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Accounting and Reporting of Fixed Assets in Selected Accounting Entity
Schönwälderová, Zuzana ; Mičák, Peter (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with the property of the town of Židlochovice. The first part contains theoretical background concerning the municipality, describes the municipal fixed assets, methods of its acquisition, valuation and disposal. The second part contains basic information about the town, the functioning of the municipal authority. In particular, it deals with the fixed assets of the town, the methods of their acquisition in terms of contractual relations, which it describes individually. Analyzes the occurrence of discrepancies in the financial values of acquired assets in the statements. In the third part is proposed a solution to the problem of missing data in invoicing and concluded contracts, and a solution to the problem of discrepancies in the financial values of acquired assets in the statements.
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Civil law aspects of self-driving vehicles
Přenosilová, Klára ; Elischer, David (advisor) ; Psutka, Jindřich (referee) ; Rozehnal, Aleš (referee)
Civil law aspects of self-driving vehicles Abstract This dissertation focuses on the civil law aspects of the still relatively new phenomenon of self-driving cars. Considering that what distinguishes an autonomous car from a conventional car is mainly the autopilot software, which enables its autonomous driving without driver intervention, the legal analysis of the autopilot is given special attention. The aim is to provide a comprehensive analysis of this phenomenon from all fundamental aspects of civil law. The dissertation is divided into a total of five parts. The first introduces autonomous cars and their classification from a technical point of view. The second part deals with the civil law nature of the autonomous car and the autopilot software. After an initial definition of the terms, the autonomous car and its software are considered in terms of their nature as a thing, their status, their copyright protection and their nature as a product. The third part provides a legal assessment of the main contracts that may typically be entered into in connection with their use. These include the purchase contract and, given the interdependence of the autonomous car with the autopilot software, the licence and the software-as-a-service agreement. The fourth part is devoted to the ethical aspects of the use...
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Clausula Rebus sic stantibus in contractual relations
Doksanská, Debora ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
Clausula Rebus sic stantibus in contractual relations Abstract The main topic of this thesis is mainly the evaluation of the legal regulation of the clausula rebus sic stantibus. Its purpose is a kind of right of the contracting party concerned to provoke negotiations on the content of the obligation and to adjust the relations between the contracting parties, which will help to restore the balance within the contractual relationship. This right of the party concerned is subject to a substantial change of circumstances, i.e. there must be a change of circumstances of such a serious nature as to fundamentally alter the terms of the contractual obligation. There is still a conflict between two directions in the approach to this issue. The first is that it is a fundamental interference with the legal certainty of the parties and with the principle of pacta sunt servanda, and that such an institution should not be part of the legal order because it is essentially against the principles that are the cornerstones of civil law. The second approach is rather positive and welcomes its inclusion in the legal order, the institute thus ensures fairness and equilibrium between the parties in contractual relations and makes it possible to intervene in unforeseeable situations to save the conditions prevailing in the...
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Accounting and Reporting of Fixed Assets in Selected Accounting Entity
Schönwälderová, Zuzana ; Mičák, Peter (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with the property of the town of Židlochovice. The first part contains theoretical background concerning the municipality, describes the municipal fixed assets, methods of its acquisition, valuation and disposal. The second part contains basic information about the town, the functioning of the municipal authority. In particular, it deals with the fixed assets of the town, the methods of their acquisition in terms of contractual relations, which it describes individually. Analyzes the occurrence of discrepancies in the financial values of acquired assets in the statements. In the third part is proposed a solution to the problem of missing data in invoicing and concluded contracts, and a solution to the problem of discrepancies in the financial values of acquired assets in the statements.
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Legal aspects of air transportation
Hercíková, Jana ; Švarc, Zbyněk (advisor) ; Burešová, Jana (referee)
This Bachelor thesis deals with the legal aspects of air transportation. In the introductory chapter is presented air transportation, its advantages and disadvantages. Another chapter is devoted to the development of legislation, sources of international regulation, where is within one source characterized the delivery clauses of INCOTERMS 2010. The third chapter deals with contractual relations in air transportation and also with related agreements. In the fourth chapter is devoted to customs issues, primarily the Customs Administration of the Czech Republic and clearance of goods in export and import of basic features. The fifth chapter contains a main goal of this thesis. It examines the process of the export and import of goods between the Czech Republic and Japan on the basic of the necessary documents in practical terms. This chapter is supplemented by analysis of the development of goods transported between the Czech Republic and Japan in exports and imports over the past five years.
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Contractual relations between the EU and developing countries
Šárková, Dominika ; Sato, Alexej (advisor) ; Hinčica, Vít (referee)
The work focuses on contractual relations between the EU and developing countries with emphasis on the General System of Preferences (GSP), whose legal framework was updated in 2012. The work moves from reciprocal preferential agreements to non-reciprocal agreements under GSP and analyzes whether GSP preferential agreements are offered only to the states that truly require help. Additionally, it is evaluated whether the changes in the legal framework, which are mainly characterized by the reduction in the number of beneficiary states, will have an impact on the economic situation of the Czech Republic. The results show that help is being allocated effectively to the countries in need due to the implementation of new regulation. Further, there will likely be a considerable impact on the Czech Republic with respect to the exclusion of the Russian Federation and the Republic of Kazakhstan from the GSP. Most of the countries recently excluded from the GSP negotiate with the EU about the renewal of the preferential agreements under different preferential initiatives, namely under Free-Trade Agreements (FTA).
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Commercial policy of the European Union towards Israel
Kobliha, Pavel ; Antoš, Ondřej (advisor) ; Petrášek, František (referee)
This bachelor thesis is concerned with trading the European Union with Israel and Israel's foreign trade with the Czech Republic. The foreign Trade of the Czech Republic is among the Common commercial policy of the European Union. Therefore the first theoretical part is paid attention to her. The aim of the thesis is using the real numbers to analyze the reciprocal trade as well as the main commodities, which are involved in this trade. In the case of trade with the Czech Republic will also focus on the history of trade relations, which were not always idyllic. Much of the work is dedicated to investment and investment climate in Israel, where foreign direct investment plays an important role. In conclusion of thesis is outlined the likely evolution, which will take place in Israel.
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