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Selected problems of the rural delimitation
Bednářová, Hana ; Perlín, Radim (advisor) ; Kučera, Zdeněk (referee)
This work is an attempt to define an alternative definition of rural as compared with the OECD methodology applied to the NUTS 3 units. In the specific nature of the Czech population is necessary to use other methods of defining rural. Bibliography outlines other possible ways of definic, as a empirical research reflects a descriptive approach to the definition of rural based on statistical indicators which are assessed in seven groups. The results are shown in the cartograms. Differences between rural and urban areas are in the Czech Republic according to the chosen methodology very small or not visible. Countryside as defined by statistical indicators have shown similar results as the definition of internal peripherals. The chosen method for the identification is very difficult and demanding. The results are largely influenced by the threshold value for each indicator. Keywords: delimination, country, rural, delimitation, rural areas
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Definition of a relevant market for the purposes of EU competition law
Jirovec, Jakub ; Scheu, Harald Christian (advisor) ; Šmejkal, Václav (referee)
The topic of this final thesis is the definition of the relevant market for the purpose of the EU competition law. The main purpose of this thesis is to provide the structured summary of the rules on the definition of the relevant market as these have been mostly determined by the Court of Justice of the European Union and the European Commission. The case-law provided by these institutions has formed the main source of this thesis, however, the literature, in particular English, has also formed an important source. The final thesis is divided into four main chapters. The first one deals with the EU competition law in general, its position within the EU law and its significance for establishing the common market and attaining the main goals of the European integration. The first chapter also provides the sources of the EU competition law and the institutions supervising the observation thereof, i.e. the European Commission and the Court of Justice of the European Union. The second chapter of this thesis is focused on the significance of the relevant market definition within the EU competition law. This chapter provides for the particular cases requiring the relevant market definition. These cases are divided pursuant to Articles 101 and 102 TFEU and the merger control regulation. The third chapter...
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Definition of a relevant market for the purposes of EU competition law
Jirovec, Jakub ; Scheu, Harald Christian (advisor) ; Šmejkal, Václav (referee)
The topic of this final thesis is the definition of the relevant market for the purpose of the EU competition law. The main purpose of this thesis is to provide the structured summary of the rules on the definition of the relevant market as these have been mostly determined by the Court of Justice of the European Union and the European Commission. The case-law provided by these institutions has formed the main source of this thesis, however, the literature, in particular English, has also formed an important source. The final thesis is divided into four main chapters. The first one deals with the EU competition law in general, its position within the EU law and its significance for establishing the common market and attaining the main goals of the European integration. The first chapter also provides the sources of the EU competition law and the institutions supervising the observation thereof, i.e. the European Commission and the Court of Justice of the European Union. The second chapter of this thesis is focused on the significance of the relevant market definition within the EU competition law. This chapter provides for the particular cases requiring the relevant market definition. These cases are divided pursuant to Articles 101 and 102 TFEU and the merger control regulation. The third chapter...
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Selected problems of the rural delimitation
Bednářová, Hana ; Perlín, Radim (advisor) ; Kučera, Zdeněk (referee)
This work is an attempt to define an alternative definition of rural as compared with the OECD methodology applied to the NUTS 3 units. In the specific nature of the Czech population is necessary to use other methods of defining rural. Bibliography outlines other possible ways of definic, as a empirical research reflects a descriptive approach to the definition of rural based on statistical indicators which are assessed in seven groups. The results are shown in the cartograms. Differences between rural and urban areas are in the Czech Republic according to the chosen methodology very small or not visible. Countryside as defined by statistical indicators have shown similar results as the definition of internal peripherals. The chosen method for the identification is very difficult and demanding. The results are largely influenced by the threshold value for each indicator. Keywords: delimination, country, rural, delimitation, rural areas
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Analysis of non-current tangible assets in selected entities
Mašová, Veronika ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empirical research that analyses non-current tangible assets in entities operating in the area of power and food industries.
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Oceňování Zásob
Nakládal, Lubomír ; Martiník, Karel (advisor)
Tato práce pojednává o problematice zásob v účetnictví. Nejprve definuje pojem zásoby, charakterizuje jejich vlastnosti a vymezuje jejich členění. Následně se věnuje periodickému a průběžnému systému jejich účtování a ostatním náležitostem souvisejících s jejich účtováním. Jádrem práce je problematika oceňování zásob účetní jednotkou. Podrobně tak popisuje oceňování zásob v okamžiku jejich pořízení, v okamžiku jejich vykazování a v okamžiku jejich spotřeby či prodeje. Na závěr práce je zpracován komplexní příklad na metody oceňování úbytku zásob, z něhož je vyvozeno několik závěrů týkajících se vlivu použití jednotlivých metod oceňování zásob na náklady vstupující do výsledovky a na konečný stav zásob. Výsledkem práce však také je popis hlavních úskalí, která mohou nastat při oceňování zásob v okamžiku jejich pořízení a v okamžiku jejich vykazování.
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Zásoby
Vladeková, Helena ; Špringlová, Jaroslava (advisor)
Bakalářská práce se zabývá problémy vznikajícími při účtování zásob. Řešeny jsou v českém legislativním prostředí podle platných právních předpisů. Teoretické poznatky jsou aplikovány na souhrnném příkladě, kde je zdůrazněn především vliv zvolené oceňovací metody na účetní závěrku podniku.
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