The thesis is concerned with comparison of different aspects of a transfer of a control over assets of a joint stock company based on an Agreement on Sale of Enterprise and Share Purchase Agreement. First, an enterprise and shares are defined and then the thesis is concerned with obligatory aspects of an Agreement on Sale of Enterprise and of Share Purchase Agreement. Afterwards, the thesis compare both legal regulations from pint of view of transfer of rights and obligations to the purchaser of the enterprise/shares, from the point of view of liability for defects, from the corporate point of view (consent of the general meeting of the respective joint stock company) and finally comparison from the point of view of competition law (necessary consent of the Anti-monopoly Office or at the European level necessary consent of the Commission).

This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.

The work deals with the sale of the company. The first part is about general business combinations, general accounting methods and the essence of the sales race. It also includes the accounting treatment of sales of the company and tax issues. All these facts are demonstrated on practical case.

This thesis is focused on one approach to technical analysis - technical indicators, which are used for forecasting the future trend of share prices and finding entry signals to buy stocks and exit signals to sell stocks generated by technical indicators. The application of chosen technical indicators is demonstrated on selected stocks traded on the Prague Stock Exchange during the chosen period. The result of analyses is a comparison of technical indicators and the successfulness of trading based on the indicated signals.

The goal of this thesis was to show the basic issues of copyright in the area of works of art with pointing out a special treatment, which is paid to these works on the basis of specific characteristics resulting from the nature of a work of art. The main specifics are immediate connection of works with its material expression. The introduction of thesis outlines the concept of copyright and its sources. It deals with main principles of copyright and an author as a person.This chapter also includes a part devoted to the subject of copyright, which is author's work, and a part devoted to characteristic features of a work of art. The following chapter is devoted to the rights of the author, which arise by creating of a work of art and subsequently during the use of the work. It contains a division of rights to the personality and property ones in which it devotes to the right to use the work of art and mainly to the right to remuneration during resale of it. The Copyright Act provides to use a work of art without authorization granted by an author and these issues are dealt with mainly in the chapter of constructive use of the works of art. The License Agreement providing the right to use a work is the basic institute in law enforcement. A properly drafted licence contract prevents possible disputes...

This thesis deals with the sale of a company and is divided to the fourth main parts. The first part is devoted to the sale of a company from a legal point of view. Defines important terms, which are closely related to the sale of a company as it is provided in the commercial code and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company from the persective of accounting and taxes. The third part contains a hypothetical comprehensive example of a company sale.The fourth part is a summary of the most important, what should the seller and buyer know and manage.

This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.

This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.

This thesis aims to judge the serviceability of the Angloamerican institutes of due diligence in the context of the European continental legal system, specifically in the context of the Czech legal system, in connection with selling business. The first part defines the term due diligence, describes the evolution of due diligence during time, distinguishes its different meanings and shows the content of the term. Furthermore, it introduces its division and particular types. The following parts deal with the legal regulation of the Purchase of Business Agreement and its essential procedural requirements. In the conclusion, the possible problems on which it is appropriate to focus on are mentioned.

- RESUME This work is concentrated on issue of purchase of medical practices which in this market period gains the importence. Even though today there is bigger and bigger demand for this transaction, legislation is not very well adapted to that. Medical practice can be perceived as undertaking pursuant to § 502 civil code. Because of that, it is possible to sell it (besides other ways) based on legal title business purchase contract pursuant to § 2175 civil code. Legal title business purchase contract is in practice used often, nevertheless whole process of purchase of medical practice based on legal title business purchase contract is not smooth. I would like to highlight the problems which can emerge. It is possible to divide this work into two parts. The first part deals with legal definitions and legal analysis of basic legal terms as undertaking, medical practice, provider of medical assistance services. We can find here also justification why it is possible to perceive medical practice as undertaking. The second part is focused on business purchase contract in general with specifics, which can arise in case of purchase of medical practice based on legal title business purchase contract. In second chapter (after the introduction), I define in general the concept of undertaking and I also...