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Následující článek se věnuje problematice tzv. účelových podnájmů bytu, jež je velmi úzce spojena s otázkou, zda může být právnická osoba nájemcem bytu, či nikoli. Podle obecného chápání nájmu bytu, nájemcem bytu je toliko osoba fyzická, která potřebuje někde uspokojovat své bytové potřeby. Žádná potřeba bydlení však u právnických osob neexistuje. Navzdory tomuto pojetí, právnická osoba může mít pronajatý byt a užívat jej např. pro podnikatelské účely jako podpronajímatel. Nicméně situace, kdy je právnická osoba podpronajímatelem a fyzická osoba podnájemcem bytu, mohou vyústit v účelové pronájmy. Tento pojem popisuje situaci, v níž je podnájem využit pouze za účelem obejití zákona k újmě podnájemce. Tento článek nejprve vysvětluje základní pojmy a následně analyzuje postavení právnické osoby jako nájemce (podpronajímatele) a fyzické osoby jako podnájemce bytu v uvedeném případě. V návaznosti na to je vysvětlen problém účelových podnájmů a jsou nabídnuta možná východiska. Following article deals with the issue of so-called purposive subtenancy. It is very closely connected to the question whether a legal entity can be a tenant or not. According to the general understanding of tenancy, the tenant is a natural person who needs to fulfil his/her need of living somewhere. There is no such need when it comes to the legal entity. Despite this perception, the legal entity can be a lessee of a flat and use it for further business purposes e.g., as a sublessor. However, the situation in which the legal entity is the sublessor and the natural person a subtenant can result in the purposive subtenancy. This term describes a situation, in which the subtenancy is used only for circumvention of law to the detriment of the subtenant. The article first explains the basic terms and then analyses both the position of the legal entity as the tenant as well as the position of the natural person as the subtenant in this case. Following that the issue of purposive subtenancies is explained and possible solutions to it are proposed.

The bachelor thesis deals with netting relationships in accounting. The main goal of the thesis is the characteristic and subsequent analysis of netting relationships in selected accounting entities. The importance of the thesis lies in the fact, that all large organizations, small companies, or entrepreneurs encounter netting relationships. Receivables and liabilities are examined and described in detail, as well as clearing with employees and institutions, or clearing of taxes and subsidies. In the second part are the basic information, activities, and organizational structure of company Privali define. The financial analysis is performed here. Horizontal and vertical analysis indicators are calculated. There are also calculated the activity indicators. For example, the turnover time of liabilities or turnover time of receivables. In addition, the structure of receivables and liabilities is also analysed. The last part of the practical part describes accounting of specific accounting cases. Accounting schemes are prepared.

This work is dealt with a liabilities in real estate practice. It is focused on the real estate agencies from a legal point of view. This work is explored the relationships in real estate agencies, the corporate values and also the modern innovation. A significant part of the work are legislation related to this subject matter. To gain the data the questionnaires are used. The employees of the real estate agencies answered if there a lot of competition in the industry is or what are the personal assumptions of a manager in the real estate practice. The other questionnaires are filled by people who are either interested or have experience with collaboration with the real estate agencies.

