The diploma thesis aims to evaluate a proposed amendment to Act No. 565/1990 Coll. Local Fees. This amendment proposes changes to two local fees, while the diploma thesis is focused on a fee from the accommodation capacity. The subject of this work is an analysis of the local fee from the accommodation capacity in selected twenty cities in Cheb district. Therefore, the first part of the thesis explains the system of local fees in the Czech Republic, describes the historical development of local fees and delimits the difference between the concepts of tax and fee. Subsequently, the basic terms necessary for understanding the given issue are defined, such as municipality budget, elements of local fees, generally binding decree and the last part theoretically defines the amount of accommodation capacity itself. The practical part of the thesis focuses on ten selected towns in the Cheb District, which collect the fee from the accommodation capacity and also focuses on ten selected towns from the district town of Cheb which do not charge for the accommodation capacity. The conclusion of this work is focused on summing up knowledge of the local fee from the accommodation capacity of individual cities and on the basis of them evaluates the proposed amendment.

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors' reasoning into their decisions. We find that it is often optimal for tax authorities to charge prohibitively high fees to discourage firms from requesting an ATR. However, we find that revenue-maximizing tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximizes social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions. (authors' abstract) / Series: WU International Taxation Research Paper Series

Der Aufsatz beschäftigt sich mit den aktuellen Änderungen des Sachverständigenrechtes aufgrund der ZPO-Novelle am 15.10.2016. Die Novellierung des Sachverständigenrechtes stellt im Wesentlichen eine Festschreibung der bisher bereits bestehenden Praxis dar. Sie beschränkt sich auf fünf Rechtsnormierungen und hat damit nicht alle Optimierungsmöglichkeiten des Sachverständigenrechtes ausgeschöpft, die dieses zulassen würde. Ob es sinnvoll war, eine verpflichtende Anhörung der Parteien vor der Benennung des Sachverständigen einzuführen, wird sich in der Praxis erst noch weisen müssen. Zumindest wird die Richterschaft hierdurch in der bislang allein ihrem Ermessen unterliegenden Verfahrensgestaltung begrenzt.

The diploma thesis covers partial area of investment evaluation. It's main objective is to test the possible application of the real options theory on the Reverse Termination Fee valuation. This thesis considers the Reverse Termination Fee as a real option to abandon project and evaluates it using a binomial pricing model based on the volatility of the stock market. The result of this valuation is a price map. The map itself is analyzed together with the market analysis of announced trades using this fee as a deal protection. The conclusion of this thesis is formed based on observed trends and correlation between partial outputs of the binomial pricing model and market analysis.

Title: Transfer regulations in Czech ice hockey and its impacts Objectives: The main goal of this work is, by research, to evaluate the functioning of the current transfer rules in Czech ice hockey and to reveal its shortcomings. Subsequently, to develop proposals for its modifications, which can be applied in the Czech hockey environment. Methods: To obtain the necessary data, the research consists of both quantitative and qualitative parts. Thus, a combination of two methods was used, namely electronic questioning and in-depth interview. The work also used the method of document analysis - the current transfer regulations. The shortcomings and subsequent impacts on the environment of ice hockey have been ascertained from the first expert, and what are the reasons for functioning in current form, from the second one. In both cases, the interview took place as an interview using instructions. Development diagrams were created to interpret the results. To verify the results of in-depth interviews and to find out the possibility of applying potential changes, an electronic survey was conducted among the representatives of individual clubs. Results: The research has shown that the current transfer rules actually have several problems that can negatively affect individuals, but also the hockey...

The diploma thesis is focused on the determining the fees of designers, engineers and technicians in construction engineering. The introduction of the thesis defines the fee, the eligible costs, the fee zones or the budget. In order to determine the fee, historical and current expert publications were presented in detail, according to which the calculation of fees is determined. Based on the publications, these methods were applied to three model examples and then the results were compared. In addition, a short questionnaire is included in the thesis, where asked designers, engineers or technicians present a calculation method or a combination of the methods they use to determine their fees. On the basis of these facts and findings, an overall evaluation of the fees is made.

Education is a fundamental precondition for progress and growth in South Africa (Spaull, 2011, p. 1). Literacy opens the doors to better livelihoods, improved health and expanded opportunity (UNESCO, 2011). Illiteracy is a serious constraint to improving education standards in South Africa. Prominent research studies stress the low levels of reading ability across the country. At the onset of Grade One, pre-reading skills are taught. Pre-reading skills are foundational skills and essential for later reading success. Teachers in English Second Language environments face the daunting challenge of teaching learners to read in a foreign language. This qualitative research study, which was conducted at a low-fee private school in Pretoria Central Business district, aimed to explore the methods that educators were using to teach second language English Learners (ESL) pre-reading skills. Data collected from semi-structured interviews, lesson observations and document analysis revealed that educators had a limited theoretical knowledge of pre-reading skills due to a lack of tertiary education and curriculum training. Numerous methods of teaching pre-reading skills were identified during pre-reading lesson observations. The synthetic phonics approach, multisensory teaching, using dramatization and subtractive bilingualism were methods of instruction used to develop phonemic awareness and English oral language competency. The study highlighted the numerous challenges faced by ESL teaching working in a low-socioeconomic environment and the ways in which the teachers overcame these challenges. Based on this study’s results, recommendations are provided to enhance the teaching of pre-reading skills to ESL learners. / Dissertation (MEd)--University of Pretoria, 2017. / Educational Psychology / MEd / Unrestricted

