National Repository of Grey Literature 316 records found  1 - 10nextend  jump to record: Search took 0.04 seconds. 

Purchase contract
BLÁHOVÁ, Jana
This thesis deals with the purchase contract. The purchase contract is the most widespread contract in the Czech Republic. In the first part there is the history of the purchase agreement described, the definition of the legal adjustment and the comprehensive view of the purchase contract. In the first part there is also the chapter called the comparison of purchase contract with the new Civil Code. In this part there are the most considerable changes defined and described. The new Civil Code is effective from the 1st of January 2014. In the second section there is the purchase agreement assembled. Every particular part is analyzed and described. The particular parts contain the own opinions and commentary. The purchase contract is closed on real estate. For the greater interest the other changes in the private law are pointed.



Innominate Contracts in Business Relations
Horčicová, Iva ; Kotoučová, Jiřina (advisor) ; Švarc, Zbyněk (referee)
Diploma thesis Innominate Contracts in Business Relations deals with a legal basis of innominate contracts in the Czech private law. It focuses mainly on so the called Modern innominate contracts. The purpose of the thesis was to answer whether leasing, factoring and franchising contracts should be codified. Consequently, it aimed to prove or disprove that the Czech legal regulation does not reflect the recent developments in business environment. The thesis is divided into two parts. In the first chapter an analysis is carried out on the legal regulation of innominate contracts in the Czech business law, civil law, labour law and international private law. The legality of innominate contracts and the applicability of an analogy is discussed in this part. Based on the Czech legal regulations and court decisions it was concluded that innominate contracts were valid and that courts may use analogy when deciding on civil or commercial contracts. The second chapter deals with the contents of leasing, factoring and franchising contracts. It concludes that there are reasons against the codification of the above mentioned contracts. The content of an operating leasing agreement very much resembles a rental contract which might be used for this kind of leasing contract.A leasing purchase contract does not present any new answers to issues which had already been dealt with by court decisions. The substance of a factoring contract -- assignment of a receivable is already regulated by the Civil Code. A franchising agreement involves parts of many types of codified contracts and interlocks with multiple legal areas. Moreover, all the above mentioned contracts are challenged by a fast pace of development therefore a codification could hamper the progress or it could become obsolete. Based on the above mentioned facts the thesis concludes that leasing, factoring and franchising contracts should not be codified in the Czech private law as separate contract types and therefore disproves the primary proposition of this thesis and subsequently infers that the Czech legal regulations do not reflect a recent business development.


True and fair view of the acounts to Czech Financial Standard and IFRS
POLÁKOVÁ, Jana
The aim of the bachelor´s work was the comparison of accounting reports of the chosen company, which shows final accounts according to ČÚP (Czech accounting regulati-ons), but for its parent company in France shows final accounts according to IFRS. In the first part of the work there are described the accounting methods, principles, the content, the composition of final accounts according to Czech accounting regulations and according to international accounting standards including the description of chosen accounting cases in IFRS financial lease, small long-lived assets and construction con-tracts. The second part is concentrated on the real accounting cases, with the comparison of showing in the company reports according to ČÚP and IFRS. Due to the limited extent of the work there is only the comparison of balance sheet and income statement. On the basis of the work result there was a recommendation to the company how to correct accounting of construction contracts in IFRS.



Contract as understood by the economic analysis of law
Bartošek, Jan ; Maršálek, Pavel (referee) ; Kühn, Zdeněk (advisor)
142 Abstract Economic Analysis of Contract and Contract Law (Master Thesis) Jan Bartošek This thesis analyzes contracts and contract law from the Law and Economics point of view. In other words, in this thesis, economic approach is utilized to assess the above mentioned areas of law introducing and employing crucial concepts such as the Coase Theorem (and its underlying notions of the efficiency of law), Posner's theory of market-mimicking law, or Guido Calabresi's concept of legal rules. Moreover, various attitudes toward the economic analysis of law are addressed; and the status and future of Law and Economics (with regard to the European and especially Czech context) are considered. The argument is structured in three parts: the first part summarizes the historical development of Law and Economics and presents its standard analytical tools; the second part embraces the problems of contract and contract law within the framework of Law and Economics (perfect and imperfect contracts or the problem of efficient breach); and, finally, the third - analytical - part of the thesis applies the economic tools to the judicial decisions-making process both in general and in real life by reviewing two sets of decisions made by the Supreme Court of the Czech Republic. In sum, the thesis' three-tier structure does not...