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Sponsorship of art / Sponsorships and Art Banking of UniCredit Bank
Stemberg, Audrey ; Tyslová, Irena (advisor) ; Wojciková, Marie (referee)
This thesis deals with sponsorship of art especially focused on sponsoring and Art Banking at UniCredit Bank. The work contains sponsorship description, types and explanations of basic concepts, it describes the practice of sponsorships at UniCredit Bank Czech Republic and a description of a service at UniCredit Bank called Art Banking. The aim of the work is an empirical research to determine how respondents have preferences for which cultural institutions and cultural events, and make an evaluation based on results of the research to design an optimal target group of sponsorship. The used methodology to achieve the objective includes the definition of terms, the description of cultural sponsorship in UniCredit, compiling a questionnaire, circulation of questionnaires to statistically adequate samples of the population, processing and analyzing results and preparation of the final proposal.
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Donation as a change of ownership rights
Zavacký, Radoslav ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
Main purpose of the bachelor thesis is to clarify comprehensively the donation as a change of the ownership rights. It explains the preconditions, course and specifics of donation. Further it deals with the rights and obligations of the donor and donee, from their inception to their termination. It deals with the donation contract, regarding its form, basic characteristics and requirements. Also it addresses the question of gift tax. Through the examples from law practice it occupies with issues that arise in connection with request for a refund of the gift. This is followed by considerations de lege ferenda according to the draft of the new Civil Code.
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The influence of the taxation on donating to non-profit organizations
Špetla, Ondřej ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.
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