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Tax issues for theaters
Kolářová, Marie ; POKORNÝ, Jiří (advisor) ; ČUŘÍKOVÁ, Tamara (referee)
This bachelor thesis deals with the income tax and VAT for non-profit organizations such as theaters. The introductory chapter presents all possible legal forms of operation for a theater. In this context, the changes introduced by the new Civil Code are also taken into account, effective most likely from 1st January 2014. The next two chapters describe the benefits for non-profit organizations as they relate to the income tax and VAT, but also the complicated administrative procedure that is associated with the determination of their tax liability. The goal of this work is to come up with the ideal legal form in terms of income tax and VAT for operators of commercial and non-profit theaters, while taking into account the size of the theatre institution.
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Aestethic Education as a New Subject at Pouchov Primary School
Kobrle, Lukáš ; MARUŠÁK, Radek (advisor) ; PROVAZNÍK, Jaroslav (referee)
The Diploma thesis with the possible implementations of Aesthetic education from 6th to 9th grades of primary school. The subject matter concerns all fields befalling into the educational area of Arts and Culture, as defined by the Framework Educational Programme for Basic Education; music, art, drama education, film/audiovisual education, and dance and movement education. In an educational approach Aesthetic education as a subject is based on artephiletics.
In addition to giving the theoretical grounds for creating the subject, the dissertation also offers an account of the preparatory phase of its implementation at a specific primary school, including inspirational materials for teaching the subject from 6th to 9th grade at this school.
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FATCA (Foreign Account Tax Compliance Act)
Lojíková, Andrea ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
This bachelor's work is about FATCA (Foreign Accoun Tax Compliance Act), which is a new american taxation law, which was oficially signed, by United States of America, into law on March 2010 to confine tax evasion. My main aim was to define how FATCA works, clarity about strategy, the challenge of customer identification and what FATCA is all about. There are aslo defined some payments of foreign financial institutions and rules for withholding agents.
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Accounting for products of Financial Markets department at ING Bank
Mudrochová, Petra ; Vašek, Libor (advisor) ; Procházka, David (referee)
The banking industry is without a doubt one of the most innovative segments. Its products are continuously evolving with the advent of new technologies, globalization, competition and regulation. IASB attempt to capture what is happening to modify IFRS. On the other hand bank's lobbying actions can also be seen on countless amendments to International Accounting Standard on financial instruments. Therefore, IAS 39 has become difficult to understand, apply and interpret and thus IASB developed a new exposure draft IFRS 9. This diploma thesis compares Czech Accounting Standards, IAS 39 and IFRS 9 for derivatives, bonds and repurchasing agreements, focusing on their different classification, the concept of fair value and own credit risk. The practical part is based on products of Financial Markets department at ING Bank. Finally, it outlined the latest developments in the convergence process between IFRS and U.S. GAAP relating to the issues described.
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Discourse and Account of the Noble Traveller in the Late Middle Ages (Ogier d'Anglure Nompar de Caumont, Guillebert de Lannoy, Bertrandon de la Broquière)
Svátek, Jaroslav ; Nejedlý, Martin (advisor) ; Marchandisse, Alain (referee) ; Paravicini, Werner (referee)
Tout d'abord, j'aimerais exprimer mes profonds remerciements mes deux co-directeurs de thse : Bertrand Schnerb qui m'a fait découvrir le monde de la Bourgogne et de sa noblesse, a toujours prté l'oreille mes questions pendant mon séjour Lille, malgré leur nature tâtonnante aux débuts de mes recherches. Ce travail lui doit aussi énormément grâce ses relectures attentives et suggestions stimulantes. Il m'est impossible de rendre toute la gratitude Martin Nejedlý qui a invité son écuyer Jaroslav la table dressée de l'histoire du Moyen Âge en le plaçant juste devant l'un des voyageurs le plus remarquables de cette époque. Sa renommée dans le monde des médiévistes français m'a ouvert les portes dans leurs ateliers. La possibilité de rédiger la thse en cotutelle serait impensable sans l'aide de la Bourse du gouvernement français : cette occasion, je voudrais remercier tous ceux qui m'ont rendu possible de passer les trois semestres d'études Lille. Ce travail est aussi le résultat d'une impulsion que j'ai reçue des deux éminentes spécialistes du récit de voyage : Nicole Chareyron qui m'a fit connaissance avec ce genre littéraire ; malheureusement, il ne pourra pas en voir le résultat, et Christiane Deluz qui m'a doté des outils méthodiques nécessaires pour le thme choisi. Je souhaite également remercier mes...
