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The Behaviour of Investors in Prague Historic Reservation
Adensamová, Fay ; Spirit, Michal (advisor) ; Abrhám, Josef (referee)
The current situation in the historic centre of Prague does not allow for interference in the behaviour of investors. The tools for protection of Prague Historic Reservation are insufficient. Much of the real estate is not used and becomes ruins, resulting in an irreplaceable cultural and social, but also economic loss to the Prague Historical Reservation which is on the UNESCO World Cultural and Natural Heritage List. The aim of this thesis is to analyse the current state of Prague Historic Reservation as well as to suggest possible solutions. Analyses, own research, interviews and statistics have been used to prove the situation. There is a part of the thesis comparing the current state with other cities abroad (e.g. Vienna, Dresden, Cologne, Paris).
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Conflicts of roles - manager of the company is also the owner, manager of the company is not the owner - from the perspective of accounting
Nováková, Lucie ; Valášková, Mariana (advisor) ; Skálová, Jana (referee)
The work is about the differences in accounting according to company management, defines the possible differences in the financial statements between companies led by the owners or managers. The theoretical part defines the function and history of accounting, users of financial data, origin and activities of the audit, including a description of regulatory accounting statements in the Czech Republic and their explanatory power. The work focuses on the possible role of relationship conflicts owner and manager in connection with accounting. The practical part deal with results of the questionnaire and discusses selected cases of conflicts of financial analysis specific entity, which is also the owner of the business manager. The conclusion is comparing the theoretic knowledge with practical information.
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Problems associated with the Inheritance Procedure in the Czech Republic
Répal, Lukáš ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
This master dissertation (diploma) is committed to inheritance, inheritance law and inheritance with a focus on properties and also inheritance with international subject in the inheritance procedure. The goal of this work is to give sufficient information so that even the uninformed reader will know what is associated with inheritance, what are the basic terms from this area of law and also the questions of inheritance's inter-family relations because inheritance will be a subject everyone deals with eventually. The subject of this dissertation is inheritance throughout history to its current legal regulation. At the same time it is also mentioned inheritance as a change of ownership law and concepts that are related with this part of civil law. In the introduction is explained the terms of inheritance and inheritance law are explained with the view to the history of Roman law and to the Middle Ages. Next is an explanation of the basic law terms through to our current law regulation. There is also a focus on inheritance procedures including the change of the ownership rights and then will be the process of the registration of the ownership right to the real estate cadastre. With this topic is also connected a possibility of inheritance procedure with properties. At the end this work is included practices of case with international subject in the inheritance procedure. Because of the focus on the inheritance of properties, the last chapter is about the valuation of properties in the course of the inheritance procedure.
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Nájomné zmluvy
Lazúrová, Veronika ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
This Bachelor's thesis is concerned with particular parts of lease agreements of flats and commercial facilities according to the Czech law. The goal of this paperwork is to concentrate on those facts, which can lead to misunderstandings between contract parties and explain these verities also to not educated reader. In the introduction of this work I will focus on basic characteristics of differencies between residential and non-residential premises. But the main purpose of this work is to define concrete parts of lease agreement according to the Czech law. Very important part of this work is also the case study, which submission is inspired by reality and which conclusion will be definition of conditions of contract and also model of lease agreement of intangible good.
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The Acquisition of Property Ownership by Foreigners
Adensamová, Fay ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The conditions of acquisition of domestic (Czech) property ownership by foreigners (both non- and residents) have been changing a lot in the last few years. The biggest changes have been with regards to non-residents and happening in connection with the accession of the Czech Republic to the European Union. The aim of this thesis is to give a comprehensive overview of the development of legislation between 1989 and 2011 which constituted some restrictions to non-residents with regards to acquisition of domestic real estate. The emphasis is put on the changes in 2004 and 2009. An important part of the thesis is to show and draw attention to a more and more frequently occuring fact to which a great part of the final section of the thesis is devoted as the final section deals with a particular case of ownership acquisition.
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