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Tax burden of chosen type of non-profit organization
HOSTIČKOVÁ, Jitka
Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.
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Differences in spending leisure time of children living in the country and in the town
Svobodová, Markéta ; Pelikán, Jiří (advisor) ; Straková, Jana (referee)
1 Summary: At present our society faces the fact that children have been losing interest in activities that do not generate an immediate result and their free time is spent primarily passive. Overall values in society have changed. To obtain the various resources, experiences, property, we prefer the easier way to the effort and perseverance. Therefore we cannot value our own personality and know ourselves. Probably that is why current society is called consumer. This study consists of two parts - the theoretical and the empirical part. The study deals with the relation between physiological and psychological development of children, influence of environment and the use of free time. It detects options and ability of pubescent children living in the city and in the country to use leisure time offer. It also examines how much the place of living influences the way of spending their free time. The main objective is to find differences in the use of free time due to specific life in the city and in the country. Some problems in relation to the free time are also mentioned, e.g. specifics of life in the satellite towns, some sociopathological phenomena (crime, drug addiction or vandalism). The empirical part describes and summarises the entire procedure, the creation of non- standard questionnaire and its...
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Use of software of third parties in commercial applications
Panáček, Jan ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Užití software třetích stran v komerčních aplikacích 99 English summary and keywords. Usage of third party software in commercial applications. This thesis deals with the legal implications of using software written by other parties (hereafter referred to as "third party software" in conformance with industrial practice) in the process of developing a commercial application. Software developers worldwide have always been looking for a way to minimalize their costs and efforts by reusing already available software components in their own new programs and thus not investing into reinventing the wheel. This process is mainly done by incorporating open source or public domain software. It is readily available through the Internet download under seemingly non-restrictive licenses. Other options are also possible, like adopting industrial standards or settling for commercial licensing of relevant technology from other developers. The goal of this thesis is to analyze this usage of third party software. From the legal point of view, main focus is on open source licensing, international copyright law and conformance of the Czech legal system with US, European and international licensing requirements. It also deals with other issues which arise from internet distribution of works, software development and patent...
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The Medial Portrait of Companies Providing Nonbank Loans
Fuková, Ladislava ; Závozda, Petr (advisor) ; Jirák, Jan (referee)
The main theme of this thesis is the non-banking- loans- companies and its medial portrait. The thesis formulates the basic hypotheses related to social status and reputation of non-banking companies. As the research method there was chosen the quantitative content analysis. The research sample consists of the daily papers Hospodářské noviny, MF DNES and some selected economic and political magazines. The research period was divided in two parts: March - June 2010 and September - December 2010. The thesis contents two analysis: the first one contents the results of surveys of the company called Provident Financial. The second one is an analysis of advertising in the daily papers MF DNES and Hospodářské noviny. The results of the analysis of advertising didn't confirm one of the main hypotheses assuming that the non-banking -loans- companies have any impact on the content of investigated media. And vice versa, other hypotheses were confirmed by results of the quantitative content analysis. The result of the analysis is that the non-banking-loans- companies are presented as companies working within the standards of law and which are entitled to a place in the financial market.
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Football and social modernization
Hanuš, Karel ; Duffková, Jana (advisor) ; Vinopal, Jiří (referee)
This work is dedicated to the transformation of football (soccer) in the process of social modemization and partially to influences of football on modemization. The goal of this work is comprehension of basic dynamics of modem football which assumes combination of theoretical and historical approach. The core ofthe analysis (exploiting plurality oftheoretical aproaches) is aimed at situation in Europe (and particularly in England) which was crucial for general development. However, non-European regions are not neglected. Af first is the work focused on characterization of premodem team ball games from which later resulted modem football. Analytical framework comprises relation of football to the four modemization trends and its selected displays: rationalization of society ( creation of the formal rul es, institutionalization of football and development of tactic ), the market generalization and expansion of economic system (commercialization of football (including mass mediums ), professionalization of players and particularities of football in state socialist countries ), transformations of social bonds, identity and increase of nation states (nationalism and clubism) and displays of selected social inequalities in football and efforts to its change ( class inequalities, global inequalities and gendered...
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Insolvency Law in Practice - Personal Bankruptcy
Tomasková, Hana ; Hejda, Jan (advisor) ; Drahota, Jiří (referee)
Thesis on "Insolvency Law in Practice - Personal Bankruptcy" deals with a form of resolving insolvency or impending insolvency of due non-business entities, and that is the debt relief so-called personal bankruptcy. This thesis monitors the amount of submitted and rejected proposals to permit discharge and summarizes the most common reasons for their submissions and errors in the rejected proposals. The thesis analyzes the development of debt relief since 2008 with a focus on southern Bohemia. The conclusion is mentioned debt relief legislation in Austria.
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Institute "Debtor-in-possession financing" in insolvency proceedings
Zahradníková, Lenka ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The Master's Thesis is focused on the problem of securing an operational cash flow for maintaining entrepreneurship activities of organizations that enter into insolvency proceedings because of their insolvency or excessive indebtedness. This issue is addressed by the insolvency law through a new institute of debtor-in-possession financing which is a part of the main purpose of this law to assist companies that have a certain economic potential to create value added in the future prospect. The issue is with obtaining such post-petition financing because there is not many banking or non-banking institutions that would provide this high-risk financing. From the above-mentioned reason, an idea has been developed with the cooperation of Česká Spořitelna a.s. to create a new credit product provided by the banking institution for the Czech financial market. The assessment of rationality, effectiveness, and recoverability, as well as the proposal of standards and requirements for completion of contracts and their structure about debtor-in-possession financing are compiled in the Master's Thesis.
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The Role of Non-Governmental Organisations in International Law
Nohová, Zuzana ; Grmelová, Nicole (advisor) ; Votava, Tomáš (referee)
The main aim of this bachelor's thesis is to analyze the role of non-governmental organisations in international law. The work answers three questions involving: The status of non-governmental organisations, participation in conferences and negotiations and enhancing the participatory status of non-governmental organisations within the international legal system. Case study provides an example of functioning of international non-governmental organisations in the framework of the international community illustrated by the example of Amnesty International -- one of the most influential non-governmental organisations of our times.
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