This thesis deals with the value depiction of individual entrepreneur's business process. There are three options in the legal environment of the Czech Republic: accounting, tax evidence, and evidence using expenses set by income percentage. It especially deals with the impacts on t...

This thesis deals with the procedural status and role of the trustee. There is mentioned development of the insolvency proceedings, the trustee's concept and its role. In conclusion, the comparison with other jurisdictions.

This diploma thesis discusses the use of the tools of business ethics and the concept of corporate social responsibility. I find differences in extent of use between small, medium, and large enterprises. The work aim to answer the question whether implementing of tools of busi...

Presented diploma thesis deals with a new regulation of collective investment in the Czech Republic, introduced by Act No. 240/2013 Coll., On Investment Companies and Investment Funds. The main objective of this thesis is to analyze the basic characteristics of the new regulation&#...

This thesis is focused to Economic and Monetray Union. At the beginning is described its formation lasting about forty years. The next section formulates the convergence criteria and the current situation of these criteria in Czech Republic. The next chapter focused to the preparat...

Nowadays, the Insolvency Act has an important position in the legal order of the Czech Republic. It is a tool that helps people in financial difficulties and provides them a solution to their debts. A specific group of entrepreneurs are individual's entrepreneurs, whom the ...

Double taxation and the avoidance or the limitation of double tax liability rank among the chief considarations of investors who complate investing or doing busniess abroad. International double taxation is levying of tax on the same declared income? asset or financial transaction by&#x...

This thesis is concerned with the entry of Slovenia, Slovakia and Estonia into the European Monetary Union. The work is focused on economic and political environment in all three states before entering euro zone, and analyses the impact of the common currency on theirs economy...

This contribution is focused on regulatory and supervisory framework of operational risk management for banks and insurance companies. I work with the widely used definition for Operational risk, which created Basel Comittee for the purposes of identifying, monitoring, measuring, evaluating of&#x...

This diploma thesis deals with the transformations of commercial companies from the accounting and tax point of view but also from a commercial-law point of view. The aim of the thesis is to describe in detail the accounting and tax obligations of companies in the impleme...

The work is focused on practical problems in settlement of claims, taking into account legal financial aspects from the perspective of insurers, insured and independent adjusters. The work illustrates how the regulated rights and obligations of the insured and insurers. The work focuses...

My thesis deals with the characteristics of CNB, its law regulation and organizational structure with emphasis on the legislation.

The topic of my thesis is an insurance broker´s and adjuster´s role. The first part of the thesis is focused on insurance, mainly on the matter of its development including legislation up to the current time. The second part of the thesis deals with the functioning o...

At the beginning of this thesis is the world and czech history of tax. The next chapter is about the basic terms of income tax. Then this thesis is about the term of craft and about the kinds of craft. At next chapters there are informations about incomes, ...

The work is divided into ten chapters. Initially, I deal with the general characteristics of excise structure and competences of the customs administration and their changes from 1 January 2013. In subsequent chapters I to revenue management, together with the implementation of tax ...

This dissertation deals with the financial-legal aspects of capital market activities, particulary from the point of view of legal entities. Capital markets are considered part of the financial market and as such are an integral component of the economy of every developed state. Th...

The goal of the thesis ?Tax legal aspects of offshore companies? was to introduce basic terms, and provide examples of offshore companies and the characteristic of some of them. I did a comparison of a transparent legal system in Cyprus with the antithesis of the rule...

ABSTRACT The thesis deals with the history, present and prospects of the economic and monetary union within the EU. In the First Chapter the penetration process of economic and monetary union in terms of economic order is characterized. Motives and causes that were leading to&...

The thesis is focused on the supervision and regulation of credit markets by the Czech National Bank. It deals with the emergence of credit history, the most common concepts of this field, legal anchoring of credit and supervisory functions of CNB and finally a comparison ...

The thesis is divided into four main parts: introduction to the tax system, expenditures (expenses) incurred to generate, assure and maintain income, the optimization of costs of companies including model example and finally the comparison to the EU countries. The first part is an&...