The master thesis "Comparison of the process of establishment of Private Limited Company in the Czech Republic and in Austria" deals with the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Austria. The goal of this thesis is to compare the process of establishment in a clear way to enable the reader to understand the similarities and differences between the process of establishment in the Czech Republic and in Austria. The thesis is divided into thematic units to be synoptic, the development of legal regulation of Private Limited Company in the Czech Republic and in Austria is shortly described in the first one. The following chapters focus separately on the process of establishment in the Czech Republic and in Austria and the last chapter compares both legislations.

The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.

The intellectual property concept of 'communication to the public of the broadcast works by radio or television receivers' in Article 23 of the Czech copyright act is a current issue especially in a relation to the exception to this right in favour of health establishments that has been called in a question in front of both Czech courts and CJEU. The most important criteria of communication to the public -- laid down by CJEU -- suggest that the concept should be interpreted broadly, covering all transmissions, regardless of the means used and the nature of the place for the communication. A public refers to an indeterminate but fairly high number of people who constitute so called new public. In order to fall within the scope of a lawful exception the criteria of the so called 'three-step test' must be met as well as the formal criteria stated in the abovementioned Article. The most recent cases discussed in this work dealt with the transmission of the protected works by means of television sets located in the bedrooms of the guests of spa establishments. Although it was held by CJEU that this exception does not comply with EU law, it is still part of the Czech law and Czech courts must cope with it.

Le tremblement de terre survenu le 12 janvier 2010 à Port-au-Prince, Haïti a provoqué le déplacement de milliers d’individus. Aujourd’hui, plus de 250000 habitants, dont la plupart ont été affectés par le séisme, se sont établis à Canaan, un nouvel établissement informel en périphérie de Port-au-Prince. Simultanément au cadre bâti, les habitants ont pris l’initiative de concevoir des espaces publics et de les aménager. Typiquement, la construction d’espaces publics en milieu précaire est reléguée au second plan face aux conditions de vie précaires qui y sévissent. Pourtant, des reportages démontrent que les Cananéens aspirent à faire de ce territoire une « vraie » ville et un milieu de vie sain. Ce projet de recherche exploratoire avance que les aspirations et les références ont un rôle dans le processus de conception des espaces publics à Canaan. Parallèlement, il examine la considération des aspirations et des références dans le projet de réaménagement de certaines places publiques dans le cadre du programme Canaan Upgrading and Community Development, collaboration entre plusieurs ONG. Trois cas de places ont été étudié : Horeb, Astrel et Zanmitay. Cette étude a démontré qu’il n’y a pas de lien direct entre les références en matière d’espace public et le processus de conception. De plus, les aspirations des habitants ne portent pas particulièrement sur les espaces publics, mais bien sur leur milieu de vie. Finalement, la prise en compte des aspirations et références des Cananéens a été limitée lors du projet de réaménagement d’espaces publics par des ONG. / The earthquake that occurred on January 12, 2010, in Port-au-Prince, Haiti caused the displacement of thousands of people. Today, more than 250,000 people, most of whom were affected by the earthquake, have settled in Canaan, a new informal settlement on the outskirts of Port-au-Prince. Simultaneously with the built environment, the inhabitants took the initiative to design and build public spaces. Typically, the construction of public spaces in informal settlements is relegated to the background in the face of precarious living conditions. However, reports show that the Canaanites aspire to make this territory a “real” city and a healthy community. This exploratory research project argues that aspirations and references have a role in the design process of public spaces in Canaan. At the same time, it examines the consideration of aspirations and references in the proposed redevelopment of some public spaces as part of the Canaan Upgrading and Community Development (CUCD) program, a collaboration between several NGOs. Three publics spaces studied are place Horeb, place Astrel and place Zanmitay. This study shows there is no direct link between public space references and the design process. Moreover, the inhabitants’ aspirations are not particularly about public spaces, rather than their environment. Finally, the consideration for Canaanites’ aspirations and references was limited during the CUCD project.

The aim of this study is to gain an understanding for the factors behind the successful establishment in the Swedish labor market for foreign-born women who have a college or university degree from their home countries. This has been achieved by applying a qualitative method, whereas semi-structured interviews with five foreign-born women have been conducted. The theory used in the analysis are the theories of "social and cultural capital" and "empowerment". The findings of the study show that level of education, work experience, language skills affect foreign-born opportunities to enter the labor market. Moreover, the findings show that the interviewees perceived several obstructions to their inclusion in the Swedish labour market. These include language barriers and lack of social networks. The interviews also show that people who have an academic education from their home countries need to adapt their education to the Swedish labor market to find a qualified job. The results of the study also show that new arrivals need to apply for income support during the first period in Sweden, due to the fact that they lack their own income and assets.

This thesis was elaborated on the basis of a real problem related to an establishment of the company producing packaging facilities for technical products. The aim of the thesis is to develop and propose an appropriate business solution, based on the results of external and internal business environment analysis.

The master’s thesis focuses on determining of methodology for calculating of tax base in the service permanent establishment of Slovak tax resident in the Czech republic. Based on analysis of Czech accounting, tax regulations and OECD model agreement, data are used to determine the methodological manul and its subsequent application.

The diploma thesis is focused on the creation of a proposal for a suitable business plan for the establishment of a small wine company. Selected strategic analyses are used to develop the proposal to evaluate the current situation. Based on the evaluated analysis, a business plan is compiled, which contains a marketing, operational and financial plan. Appropriate methods are then used to identify the main risks that may jeopardize the implementation of the project. The output of the work is a proposal for a business plan, according to which a small wine company can be established.

The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.

This diploma thesis deals with creation, improvement and application of the business plan. Theoretical observations will be found there as well as practical application of this theme. The thesis will describe establishment of Arabic restaurant in the centre of Brno and this business plan will be analyzed from all economical aspects