This thesis deals with performance of law protection function and a subsequent recoverability in the field of debt collection. The subject of this work is to compare debt collection effectiveness via judicial proceedings and private entities. Exercise of judicial power is one of the basic functions of the State; however, given the knowledge of the low success of the recovery procedure, it is extended to alternative methods of dispute resolution. Private executors focusing on exercising judicial power, debt collection agencies dealing primarily with extrajudicial debt collection and arbitration facilitating extrajudicial dispute resolution by means of independent arbitrators all provide other means of law enforcement. This work focuses on and analysis of the above mentioned systems and comparison of their effectiveness with regard to their efficiency and success when attempting to protect creditors' rights. The aim of the mentioned comparison is to prove a debt collection efficiency increase caused by an entry of private entities into the market (alternative ways of dispute resolution).

This thesis deals with the analysis of payment instruments, Single European Payments Area and the development and implementation in the Slovakia and Slovenia. The work defines the meaning and objectives of SEPA. This thesis describes the historical development, legal framework and an overview of the participating sectors in SEPA project. The following are the essential characteristics of basic types of SEPA payment instruments, infrastructures and standardization of SEPA. There is outlined a brief history and organizational structure of the SEPA project in the both the countries, further work is devoted to the characteristics and analysis of individual payment instruments SEPA implementation phase.

The letter of credit contract and the collection contract The diploma thesis deals with the topic of the Direct Debit Contract and the Letter of Credit. A Letter of Credit is a special payment instrument issued as a rule by a bank that the principal has undertaken to pay to the person in whose interest the Letter of Credit is open and designated as the authorized amount up to the amount agreed. The Direct Debit is the commitment of the collector of receivables to obtain from the third party a receipt of a sum of money or other Direct Debit. Current legislation, contained in the Civil Code, took over the legal regulation of the Letter of Credit and the Direct Debit from the Commercial Code without any major changes. Both institutes show a number of identical and different elements. From a practical point of view, it is not possible to look for serious application problems in the Letter of Credit or Direct Debit. Keywords: Letter of Credit, Direct Debit, Banking, Bank, Payment Instruments, The Collection Contract

A main goal of the diploma thesis is to perform a strategic analysis of a selected enterprise with the purpose of examining a current situation and trends in external and internal environment of the enterprise, and, based on the analysis, to suggest recommendations concerning a future strategy of the company.

The thesis is divided into two parts -- theoretical and practical. In first part hedging instruments, namely the Letter of Credit, Documentary Collection, Bill of Exchange, Factoring, Forfaiting and Bank Guarantee are analyzed. The aim of analysis is to describe the basic characteristics of instruments and course of these instruments. Subsequently, the instruments are compared to each other on the basis of the advantages and disadvatages they bring to participants. The next part is devoted to an analysis of charges associated with the use of particular hedging instruments in selected banks and the comparison of instruments based on selected criteria. The specific use of the hedging instrument is shown in the case study.

The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.

Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.

The masters thesis Payments and position of SEPA payments in payment systems deals with the transition of the national payment system to SEPA payment instruments in the Czech Republic, which is coming into force this year. Banks will have to fulfil requirement of interoperability and will have to be able to proceed payments in XML form. The theoretical part defines payments by the payment form and territorial payments in the first chapter. In the 2nd chapter, the legal framework with focus on new legislation affecting the completion and implementation of the SEPA requirements is described. The following two chapters are devoted to payment systems in the Czech Republic, European Union and telecommunication network SWIFT. The 5th chapter discusses about the SEPA project, with the main emphasis on the definition of SEPA instruments. The practical part is dedicated to analysis of foreign payment fees in selected banks with a focus on individuals.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.