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Donation - comparative study
Hejduková, Martina ; Elischer, David (advisor) ; Dvořák, Jan (referee)
Donation is not only a transfer of property, but it is a proof of certain relationship between the donor and the donee, which results from the liberality and altruism of the donor. Therefore it is understandable that majority of donations take place in the frame of family relations, they appear almost every day and they present a highly used contractual type in all legal orders. The legal regulation of donation has been significantly extended by the new civil code (Act no. 89/2012 coll. civil code) compared to the previous regulation and therefore is more compact and detailed, it has been also extended of another reason for revocation of donation, namely for impoverishment of the donor, furthermore the donatio mortis causa, which has been forbidden by the previous civil code has returned to the current regulation. In spite of enactment of new regulation some questions remain unsolved or new questions arise which will have to be answered by the currently non-existent specialized literature and judicial decisions. The aim of the submitted diploma thesis was to evaluate, whether the current legal regulation of donation contract can stand in comparison with the other European regulations, contained it civil codes with long-standing tradition whether it exceeds them in some directions, which deficiencies...
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Donation - comparative study
Hejduková, Martina ; Elischer, David (advisor) ; Dvořák, Jan (referee)
Donation is not only a transfer of property, but it is a proof of certain relationship between the donor and the donee, which results from the liberality and altruism of the donor. Therefore it is understandable that majority of donations take place in the frame of family relations, they appear almost every day and they present a highly used contractual type in all legal orders. The legal regulation of donation has been significantly extended by the new civil code (Act no. 89/2012 coll. civil code) compared to the previous regulation and therefore is more compact and detailed, it has been also extended of another reason for revocation of donation, namely for impoverishment of the donor, furthermore the donatio mortis causa, which has been forbidden by the previous civil code has returned to the current regulation. In spite of enactment of new regulation some questions remain unsolved or new questions arise which will have to be answered by the currently non-existent specialized literature and judicial decisions. The aim of the submitted diploma thesis was to evaluate, whether the current legal regulation of donation contract can stand in comparison with the other European regulations, contained it civil codes with long-standing tradition whether it exceeds them in some directions, which deficiencies...
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The influence of the founder on the quality of the financial statements of contributory organizations
Hejduková, Martina ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The bachelor thesis deals with the function, economy and accounting of a contributory organizations. It focuses mainly on the analysis of the relationship between the founder and contributory organization. Thesis is divided into theoretical and practical parts. First describes the national economy with the characteristic of a non-profit organization. Further work is focused on contributory organizations and their specifics in the area of management. Another section is dedicated to accounting of contributory organizations and the analysis of founder influence in this area. Practical part of the analysis is made of the influence of the founder city part Praha 4 on the quality of informations in the financial statements of contributory organization kindergarten Voráčovská.
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