Global ETD Search

81	El arancel de los funcionarios públicos: un estudio de Derecho Tributario Navarro Gómez, Ricardo 09 March 2002 (has links) La tesis pretende conciliar dos realidades tradicionalmente alejadas entre sí como son la retribución mediante arancel de ciertos funcionarios públicos y el Derecho Tributario. Un alejamiento aparente ya que el arancel no pasa inadvertido para esta disciplina, como lo atestigua su encaje sistemático en la parafiscalidad, concepto que designa a aquellos ingresos que, a pesar de revestir naturaleza tributaria, no se someten al ordenamiento tributario. Siguiendo un criterio metodológico clásico, se sustenta la naturaleza tributaria parafiscal del arancel partiendo de los rasgos de su régimen jurídico. Como idea final se deduce la existencia de una prestación que requiere un profundo cambio en su estructura jurídica, sin perjuicio de las dificultades que ello entrañaría, dado que ello nos podría conducir a otro debate de honda repercusión política, social y económica como es el de la organización jurídica de los fedatarios públicos en España. / The thesis tries to provide a common study between two concepts traditionally opposed in its scientific treatment as the payment of certain civil servants -public notaries and Register Office- with 'arancel' -Spanish formal denomination- and the Spanish Tax Law. Despite it´s not ruled by tax laws, the 'arancel' shares the nature of taxes, according to Spanish Tax General Act. Initially we introduce its present structure and then afterwards we propose it as a tax This figure requires a deep change in its legal structure. However, we are aware of finding serious difficulties in our proposal, because we are treating a matter which could imply discussing about another important question not only in legal points of view but also political, economic and social about the opportunity of modifying the regulation of civil servants who are entitled to give services of public faith in Spanish Law. register taxes tasas parafiscales public incomes parafiscal taxes parafiscalidad in Spain notaries and register officer fees ejercicio privado de funciones públicas parafiscalitat a Espanya private exercise of public functions civil servants' public fee concepte constitucional de tribut retribució de notaris i registradors taxes parafiscals prestacions patrimonials públiques drets remuneratius derechos de carácter remunerativo aranzel de funcionaris públics retribución de notarios y registradores exercici privat de funcions públiques arancel de funcionarios públicos parafiscalidad en España concepto constitucional de tributo Dret financer i tributari 34 346
82	Posouzení ekonomické efektivnosti investičního projektu / Assessment of the economic efficiency of the investment project Bílková, Alice January 2016 (has links) The subject of this thesis is to assess the economic efficiency of the investment project. The theoretical part focuses on the basic definitions related to investment decisions on the investment project and the project life cycle, cash flows and their predictions and recommendations to set them correctly, methods useful for assessing the effectiveness of the investment project and the indicators presenting the financial stability and feasibility of the project as well as factors affecting the overall investment decision, and finally the possibility of financing of the investment projects in the private sector. In the practical part there are the theoretical findings applied in the real investment project. Specifically, there will be analyzed the characterized investment project and its possible alternatives and finally made the assessment of economic efficiency.
83	Návrh metod hodnocení ukazatelů efektivity civilních letišť / Evaluation design of civil airports effectivity indices Novotný, Roman January 2011 (has links) Introductory part of this thesis concludes the development of air traffic, division of airports in the Czech Republic according to the Ministry of Transport, according to the Law on Civil Aviation and according to the Coding of the airports (Requirement L 14). The aim was to realize theoretical definition and division of output and economic indicators. After that comes choice of appropriate airports from the European Union. The choice has been made on the basis of the number of check-in passengers at the airport in Prague-Ruzyně. Eight most suitable airports have been chosen from all twenty-seven member countries of the EU. The following step is comparative analysis of these chosen airports on the basis of specified output and economic indicators for the years 2005-2009. The year 2010 has not been included, because the chosen airports did not complete their annual reports, balances and statements of profit and loss. From these sources the values for calculation of individual indicators have been chosen. These indicators have been shown in charts, evaluated by means of graphs in Excel Programme and further they have been characterized in words. The aim of the thesis was also the evaluation and comparison of output and economic indicators of effectiveness and after evaluation, proposal of methods of evaluations has followed.

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