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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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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.
Fulltext:  PDF
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"Psychology of the crowd during crisis situations - how is able to dispose with that one. (Law and psychological aspects.)"
ŠKOLKOVÁ, Věra
Use of scientific knowledge in crowd psychology is low-level presently. Even the individual branches of the Integrated Rescue System (IRS) do not use crowd psychology, in most cases, for dealing with crisis situations. The fundamental factor in understanding crowd psychology is the fact that crowd is a social aggregate and someone{\crq}s presence in a crowd gives rise to new qualities different from those of individuals present in a crowd. The rise of special qualities of a crowd is caused by the feeling of insurmountable power, psychic contagion and suggestibility of its members. The aim of this paper was, apart from others, to explode the myths about crowd qualities that are supported by numerous psychologists and authors of sociology textbooks. The assertion that a crowd is spontaneous, suggestible and emotional has been refuted by scientific research into a crowd and by logic thinking. Crisis situations often threaten human health and lives or, at least, property must be protected and the understanding of crowd psychology may facilitate the elimination of such consequences. That is why education is important, particularly in the branches of the IRS that deal with acute situations, whether it is a demonstration or a natural disaster. The objective should be the ability of each IRS member to become a ``leader of a crowd{\crq}q and to influence the crowd so that the situation could be dealt with wih the least possible impacts on human health and life or property. It is not sufficient to be aware of crowd psychology in light of its psychological aspects. It is important to learn about them in terms of its legal aspects that are inevitable for the present-day society and maintaining public law and order. A crowd that acts under the impression of anonymity must be made aware that this phenomenon is not so explicit any more and that each individual, howbeit part of a crowd, is legally punishable for their behaviour and acting.
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Legal aspects of navigating the Vltava in Southern Bohemia
MACHART, Ondřej
The objective of this thesis is analyzing the legal aspects of the completion Vltava waterway in the southern Bohemia, namely the legal relations arising from contract for work in construction, which was closed during the project and compare some selected parts of the contract with § 536 - § 565of Czech Commercial Code. Another objective is to analyze the financing of the project, especially in view of the Transport Operational Programme of the European regional development fund.
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Law aspects associated with obtaining financial resources from Structural funds of EU
KOKŠTEJNOVÁ, Dita
Práce popisuje právní aspekty upravující čerpání finančních prostředků ze Struktrurálních fondů Evropské unie. Dále se zabývá zmapováním úspěšnosti či neúspěšnosti českých fyzických a právnických osob při čerpání ze Strukturální fondů Evropské unie v porovnání s úspěšností či neúspěšností osob (fyzických i právnických) ze srovnatelné země a zjištěním na jaké projekty byly nejčastěji čerpány finanční prostředky ze Strukturálních fondů Evropské unie.
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