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Liability for damage caused by a defective product
Gajdoš, Adam ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
114 Resume - Liability for Defective Products (Product Liability) This study deals with the subject of product liability law. This is a growing area in which manufacturers and suppliers are finding themselves more and more responsible for the quality of their products and for the consequences flowing from any defects therein. There is a growing amount of litigation throughout the world tackling the problems arising from the safety of products. These laws take into account the manufacturing process, the transportation, storage and delivery of goods, the intended use of products, their fitness for such purpose, and any warning or instructions as to use given to consumers and end- users. Injuries caused by products began to give rise to serious policy concerns in the second half of the 20th century, when the combined effect of increasingly sophisticated consumer products automated large-scale production processes and modern distribution chains left the end-user in a difficult position. The end-user was purchasing a product not from the manufacturer directly, but from a retailer who might stand a number of steps away from the manufacturer in the distribution chain. The complex processes of product development and manufacture were internal to the manufacturer and thus unknown to the end-user and probably to the...
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The group buying phenomenon - factors leading to it's popularity and consumer position on the daily deals market from the user perspective
Sedláková, Klára ; Soukup, Petr (advisor) ; Balážová, Eva (referee)
This bachelor thesis is focused on a phenomenon of group-buying on daily deals websites, especially then on the factors leading to it's popularity and the consumer position on the daily deals market. The topic is viewed from the user perspective, which the author tries to get to by way of a qualitative research. The author relies on the sociological theory of the consumer society in which she tries to find the roots of the successfully spreading of popularity of the discused phenomenon. As well author draws on there the theoretical background for a topic of consumer position on the daily deals market. Causes of spreading out are researched by a force of an exploration of motivation factors leading users to buy there. On that account there are as well described the theoretical conceptions of motivation and needs in brief. Author conducted a series of semistructured interview in which she emphasised the meanings that the users attach to the particular action. The analytical part of thesis connects main causes of spreading out of phenomenon, theoretically grounded in the theories of consumer society, with a typical aspects of this rather new way of internet shopping and consequent consume. The second topic, the own consumer-user view on their position on this market, is discused as well there.
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Liability for Defective Products (Product Liability)
Gajdoš, Adam ; Švestka, Jiří (referee) ; Hendrychová, Michaela (referee)
114 Resume - Liability for Defective Products (Product Liability) This study deals with the subject of product liability law. This is a growing area in which manufacturers and suppliers are finding themselves more and more responsible for the quality of their products and for the consequences flowing from any defects therein. There is a growing amount of litigation throughout the world tackling the problems arising from the safety of products. These laws take into account the manufacturing process, the transportation, storage and delivery of goods, the intended use of products, their fitness for such purpose, and any warning or instructions as to use given to consumers and end- users. Injuries caused by products began to give rise to serious policy concerns in the second half of the 20th century, when the combined effect of increasingly sophisticated consumer products automated large-scale production processes and modern distribution chains left the end-user in a difficult position. The end-user was purchasing a product not from the manufacturer directly, but from a retailer who might stand a number of steps away from the manufacturer in the distribution chain. The complex processes of product development and manufacture were internal to the manufacturer and thus unknown to the end-user and probably to the...
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Modification the block IS/ICT Project Management by the risk management
Kocman, Martin ; Chocholatý, Drahomír (advisor) ; Hausmann, Oto (referee)
The aim of this thesis is modification of the teaching block IS/ICT Project Management at the Department of Information Technologies of the Prague University of Economics by the risk management issues. At present, insufficient space is given to this topic and this may thus create the feeling with the students that this is a marginal issue in the project management. The theoretical starting points to this thesis are above all the PMBOK methodologies of the PMI organization and further the PRINCE2 of the OGD organization. As these are the internationally acknowledged IT project management standards, therefore the key significance is given to them as to the theoretical starting points. Naturally, the part of these methodologies related to the project management is utilized of them. To sketch in the point of view of the issue, the RIPRAN methodology is added that is of Czech origin and was developed by doc. Ing. Branislav Lacko of the Brno University of Technology. This methodology deals only with the risk management. The own new point of view of the risk management that comes out from the above-mentioned theoretical presumptions is divided into following parts: planning, identification, qualitative analysis, quantitative analysis, project simulation, evaluation. As the primary utilization of this thesis is for the students of the Prague University of Economics, namely above all for the students of the given course, this fact is taken into account also in the course of work with the risks. This means, among others, that it is not possible to implement the project according to the plan, and thus simulation tools are utilized for its implementation. All aspects coming out from this school environment have been included in the thesis. A tool in MS EXCEL table editor has been developed for the work with the risks where all steps of the risk management are carried out, namely including the data for subsequent creation of the outputs -- reports, analyses, etc. An advantage of this environment is the possibility of its utilization for automatic procedures. Full use of this characteristic has been made in the tool.
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The Role of Creditors during Insolvency Proceedings
Bartošová, Petra ; Randáková, Monika (advisor)
On 1st of January 2008 new Insolvency Act took an effect which have replaced the original Bankruptcy and Composition Law. New update should intencify the competence of the Creditor. And at this subject - their position in the Insolvency Proceedings this essay is concerned with. First part defines basic conception which comes with the new update, Accounts Receivables and Provisions for Bad and Doubtful Debts. In the next items is mentioned which demand is possible to meet during the Insolvency Proceedings; the way how Creditor assests his debt to the Creditor at the Insolvency and the form of Accounting audit.
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