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The selection of an appropriate legal form to found a sports club in a certain situation
Mrklasová, Marta ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
A bachelor's work titled "The selection of an appropriate legal form to found a sports club in a certain situation" was created in 2013 by Marta Mrklasová, a student at the University of Economics, Prague, Faculty of International Relations, at the Departement of Business and European Law under the supervision of Mr. Mgr. Květoslav Žák. It evaluates an appropriateness of selected legal forms to found a sports club in a specific situation. The aim of this work is to choose the most suitable legal form to found a sports club, whose intent is to provide leisure sports activities for children, youth and adults in the field of aerobic gymnastics on the recreational level. The selection was made on the basis of general characteristics of selected legal forms, detecting useful information about those legal forms and consultations with several entities, which already exist in similar sectors. The result of this work is a selection of probably the most suitable legal form, a civic association. Among other the basic steps to create a civic association were described. This work can be an inspiration for potential founders of sports club in similar situation.
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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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Administrative torts and misdemeanors according to the construction law
Svoboda, František ; Cvik, Eva Daniela (advisor) ; Jan, Jan (referee)
This degree thesis deals with administrative torts and misdemeanours according to the construction law in the Czech Republic. First, the paper describes in general the development of imposition of administrative sanctions together with legislation currently in force, focusing on individual facts of administrative torts and misdemeanours according to the construction law. In compliance with its objective the degree thesis is focused namely on the legislation in force, basic principles and rules of administrative proceeding, application of relevant legal regulations and procedures within administrative proceedings differentiated according to the nature of the person being sentenced. The procedures and possible decisions in administrative proceedings are presented in the thesis both from the view of the first-instance authority and the appellate authority, including other methods of defence against decisions issued. Based on the data obtained from employees of building authorities the degree thesis also describes the development of behaviour of persons in the Region of Pilsen while respecting the construction law and summarizes the problems occurring in administrative proceedings. It also follows up the relations of administrative proceedings and factors causing infringement of the construction law and offers possible solutions for better general awareness of the existence of legal regulations and possible sanctions imposed for the breach thereof.
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Operating procedure of worker in crisis management center in case of an extraordinary event in He administrative division of extended reference township Prachatice.
PŮBAL, Přemysl
Security of citizens is one of the fundamental responsibilities of the state. Therefore, the crisis management system in the Czech Republic is one of the forms of the population protection guaranteed by the state. During its creation and operation cooperate appropriate bodies of the public administration, as well as legal and natural persons. In this thesis the readiness of smaller administrative units is assessed, such as municipality type I. (a municipality), municipality type II. (a municipality with authorized authority ) and especially municipality type III. (a municipality with extended scope). Despite the fact that the crisis management system in the Czech Republic is constantly evolving and is also supported by the legislative side, it is largely neglected at lower levels. Activities in this area are in many cases either postponed or in worse cases considered completely useless and their implementation will not take place. In relation with the exceptional situations the municipal authorities were entrusted with certain powers to deal with such situations. But on the other hand, different levels of municipalities are not distinguished in the cases of dealing with crisis situations. Problems arise in the areas of expertise, material and human resources, especially when the municipalities type I. do not have such resources to be capable of adequately respond in the event of a crisis situation. After all, there are better conditions in municipalities with extended scope, which are able, also due to the larger budgets within its administrative area, to ensure better crisis preparedness of municipality to an exceptional or crisis situation and its subsequent solutions associated with minimizing damages and eliminate the consequences of the action of an exceptional or crisis situation.The main objective of this thesis is to characterize the crisis management system in the Czech Republic. With the help of legislation and professional literature the theoretical part is focused on the explanation of basic terms, such as crisis management, a system of integrated rescue system, emergency and crisis planning, characteristics of the exceptional and crisis situation or crisis management authorities. Furthermore, the thesis is focused on the field of crisis management at the level of municipalities with extended scope, which describes both the scope and the various municipal bodies. It addresses the individual procedures of primarily smaller local government units in the prevention of municipality preparation for exceptional situations, participation of municipality on rescue and relief works and operations implemented in connection with the population protection. At last, the theoretical part contains the financial security operations related to the preparation of exceptional or crisis situations and to the rescue and relief work implementation.To meet the objectives of the thesis were established two research questions that address both the preparedness of humanitarian worker, as well as the possibility of drafting a proposal for a methodological procedure in dealing with crisis situation.
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Bank loans in the segment of individuals and legal entities
Běhounková, Iva ; Steininger, Michal (advisor) ; Kateřina, Kateřina (referee)
The main objective of this thesis is to evaluate the benefits of bank loans to selected banks in terms of profitability for the client in the segment of ndividuals and legal entities. Diploma thesis in the literature review describes the essence of the banking system in the Czech Republic, the basic concepts associated with the lending activity of banks, types of loans, their classification and rating system for the client's creditworthiness. Marginally they are also described alternative forms of financing. Analytical part contains a selection of specific banking institutions - Česká spořitelna, a.s., Komerční banka, a.s. and Československá obchodní banka, a.s. It also examines the selected products offered to natural and legal persons in terms of profitability for the client and describes their characteristics. Readers also describes the concrete steps of the lending process. Based on the analysis of the product portfolio was selected banking entities in each product group evaluated with the assistance of the points system the best. The analysis shows that the most advantageous credit terms provided by Komerční banka. The only exceptions are overdraft loans to individuals, which provide favorable conditions other banks analyzed and credit cards for individual person, where the best offer Československá obchodní banka,a.s.
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Protection of goodwil of legal entility
Kolářová, Eva ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
The topic of this thesis is " Protection of goodwill of a legal entity". It is an issue which deserves an attention, but seldom can man find any legal literature or essays on this topic, especially in comparison with the sphere of protection of personal rights. As the modern age moves ahead, there are more legal entities and also it is much easier to affect the right to goodwill of a legal entity and the encroachments are becoming more frequent. Due to the tense wording of the Sentence 19b of the Act No. 40/1964 Coll., Civil Code, as amended, it is necessary to follow the practice of the courts to describe this topic. So it is in this thesis, which is primarily based on the judgements of the courts, especially from the decisions of the Supreme Court of the Czech Republic. The other sources, I used in this thesis, are the commentaries and other legal literature. The aim of this thesis is to describe what exactly is goodwill, how a person can interfere into the right to goodwill, in which circumstances the person will not be liable for the unjustified encroachment, and if it is found, that the person is liable for the unjustified encroachment, how can the legal entity defend its rights before the court. The thesis is divided into eight chapters, from which the first and the last ones are introduction...
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Activating activity for people with mental illness in nursing homes with a special regime.
ŘEZÁČOVÁ, Štěpánka
The bachelor thesis is focused on activating activities for people with mental illnesses living in nursing homes with a special regime. The topic is close to the author, since she is a coordinator of a volunteer program in the Home for the elderly Máj in České Budějovice, where the volunteers in that program perform volunteer activities especially in the nursing home with a special regime as well as she is an occupational therapist in the Home for the elderly in Dobrá Voda next to České Budějovice. In the theoretical part the author dealt with activating activities. She also processed a categorization of social services, a social service for people suffering from mental illnesses, a social work with persons with mental illnesses, a legal capacity, an involuntary hospitalization, medical conditions precluding a provision of residential social services and a social worker in the nursery home with a special regime. Furthermore, an extensive chapter informs about mental illnesses.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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