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Legal consequences with respect to the breach of contract under civil law
Hoder, Jan ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
- 54 - 6. Resumé Consequences of breaking the contract in civil law - Most of the relations is in civil law established by the contract. Contractual freedom is one of the basic freedoms provided by modern democtratic state. But unfortunately with the increasing amount of contracts there is also increasing number of cases when the contract is breached (intentionaly or not) by one of the contractual partners. The law presumes such cases and provides particular consequences. These consequences are the subject of this thesis. According to the Czech civil law there are following istitutes which can follow after breaching the contract: Default, the interest on the sum in arrears, a late payment charge, damages, penalty clause, liability for defects. The thesis is divided into several parts according to the described consequence. At the beginning of the thesis, there is an introduction into the problem, then there is described the contract. There is explained the term, then the process of making the contract (proposal and its acceptation). After clarifying the basic term of the thesis follows the description of mentioned consequences. The first is damages, it is placed in the front place because of its importance and many variations and possibilities of use. It comes after fulfilling certain conditions: Breaching...
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Ownership of land and its transfer as reflected by tax legislation
Masopust, Karel ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership and transfers of land in the persperctive of tax law Main purpose of this thesis is to present all taxes which are levied on ownership or transfers of land arising from any legal title. Subject of the thesis are not only taxes typically connected with land, such as land tax or real estate transfer tax but also personal income tax, corporate income tax and value added tax. The main reason of my choice of this subject was my natural interest in this area and connection between public and private law which is very strong in the matter in question. Financial law is typical public law and tax law is one branch of financial law. However, the subject of taxation is land in this thesis. The owneship of land, as an essential base of all human activity, is the basic subject of private law. The mixture of the two is therefore unique. Chapter Two introduces tax law area and main definitions are descibed here. Attention is also focused on the definition of land and its picture in current law. Another area descibed there are principles of evaluation of property according to Czech law. Also historical development of tax law in area of Czech republic is included there. The subparagraph starts with establisment of Czechoslovakia and ends with its disunion. Chapter Three explains construction of land tax in Czech...
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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Contractual relations between a consulting company and its client
Brosková, Karolína ; Plíva, Stanislav (advisor) ; Horáček, Tomáš (referee)
Thesis: Contractual relations of consulting firm and client Author: Karolína Brosková The purpose of my thesis is to analyse the contractual relations between consulting firm and its client. The reason for my research is an increasing amount of consulting firms arising in Czech business enviroment as well as non-existence of precise and explicit regulation of these relations in Czech legal system. The thesis is composed of two main chapters, each of them dealing with different aspects of management consulting. Chapter One is subdivided into three parts. Part One is introductory and defines basic terminology of management consulting, its history and typology. Part Two deals with subjects of contractual relations between consulting firm and client. Finally part Three explains when these relations will be regulated by Czech commercial contract law. Chapter Two examines relevant Czech legislation in combination with practical examples from valid agreements. The chapter consists of two parts. Part One focuses on particularities of Czech contract law. Part Two investigates what should be included in consulting agreement. Conclusions are drawn partially in Chapter Two, part One and partially in the epilogue. The main aim of the thesis is to find out what is the economic cause of these relations, and what...
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Chinese cultural standards
Baderina, Maria ; Khelerová, Vladimíra (advisor)
The first part of the diploma thesis is focused on theory of culture, cultural dimensions and standards, as well as different concepts of cultural dimensions applied on the Chinese culture. The second part is targeting values and norms of the Chinese society with the help of: religious and philosophical doctrines, position that individual occupies in the society, systems of social relations, family life, holidays, and business ethics. In the third part the attention is paid to the research prepared on the basis of questionnaire survey, which main goal was either to confirm, or disapprove certain stereotypes, concerning the Chinese cultural standards from the Czech culture point of view.
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Intraspecific diversity in the ichthyofauna of the Czech Republic, its knowledge and protection
Lusk, Stanislav ; Lusková, Věra
At present, 48 fish and 2 lamprey species occur in the waters of the Czech Republic. Of these, 22 fish species are protected by law all over the country or locally, the protection of 3 fish and 2 lamprey species is conditional. For the time being, there are no legal means to protect their intraspecific (genetic) diversity. In this point, one can only utilise certain indirect measures that follow from the limits pertaining to endangered species. The available knowledge of intraspecific diversity of the fish fauna in the Czech republic is fragmentary an incoherent. That is one of the causes of the absence of legislative means to protect the intraspecific diversity. In addition, the apprehension of this phenomenon by the piscatorial public is insufficient although this diversity is the most endangered by the very fishery management. Increased research and knowledge of the intraspecific diversity of particular species is inevitable as the basis for its conservation.
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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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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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The status of women on the labour market in Czech Republic
Skopalíková, Anna ; Chytil, Zdeněk (advisor) ; Čermáková, Klára (referee)
The bachelor thesis addresses discrimination of women on the labour market in Czech Republic. Its aim is to verify hypothesises about the existence of lower mean wages of women and about the existence of discrimination of women on the labour market in Czech Republic. Oaxaca wage differential decomposition which is introduced in the theoretical part of the thesis confirmed the existence of wage differentials between the wages of men and women on the Czech labour market, in selected regions and in selected occupational fields. This confirms the hypothesis about lower mean wages of women. Oaxaca wage differentials decomposition also confirms that the wage gap can be explained in most cases up to 18 %. The second hypothesis is confirmed only partially. The discrimination of women probably exists on the labour market but it is not possible to confirm the size of it. The unexplained component of the wage gap (based on the Oaxaca decomposition) includes besides other things the discrimination coefficient. The size of this coefficient is not possible to determine. The secondary aim of the bachelor thesis is to determine the impact of individual variables on the observed wage gaps. Factors which most often influence the wage gaps are education and age.
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