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Accounting, tax and legal aspects of transformation the legal form of business natural person to a legal entity in condition of CR
BENDOVÁ, Eva
The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.
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The situation of disabled persons in the labour market in the main City of Prague in 2014 and 2015
Majorová, Michaela ; Vostrovská, Zdenka (advisor) ; Barák, Vladimír (referee)
The topic of this thesis are disabled people. The main goal of this thesis is describe the situation th these people in the labor market of Prague. This description is based on the founded data and the specialized literature. There will be explained the concepts of labour market, unemployment, aktive employment policy first in the theoretical part. There are for the next time explained the concepts of disabled people, thein characteristics, different type of these disabilities, legislativ of the employnment of these people, rehabilitation programmes and the enterprises with more 50 % share of employed disabled people. The practical part is based on the analysis of the selected dates of Český statistický úřad and Ministerstvo práce a sociálních věcí. There is included my own anonymus questionnaire research of selected eemployers. The goal of this research is to show, how is the situation of the employers and the diabled people in Prague. It was found by using this research, that the situation in our main city is very positive. Employers offer many employments to disabled people, althoug they don't have to do that and they don't have any statutory obligation.
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Risk group of persons with disabilities on the labour market in Prague from 2005 to 2015
Hošková, Laura ; Maule, Petr (advisor) ; Lukášová, Tereza (referee)
The theoretical part of the Bachelor Thesis comprehensively illustrates the status and representation of persons with disabilities (PWD) on the current labour market in the Czech Republic. In a general manner, the Thesis looks at the employment policy as well; especially its legislative basis in the legal framework of the Czech Republic and selected EU countries. Furthermore, the legal obligations of employers of PWD and the possibilities of fulfilling the mandatory share of PWD employment are stated. Findings of two qualitative employment studies are presented showing that PWD enter the labour market equipped with specialized competencies, which they are willing to complete by retraining programmes in case of need. The employers perceive the employment of PWD mainly as a financial profit, granted to them by the state; and the legislative conditions are a sufficient incentive for them. The questionnaire survey pointed out that the weakness in the employment of PWD is the lack of part-time jobs, which are highly demanded among them. Therefore the Thesis presents a solution, which could be the creation of shared work positions.
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Partnership and Sexuality of Mentally Affected People in Connection with Their Escort Men
Švejdová, Olga ; Ortová, Marie (advisor) ; Klípová, Eva (referee)
The work treats of problems of partnerships and sexuality mentally affected people in Czech republic and of problems that consequently for their ascort men. In theoretic part the work describes status in this section, physiological and mental findings of people with mentally affected. It does its best afflict even spiritual reason lust for approximation. In practical part the work devotes to four concrete ease of partnership and posibilities that voted the people who escort them in Hospice for handicapped people. In fine the work features on what limit must the person who handicapped people keep the maximum their freedom and in so doing to prove learn live these men in partnership. Powered by TCPDF (www.tcpdf.org)
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The application of art activities focusing on the development of personality of people in custodial sentence
JANSKÁ, Dagmar
This thesis deals with the application of the fine arts with much focus on the development of personality on people serving prison sentences. The content of this thesis is divided into theoretical and practical chapters. First part defines some key terms of including the program of rehabilitation and pedagogical events that are used in this specific environment. The practical chapters are devoted to the realization of own longer-term didactic project named ?Kordelie? which is concerned with the positive thinking, values, and the development of competences at the target group of occupationally unclassified sentenced women in the custodial prison České Budějovice. Based on the application of these sets of activities and their consequent evaluation, I am obliged to observe the real possibility of fine art inclusion in didactic projects to individuals in correctional facility.
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Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
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Possible ways to breach the water supply system a draft of the measures to prevent its abuse in South Bohemia.
SOUKUPOVÁ, Eva
The theoretical part of the thesis focuses on the characteristics of water as the basic structural element of the life on the Earth. It also mentions regulations related to critical infrastructure, water protection and water management. It describes water management system of the Czech Republic and the South Bohemian Region. It similarly characterizes the most probable chemical, biological or radiological water contaminants that might be abused by a man in the case of trespassing into waterworks system objects. The aim of the thesis was to map possible threats to the waterworks system and to propose follow-up measures preventing the South Bohemian Waterworks System from abuse. Upon identification of possible threats in the territory of South Bohemia and from the point of view of the extent of the thesis the text then focuses on intentional threat of waterworks object by a man. The research part first deals with more detailed description of the South Bohemia Waterworks System, from drinking water via its pumping, treatment, storage to its supply to final consumers. The system of drinking water supply to inhabitants of South Bohemia is divided into sectors by means of AKIS method here. A questionnaire to employees working in the water management sphere was based on this division and particularly vulnerability and the level of security measures in the individual South Bohemian Waterworks System sectors was evaluated from the information based on their answers. In the second plan the research part of the thesis focuses on description of security elements used in South Bohemian Waterworks System objects accompanied by my own photo documentation of objects and areas administered by the South Bohemian Waterworks Union. The elements of passive and active protection used by the South Bohemian Waterworks Union are documented and described here. Application of two operation analysis methods relates to this part. Quantitative research of security of waterworks objects based on evaluation of the best secured object of the South Bohemian Waterworks System was first performed. The obtained results enable us to determine which of the South Bohemian Waterworks System premises has the best active and passive security against trespass of unauthorized persons. To assess relevancy of the quantitative security research the method of relative comparison of waterworks objects security and its consequent interpretation by the security index is also used. The security index describes object protection against possible trespass within the whole area of the object. Application of this method brings numeric interpretation and identification of the overall security of the South Bohemian Waterworks System with regard to preference of the monitored parameters. The same result is achieved by both the methods. The applied operation analysis methods have revealed that the heart of the South Bohemian Waterworks System, the Plav drinking water treatment plant, the only drinking water treatment plant of South Bohemia supplying majority of South Bohemia inhabitants with drinking water, is the best protected object. Pumping stations and water towers are further well secured objects. There are also completely unsecured object in the South Bohemian Waterworks System. The conclusion contains some measures that should prevent unauthorized persons from trespassing into all waterworks objects and thus protect drinking water against contamination. As the observation has revealed the protection of waterworks objects should be improved with regard to the worsening safety situation in the world. This also involves the costs the South Bohemian Waterworks Union should invest in security to introduce the most up-to-date security elements into practice. We may conclude that the major part of waterworks objects are secured against abuse both passively and actively.
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Immigration as a factor endangering the bilateral relations between the EU and Switzerland
Jakšová, Karolína ; Jiránková, Martina (advisor) ; Němcová, Ingeborg (referee)
This thesis deals with the theme of bilateral relations between the EU and Switzerland, focusing on the current phenomenon of migration. The EU and Switzerland cooperate on bilateral sectoral basis, since Switzerland (hence the citizens of Switzerland) does not want to integrate into the European internal market to maintain its sovereignty and autonomy. Within the first series of bilateral agreements between the EU and Switzerland an agreement on free movement of persons was signed, thereby Switzerland opened its labour market to EU citizens. In February 2014, however, the citizens of Switzerland used the institution of direct democracy and adopted by a narrow majority the initiative to stop mass immigration. This step disrupted the agreement on free movement of persons and the complex negotiations started in order to solve this impasse. The aim of the thesis is to evaluate the impacts of immigration on the Swiss economy and the subsequent evaluation of the reasonableness to mitigate the immigration through a citizens' initiative.
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