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Legal aspects of state property management
Štancl, Michal ; Liška, Petr (advisor) ; Dvořák, Tomáš (referee) ; Marek, Karel (referee)
Název disertační práce v anglickém jazyce, abstrakt v anglickém jazyce a tři klíčová slova v anglickém jazyce Title: Legal aspects of state property management Abstract: When acting in the field of private law, State has the quality of a legal entity. However, State is a legal entity of its own kind. It has an immanent double nature and consequently it doesn't cease to stand on the border of private and public law. The principle of legality doesn't apply to State as a private law actor, which means that it can do even what is not explicitly permitted by the law. On the other hand, State cannot fully exploit autonomy of its will because its legal actions are rigorously predestined by the rules setting clear limits to it. Those limits in form of restrictive dispositions are addressed directly to organizational units of the state and state organizations and their purpose is to ensure efficient and economical management of state property as it is in the public interest. This dissertation aims to analyse the individual elements of property relations of the State. The most important subject in those relations is State itself. Nevertheless State cannot be regarded as one compact and confluent unity. On the contrary, its internal structure is crucial. The effects of internal structure of the State on the property...
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Legal aspects of state property management
Štancl, Michal ; Horáček, Tomáš (referee)
Název disertační práce v anglickém jazyce, abstrakt v anglickém jazyce a tři klíčová slova v anglickém jazyce Title: Legal aspects of state property management Abstract: When acting in the field of private law, State has the quality of a legal entity. However, State is a legal entity of its own kind. It has an immanent double nature and consequently it doesn't cease to stand on the border of private and public law. The principle of legality doesn't apply to State as a private law actor, which means that it can do even what is not explicitly permitted by the law. On the other hand, State cannot fully exploit autonomy of its will because its legal actions are rigorously predestined by the rules setting clear limits to it. Those limits in form of restrictive dispositions are addressed directly to organizational units of the state and state organizations and their purpose is to ensure efficient and economical management of state property as it is in the public interest. This dissertation aims to analyse the individual elements of property relations of the State. The most important subject in those relations is State itself. Nevertheless State cannot be regarded as one compact and confluent unity. On the contrary, its internal structure is crucial. The effects of internal structure of the State on the property...
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Legal aspects of state property management
Štancl, Michal ; Liška, Petr (advisor) ; Dvořák, Tomáš (referee) ; Marek, Karel (referee)
Název disertační práce v anglickém jazyce, abstrakt v anglickém jazyce a tři klíčová slova v anglickém jazyce Title: Legal aspects of state property management Abstract: When acting in the field of private law, State has the quality of a legal entity. However, State is a legal entity of its own kind. It has an immanent double nature and consequently it doesn't cease to stand on the border of private and public law. The principle of legality doesn't apply to State as a private law actor, which means that it can do even what is not explicitly permitted by the law. On the other hand, State cannot fully exploit autonomy of its will because its legal actions are rigorously predestined by the rules setting clear limits to it. Those limits in form of restrictive dispositions are addressed directly to organizational units of the state and state organizations and their purpose is to ensure efficient and economical management of state property as it is in the public interest. This dissertation aims to analyse the individual elements of property relations of the State. The most important subject in those relations is State itself. Nevertheless State cannot be regarded as one compact and confluent unity. On the contrary, its internal structure is crucial. The effects of internal structure of the State on the property...
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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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Legal and property situation of a state enterprise
Růžička, Jan ; Zahradníčková, Marie (advisor) ; Eichlerová, Kateřina (referee)
1 Legal and property situation of a state enterprise Abstract This thesis focuses on the evaluation of the current legislation of a state-owned enterprise in the Czech Republic, especially in the light of the last amendment of the State-owned Enterprise Act, which is effective from 1st January 2017. The aim of this diploma thesis is to describe the valid legislation and also to evaluate the context with other legal regulations and finally to consider the need to preserve the unique legal form of the state-owned enterprise for the future. This diploma thesis is divided into the five chapters. The first chapter contains the brief characteristics of a state-owned enterprise and the definition of the basic concepts. The second chapter describes the historical development of the legal regulations of enterprises managing the state property from the establishment of Czechoslovakia until the year 1997, since when is effective the current State-owned enterprise Act. The third chapter, in four subchapters, analyzes the valid and effective legal regulations of the state-owned enterprise. The first subchapter is devoted to the company bodies of state-owned enterprises, the second to the subject of business and a purpose for which are the state-owned enterprises formed. The third subchapter is devoted to the...
