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Legal relations in transport of people and goods
REZKOVÁ, Ivana
This thesis revers to the Legal relations in transport of people and goods. The introducy chapters are described types of transports. The major part of this text is dedicated to the international and inland treaties. In the practical part of this thesis directs its attention at clarifying essential parts of Agreement ADR and shows the application of Agreement ADR.In the closing part the autor indicates the necessity for a collaborative development of contracting states in Agreement ADR.
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Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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Analysis of a Transportation System
Petržílka, Radek ; Černý, Jan (advisor) ; Lukšů, Vladimír (referee)
The presented Bachelor thesis is focused on a logistic sector of a chosen enterprise. It solves primarily the problem of transportation and forwarding. Based on identifiable data, it focuses on the analysis of chosen factors from logistics. The thesis makes full use of available information. Golem Company has been chosen for the analysis of a transportation system. It is a company with a well-built hinterland and specializes primarily in transportation of goods using road freight service. The solved factor is the analysis of variants for foreign trips. It describes the way drivers are used to their full capacity, possible saving of time, the AETR contract. Another logistic factor solved in this thesis is an analysis of a correct decision-making. Organizational incorporation of logistics takes the first place in this firm.
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