The proportionality principle and the deprivation of liberty of a foreigner in administrative law This thesis concerns the proportionality of the deprivation of liberty of the foreigner in Czech Republic. It only covers those types of deprivation of liberty that are specifically applied on foreigners and that are covered by the administrative law. In the first chapter this thesis defines legal concepts of a personal freedom and a proportionality principle. The second chapter covers the level of the international law, namely the article 5 of the European Convention of Human Rights, define legal conditions that a deprivation of liberty must meet and offers a relevant judicature of the European Court of Human Rights. The third chapter covers a deprivation of liberty from a view of the Return Directive (No. 2008/115/EC), the Reception Conditions Directive (No. 2013/33/EU) and the Dublin Regulation (No. 604/2013) and offers judicature of the Court of Justice of the European Union. The fourth chapter comprehends the Czech law and covers three acts, that enable a deprivation of liberty of a foreigner - the Act on the Police of the Czech Republic No. 273/2008 Coll., the Asylum Act No. 325/1999 Coll. and the on the Residence of the Foreign Nationals in the Czech Republic No. 326/1999 Coll. This chapter also...

In long term well-diversified portfolio of commodities is not only profitable as well as a portfolio of stocks, but they are also slightly less risky. Profitability of the portfolio of commodities is negatively correlated with the return of the portfolio of stocks and bonds. This means that commodities are effective in diversifying equity and bond portfolios. And since this yields negative correlation increases with the length of time. The benefits of diversification are greater the longer they are used. Not only that, since the return of the portfolio of commodities depends positively with inflation, commodities are the most appropriate group of assets to protect against inflation.

Graduation thesis elaborates on basic principles of forex and interest rate hedge and its fundamental elements as characteristics and types of hedging and focuses on use of derivatives and their combinations. Second part presents and analyzes particular examples of forex and interest rate hedge instruments practically used in world of financial markets, enlighten their structure and construction and states basic principles of their behaviour in accordance with different scenarios of forex and interest rates trends.

Práce pojednává a možnostech řešení úpadku dlužníka formou reorganizace ? jakožto nového fenoménu českého práva, přijatého zákonem č. 182/2006 Sb. o úpadku a způsobech jeho řešení (insolvenční zákon). Reorganizace patří mezi sanační způsob řešení úpadku, které umožňuje ozdravení podniku při zachování jeho provozu. Účetní úprava této problematiky dosud není nikde upravena, a proto se ve třetí části diplomové práce podrobněji zabývám různými způsoby řešení úpadku při reorganizaci. Pro snadnější představu jsou jednotlivé způsoby řešení doplněny o příklady včetně zaúčtování.

Práce popisuje život pohledávek od jejich vzniku až po jejich zánik. Hlavní náplní je právní úprava, pohledy z různých hledisek, definice instrumentů jí zakládající, zajištění, oceňování a vymáhání. Přínosem této práce je nový netradiční prvek - procesní mapy.

The thesis deals with analysis of Czech mortgage market. Main goal of thesis is to compare the analysed mortgage products according to the most important criterias, followed by recommendation of the most suitable product in model situations. The theoretical part describes the relevant basic concepts, starting by clarifying the basic concepts around mortgage from applicants profiles up to the very process of mortgage acquiring. The results of questionnaires used in the second part of thesis have determined the criterias which are the most important for applicants while choosing the product and also which criterias are essential for other stakeholders - mortgage providers. The relevant questions from questionnaire were then used to define the model situation. The thesis also analyses the mortgage market in years 2000 - 2015, its development of products, interest rates and its share between providers. Specific banking institutions were chosen for comparison purposes - Hypoteční banka, Česká spořitelna, Komerční banka, Raiffeisenbank, UniCredit Bank and Sberbank. From each bank was chosen one product which corresponded to predetermined criterias. The individual products have got their information gathered from banks' pricelists, while individual mortgages were compared using the scoring method of multi-criteria decision analysis. Based on this method, the best product named Hypoteční úvěr Plus by Komerční banka was selected with an average fixed interest rate of 3,6 % p.a., but with very low charges from bank. The best mortgage product within the model situation was Hypotéka na bydlení KLASIK by Raiffeisenbank with fixed interest rate 2,19 % p.a. for 5 years with bank charges 128 832,- CZK at 264 instalments (22 years mortgage).