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State-owned enterprise and its property
Huštan, Tomáš ; Horáček, Vít (advisor) ; Eichlerová, Kateřina (referee)
The state-owned enterprise is a type of a legal entity which is used in the Czech Republic as an alternative to founding of state-owned joint-stock companies. While the state-owned enterprise serves as a one of the possible ways of managing the state property, it is used to fulfil not only economical tasks, but also other kinds of state interest, such as social or security ones. The legal regulation of the state-owned enterprise recently undergone significant changes in reaction to the recodification of the civil law and the law of commercial corporations. The goal of this thesis called "State-owned enterprise and its property" is to analyse the legal regulation concerning the state-owned enterprise and the management of the state property performed by this legal entity in the context of other influential acts, to pinpoint the shortcomings and problems of the current legal regulation, to evaluate the nature of the state-owned enterprise as a legal entity, to determine the nature of the legal phenomenon of the right to manage the property of state and to evaluate the usefulness of the state-owned enterprise as a separate type of legal entity. This thesis is divided into seven chapters. The first two chapters deal with the development of the state-owned enterprise as a type of legal entity including...
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State-owned enterprise and its property
Karlík, Martin ; Horáček, Vít (advisor) ; Eichlerová, Kateřina (referee)
Over the last 20 years the number of state-owned enterprises has been steadily declining. At this point there are only about 40 active state-owned enterprises and even greater number of inactive state-owned enterprises which are currently in phase of liquidation. Despite the slim numbers of active state-owned enterprises their role in economy remains still important especially as way how to participate in business activities with state owned property. State-owned enterprises manage property in value of approximately 170 billion Czech crown and using this property they are able to achieve profit over 7.5 billion Czech crown every year. The most important source of legislation regarding state-owned enterprises is act. No. 77/1997 Coll., state-owned enterprises act, which has been amended eleven times. Very important amendment was act No. 213/2013 Coll. which introduced a mechanism that allows to transfer a part of state-owned enterprise profit to state budget. Nevertheless the most important amendment is act No. 253/2016 Coll. with effect from 01. 01. 2017 which in reaction to recodification of private law in Czech Republic and insufficient regulation of some areas introduces substantial chances. The biggest changes are introduced in the area of disposition with state property. The new amending act...
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State enterprise
Nagy, Miloš ; Horáček, Vít (advisor) ; Černá, Stanislava (referee)
Currently there are 280 state enterprises registered in the commercial register of the Czech Republic. Although most of them are in liquidation and only few dozen is active, generally their importance lies in the purpose which their activities pursue in today's economic and political system. They operate in specific fields, which tend to be of strategic importance, their activities shall often meet a public interest. In sectors, in which state enterprises operate, they usually occupy very strong positions also due to the scale and type of assets, which they have. The distinctive features of a state enterprise gave rise to many legal questions about its nature. In the recent past, some disputes were resolved by practice whereas other issues are conceptual and can only be changed by changing the legislation. Although the systematic attention of professional public has currently not been dedicated to a state enterprise, increased interest has been noticeable in recent years in respect of particular questions relating to it, such as the issue of public procurement, information providing, or transfer of state enterprise profits to the state budget. The thesis focuses on the specifics of a state enterprise. It tries to describe its characteristics and apply them when solving practical issues which state...
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Supreme Audit Office of Czech Republic
Dvořáková, Barbora ; Matula, Miloš (advisor) ; Nováková, Jiřina (referee)
The thesis focuses on the Supreme Audit Office (SAO) - supreme control institution carrying out an external audit of the public administration in Czech Republic. First part of the thesis includes the basic concepts in the field of public administration. Second part is divided into five blocks, which analyze SAO´s position in public power, its scope and authority, organization, control and financial activities. Next part of the thesis introduces models of supreme control institutions used in France, Germany, Austria, Great Britain, Sweden and Slovakia. Those models are compared with Czech SAO at the end of the chapter. The fourth chapter is based on this comparison and introduces the conclusions and possible changes of Czech legislative framework.
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The accounting of the state organizational unit and analysis of its management
MARSOVÁ, Michaela
The thesis deals with the accounting and management of state organizational units. In order to meet the aim of work was selected entity District Court in Jindřichův Hradec. The theoretical part characterizes non-profit organizations, state organizational units, budget rules, accounting and management of state organizational units. The practical part deals with the characteristic of the selected entity, financial statements, accounting of specific cases and comparison with the accounting of business corporations. Furthermore, the practical part deals with the analyses of management with state property and state budget funds.
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