Zachování existence lidské společnosti, a tím spíše její rozvoj, se neobejde bez dalších investic. Stačí zmínit aktuální výzvy v podobě rekonstrukce a budování dopravní infrastruktury, řešení energetické budoucnosti, mohutný rozvoj technologií, ale i odstraňování následků koronaviru a různých přírodních katastrof. K zajištění přípravy a realizací takových investic bude primárně využíváno smluvního typu smlouvy o dílo. Důvodová zpráva zpracovaná k občanskému zákoníku uvádí, že nová úprava díla (podle § 2586–2635 občan. zák.) odstraňuje dualismus úpravy neobchodní a obchodní smlouvy o dílo. Za základ návrhu nové úpravy byla vzata úprava obchodního zákoníku s přihlédnutím k některým zahraničním úpravám, protože pojetí smlouvy o dílo v dřívějším občanském zákoníku bylo poplatné jeho původní koncepci z r. 1964 a vzoru občanského zákoníku z r. 1950. V určitých směrech se přihlíží i k některým ustanovením někdejšího zákoníku mezinárodního obchodu (ZMO), jehož normativní konstrukce obchodní zákoník přejímal, ale které byly často formulovány přesněji a přehledněji ZMO. Maintenance of the human company’s existence and, all the more so, the company’s development, require much more investment. Here we should note not only the new investment challenges presented by the renovation and building of transport infrastructure, future energy solutions, massive development of technologies, but also investments needed to alleviate the effects of the pandemic and various natural disasters. To ensure the preparation and implementation of such investments, Contracts for Work will be primarily used. Reasonable report processed for the citizen. disciple. states that the new adaptation of the work (according to § 2586–2635 of the Civil Code) is intended to eliminate the dualism of the regulation of the non-commercial and commercial contract of work. Based on the draft of the new regulation, the deal was adopted. disciple. taking into account some foreign modifications, since the concept of a contract of work in the valid Civil Code was subject to its original concept of 1964 and to the model of the 1950 Civil Code. In some respects, some provisions of the former International Trade Code (ITC)the normative structure of which was adopted by the Commercial Code, but which were often formulated more precisely and more clearly in the ITC. The works contract deals with this treatise.

The main topic of this bachelor thesis is evaluate the area of settlement relations in the selected company. It is primary focused on the category of employees from the point of view of accounting and finance. There is characterized the settlement with employees, settlement of gross salary, insurance, other receivables and liabilities of business relations and their impact on financial analysis. The thesis contains a description of the selected company, horizontal and vertical analysis of receivables and liabilities. The topic of the bachelor thesis are also wages, their development in the selected company, but also subsidies and labor productivity and wage productivity. The aim is to apply the theoretical basis in the selected company. In the conclusion the overal analysis of the results, or suggestions for improvement.

The aim of this work is exploring working capital in specific company. The enterprise deals with selling and service of professional gastro equipments. The changes of indicators of working capital are very important for the companies, because in many instances they might be the largest cash flows. Individual components of working capital during four years are compared, thus receivables, inventories and financial assets. These components are analyzed, rated, and mistakes and the proposal on their improvement are presented. This bachelor thesis includes the issues of net working capital and noncash working capital, too. It means, that in terms of the balance sheet, so not only current assets, but liabilities are followed up, too - specifically short-term payables. The practical part is based on information from balance sheets and interviews with the employees and real costumers of the enterprise.

This bachelor thesis is about management of receivables and obligations in the trade company BACKALDRIN Slovakia, spol. s.r.o. In the first section of thesis may be find theoretical knowledge of basic methods and access to management this sphere and analysis to provide payment ability of a company. All these theo-retical knowledges from first section are used in practical section of thesis, in which may be find description of current situation of management receivables and obligations, evaluated payment ability of the company and analysis of net working capital. Net working capital is compared with its optimal height, which was calculated by cash cycle method. In the end of thesis may be find evaluation weakness of current management receivables and obligations in the company, suggestion to eliminate founded weakness and calculated potential impact on fi-nancial situation after leading those suggestion into management.

The aim of bachelor thesis is to research supplier-customer relationships in the selected accounting company, evaluate using of two subsystems in terms of enterprise information system of a selected company due to creation and maintaining useful relationships with customers and suppliers. The thesis is focused on the basic terms, which include claims, liabilities, suppliers and customers. It deals with problems that might occur in accounting, such as bad debts. The thesis also describes two enterprise information systems, subsystems: CRM-Customer Relationship Management, SCM-Supply Chain Management. Specifically, the selected company and the information system that the company uses are characterized and its advantages and disadvantages are evaluated. The aim is to suggest possible improvements for data processing in the area of supplier-customer relationships, so that the company can achieve greater competitiveness.

Oulehlová, Dana. Protection of the lender in the transformation of a business corporation. Bachelor thesis. Brno: Mendel University, 2019. The text describes the general transformation of business corporations, the protection of weaker parties, especially creditors, during the transformation. This is also shown in a practical example of a merging company. The thesis contains an overview of their obligations and analysis of their behavior towards creditors. Also recommendations for these and other creditors, how they should behave in this situation, so that they do not lose their outstanding claims.

