851 results on '"podnikatel"'
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2. MŮŽE PODNIKATEL ZAKÁZAT ČI PODMÍNIT PŘÍSTUP KE SLUŽBÁM RUSKÝM OBČANŮM Z DŮVODU VÁLKY NA UKRAJINĚ?
- Author
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ONDREJOVÁ, DANA
- Subjects
RUSSIAN invasion of Ukraine, 2022- ,BUSINESSPEOPLE ,CONSUMER protection ,RUSSIANS ,POLITICAL development - Abstract
The paper deals with the current issue of consumer discrimination from the perspective of the Russia-Ukraine conflict. The subject of the study is the assessment of whether an entrepreneur can completely prohibit or condition access to services to Russian citizens, or whether it can do so against persons supporting the war in Ukraine or Putin's regime. This conduct is assessed in particular from the point of view of illegality under Section 6 of the Consumer Protection Act, which very strictly enjoins an entrepreneur not to discriminate. The paper provides a summary of the related case law, raising the question whether, in view of the current political developments in Russia, these case law conclusions can continue to stand in the same form. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
3. Správa vlastního majetku a podnikání.
- Author
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Hulmák, Milan
- Subjects
APARTMENT leasing & renting ,CIVIL law ,RULE of law ,WORK structure - Abstract
Copyright of Právník is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
4. Rights and obligations of an entrepreneur in timeshare
- Author
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Doan, Son, Horáček, Tomáš, and Liška, Petr
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entrepreneur ,spotřebitel ,consumer ,Timeshare ,podnikatel - Abstract
Rights and obligations of an entrepreneur in timeshare Abstract The thesis analyses the rights and obligations that arise for an entrepreneur from a timeshare. The aim of this thesis is to analyse what rights and obligations of an entrepreneur specifically derives from a timeshare and on what legal basis. The thesis consists of seven chapters. The first chapter is devoted to the definition of key terms that are subsequently used in the thesis. These are in particular the consumer, the entrepreneur and the timeshare. Within this first chapter, the concept of timeshare is specified by extending the scope to other contracts that have been defined under Directive 2008/122/EC of the European Parliament and of the Council. Timeshare thus constitutes only one of the four types of performance related to timeshare. The other performances are a long-term holiday product, participation in an exchange system and the right to assistance of the entrepreneur in the transfer for consideration. The second chapter discusses the legislation governing timeshares. These are mainly European Directives and the national legislation into which the Directives have been transposed. The third chapter focuses on the trader's information obligation, under which the trader is obliged to provide the consumer with the prescribed...
- Published
- 2023
5. The status of a sportsman as an entrepreneur
- Author
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Trampota, Lukáš, Tomášek, Petr, and Liška, Petr
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znaky podnikání ,features of entrepreneurship ,sportsman ,sportovec ,entrepreneur ,podnikatel - Abstract
The status of a sportsman as an entrepreneur Abstract This thesis deals with the issue of the status of a sportsman as an entrepreneur in the Czech legal environment. Although it is an area that is still overlooked by the legislator, it is still a topical issue. Professional sportsmen are basically free to choose their status, and one of the options is to act as an entrepreneur. The aim of this thesis is to analyse in more detail the features of entrepreneurship and then to assess whether sportsman in individual and collective sports fulfil these features. The thesis is organized into five main chapters. In the first chapter, the terms sport and professional sportsman are generally defined. Next, the current situation of the position of professional sportsman in the Czech Republic is briefly outlined. The second chapter then examines the concept of entrepreneur, especially considering the individual features of entrepreneurship. These are analysed in more detail while also selected case law is mentioned. Finally, the extension of the definition of an entrepreneur to include persons who may not in fact be entrepreneurs, but will nevertheless be considered entrepreneurs, is also indicated. In the third chapter, it is then assessed whether professional sportsman fulfil the individual features of...
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- 2023
6. Liability for failure to make a contract in business relations
- Author
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Houžvičková, Adéla, Čech, Petr, and Pelikán, Robert
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just cause ,entrepreneur ,spravedlivý důvod ,termination of contract negotiations ,podnikatel ,ukončení vyjednávání o uzavření smlouvy - Abstract
This thesis deals with one of the elements of the pre-contractual liability, which has been incorporated into the Civil Code under its Section 1729. Specifically, it concerns liability for unfairness, which consists in the deceptive inducement of a reasonable expectation of the conclusion of a contract and the subsequent termination of negotiation without the party having just cause. The subject of this thesis will also be an analysis of whether and how the mutual rights and obligations in the pre-contractual relationship will be modified if one of the contracting parties is an entrepreneur. Within the first part of my thesis, I subject the legal norm and its subparts (as I appoint them bellow) to a detailed analysis. Firstly, I analyse the prerequisites for applicability of the legal norm (i.e. the hypothesis of the legal norm), then the unlawful act itself, its nature and its manifestations (i.e. the disposition of the legal norm) and, lastly, the negative consequences that may eventually arise if one of the parties acts unlawfully. Crucial part of my thesis is constituted by chapters 3 - 6, in which I deal with the individual parts of the structure of the legal norm and then evaluate the general conclusions in terms of their applicability within the business environment. Within the 3rd chapter I...
- Published
- 2023
7. VÝZNAM INTERAKCIE OSOBNEJ ZNAČKY PODNIKATEĽA A KORPORÁTNEJ ZNAČKY V MALOM A STREDNOM PODNIKANÍ.
- Author
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ZÁBOJNÍK, RASTISLAV
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SMALL business ,BRAND equity ,SELF-promotion ,BUSINESS names ,BUSINESSPEOPLE - Abstract
Copyright of Megatrends & Media is the property of University of SS. Cyril & Methodius in Trnava, Faculty of Mass Media Communication and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
8. Komparace vedení účetnictví a daňové evidence u individuálního podnikatele
- Author
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Sejkora, František, Staráčková, Sára, Sejkora, František, and Staráčková, Sára
- Abstract
Bakalářská práce se zabývá komparací vedení účetnictví a daňové evidence u individuálního podnikatele. Teoretická část popisuje legislativní úpravy a základní pojmy účetnictví a daňové evidence. Dále pokračuje stanovením základu daně a daňové povinnosti při jejich vedení. Praktická část srovnává na modelovém příkladu tyto metody a zjišťuje jejich dopad na základ daně., The bachelor thesis deals with the comparison of accounting and tax records of an individual entrepreneur. The theoretical part describes the legislation and the basic terms of accounting and tax records. It continues with the determination of the tax base and tax liability. The practical part compares these methods on a model example and finds out their impact on the tax base., Fakulta ekonomicko-správní, Studentka přednesla téma své BP Komparace vedení účetnictví a daňové evidence u individuálního podnikatele Otázky vedoucího BP: 1. Pro jaké obory podnikání byste individuálnímu podnikateli doporučila vedení daňové evidence, a pro které spíše vedení účetnictví? Otázky komise: 1. Jaký je rozdíl mezi směrnou účtovou osnovou a účtovým rozvrhem? 2. Jaký vliv na daňový základ by měly vyšší pohledávky za odběrateli? Studentka na otázky reagovala., Dokončená práce s úspěšnou obhajobou
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- 2022
9. Athlete as an entrepreneur
- Author
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Perušič, Ondřej, Horáček, Tomáš, and Kohout, David
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sportovec jako podnikatel ,athlete ,obchodní právo ,sportovec ,entrepreneur ,podnikatel ,athlete as an entrepreneur ,business law - Abstract
Athlete as an entrepreneur Abstract This thesis is focused mainly on the problematic of the athlete's role as an entrepreneur from the perspective of business law. Its goal is not only to describe the current situation and answer some questions related to the topic, but also to point out some very problematic facts and think about possible solutions to the very unsatisfactory situation of today's legislation on professional sports. In the first two chapters I would like to underline some specifics of the athlete's position as an entrepreneur and how it differs from the classic, normal entrepreneurship that we know. I would also like to emphasize quite serious lack on the field of terminology, that makes the necessary process of change even more difficult. Next two chapters will be focused on the two main aspects of athlete's entrepreneurship. First one concerns the contracts and obligations he is taking part in and the typical structure of legal bonds that it creates. In this chapter I would also like to describe the specific types of contracts that are either the most common ones or somehow unusual and specific for sports. The second chapter out of the two mentioned above will focus on the litigations that arise from these contrats or other legal reasons. I will only briefly introduce the problematics of...
