National Repository of Grey Literature 259 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Turňová, Karolína ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.
Comparison of Personal Income Tax in the Czech Republic and Italy
Turňová, Karolína ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the analysis and comparison of income taxation in the Czech Republic and Italy. The theoretical part describes and compares personal income taxation in the two countries. Based on model situations, the practical part includes tax calculations focused on tax on income from employment. The effective tax rate and the average rate of taxation are used in the calculations to facilitate international comparison and analysis of the results.
Anti-establishment Parties: Threat to Democracy or Chance to its New Equilibrium?
Červinka, Lukáš Lev ; Wintr, Jan (advisor) ; Přibáň, Jiří (referee) ; Pin, Andrea (referee)
(English) Anti-Establishment Parties: Threat to Democracy or Chance for Its New Equilibrium? The thesis focuses on the anti-establishment parties from the perspective of constitutional theory, also considering the sociological theoretical approaches of Niklas Luhmann, Charles Taylor, and Benedict Anderson. The primary purpose of the work is to explore how the establishment, as an empirical contextualisation of democracy and structural coupling between the state and the people, might be conceptualised and what role the political parties play in it. First, the thesis proposes a theoretical conceptualisation of establishment as a structural coupling between the constitutional identity of state and the popular identity of the political people. Both the state and the political people are understood as autopoietic organisational systems defined by their constitutional / popular imaginaries, which are articulated by their organisational structures. The work adapts the integrative theory of Rudolf Smend in the understanding of the organisational structure as a system of personal, procedural, and value elements. The role of the parliamentary parties is analysed through the examination of their legislative activity in parliament, using the holistic grading method to determine the anti-establishment rate of...
The Rise of Populism in the Countries of Southern Europe after the Economic Crisis of 2008
Faltis, Tadeáš ; Lánský, Ondřej (advisor) ; Prokschová, Daniela (referee)
This work explores the relationship between the economic crisis of 2008 and the rise of populism in Southern European countries. The study employs a method of literature review, analysis of sociological data on the impact of the economic crisis, and an examination of successful populist parties in selected Southern European states. In the first part of the work, populism and economic crisis are defined, followed by an exploration of the relationship between these two concepts and possible methods for dating the rise of populism. The subsequent section characterizes the Southern European region and specific selected countries, namely Greece, Spain, and Italy. The focus is primarily on their structural problems that may be linked to the growth of populism. In the main part of the work, the impacts of the economic crisis on the selected states are analyzed, initially from an economic and social perspective and subsequently from a political standpoint. The concluding section of the work zooms in on the rise of populism in the selected states. Using the examples of the three most successful populist parties - Greek SYRIZA, Spanish Podemos, and the Italian Five Star Movement - the study seeks common denominators for their ascent. In conclusion, the work identifies historical structural problems, the...
The Transformation and Continuity of the Italian Social Movement in 1990s
Šrámková, Eliška ; Mejstřík, Martin (advisor) ; Váška, Jan (referee)
The bachelor's thesis deals with the transformation of the former neo-fascist Italian Social Movement party that took place in the 1990s. The party emerged from the transformation as the National Alliance party and is referred to as post-fascist in the professional literature. The aim of the work is to find out whether the party has really transformed or changed only outwardly, but in fact remained faithful to its former values. Another goal of the work is also to find out whether the party's approach to its fascist roots has changed in theses. The method of this work is a comparison of the final theses from the party's national congresses in 1990 in Rimini and 1995 in Fiuggi. In the first part of the thesis, the concepts of post-fascism and neo- fascism are analyzed for an overview, and the second part follows, in which the history of the Italian social movement is briefly described. In the third part, individual theses from the 1990 and 1995 congresses are analyzed, and in the fourth part, theses are compared. From the result of the comparison, it was found that the National Alliance party has transformed in some areas, but in the majority its positions have remained the same as those of its predecessor. Among the most fundamental changes is the separation from the fascist roots of the Italian...
