https://hdl.handle.net/20.500.14178/1 Faculties Sun, 06 Sep 2026 05:17:09 GMT 2026-09-06T05:17:09Z https://hdl.handle.net/20.500.14178/3922 Cellato: a DSL for Cellular Automata based on C++ Template Meta-programming Brabec, Matyáš; Klepl, Jiří; Kruliš, Martin Cellato is a tool with embedded DSL in C++ that leverages template meta-programming to define and execute cellular automata (CA) via concise type-level expressions that are specialized into efficient kernels at compile time. Its modular architecture decouples the Algorithm (rules), Evaluator (per-cell update), Layout (memory representation), and Traverser (grid iterator), allowing users to mix and match components without altering rule definitions. We demonstrate Cellato on Conway's Game of Life, Forest Fire, Wireworld, and the Greenberg-Hastings excitable medium, which cover binary as well as multi-state models and Moore to von Neumann neighborhoods. We experimented with three memory layouts (standard arrays, bit-packed arrays, and bit-planes) for transparent bit-level encodings and data-parallel optimizations. Targeting both CPU and GPU back-ends, Cellato delivers performance on par with hand-tuned code, while its zero-overhead abstractions, flexible scheduling, and portable optimizations provide a robust foundation for high-performance CA computations. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/20.500.14178/3922 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3921 How liberal democracy killed politics and brought populism - Unter Beobachtung. Die Bestimmung der liberalen Demokratie und ihrer Freunde by Philip Manow, Suhrkamp, 2024 Bakó, Beáta Csilla Democracy today means liberal democracy. Exclusively. And ‘the crisis of liberal democracy is not necessarily a crisis of democracy as such’. This is the starting point of Philip Manow’s new book, Unter Beobachtung. Die Bestimmung der liberalen Demokratie und ihrer Freunde (‘Under Surveillance. Defining liberal democracy and its friends’). The German political scientist contends that through the new, exclusive understanding of democracy as liberal democracy, politics has been ‘suffocated’, and this largely contributed to the success of populism. In this review I argue that the populist promise for the rebirth of politics is dishonest, and I point to an underestimated consequence of liberal depoliticisation: rights inflation. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/20.500.14178/3921 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3920 System of Instruments to Combat VAT Frauds in the Czech Republic Málek, Ondřej Value added tax is one of the largest sources of public revenue in the Czech Republic and, at the same time, one of the most vulnerable taxes to fraud. The very rules that make VAT a neutral tax on final consumption, namely the right to deduct input tax, the exemption of cross-border supplies with the right to deduct, and the allocation of taxation to the place of consumption, are the same rules that allow tax to go undeclared or unpaid at one point in a supply chain while a deduction or refund is claimed at another. The most serious manifestation of this vulnerability is missing-trader and carousel fraud. This monograph approaches the Czech system of instruments against VAT fraud not as a disparate catalogue of individual measures, but as a functionally coherent whole. It classifies the instruments dispersed across the VAT Act, the Tax Procedure Code, anti-money-laundering law and criminal law according to their primary function: preventive, detection, restorative or retributive. In doing so, it shows which instrument answers which question, where their effects overlap, and why none of them can operate effectively in isolation. Starting with the mechanism of VAT itself, proceeding through the definition and typology of VAT fraud, and concluding with a detailed analysis of individual instruments, from reverse charge and control reports to denial of claims, securing of the tax and criminal liability, the book offers a systematic account intended for tax advisers, attorneys, tax-administration officials, academics and students of law. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/20.500.14178/3920 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3919 Odpovědnost společnosti a jejího jednatele za nezveřejnění účetní závěrky Dvořáková, Daniela Článek analyzuje právní následky nesplnění povinnosti obchodní společnosti zveřejnit účetní závěrku jejím uložením do sbírky listin. Vymezuje zákonný základ, rozsah a lhůty této povinnosti a zabývá se požadavky na úplnost zveřejňované účetní závěrky. S přihlédnutím k relevantní judikatuře rozebírá sankce ukládané společnosti, zejména pokuty a možnost jejího zrušení, a dále odpovědnost jednatele za porušení péče řádného hospodáře, náhradu újmy, ručení za dluhy společnosti, vyloučení z výkonu funkce a případné trestněprávní důsledky. Článek uzavírá, že nezveřejnění účetní závěrky může mít vedle právních sankcí také významné reputační a obchodní dopady.; The article analyses the legal consequences of a company's failure to publish its financial statements by filing them in the Collection of Deeds. It outlines the statutory basis, scope and time limits of this obligation and examines the requirements concerning the completeness of the published financial statements. With reference to relevant case law, it discusses the sanctions that may be imposed on the company, in particular fines and the possibility of the company's dissolution. It further analyses the liability of the managing director for breach of the duty of due managerial care, including liability for damage, liability for the company's debts, disqualification from office and potential criminal law consequences. The article concludes that, in addition to legal sanctions, failure to publish financial statements may also have significant reputational and commercial implications. Mon, 01 Jan 2024 00:00:00 GMT https://hdl.handle.net/20.500.14178/3919 2024-01-01T00:00:00Z