- Published
- 2022
10. Podnikatelský záměr: Penzion při Biofarmě Rašovice
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GRÁFOVÁ, Pavla
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podnikání ,BCG matice ,SWOT analysis ,business ,SWOT analýza ,právnická osoba ,enterprise ,entrepreneur ,podnikatel ,legal entity ,BCG matrix ,fyzická osoba ,Podnikatelský záměr ,natural person ,Business plan ,podnik - Abstract
The bachelor's thesis deals with the creation of a business plan for the establishment of a pension for an organic farm. The work is divided into two parts: a literature re-view and an application part. The literature review defines the individual concepts of the business plan and the terms that belong to the business plan. In the application part, a business plan for a boarding house for a certain organic farm is developed. Analytical methods such as: SWOT analysis and Fuller's triangle are used here.
- Published
- 2022
11. Current problems in business in the South Bohemian region
- Author
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BOHUSLÁVEK, Jan
- Subjects
management ,problems ,koronavirus ,businessman ,coronavirus ,South Bohemian region ,problémy ,podnikatel ,malý a středně veliký podnik ,mikro ,PO ,Jihočeský kraj ,FO - Abstract
This work is focused on problems in the business of small and medium-sized businessmen. These kinds of problems can be split into 4 different groups: economic, technical, social and legislative. Each of them has specific causes and it can obtain various possible solutions. These days, most businessmen are facing the coronavirus crisis, which has an unpleasant result for every each of them. Methods used for this research are: analysis of questionnaires from company owners, study of professional literature, analysis of the current business condition in South Bohemia and interviews with the company owners. The expected output is a list with the main problems - list of which hinder the businessmen the most. Work conclusion is to suggest some solutions for these problems and let company owners propose at least some of their own solutions for other people from their industry.
- Published
- 2021
12. Businessman as a subject of insolvency proceedings
- Author
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URBANCOVÁ, Markéta
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věřitelé ,insolvenční právo ,debtor ,insolvenční správce ,debt relief ,insolvenční soud ,insolvency court ,dlužník ,entrepreneur ,insolvency administrator ,insolvency proceedings ,insolvency register ,podnikatel ,insolvenční rejstřík ,oddlužení ,insolvency law ,insolvenční řízení ,úpadek ,creditors ,bankruptcy - Abstract
The aim of the diploma thesis is directed at the process of insolvency proceedings, in which the businessman acts as a debtor, or the so-called subject of insolvency proceedings. The theoretical part deals with the basic concepts, subjects of procedural proceedings and the insolvency process itself. It discusses ways of resolving the debtor's bankruptcy and does not omit significant recent changes in the insolvency law, nor historical developments in the field of insolvency. In the practical part, the insolvency register is a supporting source in data collection. For the purposes of the diploma thesis, we work with real subjects, ie. insolvent debtors. In the analysis of individual cases, the greatest emphasis is placed on the debt relief amendment No. 31/2019 Coll. IZ. The aim of the thesis is to analysis insolvency proceedings from the point of view of entry conditions of businessman in debt relief before and after a significant change in the Insolvency Act in 2019, evaluate the impact on businessman and find out whether the amendment generally contributed to streamlining insolvency proceedings.
- Published
- 2021
13. Tomáš and Jan Antonín Baťa: Exemplars of Entrepreneurs as visionaries and agents of a new social system
- Author
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Annis, Karolína, Štemberk, Jan, Jakubec, Ivan, and Dvořák, Jiří
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industriální paternalismus ,company town ,philantrophy ,business ,welfare capitalism ,industrial paternalism ,Tomáš Baťa ,Milton Hershey ,podnikatel ,podnikové město ,Jan Antonín Baťa ,Entrepreneur ,sociální aktér ,kapitalismus blahobytu ,social agent ,Henry Ford ,company ,podnik - Abstract
English abstract This dissertation thesis deals with an entrepreneur as an engaged social agent that wants to shape society, creating not only a successful business venture but also a societal vision. This research focused on the Czech example of Tomáš and Jan Antonín Baťa while utilizing case studies of American entrepreneurs Henry Ford and Milton Hershey. These business owners are examples of social agents that realized their entrepreneurial plans, while their enterprise also allowed them to create a desired societal vision. The goal of the dissertation thesis is to discover how the studied entrepreneurs tried to influence the community of their employees and their company towns. The examination will include the ways they tried to influence wider society, through areas such as politics, philanthropy, and support of education. The goal is to identify and evaluate their motivations, goals, and ideas they used to shape society. The intent of the thesis is to present engaged Czech entrepreneurs through comparison with their American counterparts. This thesis is focused on the first 40 years of the 20th century. It was a time that immediately followed the societal changes connected with industrialization, urbanization, and modernization. The studied entrepreneurs lived in an era of massive social changes,...
- Published
- 2021
14. Debts relief of natural persons -entrepreneurs
- Author
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Drahorád, Ondřej, Sedláček, Miroslav, and Smolík, Petr
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Debts relief ,Enterpreuner ,Insolvency proceedings ,Podnikatel ,Oddlužení ,Insolvenční řízení - Abstract
Debts relief of natural persons - entrepreneurs The diploma thesis deals with the topic of discharge of debts relief of natural persons - entrepreneurs in the Czech legal system. The aim of the work is mainly to provide insight into the current regulation of debt relief for enterpreuners and to summarize the historical development of this institute. The diploma thesis is divided into an introduction, seven chapters and a conclusion. The first chapter deals with the general issue of debts in the Czech Republic and its reasons. The chapter emphasizes the two most common reasons for indebtedness of individuals in the Czech Republic, which are bank loans and non-bank loans. The second chapter defines the concept of bankruptcy and its conditions under the Insolvency Act. In this chapter, special attention is paid to rebuttable presumptions of bankruptcy and their fulfillment. In addition, this chapter also lists ways to deal with bankruptcies and briefly explains the differences between those. The third chapter deals in detail with debt relief as one of the ways to deal with bankruptcy. This chapter describes the individual phases of debt relief and also the methods of it according to current legislation. The fourth chapter contains the definition of the term entrepreneur according to the Civil Code. In...