This bachelor thesis deals with receivables and liabilities of the company XXY s. r. o. It concentrates on analysis of the receivables and liabilities and it also expands the issue of adjusting items, suggests guideline for their creation and then applies on examples from the company’s accountancy. After comparison with the present creation of adjusting items of receivables, the impact on the resulting net income is evaluated. Advantage of insurance of receivables is also considered.

1 Název práce: Mezinárodní režim ochrany klimatu ve světle závazků vybraných smluvních stran Rámcové úmluvy OSN o změně klimatu Autor práce: PhDr. Ing. Přemysl Štěpánek Školitel: Doc. PhDr. Jan Karlas, M.A., Ph.D. Pracoviště: Univerzita Karlova, Fakulta sociálních věd, Institut politologických studií, Katedra mezinárodních vztahů. Rok obhajoby: 2018 Abstract To complement the current research on countries' action in relation to global public goods, this dissertation examines the strength of UNFCCC Parties' emission commitments and the influence of selected factors derived from rationalism and constructivism on the strength of these commitments in two different contexts, under the Copenhagen Accord (2009) and the Paris Agreement (2015). Using a multiple linear regression analysis on the sample of 27 and 54 cases in the first and the second period, respectively, and as well as through case studies on three important UNFCCC Parties with a strong commitment and variance in values of the independent variables (the European Union, the Russian Federation, South Africa), the conclusions are as follows. The regression analysis in both contexts showed, in line with the assumptions, the positive influence of two factors on the strength of commitments, namely the share of alternative and nuclear energy and economic...

The bachelor thesis on the theme, Working capital in accounting according to IFRS, focused on the individual components of working capital especially their accounting and valuation procedures according to international financial reporting standards from a theoretical point of view. The aim is to demonstrate the methodology of the separate parts that are usually used on the model of major joint-stock companies. Next, assess whether there is a large variation in the structure of the working capital and its value structure, depending on the businesses sector of performance. At the end of the thesis is a summary of the results of the practical part.

The target of this thesis valorizes analytical operations, focused primarily on the financial analysis of the selected business company along with the analysis of efficiency. The next part is the successive inferred condition of the company with appropriate measures how to prevent problems in economy - in the joint-stock company Koh-i-noor Hardtmuth, a.s..

This bachelor thesis deals with debt relief, which is one of the manners of bankruptcy solution. Debt relief helps persons, who are unable to repay their liabilities and their debts to solve their situation. Personal bankruptcy was added to the Czech law system in 2008. The main part of this work is focused on the issue of common debt relief of spouses. Unlike other individual proceedings it is unique in the fact that there are two debtors. Both spouses are together responsible to the full amount of the debts without having any consequent regression. This work analyzes current situation of chosen real spouses. It tries to find the possible solution, how will be their case solved. It also analyzes the situation when they get divorced, have another child or lose job, what is changing in relation to common debt relief of spouses. In the last part of this work is a description of how simply fill in a proposal for permission of common debt relief of spouses.

This bachelor thesis is focused on comparison of the management of tax records and the accounting of an individual entrepreneur engaged in craft trades, in one year. The thesis is divided into the theoretical and practical part. The theoretical part deals with the description of the systems which the entrepreneur can choose to record his business activities. Furthermore, their legal regulations, the ways in which they can be used, and the procedure in case the entrepreneur decides to change the registration system or if he is forced to do so. In order to compare the two systems, an opening balance sheet is compiled in the example, and the economic transactions entered into in the course of 2016 are based on both methods. The solution of the example is divided into two parts in which the theoretical knowledge is applied. The first part is devoted to the accounting solution of the example, the second one is solved if the entrepreneur has led the tax records. The results of both systems are achieved by analytical processing of individual transactions, which are then compared between the two systems.

The aim of this bachelor thesis is the processing of customer-supplier relationships in the accounting program, including a proposal for the solution of these relations, and at the same time to analyze the use and suitability of the selected program. The thesis has two parts. The fisrt part is theoretical and deals with the theory of customer-supplier relationships with the application for defining billing relationships and accounting cases that arise in connection with receivables and payables. The second part refers to the application of specific accounting procedures in customer-supplier relationships in an existing company Vodotechnické služby, s.r.o. These procedures are mainly the invoicing (work with common and advance invoices), summaries whether the receivables and payables are paid or not and also analysis of receivables and payables of the company with using the indicators of financial analysis.

