This master´s thesis describes the design and processing of a business plan for the establishment of private nursery school in Jihlava. The proposal responds to a market gab in providing nursery school services.The theoretical part defines the basic concepts related to business in this field and analyzes the structure of the business plan. The practical part is focused on the analysis of the environment and the specific development of a business plan including risk assessment and feasibility evaluation of projects.

Summary: Private international law from a comparative perspective (comparison of a particular segment in Czech law and the law of a selected country): International company law in the Czech Republic and in the Federal Republic of Germany The purpose of this thesis to familiarize reader with the regulation of companies in private international law in the Czech Republic and in the Federal Republic of Germany. This thesis primarily compares the approaches of these two states to the methods of determining the personal status of the company and to the regulation of companies in general. Significant part of this thesis is therefore being focused on to the incorporation theory and real seat theory. Due to the membership of both of the states in the European Union, this thesis also deals with the European regulation of companies and analyzes the case law relating to the personal status and relocation of companies within European Union. This thesis is divided in six chapters. The first chapter explains the concept of international private law and international company law. The second chapter discusses the status of the company and basic theoretical approaches to its determination. This chapter is mainly dedicated to the incorporation theory and real seat theory. The third chapter is devoted to the Czech regulation...

Inledning: Antalet nyanlända flyktingar ökade kraftigt i Sverige efter den stora flyktingströmmen 2015. Arbetsförmedlingen är den myndighet, som sedan etableringsreformen togs i kraft 2010, är ansvariga för att tillsammans med den nyanlända flyktingen, myndigheter, företag och organisationer skapa en etableringsplan. Uppdraget syftar till att hjälpa nyanlända flyktingar till att så snabbt som möjligt lära sig svenska språket och hitta ett arbete för att klara sin försörjning. Antalet sysselsatta nyanlända flyktingarna i etableringsuppdraget var år 2016 endast 5 %. Tidigare forskning och den politiska debatten visar på vikten av sysselsättning för att minska utvecklingen av ett segregerat svenskt samhälle. Syfte: Studien undersöker dels arbetsgivares upplevelser och inställning till integration av nyanlända flyktingar genom arbete, dels arbetsgivares erfarenheter och möjligheter till rekrytering av nyanlända flyktingar. Metod: Studien är gjord med en kvalitativ forskningsmetod med abduktiv forskningsansats. Forskningsprocessen är av hermeneutiskt slag där helheten och kontexten utgörs av lagar och insatser i det svenska samhället, tillsammans med intervjuer med Arbetsförmedlingen och Svenskt Näringsliv. De undersökta delarna utgörs i studien av 16 intervjuer med arbetsgivare från privata företag. Slutsats: Det teoretiska bidrag studien gör är att arbetsgivare upplever att insatser och möjligheter till rekryteringsbeslut som leder till integration av nyanlända flyktingar är starkt beroende av arbetsgivarens personliga intresse. Detta efter att studiens visat att den ekonomiska nytta rekrytering av nyanlända flyktingar ger för företag inte avgör rekryteringsbeslutet. Enligt studien är det den sociala nyttan som avgör om en arbetsgivare vid ett rekryteringsbeslut aktivt väljer att integrera en nyanländ flykting genom arbete. Det leder till att studiens praktiska bidrag är att Arbetsförmedlingens fokus på ekonomisk nytta bör kompletteras med resurser till att framhäva den sociala nytta integration av nyanlända flyktingar genom arbete leder till. / Introduction: The number of newly arrived refugees increased rapidly in Sweden after the major arrival of refugees in 2015. Arbetsförmedlingen, the Swedish public employment office, is since 2010 the responsible authority to create an introduction plan together with the newly arrived refugee, authorities, companies and organizations. The establishment mission aim to help newly arrived refugees to learn the Swedish language, and to find a job as quickly as possible to be able to meet economic needs. The number of employed newly arrived refugees in the introduction plan was 5 % in the year of 2016. Earlier research and the political debate show the importance of employment in order to reduce segregation in the Swedish society. Purpose: The study partly examines employers' attitude and experiences of integration of newly arrived refugees through work, and partly examines employers' experiences and opportunities for recruitment of newly arrived refugees. Method: The study is made with a qualitative research method with abductive approach. The research process is a hermeneutical process, in which the context consisted of laws and actions from the Swedish society, together with interviews with Arbetsförmedlingen and Svenskt Näringsliv. The investigated parts in the study are created by 16 interviews with employers in private companies. Conclusion: The theoretical contribution of the study is that employers experience that efforts and opportunities for recruitment decisions that leads to integration of newly arrived refugees are strongly dependent on the employer's personal interest. This means the economic utility that newly arrived refugees gives to the company is not what determines the recruitment decision. According to the study, social utility is what determine that an employer in a recruitment decision actively chooses to integrate newly arrived refugees through work. This means that the practical contribution of the study is that Arbetsförmedlingen ́s focus on economic utility should be supplemented with resources to emphasize the social utility of integration of newly arrived refugees in Sweden through work for.