- Published
- 2021
15. Elaboration of a business plan
- Author
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ŠILHAVECKÁ, Natálie
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podnikání ,business ,fotografování ,photography ,podnikatelský plán ,podnikatel ,businessman ,business plan - Abstract
The main goal of this bachelor thesis is to develop a business plan for the establishment of a new company providing photographic services. The theoretical part presents the necessary literature on the topic of business and business plan. Knowledge from the literature is applied in the practical part for the elaboration of a business plan. This work includes a financial plan, where the planned estimate of sales is prepared. Tax records contain an overview of receivables and payables. An essential part of this work is the analysis of the market and competition of the project. The SWOT analysis identifies strengths and weaknesses, opportunities, and threats. The conclusion of the work is the evaluation of the business plan and assessment of its viability.
- Published
- 2021
16. Private and Public Law Aspects of Doorstep Selling
- Author
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Veverková, Svatava and Frinta, Ondřej
- Subjects
off-premises contract ,právo na odstoupení od smlouvy ,doorstep selling ,ban on doorstep seling ,dozorové orgány ,zákaz podomního prodeje ,consumer ,supervising authorities ,smlouva uzavřená mimo obchodní prostory ,unfair commercial practices ,obligation to inform ,right of withdrawal ,informační povinnost ,podomní prodej ,consumer contract ,spotřebitelská smlouva ,podnikatel ,spotřebitel ,nekalé obchodní praktiky ,entrepreneur - Abstract
The diploma thesis deals with private and public law aspects which are specific of doorstep selling. The main goal of the thesis is a complex analysis of these aspects, with emphasis put on the issue of consumer protection. The thesis further examines drawbacks of the Czech legislation de lege lata on the theoretical level as well as in applicational practice and confronts these drawbacks with de lege ferenda proposals.
- Published
- 2021
17. Behaviorální teorie firmy: specifika chování českých podnikatelů
- Author
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Ivana Mandysová
- Subjects
Czech ,české podnikání specifické pro životní prostředí ,Strategy and Management ,Czech business environment specifics ,decision making ,Podnikatel ,behavioral theory of the firm ,0502 economics and business ,Entrepreneur ,behaviorální teorie firmy ,050207 economics ,Business and International Management ,Positive economics ,české podnikatelské prostředí - specifika ,podnikatel ,05 social sciences ,entrepreneur ,Behavioral theory ,language.human_language ,language ,rozhodování ,Psychology ,General Economics, Econometrics and Finance ,management ,050203 business & management - Abstract
The article attempts to present empirically relevant, process-oriented behavioral theory of the firm incorporating Czech specific characteristics of entrepreneurial behavior. It conceptually reconciles the reality by looking at the original ideas of ‘A Behavioral Theory of the Firm’ by Cyert and March. Study critically examines available theoretical models of firm’s rational behavior investigated in heuristic theories. These models offer an interpretation of entrepreneurial behavior as a product of personal preferences and characteristics. A theoretical re-orientation towards recognition of entrepreneurial behavior is developed and illustrated. Contemporary research outcomes coincide that the emerging, probably eclectic, paradigm strongly emphasizes the role and quality of human capital including the entrepreneur´s skills. Study is based on in-depth qualitative empirical research and subsequently it derives from statistically established theoretical patterns. It explores and explains the way entrepreneurs make economic decisions, their actions and counteractions with business environment, while, at the same time, focusing on Czech specifics. Firms have proved exceptional flexibility and have succeeded in counteracting and even manipulating the shortcomings and disadvantages of business environment. They have exploited chances and grasp opportunities in spite of additional expenditures that increased their costs. It has been proved that decisions are not made according to designed strategic plans aimed at the achievement of goals and permanent profit increase. Research has discovered that behavioral patterns further offer an access to specialized inputs, discovered relations proved to provide the entrepreneur with access to knowledge and information, even though bounded rationality and imperfect knowledge often lead to satisfactory solution and are typical for Czech firms. To create a dynamic economy, which ensures that entrepreneurs can start and develop their businesses, public policy should understand entrepreneurship, support it, provide relevant public goods and motivate it properly. Behaviorální teorie podniku autorů Cyerta a Marche je ověřena na modelu chování a rozhodování managerů a podnikatelů v podmínkách specifik českého podnikatelského prostředí.
- Published
- 2018
- Full Text
- View/download PDF
18. MANAŽERSKÉ KOMPETENCE V ČESKÉ REPUBLICE -- STÁVAJÍCÍ SITUACE A OČEKÁVANÝ VÝVOJ OČIMA ČESKÝCH MANAŽERŮ.
- Author
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VESELY, MARKUS, MÜHLBACHER, JÜRGEN, and PAVLICA, KAREL
- Subjects
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EXECUTIVES , *CORE competencies , *EXECUTIVE ability (Management) , *PROFESSIONAL education - Abstract
The empirical study deals with both the present and the future anticipated competences from the perspective of Czech executives. Results of the Czech competence studies contain many inconsistencies and in the field of management studies, only few systematic projects can be identified. The study draws on a standardized questionnaire, which was already successfully used in Slovakia, Poland and Hungary. The data for the Czech Republic were collected on a sample of more than 200 senior and middle Czech managers during the years 2011-2012. In this phase of the research in particular a relationship between managerial experience and the views of the competences has been analysed. Other questions -- i.e. relationship between a size of organization, industry and the views of competences -- will be studied during the year 2013. [ABSTRACT FROM AUTHOR]
