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Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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The legal hospital health care regulation in the Czech Republic
Hrudíková, Jana ; Durdisová, Jaroslava (advisor) ; Krebs, Vojtěch (referee)
The diploma thesis is focused on the legal hospital health care regulation in the Czech Republic. The main efford is to provide a sufficient review of the up-to-date situation in this field. It examines hospitals by a theoretical standpoint and also its key problems concerning actual situation of the czech health care and lack of finance as the main significance. The top part of thesis focuses on actual legal hospital health care regulation and proposes ways of improvement. Following part assesses proposals of improvement of the hospital care quality. Final chapter presents possible ways of optimal solutions of hospital care as well as health care at all.
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Innovation and business project
Pantlík, Tomáš ; Moulis, Pavel (advisor) ; Michal, Michal (referee)
The aim of the thesis under the title Innovation and a business project, is to develop a specific entrepreneurial project represented by a fitness centre and to evaluate it from the perspective of its feasibility and return upon investment. Firstly, the theoretical concept of entrepreneurship is analyzed. The next step includes the analysis of applicable legal framework governing entrepreneurship in the Czech Republic and the last step is represented by the definition of the structure of the business project. In the first part, business is described by its general characteristics. The next part is dedicated to environment analysis analyzing the internal and external factors influencing the business. Next step defines business opportunities which includes description of services that the business will provide. Then, human resources required for running the business have to be determined, as well as marketing strategy supplemented by a marketing mix. Based on this, a SWOT analysis is developed, identifying strengths, weaknesses, opportunities and threats having an impact on the business. The final part comprises financial plan which deals, inter alia, with project is economic rentability and conditions underpinning its feasibility.
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Public procurement practise in the Czech republic
Ledererová, Lenka ; Hájková, Ivana (advisor) ; Dagmar, Dagmar (referee)
The thesis is focused on the procurement process in the Czech Republic from the perspective of the contracting authority and analyzes legislation in the field of public procurement, understandable definition of certain institutes in the field and evaluation of individual species and tender procedures. The aim is to bring the very essence of a procurement process at the local government level. The theoretical part explains the most important legal concepts and basic principles of contracting procedures. Furthermore chronologically describes the whole procurement process, including analysis of partial processes for selected types of procurement procedures. Results of the work is devoted to the questionnaire survey and controlled interview.
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Social and legal status of persons with health disabilities
Bezručová, Lucie ; Hájková, Ivana (advisor) ; Zdeněk, Zdeněk (referee)
The very thesis is divided into theoretical and practical part. The theoretical part of the thesis at the very beginning focused on the social history of people with certain disabilities. Continues thesis definition and characteristics of disability and its exact breakdown. The next chapter deals with the analysis of contemporary society in the area of discrimination against persons with disabilities and points to the possibility of employment in the labor market just people with disabilities. A relatively large part of the thesis is devoted to the concept of disability, then the conditions for entitlement to a disability pension and social benefits, especially for people with disabilities. The next part refers to various non-profit organizations Conclusion itself thesis is devoted to legislation related to social assistance to disabled persons. The practical part is based on a questionnaire survey forms and personal interviews. The text part is supported by graphs, tables and streamline the survey results further illustrative photographs of people with disabilities.
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Analysis of Cross-border Mergers on the Czech Market in the Period 2018-2015
Plucarová, Iveta ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.
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Integrace elektroenergetických trhů ve střední Evropě v právním rámci Energetické unie
Farkač, Pavel ; van Koten, Silvester (advisor) ; Pekárek, Štěpán (referee)
This paper examines the possibilities for further integration of day-ahead electricity market in Central Europe. The contemporary situation is locked due to the existence of the German-Austria bidding zone. However, compliance of this bidding zone with European legislative is questionable. Therefore, the author makes a thorough legal analysis to assess the compatibility of both analysed projects for market coupling with the recent legal development in the European Union. Further, the examined projects are technically deconstructed in order to evaluate their conformity or differences between each other as well as in relation towards the EU Target Model. It is assessed, that both projects are relatively well technically compatible, however, their merger is not possible until the definite and binding decision on the issue of German-Austrian bidding zone will be found.
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Comparative Analysis of Liberal and Mandatory Health Insurance Systems (specifically the USA and Czech Republic)
Topinková, Kateřina ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The thesis aims to critically compare liberal and mandatory health systems, and based on detected advantages and disadvantages of each, propose certain solutions and recommendations to optimize the health care system. During this task it also puts into context historical, legal and ethical backgrounds which strongly influence the system set up. Optimal adjustment of the health care system is an issue that worries most of the world's countries and this thesis, with it's unbiased evaluation, proposes suggestions on potential better functionality and effectiveness of health care. The theoretical part of the thesis deals with the major economical terms connected to health care and the typology of healthcare systems. In the following practical part, the US and the Czech healthcare systems are analyzed as the representatives of the liberal and the traditional mandatory health care systems by the international comparison method and the result shows positive experiences from the systems, applicable especially for the Czech Republic.
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Analysis of the legal aspects of doing business in the Czech Republic and Germany
Falcmanová, Barbora ; Antal, Jarolím (advisor) ; Němcová, Ingeborg (referee)
The thesis analyzes competitiveness and related business environment in the Czech Republic and Germany, also examines the legislative environment prevailing in both countries. The work is divided into three chapters. The first chapter determines the position of the two states in international competitiveness rankings. In the second chapter selected areas of the business environment are described, evaluated and compared. The final chapter is about starting a business in the Czech Republic, Germany. The thesis analyzes problems of cross-border activities of employees. Common features of both states and their differences are compared in order to be the inspiration for legal changes.
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Children's group as a tool for achieving work-life balance
Vojtová, Eva ; Šmíd, David (advisor) ; Rožnovský, Lukáš (referee)
The thesis discusses the problems of reconciling work and family life, focusing on the provision of services in a children's group under Act no. 247/2014 Coll. The theoretical part defines basic concepts relevant to work-life balance and briefly summarizes the options of preschool children care in the Czech Republic. The first part also elaborates the legal formalities of so called children's group. The practical part aims to assess the current situation of a specific children's group, reveals its strengths and weaknesses, opportunities and threats and on their basis formulates recommendations for its future successful operation. When processing this paper, literature review, description, questionnaire, depth interview and a final analysis and synthesis of knowledge utilized for formulating future proposals are used.
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