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Receivables at a Corporate Enterprise
Lečbychová, Vendula ; ing.Božena Okénková (referee) ; Fedorová, Anna (advisor)
My bachelor’s thesis deals with the topic of receivables from business relations. Based on the facts found out by the analysis of receivables in the chosen business organization, I recommended measures that might make receivables management system more effective. To ensure accurate records of receivables after due date in accounting books, I designed a suitable mode of creation of rectifying items for the business organisation.
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Time and its reflection in law
Bernklau, Petra ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Time and its reflection in law This diploma thesis deals with the reflection of time in law. The goal is to capture how time is projected into civil law in regard to the applicable legislation. The thesis is divided into eight chapters, first four of them being general treatises, starting with the fifth chapter and continuing further, all of them are focused on specific one law institution related to time. In the first, general chapter time is defined as a legal event, the difference between time and period is discussed, mandatory principles for this legal area are mentioned, such as principle vigilantibus iura scripta sunt or the principle of honesty. In the part that focuses on specific institutions, are gradually discussed the terms limitation (weakening of a right), lapse (extinguishment of a right), prescription and determination of time. The principle of each institution is discussed first, followed by its characteristics, the difference between the specific institution and other institution and its role in the life of adressees of legal norms. The most thoroughly discussed is the term of limitation with the accent on the essence of this institution, followed by its legal construction, characteristical signs, consequences of vain expiration of the limitation of time, the group of laws that...
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Time and its reflection in law
Kučerová, Barbora ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Time and its reflection in law Aim of this Master's degree thesis is to explain time as a quantity which influence human's life more than any other and that is one of the most relevant legal events which cause certain consequences in law. The aim of this work is to capture time as a quantity that influences human life more than any other, and that is one of the most legally relevant facts with which the law attaches certain legal consequences. The thesis is divided into nine chapters; the first four are devoted to philosophical and historical introduction to the concept of "time", while the remaining five are focused on the influence of time in the context of the current Civil Code. The first chapter follows the perception of time from the beginning of mankind, deriving primarily from the work of a major Romanian historian and philosopher of the last century - Mircea Eliade. The second chapter is dedicated to time as divisible quantity and describes the different ways to divide time through the day on a longer term units - years. The third chapter discusses the concept of time in ancient Rome from the perspective of the great scholars of his time - Isidore of Seville and Ambrosia Theodosius Macrobius. It describes not only the Roman division of time, but also the development of the Roman calendar...
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Liability for Damage Caused by a Defective Product
Šťovíček, Petr ; Švestka, Jiří (advisor) ; Dvořák, Jan (referee) ; Vychopeň, Martin (referee)
Dissertation Thesis Abstract - Liability for Damage Caused by A Defective Product JUDr. Petr Šťovíček The subject-matter of the dissertation thesis is the relationship of legal liability for damage inflicted upon a consumer by a defective product. The paper describes the statutory definition of the relationship, in particular, without limitation, the preconditions to the establishment of liability of the individual entities on the part of entrepreneurs participating in all phases of the product distribution from the moment of its manufacturing, or, as the case may be, it import to the Czech Republic, to the moment of its sale to the end consumer; limits of the liability and possibilities through which the consumer may claim compensation of the caused damage. The first part of the paper focuses on the above mentioned issued of general legal regulation applicable to liability, its historical development and types; it has a rather generally descriptive nature. Special civil law regulation of liability is provided for also in a number of special Acts, in particular in Act No. 59/1998 Coll., on Liability for Damage Caused by A Product Defect. The second part of the thesis provides an outline of the legal regulation covering the sphere of consumer protection with respect to liability relationships incurring in...
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Deadlines under the Administrative and Tax Code
LANGROVÁ, Veronika
Annotation The diploma thesis deals with the description and analysis of tax and administrative management in terms of deadlines. The aim of the thesis is to find a practical basis when applying an inconsistent setting of deadlines in the tax and administrative procedures. It was important to determine whether the concept of deadlines in the legislation is different, how the concept of time is regulated in the legislation and how this issue can actually affect us. The analysis of individual management was based on actual data. I was provided the data related to the tax procedure by a particular tax subject. The data related to the administrative procedure were requested from a specific administrative authority. The practical part of the thesis deals with a detailed analysis of individual management in terms of deadlines. The tax procedure was about determining the preclusion of the deadline for a tax assessment and the identification of the factors which had an impact on the course of this period. In the case of administrative proceeding, the time limits which are necessary for discussion of the minor offense and the administrative offense were analyzed. The thesis contains tables with data for better clarity within individual management.
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Receivables at a Corporate Enterprise
Lečbychová, Vendula ; ing.Božena Okénková (referee) ; Fedorová, Anna (advisor)
My bachelor’s thesis deals with the topic of receivables from business relations. Based on the facts found out by the analysis of receivables in the chosen business organization, I recommended measures that might make receivables management system more effective. To ensure accurate records of receivables after due date in accounting books, I designed a suitable mode of creation of rectifying items for the business organisation.
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