- Published
- 2013
19. VÝZKUM PODNIKATELSKÉ SELF-EFFICACY V ČESKÉ REPUBLICE.
- Author
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LUKEŠ, MARTIN
- Abstract
Entrepreneurial self-efficacy can be defined as an individual's belief in own capabilities to successfully perform entrepreneurial tasks. Previous research identified self-efficacy as a personal trait closely related to entrepreneurship. This paper is based on interviewing large representative samples in Czech Republic, where entrepreneurial self-efficacy has not been yet a research focus. In first presented study, it enlarges our understanding by analysing the strength of influence of different, mainly social and demographical factors on entrepreneurial self-efficacy. Multiple regression analysis shows the key influence of gender, education and personal knowledge of somebody, who successfully launched a new business. It also points at positive relation of entrepreneurial self-efficacy with entrepreneurial activity in different phases. In the frame of second presented study, new scale consisting of two factors -- market action and resource acquisition -- was created in order to better understand specific areas of entrepreneurial self-efficacy. When entrepreneurially active individuals in the different phases of entrepreneurial process are compared, nascent and new entrepreneurs have higher entrepreneurial self-efficacy than established entrepreneurs in market action subscale. There is no difference in resource acquisition. Both subscales can be used for quick assessment of entrepreneurial self-efficacy. For education of potential entrepreneurs, it can be recommended to focus on increasing entrepreneurial self-efficacy. [ABSTRACT FROM AUTHOR]
- Published
- 2013
20. Boilerplate contracts made by an entrepreneur
- Author
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Iskendri, Fasih, Horáček, Tomáš, and Liška, Petr
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kontraktace ,boilerplate contract ,spotřebitel ,adhezní smlouva ,contracting ,slabší strana ,podnikatel ,weaker party ,enterpreuner ,consumer - Abstract
Boilerplate contracts made by an entrepreneur Abstract Boilerplate contracts or contracts of adhesion, as a distinctive category of contracts, were identified by legal doctrine as early as 1904. However, they were first introduced in Czech legislation only with the advent of the new Civil Code, which entered into force in 2014. At present, due to their practicality, they are the most widespread form of contract, which, thanks to the speed of conclusion, finds the greatest utilization in mass contracting, in areas with a broad base of demanding entities, typically consumers. Entrepreneurs played a crucial role in the formation of this institute, when they as primary producers and service providers utilized the potential of adhesion contracts and are still to this day their most common drafters. This diploma thesis deals mainly with the process of concluding bolierplate contracts by entrepreneurs. Emphasis is placed on the individual contractual phases, what are their specifics and how do they differ from the traditional individual contracting. The importance of the adhesive contracting isevaluatedfromtheperspectiveoftoday'ssocietyneeds . Each contractual phase and method of concluding is analysed and put into context with the real practice of consumer and business relations. The main purpose of the civil law...
- Published
- 2020
21. Využití příjmů a výdajů na spolupracující osoby
- Author
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Radochová, Martina
- Subjects
rodinný závod ,zdravotní pojištění ,spolupracující osoba ,úspora na dani ,sociální pojištění ,starobní důchod ,podnikatel ,úspora na odvodech pojištění - Abstract
This bachelor thesis deals with the distribution of incomes and expenses between cooperating persons and members involved in the operation of the family factory. The aim of the thesis is to evaluate the distribution of incomes and expenses between cooperating persons on the future pension of a businessman and cooperating persons. In the thesis there is also made a calculation of a possible tax saving from incomes and payment for social and health insurance at different levels of incomes and tax basis of businessman and cooperating persons. The results were based on calculations. At the end of the thesis are suggestions for what payers and in what conditions is advantageous to use this institute.
- Published
- 2020
22. Boilerplate contracts made by an entrepreneur
- Author
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Válek, Petr, Horáček, Tomáš, and Liška, Petr
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Contracts of adhesion ,weaker contractual party ,entrepreneur ,smluvní svoboda ,clauses ,Adhezní smlouvy ,Standardize form of a contract ,podnikatel ,doložky ,freedom of contract ,slabší smluvní strana ,formulářové smlouvy - Abstract
Entering into contracts of adhesion by entrepreneur Abstract This thesis is focused on the topic of entering into contracts of adhesion by entrepreneur. It is an agreement that allows one party no bargaining power, typically to the weaker party and though is limited only to accept it or to reject it. In this thesis I pursue to describe problematics of adhesional contracts in detail focusing on specifics related to entrepreneur and possible lack of legislation. At the end of this thesis i describe the benefits of this institute and it's possible future evolution. Key Words Contracts of adhesion, Standardize form of a contract, clauses, freedom of contract, weaker contractual party, entrepreneur
- Published
- 2020
23. Conclusion of adhesion contracts by entrepreneurs
- Author
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Hlůže, David, Horáček, Tomáš, and Zahradníčková, Marie
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contracts of adhesion ,entrepreneur ,Adhezní smlouvy ,podnikatel ,ochrana slabší strany ,protection of a weaker party - Abstract
Conclusion of adhesion contracts by entrepreneurs Abstract The aim of this work is to describe the conditions under which the protective provisions of the Civil Code on the conclusion of contracts in an adhesive manner are applied in relations where the entrepreneur acts. In this regard, attention is focused on the definition of the weaker party and the individual conditions that the entrepreneur must meet if he is to enjoy the protection of the weaker party. Subsequently, the work deals with the institute of concluding contracts in an adhesive manner, formulating its individual features and manifestations, especially in commercial practice. This work consists of an introduction, four chapters and a conclusion. The first chapter forms the basis for the rest of this work, by defining the weaker party with an emphasis on relations between entrepreneurs. Furthermore, this form describes the form of protection of the weaker party with an analysis of private and public protection of the weaker entrepreneur. The second chapter deals with contracts concluded in an adhesive manner and burden of proof beard by the contracting party. Subsequently, this work captures the most common forms in contractual practice such as general terms and conditions, form documents or framework contracts. A specific form of adhesion...
- Published
- 2020
24. Vznik a rozvoj rodinné farmy
- Author
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Vokounová, Petra
- Subjects
production plan ,podnikání ,business ,entrepreneur ,enterprise ,marketingový plán ,výrobní plán ,podnikatelský plán ,finanční plán ,podnikatel ,financial plan ,business plan ,marketing plan ,podnik - Abstract
The main goal of the bachelor thesis is to create a business plan for it´s own fictious company before it´s creation. This work has many sub-themes, which are divided into two main parts, namely: the business environment, where important concepts and methods that will be used to create a business plan will be explained through literary research. The second part consists of a case study applied to the imaginary company Family Farm Sun, to which a business plan is directly applied, thanks to which we evaluate the development of the overall business. An important starting point will be organization, promotion, finance and timing.
