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Tax Optimalization for Agrall, Inc. company
Matula, Milan ; Petránek,, Vít (referee) ; Kopřiva, Jan (advisor)
The aim of my Bachelor thesis is tax optimalization in practical use. This Bc thesis is based on theoretical analysis and deals with the Czech tax system. It mentions different kinds of taxes in the Czech Republic and explain some possibilities paying of tax. The subsequent part deals with the analysis of tax system in private company Agrall, a. s. The practical part is focused on project management including EU projects. The main objective of project management and funds raising is to lead to finacial resource saving. In the practical part, several scenarios of grant and offshore possibilities are given an optimal solution.
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Competitive Strategy of the Company AGRALL zemědělská technika a.s.
Matula, Milan ; Trávníček, Josef (referee) ; Kopřiva, Jan (advisor)
The aim of the thesis focuses on the design of competitive strategy for the company AGRALL agricultural technology and to implement business based on the traditions of primary and secondary sectors of the Czech economy such as agriculture and engineering. Identification of appropriate strategies, namely the drafting of projects based on competitive analysis of several internal and external environment.
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Family House
Matula, Martin ; Šagát, Erik (referee) ; Matějka, Libor (advisor)
This presented bachelor thesis is composed of complete project documentation used as a background for building permit for construction family house. The main part is formed by project documentation and technical report. Parts of this thesis are also dispositional and architectonic studies, constructional details, thermal-technical studies, design of stairs and design of foundations.
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Obligations associated with shares
Matula, Martin ; Josková, Lucie (advisor) ; Eichlerová, Kateřina (referee)
- obligations associated with shares This thesis focuses on the question whether it is possible to associate obligations with shares in addition to rights, with closer attention to the issue of the creation of special obligations - their permissibility, limits and possible specific forms. The thesis aims to provide an unambiguous answer to the question whether obligations can be associated with shares, or more specifically whether it is permissible in the context of corporate law for joint stock companies to create special types of shares, the content of which would be special, unforeseen by law, obligations. In the first part of the thesis, a brief introduction of the obligations that are explicitly linked to shares by law is made, with a little more attention being paid to the elaboration of the duty of loyalty. The main part of the thesis consists of a section focusing on the permissibility of creating special obligations with shares, i.e. obligations that are not expressly provided for by the law. The thesis enters this section through a closer analysis of the issue of surcharges in joint stock companies and the related issue of the surcharge obligation as a share-related obligation. The conclusions from the analysis of the surcharge obligation are then used as clues to the question of the...
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Legislative changes introduced to reduce the average age of vehicles in the Czech Republic
Čamek, Michal ; Matula, Miloš (advisor) ; Mitwallyová, Helena (referee)
The aim of this diploma thesis is to analyze the impact of legislative changes motivated by the effort to reduce the average age of registered passenger cars. The topic has been chosen with regard to the growing social demand that strives to eliminate older, non-ecological vehicles. This thesis describes Czech legislative norms that influence in this issue and compares them with similar standards in selected EU countries. The thesis uses a specific sample of vehicles to prove that the legislative and administrative environment is not at a sufficient level to achieve appointed target.
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Validation of selected economic theories on macroeconomic data for the Czech Republic
Zoul, Lukáš ; Mirvald, Michal (advisor) ; Matula, Miloš (referee)
The main goal of the thesis is to explore selected economical hypotheses through theoretical conception applying macroeconomics data from the Czech Republic. This thesis includes the following hypotheses: budget deficits solved by increasing taxes, compromise between unemployment and inflation, low impact of budget deficits. To verify these hypotheses, there is a comparison with economic theories such as Laffer curve, which has showed that Laffer peak is at the level of 22 % taxation. Other used theory is the Phillips curve where correlation between inflation and unemployment rate is stronger based on yearly data than on monthly data. Theoretical model IS-LM has confirmed that multiplication effect could have caused the positive economic growth in 2010 and 2011. Even if economical hypothesizes are partially correct, they are not recommended for the government to determine their decisions. There are more efficient long-term solutions that can be used to solve challenges of the recent economic situation.
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A Comparison of the Ombudsman Institute in Northern Europe and the Public Defender of Rights in the Czech Republic
Kostelecká, Karolína ; Matula, Miloš (advisor) ; Pěkná, Jitka (referee)
This diploma thesis creates a general model of the Ombudsman Institution in Northern Europe and draws a comparison to the Public Defender of Rights in the Czech Republic. This thesis introduces a theoretical framework of this topic including definitions for control of public administration, ombudsman, classification of ombudsmen and historical evolution of this institution in selected countries. Based on the analysis of legislation in Sweden, Finland and Denmark, the general model of the ombudsman institution in Northern Europe is created. The comparison between this general model and the Public Defender of Rights Institution brings recommendations for Czech modifications. These recommendations include anchoring ombudsman institution in the Constitution of the Czech Republic, specifying education requirements of the ombudsman in the Public Defender of Rights Act, or increasing the number of ombudsmen, thereby dividing responsibility among several people specialized in certain areas.
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Evolution of the social insurance and relevant national institutions in the Czech Republic between years 2004 and 2014
Táflová, Kateřina ; Bartůsková, Lucia (advisor) ; Matula, Miloš (referee)
The main aim of this thessis is to analyze the evolution of legal rules and structures of organization of public administration connected with social insurance between years 2004 - 2014. The first part of the thessis provides the intro of problem. The second part sumarises main crosspoints within the evolution of social insurance and sickness and pension insurance and its covering organization - Českou správu sociálního zabezpečení. The crucial changes are written down in surveillance tables. There are also mentioned changes in social benefits of passive policy of employment and evolution of Employment Department. These are also specified in surveilance tables. There are also analized: impact of legislative changes on amount of social benefits, administrative burden of byrocratic workers and total operating expenditures. These makroekonomics data are graphicaly pictured in the second part of the tessis. Crucial is the enumeration of changes that had real impact on the national economic.
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A comparison of ways to ensure autonomous services in public interest by municipalities with extended powers
Hradecká, Olga ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.
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Analysis and evaluation of impacts on the independence due to the districts of Prague into separate villages.
Čáp, Vilém ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This section deals mainly with the economic theories of the budgetary determining taxes, financing municipalities and boroughs in Prague. They did not omit the legislative requirements of the functioning of municipalities and boroughs of Prague. In the practical part is evaluated development funds that flowed into the budgets of different sized urban areas and that the budgets of such units in a given period of time passed, if those units were part of the capital Prague. Part of this work is part of a proposal for legislative changes that would empower any Prague districts only allow a referendum. Finally, the comparison of the current state and the independence of the aforementioned boroughs of the capital, and in terms of income of the urban areas and in terms of financing certain obligations boroughs based on current legislation.
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