Veřejné zakázky se obvykle považují za modifikaci soukromoprávního vztahu s výrazným prvkem veřejnoprávní regulace. S ohledem na povahu tohoto právního vztahu se právní úprava soustředí nejen do zákona o vřejných zakázckách, ale také se v obecné rovině nachází v občanském zákoníku. Článek pojednává o podstatné změně smlouvy na plnění veřejné zakázky, a to zvláště v těch případech, kdy taková změna může způsobit nerovnováhu v pozici smluvních stran ve prospěch vybraného uchazeče dle ustanovení § 82 odst. 7 písm. d) zákona o veřejných zakázkách. Článek se zaměřuje na analýzu možných dopadů zvláštní sektorové regulace v zákoně o veřejných zakázkách z pohledu neplatnosti smlouvy na veřejnou zakázku. Článek také porovnává neplatnost této smlouvy z pohledu konceptu (ne)platnosti v občanském zákoníku. Public procurement is usually considered as a modified private legal relationship with significant public regulation. Therefore is public procurement regulated not only by the Public Procurement Act but also by Civil Code. Contribution deals with the topic of substantial changes in contract, especially in those cases where the contract amendment would cause an imbalance in the position of the contractual parties in favour of the selected contractor sec. § 82 para. 7 fonts. D PPA). Contribution analyses the possible impacts of specific sector regulation in PPA from the perspective of validity of the contract. Paper also compares the information with the concept of invalidity in the Civil Code.

Krmíček V. The draft of the internal guideline for the stocktaking of estates and liabilities. The bachelor's thesis. Brno: Mendel University in Brno, 2014. The bachelor's thesis deals with the internal guideline for the stocktaking of es-tates and liabilities. The theoretical part deals with internal guidelines and stocktaking as such. Next, the thesis deals with the characteristics of estates and liabilities as well as methods of their acquisition, inactivation and evaluation. The outcome of the thesis is the proposition on an internal guideline for the stocktak-ing of estates and liabilities of the LOGSYS, Ltd. The appendix includes documents which are needed for the successful stocktaking.

Bachelor thesis deals with pre-marital and marital agreement in connection with the common possessions of spouses and business. The first chapter is focused on terms related to ownership and for better explanation the terms are applied on practical examples that can occur in real life. The following chapters deal with the content of pre-marital and marital agreement, the manner in which the agreement can protect possessions in case of debts and business, and also explain forms of business and their influence on common possessions of spouses. The sixth chapter contains the analysis of the recognition and modification of the pre-marital and marital agreement by the legislation of the Czech Republic, the Slovak Republic and Austria. The seventh chapter focuses on the questionnaire and its evaluation. The aim of this survey was to determinate the knowledge of students at the third year of study at the Faculty of Management about the conclusion of pre-marital and marital agreement, their opinions, recommendations and their own involvement in this kind of contracts. The end of my Bachelor thesis summarizes its content and it is based on the knowledge resulted from the analysis of pre-marital/ marital agreement modification in the Czech Republic, Slovakia and Austria and on their subsequent comparison, my own recommendations and findings arising from the questionnaire. In conclusion, there is prepared the pre-martial agreement itself.

This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.

The thesis discusses the accession of Vietnam to the WTO and the influence of the membership of this organization for the country's economy. Already during the accession procedure Vietnam made changes to the legislation to bring it in line with the principles and rules of the WTO. Furthermore, Vietnam committed to reduce tariffs and open up the services sector to cross-border trade and foreign capital. The thesis aims to analyze the impact of these changes on the economy. The work focuses mainly on the impact on foreign trade and foreign direct investment, which were influenced by the reduction of tariffs and better investment and business environment. Following these changes, structure of employment also changed which is examined in the last part of the thesis.

