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Professional ice hockey player contracts
Přibyl, Jakub ; Kohout, David (advisor) ; Svatoš, Martin (referee)
Professional ice hockey player contracts Abstract The topic of this thesis is professional player contracts in ice hockey. It is a very specifically chosen topic of the thesis, the main aim of which is to analyze the subject of individual player contracts. In order to achieve this, however, it was necessary to first set out the smaller sub- objectives of the thesis. These minor objectives will help to introduce the subject in a sufficient manner and also serve as a basis for the subsequent analysis of the problematic provisions of the players' contracts. The minor objectives were to set out the concept of "sport" and its division, to point out the insufficient legal regulation of professional sport in the Czech Republic and to compare activities of a professional hockey player with employment status and with entrepreneurship. In the las and main chapter, I aimed to analyze in detail the professional player contracts in ice hockey, their individual arrangements and to point out the problems caused mainly by the absence of legal regulation of professional sport and the autonomy of the will of the parties, especially the stronger party, the ice hockey club. Key words: player contract, professional sport, ice hockey
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Selected issues of status of a professional athlete
Pospíšil, Daniel ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
v anglickém jazyce (abstract in English) This thesis discusses the very topical issue of the status of professional athletes. The answer to the question whether the exercise of a professional sporting activity falls within the definition of dependent work in accordance with the Labor Code is currently still unresolved. Although there are strong arguments in favor of the subordination of at least part of the legal relations in professional sports under the labor legislation, the current situation is exactly the opposite. The vast majority of athletes today carry out their activities as self-employed persons. In this respect, the practice in the Czech Republic differs from the majority of other, not only European, countries where athletes normally have the status of an employee and possess the corresponding rights. This practice was recently explicitly allowed by the Supreme Administrative Court, stating that despite all the similarities, such activity is so specific that it defies the notion of dependent work. Czech law does not currently include any regulation of this issue, whilst it is evident that the current wording of the Labor Code is in fact inapplicable to the specific relationships in professional sports. It is therefore no wonder that the Czech sport clubs take advantage of the option not...
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Financial Reporting of Professional Sports Clubs (Wth a View to Main Elements of Intangible Assets)
Filinger, Jaroslav ; Janhuba, Miloslav (advisor) ; Müllerová, Libuše (referee) ; Čáslavová, Eva (referee)
The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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