The aim of this thesis is to identify the problem areas of trading in euro, while focusing on search for options of reducing costs related to euro account management and business transactions in an exporting company. In the theoretical part, various risks of international business are explained. The next chapter focuses on the foreign exchange risk management, followed by a chapter dedicated to hedging against the exchange rate risk, especially forwards, futures, swaps and options. In the conclusion of the literary review, the accounting of financial derivates and foreign exchange differences is listed. In the practical part of the thesis, data from a specific company with object in sewing textile products are used. This company exports its products in the European Union countries; therefore, the invoiced currency is euro. The company is assessed from a general point of view, with remarking the descending trend in the number of its employees, and using data from income statements. Further assessment of the company was done using benchmark, when the company was compared to four other companies with the same object, located in South Bohemia. The company placed fourth. Furthermore, the risks connected to the international business of the company ABC, a.s., are identified, with measures being suggested which could eliminate these risks and reduce costs related to the fact that the company is export-oriented. The next chapter is focused on the survey of bank institutions and exchange rate companies and, as a consequence, on analysis which options could be offered to the ABC, a.s., company and what are the costs related to these products. To reduce the payment costs in the ABC, a.s., company, two alternatives are suggested. In case the company manager is risk-aversive, the option of a well-established bank institution is offered. In the second case, when the manager is a risk-taker and would opt for a more profitable exchange rate, the foreign currency company would probably be the choice. Since the company does not hedge against the foreign exchange risk, the currency forward is suggested as the hedging instrument. In conclusion, the way how to account such currency forward is stated. This means that this thesis will in fact serve as an internal directive draft for accounting forward, to be used in practice.

The title of this thesis is called The methods of security and exaction of receivables. This is a large and very complex area of business. Properly chosen method of security receivable can save a company a lot of time and money. The second objective is to describe how to exact the receivables.

The presented master's thesis on the "Preliminary measures in civil proceedings" deals with the institute of preliminary measure in the civil procedure as a measure, which provisionally ensures the rights of natural or legal persons. The preliminary measure is used in such situations, where there cannot be awaited until the final decision in the case is issued, with regard to the threats to individual rights or with respect to the concern, that the enforcement of the court decision is threatened. The aim of this thesis is to provide the reader with the complex overview of the information about the preliminary measure, both about the so called general preliminary measure governed by the Act No. 99/1963 Coll., Code of Civil Procedure and about the so called special preliminary measures governed by the Act No. 292/2013 Coll., on Special Court Proceedings. The master's thesis is structured into five chapters. The first chapter refers to the historical development of the preliminary measure in our territory and provides general information about this institute and its purpose. The second part is focused on the general preliminary measure's issues. In this chapter, the author describes the procedure on proposal on order of this type of preliminary measure, the duration of preliminary measure and the...

Title: Bank Guaranty The thesis deals with the topic of bank guaranty and its legal regulation in the Czech legal system. The purpose of this thesis is to give comprehensive characteristic of the most important parts of the bank guaranty, relations which are created during its usage and its particular types. The thesis can be subdivided into two parts. First part consisting of chapters 1 to 3 is a theoretical part. The second part deals with the bank guaranty from the practical point of view, including dividing of bank guaranty on particular types. First chapter deals with the general issues of security instruments, their nature, content and functions. Second chapter contains characteristic of legal regulation of bank guaranty in the Commercial Code and its comparison with previous Act. European law and general international law regulation is also part of this chapter. Third chapter deals with theoretical analysis of all substantial factors regarding bank guaranty. Process of its creation and formal and content to requirements are described in this chapter. Attention is paid to characteristic of all subjects appearing within bank guaranty and to relations created between this subjects subsequently. Process of exercising claims arising from bank guaranty and regulation of admitted objections against...