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The Changes in Germany's Foreign Policy from the Unification to the Present
Benedová, Hana ; Šauer, Jaroslav (advisor) ; Matějka, Zdeněk (referee)
Foreign policy of Germany has gained due to its special development in the post-war period some unique traits -- strong multilateral and westward orientation and civilian character. German unification became a turning point in this respect. The country was confronted with the necessity to find its new place within the changing international system. This paper focuses on the subsequent changes of foreign policy. Its purpose is to evaluate the change or continuity of these unique traits on one side and to describe Germany's new role in the international relations on the other. The initial step is to picture the function of bodies involved in shaping the foreign policy - government, parliament, individual federal countries and president. Further on the paper outlines the main events of German unification, restoring its full international subjectivity. The core descriptive part is divided in three main segments in terms of the personality leading the government, the chancellor. It first gives an account of foreign policy of the "Kohl era", continues with Schröder government and closes with foreign policy of Angela Merkel. With the view of the complexity of such a task the paper focuses on selected policy areas only -- European integration, transatlantic cooperation and partnership with Russia being among them.
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Competitiveness of the EU and Germany
Curevová, Markéta ; Bič, Josef (advisor) ; Hitzgerová, Vlasta (referee)
The first chapter describes the competitiveness in general, its definition and possible ways of measuring competitiveness. Second chapter informs about the Lisbon strategy, its development and current situation. Last chapter is related to Germany, it describes in more detail Agenda 2010 and Germany's national reform programme.
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Development of the principles of pricing in German accounting
Stryjová, Iveta ; Skálová, Jana (advisor)
The work deals with the description of the development of valuation principles in the German accounting of the history to the present with regard to the proposed reform. It is primarily focused on the international intervention in the internal accounting system and the impact that it had on the valuation. There are also described changes in approaches to valuation methods for selected assets and liabilities. The goal is to provide information on the accounting regulation in Germany and especially on the valuation principles from the general view and then in term of specific pricing. The last chapter is devoted to the planned reform, the content, objectives and the impact on pricing methods.
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