National Repository of Grey Literature 19 records found  previous11 - 19  jump to record: Search took 0.00 seconds. 
Labour law issues in the area of professional sports
Dušek, Šimon ; Tomšej, Jakub (advisor) ; Morávek, Jakub (referee)
Title of the thesis: Labour law issues in the area of professional sports Abstract This thesis concerns the relationship between labour law and the specifics of sports and sports activities as a mass society-wide phenomenon with a significant overlap into law. Legislation in the Czech Republic still does not follow the global trend in the area of status of professional sportsmen, which is oriented towards the explicit recognition of sportsmen as employees so the sportsmen are provided with the highest amount of rights possible as the weaker parties in relation to sports clubs. On the contrary, the position of the Czech sportsmen within the legal system is still unclear and the desired clarification is not provided even by the relatively extensive case law of the Supreme Administrative Court. In the vast majority of cases, the Czech sportsmen use the status of self-employment. In general, this thesis will focus on professional team sports, especially the football environment, whose legal framework provides the most suitable sample to demonstrate theoretical conclusions contained herein. For the purposes of comparison, the practice of Great Britain and its legal structure of sports environment will be analysed. The first part of this work will focus generally on sports and its specifics, mainly its separation...
Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
A Comparison of the Legal Status of Professional Football Players in Germany, Italy, the United Kingdom and the Czech Republic
Mojžíš, Lukáš ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
in English A Comparison of the Legal Status of Professional Football Players in Germany, Italy, the United Kingdom and the Czech Republic The thesis is, above all, a response to the still largely unresolved situation regarding the Czech legal regulation of the activities performed by professional sportspeople practising the so-called team sports. According to many opinions, it appears highly likely that professional sporting activity fully meets the legal definition of "dependent labour" which should be performed solely within labour relationships in accordance with the labour code; however, the contemporary practice is vastly different. The overwhelming majority of professional sportspeople and their clubs enter into so-called innominate contracts governed by the civil code; this approach has been explicitly found permissible by the Supreme Administrative Court within its stable case-law. On the one hand, such practice provides the flexibility that is much needed in professional sports and is also financially beneficial for both sides. On the other hand, however, it denies sportspeople of the legal protection they would enjoy as employees. This is why there have recently been gradually intensifying calls suggesting that the status quo is unsatisfactory and unsustainable; this conclusion seems to...
Professional sport from the tax and accounting point of view
Jedličková, Monika ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the accounting and tax legislation with focus on professional sport not only from the perspective of sport clubs but also of individual sportsmen. The aim of the thesis is to identify accounting and tax specificities of professional sport, including the definition of differences in keeping accounts of non-profit organisations and business entities, and to analyse the current state of the income taxation of professional sportsmen in selected countries of the EU and in the Czech Republic. Significant differences were found not only in the keeping accounts of non-profit organisations and business entities but also in the area of the income taxation of professional sportsmen. In the Czech Republic professional sportsmen are considered to be an independent profession while in the other selected countries of the European Union they are classic employees. The thesis is based on legislation valid on 1st January 2016.
Evolution of Prize Money for the first places in selected sports
Rybářová, Adéla ; Štědroň, Bohumír (advisor) ; Kocour, Vladimír (referee)
Title: Evolution of Prize Money for the 1st places in selected sports Objectives: The main aim of this Master Thesis is to analyse evolution of prize money for winners in selected competitions and disciplines of golf, tennis, athletics and figure skating and prognosis of their evolution until 2020. Another goal is to compare the results of this prognosis and try to determine what influences the evolution. Methods: Methods used for prognosis of the future evolution are prognostic functions FORECAST and LOGLINTREND. Quality of prognosis is based on the Theil Index of Inequality. Trendline is also used to determine future evolution of the data. The correct trendline is chosen based on its reliability value. Results: Result of this theses is the discovery that prize money in history was progressively growing especially in traditional tournaments in tennis and golf. In younger series of competitions in figure skating and athletics prize money remained constant within the years. Prognosis suggests further increase in prize money in Grand Slam and Major tournaments and stagnation in Diamond League and ISU Grand Prix. Keywords: prize money, prognosis, professional sport, golf, tennis, athletics, figure skating
Professional sport and its legislation
Hejl, Filip ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
Professional sport and its legislation I choose this topic for its currency and for in my opinion ignored need of solving problems mentioned in the thesis. In scope of this thesis I tried not only to assess legal status of individual and collective professional sportsmen or in other words of performance of their activity on professional level, but I also tried to solve chosen problematic points resulting from the confrontation of professional sport activity and strict provisions of Czech law (in particular Labour Code), by which the performance of sport activity and related legal relations are governed. Thesis is systematically divided into four chapters besides the introduction and conclusion which contains other subchapters. These subchapters specify topics contained in chapters. First chapter is the introduction to the topic devoted to reciprocal relation of sport and law. In this chapter I deal with the term "sport" and its possible definition from the law point of view and its basic organization and division in general. There is also one subchapter dedicated to act on support of sport. In second chapter I deal with the performance of sport activity by individual professional sportsman in detail and with two possible options of its inclusion into law. New Civil Code is also reflected here....
Comparison of the ice hockey players working relationship in Czech Republic and abroad
Vaňousová, Veronika ; Čáslavová, Eva (advisor) ; Pata, Tomáš (referee)
Title: Comparison of the ice hockey players working relationship in Czech Republic and abroad Goals: Comparison of duties and rights of individual work-legal relations for ice hockey players in the first two best national competitions in different European countries. Method: For the treatment of this topic has been used secondary data analysis and desk research in economics, management, and professional sports. For qualitative research sample of hockey players and managers interview method was used. Results: They simulate application of individual abroad work-legal relations into the Czech conditions, even commentaries and comparison to nowadays conditions. They suggest more favorable conditions for the national competition. Key words: professional sport, ice - hockey, professional ice - hockey player, non- amateur ice - hockey player, self - employed - definition, right and duties, players contract, dependent activity - rights and duties, work contract, ice - hockey league.
Ekonomika profesionálního sportovního klubu v Rusku
Shmalko, Anna ; Novotný, Jiří (advisor) ; Komínek, Tomáš (referee)
Analýza struktury financování tělesné výchovy a sportu v Rusku za doby centrálně plánované ekonomiky a po přechodu k tržnímu hospodářství. Specifika a hlavní principy fungování profesionálního sportu ve světě a v Rusku. Analýza hospodaření profesionálního klubu na konkrétním příkladě a přihlížení k obecné situaci v klubech.
Problematika ekonomického oceňování hráčů ve sportovních profesionálních klubech
Hniličková, Radka ; Novotný, Jiří (advisor) ; Heřman, Jan (referee)
Ekonomika sportu,odlišnosti podnikání se sportem od jiných výrobních odvětví, financování sportovních klubů v Evropě, financování sportovních klubů v USA, profesionální sport v USA, měřená a hodnocení kvality hráče,alternativní přístupy pro měření kvality hráče, analýza závislostí, aplikace metody v PQI England Premier League, ocenění dlouhodobého nehmotného majetku, profesionální smlouva v NHL, odhad možné budoucí smlouvy

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