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Handling State Property
Bobíková, Kateřina ; Dvořák, Jan (advisor) ; Thöndel, Alexandr (referee)
Název rigorózní práce v anglickém jazyce, abstract, 3 keywords Handling State Property Abstract The rigorous work deals with a detailed view of the handling of the property of the Czech Republic, especially real estate, in recent legislation. Due to the recodification of private law, it is aimed at understanding the treatment of state property as opposed to dealing with property in the private sphere. The work is an attempt to understand some specificity of dispositions with state property, where it is necessary to take into account the position of the state and its certain constraints that do not exist in the private sphere. Part of the work is also the specific situation, which often occurs when dealing with state property and which needs to be assessed very sensitively because of the duty of the state to act transparently and economically with public funds. The essence of the thesis is a legal overview of the handling of the property of the Czech Republic, including a very specific specification of the ways of dealing with state property. The work includes the de lege lata legislation, also taking into account the pitfalls that the legislation brings. It is therefore necessary to point out that it is still necessary to focus on how to deal with the very complicated life situations that occur even when...
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The Moral Hazard in Light of the Recodification of the Private Law
Lučan, Jakub ; Bažantová, Ilona (advisor) ; Hraba, Zdeněk (referee)
-1- Summary The aim of the thesis is to assess the impact of the recodification of private law on the phenomenon of moral hazard. In order to achieve the goal, the old and new legislation were compared in order to identify key changes and analyse their nature, in terms of their positive or negative impact on the potential occurrence of moral hazard. In the theoretical part, moral hazard was defined and systematized in the context of so- called "old" and "new" market failures. The author also offered a key contemporary definition of the term. Increased attention has also been paid to the issue of incomplete and asymmetric information that often coexists with or potentially enhances moral hazard. In the second part of the theoretical part, the author of the thesis focuses on defining the specifics of moral hazard, taking into account the Czech practice. The phenomena of insurance, health, monetary policy, banking, financial consulting and corporate governance are gradually being mentioned. The issue of representation and black passenger is also accented. The difference between moral hazard behaviour and fraud is also described. In the practical part, the author compares the selected institutes of private law across new and old legislation. This part is divided into various general institutes, which are based...
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Liquidation of limited liability company in the light of recodification of private law
Stehlík, Ondřej ; Zahradníčková, Marie (referee) ; Horáček, Vít (referee)
. The topic of this work is a liquidation of a limited liability company as by law described process of non-judicial settlement of property relations of company managed by a liquidator. At the end of this process of liquidation a limited liability company cease to exist as legal entity and a remaining assets of that company is usually redistributed between associates of company. This work tries to analyse current legal rules dealing with a dissolution and liquidation of limited liability company, compare them with previous legal rules contained in abolished commercial code and tries to critically describe them in all possible ways, how to solve potential problems that may occur during this process. The whole work is complemented with related judicature with effort to assess its future usability in connection with recodification of private law. In places where I have identified the need to make changes or I considered the current regulation inadequate, inaccurate or admitting multiple interpretation I also proposed my own law adjustments de lege ferenda. Author tries to use modern academic methods in order to create a work, which may contribute to development of Czech legal environment. To achieve this goal I have tried to apply arguments of formal logic and other types of legal argumentation....
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Receivables - Financial and Accounting View
TOULA, Martin
The thesis deals with the issue of receivables, their financial and accounting view on the example of a specific entity. The general of the paper defines accounting relations, specific accounting issues arising in connection with the receivables, accounting of receivables, and the management of receivables. There are also discussed the changes which occurred after the recodification of private law from 1st January 2014. The highlighted entity for the practical part is a company producing stainless food containers called SHÄFER SUDEX s.r.o. In the practical part there is a description of changes in the balance sheet reporting which were caused by law amendment. Gathered information was used for company introduction, analysis of receivables, their structure, liabilities and solvency of the company between 2012-2014. Investment options were then suggested in light of discovered financials assets that could be spared. Further, based on the information from 2010 to 2014 on the development of receivables, earnings and receivables and payables turnover ratio were predicted for 2015. Finally, suggestions were made for securing against currency risk as most of the company's receivables are in foreign currencies, and since 2017, there might be danger of lowering exchange rates caused by the cancellation of interventions made by ČNB.
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Specifics of a limited liability company from legal and accounting perspective.
Procházka, Tomáš ; Křížová, Bára (advisor) ; Svoboda, Michal (referee)
The thesis deals with the specifics of the legislation and accounting of a limited liability company. The first part contains a definition of a limited liability company, based on the Law of Corporations and partly on the new Civil Code. The second part focuses on selected changes in legislation and their evaluation mainly comparing it to the previous one. The last part deals with accounting of a limited liability company. Some examples shown here present how to capture a specific financial transaction in the accounting. The greatest attention is paid to operations with equity.
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Accounting and tax specifics of a limited company
Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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