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The shared economy in the principles of the circular economy
EDROVÁ, Petra
This thesis is based on the definition of the sharing economy in the principles of circular economy, defining some basic concepts related to this issue. At the same time, their interconnection is also explained. The whole investigation is conducted from the perspective of the participants in the sharing economy, which means across generations, specifically generations X, Y and Z. The primary objective of this thesis is to evaluate the use of the sharing economy in the principles of the circular economy, depending on the age and income of its users, while also considering the most used area of the sharing economy, based on the analysis. The chosen analysis was carried out through a questionnaire survey and statistical calculations to test the established hypotheses. The secondary objective is then to propose measures to improve the situation in the selected sector of the economy.
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Risks and Benefits of Shared Economy
NOVÁ, Vlasta
This work deals with issues of shared economy, particulary with its risks and benefits, which are involved in. This paper is focused mainly on the use od shared economy in transport. The transport is an important component of the national economy. A typical example of a shared economy in transport is carsharing or bikesharing. The shared economy in transport brings both positives and negatives. Especially carsharing is associated with positive impacts on the environment. In some cases, the shared economy in transport can create legislative problems. It is necessary to lay down certain legislative measures. This paper deals with the analysis of the selected subject in order to find out how it is doing in the field of shared economy. After processing the provided data of a particular subject, the established hypotheses are evaluated. Based on the hypotheses, some recommendations that can lead to improvement are introduced. There are also summarizes the impacts of the economy on a shared subject. The results of the analysis show that the selected subject has great potential for development in the area of shared economy.
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Shared accommodation: Current state and possibilities of its development on the Island of Madeira
PUCOVÁ, Alena
The aim of the thesis is to analyse the current state and identify the potential for the development of shared accommodation in Madeira Island. Next goal is to identify barriers of its development based on the results of research about this type of accommodation and reduce them. The thesis is based on quantitative research, the supply and demand are being analyzed. The thesis also includes interviews, which have been used to suggests some ways how to improve the enjoyment of using AirBnB both for visitors and providers.
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The legal status of drivers of traditional and alternative taxi services in terms of employment law
Kotara, Jan ; Tomšej, Jakub (advisor) ; Morávek, Jakub (referee)
The legal status of drivers of traditional and alternative taxi services in terms of employment law Abstract The aim of this thesis is to apply the defining features of dependent work to the activity performedby drivers in domestic taxi service - and based on this analysis - to decide whether the nature of this work really corresponds to the declared position of drivers as independent providers of transport services mediated by a third party, or whether they potentially are misclassifiedemployees entitledto all labor benefits associatedwith such status. The subject of interest is not only the activityof "traditional"but also "alternative"taxi drivers. Therefore, the work first deals with the phenomenon of shared economy, term allegedly justifiingthe above-mentioneddichotomy and in the eyes of some authors a reason for special legal treatment of some subjects onthe taxi market.Throughthe analysis of the theoryof shared economy with emphasis on the transport sector, a historical excursion into the sharing of transport capacity and a comparison of the operation of BlaBlaCar and Uber services, it is concluded that the subjects dealt in the thesis cannot be subsumed under the concept of shared economy. Furthermore, the case law of the CJEU is analyzed, on the basis of which Uber is qualifiedas a service in the...
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Lease of real estates from the perspective of mandatory payments
Šimůnek, Jiří ; Marková, Hana (advisor) ; Boháč, Radim (referee)
1 Název diplomové práce, abstrakt a klíčová slova v anglickém jazyce Title of the thesis: Lease of real estates from the perspective of mandatory payments Abstract The aim of this diploma thesis was mainly to describe the mandatory payments connected with the lease of real estates according to the legal regulation of the Czech Republic. The thesis works with the term lease defined by the author for the purposes of this writing not in relation to the contract type but to the extent of the resulting license to use the real estates. Mandatory payments are identified in the strict sense of the term (personal and corporate income tax and value added tax), public insurance (social security and public health insurance) and local fees relevant to the lease of real estate. In this thesis, the institutes of lease, accommodation / temporary lease borrowing, tenure, informal lease, servitude, chief rent and right of building are described in detail from the civil law point of view and they are assigned specific tax obligations. In terms of absolute property rights, the institutes of pledge and lien and the management of foreign assets, including the trust fund, do not meet the established definition of lease of real estates. A separate chapter discusses the phenomenon of shared economy in the area of short-term...
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The phenomenon of shared accommodation and its impact on residents
Štěpánová, Anna ; Fialová, Dana (advisor) ; Marianovská, Veronika (referee)
THE PHENOMENON OF SHARED ACCOMMODATION AND ITS IMPACT ON RESIDENTS Abstract Web service Airbnb, starting its operation since 2008, arranges short-term rentals for turists in resident place. During ten years of its existence there has been huge Airbnb expansion all over the world. Number of problems has appeared and has affected not only on a life of residents. Current service operation has already diverged from the principles of sharing economy upon which it was established and it rather remains uncontrolled business activity. The aim of this bachelor thesis is to capture the functioning of Airbnb in selected foreign metropolis and to present approved regulatory steps at these localities. Then the current situation of shared accommodation market in Prague is presented and discussion over legistation proposals is shown. Using the semistructured interviews, the research was made in Prague district Vinohrady with the aim of analyzing residents'opinion on accommodated guests in their apartment block. Research shows that Airbnb guests affect negatively the quality of residental life especially due to their noisier behaviour. key words: Airbnb, shared economy, shared accomodation, impact on residents, regulations, Prague
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Airbnb and Multilevel Governance: Case Study of Prague
Svobodová, Veronika ; Jüptner, Petr (advisor) ; Průdková, Karolína (referee)
This master thesis is a case study that deals with the concept of multilevel governance and its applicability in the regulation of the modern trend in shared economy - the digital platform Airbnb. The base resource for the study is the territory of the capital city of Prague, where this phenomenon has a massive impact on the problems in legislative issues. The political debate on this agenda fills the headlines of media news and tends to lead to major changes or mobilization of the electorate in the upcoming years. The enormous rise of developing this service has put politics at all levels of government ahead of serious legislative and political challenges. Application of the Airbnb service example on our theory forms the core of the empirical part of the research. The aim of this thesis is to examine the importance and role of each individual level based on the concept of multilevel governance in relation to the regulation of the Airbnb phenomenon. The main part of the thesis is devoted for processing semi-structured interviews with the main representatives of each individual level, media monitoring and analysis of available resources. Based on research is obvious that the basic postulates of the multi-level governance approach can be considered as valid because they are displayed at all selected...
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Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
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Taxation of self-employment income
Kroupová, Šárka ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...
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Business plan of the coworking center
Jedličková, Kristýna ; Vrzáček, Petr (advisor) ; Vítek, Petr (referee)
This diploma thesis deals with the phenomenon of shared economy and describes it both on a wide scale and in specific sectors of its use in the social and health sphere. This trend inspired the introduction of a co-working concept to the market which is also described in the theoretical part of the thesis. The theoretical framework of the diploma thesis follows the practical part consisting of interviews with the founder of a co-working centre in Finland, with the executive director of a co-working centre in the Czech Republic, and with two users who have experience with this service in our country and abroad. Qualitative data from semi- structured interviews was a source in the creation of a business plan for the co-working centre, which is the aim of the diploma thesis. At the end of the diploma thesis, there is a shortened methodological guideline for establishing a co-working space. Keywords: shared economy, sharing, co-working, digitization, health and social services, desk
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