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Liability for damage caused by business operation of an entrepreneur
Tůma, David ; Čech, Petr (advisor) ; Hurychová, Klára (referee)
Liability for damage caused by business operation of an entrepreneur Abstract This thesis deals with the liability for damages from operational activities according to § 2924 of Act no. 89/2012 Coll., the Civil Code ("CC"), with the aim of defining the prerequisites of this liability, focusing on the concept of operation. The thesis also focuses on systematic interpretation, in particular for the purpose of negative definition of operation according to § 2924 CC, analyzing the meaning and purpose of the legal regulation, as well as answering the question whether the nature of the regulation can be considered as objective or subjective, comparing the current legal regulation with the previous regulation and the PETL regulation. The work focuses particularly on the case law of the Supreme Court, from which it aims to draw general conclusions. In addition, it also peripherally evaluates the related facts of liability for damages, in particular in order to negatively define the term operation. The thesis concludes that an operation is a gainful activity which is carried out with the intention of doing so on a continuous basis and which is achieved using technologies, objects or procedures which, by their characteristic nature, are characterized by a higher risk of damage to others, generally caused by their...
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Damage resulting from operating activities
Voříšek, David ; Elischer, David (advisor) ; Hrádek, Jiří (referee)
Damage resulting from operating activities Abstract The thesis is devoted to the factual basis of damage from operational activities under the provisions of Section 2924 of the Civil Code, as a special legal regulation in relation to the general regulation of the obligation to compensate for damage. Firstly, the thesis explains in detail what is meant by operational activity itself, while it is disputed in the doctrine whether its features also include an increased risk of damage. This is followed by a thorough analysis of the case-law, from which criteria are derived to determine whether or not the damage is caused by an operational activity. On the basis of these criteria, a test for operating damage is defined, which represents a thought process that should help in making this determination and thus establish a uniform and more predictable procedure than is currently the case, where individual judges approach this determination in very different ways. It has also emerged from case law that courts, including the Supreme Court, although stating the opposite in some decisions, do not consider an increased risk of damage to be a mandatory feature of operational activity. Secondly the thesis addresses the question of what type of legal liability is involved. Although the doctrine for the most part leans...
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Cash flow statement in Czech republic
Kreslová, Pavlína ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The bachelor thesis deals with the cash flow statement in Czech republic. The thesis is divided into two parts, theoretical and practical. Theoretical part follows up the components of financial statements especially the cash flow statement. Next chapters observes the structure of the statement and methods of constructing the statement which are explained on simple illustrations. Practical part analysis the cash flow statements of chosen enterprises in Czech republic.
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Statement of cash flows
Linhartová, Lucie ; Procházka, David (advisor) ; Černý, Václav (referee)
The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.
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