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Internal Guidelines in "Byt a servis, družstvo Olomouc"
Maršálová, Markéta ; představenstva, František Fejt, předseda (referee) ; Hanušová, Helena (advisor)
In my Thesis I focus on problems about international guidelines in Byt a servis, družstvo Olomouc. In first part I deal with bacis concepts like international guidelines and their partition, characteristic home owners association and cooperative. In second part I will do basic analysis about company and current status of international guidelines, which has company processed and about their quality. In conclusion of my thesis I suggest treatment of lacks and design a missing international guidelines.
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Housing Cooperatives Formed by "Privatization"
Žák, Dominik ; Klika, Pavel (referee) ; Hrubanová, Michaela (advisor)
The diploma project looks at founding of housing cooperatives caused by residential housing privatization. Privatization process and housing cooperatives evolvement in Czech Republic since 1989 year are outlined in the project. The project covers housing cooperatives aspects, establishment and specifics of housing cooperatives legal entity. Ways to privatize the community housing fund according to the community housing policy are explored and explained. Specifically the project studies the privatization process of the city of Prostejov residential housing fund.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
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Revitalisation of rural brownfields
Dýr, Petr
The School of Architecture at the Faculty of Civil Engineering of the Brno University of Technology is one of the few in the Czech Republic that focuses on the education of students in the field of architecture of production buildings. The studio of production buildings, i.e. buildings of industrial, agricultural or otherwise determined technologies, builds on the theoretical basis that students acquire in previous lectures and seminars in the subjects Industrial Buildings and Rural and Agricultural Buildings. Here they will acquire the necessary awareness of the classical typology of architecture for production, which should contribute to the completeness of their education in building design. However, thanks to rapid technological development, manufacturing buildings are undergoing constant transformation. Who else but universities, which educate the professionals of the future, should respond to the new stimuli. That is why new themes are emerging in theory (ecology, renewable resources, conversion, brownfields, etc.) and in studio design, reflecting the needs of contemporary society. Rural agricultural brownfields have been the subject of the last 25 years of intensive research in the Production Buildings Studio. More than 30 years after the "Velvet Revolution", the areas and buildings of the former premises of the Unified Agricultural Cooperatives are still listed in the planning documentation of municipalities as stabilized areas of agricultural production, while the reality is diametrically opposed.
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The governing bodies of a cooperative
Slánský, Petr ; Oehm, Jaroslav (advisor) ; Štenglová, Ivanka (referee)
This diploma thesis deals with cooperatives and closely focuses on their bodies. Czech legal order gives only superficial legislation which causes many questions and imperfections to arise. The aim of this thesis is to find solutions to these problems and create an ideal model of cooperative. Following that, the author bases his thoughts on the legal doctrine and Czech court jurisdiction. The introductory part focuses on general questions, i.e. history of cooperatives, legislation and legal characteristics of cooperatives. The author refers to the negative impact of the Communistic Party of Czechoslovakia on cooperativeness between years 1948 - 1989. Such impacts are still present in nowadays legislation. Another imperfections are seen in the starkness and fragmentation of the legislation itself. All these imperfections may be removed by the future law about business cooperatives. The main body of the thesis follows as this describes the cooperative body legislation. Current legislation brings three obligatory bodies - assembly, board and control committee. Next to these, every cooperative may establish optional bodies. The chapter on assembly deals with its status and scope. In connection with assembly's scope the author describes in detail the process of assembly's decisions approving, together...
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