Komparatívna analýza trhu práce južného krídla EÚ
Tisoňová, Terézia
The thesis deals with a comparative analysis of the labour market in the countries of the southern wing of the European Union and identifies similarities and differences in the development of labour markets and in the implemented employment policies. The first part of the thesis defines the theoretical knowledge and basic concepts of the labour market and unemployment. Then, a comparative analysis of individual labour market indicators is conducted, which is complemented by factor and principal component analysis. It concludes with a comparison of employment policies in southern European countries and discusses their potential to improve the labour market situation.
Dopady finanční krize na konvergenci administrativních oblastí Itálie
Vetýšková, Nela
Vetýšková, N. Effects of the financial crisis on the convergence of administrative regions of Italy. Thesis. Brno: Mendel University in Brno, 2023. The diploma thesis examines the influence of the financial and economic crisis of 2008-2009 on the convergence of the Italian regions defined at the NUTS 2 level. Trends in the convergence of the regions are identified using beta analysis of cross-sectional and panel data and sigma analysis. The results show that in the period before the crisis (1995-2008) convergent forces prevailed, and after the crisis (2009-2018) the trend reversed, and the regions diverged. Cluster analysis for the years 2005 and 2012, confirmed the division of Italy into a more "advanced" north and a "backward" south. The development of individual regions over time is also described using important macroeconomic indicators, such as the gross domestic product, the level of education, the unemployment rate, the average monthly wage and the share of industry in the gross added value.
Daň z finančných transakcií a jej uplatnenie v Českej republike
Forróová, Eliška
Forróová, E. Financial transaction tax and its application in the Czech Republic. Diploma thesis. Brno: Mendel University, 2023. This thesis deals with the tax on financial transactions and its possible application in the Czech Republic. The work discusses the international experience of countries with tax on financial transactions, namely Great Britain, France and Italy. For individual countries, tax structures in these countries, their tax revenues and also the effects on the economy and mainly financial markets caused by the introduction of the tax were analyzed. On the basis of these experiences, a tax proposal was created, which could eventually be introduced in the Czech Republic, and then the revenues from this tax were estimated directly for the Czech Republic. Based on the analysis of international experience and also the estimated revenues, which were relatively low, the author ultimately did not recommend introducing such a tax in the Czech Republic.
Does the 2022 Russian Invasion of Ukraine accelerate Italy's green energy transition? Analysing the impacts of the war on Italy's natural gas security of supply and green energy transition
Zanna, Giordano ; Holubcová, Jitka (advisor) ; Střítecký, Vít (referee)
In the wake of the 2022 Russian-Ukrainian War, Italy's natural gas security and green transition have come under scrutiny. This thesis explores the impact of the conflict on Italy's energy landscape, focusing on its natural gas supply, affordability, and energy diversification strategies. The findings reveal that the conflict significantly impacted Italy's natural gas security by triggering proactive measures from the government to diversify gas sources and enhance energy affordability. However, on the green transition front, short-term priorities emphasized energy security over immediate acceleration towards renewable energy. The study contributes to the field by shedding light on the interplay between geopolitical events and energy security, offering insights for policymakers and researchers.
Left-wing terrorism: the case of the Red Brigades in Italy and the Red Army Faction in Germany
Budilová, Michaela ; Charvát, Jan (advisor) ; Hájek, Lukáš (referee)
This diploma thesis deals with the phenomenon of left-wing terrorism in Italy and West Germany, two Western democracies where terrorism has emerged more than anywhere else in Europe. Terrorist organizations, including the Red Brigades (RB) in Italy and the Red Army Faction (RAF) in West Germany, emerged in an environment of political and social conflict and radicalized protests against the state establishment. These organisations were chosen for this diploma thesis because of their prominent status, their longevity and the influence they have gained in the field of left-wing terrorism. In its comparative analysis, the thesis attempts to simultaneously interweave three different levels of analysis: the socio-political contexts of Italy and West Germany (macro-level), a focus on the two terrorist groups and their organizational dynamics (meso-level), and the ideology and motivations of the terrorists (micro-level). The aim of this thesis is to explore and gain insight into the RB and RAF organisations in terms of ideology and to describe the factors behind the rise and fall of these terrorist organisations.

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