- Published
- 2020
25. Podnikání Jana Adolf II. ze Schwarzenbergu v Dráze císaře Františka
- Author
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Jiránek, Tomáš, Bezecný, Zdeněk, Hlavačka, Martin, Ivanov, Jan, Jiránek, Tomáš, Bezecný, Zdeněk, Hlavačka, Martin, and Ivanov, Jan
- Abstract
Dizertační práce zkoumá podnikání aristokrata Jana Adolfa ze Schwarzenbergu v železniční společnosti Dráha císaře Františka Josefa mezi 1éty 1864?1888. Bylo studováno jeho úsilí o vybudování železniční společnosti, následně jeho pozice prezidenta správní rady společnosti a role při likvidaci podniku po roce 1884. Na základě heuristiky pramenů úřední povahy z fondů schwarzenberské i státní správy je objasněno chování a jednání Jana Adolfa ze Schwarzenbergu jakožto podnikatele. Taktéž je nastíněn vývoj železniční společnosti Dráha císaře Františka Josefa jako příkladu soukromé železniční firmy 2. poloviny 19. století., The dissertation researches the enterprise of the aristocrat Johann Adolf of Schwarzenberg in the railway company Emperor-Franz-Joseph-Railroad between 1864 and 1888. It was studied his endeavor to build the railway company, then his position as the president of the board of directors in the company and at least his part during the liquidation of the corporation. Based on heuristics of the archival sources of the official character origin from the state- and aristocratic administration is explained the behavior of Johann Adolf of Schwarzenberg as a businessman. Also is described the evolution of the railway company Emperor-Franz-Joseph- Railroad as an example of the private railroad concern of the 2nd half of the 19th century., Fakulta filozofická, 1) Představení práce 2) Posudky oponentů 3) Diskuse Otázky: 1) Vliv války z roku 1866 na projekt studované železnice 2) Narůstající odstup J. A. ze Schwarzenbergu od Creditantalt für Handel und Gewerbe, kterou sám zakládal 3) Dlouhodobý přínos železnice pro hospodaření schwarzenberských velkostatků 4) Vztah samospráv k výstavbě železnice, případný vliv na trasování, Dokončená práce s úspěšnou obhajobou
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- 2019
26. A Behavioral Theory of the Firm: Specifics of Czech Entrepreneurial Behavior
- Author
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Mandysová, Ivana and Mandysová, Ivana
- Abstract
The article attempts to present empirically relevant, process-oriented behavioral theory of the firm incorporating Czech specific characteristics of entrepreneurial behavior. It conceptually reconciles the reality by looking at the original ideas of ‘A Behavioral Theory of the Firm’ by Cyert and March. Study critically examines available theoretical models of firm’s rational behavior investigated in heuristic theories. These models offer an interpretation of entrepreneurial behavior as a product of personal preferences and characteristics. A theoretical re-orientation towards recognition of entrepreneurial behavior is developed and illustrated. Contemporary research outcomes coincide that the emerging, probably eclectic, paradigm strongly emphasizes the role and quality of human capital including the entrepreneur´s skills. Study is based on in-depth qualitative empirical research and subsequently it derives from statistically established theoretical patterns. It explores and explains the way entrepreneurs make economic decisions, their actions and counteractions with business environment, while, at the same time, focusing on Czech specifics. Firms have proved exceptional flexibility and have succeeded in counteracting and even manipulating the shortcomings and disadvantages of business environment. They have exploited chances and grasp opportunities in spite of additional expenditures that increased their costs. It has been proved that decisions are not made according to designed strategic plans aimed at the achievement of goals and permanent profit increase. Research has discovered that behavioral patterns further offer an access to specialized inputs, discovered relations proved to provide the entrepreneur with access to knowledge and information, even though bounded rationality and imperfect knowledge often lead to satisfactory solution and are typical for Czech firms. To create a dynamic economy, which ensures that entrepreneurs can start and develop their busin, Behaviorální teorie podniku autorů Cyerta a Marche je ověřena na modelu chování a rozhodování managerů a podnikatelů v podmínkách specifik českého podnikatelského prostředí.
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- 2019
27. Živnostenské podnikání
- Author
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Řišicová, Aneta
- Subjects
podnikání ,daně ,náklady ,živnost ,podnikatel ,administrativa - Abstract
Řišicová, A. Business entrepreneurship. Bachelor thesis. Brno: Mendel University, 2019. This thesis discusses the problematics of business entrepreneurship. In the theoretical part is described the current legal regulation of business entrepreneurship, explains the basic concepts of business entrepreneurship and explains the procedure for obtaining the trade license. The practical part of this thesis consists of qualitative interviews with tradesmen, based on which answers are presented selected aspects of entrepreneurship in practice. Furthermore, in this part of the thesis are analysed the collected data using a questionnaire survey. In conclusion, the most important points and recommendations are summarized.
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- 2019
28. Silent partnership - rights and obligations of the contracting parties
- Author
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Nosková, Tereza, Josková, Lucie, and Pelikán, Robert
- Subjects
silent partner ,entrepreneur ,silent partnership ,podnikatel ,tichá společnost ,tichý společník - Abstract
Silent partnership - rights and obligations of the contracting parties ABSTRACT This thesis deals with a silent partnership while focusing on the rights and obligations of the contracting parties. It is divided into three chapters. In the first chapter, the author at first presents the general characteristics of the silent partnership agreement, including a brief historical excursion. Great scope is given to comparing a silent partnership and a partnership. The conclusion that a silent partnership is a special kind (lex specialis) of partnership is reflected in the following chapters. Next two chapters describe the mutual rights and obligations of the contracting parties; the second chapter deals with the rights and obligations of the silent partner and the third chapter deals with the rights and obligations of the entrepreneur. These are the most significant chapters of the thesis, in which the individual rights and obligations of the contracting parties are analysed while the author identifies some problematic aspects that can lead to interpretative and application difficulties and then offers possible solutions. The fact that silent partnership is a special kind of partnership causes that the contracting parties are (as well as partners of the partnership) bound by duty of loyalty. However, the duty of...
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- 2019
29. Ochrana spotřebitele u smluv uzavíraných distančním způsobem
- Author
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Burešová, Michaela
- Subjects
spotřebitel ,komunikační prostředky ,smlouvy uzavírané distančním způsobem ,spotřebitelské smlouvy ,podnikatel - Abstract
The thesis deals with consumer protection in contracts concluded without a personal contact of the parties. The thesis is divided into two parts, literary research and the main body. The literature review focuses on the historical development of legislation regarding consumer protection and current legislation of consumer protection. We can also find basic contract information and contracting rules here. Furthermore, the literature research contains issues related to consumer contracts, contracts concluded in a distance manner, consumer organizations and GDPR. The main body deals with the comparison of consumer contracts and illustrative cases, which are conceived both from the legal and economic point of view. It is also devoted to analysis and primary research, which was conducted through a questionnaire survey. In conclusion, we can find recommendations for consumers and entrepreneurs, who use such contracts.
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- 2019
30. Entrepreneur in business environment scarcity
- Author
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Mandysová, Ivana, Valentová, Lucie, Mandysová, Ivana, and Valentová, Lucie
- Abstract
Entrepreneurs have proved flexibility in counteracting scarcity of the business environment and grasping opportunities. Anyway, the public policy should help entrepreneurs by providing public goods and by creating a relevant environment for them. To overcome environment scarcity and to create a dynamic economy, which ensures that entrepreneurs can start and develop their businesses, public policy should understand entrepreneurship, support it and motivate it properly., Podnikatelé prokázali flexibilitu při řešení nepříznivého prostředí a schopnost využívat příležitosti. Stát by měl podporovat podnikatele poskytováním veřejných služeb a vytvářením vhodného prostředí. Měl by vytvářet dynamciké prostředí, které umožní podnikatelům založit a vyvíjet podnkání.
