|
|
Foundations in Central Europe: The Comparative Analysis of the Sector of Foundations in the Czech Republic, Bavaria and Hungary
Vilham, David ; Pajas, Petr (advisor) ; Deverová, Lenka (referee)
The main aim of this work is to analyze the development of the foundations sector in three countries, in the Czech Republic, Hungary and Bavaria. From methodological point of wiew it is conceived as a comparative study. The main goal is the analysis of the development of foundations in these countries, especially after the year 1989 which meant a possibility to reestablish the foundations as a full-fledged institutions of civic society. Main theoretical basis of the work is the assumption, that the interruption of natural development of foundations in the Czech Republic and Hungary after the year 1948 had significant effects on their restoration and function after the year 1989. The work aims to analyze different approaches to restoration of foundations in the Czech Republic and Hungary and to compare their different initial conditions with the conditions in Bavaria, where the development of foundations in democratic environment with the exception of the era of Nazi Germany wasn't broken. Keywords: Foundation, development, comparison, Czech Republic, Hungary, Bavaria, communism, funding, legislation, public benefit
|
|
|
Public Benefit as a Tool to Improve Civil Society
Palivec, Ondřej ; Deverová, Lenka (advisor) ; Navrátil, Jiří (referee)
The dissertation deals with problematics of public benefit as a tool for providing services in the public interest, more concretely in relation to implementation of public benefit status to new Czech Civil Code. From the beginning the process recodification of new Civil Code the question of public benefit stirs up heated discussions. It's questioned what effects can the implementation of public benefit status have on non-profit sector. Besides development of this discussion dissertation deals with public benefit, public services and other terms from civic sector theories, as well with public benefit status in new Civil Code and in law systems in other countries and with draft law on public benefit. Powered by TCPDF (www.tcpdf.org)
|
|
|
Principles of corporate volunteering in the Czech Republic
KAŇOKOVÁ, Simona
The aim of this study is to describe the corporate volunteerism in the Czech Republic and subsequently define a structured set of ethical principles that should be complied by companies to enhance the ethical standards of corporate volunteerism and its positive impact. The theoretical part introduces the civic and corporate volunteerism, pointing out their legal and content differences and also the environmental non-profit organizations and economic subjects companies. Corporate volunteerism (CV) is defined as a part of the donation, which is a social component of corporate social responsibility (CSR). This study describes CSR as a tool of business ethics and assesses its impact on corporate culture and social work environment in favour of solidarity projects as CV. Based on the experience and study of scientific texts, four models reflecting the company's ethical maturity phase are defined in the practical part of the study. Their names are derived from the context and causes of the launch of CV - models naturally moral, promotional, human resources and employee model. The analysis of models aimed at meeting the objectives of the work, compiling seven ethical principles for CV - principles of real potential, plan and impact, quantity and quality of the target, the benefits of a coordinator´s position, equal access, freedom to make decisions and the principle of truthful communication. The principles are not procedures, however, the principles ask questions and concentrate ethical basis for project of CV. This text is accompanied by an evaluation comment using practical examples (from the institutional, social and individual ethical perspective).
|
|
|
Foundations in Central Europe: The Comparative Analysis of the Sector of Foundations in the Czech Republic, Bavaria and Hungary
Vilham, David ; Pajas, Petr (advisor) ; Deverová, Lenka (referee)
The main aim of this work is to analyze the development of the foundations sector in three countries, in the Czech Republic, Hungary and Bavaria. From methodological point of wiew it is conceived as a comparative study. The main goal is the analysis of the development of foundations in these countries, especially after the year 1989 which meant a possibility to reestablish the foundations as a full-fledged institutions of civic society. Main theoretical basis of the work is the assumption, that the interruption of natural development of foundations in the Czech Republic and Hungary after the year 1948 had significant effects on their restoration and function after the year 1989. The work aims to analyze different approaches to restoration of foundations in the Czech Republic and Hungary and to compare their different initial conditions with the conditions in Bavaria, where the development of foundations in democratic environment with the exception of the era of Nazi Germany wasn't broken. Keywords: Foundation, development, comparison, Czech Republic, Hungary, Bavaria, communism, funding, legislation, public benefit
|
|
|
Tax preference related to public benefit activities for donors
Miklová, Alena ; Slintáková, Barbora (advisor)
The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.
|
guest ::