The aim of this bachelor thesis is to analyze and manage the problem of working capital in the logistic company HOPI s.r.o. To find weak points and to suggest their improvements. Each components of net working capital will be examined -- i.e. receivables, inventories, financial assets and short - term payables. The thesis focuses on the management of each component individually to achieve the most effective managing process, but also solves their mutual relations. In this bachelor thesis will be determined year -- on year change of working capital and other related indicators for selected company and subsequently compared with sector numbers.

This bachelor thesis deals with the receivables and payables arising from the supplier-customer relationships on the example of specific entity. In the general part of this there are overall defined accounting relations, specific accounting issues arising in connection with the receivables and trade payables and a creation of correction items to receivables. The chosen entity for the practical part was the company dealing with providing accommodation and catering services. This company, its suppliers and customers are more described. Information, which were obtained from the accounting documents provided by external accountant, they were analyzed and in the practical is indicated on the specific accounting cases, how they are entered in the accounts. Doubtful debts are also created in this company. But they don?t create correction items, when this problem comes. That?s why, in this thesis is proposed a possible way for create them. The end of practical part consists of analysis receivables and trade payables, which is important for evaluate their development and complete economic situation.

The main idea of this bachelor thesis is to take a look financial statements of manufacturing plant according to international financial reporting standards. In theoretical part are written a few words about history of IFRS, law procedure of implementation these standards. Thesis continues introduction of basis rules and principces of framework role. At the end this part are mentioned some important information about chosen IAS. The practical part is based on analysis all financials statements, which are created by french company. At the beggining is introduction of foreign company, described its own accounting principles and methods of closing process with following own analyse of financial statements.

On the basis of executed audit in Zemský hřebčinec Písek, state enterprise, to check, if the statement of balance comply with the accounting standards valid in the Czech Republic. On the basis of used and selected auditorial procedures to execute auditorial tests with objective to verify truthfulness and reality of the individual items of assets and liabilities of state enterprise.

This Diploma thesis focuses on copyright law and mainly on the individual legal institutions, licenses and agreements, under which the contractual relationship between the author and the licensee if formulated. In the conclusion, the linking with another branch of law, the execution of a decision, proposes a solution for the author of a work defined by the Copyright Act, regarding the recovery of their claims from a licensee, in case they are not compensated accordingly for providing a license to their work. The aim of this thesis is to process and explain these legal issues in such a way, which will enable even an inexperienced reader to understand the sometimes complex legal texts.

The target of this bachelor´s work was analysis of accounting relations in specific company which works in the area of timber harvesting with harvestor technique. Another target of this work is to analyse active debts and liabilities. I focused on specific accounting of active debts for subscribers, engagements against suppliers, provided and received advance payments, accounting of exchange-rate difference and time resolution. Also I set up the vertical analysis of asset and debts.

The bachelor thesis deals with the inability to pay up debts on the Czech insurance companies market. It briefly gives information about the Czech insurable market, defines terms as insurance risks, an inability to pay up and standards methods of its coverage. Then the thesis moves on the insurance covering the inability to pay off liabilities, its history, current situation and focus. The main goal of the thesis is to provide enough information about the insurance companies offering this product on the Czech market, focused in detail on Pojišťovna Cardif Pro Vita. The practical part that is also important should introduces us the issue of the amount of an insurance premium charged by different financial institutions providing that insurance.

The aim of this thesis is to analyze the management of working capital in Krnovske opravny a strojirny s.r.o. and to find possible ways to improve and streamline its management. Through the analysis of individual component of working capital, evaluation of processes affecting the cash conversion cycle, analysis of working capital as a whole and via comparison with its five biggest competitors, it was suggested to take appropriate measures and that would enable the company to manage working capital more effectively going forward, realize savings and subsequently increase its value.

The aim of this thesis is to analyze the management of working capital in company Bayer s.r.o., primarily to find the weak points and to suggest measures for their improvement. First of all the company results will be evaluated based on financial analysis. Subsequently the managing process of particular working capital components will be assessed, i.e. inventories, receivables, cash and payables. The resulting findings will be interpreted and completed by proposal of measures and recommendations, which should ensure a higher efficiency of working capital management and therefore release funds, which can be used for further company development and increase its value.