Coordination of social security by bilateral agreements on social security is a specific area of international law that is essential to pay attention to. Czech Republic has up to now signed 16 bilateral agreements that are valid in their entirety. This thesis focuses on these 16 bilateral agreements and compares them with Regulation (EC) 883/2004 which became valid as the Czech Republic became member of European Union and which replaced bilateral agreements that were concluded with member states of European Union. The aim of this thesis is to perform a detailed analysis and to answer on following questions that are directly related to this issue. Firstly the thesis focuses on personal scale and answers a question of who is covered by bilateral agreements. Secondly the thesis focuses on material scale and answers a question of what subsystems are covered by agreements and compares them with the principles applied by Regulation (EC) 883/2004. Finally the thesis deals with a question of a future possible approach to coordination of social security in a global scale. It can be concluded that bilateral agreements concluded by the Czech Republic are each unique legal instruments. Therefore it is essential to study each agreement separately and not to make conclusions based on general knowledge of the issue.

This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.

The diploma thesis deals with the Jewish Council of Elders in Prague, whose existence is defined in the years 1943-1945. The administrative body, which was formally established by renaming the wartime Jewish Community of Prague in February 1943, was obliged to carry out orders from superior authorities and act as an intermediary between the Nazi leadership and the persecuted Jewish population. Earlier emigration, retraining and care activities were replaced by the liquidation tasks and the management of other activities, which in consequence were to lead to the complete destruction of Jewish life in the occupied Bohemia and Moravia. The diploma thesis focuses on the historical and organizational development of the above-mentioned Jewish council from its inception to liquidation in the post-war period, as well as on the activities of departments and the fates of some employees. The organization is set in the context of the final phase of Jewish persecution, which in the period under review focused mainly on so-called Mischlinge and Jews from mixed marriages, and the Nazi policy of liquidation of Jewish communities and establish of Jewish councils. The thesis is based on the use and comparison of archival sources, periodicals, source editions or memories of contemporary witnesses. The main part of...

Number of areas, including the VAT one, were hit by recodification of private law since 2014. Number of areas, including the VAT, were hit by recodification of private law since 2014. This thesis focuses on analysis of the taxation progress of selected immovable property in years 2013 to 2015 and also on description of changes, that have occured - mainly due to the introduction of the new Civil Code. The reader finds a detailed comparison of selectedimmovable property and its supply according to the new Civil Code, the VAT Act and the Council Directive 2006/112/EC. The emphasis is placed on factual application of the theoretical findings (on the selected set of transactions) and the quantification of the impacts on the amount of the output tax in each year in the practical part of the thesis.

The thesis deals with design, implementation and optimization of a model based on artificial intelligence and neural networks, which is able to predict future time series prices on a stock market. Main goal is to create an object oriented application for successful future trend prediction of financial derivatives with the use of cooperating methods such as Hurst exponent evaluation and automated market simulation.

Reform of the UN Security Council and a stumbling block associated with it - abstract This thesis deals with matter of the Security Council reform, the most crucial body of the United Nations. It examines approaches of eleven specific countries which are divided into two groups. The first group is comprised by permanent members of the Security Council, the second one by states which, in case of their creation, could claim new permanent seats in this body. This thesis examines not only their real policies, but also their policies from theoretical - specifically neorealistic - point of view. Two different hypotheses were deduced from neorealism which were tested and subsequently evaluated as (in)valid. Hypothesis emerging from a standard neorealism put emphasis on policy whose goal is to maintain, alternatively to increase a state's autonomy (autonomy-seeking policy). International organizations are viewed as entity which limits, to some extent, this autonomy. On the other hand, hypothesis emerging from a modified neorealism put emphasis on policy whose goal is to gain, alternatively to increase influence on other actors (influence-seeking policy). On the contrary, within this policy international organizations are an useful entity because it is possible to achieve such an influence by means of them. In the...

As it is evident from the title, in my thesis I would like to provide an overview of the undertakings' procedural rights in proceedings under Article 101 and/or 102 of the Treaty on the Functioning of the European Union. Given the extensive investigative powers that are granted to the European Commission by the Council Regulation No 1/2003 and the consequences of being found guilty of violating Article 101 and/or 102 of the TFEU, it is necessary to ensure that the undertakings have enough ways available to exercise their right to defence and other rights and privileges guaranteed by the EU law and international treaties such as European Convention on Human Rights (e.g. the right to respect for private life). For this reason the EU law provides a range of procedural rights that should guarantee that both all the fundamental rights are observed and also serve as a system of checks and balances that prevents the misuse of the Commission's investigative powers. My thesis will focus individual rights of undertakings that are provided to them by the Council Regulation No 1/2003 and EU courts judicature. I will analyse their scope and purpose, the conditions under which they can be exercised and their limitations. Simultaneously a comparison between the rights of undertakings in the EU and U.S. legal system will...

(Prohibition on discrimination in international law of protection of human rights) The purpose of this thesis is definition of concept of human rights, equality and discrimination, explanation of principle of equal treatment and their reflection in present time. From general definitions, I gradually step towards the aplication of these terms in international law, legislation on regional level within Europe and at the end, implementation of principle of equal rights and prohibition on discrimination in law of Slovak Republic. The most extensive part is dedicated to issues of antidiscrimination from the perspective of the United Nations and pose its basic instruments that are used for promoting equality and fight against discrimination. The UN, within its activity, adopted a large number of international conventions explicitly focused on this issues since it was established. These documents became a pattern for additional conventions addopted within regional or internal law. Significant role in the field of fight against discrimination within the european region plays the Council of Europe. Convention on human rights and fundamental freedoms as a result of activity of this organisation is considered for basic pillar of protection against discrimination among european legal stanards. Compliance of the...

in English Dissertation Thesis David Kohout: Legal-Historical Aspects of Punishment of Nazi Criminals on the Background of the Adolf Eichmann Trial This Dissertation on the topic of "Legal-Historical Aspects of Punishment of Nazi Criminals on the Background of the Adolf Eichmann Trial" seeks to analyze the main approaches to the prosecution and punishment of the Nazi crimes. It was chosen to use the trial of Adolf Eichmann in Jerusalem in years 1961 - 1962 as a connecting thread of this whole work. It was so not only due to the individual remarkableness of the trial but also due to the fact that it was in many ways a very illustrative for the previous legal development until that time. Additionally, many commentators of this trial attribute it a great impact on the renewal of the interest in the prosecution of former Nazis who were implicated in perpetration of crimes committed until 1945 and who remained at large after the end of war. Therefore this Thesis goes beyond the Eichmann trial and focuses on its broader context in material but also personal sense (in the text it often referred to cases of prosecution of close collaborators of Adolf Eichmann). In the opening chapters this Dissertation, however, starts with events that go far back in time before the Adolf Eichmann trial. This is for the...

There is a relation between financial analysis of a company and the economic and legal environment of its registered place of business. The financial analysis is based on the financial reports reflecting the requirements of the national or supranational system of financial accounting. The creation of the single internal market of the European Union leads to harmonization of the financial accounting and reporting of the individual member states. The companies residing in the Czech Republic are obliged to make out the annual closure of accounts in compliance with the Czech Accounting Standards that reflect the requirements of the 4th directive of the European Communities. Under particular circumstances they also make out the closure of accounts in compliance with the International Accounting Standards IAS/IFRS reflecting the requirements of the International Standards Regulation adopted by The European Communities. Among such companies there belongs a subsidiary, T-Mobile Czech Republic, of which the financial analysis can be carried out based on the two different accounting standards. Finding out to what extent the conclusions of the analyses differ is the main task of the diploma thesis.