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Notice of Termination - Comparison of Czech and German Legislation
Válová, Veronika ; Štefko, Martin (advisor) ; Hůrka, Petr (referee)
The topic of my thesis is An Employment Notice, comparing Czech and German regulation. The purpose of the thesis is to describe and to analyse an employment notice according to Czech Labour Codex and German Labour statutes. First chapter presents legal principals. Second chapter is to consider the role of international organisations and the European Union within in the context of an employment notice. In next one types of employment termination are introduced, for instance an agreement on employment termination, the institute of an employment notice, termination due to employee's death and an employment termination of fixed period. Following chapter is crucial one for the aim of my thesis. It is divided into several parts which deal with reasons of employment termination by an employer, types of an employment notice, delivery, grounds of employment notice, notice periods, and a protection against an employment notice. That chapter also contains comparison of Czech and German law. Next part of my thesis is to be concerned with collective dismissal in Czech and German regulation. In my conclusion I summarize essential differences between both national regulations and try to outline suitable regulation legal arrangement of an employment notice "de lege ferenda".
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Notice of Termination - Comparison of Czech and German Legislation
Válová, Veronika ; Štefko, Martin (advisor) ; Hůrka, Petr (referee)
The topic of my thesis is An Employment Notice, comparing Czech and German regulation. The purpose of the thesis is to describe and to analyse an employment notice according to Czech Labour Codex and German Labour statutes. First chapter presents legal principals. Second chapter is to consider the role of international organisations and the European Union within in the context of an employment notice. In next one types of employment termination are introduced, for instance an agreement on employment termination, the institute of an employment notice, termination due to employee's death and an employment termination of fixed period. Following chapter is crucial one for the aim of my thesis. It is divided into several parts which deal with reasons of employment termination by an employer, types of an employment notice, delivery, grounds of employment notice, notice periods, and a protection against an employment notice. That chapter also contains comparison of Czech and German law. Next part of my thesis is to be concerned with collective dismissal in Czech and German regulation. In my conclusion I summarize essential differences between both national regulations and try to outline suitable regulation legal arrangement of an employment notice "de lege ferenda".
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Intangible assets in world respected accounting systems
Jirka, Jiří ; Krupová, Lenka (advisor) ; Šubrt, Zdeněk (referee)
The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
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