- Published
- 2018
31. Different Approaches to Managing Innovation Activities: An Analysis of Strong, Moderate, and Modest Innovators
- Author
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Prokop, Viktor, Stejskal, Jan, Prokop, Viktor, and Stejskal, Jan
- Abstract
The European Commission annually publishes its Innovation Union Scoreboard, which provides a comparative assessment of the EU member states’ research and innovation performance. The countries are divided into four groups according to their innovation performance: innovation leaders, strong innovators, moderate innovators, and modest innovators. In this paper, we have selected countries whose innovation performance was close to, below, or well below that of the EU average in 2015, and we have performed microeconomic analysis of the situation in these countries’ firms to analyse the conditions of their innovation environment and uncover barriers to their innovation activities. We analysed firms in the manufacturing industries in Slovenia (a strong innovator), Croatia (a moderate innovator), and Romania (a modest innovator) by using original multiple regression models and data from the 2010–2012 Community Innovation Survey. The results demonstrate the different backgrounds for innovation in each country. In Romania, there is a lack of both a satisfactory environment for innovation and sufficient capacity for absorbing public funds; investment into innovation-related activities is also absent. In Croatia, the innovation potential has not been fully exploited. However, we show that the appropriate targeting of innovation determinants (e.g., collaboration with different partners or public financing) could lead to the creation of synergies and spillover effects that would be able to support their innovative activities and strengthen the country’s competitiveness. There is a completely different situation in Slovenia. Firms there effectively utilize the various determinants of innovation activities, and these determinants have strong influence when utilized on their own. On the other hand, results also show that certain significant combinations of determinants of innovation activities are missing in Slovenia., V tomto příspěvku byly analyzovány podmínky, za kterých průmyslové firmy provádějí své inovační aktivity a to ve třech skupinách inovátorů tak, jak je definuje Innovation Union Scoreboard. Cílem příspěvku je tedy odhalit podmínky v jednotlivých státech EU, provést mezinárodní komparaci a definovat doporučení pro další rozvoj.
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- 2018
32. Vhodná právní forma podnikání pro sektor služeb
- Author
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Neuwirthová, Veronika
- Subjects
živnostenské oprávnění ,živnostenský zákon ,živnost ,druhy živností ,podnikatel ,společnost s ručením omezeným - Abstract
Neuwirthová, In. Appropriate legal form of business for the service sector. Bachelor thesis, Brno: Mendel university in Brno, 2018. Bachelor thesis contains a literary and a practical part. The literary part deals with the important elements for establishing and operating a business, which are subject to the trade licensing act. As another form of business is mentioned private limited liability company, which is dedicated to the business corporations act. Own work contains practical examples of sole traders and small companies. I present, what steps had to entrepreneurs to make, to enter the market. After studying the laws and the examples I'm comparing the advantages and disadvantages in both forms of business in services and subsequently, I assess whether the laws help or complain about the entry on the market.
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- 2018
33. Obchodní smlouvy uzavírané se spotřebitelem
- Author
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Bém, Jáchym, Liška, Petr, and Čech, Petr
- Subjects
Consumer contracts ,Spotřebitel ,Entrepreneur ,Podnikatel ,Smlouvy uzavírané se spotřebitelem ,Consumer - Abstract
Title: Business contracts with consumers This thesis presents an analysis of the general regulation of consumer contracts. Given the comprehensive nature of this topic and its many ambiguities due, among other things, to the recodification of civil law, it was not possible to address every aspect of consumer law. This is also why the specific regulation of distance contracts and of contracts concluded outside of business premises was not analysed. On the other hand, emphasis is placed on provisions whose interpretation is uncertain and that require clarification by means of the case law. The thesis consists of five chapters which are divided into several thematic topics. In the chapter one, I introduce the basic issues which I will analyse in detail and for which I attempt to find or at least outline possible solutions. It is first necessary to introduce the topics in terms of their legislative classification and to define the basic concepts of consumer law - consumer, entrepreneur and consumer contracts. The fourth chapter is the most comprehen- sive and forms the core of the thesis. It contains an analysis of the specifics of consumer con- tracts, which are compared to the general regulation of the law of obligations and are system- atically divided into subchapters. Each subchapter summarizes...
- Published
- 2018
34. Business plan and the possibilities of its expansion
- Author
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ŠIMONOVÁ, Michaela
- Subjects
drátování ,starting business ,rozšíření podnikání ,handmade wire-craft ,business expansion ,podnikatelský plán ,podnikatel ,business plan ,založení podnikání ,entrepreneur - Abstract
This bachelor thesis contains the information about a business plan, an entrepreneurship,an establishment and an extension of business. The main aim is to describe the activities related to starting a business, create an expanding business plan for a specific enterprise and analyse economy results. The entrepreneur is the same person as the author of this thesis. The entrepreneur does a wire-craft and find the possibilities to extend the business in 2017 by using a business plan. A business plan consists of the describing an entrepreneur, a market analysis, a production plan, a marketing plan and a financial plan. The thesis uses the MBTI test to specify entrepreneur character and Business Model Canvas to make business activity clear. In market analysis the PEST, SWOT analysis and Porter's Five Forces is used. In production plan the direct and indirect cost are monitored, and the indirect cost are allocated to the cost object by a cost driver. This thesis contains The Break Even Point Analysis. The Break Even Point Analysis is helpful to decide, how many products to offer to cover the costs. In financial plan are expressed expected revenues and expenditure. A comparison between planned and realized data gives financial results.
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- 2018
35. The Balance between Entrepreneurship and Personal Life
- Author
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Salaj, Michael, Kašparová, Eva, and Kaštovská, Lenka
- Subjects
podnikání ,Osobní život ,rovnováha ,Personal life ,entrepreneurship ,entrepreneur ,podnikatel ,balance - Abstract
This thesis deals with the balance between entrepreneurship and personal life. Its goal is to identify factors impacting this balance. Theoretical part tackles the concepts of entrepreneurship, entrepreneur and balance between entrepreneurship and personal life. Methodological part describes research methods, selection of factors, definition of hypotheses, particular components of questionnaire, factors' measurement and data evaluation. Practical part consists of measuring the balance and analyzing the connection between the factors and the balance. Based on a sample of 37 entrepreneurs in service sector, the research results lead to the conclusion that the balance is influenced by self-efficacy, time management and personal relationship.
- Published
- 2017
36. Taxes and subsidies for agricultural entrepreneurs
- Author
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Žebráková, Barbora, Klazar, Stanislav, and Trgiňa, Gejza
- Subjects
dotace ,zemědělství ,zdanění ,náklady ,taxation ,subsidy ,entrepreneur ,costs ,podnikatel ,agriculture ,SAPS - Abstract
The aim of bachelor thesis is to analyze the impact of taxation one of the main operating subsidy (Single Area Payment Scheme-SAPS) on disposable income of selected agricultural entrepreneurs. In connection with SAPS the aim is also to determine whether agricultural entrepreneurs managing a larger area of land get a lower average subsidy per hectare than those who manage a smaller area of land. In addition, the indirect administrative costs are associated with receiving the SAPS subsidy and some investment subsidies. For this purpose a questionnaire survey was made.
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- 2017
37. Business Plan for Foundation of Retirement Home
- Author
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KOTRBOVÁ, Vendula
- Subjects
setting up a business ,sociální služby ,entrepreneur ,založení podniku ,retirement home ,limited liability company ,podnikatelský plán ,social services ,podnikatel ,business plan ,společnost s ručením omezeným ,domov pro seniory - Abstract
This bachelor thesis is focused on the area of business in social services, specifically on a business plan for foundation of the private retirement home. The aim of the thesis is data processing for setting the business of accommodation and social services for retirees with using methods and procedures of strategic management. The work is divided into two parts theoretical and a practical one. Basic concepts and tools related to this topic, according to the specialists from the whole world and relevant legislation, are mentioned in the first part of the thesis. The second part is designed as the proposal of the business plan. The businnes plan, on the base of the structured interviews from well-established private and public retirement homes, is drawed up. The most possible risks of this project are evaluated in conclusion.
