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International and intranational aspects of the double taxation
Chonka, Ivan ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
International and intranational aspects of the double taxation Abstract This diploma thesis describes history (the recent one at least) of the need to regulate the taxation of international entities operating in more than one tax jurisdiction, its origins and the early efforts to create tax treaties preventing double taxation and the history of first internationally operating companies. It also compares tax treaties concluded between Czech Republic, Liechtenstein and Ireland, because there is a long-time gap between ratification of each of them, and thus we can observe, how did the Czech base tax treaty model change for this specific type of treaties during those years. The diploma thesis also summarizes differences between the treaties, provides a wider context regarding their basis, describes the specifics of Czech base model and evaluates the distinctions from the model treaties. Finally, the diploma thesis elaborates on the overall state of international taxation and especially in the Czech Republic, particularly in relation to its membership in European Union, in the BEPS initiative within the OECD (and Czech participation in it), and assesses Czech Republic's current condition regarding the economic state of the country, its most important trading partners and the challenges arising from the...
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Úroveň cirkularity podniků v Irsku a Česku
Stříbrná, Veronika
This diploma thesis deals with the circular economy and its implementation in Ireland and the Czech Republic. The theoretical part describes the starting points from which the concept of the environment and its benefits for life and sustainable development are based. At the same time, the differences compared to the linear model of the economy are presented here. The work also describes the new strategies and programs of Ireland and the Czech Republic, which help the countries in implementing the circular economy. The analytical part of the work is devoted to the analysis of the development of the circular economy in the Czech Republic and Ireland. First, general indicators for the development of circularity are included in the analysis, then those focused on the level of enterprises are selected. The main goal of the work was to present the circular economy and evaluate its development in both countries and their companies.
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Irish Political Parties and its Political Positions on EU
Ševčíková, Kristýna ; Stauber, Jakub (advisor) ; Říchová, Blanka (referee)
The thesis entitled Irish political parties and the evolution of their positions towards the EU deals with an overlooked issue in our context, which is related to the attitude of political parties in Ireland and their relationship with the EU, and the author has defined the period of her analysis as 2002-2020. The first part of the thesis introduces the theoretical concept of Euroscepticism through the most influential theoretical contributions of authors such as Paul Taggart, Aleks Szczerbiak, Petr Kopecký, Cas Mudde, and Soren Rishoj. Also, it discusses the degree of Europeanisation of the Irish political system or political parties themselves. The next part of the thesis then discusses the formation of the Irish political and party system, referred to as the so-called two-and-a-half party system with two dominant political parties, Fianna Fáil and Fine Gael, and analyses the other political actors. The thesis is a longitudinal analysis building on data collected from the Comparative Manifesto Project, Chapel Hill Expert Survey. The author has supplemented this data with her 2020 election dataset and presents it in detail in the methodology section. The data analysis was carried out in R using Wordscores and TF-IDF, designed to answer three research questions for the content analysis of party...
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Dawn Patrol
Javorská, Veronika ; Janečková, Zuzana (referee) ; Ondrík, Jozef (advisor)
The bachelor project Dawn Patrol is a digital map of sea swimming locations in County Donegal, Ireland. I subjectively describe the essence of this phenomenon by using sounds, visuals and texts on my own dipping experiences.
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Threats to Ireland by the United Kingdom during the Second World War, Testing the Theory of Buffer State
Burian, Tomáš ; Kofroň, Jan (advisor) ; Ludvík, Jan (referee)
Fear of state's death is considered to be the most important motivation for its actions, therefore it is very important topic not only for states themselves. What if state was placed in mortal danger through no fault of its own, simply because of its geographical location? Should states fear for their security because of being caught between two rivals? Tanisha Fazal focused on such cases and developed a theory around these questions. According to her theory, many states that were located between two rivals had an increased threat to their security only because of their location, and often afterwards the state died for the same reason. Aim of this work is to extend Fazal's quantitative testing by case that she herself did not include in her theory and at the same time to test the theory qualitatively. The theory is being tested on the case of Eire between 1923 and 1955 Based on the analysis of historical data, we determine whether Eire's geographical location between two rivals, Germany and the United Kingdom, was the reason for the increased threat to their security, primarily from the United Kingdom. After examining the mentioned time period, we find evidence to confirm our hypothesised expectations and that confirms Tanisha Fazal's theory in the case of Eire.
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Analysis of Czech return migration and social remittances - A case study of Ireland
Kovářová, Kateřina ; Drbohlav, Dušan (advisor) ; Schroth, Jan (referee)
Analysis of Czech return migration and social remittances - A case study of Ireland Abstract The thesis connects two relatively young concepts - social remittance and return migration, both happening on the background of transnationalism. This Master's Thesis is a case study of Czech migration to Ireland. The thesis aims to identify the return motives and the so-called breaking point - when and under what circumstances the decision to return is made, whether there is a potential for the transfer of social remittances to the non-migrant population in the country of origin and how migration strategies, acquisition and the spread of social remittances differ for low-skilled and high-skilled migrants. The research is based on a qualitative approach. It allows a deeper and closer understanding of the return motives, transnational relations, the acquisition, transfer and impact of social remittances, their character and mutual connections among the selected group of informants. For that reason, the research method uses semi- structured interviews with two groups of informants - the Czechs living in Ireland and the Czechs who already returned from Ireland to the Czech Republic. The results of the research reflect potential and actual remittances and motives for the return of both mentioned groups. At the same...
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Tomas O'Crohan's The Islandman as the Object of Satire in Flann O'Brien's The Poor Mouth.
ROSSMÜLLEROVÁ, Denisa
After an overview of the literature written in the Irish language, this thesis analyzes the English translation of the memoir An t-Oileánach (The Islandman) by Tomas O'Crohan with the interest in the pattern set by the author in describing the rural Irish life. Then the English translation of the comic novel An Béal Bocht (The Poor Mouth) by Flann O'Brien is investigated for intertextual references to O'Crohan's memoir as well as the elements of satire in the novel. The work of the author of the illustrations from The Poor Mouth, Ralph Steadman, is briefly described. The last chapter gives an overview of how fictional depiction of the Irish country people evolved during the 20th century.
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Queen Victoria and the Great Famine in Ireland
KNÍŽOVÁ, Petra
The aim of the bachelor thesis is to provide an insight into the circumstances surrounding the Great Famine of 1845-1849. The main focus is on the British government's approach to dealing with this crisis and the attitude of Queen Victoria. The introductory part outlines the political, economic and social conditions in Ireland and the state of the Union before the outbreak of the famine and also introduces Queen Victoria and her relationship to Ireland. The main part of the thesis will describe the course of the crisis and explain the nature and objectives of government interventions and their impact on the situation of the affected population. Drawing on expert findings and available contemporary source, the author will assess how Queen Victoria perceived this, from today's perspective, humanitarian disaster and the extent to which she sought to make a personal contribution to its resolution. The thesis will also mention the Queen's visit to Ireland in 1849, the efforts of the government to stabilise the situation in Ireland in the early years after the Famine, and the impact of the crisis on British-Irish relations.
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