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Comparison of legal regulation of basic institutions of a residential cooperative in Poland and the Czech Republic
Mendroková, Eva ; Oehm, Jaroslav (advisor) ; Patěk, Daniel (referee)
THE COLLATION A REGULATION OF FUNDAMENTAL INSTITUTES OF HOUSING COOPERATIVES IN POLAND AND THE CZECH REPUBLIC This work aims to capture qualities and shortcomings of the legislation in one of the important sectors of housing, the cooperative sector, in the context of a comparison of the two national legislations - in the Czech Republic and Poland. In both compared legislations, cooperative has its special character and long-standing tradition, which was introduced immediately in the introductory sections. The cooperative sector is the merit of this work. The issue of housing is always up to date, moreover, in practice we many time encounter with the uncertainties associated with the housing issue. Cooperative law in the area of housing is interesting in particular, with regard to incompleteness, and, in some cases, to insufficiency of Czech legislation, distinguish it from, more or less, consistent realization of housing cooperatives in Poland. Although both legislations have similar sources and traditions, and their characteristic developments, in the field of the law the willingness of legislators to adapt an important part of ensuring significantly differs from the housing requirements of the population. In the Czech legal system is a cooperative law captured only in a few provisions of the...
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The Possibility of Tax Burden Reduction of municipalities through Electronic Auctions
Hurda, Filip ; Maaytová, Alena (advisor) ; Klazar, Stanislav (referee)
At first, this bachelor thesis analyses and gives the reader an idea about two issues, which are not closely related. One of them is the electronic auctions in procurements, and the second one is financing local self-governing units, specifically one of their tax incomes -- local fees, or rather local taxes. The empirical part of this paper associates these issues. At the start, the thesis researches the dependence of financial savings amount achieved thanks to electronic auctions on the extent of procurements, and then, it applies the relative amount of the average financial saving on the expense of the chosen town in comparison with the income from the local fees and the real estate tax from the year of 2013.
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Irrationality in the decision- making of an individual as an economic entity in the territory of the Czech Republic
Böhm, Tomáš ; Zeman, Martin (advisor) ; Babin, Jan (referee)
The main objective of this thesis is an in-depth analysis of the decision-making process on issues of economic nature for individuals in the Czech Republic. The degree of rationality occurring in consumer behavior is evaluated based on lessons learned. The theoretical section is concerned with the economic aspect of the decision-making process, which mainly includes knowledge of neoclassical theory, whose basis is the cardinal and ordinal concept of utility maximization. Subsequently there are introduced the alternative approaches to decision making, focusing on the subjective aspects of human reasoning. Using the mutual synthesis of these approaches, the author draws a term behavioral economics, specific elements of which constitute a substantive content of the whole work. The practical section verifies the hypothesis that the decision-making contradicts the theory of rational individual conduct. Data collected through the questionnaire is subjected to analytical procedures by which the stated hypothesis was verified.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Captive insurance
Peniašková, Lenka ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The thesis is focused on the characteristics and form of captive insurance. It discusses the advantages, and the use of captive insurance companies. Emphasis is also different types of insurance and legal and tax treatment. The work also includes a view of the captive insurance in the Czech Republic and the future development, including issues and trends that are associated with it.
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The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.
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Implementation of active employment policy (OP RLZ - Priority 1) in the Central Region, with emphasis on Kladensko
Pachlová, Renata ; Kouřilová, Jana (advisor) ; Šťastná, Nikola (referee)
In the following dissertation I discuss the issue of European social resource as a main financial way for developing sphere of human resources. In this work is described the Operational Programme of Development of human resources (OP RLZ) that was realized in Czech republic in the year 2004-2006. In this Operational programme is this precedence:1: Interactive management of the employment. The next dissertation's part is focused to grant and national projects that were realized within the scope of this precedence at Středočeský district(county). Sequentially I indicate the realization of Interacive management of the employment at Kladno region. This region has specific position at Středočeský district because of the transformation of its economy in the 90th of last century that was influented by this changes so much (a bankrupt of Poldi Kladno factory, therefrom releasing of working forces and in the present high level of commute to capital). The emphasis of my dissertation is the evaluation of a realized projects that relate with precedence 1: Interacive management of the employment OP RLZ in Kladno region. An attention paid to: Efectivity of interactive management of the employment and its realization. Summary of advantage and disadvantage of realized projects. In terms of obtained informations are defined the recomendationes which should contribute to increasing done activities and its efectivity.
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