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Liquidation of the inheritance in Czech and Austrian legislation
Gadasová, Simona ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
59 Liquidation of the inheritance in Czech and Austrian legislation This diploma thesis is focused on the over-indebtedness of the estate in two countries, namely in the Czech Republic and in the Republic of Austria. Its main goal is to analyse the current situation, compare the differences between the two countries and point out the problems of current legislation. In this thesis, there was mostly used descriptive method, in combination with the comparative method. The Austrian legislation was chosen for comparison because of the history that unites the two countries. Austria-Hungary, of which both countries were part, provided the basis for the current standards of both countries. The text of the diploma thesis itself is divided into two main parts. The first of them is focused on legislation in our territory. At the beginning, the reader is acquainted with the development of legislation, which ends with the currently valid laws. Furthermore, the estate proceeding is described, thus its process, the main institutes and the position of the notary as a court commissioner. Then, the assumptions under which the liquidation of the inheritance is ordered are analysed and also its influence on further proceedings. There i also analysis of the procedure of comparison of assets and liabilities, the methods of...
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Understanding rating movements in euro area countries
Brůha, Jan ; Karber, Moritz ; Pierluigi, Beatrice ; Setzer, Ralph
This paper investigates the link between sovereign ratings and macroeconomic fundamentals for a group of euro area countries that recorded rating downgrades during the euro area sovereign debt crisis. We apply an elaborated econometric estimation technique, based on a Bayesian ordered probit model, to understand how the decisions of rating agencies can be explained by economic developments. The estimated model reproduces historical ratings by using a small number of economic and institutional variables which seem to effectively summarize the large number of criteria used by Moody’s, Standard and Poor’s and Fitch in their assignment of sovereign ratings. Our results suggest that the size of the downgrades observed since the start of the sovereign crisis has been broadly in line with the deterioration of economic fundamentals for most countries.
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Status of creditors of the testator in the estate proceedings
Peřinková, Petra ; Elischer, David (advisor) ; Dvořák, Jan (referee)
The diploma thesis deals with the topic of the status of creditors of the testator in the estate proceedings, which has undergone a major change with the modification of the current Civil Code. Adjustment of inheritance law and, with it, the position of creditors in the estate proceedings during the period of socialism was dismal, so this change was needed. The ability of creditor to protect his debts in the case of the debtor's death has been extended by many new and old-age institutions. Together with that, the responsibility of the heirs for the testator's debts was extended. The diploma thesis deals with the opinions of the professional public, which are often very different or even contradictory. Part of this work is an analysis of these opinions and searching for a suitable starting point. The thesis is divided into six chapters. The first deals with inheritance law as an absolute property right, that is, the law that works erga omnes. It also defines the conceptual difference between inheritance and estate introduced into civil law with the effect of the Civil Code. The second chapter deals with the genesis of the transition of testator's debts to the heirs and the position of creditors in the past. The historical chapter summarizes both substantive and procedural law, without which the...
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Development Activities of Town of Lomnice nad Lužnicí
VISČUROVÁ, Renata
The theme of my diploma thesis is Development Activities of Town of Lomnice nad Lužnicí. The main gain of my thesis is to evaluate activities of the selected period and to elaborate the development activities for the future according the variability of financial resources. I choose the period between 2011- 2018. Conclusions of this diploma thesis can also serve the current management of the town. It could provide them with an overview of the town´s economics situation and its development.
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Financial literacy of clients in material need
MIKLOVÁ, Kristýna
The bachelor thesis is focused on financial literacy of clients in material need. The thesis is based on the theoretical background that explains the concept of money, financial literacy and its structure, and also points to the importance of financial education, the level of which is set by the Standards of financial literacy for primary and secondary schools. The second chapter of this thesis deals with loans (especially from non-banking institutions), debts and the most extreme solution for non-fulfillment of obligations - the seizure of property. The following part deals with the inclusion of material need in the Social security system in CR, the characteristics of the target group, the description of individual benefits in material need and the list of situations in which the person can be declared in material need. At the end of the thesis, research data is interpreted to find out how respondents perceive financial literacy, how they relate to and how they deal with money. The research group is the clients of the Labor Office of the department of material need in Žďár nad Sázavou.
