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Vehicle in business – accounting and tax aspects
Kruntorád, Michal ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis describes the acquisition and disposal of vehicle in business. Focuses at the legislative framework for these operations, and mentions existing resources before and after changes in 1st Jan 2014. Widest part covers the accounting and tax implications of such operations. The thesis describes the difference between the accounting and tax view at the depreciation of the vehicle. There are mentioned possibilities and accounting procedures for the acquisition, leasing and disposal of a vehicle. In particular, the purchase of vehicle with cash, under operating and finance leases, with loan, by exchange, as a gift, by heritage, by contribution of entrepreneurs to the company, by borrowing, by using private vehicles employees and entrepreneurs. Thesis focuses also on loss of the vehicle by its sale, the early termination of the lease, donation, destruction or theft.
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Analysis of third party insurance offered on the Czech insurance market
Kladiva, Jan ; Gruber, Petr (advisor) ; Ducháčková, Eva (referee)
This bachelor thesis deals with the analysis of third party insurance offered on the Czech insurance market and is divided into theoretical and practical part. At first the theoretical part discusses characteristics of the third party insurance, its history and legislation. It then focuses on conditions of contracting and terminating and how to change an insurance company. The thesis goes on in the practical part by comparing offers of the particular insurance companies according to various points of view, etc. according to possibility of additional insurance, maximal bonus limits and insurance limits. After that model examples are created, described and assessed by price. This thesis indicates how important is to have a third party insurance, and also how critical is to select the right offer (it is important to consider not only price but also quality). It indicates possible development in this sector of insurance industry as well.
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: Comparison of Public Transport in selected European cities, oriented towards exploitation of individual means of transport
Mašatová, Anna ; Mervart, Michal (advisor) ; Proroková, Olga (referee)
The subject matter of the theoretical part is the description of city public transport and its history, priorities used in public transport, tariffs and spatial distribution as well as integrated transport systems and vehicles used in public transport. The aim of the practical part is to closely examine public transport systems of individual cities, confront it from several points of view taking into consideration the exploitation and distribution of lines for different means of transport (tram, bus, trolleybus, metro). The cities investigated are Prague, Amsterdam and Budapest.
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Legal and health and social aspects of traffic accidents from the injured party{\crq}s perspektive.
ŠŤÁRAL, Jiří
This paper deals with the problems of aggrieved persons who have suffered property or health damage in relation with road accidents. The paper lists two options that an aggrieved participant of a road accident may use to require the compensation of incurred damage. The objective of the paper is to map and explain the issue of road accidents in view of legal, health and social aspects as seen by the aggrieved persons to be used for general educational purposes. The research utilizes the method of a secondary and content data analysis using criminal files of the Czech Police, the District Office in České Budějovice. The analysis processed individual injuries with the duration of treatment of the injured participants as compared to usual duration of treatment in light of forensic medicine. The data of individual aggrieved persons were processed and it was studied whether they joined criminal prosecution in order to require the compensation of incurred damage. The research analysis resulted in the finding that, out of a total number of 652 aggrieved persons under examination, 290 persons joined criminal prosecution and 362 persons did not. Another part of the research examining injured persons (256 aggrieved persons) showed that their actual duration of treatment matched the usual duration in seven cases only. Duration shorter than usual was found in 50 cases. Duration longer than usual was found in 199 cases. The results of this paper can be used as instruction to facilitate orientation in this issue for e.g. road accident participants or aggrieved persons of other criminal acts.
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Analysis of the human as an element of accident in the area of motor vehicles.
KUTLÁKOVÁ, Simona
This thesis analyzes the human as an element of accident system in the sphere of motor-vehicle traffic. Then interprets the risks, damages and injuries in this sphere which are caused by the driver. On this basis, the measures to reduce the number of injuries in the Czech Republic are drawn up. In this thesis is taken account of existing measures that were proceeded in this area. It focuses particularly on the subject "driver" and its role in traffic accidents.
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