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Regulation of consumer credit
Janeček, Miroslav ; Kohajda, Michael (advisor) ; Vybíral, Roman (referee)
Regulation of consumer credit Abstract (English) Consumer credit is a legal institute and an economic instrument that allows consumer to pay funds that he does not currently have, when purchasing goods or services. Its importance is significant in the consumer society, so its provision and distribution must be regulated. Paragraph 2 of the current Consumer Credit Act No. 257/2016 Coll. defines consumer credit as a deferred payment, a cash loan, credit or similar financial service provided or intermediated to the consumer. The subject of this rigorous work is the analysis of the current regulation of consumer credit in relation to the adoption of the new Act No. 257/2016 Coll., On Consumer Credit, which implements the Directive 2014/17/EU of the European Parliament and of the Council of 4 February 2014 on credit agreements for consumers relating to residential immovable property. The legislator decided to consolidate the regulation of consumer credit into one rule, so the new act also implements the Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers. The new act thus represents a complex regulation covering both the provision and intermediation of consumer credit and the rights and obligations arising from mortgage credit agreement and...
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Money Laundering
Janeček, Miroslav ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
Money laundering can be defined as a process of converting the proceeds of illegal activities to legitimate money or other assets, or as a process whose aim is to conceal the origin and ownership of proceeds that come from illegal activities. Its main phases are placement, layering and integration. The main sources of dirty money are drug trafficking, procuring, arms trafficking, extortion, robbery and property crimes. The aim of this thesis is the analysis of the fight against money laundering in terms of financial law and from institutional point of view, evaluation of its success and the formulation of my own opinions on the possible improvement of the system components. The first part of thesis deals with the term of money laundering, its phases and characteristics and history. The second part analyses the legislation at international, EU and national level. Attention is paid to the AML Directives and to the AML Act. Main obligations prescribed by Directives and AML Act to obliged persons are identification obligation, due diligence, preservation of information, reporting of suspicious transactions, postponement of client's order, creation of internal policies and staff training. Then follows characterization of individual authorities and institutions involved in combating money laundering....
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Regulation of consumer credit
Janeček, Miroslav ; Kohajda, Michael (advisor) ; Vybíral, Roman (referee)
Regulation of consumer credit Abstract (English) Consumer credit is a legal institute and an economic instrument that allows consumer to pay funds that he does not currently have, when purchasing goods or services. Its importance is significant in the consumer society, so its provision and distribution must be regulated. Paragraph 2 of the current Consumer Credit Act No. 257/2016 Coll. defines consumer credit as a deferred payment, a cash loan, credit or similar financial service provided or intermediated to the consumer. The subject of this rigorous work is the analysis of the current regulation of consumer credit in relation to the adoption of the new Act No. 257/2016 Coll., On Consumer Credit, which implements the Directive 2014/17/EU of the European Parliament and of the Council of 4 February 2014 on credit agreements for consumers relating to residential immovable property. The legislator decided to consolidate the regulation of consumer credit into one rule, so the new act also implements the Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers. The new act thus represents a complex regulation covering both the provision and intermediation of consumer credit and the rights and obligations arising from mortgage credit agreement and...
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Money Laundering
Janeček, Miroslav ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
Money laundering can be defined as a process of converting the proceeds of illegal activities to legitimate money or other assets, or as a process whose aim is to conceal the origin and ownership of proceeds that come from illegal activities. Its main phases are placement, layering and integration. The main sources of dirty money are drug trafficking, procuring, arms trafficking, extortion, robbery and property crimes. The aim of this thesis is the analysis of the fight against money laundering in terms of financial law and from institutional point of view, evaluation of its success and the formulation of my own opinions on the possible improvement of the system components. The first part of thesis deals with the term of money laundering, its phases and characteristics and history. The second part analyses the legislation at international, EU and national level. Attention is paid to the AML Directives and to the AML Act. Main obligations prescribed by Directives and AML Act to obliged persons are identification obligation, due diligence, preservation of information, reporting of suspicious transactions, postponement of client's order, creation of internal policies and staff training. Then follows characterization of individual authorities and institutions involved in combating money laundering....
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R&D performance management focused on information basis of SMA techniques in SME
Kubáňková, Marie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee) ; Janeček, Miroslav (referee)
The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.
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Management of Funds of an Individual
Janeček, Miroslav ; Veselý, Marek (advisor) ; Kolman, Marek (referee)
This bachelor thesis deals with how individuals currently manage their available funds and especially how they should manage their funds properly. Also discusses the factors influencing the management of personal finances, financial literacy and financial planning principles. The application part is an attempt to use the knowledge discovered in the first part on the particular example.
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