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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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Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.
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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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Comparison of environment for foundation of startups in the Czech Republic and Spain
Nevečeřalová, Michaela ; Bolotov, Ilya (advisor) ; Shubik, Elena (referee)
This Master thesis deals with the Comparison of environment for foundation of startups in the Czech Republic and Spain. The scope is to discover which of these two countries has more suitable business environment for the establishment of a startup. The first chapter defines startup and illustrates its importance and development. Second part is dedicated to foundation of a startup regarding legal differences and funding aspects. The last section confronts business environment and support for the foundation of a startup in both countries.
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The prohibition of gambling in Czech cities and their economic efficiency since 2010
Lišková, Magdaléna ; Skopeček, Jan (advisor) ; Zeman, Martin (referee)
The bachelor thesis is about an evaluation of economic efficiency of prohibition of gambling in selected Czech cities since 2010. The theoretical part contains a definition of basic terms, a chapter about social costs and it also deals with a prohibition and the shadow economy. The practical part contains chapters about current legislation, about gambling market in the Czech Republic, next chapter is about methodology and at the end of this part there is the evaluation of economic efficiency. This chapter deals with an explanation why we can call the prohibition inefficient. It is also a resume of the thesis which is back up an argument of progress of total social costs and total revenues. The bachelor thesis, in spite of other Czech papers, works with presumption that the social costs are produced by pathological gamblers and it deals just with the original social costs. That is the reason why the thesis provides an original quantification of the social costs and new view on problems which are connected with regulation of gambling.
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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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External Sources of Finance for Business Projects in the Czech Republic
Kubíčková, Kateřina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis is focused on external sources of finance for business projects in the Czech Republic. The theoretical framework summarizes the expertise and definitions relating to business, entrepreneurs personality, to legal forms of business and traditional external sources of finance. As the lack of resources or difficult access to traditional sources of capital can sometimes be an obstacle in the realization of a welcome and viable business plan, the second half of the thesis is devoted to alternative options of financing business projects with an emphasis on EU subsidies drawing. Other analysed external sources of finance are the investments of private investors called Business Angels, venture and private equity capital, crowdfunding and at the end preferential credits from banking institutions offered to start-ups or new business projects. The main target of this thesis is to provide an overview of the available external projects funding, to find out how they are going on in the Czech Republic and at the conclusion to assess, what kinds of projects are suitable for every single kind of funding. This thesis could help to entrepreneurs, who do not have enough funds for their idea, to be knowledgeable in current options of external financial sources.
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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 concept and types of bills of exchange and promissory notes
Blaha, Michal ; Zahradníčková, Marie (advisor) ; Čech, Petr (referee)
- 1 - Abstract The topic of my diploma thesis is "The concept and types of bills of exchange and promissory notes". The reason why I chose this topic is my interest in securities law, especially in bill of exchange law, and my previous work experience. I regularly work with bill of exchange law in my employment so this is a reason why I have decided to expand my knowledge of this particular law. The bill of exchange and check act number 191/1950 Coll., as amended, is the basis of legislation for this kind of law in the Czech Republic. The most significant advantage of this act is the constancy, which is given by the general method of treatment of this issue. This advantage can be considered as one of the main disadvantages too, because the solution of unique issues is left to case law and literature. This is a reason, why the core of this diploma thesis is chapter 5, where I analyse the essential requirements of bill of exchange and promissory note. Also the issue of graphical design is a very interesting and actual topic. The diploma thesis is structure into seven chapters. The first chapter is devoted to the historical development of bill of exchange and promissory note. This chapter contains also the historical development of individual institutes of bill of exchange law. The second chapter discusses the...
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