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General and individual exemptions in the provision of state aid under European law
Štěpánková, Zuzana ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
General and individual exemptions in the provision of state aid under European law This diploma thesis refers to the European regulation of the provision of state aid by member states. Because of the fact that under certain circumstances state aid can affect the economic competition among concurrents both within a member state and within the internal market of the EU and thus have a significant bad influence on it, art. 107 subsection 1 of the Treaty on the Functioning of the European Union (TFEU) states a general interdiction of providing state aid by the memeber states. It defines state aid as financial aid in any form (direct grant, soft loan, tax allowance, interest subsidy etc.), payed out of financial ressources belonging to the state ("state" defined in a large sense as both the central state sphere and local government sphere), which give preferential treatment to certain companies or certain production sectors and thereby affects or may affect competition, and lastly which have an influence on business between the member states (have an effect on the internal market). Of course there have to be exemptions from this general interdiction. The exemptions are regulated in art. 107 subsection 2 TFEU (general exemptions) and 3 TFEU (individual exemptions). There are three general exemptions:...
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Comparison of Corporate Taxation in the Czech Republic and the United Kingdom
Štěpánková, Zuzana ; Skálová, Jana (advisor)
This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.
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General and individual exemptions in the provision of state aid under European law
Štěpánková, Zuzana ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
General and individual exemptions in the provision of state aid under European law This diploma thesis refers to the European regulation of the provision of state aid by member states. Because of the fact that under certain circumstances state aid can affect the economic competition among concurrents both within a member state and within the internal market of the EU and thus have a significant bad influence on it, art. 107 subsection 1 of the Treaty on the Functioning of the European Union (TFEU) states a general interdiction of providing state aid by the memeber states. It defines state aid as financial aid in any form (direct grant, soft loan, tax allowance, interest subsidy etc.), payed out of financial ressources belonging to the state ("state" defined in a large sense as both the central state sphere and local government sphere), which give preferential treatment to certain companies or certain production sectors and thereby affects or may affect competition, and lastly which have an influence on business between the member states (have an effect on the internal market). Of course there have to be exemptions from this general interdiction. The exemptions are regulated in art. 107 subsection 2 TFEU (general exemptions) and 3 TFEU (individual exemptions). There are three general exemptions:...
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The evaluation of psychological changes in intensive weight reducing program
Štěpánková, Zuzana ; Šivicová, Gabriela (referee) ; Hrachovinová, Tamara (advisor)
Diplomová práce se zaměří na sledování psychologických změn u pacientů hospitalizovaných na intenzivním redukčním pobytu na interním oddělení. Na základě prostudování odborné literatury se pokusíme popsat možné psychologické změny způsobené redukcí hmotnosti a redukčním pobytem samotným, zejména v oblasti vnímání vlastního těla a změn nálady. Ve výzkumné části se budeme snažit ověřit, zda k námi předpokládaným změnám během intenzivního redukčního pobytu dochází. Naše závěry budou porovnány se zjištěními uvedenými v odborné literatuře.
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Důležitost Udržitelného Rozvoje: Vnímání Společenské Odpovědnosti a její Dopad na Nákupní Chování Českých Spotřebitelů
Štěpánková, Zuzana ; Lhotáková, Markéta (advisor) ; Cook, Gina (referee)
Corporate social responsibility (CSR) has been receiving a considerable attention from researchers in recent years, especially with regard to consumers' perception. This thesis is exploring perception of corporate social responsibility among Czech consumers and aims to discover whether or not it has an impact on them while purchase decision making. Czech consumers appear to have an interest in CSR but they are generally little informed about organizational CSR activities. Moreover, findings showed that low awareness and trust determine high scepticism among Czech consumers towards CSR activities. Eventually, even though Czech consumers generally wish to support socially responsible organizations, they perceive CSR as rather peripheral factor of purchase since they prioritize traditional purchase factor such as price and quality.
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The Profession of Accountants, Auditors and Tax Advisors in the Netherlands
Štěpánková, Zuzana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
Abstract This bachelor thesis deals with professional associations of accountants, auditors and tax advisors in the Netherlands. The goal of this thesis is present professional associations in the Nederlands, their work and membership requirements. The beginning of this thesis is focused on the role of these associations in society, their effect on the quality of education and regulation in field of accounting, taxes and auditing. The other part contains some basic information about the regulation of accounting in the Netherlands and about the institute which is in charge of it. The crucial part of this thesis is a chapter, which is devoted to the professional associations -- specifically the Institute of Chartered Accountants (NBA) and the Dutch Association of Tax Advisors. The history of these associations, their objectives and membership requirements are described in this chapter. The closing part of this thesis deals with cooperation with other Dutch and international institutes and organizations, for example The Association of Registered Controllers and the Netherlands Authority for Financial Markets.
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