L’absentéisme et le décrochage scolaire sont aujourd’hui au cœur du débat public. Les discours politiques et institutionnels semblent découvrir ces questions. Pourtant ces phénomènes ne sont pas nouveaux. En effet, pourquoi l’absentéisme et le décrochage scolaire qui étaient invisibles médiatiquement et socialement à une certaine époque deviennent-ils visibles et médiatiques aujourd’hui ? Faut- il y voir l’action de l’homme ou le coup du sort ? Cette recherche s’inscrit dans le champ de la sociologie de la connaissance. Il s’agit de savoir quelle connaissance on a de ces questions mais également de comprendre l’apparition de ces problématiques dans le champ du social .Sur le terrain, la réalité est tout autre car aux discours sur l’absentéisme et le décrochage scolaire succède l’action et les contraintes auxquelles les acteurs sont confrontés. Le regard porté par les acteurs scolaires devient plus distant, plus raisonné et raisonnable face aux problèmes auxquels ils doivent faire face et surtout trouver des solutions. L’hypothèse générale est que les discours institutionnels (circulaires et rapports d’inspection) et politiques, sur l’absentéisme et le décrochage scolaire davantage construits sur un discours globalisant et anxiogène lié à des problématiques sociales comme la délinquance, s’opposent aux acteurs de terrain dont les discours hétérogènes laissent place à des récits et réflexions mesurés et réalistes face à l’immensité des phénomènes auxquels ils sont confrontés. Dans cette recherche, il s’agit essentiellement de joindre à cette approche socio-historique dans une première partie, une approche empirique dans une deuxième partie dont l’objectif réside dans la confrontation du discours public et médiatique : le discours d’ « en haut » et du discours des acteurs de terrain : le discours d’ « en bas ». Si le Lycée Professionnel (LP) comme terrain de recherche s’inscrit dans un espace social et scolaire marginalisé depuis un certain nombre d’années , il n’en demeure pas moins que les discours et actions des acteurs ainsi que les résultats obtenus sur les questions d’absentéisme et de décrochage scolaire laissent à penser que chaque LP est singulier et développe un effet propre. / Absenteeism and dropping out are at the heart of public debate. The political and institutional discourses seem to find these issues. Yet these phenomena are not new. Indeed, why absenteeism and school dropout who were invisible mediatically socially and at one time they become visible and media today? Should we see the action of the man or the twist of fate? This research is in the field of sociology of knowledge. This is to know what knowledge we have of these issues but also to understand the occurrence of these problems in the social field .On the ground, the reality is quite different because the discourse on absenteeism and dropping succeeds the action and the constraints, the actors face. The look worn by school actors becomes more distant, more reasoned and reasonable deal with the problems they face and especially solutions. The general assumption is that institutional discourse (circular and inspection reports) and policy on absenteeism and dropping out more built on a globalizing discourse and anxiety related to social problems such as delinquency, are opposed to actors of land including heterogeneous discourse gave way to stories and reflections measured and realistic given the immensity of the phenomena they face. In this research, it's basically join this socio-historical approach in the first part, an empirical approach in the second part whose objective is the confrontation of the public and media discourse: the discourse of "top "and the speech field players: the discourse of " down ". If the vocational school as field research is part of a marginalized social and academic space for a number of years, the fact remains that the speeches and actions of the actors and the results obtained on the issues of absenteeism and dropout suggests that each LP is unique and develops its own effect.

The master´s thesis deals with the value added tax in the area of fixed establishment. The thesis is divided into two main parts. The first part of the thesis defines the concept of fixed establishment and key EU legislations by which fixed establishments are governed. I investigate practical aspects and problems created by fixed establishment. The second part of the thesis includes a complex analysis of the actual judgments of the European Court of Justice, and their treatment of issues arising from the relationship between fixed establishment and their head office. The thesis shows the difficulties within application of VAT on intercompany transactions in cases where the fixed establishment is a member of the group for the purposes of value added tax.

The thesis is focused on gastronomic services quality evaluation. The theoretical section characterizes gastronomy, its particularities and gives an overview of legal regulations covering this area. Furthermore, it explains the concept of quality, outlines the basic quality management systems, specifies the particularities of quality in gastronomic services and elucidates possible attitudes towards gastronomic services quality evaluation and recognition. The analytical section presents an analysis of the situation in the field of gastronomic services quality evaluation in Germany and in the Czech Republic and is focused on gastronomic guides, internet evaluation portals and restaurant databases. It also mentions the approach to the unified classification or quality standardization in this branch and introduces a short comparison of selected statistical indicators. The final part of the thesis proposes own simple system of catering establishment standardization and quality certification in the Czech Republic.

The thesis disserts on particular takeover techniques, both generally and with respect to the specific regulation by Czech law, considering the relevant rules of acquis communautaire. The paper is focused in particular on takeover bids, public offers for purchase or swap of shares, squeeze-out, sell-out, purchase of business establishment and mergers. The objective is to analyze the subject-matter both from legal and economic point of view, with respect to tax and accounting implications. The thesis contains also the analysis of suitability of particular takeover techniques for specific types of investors, with respect to the aims and intents pursued.

The diploma thesis analyses both legislative and tax aspects of employment assignment structures. First part of diploma thesis summarises data concerning Czech and European labour migration. Second part of the document focuses on the definiton of legal framework of assignment in view of the Czech republic legislation, legislation of the European Union and partly in view of the legislation of non-EU member states. Wide legal framework finally leads to definiton of three basic possible employment structures. Two of them are described in diploma thesis in more detail. The final part of document analyses tax aspects of mentioned assignment structures. This part also refers to international social security and health insurance aspects as well as selected labour law implications. The last part ends with analysis of relevant judicature of The Supreme Administrative Court of the Czech Republic and The Constitutional Court of the Czech Republic.

States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.

This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.