- Published
- 2017
38. Vybrané problémy ochrany spotřebitele
- Author
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PECHOVÁ, Lucie
- Subjects
prostředky komunikace na dálku ,consumer rights ,New Civil Code ,Nový občanský zákoník ,consumer protection ,Spotřebitel ,consumer ,responsibilities of sellers ,ochrana spotřebitele ,means of distance communication ,distance consumer contract ,podnikatel ,businessman ,distanční spotřebitelská smlouva ,povinnosti prodávajících ,práva spotřebitele ,ComputingMilieux_LEGALASPECTSOFCOMPUTING - Abstract
This thesis is dedicated to the issues of customer protection, mainly the problems in the field of distance consumer contracts. It is performed by realisation of a questionnaire survey between consumers in different age groups. In theoretical part the keywords are described, which are related to this issue. What is the consumer protection and its history. How the terms consumer, businessman and consumer contracts are defined. What is ordered by Czech legislative for the field of consumer protection. Which institutions operate in this field. What is a distance consumer contract. The practical part performs the analysis of questionnaire survey. Low knowledge of legislative regulation of consumer protection among ordinary consumers is defined as the main issue. In conclusion there are proposed some steps to improve the situation.
- Published
- 2017
39. Business plan of gym - Wolf gym
- Author
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Šimsa, Jakub, Sieber, Patrik, and Machek, Ondřej
- Subjects
výnosy ,živnost ,náklady ,business ,podnikatelský plán ,založení podniku ,průzkum trhu ,trade ,market research ,entrepreneur ,fitness centrum ,costs ,establishment of a company ,podnikatel ,business plan ,revenues ,fitness center ,podnik - Abstract
The aim of this bachelor thesis is to evaluate and draft a business plan for the establishment and operation of the fitness center in Prague. The theoretical part is focused on basic information about the business plan, which is based on theoretical knowledge and information included in professional articles. It also explains the essence of the business plan and clarifies principle of applied methods. In the practical part is processed realistic business plan for the establishment and operation of the fitness center, which is prepared on the basis of market research through a questionnaire, PEST analysis, Porter´s five forces model and SWOT analysis.
- Published
- 2017
40. The organization of small businesses and production management in a market environment
- Author
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Sidorov, Andrey, Svobodová, Ivana, and Chebotar, Yury
- Subjects
development ,podnikání ,management ,plánování ,entrepreneur ,marketing ,podnikatel ,rozvoj ,entrepreneurship ,výroba ,production ,planning ,řízení ,Malý podnik ,small business - Abstract
The first chapter (introduction) reveals the relevance, goals, objectives, object and subject of the thesis. The second chapter examines the theoretical foundations of small business organization and production management in a small enterprise, including the essence and algorithm of creating a small enterprise, the organization of the production process in small business and the peculiarities of personnel management of a small enterprise. The third chapter evaluates the planning and production management at the small enterprise of LLC "AvtoKhimProm", namely, the characteristics of LLC "AvtoKhimProm", tactical and strategic planning at the enterprise, marketing activities and operational management of LLC "AvtoKhimProm" and personnel management of the enterprise. Recommendations are being developed to improve the management of AvtoKhimProm's production, including changing the planning system by automating the budgeting process using the "Budgeting" program, improving marketing by developing a mobile application, a website and organizing promotion in social networks. As well as the decision-making mechanism for production management and the possibility of innovative development of this enterprise through the acquisition of new production equipment.
- Published
- 2017
41. Consumer protection in the area of skiing equipment
- Author
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Martinák, Matěj, Horová, Olga, and Šmíd, David
- Subjects
Consumer protection ,Spotřebitel ,Lyžařské vybavení ,Skiing equipment ,Entrepreneur ,Podnikatel ,Ochrana spotřebitele ,Consumer - Abstract
The Bachelor´s Thesis analyse the theme Consumer protection in the area of skiing equipment. The goal of this thesis is to identify consumers mistakes in the area of skiing equipment using a questionary and also to find out the knowlegde of consumer protection. In the theoretical part there are defined terms such as consumer, entrepreneur or consumer agreenment and the legal framework of consumer protection is also included. There is also a part about unfair commercial practices. The end of theoretical part is dedicated to reclamation problems. Aplication part uses a questionary to identify procedures and mistakes in the proces of purchasing skiing equipment. Skiers knowledge of consumer protection law is also verified. In the end there are some recommendations about the purchase of skiing equipment and some types of ski are mentiond too.
- Published
- 2017
42. Small Business Management in the Service Sector - expanding business
- Author
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Trnka, Aleš, Zadražilová, Dana, and Zadražil, Václav
- Subjects
family business ,podnikatel ,manažer podniku ,business expansion ,malá firma ,personalistika ,business culture ,organizational structure of firms ,micro-enterprise ,entrepreneur ,firemní kultura ,organizační struktura firem ,mikropodnik ,small business ,rodinná forma ,rozšíření podniku ,personnel management ,business manager - Abstract
The thesis deals with the issue of expanding the operation of a small company. The aim of the thesis is to provide an overview of the complexity of the problem, so it explores the main issues that an entrepreneur/manager of a small company has to deal with before, during and after the expansion itself. Most importantly, the thesis focuses on the recruitment and integration of new employees. The theoretical part of this thesis is based on the study of relevant literature and legislation and focuses on the essential points of the studied issue. The practical part of the thesis examines a retail company in the automotive sector, which is currently undergoing a process of expansion and this example is used to study factors that affect small businesses in general. The evaluation part of the thesis summarizes the acquired knowledge and draws conclusions from it to make recommendations for entrepreneurs/managers of small companies. It presents key points for an entrepreneur/manager to consider prior to an expansion, describes the individual phases of the expansion and the processes within each, and outlines issues that need to be addressed both during and after an expansion. In this section, special attention is given to the issue of human resources. Using the concrete example of the surveyed company, the positive and negative outcomes of the expansion are assessed.
- Published
- 2017
43. Analýza a implementace CTSports
- Author
-
Hargas, Kevin, Štěrbová, Ludmila, and Halík, Jaroslav
- Subjects
Pestel analysis ,podnikání ,Analýza německého trhu ,CT SPORTS ,start-up ,mobile application ,Entrepreneurship ,mobilní aplikace ,Entrepreneur ,Pestel analýza ,podnikatel ,German market analysis - Abstract
The aim and main objective of this Bachelors thesis is to get an academic, as well as a practical insight on how to successfully implement the CT SPORTS application in the German market. In the introduction the reader shall get to know the idea and purpose behind CT SPORTS. The main part of the thesis is divided into a theoretical and a practical part. The theoretical part is aiming to give the reader first relevant insights into the start-up world, its processes and its analytical tools. The second part will be dealing with a relevant market analysis of the German market and the analysis of relevant competencies of CT SPORTS for a successful implementation of CT SPORTS.
