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Financial law aspects of collective real estate investments in the Czech Republic
Samek, Michal ; Boháč, Radim (advisor) ; Večeř, Miroslava (referee)
v anglickém jazyce Financial law aspects of collective real estate investments in the Czech Republic The primary objective of the thesis is to analyse how the financial law regulating collective investments and their taxation is applied to collective real estate investments in the Czech Republic. In the introduction, the thesis positions the relevant legal regulation within the framework of the theoretical classification of the financial law system and demonstrates the importance of collective real estate investments by pointing out the number of entities operating on the market and the volume of assets managed within this investment activity. The thesis discusses the main sources of law, both formal and material, relevant to the field of collective investment and its taxation. With regard to key legislation, the thesis emphasises in particular Act No. 240/2013 Coll., on Investment Companies and Investment Funds, as amended, and the subordinate legislation implementing this regulation. The thesis describes the basic institutional structure of the collective investment market and the regulation of the entities operating on it, in particular in the form of investment companies and investment funds and investors in collective investment securities. The thesis also highlights the importance and scope...
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Dining together in the New Testament church from the collective memory perspective
Černoch, Petr ; Lukeš, Jiří (advisor) ; Kolář, Pavel (referee)
Petr Černoch - Dining together in the New Testament church from the collective memory perspective - Abstract The collective memory is a relatively new method of studying early Christianity that was taken from the humanities, especially sociology. This diploma thesis chose it as its method of studying the phenomenon of dining together, especially in the manifestation of the ritual of the Eucharist in the 1st century AD. In the first chapter, right after the introduction, this work briefly discussed the development of the study of memory from the collective memory of Mauritius Halwbachs with its social roots. He influenced contemporary memory studies through Jan Assmann, who developed his collective memory of the cultural and described its connection to New Testament research. By defining Cultural Memory, he showed strong links in religion between identity, myth and ritual. The work tried to define the terms myth and ritual with which it operates The next chapter deals with the linguistic and literary world of books, where the words of the establishment of the ritual of the Eucharist are located, discusses their structure and references to food or dining together. The work tried to show the view of the collective memory and thus shed light on some places of tradition and the origin of the ritual of the...
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Guilt in prophetic and social crisis literature
Rollerová, Ivana ; Keřkovský, Pavel (advisor) ; Prudký, Martin (referee)
This thesis focuses on intricate and complex phenomenon of guilt. It does it by comparing two different approaches: approach of prophetic literature and social crisis literature. Both approaches are taught on Protestant Theological Faculty in Charles University of Prague but each of them is based on different presupposition. The first is theological, based on ancient thought of Israeli spiritual authorities, the second is modern, based on social work and it cooperates with psychology, sociology, anthropology but also theology and philosophy. Aim of this thesis is to enter the problematics and professional discussion about guilt through these two different approaches on the one hand and to compare and evaluate them on the other hand.
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Volunteer Patterns in Municipality
Hrubeš, Ondřej ; Pospíšilová, Tereza (advisor) ; Benyovszky, Selma (referee)
The thesis aims to describe and analyze selected citizens' volunteer activities in a municipality. The theoretical part provides overview of theoretical concepts of volunteering and contemporary phenomenon in this area. The collective and reflexive volunteering model is introduced as a research tool focused on volunteer motivations, commitments and relations to place, tradition or organization from the sociological modernization perspective. The empirical part connects collective and reflexive volunteering concepts with praxis via the answers of informants. Using participants' perspective, the goal was to apply specific volunteer typology in the context of a municipality, perceiving it as a space which can both initiate volunteer activities as well as to be formed by them. Keywords Volunteering, civic sector, municipality, collective, reflexive, traditional, modern
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Options Fund for qualified investors
Bachelová, Kristýna ; Dvořáček, Jiří (advisor) ; Činátl, René (referee)
Práce se zabývá teorií investičního plánování a analýzou výhodnosti investování do nemovitostí prostřednictvím speciálních fondů kvalifikovaných investorů aplikovaných na vybranou firmu. Analyzuje ekonomickou podstatu těchto investic a otázky související s jejich výnosností a rizikem. V teoretické části je popsán proces investičního plánování projektu: jeho předinvestiční příprava i průběh realizace. Pro hodnocení efektivnosti investice jsou uvedeny vybrané ukazatele a metody měření efektivnosti. Nedílnou součástí investičního plánování je i zajištění financování, zde je uvažováno bankovní financování, jehož alternativou je právě fond kvalifikovaných investorů. V praktické části práce je popsány obchodní strategie vybrané firmy a její možná pozice na trhu rezidenčních nemovitostí. Jsou vyhodnoceny nejen finanční výkazy ale i výhodnost investování prostřednictvím fondu kvalifikovaných investorů. V této souvislosti jsou v práci zmíněna i nová pravidla nízké kapitalizace plynoucí z daňové reformy přijaté k 1. 1. 2008.
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