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Building savings
Konupková, Lenka ; Blahová, Naděžda (advisor)
This bachelor thesis deals with the macroeconomic view of the building savings. Readers should be made familiar with the basic principles of operation and a part of the history of this product. The core of the work consists of two parts. The first one describes the key changes in legislation and their impact on the efficiency of building society and the state budget. The second one is focused on the development of the basic indicators of building savings in the Czech Republic, especially in relation to changing economic and legislative conditions. It also includes a brief forecast of future development of building savings and other possible legislative changes and their consequences, not only in this specific segment.
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Lease contract
Korecký, Ondřej ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions of leasing of three selected companies on Czech market with general term which are recommended by Czech Leasing and Finance Association.
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The Propriatary and it´s exercise in practice
MATOUŠKOVÁ, Jana
How the theme of this diploma project says, this work deals with present law regulation concerned to property rights, its content, its preservation and restriction, ways of its acquirement, co-ownership and expropriation, regulation of neighbourhood law, negotiation of realty ownerships and record of this ownerships to real estate register.
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Contracts between professional sportsmen and sports clubs
Jenšovský, Jan ; Novotný, Jiří (advisor) ; Toth, Štefan (referee)
The topic of this diploma thesis is contracts between professional sportsmen and sports clubs and its implication on credit rating of sports clubs. Firstly, the legal framework of sport and sport contracts is defined both in Czech and European perspective with evaluation of differences. Within this legal framework the distinctions of a sports club, in relation to other production enterprises, are described. Main difference further studied in the application part is the inability to display professional sportsmen as a major asset of a sports club in the club's balance sheet. Financial implications of this difference are then given. In the application part the hypothesis that the disproportionate amount of club's assets in the production of sport's goods has negative influence on credit rating of sports club is tested. Two models based on financial data of Czech professional football club, AC Sparta Praha fotbal a.s., are created and tested. Finally, the results are compared and assessed.
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Smlouva v mezinárodních obchodních operacích se vztahem na konkrétní případ
Bolotov, Ilya ; Malý, Josef (advisor) ; Bílková, Jana (referee)
Smlouva v mezinárodních obchodních operacích hraje opravdu důležitou roli. Slouží totiž jako svérázný můstek mezi právními přístupy jednotlivých zemí, který překonává překážky mezinárodního prostředí, a zároveň je zdrojem výkladu práv a povinností smluvních stran u soudního, rozhodčího a jiných řízení. Základem mezinárodního obchodního závazkového vztahu je potom kontrakt neboli kupní smlouva. V této práci je rozebrána existující právní úprava mezinárodního kontraktu a provedena analýza konkrétního případu. Zároveň byly zdůrazněny skutečnosti, které ovlivnily ujednání zkoumané kupní smlouvy, a stanoveny jejich příčiny.
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Vývoj modelové smlouvy o zamezení dvojímu zdanění OECD a její reflexe ve smlouvách uzavřených Českou republikou
Růžičková, Tereza ; Slavíková, Květa (advisor)
Mezinárodní smlouvy o zamezení dvojímu zdanění uzavírané jednotlivými zeměmi, se řídí tzv. Modelovou smlouvou OECD o zamezení dvojímu zdanění v oblasti zdanění příjmů a majetku. Od roku 1963 ? prvního roku vydání této Modelové smlouvy se její znění několikrát novelizovalo. Jednotlivé země nejsou nijak nuceny Modelovou smlouvu zcela dodržovat, nicméně tak z velké části činí. Úkolem práce je analyzovat reflexi těchto změn na příkladu smluv uzavřených Českou republikou s Francií, a to z roku 1975 a z roku 2005. Na těchto ?krajních bodech? uvidíme změny v Modelové smlouvě a vývoj jednotlivých výhrad států, které se na znění jednotlivých smluv také odráží. Závěrem práce je zjištění, že Česká republika změny v Modelové smlouvě reflektuje plnou měrou ve svých smlouvách, ale vznesené výhrady mají mnohem větší váhu na znění nových smluv uzavíraných Českou republikou. Ve vybraných smlouvách (73/1975 Sb. a 79/2005 Sb.) je pouze jedna změna, u které nejsme schopni definovat její původ.
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Reporting long-term contracts according to IFRS
Bahenská, Monika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This thesis deals with rules for reporting of revenues from long-term contracts, which is based on International Accounting Standard IAS 11 - Construction contracts. First, it briefly describes the emergence and development of standards and structure of IAS 11. Chapter 3 defines the basic concepts. In the fourth chapter is an analysis of expenses and revenues of long-term contracts in accordance with IAS 11 and in accordance with IAS 18. The fifth chapter analyzes the methods of recognition of contract expenses and revenues, including examples and requirements for disclosure, the problems associated with reporting in accordance with these methods and methods used in the Czech Republic. The sixth chapter deals with the related interpretations IFRIC 12 and IFRIC 15. The last part is focused on the research of ten annual reports in order to clarify compliance with IFRS in practice.
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Construction contracts -- the ways of their accounting treatment
Mařasová, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This thesis is concerned with accounting for construction contracts in the accounting records of a contractor. The first chapter is focused on accounting for construction contracts according to IAS 11 -- Construction contracts and contains also a brief description of interpretations IFRIC 12 and IFRIC 15, which are connected with IAS 11. Next chapter describes accounting for construction contracts according to the US GAAP. One chapter is also dedicated to the requirements of Czech accounting legislature that Czech contractors have to take into account when accounting for construction contracts. Last chapter is conceived as a case study which was prepared in order to determine how construction companies -- concretely three European and three American construction companies -- deal with construction contracts in practice.
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Trh s elektřinou v České Republice (teorie a praxe)
Pavlátka, Pavel ; Schwarz, Jiří (advisor) ; Brychta, Pavel (referee)
Liberalization and privatization of the electricity industry is one of the most important processes in the few last years. Even when the electricity market is fully open, substantial barriers to competition often remain. These barriers are refusal of access to the market, the lack of capacity in interconnectors and long-term contracts. The process of liberalization has shown that a third-party access to the network is a critical and important factor in ensuring a real and effective liberalization of the market. The process of liberalization has also supported new ways and forms of energy trading including financial contracts instead of purely physical contracts for the delivery of electricity. It is a question if the benefits of liberalization of the electricity industry compared with a regulated private monopoly or public monopoly were profitable. Someone could argue that the liberalization of electricity tends to bring benefit to monopoly structures and increase prices of electricity in industry. This work tries to present the pros and cons of liberalization in the electricity industry while taking in consideration the best means of making the liberatization as much profitable and useful as possible.
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