The thesis deals with preparation of a business plan in the field of hospitality activities in Brno – Vinohrady. The thesis describes theoretical foundations needed to create a business plan. The practical section of the thesis deals with market analysis, marketing research, competition analysis and draft of the business plan, including a financial plan for the establishment of coffee house.

The aim of the submitted thesis is to describe the procedure of changing the legal form from limited lability copany to joint-stock copany in term of Czech legislation, including accounting and tax implications and analyze the process of transformation, economic bases and impacts on a specific company, which has undergone a change of legal status.

This thesis is concerned with constructing a business plan for the establishment of restaurant and café located in Zlín. The aim is to analyze the business environment, competition, initial business strategy, financial performance assessment and evaluation of the feasibility of the project.

The diploma thesis deals with the comparison of commercial contracts securities in the Czech Republic and in Germany. The first part of the thesis describes the general question of secured transactions. The second chapter deals with comparison of the lien and the right of retention. The third part analyzes penalty, warranty and recognition of an obligation. The last chapter summarizes the main differences between commercial contracts securities in the Czech Republic and in Germany.

The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. As such, it is clear from CJEU case law that non-EU investment companies should also be exempt from withholding tax on dividends, provided that they are in an objectively comparable situation with any of these Swedish entities and that no justification ground is applicable.   The conclusion of the thesis is that there are indications of that the current Swedish lower court practice, which is to deny comparability between non-EU investment companies and Swedish tax-exempt investment funds with reference to that the foreign entities have a different legal form, is contrary to EU law. Alternatively, it is possible to find discriminatory treatment when comparing the dividend tax treatment of a non-EU investment company with the dividend tax treatment of a Swedish fiscal investment enterprise (investmentföretag). For this reason, it is welcome that leave to appeal was recently granted by the Supreme Administrative Court of Sweden in one of the lower court cases dealing with this issue.

Made available in DSpace on 2016-03-15T19:34:11Z (GMT). No. of bitstreams: 1 Victor Vicente Barau.pdf: 1224672 bytes, checksum: f8cfa21eea269f82d6af487c89b1a818 (MD5) Previous issue date: 2014-08-01 / The dynamics, the antagonisms and contradictions inside the capitalist mode of production impact the capitalist form of sociability due to the crisis arising from the capitalist economic laws, especially in concerning of the tendency of falling rate of profit law. From a rereading of the theory critic of value, the debate proposed in this dissertation seeks to discusse and meditate about the mediations in which, directly or indirectly, consciously or unconsciously, affect the legal form and political form that is embodied in the Modern State, providing important elements for further discussion of current marixist´s theories of regulation and derivation of political form and legal form. / A dinâmica, os antagonismos e as contradições do modo de produção do capital impactam a forma de sociabilidade capitalista pelas crises cíclicas e estruturais decorrentes das leis econômicas do capital, especialmente na lei da queda tendencial da taxa de lucro. A partir de uma releitura da teoria crítica do valor, o debate proposto na presente dissertação busca discutir e refletir sobre as mediações que, direta ou indiretamente, consciente ou inconscientemente, afetam à forma jurídica do Direito e a forma política que se materializa no Estado moderno, fornecendo elementos importantes para futuros debates das atuais teorias marxistas da regulação e da derivação da forma política e da forma jurídica.

This Thesis focuses on Insolvency. The work begins with determination of basic terms relevant to Insolvency. Further it describes the importance of Capital Structure and claims for company assets and the importance of debt financing. Financial analysis is important for the prediction of bankruptcy in the future. There are references to the basic methods of financial analysis, the most significant ratio indicators and some models for the prediciton of bankruptcy (Altman's Z-score, Neumaier's Index IN05, Kralicek's quick test). Theory Approach is an important microeconomic theory connected with insolvency. The next part of the work focuses on Theory Approach problems - relationships between the lender and the borrower (principal and agent), information asymmetry, soft and hard budget constraint. The work is also focused on a Czech bankruptcy legal form. It also references the purpose and goals of the bankruptcy law, rescue culture, development and the new Czech Bankruptcy Act and the insolvency process. The next part of the work investigates trends of insolvency in the USA , Europe and the Czech Republic in context of the world economic crisis. After that a case study follows. The goal of the case study is to describe the bankruptcy of a real Czech company and resume for the issues which were mentioned in the theoretical part of the Thesis. The company which is analysed in this case study is Oděvní podnik, a.s.. During the insolvency process, it used the new bankruptcy act-reorganization. The case study involves analysis of the causes of bankruptcy, financial analysis (the trends in balance sheet and profit and loss report, ratio indicators calculation and application of credibility and bankruptcy models) with the purpose of finding out if it was possible to predict the bankruptcy of Oděvní podnik, a.s.. The next part of the case study describes the insolvency processes which have run till this time with focus on the chosen problems of the Theory Approach.

The thesis deals with the celection of suitable legal form for amateur theater group. The number of types of organizations, which are evaluated, is after the change of Civil Code quite huge and comprise besides non-profit organizations also border and mixed organizations. The main aim of thesis is to select the legal form, which is because of their characteristics the best for small amateur theater group and then set up an accountig system, which could the organization use. The amateur theater group is part of the Cultural department of the city, funded organization now. The main method is comparsion. Individually legal forms are compared according to valid laws and membership requirements, which is assigned a score. The sub-goals are creation of the code of rules and then set the accounting and taxes system.

Task of this work was to make analysis focused on current management of tourism in the city of Český Krumlov, models of other destinations and business enviroment. On basis of conclusion of those analysis were made posibilities of cooperation and comunication between business enviroment and Destination management ČK, and also were accepted specific steps to improve all activities of this organisation. Data gathered through managed interviews showed complex information of state of destination management in Czech Republic and abroad. In following comparation was found out, at what level is currently destionation managememt in Český Krumlov, Analysis of business enviroment defined relations, which can be improved and amplified, with privat enviroment of city. For purpose of creating communication base was designed specific platform Jourfix. As a next step suggestions for better organisation and coordination of activities of Destination management were defined, including its economic calculations. The main purpose was to correctly evaluate actual situation of this subject and to create specific solutions.

Thesis focus on funding possibilities of social enterprises in Czech Republic, different ways of funding from various sources and the ability of enterprises to reach these resources. Work has theoretical and empirical character. The theoretical part comes with overview of the history of social enterprises in Europe and in the Czech Republic, their development and legislative framework. Part of the work is devoted to theories of civic sector organizations, on the basis of which I am trying to point out the factors that might have an impact on financing social enterprises. Social enterprises tend to have other sources of funding than those that are available for commercial business. In connection with these sources, the common term to describe it, is multi-source or hybrid financing. Empirical part is preceded by an analysis of hybrid financial instruments that are available in the Czech Republic and which are designed specifically for social enterprises. Empirical part is composed of analysis of financial reports from selected social enterprises and demonstrates the true structure of financial resources for the studied period. Powered by TCPDF (www.tcpdf.org)