La finalidad del presente trabajo es explicar cómo la legislación peruana recibe dos conceptos que han sido importados del Common Law para ser usados, bajo la legislación peruana, en operaciones de compra venta de acciones. El primer punto que se revisará en el presente trabajo es analizar si la violación a la cláusula de declaraciones y garantías cuenta con un remedio específico de acuerdo al Código Civil peruano. El segundo punto que se revisará es si la cláusula de limitación de responsabilidad en caso de falsedad o inexactitud de las declaraciones la cual es usada en el Common Law es válida de acuerdo a la legislación peruana / Trabajo de investigación

The priority of the thesis is to evaluate economic reason for the existence of executors in comparison with current institute of state bailiffs. The thesis further analyzes the powers of executors and their potential misuse in the execution process. Last but not least, the state regulations of this institute are described. The goal is to use general economic theory to find out the effective way of protecting creditor's rights.

Following work focuses on the issue of transfer prices and evolution of the approach to such in a surveyed company in a spam of two years. In the first part, the author describes the status from the points of legislative changes and a common perception of transfer prices both in the Czech Republic and internationally. Second part relates to a specific condition in a surveyed company during authors bachelor studies and a third part describes the changes that had taken place in this company. The author focuses on the options of eliminating the risk of transfer prices by setting the set of inter-company guidelines. Next she is taking a more thorough look at the sale of goods, as it is the most common business relation between related parties. This work should be considered as a guide to a proper management of inter-company structure. It should help in determining a transfer pricing method and preparing a documentation related to transfer prices.

First part of the thesis is focused on definition of marketing and communication mix,follows definition of point of purchase and sale and the situation in Czech republic. Second part describes the Hewlett-Packard company, its communication strategy with the view to point of purchase and Store in Store concept.

This thesis is focused on the sale of the enterprise between related persons. The ambition was to find out, what the tax aspects of a particural transfer of an existing company are, especially with regard to the payment of personal and corporate income tax rate. Partial aim was to determine market value of the enterprise as per January 1st 2010 for the transfer price purposes and structuring of the whole transaction with emphasis on rational tax optimalization. At first there is a valuation report elaborated with regard to the market environment. The price is set based on the DCF entity method. Consequently I work with the enterprise value analysing tax impacts. The transaction structure is chosen as setting up of a new company for leveraged buyout (SPV, s.r.o.) and subsequent merger of this company with the target company as per January 1st 2010. It was found out that the impact of the transfer price on the income tax is at this transaction minimal. In the particural structured transaction there are four kinds of tax risks. First are the rules of thin capitalization which the buyer is able to fulfil by the increase of its own capital at SPV, s.r.o. The second one is the assesment of interests on the affinitive credits according to the arm's length principle. The third one is check of costs of the acquisition credit which should be tax deductible with regard to the company merger. The last risk is the proof of accomplishment of general rules of costs (interest) tax deduction, i.e. the costs must be spent on achievement, securing and maintenance of taxable incomes. At the close of the thesis I focus on the motives of the related parties of the transaction for setting the price of the company. I assume that both parties would have tendencies to decline the enterprise value mostly because of the possibility of compensation through the gratuitous acquisition of asset which in this case in the legal environment of the Czech Republic enjoys the tax-free status.

This thesis deals with the actual topic in the world of music, distribution of music of Czech musicians after the birth of the Internet. The work is written mainly from a practical point of view, but in the first chapters the reader is also familiar with theoretical concepts such as digitization, distribution, Long -tail Theory or Digital Rights Management. After the introduction to the topic analysis of sales of albums and songs on Czech music market follows, based on the statistics of the International Federation of the Phonographic Industry IFPI. Following chapter focuses on the business models of music sales, paid music services available for the Czech market and the issue of intellectual property. There are also explored current trends in music. The final chapters deals with an exploration from the database Market & Media & Lifestyle, and author's research (questionnaire survey). Key words:

The aim of this thesis is to valuate private medical practice of general practitioner and develop a project that would enable selling this practice in a five-year horizon. For the purpose of valuation I will assess the state of and outlook of the Czech health care system, I will perform financial analysis of the company. Based on information from the financial and strategic analysis I will compile financial plan and final valuation. Project of the sale will address the steps that have an impact on sale in terms of cost, transaction risk, tax perspective, financing and methods of the sale.

Problem that emerges quite often when managing IT in retail industry is not understanding individual details and bindings between elements within this activity. Therefore, this diploma thesis is, with the help of MBI methodology, trying to draft frameworks for at least two scenarios which may emerge with high probability when managing IT in retail: choice and implementation of retail information system and corresponding hardware and subsequent service maintenance of chosen solution. These scenarios contain individual parts of addressed issues in form of tasks and their key activities; each single one of them defining processes, possible problems and finally bonds with internal and external elements, mainly because such bonds very often in a major way affect solution of said issues. Main goal of this thesis is to show these segments of reality from retail-and-its-surroundings-as-a-whole point of view, providing users of the methodology with description of the best ways to cope with the industry-specific problems in a practical and graspable way.

Restaurants, bars or cafés will always serve as places for social interaction and so they are an essential part of human life. In each country around the world, it is a place for meeting people and communication. The mission of Storyous company is to help its clients to create a pleasant atmosphere in their food service business by providing next generation POS system not only in the Czech Republic but also in Poland. The company has already experience with the electronic sales reporting that brings considerations about another international market for its expansion. The aim of the thesis is to analyze the Italian market, mainly the sector of gastronomy services and qualify and quantify the customer base in Italy. At the same time, the structure of competitors along with a brief sample of them will be introduced. The timing for the Italian market entry, the gross initial costs and the rate of product adaption will be discussed on the basis of PEST analysis and Porter Five strenghts model analysis. In the conclusion author of the thesis recommends further steps for more detailed analysis.

This master thesis deals with the purchase and sale process in Škoda JS company. The aim of this work is to assess whether the setting of the purchase and sale process is met by the company also within a real business case, in compliance with set controls, and whether the degree of perfect delivery is sufficient. In the introduction, the author specifies the basic terms: logistics, logistic chain, customer benefits, information systems in logistics, buying and selling. The following chapter introduces Škoda JS company, including the sphere of its entrepreneurial activity. This chapter also deals with the nuclear power industry. In the crucial chapter, the author describes the process of purchase and sale in Škoda JS company and compares it with a real business case. In conclusion, the author evaluates discrepancies and suggests recommendations to avoid them.