1 Abstract (in English langugage) In the presented dissertation thesis I tried to argue that if we want to apply the principle of proportionality correctly in case of a collision of fundamental rights or in case of a collision between a fundamental right and a countervailing interest, it is not sufficient only to refer to this principle within the argumentation. On the contrary, it is necessary to recognize a structure of this principle and to apply its components. In order to recognize the structure and components of the proportionality principle, it is necessary to understand the role and effects of human rights in legal orders. I assume that theoretical backgrounds of this principle contribute to the better understanding of the objective tension between the individual's autonomy and general will of the society. Another important aspect in the correct application of this principle is the institutional balance between the legislature and the judiciary and overcoming of the "counter-majoritarian problem". In the contemporary, not only Czech, but also foreign practice we may observe lots of examples in which courts do not pay appropriate attention to the proportionality principle. When solving hard cases, sometimes they made only a reference to this principle without further elaboration. From the...

International tax issues already have not been problems of narrow circle of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms are now engaged in cross-border transactions and have to face international tax issues. One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle (internationally accepted standard) as the price which would have been agreed between unrelated parties in free market conditions. This thesis focuses on the issue of the transfer pricing that multinational enterprises use to move their tax base to the countries with lower or no tax. The aim of this thesis is based on the analysis of transfer pricing regulations in individual EU member states to propose a new approach or any recommendations for the czech tax policy in the field of transfer pricing. In addition the gained practical knowledge applied to selected case studies.

The thesis includes delatiled explanation of combinatorial principles used in school mathematics. The single principles are explained in details and practicised. The tasks at the end of the chapter serve readers for testing acquired knoledge.

Práce se zabývá modelováním a simulací výrobních systémů řízených principem tahu (kanban, CONWIP). Analyzuje vzájemný vztah průtoku, operačních zásob a doby výroby. Zohledňuje stochastické vlivy a variabilitu procesů. Teoretické základy jsou aplikovány na příkladu výrobní linky CP1H ve společnosti Bosch Diesel.

I denna studie undersöks föräldramötet som en arena för samverkan i förskolan. Genom semistrukturerade intervjuer, med såväl pedagoger som vårdnadshavare, söker studien kunskap om de avsikter och förväntningar som aktörerna har angående föräldramötets funktioner och betydelse för samverkan. Materialet har analyserats utifrån en fenomenografisk ansats och i resultatet framträder att information och samtal, av samtliga aktörer, beskrivs som centrala funktioner för mötet. I samtal och möten mellan aktörerna skapas möjligheter till samverkan. Möteskontexten innebär att pedagogerna har makt över innehåll och utformning. De strävar dock efter att bjuda in vårdnadshavarna till att utveckla verksamheten. Föräldramötets fokus ligger ofta på information om förskolans verksamhet, men studien antyder att många vårdnadshavare gärna skulle ta mer plats i mötet. Det finns även indikationer på att såväl vårdnadshavare som barn får alltmer utrymme i planeringen och genomförandet av föräldramötet.

COMPANIES IN PRIVATE INTERNATIONAL LAW - ABSTRACT The aim of this thesis is to familiarize the reader with the regulation of companies in private international law, with special regards to status of the company. The topic is mainly overtaken by the conflict between the incorporation principle and real seat principle. This conflict is reflected in the legal regulation of companies in private international law on both national law level and European law level. It is also connected to the question of competition between legal systems, which the thesis also deals with. Considering the globalizing world we live in and in which the perpetual need to reduce costs plays more and more important role, the topic is highly current. The thesis is divided into 7 chapters. The introductory chapter introduces the topic and points out the objectives of the thesis. The second chapter explains the basic concepts it is going to work with, namely the concept of a company and private international law (conflict of laws). The following chapter discusses the question of status of the company. It explains the definition of status of the company and afterwards describes the individual theories of determining it, i.e. incorporation theory, real seat theory and a few other rarely used theories. In the fourth chapter, the author pays...

Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.

This thesis deals with the safe country concept; within which we can further distingiush two concepts - the one of a safe country of origin and that of a safe third country. When applying the safe country concept, states are limited by their obligations which stem from international law, in particular by the principle of non-refoulement. Furthermore, the concept of safe countries cannot be analyzed nor applied without taking the non-refoulement principle into consideration. The non-refoulement principle is therfore one of the main topics of this thesis. It is viewed primarily trough the lens of the definition given by the Geneva Convention Relating to the Status of Refugees of 1951 and the New York Protocol Relating to the Status of Refugees of 1967. The goal of this thesis is to determine, whether the concept of safe countries is indeed in accordance with the non-refoulement principle. We will subsequently try to answer the question of how influential the principle is (and should be) in terms of states that follow the concept of safe countries. The main concern of this thesis is the application of the safe country concept in Europe, or more precisely in the European Union. The european safe country legislation belongs to the so-called Common European Asyulm System. The centrepiece of this legal...

In this study, I deal with general laws or principles of Czech orthography. After the introduction, I define the smallest written unit, a grapheme in the second chapter. In the third and fourth chapters, I focus on how and where two main principles of Czech orthography manifest, and how and where they are violated. The first of these principles is the phonemic principle, ie. the principle of a one-to-one correspondence between a phoneme and a grapheme, and the second one is the morphemic principle, ie. the principle of a one-to-one correspondence between a morpheme and its written form.

States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.