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Registration and recording of legal relations to land in the land register (cadaster)
Vlčková, Zuzana ; Franková, Martina (referee) ; Drobník, Jaroslav (advisor)
70 REGISTERING AND RECORDING LEGAL RELATIONS TO LANDS IN THE REAL ESTATE REGISTER Summary This MA thesis deals with the question of registering legal relations to real estates and with recording these legal relations in the real estate register. Since the principle of registering today is in a way connected to the historical context that not only influences the current state and legal form but also leads to various problems, there is a brief summary of the most important institutes and ideas of former ways of registering real estates and the legal relations to them at the beginning of this work. What follows is an explanation of the real estate register as a current instrument for registering real estates and the legal relations to them, its functions, subject matter and area, together with the main principles of its keeping. Attention is also paid to keeping the data recorded in the register in accordance with reality and to the resultant problems. The topic area of recording legal relations to real estates is then developed in more detail, beginning with the principles of their recording, continuing with their forms and their being carried out by real estate registers in practice, and ending with problems connected to the records. The tasks of real estate registers while keeping the real estate register's...
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Death in Children's Literature. The matter of Space
Šiková, Marcela ; Provazník, Jaroslav (advisor) ; Brožová, Věra (referee)
The diploma thesis Death in Children's Literature - The Matter of Space compares the work of Astrid Lindgren and Iva Procházková. In the theoretical part the author explains the place of both writers within the literature for children and deals with reviews of both books. Next part is focused on fantastic features in literature and on the matter of space. Possible existing sources of further study are mentioned here. Theoretical knowledge is applied in the following part dealing with analysis o f both books that is aimed at picturing the "real" and fantastic world and the transfer between them. The last part is a comparison of the authors' approach to death in children's literature concerning the matter of space. Possible causes of differences are mentioned here.
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Diversity management
Knákalová, Lucie ; Raisová, Tereza (referee) ; Kocianová, Renata (advisor)
The key topic of the work is diversity management, i.e. management of em-ployees" diversity within organization. Opening part of the work identifies the position of diversity within society and related phenomena such as stereotypes, biases and various forms of discrimination. Then the work discusses the role of diversity management in organizations, its principles and basic areas of focus. Attention is paid to certain social groups that the diversity management concept should especially deal with. This concerns especially themes like employment of foreigners, women and man taking maternal and parental leave, employees over fifty years of age and physically challenged people. The work also mentions top-ics like work-life balance of employees and equal treatment of women and men in an organization. Furthermore, the work discusses benefits of diversity manage-ment and explains reasons, why organizations should implement this concept. Second part of the work demonstrates practical application of diversity manage-ment in an organization, its implementation, monitoring and evaluation. The final chapter of the work presents examples of real organizations that have successfully applied diversity management. This way the work is complemented by practical examples and tries to provide a comprehensive view of...
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Geographical aspects of recreational houses and apartments' issue in Czechia
Kadlecová, Veronika ; Fialová, Dana (advisor) ; Šauer, Martin (referee)
Recreation has played, and will always play, an important role in people's lives. People have always longed for a familiar place to relax, however, the ways of relaxing and the types of recreational property have been evolving. New trends in second housing have emerged in developed states during second half of 20th century and lately in Czechia as well. The most expanded new trend in Czechia is a tendency to purchase own apartments in apartment houses built in attractive localities of mountains, lake sides, near golf courses and spa areas. Among other trends belong for example internationalization, commercionalization of second housing, and timesharing. This thesis aims to describe issue of recreational apartments in Czechia, discover its geographical aspects, patterns and characteristics of its developement. Also predicted future tendencies are discussed. The focus is given to the study of effects which might be caused by the construction and use of above mentioned recreational flats. Existence of these real estates might have negative impacts for the neigbouring nature, economic situation of municipalities and social atmosphere in destinations. There are a lot of subjects involved in this issue (local authorities and inhabitants, investors, nature protective authorities) which means possible appearence of...
