This thesis deals with selected institutes of the Act No. 340/2015 Coll, to Regulate the Register of Contracts (hereinafter as "the Act"). The unifying criterion is their impact on entrepreneurial entities stated in section 2 subsection 1 of the Act. Selected institutes of the Act are contracts and information published in the register of contracts, legal entities by section 2 subsection 1 paragraph n) of the Act, the business secret as an exception of an obligation of publication and an exception of an obligation to published contract by section 3 subsection 2 paragraph q) of the Act. The aim of this thesis is to characterize these institutes in more detail and to find out possible interpreting ambiguities that concern them. It also attemps to offer their solutions with regard to the relevant specialised literature. The thesis is systematically divided into an introduction, four parts and a conclusion. Parts are further subdivided into chapters, subchapters and subchapters's points. The first part discourses about contracts and information published in the register of contracts especially focusing on private law contracts. This part also analyses a term of metadata and a form of published contracts. The second part reports about legal entities stated in section 2 subsection 1 paragraph n) of the...

Linhart, T: The borderline and the relationship to its surroundings. [Diploma thesis] Praha 2015 Charles University, Faculty of Education, Department of Art Education, 71 p. (Attachments on CD: 2 illustration attachments). The diploma thesis features a theoretical study on the background of the author's own artwork. The text interprets the borderline as a horizon that would emerge and vanish. It presents the author's own artistic grasp of the theme in context of selected trends in fine arts. Author seeks to define the boundary of fine arts and art education to establish a foundation to his own pedagogic determination. He shows what theoretical frameworks take part on shaping his own professional direction. The didactic part looks at select situations from the author's teaching practice that already took place and reflects them in context of author's other pedagogic experience. The accomplishment and utility of the work lie in a description and interpretation of select situations from practice of a fledgling teacher and an educational complex, field tested, intended for gymnasium students.

This diploma thesis deals with the protection of information of the entrepreneur in a particular IT company. Attention was paid first to the area of protection of business secrets, know-how and confidential information towards employees of the company and to its clients and business partners, as well as to the protection of employee's and customer's personal data. Based on an analysis of internal processes and documents, contracts with employees, customers and business partners, shortcomings were identified and recommendations were subsequently proposed in line with valid legislation in the Czech Republic. In conclusion, the economic impacts were assessed not only from the identified shortcomings but also from the introduction of the proposed recommendations.

The thesis Teaching of the Eucharist sacrament in Magisterial documents from 2nd Vatican council to present at first, concerns with the Second Vatican Council, where, first of all, deals with the selected paragraphs from the particular constitutions, which participated essentially on the formation and elucidation of the eucharistic dogma. For the reason of coherent image, not a single decree was left behind (1st chapter). The teachings on the eucharist after the Second Vatican Council is divided according to the pontificates, those are an interest of the following chapters (2nd - 4th chapter). Each chapter deals only with the most important documents of the period. At first, the structure for every document is presented and after that follows a commentary on the eucharistic teachings, that indicates effect of this sacrament (the source and the summit of all the action; the unity of church and faithful). The fundamental questions are: Why was the given document written? Who wrote it? On what did an author reacted? The main goal of the work is to show the continuous church teachings on the eucharist. For the church can not be divided in the pre- and post-conciliar.

The thesis explores certain aspects of Zvědavá kamera, a Czechoslovak television journal that belonged among the most progressive pieces of Czechoslovak television journalism in 60-ties. The thesis is based on interviews with 3 of the still living makers of the journal: Otka Bednářová, Vladimír Branislav, and Jaromír Kincl. Based on their testimony, contemporary documents, and available television archive material the main question is being answered as to why Zvědavá kamera was allowed to exist for such a long time despite being politically controversial and why the makers did not face repression much earlier. The most substantial episodes of the journal are being explored in detail, among all Volba povolání (The Choice of Profession) by Otka Bednářová, Spor (Dispute) and Porota (Jury) by Vladimír Branislav and Jaromír Kincl. Based on the presented facts approaches are analyzed the makers took in order to make relatively free television journalism possible within the limits imposed on them by the totalitarian regime.

