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Funding and Provision of Rail Transport in the Czech Republic
Rohovská, Kateřina ; Stará, Dana (advisor) ; Michal, Michal (referee)
High quality public transport system is a hallmark of everyone from advanced European states. The existence and development of the public transport sector is significantly dependent on finance from public sources. The Czech Republic is no exception. The system of railway infrastructure in the Czech Republic constitutes the core of national transportation system with links to Central European transit system. The main objective of diploma thesis is to financial analysis of Czech Railways in the years 2005 - 2014. Czech Railways are considered the dominant carrier in the transport railway sector. Due attention is given to support from public sources, whether at the regional, national or even European level.
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The Commercial contract of purchase : (law and perspectives)
Nerada, Aleš ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
The Commercial contract of purchase (law and perspectives) The contract of purchase is one of the most concluded contracts between artificial persons as well as between natural legal persons. It is surely appropriate to analyse modifications related to New Civil Code that is being drafted and means one of the biggest legislative changes that is being made in almost fifty years in the Czech private law. Therefore, the purpose of my thesis is to analyze both an effective law of the commercial contract of purchase including the international level, and forthcoming changes first and foremost related to liability for defects, consequences for the attainment of the ownership from the wrongful proprietor in general as well as in connection with real estate. I divided the thesis in two main parts; the first one is dealing with an effective law of the commercial contract of purchase, the second one is dealing with legal regulation in New Civil Code according to contract of purchase. Each of these parts is divided into minor chapters for better lucidity. In the first part I describe International sale of goods regulated by United Nations Convention on Contracts for the International Sale of Goods and its application, then by effective law of the commercial contract of purchase in Czech Republic. Within the...
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European and Czech principles of contract law
Horáková, Monika ; Černá, Stanislava (advisor) ; Oehm, Jaroslav (referee)
8 Summary European and Czech Principles of Contract Law This thesis is focused on principles of contract law. In the first instance, it explains the theoretical conception of principles of law and adverts to their status in the Czech legal system. The second Chapter of the thesis dissertates about basic principles of the Czech private law starting with the principle of freedom of contract, ends with the principles of good faith and fair dealing. The main part of the thesis deals with the European principles of contract law. A contract is an indispensable instrument of a market economy. There is a close relationship between the European contract law and a proper functioning of the Single European Market. The European Union as an economic community requires harmonisation of private law, mainly the branch of contract law, to eliminate those differences between national laws which are inimical to the efficient cross-border business within Europe. The Commission on European Contract Law, as an independent body of legal experts from all the Member States of the European Union, under the chairmanship of Professor Ole Lando, started the way towards the consolidation of European contract law. It established the Principles of European Contract Law as a response to the need for a Union-wide infrastructure of contract...
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Proposal of Procedures for the Transformation of Accounting Data to the Tax Base in Accordance with the CCCTB
Kuchařová, Ivana ; Valder, Antonín (advisor) ; Jan, Jan (referee)
Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.
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Public procurement in the Czech Republic
Gaňová, Edita ; Žáková Kroupová, Zdeňka (advisor) ; Havlíková, Michaela (referee)
My Bachelor Thesis Public procurement in the Czech Republic deals with evaluating of public contracts in Usti region in years 2012-2014. Region of Usti is substantially dependent upon national budget which is supported from the federal budget of European Union. In those years was procured 2 007 public contracts in volume of 30 461 289 566 bilion CZK. The primary aim of this work is analysis of procurement arrangements in Usti region, and evaluation of procured public contracts in angle of number, financial volume and structure of public contracts. Particular indicator in performanced period, are compared and changes are graphical illustrated. Volume of public contracts increased to 43 % from the total financial capacity. Number of procurement arrangement increased to 38 %. Implemented method to obtain aims are based on promulgation and procurement of public contracts. Additional aim to obtain is implemented analysis of Usti nad Labem city in 2014 for procurement arrangement. Largest contractee in 2014 settled in Usti nad Labem, was region of Usti, which submited 71 % public contracts in total financial volume, and greatest number of order entries with 70 arrangement of public contracts.
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Analysis of German-Soviet economic and political relations from 1939 to 1941
Fabianková, Klára ; Kovář, Martin (advisor) ; Tumis, Stanislav (referee) ; Horčička, Václav (referee)
This dissertation deals with German-Soviet economic and political relations from 1939 to 1941. These were forms of totalitarian regimes whose cooperation was not suspended though its own dynamics were influenced by ideological, economic, and political conditions. One of the motives for the intensification of German-Soviet cooperation was Germany's attempt to secure self-sufficiency in the development of raw materials. The German-Soviet Nonaggression Pact of August 23rd, 1939 was a calculated accord with precise objectives when in both systems common national interests, which consisted also in the partition of Poland, overshadowed their ideological differences. This work outlines the circumstances of the negotiations, the main actors, and motives leading to the creation of the most significant trade agreements. It quantifies the Soviet deliveries exported to the German economy in the given period and analyzes the fulfillment of contractual obligations. A barely two-year business relationship in which Reich Foreign Ministry was significantly engaged provided more short-term benefits to the German war economy, especially in quantitative terms. It helped Hitler, among others, partially solve the import dependency. With regard to the structure of trade, the Stalinist regime was particularly important for the Nazi economy because of imports of raw materials and food. Reciprocally, Hitler's Germany represented a notable source of technologies and arms production. Business contracts completion was affected by military operations, strategic plans, contract terms and conditions, and other factors. In the last part, the thesis analyzes the German economic situation in the occupied territories of the USSR in the years 1941-1943 with respect to the area of present-day Ukraine and Belarus. The aim was to answer the question of whether the planned economic goals were achieved, and to characterize the most important factors influencing German economic gains. Part of this research was an analysis of the overall balance of obtained minerals, food, and labor in order to provide an answer to the question whether it was worth it, in purely quantitative terms, for Germany to terminate economic cooperation and attack the Soviet Union. Military action was motivated by economic objectives, while there is no doubt about the racially ideological background. In the elaboration and implementation of occupation policy representatives of the industrial and banking sectors or the Reich's ministries were actively involved. Benefits expected from the economic occupation of the Soviet territory were not realized. Efficiency and goals achievement were complicated by evacuation and collaboration, also corruption, guerrilla activities, and the concept of occupation policy.
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Social Security of Employees in European Union
Volná, Zuzana ; Ševečková, Jana (referee) ; Brychta, Karel (advisor)
This thesis deals with the coordination of social security systems at EU and national level. It presents basic analysis of the relevant EU legislation. The model examples show the application of relevant legislation of the European Union which relate to the situation, and mentions the context of relevant administrative duties. The last part identifies the most problematic areas and proposes some general, but also specific recommendations related to the examples.
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