This thesis consists of five essays dealing with the fee and commission income in European banks from the macro, sector and bank level perspectives. This topic is of high relevance since fee income represents the largest part of the non-interest income of EU banks. The first part of the thesis deals with banks in general terms, while the second part is focused solely on cooperative banks, which represent approximately 20% of the EU banking sector. We compare the magnitude of the bank fee income across EU countries and study its determinants and impacts on banks' performance. The first essay compares the magnitude of the fee income across EU countries with a special emphasis on the Czech Republic from a macroeconomic perspective. First, we conclude that Czech banks are not abnormally dependent on fee income and their outstanding performance can be attributed to sound risk management, high liquidity and sufficient capital buffers rather than to excessive fees. Second, our evidence suggests that the share of fee income had an increasing trend in EU countries in recent years, which might be connected to the effort to maintain sufficient profitability in the low interest rates environment. We also discuss how new entrants, the so called low-cost banks, changed the banking sector in the Czech Republic....

Även om allemansrätten är grundlagsskyddad genom regeringsformen är dess innehåll inte definierat i lag, upprätthållandet baseras istället primärt på sedvana. En av frågorna det inte finns något tydligt svar på är om, och i sådana fall till vilken grad ett skidspår kan utsläcka allemansrätten när spårhållare begränsar tillgången till allemansrättslig mark genom en spåravgift. Nya samhällstrender och de senaste årens allt kortare vintrar, med högre temperaturer och mindre snö, har tvingat vissa spårhållare att ta betalt för att täcka ökade kostnader för konstsnö, skötsel och underhåll. Då det handlar om mark som täcker större områden involverar avgiften mark som i grunden är menad att vara allemansrättsligt tillgänglig. Studiens syfte är att undersöka: den juridiska definitionen av ”anläggning” och under vilka omständigheter en anläggning uppstår som kan begränsa tillgängligheten till mark som är till för allmänheten, och om en spårhållare, genom att erbjuda spårunderhåll, på rättsliga grunder kan kräva betalt för marken som från början varit menad för allmänheten. Samt hur en avgift påverkar möjligheten att nå Sveriges friluftspolitiska mål, att allemansrätten ska värnas och att naturen ska vara tillgänglig för alla. Den (sparsamma) lagstiftningen, sedvanerätt och rättsliga avgöranden studerades med hjälp av en kvalitativ metod där semistrukturerade intervjuer varvades med genomgång av material såsom lagtext, propositioner, förarbeten, myndighetsrapporter och organisationshandlingar. Studiens resultat visade att tolkningen av begreppet anläggning och huruvida en tvingande avgift är legitim varierar och att eventuella förändringar i allemansrätten bör sättas i ett större sammanhang. Förvaltningsdomstolarna tar flera faktorer i beaktning när en avvägning ska göras mellan allemansrätten och möjligheten att ta ut en avgift. Såsom anläggningens fysiska avgränsning, grad av underhåll och nedlagda kostnader. Allemansrätten har breda gråzoner och är i ett rättsligt avseende så pass tunt beskriven att det är svårt att utifrån lagstiftningen definiera vad en anläggning är. Fler studier behövs på området och situationen för ett berättigat avgiftsuttag verkar osäker till dess att det finns en mer precis rättslig definition av vad en anläggning är. / Although granted by the Swedish constitution, the right of public access is not well-defined by the law and its enforcement has therefore been based primarily on customary law. One of the questions that remains to be answered is if, and if so to what extent, the competing right of charging a fee for a facility, can be used by ski-track suppliers to limit the right of public access on public areas. The effects of climate change and new behaviors have forced some ski-track suppliers to charge an “access and use” fee in order to cover their costs of providing artificial snow and the resulting maintenance. Due to the large area covered the access and use fee involves land belonging to the public. This study aims to explore: the legal concept of a “facility” and under what circumstances the owner of a facility can limit public access to a land property, if a ski-track supplier, by providing track maintenance, can claim to be a facility owner with sufficient legal grounds for limiting public access to it, and how fees for nature-based activities affect political goals. The methods used are interpretation of the (sparse) legislation, customary law and legal precedence through case law. Semi-structured interviews and interpretation of legal texts, government bills, preambles, authorities’ reports and organizations’ reports.  The results show that: there are different ways of understanding the concept of a “facility” and thus if a compulsory fee is legal, and  that when decisions are made to change the right of public access, their effects must be considered in a wider context. The examination shows that the Administrative Courts are looking at several variables when weighing the right of public access against the right to charge a fee for a facility, such as its physical boundary, its costs and maintenance. The right of public access contains grey areas and is too vaguely described in the law in order to give a precise definition of what a facility is. Follow-up studies are required, and the situation seems to be uncertain until there is a legal definition of the concept of “facility”.

In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.