The objective of this thesis is to evaluate alternative weighting systems to determine if they have the potential to improve the current weighting system of the Financial Secrecy Index (FSI). The FSI, a measure of countries' contributions to global financial secrecy, currently weights its 15 qualitative components equally. A web-based opinion survey conducted in January and February 2016 among academics, journalists, experts and other persons familiar with FSI serves as the baseline for assessing new weights. The new weights derived from the survey results are not significantly different from the equal weights in 14 out of 15 components. The survey results suggest that widely held opinion is consistent with equal weight assumptions. Statistical model selection criteria from information theory that penalize model complexity prefer in majority of cases the simple model over the more complex one even though more complex model provides better goodness-of-fit statistics. Alternative methods and analysis such as Principal Components Analysis is performed and discussed. The present work finds that, statistically, the weights should not diverge from the equal weighting system in use currently. Powered by TCPDF (www.tcpdf.org)

Corruption, Tax Abuse, and Financial Secrecy PhD Dissertation, Miroslav Palanský, IES CUNI, 2020 Abstract This dissertation is composed of three papers that focus on different aspects of the relationship between the public sector and individuals who do not comply with the norms and regulations set by the government. I classify the ways in which individuals do so into two categories - corruption and tax abuse. Corruption, defined as the abuse of entrusted power for private gain, results in individuals obtaining more benefits from the public sector than is intended. Tax abuse, on the other hand, is defined as contributing less to the public sector than is intended. The last chapter of the dissertation focuses on financial secrecy, which I argue is the key facilitator of the two channels. In Chapter 2, I show that companies that donate money to Czech political parties subsequently report abnormally high profits, pointing to preferential treatment that these firms enjoy as a result of their political connections: I conservatively estimate that the connected firms outperform their non-connected but otherwise similar competitors by 8 to 12% following the establishment of the connection, which is a higher effect than found previously for more developed economies. Importantly, however, I find that the effect...

In my diploma I continue in the topic which I solved in my theoretical part of diploma. I study that "Fantastical moment" in practise. I am interested in its uprise or creation, in its character in memories of other people and in its evoking. The book is documentation of my collecting work and also of my secret interventions in personal places of my kith and kin which are hardly accesible by spectator. The book (or issue) is set in 4 pieces. In ideal case I would like to edit it in about 100 pieces and distribute it in galerie´s shops. In this way it would be possible to lent it in some chosen places in Brno.

The thesis deals with shapes of the Slovene fantastic tale in the 1945-1975's and looks into the roles which have been assigned to it by it's authors. The thesis assumes that during this period, there were three basic types of authorial approach: fantastic tale in the service of the state ideology, fantastic tale as a free play of imagination and fantastic tale with overlap. These three roles are analyzed on the example of nine fantastic tales, most of them being from the literary canon of the Slovene children's literature: Udarna brigada (Anton Ingolič), Zgode in nezgode kraljevskega dvora (Milan Šega), Drejček in trije Marsovčki (Vid Pečjak), Moj dežnik je lahko balon (Ela Peroci), Strah ima velike oči (Marjan Marinc), Kosovirja na leteči žlici (Svetlana Makarovič), Potovanje v tisočera mesta (Vitomil Zupan), Deklica Delfina in lisica Zvitorepka (Kristina Brenkova) and Avtomoto mravlje (Jože Snoj).

iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate income tax gains or losses. I first estimated profit shifting semi-elasticity using database of firm-level financial data. Subsequently I used these estimates to calculate corporate income tax gains or losses for individual countries. I estimate several models to see how much the semi-elasticity depends on specification and what affects it. The evidence suggests that companies do shift profits to countries with lower tax rate. The estimated overall profit shifting semi-elasticity ranges from 1.524 to 3.695 for different specifications of the benchmark model. Semi-elasticity of individual countries increases with financial secrecy score. Using statutory tax rate yields stronger results than using country-level effective tax rates calculated from the financial data. The estimated effect on government revenue ranges from 12% loss to 23% gain of corporate income tax revenues. In the sample of 53 countries with sufficient number of observations this translates to overall loss 48 billion US dollars. JEL Classification F23, F68, G38, H25, H26, H87 Keywords base erosion, profit shifting, corporate income tax, financial secrecy Author's e-mail michal.petrous@gmail.com Supervisor's e-mail jansky@fsv.cuni.cz