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Legal Aspects of Flaw-related Responsibility
DAVIDOVÁ, Monika
This thesis performs the analysis of components created from legal aspects of flaw-related responsibility according to the new civil code of law, that came into full effect in 2014. In the theoretical part the idea of flaw-related responsibility is explained as well as how to differentiate the flaws, when the responsibility turns into an obligation, how to use these rights and how to solve the situations that had arisen from the incident. The contribution of this work is familiarization with the new civil code of law and analysis of it in relations between legal entities. The aim of this thesis is to point at the knowledge that public has about the flaw-related responsibility. This is achieved in the practical part which is focused on questionnaire survey amongst public of South Bohemia.
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Tax havens and tax optimization - legal, tax and accounting aspects
BLAŽÍČKOVÁ, Michala
This thesis is focused on the assessment of the legal, tax and accounting aspects of the tax optimization and using of tax havens. There were chosen the following tax havens: the Netherlands, Cyprus, Malta, Belize, the Seychelles. The choice of these states was based on statistics made by the company Bisnode (2015). In these states there were compared legal conditions and costs connected with establishing of company, tax aspects which were focused on the corporate income tax (with and without existence of the permanent establishment) and accounting aspects. Because of the better illustration of these aspects there was made a case study. This study was focused on the fictive small Czech entrepreneur who wanted to reduce the costs through using of tax havens. Tax havens and also the Czech Republic were compared in each chosen aspect. At the end there was determined a final order of selected states (each aspect had the same value on the final order). For the comparison there was used a scoring method (exactly in comparison of legal and accounting aspects). Tax aspects were evaluated according to the amount of tax duty. The final order was based on arithmetic mean of partial orders. It was found out that the best country for our small entrepreneur is the Czech Republic (with and also without establishing of permanent establishment). However, this result is affected by the chosen aspects and also by the size and main aim (reduce costs) of the entrepreneur. So we can´t say that these tax havens are disadvantageous for everyone all the time.
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Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
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Bio-electromagnetic compatibility
Matulík, Martin ; Rozsívalová, Zdenka (referee) ; Matulík, Radomír (advisor)
Following work deals with problems of effects of electromagnetic radiation on living organisms. It goes into interactions of electromagnetic radiation with environment, effects on living organisms, physical units of biological tissues and sorting types of electromagnetic radiation to determine means of protection against adverse health reactions. It enlighten means of establishing sanitary restrictions, differences in legal aspects at Czech republic and worldwide, possible medical utilization, even principles of selected diagnostic and therapeutic techniques. It looks into shielding effects of common materials, ordinarily used for protection against ionizing radiation via findings of practical measurements. Series of radiofrequency measurements has been done with precise spectrum analyzers, which should reveal some basic problems of frequency bands, ordinarily used in current period.
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Internet advertising and its legal aspects
Petrova, Evgeniia ; Boháček, Martin (advisor) ; Levý, Jan (referee)
The thesis deals with the legal aspects of Internet advertising. The main aim of this thesis is to define a legal code corresponding to this issue and to compare with the laws in Russia. The aim also is specify the efficiency of this legal aspects and review sufficiency of protection of consumers. Further explain the issue of spamming, find out its benefits to the retailer and negative aspects for consumers, and also to compare legal aspects of spamming with legislation in Russia.i
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Change of the legal form of business of a limited liability company to a joint stock company
ČERVENCOVÁ, Barbora
The thesis deals with the change of legal form of business of the limited liability company to a joint stock company. This work is divided into two parts, theoretical and practical. The first part is devoted to the most important findings related to the topic. The practical part contains a specific example of this change in the selected company. The transformation process is broken down into individual steps that precede a successful change. To meet the objectives are further evaluated legal, accounting and tax aspects related to the transformation of selected limited liability company into a joint stock company in the Czech Republic.
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Digital Library 2013
Pejšová, Petra ; Vyčítalová, Hana
Účelem zahraniční cesty byla účast PhDr. Petry Pejšové a Mgr. Hany Vyčítalové na konferenci Digitálna knižnica 2013, která se konala od 15. dubna 2013 do 17. dubna 2013 na Slovensku v hotelu Družba v Jasné pod Chopkom. PhDr. Petra Pejšová zde 17. 4. 2013 přednesla příspěvek s názvem „Jak využít citační manažery pro spojení publikační činnosti a šedé literatury?“, ve kterém seznámila účastníky konference s možností, jak zlepšit služby repozitáře pomocí zapojení citačních manažerů.
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Hennlich-Company development strategy change
Šumerová, Iva ; Turnerová, Lenka (advisor) ; Drozen, František (referee)
This thesis focuses on the company organization from the global point of view. It defines models of possible organizational schemes and factors which influence the company's strategy. It shows us the types of development strategy, describes the trends in organizational structures and talks about the legal aspects connected with organizational process.
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