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Statistika & My (č. 3/2018): měsíčník Českého statistického úřadu
Český statistický úřad
Měsíčník informující o aktuálním dění v Českém statistickém úřadě. Přináší analýzy, komentáře, výsledky statistických šetření realizovaných a organizovaných ČSÚ, statistické údaje o ČR, jejich obyvatelích včetně mezinárodního srovnání. Uveřejňuje informace o ediční činnosti úřadu, odborných úspěších pracovníků, již uskutečněných a plánovaných tiskových konferencích, seminářích, akcích a dalších aktivitách.
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Assessing the Fiscal Sustainability of the Czech Republic
Ambriško, Róbert ; Dingová, Vilma ; Dvořák, Michal ; Hájková, Dana ; Hromádková, Eva ; Kulhavá, Kamila ; Štiková, Radka
We present a model of public finance for the Czech Republic that addresses the main sources of risks to long-term fiscal sustainability: ageing-related expenditures and revenues, and the corresponding evolution of government debt. The baseline model is based on recent demographic projections issued by the Czech Statistical Office that forecast a shrinking share of the working-age population. Along with regulations and microeconomic incentives embedded in the tax and expenditure systems, demographic developments will affect economic growth and government expenditure and revenues in the long run. Population ageing is found to have a significant impact on future government expenditure via spending on old-age pensions and health care, where the cost profiles are modelled to reflect technological progress in the treatment of ageing-related illnesses. The analysis shows that under the current policy settings, a compound demographic effect will cause the primary government balance to turn negative at the beginning of the 2030s. The growing primary deficits, along with interest payments, which react to debt dynamics, will lead to a rapid escalation of government debt. While the outcome of the model is dependent on the specific settings of macroeconomic trends and policy variables, our wide range of sensitivity analyses show that without a policy response, even the most optimistic population scenario delivers an unsustainable path for public finances.
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Liquidation of probate estate due to excessive debts
Libert, Karel ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
This thesis deals with one of the civil procedure institutes, liquidation of probate estate due to excessive debts, also known as liquidation of heritage that is newly designated as liquidation of inheritance. The thesis aims to comprehensively cover the liquidation-of-inheritance-procedure, from the opening of inheritance proceedings till the issuance of the decision resolving the case. The thesis is divided into five sections. Introductory section explains the terminological shift from the concept of liquidation of heritage to the concept of liquidation of inheritance, it acquaints the reader with the legislation changes that took place at the turn of 2013 and 2014 and it outlines the differences between liquidation-of-inheritance-procedure and the standard inheritance proceedings. The second section of the thesis seeks to define the concept of liquidation of inheritance. The definition is being found within the sense and purpose of the legislation of this institute and it is also stated that the legal definition of this institute has not been legally established. In the third section of the thesis, there is a concise summary of development of the liquidation-of-inheritance-legislation in Czechoslovakia and the Czech Republic since the late 19th century to the twentieth century. It may be noted,...
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Soviet Economic and Military Aid to Egypt in 1960's and 1970's
Čáp, Jiří ; Litera, Bohuslav (advisor) ; Novák, Petr (referee)
This diploma thesis deals with relations between Soviet Union and Egypt in 1960's and 1970's, with focus on Soviet economic and military aid to this Arabian country. Soviet Union is perceived as a protector superpower, while Egypt is a client state, which receives generous financial and material aid. This work maps particular pe-riods of Soviet economic aid since early 1960's, when some great economic projects were gradually realized (Aswan Dam, Helwan metallurgic complex), the attention is also decicated to arms supplies and modernization of Egyptian army. The first break point influencing mutual relations is Egyptian defeat in Six-Day War in 1967, after which president Nasser was willing to deepen relations with Moscow and even to grant durable Soviet military presence on the Egyptian territory. The period after the inauguration of new president Anwar Sadat in 1970 can be characterized as gradual worsening of mutual relations. The aim of this thesis is to describe particular aspects of Soviet aid and evaluate it in scope of broader political and strategic interests of USSR.
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