The problems of judicial expertise in criminal proceedings Abstract Contemporary criminal proceedings are highly dependable on judicial expertise and in number of cases we encounter a situation where the determination of the facts is based on the expert evidence. However, judicial expertise is linked to a number of issues which damage the reputation of the field which is then considered to be untrustworthy by the general public. This paper is divided into 5 separate chapters dissecting the most commonly criticised practices by the general public. At first the issue of relegating responsibilities from the judge to the judicial experts is analysed. The author believes that there are two root causes to the problem, one being the factual accuracy of the provided expert evidence and the other being the unnecessary utilization of judicial experts. The aforementioned relegation of responsibilities places power in the hands of the experts whose work seldom meet the appropriate quality given the increased level of responsibility. Therefore the author further focuses on the problems with the quality of the expert evidence as well as examining the warranties provided by the current legislation and the shortcomings of this legislation along with the changes of it that are coming into effect as of 1 January 2021. The...

The content of this work is the analysis of expert opinions on the valuation of the business or its parts in several respects. In the introduction it is mentioned adjustment of valuation by Czech methodology ZNAL, International Valuation Standards IVS and European Valuation Standards EVS. Furthermore, it is carried out the comparison of these methodologies, including the German Standard IDW S1, according to some criteria. The analytical section is dedicated to the analysis of expert opinions, to assess their level of processing, and to point out some weaknesses or strengths. The conclusion is a quantitative summary of the results of analysis of expertise, as well as pointing out the most common shortcomings and proposals for their elimination.

The work deals with the valuation of a holiday cottage according to the previous valuation regulations and subsequently according to the present valuation regulation. In the chapters deal with individual valuation periods, description of a specific holiday cottage, valuation of the land, description of the locality. Easements are also part of the work. Valuation of a holiday cottage is done through practice expert’s reports drawn up for the second, third and present valuation periods. In the annex are available documents related to legal and construction developments of holiday cottage.

In the first chapter I define the concept of reasonable consideration by squeeze out on the basis of the Czech Republic, Slovakia and the European Union. In the second chapter are compared basis laws which regulate the purchase of participating securities in the Czech Republic and Slovakia, together with the EU legislation. The third chapter deals with the legislation for the surveys in compared countries. The fifth chapter deals with economic aspects of the determination of adequate consideration in connection with the views of experts in the field. The sixth chapter provides concrete examples of the determination of reasonable consideration in the Czech and Slovak Republic, including the major differences. The final chapter compares legislation in the Czech and Slovak Republics, and proposes ways to eliminate existing deficiencies.

The final thesis deals with the issuance of Act No. 254/2020 Coll., On experts, expert offices and expert institutes. The aim is to analyze, describe and evaluate the impact of the law change on expert activities. The analysis took the form of a questionnaire survey addressing 1,002 experts. The evaluation of the results is processed using graphs, tables and free citations of experts. The thesis deals with the characteristics of individual provisions of the law, their negative effects and benefits. The output of the work is an analysis of the current situation. In the end, recommendations and proposals for measures are formulated.

This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.

In the more expert practice, we need an expert report, the main part of the budget works.The budget for the construction of the most by the degrese of project documentation. For the purposes of the budget for expert in most cases does not have the komplete project documentation, is contained in the file on the basis of oral communication to stakeholders and on the basic of which it requires, or which shall ensure in the measurement. The more quality work is available, the more accurate the output in the form of a budget.There is currently no single procedur efor the construction of production in an expert opinion. For theis mason, i tis the main aim of this thesis in a flowchart, the overview of the possibilities of obtaining the neceséry supporting documents to the budget and the tool works and how Theky should proceed in that report. Use the flowchart in expert practice shall be verified at model examples in the conclusion of this dissertation.

The thesis analyzes an expert in social (institutional) relations that constitute the organizational and institutional background of Forensic Expertise as part of forensic engineering. The work explains the terminology and definitions used, with the greatest attention is paid to the analysis of the conditions for the exercise of expert activities from different perspectives (in particular legal and economic). Is discussed in detail in particular the status of expert institutes, and in all contexts: both in terms of expertise and its guarantee, as well as in terms of responsibility processors appraisal institute. Further describes the work of existing associations and experts estimated their future development. An important part of the work is a comparison of the conditions for the exercise of expert activities (advantages and disadvantages) in selected European countries: Slovak Republic, England and Austria. Based on the findings in the final section are designed and justified by changes in the conditions and rules for the performance of expert activities and other related aspects.