- Published
- 2017
44. Specifika vedení daňové evidence OSVČ a zavedení EET
- Author
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Jányšová, Monika, Šindelář, Michal, and Molín, Jan
- Subjects
ComputingMilieux_GENERAL ,ComputingMilieux_LEGALASPECTSOFCOMPUTING ,daňová evidence ,elektronická evidence tržeb ,poplatník daně z příjmů ,tax base ,electronic registration of sales ,příjmy ze samostatné činnosti ,základ daně z příjmů ,tax record ,entrepreneur ,podnikatel ,renevues from independent activity ,income taxpayer - Abstract
The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.
- Published
- 2017
45. Discharge from Debts of an Entrepreneur in the Insolvency proceeding
- Author
-
Pleva, Vítězslav, Pohl, Tomáš, and Smolík, Petr
- Subjects
podnikatel ,company ,závod ,entrepreneur ,discharge of debts ,Oddlužení - Abstract
Topic of this work is an entrepreneur - a natural person in the insolvency proceeding, whose bankruptcy is solved through the discharge of debts. It attempts to identify problematic issues of the current legislation, which might adversely affect the course of insolvency proceeding. The work deals primarily with the subjective admissibility of the discharge of debts and with to date development in that matter which will be explained on the ground of previous decisions of superior courts. It also describes the operation of the enterprise, which is in the process of the discharge of debts, and the status of the creditors, who participate in the enterprise's performance. It deals also with the income of an entrepreneur and its usability in pursuance of the discharge of debts including the different judicial practice in assessing sufficient income for the permission of the discharge of debts. And finally, it addresses the issue of a business risk and the liability of the entrepreneur with a special emphasis on the entrepreneur's liability for a timely filing of a proposal, the shift of the business risk on a third party and last but not least the consequences of the insolvency proceeding on running a business.
- Published
- 2017
46. Legal Protection of Consumer
- Author
-
VACHOVÁ, Markéta
- Subjects
občanský zákoník ,Consumer Protection Act ,consumer protection ,spotřebitel ,zákon o ochraně spotřebitele ,ochrana spotřebitele ,consumer contract ,the Civil Code ,spotřebitelská smlouva ,podnikatel ,businessman ,nekalé obchodní praktiky ,consumer ,unfair trade practices - Abstract
The goal of this thesis is to define the basic terms, which are needed in the consumer protection field, to analyze the current legal regulations regarding the consumer protection and compare these regulations with the previous legal regulations. According to the shortcomings of the current legal regulation new proposals de lege ferenda are made. The practical part is focused on demonstration events.
- Published
- 2017
47. Specificity of the position of an entrepreneur in concluding business contracts
- Author
-
Kocián, Jan, Horáček, Tomáš, and Josková, Lucie
- Subjects
kontraktace ,contracting ,Entrepreneur ,obchodní smlouvy ,Podnikatel ,business contracts - Abstract
This diploma thesis deals with specificity of the position of an entrepreneur in concluding business contracts. Entrepreneur is mainly viewed as a professional with presumed substantial advantage over non-business parties, especially over consumers. This fact corresponds to his lower level of legal protection, whilst he is obliged to obey higher level of duties and to withstand more limitation in his relationship towards non-business parties, including when he is contracting with them. However, there are some protecting rules in favour of the entrepreneur; these are considered in this work as well. Such rules reflect plain reality, in which the entrepreneur might be in fact the weaker party. Right after definition of fundamental terms, as business law, business contract and entrepreneur are, is further attention aimed to specific legal instruments, some of which are novelty to the Czech legal system. These are pre- contractual negotiation, pre-contractual liability and legal documents used in context with them, esp. in the B2B relationship. Next topic is concluding contracts of adhesion, and position of the entrepreneur as the weaker party. Following chapter is dedicated to deviations from general rules of contracting, namely to modified acceptance of an offer, business confirmation letter and legal...
- Published
- 2017
48. Omezování hospodářské soutěže prostřednictvím zakázaných dohod mezi podnikateli
- Author
-
Hlavenková, Magda
- Subjects
kartel ,hospodářská soutěž ,podnikatel ,zakázané dohody ,soutěžní vztah ,Úřad pro ochranu hospodářské soutěže - Abstract
Hlavenková, M., Restriction of economic competition through the prohibited agreements between businnessmen. Diploma thesis. Brno: Mendel University, 2017. This thesis is about illegal agreements between businessmen, who are disrupting competition between companies and who are decreasing the prosperity of consumers. The first part of this thesis describes basic concepts of issues with economic competition within the competition law in the Czech Republic and in the EU. In the second part of this thesis is done analysis of economic impacts in particular cases where prohibited agreements were used between businessmen. Based on the acquired information from the analysis, the thesis gives recommendations to entrepreneurial subjects on how to recognize this behaviour among competitors and how to avoid it.
- Published
- 2017
49. Tax records and accounts of self-employed persons engaged in craft activity
- Author
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ZIMMERMANNOVÁ, Zlata
- Subjects
daňová evidence ,comparison ,účetnictví ,entrepreneur ,tax records ,podnikatel ,accountancy ,porovnání - Abstract
This bachelor thesis is focused on the comparison of tax records and accountancy. Its aim is to determine such tax records or accountancy which the best meets the requirements of the entrepreneur. The entrepreneur uses tax records because he did not decide for the accountancy voluntarily. The self-employed person works as a tinsmith, whose business is included in a craftsman activity. According to the law all self-employed people can decide what kind of tax records or accountancy is used. The tax records and accountancy are compared in all aspects in order to determine their advantages and disadvantages. For the comparison, there is presented a model illustration where the receive invoice, issued invoice, cash account, bank account etc. are used. Finally, the advantages and disadvantages of tax records and accountancy are assessed. Then, the self-employed person is recommended which approach is more advantageous for him.
- Published
- 2017
50. Komparace užití účetnictví a daňové evidence v dřevařském podnikatelském subjektu
- Author
-
Šmíd, Pavel
- Subjects
daňová evidence ,komparace ,náklady ,příjmy ,účetnictví ,daňová povinnost ,výdaje ,podnikatel ,daň z příjmů ,účetní systém - Abstract
This bachelor thesis deals with comparation of accounting systems, such as tax records and accounting. The advantages and disadvantages of each subsystem are described in theoretical part of the thesis. In following parts the thesis copes with the differences between revenues and incomes, between costs and expenses and compares records of receivables and obligations in each system. The individual steps that supervene during the transition from the tax record to the accounting and differences between them are analysed and compared in the practical part of the thesis. Last but not least, the thesis deals with the calculation of income tax of natural persons, both in the tax records and in the accounting, the thesis also contains the calculation of the income tax using lump sum of expenses. The bachelor thesis copes with legal acts of Czech Republic, which are enacted and enforced in the day of completion of this work.
- Published
- 2017
Catalog
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