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Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
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Tax duties relating to the transfer of real property
Král, František ; Vondráčková, Pavlína (advisor) ; Boháč, Radim (referee)
Závěr Cílem této diplomové práce bylo nastínit elementární daňové povinnosti, vznikající s převodem nemovitostí a v závislosti na úvaze autora, pak poskytnout v jednotlivých kapitolách dostatečný prostor pro jejich detailnější a hlubší prozkoumání. Dostatečný prostor byl věnován dani z převodu nemovitosti, dani z přidané hodnoty a dani z nemovitosti. Kapitola byla též věnována dani z příjmu fyzických a právnických osob. Nastíněná problematika daně z příjmu fyzických a právnických osob je však natolik složitá a obsáhlá, že nebyla předmětem této diplomové práce, ale byla pouhým zmíněním základních institutů tohoto daňové odvětví. Mimo výše uvedené, byla v diplomové práci věnována kapitola katastru nemovitostí a právního institutu vlastnictví, včetně nastínění možností převodu (přechodu) vlastnického práva. Autor si je vědom provázanosti a složitosti právních předpisů související s uvedenou problematikou, která však svojí rozsáhlostí zlehka překračuje hranice a úroveň podrobnosti této diplomové práce. Ve světle popsaných daňových povinností přistupující k převodu nemovitosti, se dle autorova názoru, jeví současný platný právní stav (de lege lata) z praktického hlediska a z pohledu jaké by právo mělo být (de lege ferenda) jako nevhodný. Jde zejména o ustanovení daně z nemovitosti a daně z převodu nemovitosti....
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Adopting the Euro in the Czech Republic
Ira, Jiří ; Janáček, Kamil (advisor) ; Ševčíková, Michaela (referee)
The aim of this thesis was to analyze, if the Czech Republic is ready to adopt the Euro and to evaluate benefits and risks of this step. The analysis is comlemented by evaluation of Maastricht criteria, and there is a short view of their fulfilling in the future. The problem of real convergence is discussed in the following chapter. I paid attention to business cycle synchronization in selected countries, to the situation on the Czech labour market and the fiscal policy. Both of them could play the important role after transition to commom monetary policy as other adjustable mechanisms. These mechanisms would help to absorb asymetric shocks our economy after joining eurozone. Finally I explain the dilemma of exchange rate mechanism ERM II and I mention the impact of global crisis on decision on adopting Euro in the Czech Republic.
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Transfer of real estate of the Czech state to other subjects
JINDROVÁ, Jana
This thesis follows the historical development of real estate tenancy in the Czech Republic from its origin to present days, including the state interventions into the property relations, and describes and defines the transfer of state property to other subjects by means of state agencies authorized to transfer such property. The thesis is divided in seven chapters. The first chapter deals with the historical outline of the development in ownership and user relations in the territory of the Czech Republic that were suppressed as a result of real estate conscript by the state. The issue of so called {\clqq}restitution stop`` is also mentioned as well as acquisition of real estate by foreigners. The second chapter pursues the procedures and methods used with transfer of real estate of the Czech state to other subjects by means of Land Fund of the Czech Republic. It analyses in detail sale and transfer of real estate in accordance with Act No. 95/1999 Coll., on Conditions for the transfer of agricultural land and forests from the state ownership to ownership of other persons, in accordance with Act No. 229/1991 Coll., on the Arrangement of ownership relations towards agricultural land and other agricultural property, in accordance with Act No. 569/1991 Coll., on Land Fund of the Czech Republic, in accordance with Civil Code No. 40/1964 Coll., and in accordance with Act No. 92/1991 Coll., on Conditions of transfer of state property to other persons. The third chapter deals with the current issue of transferring real estate from the Czech Republic to other subjects through the Office of the Government Representation in Property Affairs. The fourth chapter offers an outline of valid legal enactments related to transfer of real estate of the Czech Republic, which the state enterprise Forests of the Czech Republic has the right to manage. The fifth chapter observes the procedure of selection of the agricultural land transferee in accordance with section 7 of Act No. 95/1999 Coll., at the District Office of Land Fund in České Budějovice. It provides information about the number of agreements regarding the transfers of state-owned real estate that were concluded at this office in the year 2006. The sixth chapter addresses the transfers of state-owned real estate in some neighbouring countries of the European Union. It considers especially the legal regulations in Slovakia. Poland and the Federal Republic of Germany are also mentioned. The thesis is accompanied by appendices related to the selection of transferee and transfer of land in accordance with section 7 of Act No. 95/1999 Coll., referred to in the fifth chapter.
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