Diese Arbeit behandelt das Thema "Rechtsinstitut der vorvertraglichen Haftung in Theorie und Praxis". Die ganze Arbeit ist in drei Teile gegliedert und zwar "Der Begriff der Vorvertraglichen Haftung", "Die Komparative Analyse der ausländischen Rechtsordnungen" und "Das tschechische Konzept der vorvertraglichen Haftung". Das Hauptziel dieser Arbeit ist, die praktischen Aspekte der vorvertraglichen Haftung zu beschreiben, was aber ohne ausreichende theoretische Grundlagen unmöglich ist. Die Doktrin culpa in contrahendo (Verschulden beim Vertragsabschluss) wird Rudolph von Jhering zugeschrieben, denn er hat im Jahre 1861 als erstes die charakteristischen Züge der vorvertraglichen Obligationen beschrieben. Der Autor ordnet in dem ersten Teil dieser Arbeit noch die vorvertragliche Haftung in das Rechtssystem ein. Die zum Teil von dem Autor entworfene Definition dient dann in dem zweiten und dritten Teil zu dem einfacheren Vergleich der Konzepte von vorvertraglicher Haftung in verschiedenen Rechtsordnungen. In dem zweiten Teil wird zuerst das deutsche Konzept der culpa in contrahendo beschrieben, wie es sich von R. von Jhering über die Schuldrechtsmodernisierung bis zum heutigen Tag entwickelt hat. Die Entwicklung der deutschen Auffassung der vorvertraglichen Haftung von der materiellen zur formalen...

Thesis in the first part deals with consumer protection on Czech and European legislative level, with emphasis on information duty of an entrepreneur. The practical part focuses on information obligations of supervisory authorities, which are further shown in the famous case of CTI and its fuel checks carried out at petrol stations.

Obligation to compensate for personal injury in connection with provision of health care This dissertation is focused on the obligation to compensate for personal injury in connection with the provision of health care. The aim of the dissertation is to analyse relevant general elements of the obligation to compensate for personal injury as well as relevant special elements of such obligation. The dissertation surveys the interpretation of conceptual changes related to the recodification of Czech private law in the area of tort law in connection with the provision of health care. Legal basis of the doctor-patient relationship will also be analysed because such analysis is crucial for determination which elements of the obligation to compensate for personal injury will regularly be applied in this field. Therefore, the first chapter is devoted to the legal nature of the doctor-patient relationship. The second chapter deals with the obligation to compensate for personal injury caused by the provision of health care, i.e. with the definition and analysis of relevant elements of such obligation in this field. The third chapter is focused on the wrongfulness as one of the significant elements of the obligation to compensate for personal injury; substantial attention of this chapter is aimed at the...

This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.

The thesis analyses the issue of the individual income tax payers liability, or more precisely its optimization which is carried out in line with individual law changes and novels. In the determined period of 2008-2015 tax liabilities and tax burdens of three model households with different amounts of icomes have been calculated. The calculations have been made as annual tax clearing and the results have been compared by the average tax rate.

The aim of this diploma work is to describe the accounting methods and procedures based on an accrual basis and characterize the effect of these methods on financial statements. In the first part of this diploma work are described the accounting method based on an accrual basis. The work is mainly focused on the following topics: transitional items of assets and liabilities, reserves, correcting the value of property items and deferred tax. In the second part are assessed the correctness of the methods applied in the particular company and evaluated the impact of accounting methods on reported profit of the last five years. Further are written up internal accounting directives based on the accrual basis.

The purpose of this Master's degree thesis is to deal with preparatory institute of private contractual law pactum de contrahendo. This institute passed through to contemporary legislative conception long progress, currently it is in Czech Republic simultaneously regulated in two codes and at the present time performed re-codification of the Czech private law is in submission of the new Czech Civil Code its explicit regulation also contained. The thesis focuses on preliminary agreement being concluded according to valid Czech Civil Code, on its purpose, utilization and function. The thesis characterises its subjects, subject- matter, content and the process between entering into the preliminary agreement and the future agreement. In several cases the thesis provides with alternative approaches to a particular issue, presents judicial opinions of legal experts and pursues case law. The thesis also describes the development of regulation of agreement to make a contract in the context of Czech law within the range, which was appropriate to the subject, the thesis refers to similar legal institutes and compares current valid parallel regulation of preliminary agreements among themselves and with newly suggested regulation with the aim to find advantages and disadvantages of particular regulation....

I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.

Rules, bans, restrictions in healthcare facilities Improving the quality of care for patients is the main goal of every healthcare facility. Satisfaction of patients with medical and nursing care is one of the indicators of quality. Patients have not only rights but also duties. Among other things, patients{\crq} duties include compliance with rules, bans and restrictions during a visit to healthcare facilities. This particularly concerns compliance with therapeutic rules, instructions given by a physician and other limitations associated with the operation of a healthcare facility. The main objective of this diploma thesis was to identify the patients{\crq} attitude and perception of rules, bans, and restrictions, find out how patients observe them and compare the number of rules, bans and restrictions in both outpatient and inpatient healthcare facilities. The data was collected in a survey undertaken in Nemocnice s poliklinikou Praha Italská (Hospital with Outpatient Clinic Prague Italska). This healthcare facility has 2 hospital wards and 31 specialist outpatient departments. A total of 188 respondents took part in the survey (102 outpatients and 86 inpatients). Five hypotheses were proposed. The first hypothesis, which predicted that most patients would perceive rules, bans and restrictions as burden, was not confirmed. The second hypothesis, which predicted that rules, bans and restrictions that were personal would create more stress in female patients than in male patients, was confirmed. The third hypothesis was also confirmed since female patients from outpatient departments of the healthcare facility were shown to be more compliant with rules, bans and restrictions than male patients. Female inpatients from hospital wards of the healthcare facility were not more compliant with rules, bans and restrictions than male inpatients. The fourth hypothesis was not therefore confirmed. Our assumption that inpatients from hospital wards of the healthcare facility are facing more rules, bans and restrictions than outpatients was disproved. The fifth hypothesis was not therefore confirmed. The author has chosen this topic for her diploma thesis because as a nurse she meets different kinds of patients on a daily basis who react differently to rules, bans and restrictions in this healthcare facility. The results of the survey led us to design training classes for nurses and information brochures for patients who visit healthcare facilities. A sufficient amount of information is a basic prerequisite for understanding and complying with rules, bans and restrictions.

The thesis is focused on the conflict of interest issue with relation to the management of business corporations, adjusted especially in the Business Corporations Act. The conflict of interest has been codified in a more detailed way after the recodification of the private law and this new codification brought up questions concerning practical application. The aim of the thesis is an analysis of the effective conflict of interest rules, providing proposals on how to solve some uncertainties which may appear and showing opinions of experts. The aim is also to show concrete examples of non-legislative adjustment in the conflict of interest area, especially through the corporate governance codices. The first chapter contains general information on conflict of interest, because the private law is not the only branch of law, where it can be found. In Czech public law, for example, is effective Conflict of Interest Act. Unfortunately, due to limited extent of the thesis it is not possible to analyse even the whole conflict of interest topic in private law, therefore the scope of the thesis is restrained on the general issues contained in the Sec. 54 and following of Business Corporations Act. The second chapter provides a short preview of the basic principles, which must be obeyed by the members of the...