child. We should however remember that rights of parents represent duties for children and vice versa, rights of children are duties for parents. The thesis is composed of an introduction, three chapters and a conclusion; the chapters are further divided into subchapters. The introduction describes the structure and main goals of my thesis. Chapter One deals with the history of rights and duties of parents and children. The...

The liability of the employee for damage in theory and practice The purpose of this thesis is to analyse the national legislative framework and highlight the differences between theory and practical application of the employee's liability for damage caused to the employer. The reason for my research is based on the fact that the importance of this issue is increasing driven by the fact that more people are employed with the multinational corporations. And there is an obvious trend to broadly interpreted, unilaterally extend and refine duties of the employees to such an extent that it is appropriate to raise a question, whether these approach is still in accordance with the law. Especially due to the fact, that such duties are often bound by sanctions in the form of claiming damages or even termination of the employment by notice. While the Labour Code in its general provisions clearly states that the adjustment of the employee's duties may only be stipulated as a result of bilateral legal negotiations. The thesis is composed of nine chapters, some of which are further internally divided into sub- chapters. Chapter One is introductory and contains my considerations of the importance of Labour Law, examine its historical development in recent decades and its current status within the national legislative...