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Off-road four-wheel motorcycle for seniors
Mihálik, Boris ; Mazůrek, Ivan (referee) ; Brandejs, Jan (advisor)
This diploma thesis deals with the design and realization of function pattern of off-road four-wheel vehicle for seniors. First part of the work consist of research of current commercial vehicles for the elderly, as well as small four-wheeled off-road vehicles and their individual design elements. In this part of the work were also dismantled the proposed legislation allowing legal movement of vehicles on public roads and seniors ergonomics. Another section dealt with the proposal of possible variants for solving the essential structural elements of the vehicle. The last major parts of the work deals with detail description of each selected construction elements of the vehicle. Functional pattern has been manufactured and tested. At the end of this work were published the results of testing of the vehicle and also were proposed possible changes of design.
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Measure of a general nature
Schagerer, Milan ; Prášková, Helena (referee) ; Staša, Josef (advisor)
55 Summary of thesis - Measures of a general scope This thesis deals with the brand new tool in Czech administrative law, "opatření obecné povahy". Although the term is not used in English, it can be translated as "measures of a general scope". It was incorporated into Czech law in 2005, after hasty and not very well prepared procedure. It was electronic communication act, that brought this institute into the life in 2005. This has been subject of criticism until these days. The main reason is that it overtook general legislation incorporated in the Code of administrative procedure. In other foreign countries, the most often use for this institute is in traffic signs. It is simple and very well understandable thing, which helps authorities to know and learn how to use measures of a general scope. In our country, the first act that used it, was the one dealing with one of the most complex systems - telecommunications. As it is described in this thesis, it wasn't understood by authorities at all. Courts are dealing with cases in which measures of a general scope are used as acts or decisions, not as hybrids as which they were developed (in one case, it was even used as instruction for towing a car parking in the wrong spot). In general, measure of a general scope stays between regulations as general acts, and...
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Leasing company in the time of an economical crisis
Bartůněk, Martin ; Scholleová, Hana (advisor) ; Kotáb, Jiří (referee)
Leasing companies as a part of the Czech financial system can feel the impacts of the current crisis. The financial crisis influences the leasing business in three categories. First, there is a shortage of new contacts. Second, some of active contracts from previous periods are endangered or in default. And third, the financing banks are nowadays much more cautious in their approach to the leasing branch. Moreover, the recent legislative changes also have not encouraged the leasing enterprise. For all these reasons mentioned above the current management of a leasing company has to adopt some elements of the crisis management, including restructuring and a possible employees' number reduction. The part of the crisis management process should be also an evaluation of the firm, and following this index in time.
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A comparison of employment law in the Czech Republic and Slovakia
Bojnanská, Natália ; Štangová, Věra (advisor) ; Vysokajová, Margerita (referee)
Resume in English My final work paper talks about the two different labour laws in two different countries. I have chosen this topic for couple of reasons. One of them is the history of these two countries , which used to be without borders and have been one state named Czechoslovakia. This republic has ended its existence in 1993 an since then the both countries went a long a way of their development. I'm also a student in Czech republic , but on the other hand was born in Slovakia, which makes me more curious in these two codes. I started my work with the history of both countries , as said before , which they have the same. And then continued with the actual legislative acts. But I don't compare all the legislative acts of these countries , but only their labour codes. In this comparison I found paragraphs saying mostly the same in both countries , but also on the other hand major differences, where in the other republic I couldn't find comparable modification. This was the case of home work or telework in Slovakia, where there is no such regulation in Czech republic. On the other hand so called account of the working hours has no such opposite in Slovak regulation. Mostly both of the laws are saying the same , but using different terminology . Which is understandable because even though we were once the...
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Trading Income Transform to The Tax Base for Legal Entity Taxation
POBORSKÁ, Miroslava
Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.
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Financial leasing for passenger vehicles
Klímová, Marie ; Randáková, Monika (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing passenger vehicles. The first part is focused on characteristics of leasing and individual accounting and tax documents. Then it describes changes in the Czech legislation from 1. 1. 2004 to 1. 4. 2009. These changes are illustrated on concrete examples, as well. It is also described accounting view at the financial leasing (by lesee and by leasing company). The final part of this work describes special cases of financial leasing and their book-keeping.
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Impacts of 2016 VAT cut on selected groceries in Slovakia
Tóth, Michal ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.
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Tax deduction of vocational education
Gluzová, Karolína ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
Diploma thesis is focused on tax deduction of vocational education. The thesis analyses reasons for the introduction of tax deduction. These were for example trends in education in the Czech republic after year 1993, as well as employers´ demand on skilled employees. Beside the description of legislation of tax deduction of vocational education, diploma thesis describes how the vocational education is supported abroad. The last part of diploma thesis analyses employers´ opinions on tax deduction of vocational education, that were obtained from questionnaire.
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Representation
Navrátilová, Lucie ; Dvořák, Jan (advisor) ; Elischer, David (referee)
REPRESENTATION This theses focused on representation in term sof civil law, family law and business law. This issues is processed komplex and contains all the basic attributes of representation. Theses is based on current treatment of private law and it highlights the changes in new civil Code effective since january 2012. It evaluates legislation in comparison with future changes. It refers to mootness, uncertainties and inaccuracies contained in the current Civil Code. The work focuses on the representation in general and its different types based on the Civil Code. It also contains a modification in the representation of the Commercial Code, which focuses on representing corporate and procuration. The presentation draws on family law representation and guardianship of minors, guardianship.
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