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Switzerland and its attitude towards the european integration
Šrámková, Eva ; Steinmetzová, Dana (advisor) ; Popovová, Marie (referee)
The aim of this thesis is to analyse and to asses the reasons and causes of the Swiss attitude towards the european integration and to adumbrate the future development of this attitude with regard to the future development of the relations between EU and Switzerland during the economic crisis. The thesis is divided into three chapters. The first chapter characterises Switzerland politically a economically. It emphasises the influence of the direct democracy and political parties on government decisions. It describes the Swiss economy in light of macroeconomic indicators, then the sectors of economy, Swiss balance of payments and especially the foreign trade and the trading relations to the EU including the commodity structure. The second chapter deals with the main reasons of the negative attitude of Switzerland towards the regional integrations, characterises Switzerland as a member of the EFTA and focuses on the actual development of the bilateral relations to the EU. The third chapter describes the effects of the financial crisis on the Swiss economy and its impact on the future development of the relations to the EU.
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Strategy of further IT development at University of Economics Prague
Trčka, Adam ; Chlapek, Dušan (advisor) ; Nenadál, Karel (referee)
This thesis deals with problems of development and future heading of IS/ICT at the University of Economics Prague. Its main focus is on application integration. First part of this thesis is aimed towards explanation of corporate and information strategy, its need, benefits and possible risks. Second part of this thesis covers possible approaches to integration, mainly to the integration of various applications. Last part discusses actual situation at the university. Primary goal of this thesis is to determine actual IS/ICT conditions and lay down possible ways of improvement in each area. Secondary objective is to develop a base documentation for project aimed towards implementing an integration platform to the university. Those goals were achieved by thorough analysis of present situation accompanied by discussions with experts about possible development in IS/ICT at the university supplemented by literature research. Main benefits of this thesis lay in detailed revision of current state if IS/ICT along with specification of next possible projects towards having an advanced IT at the university. Partial benefits are in the area of preparation of contractual documents for project of implementing an integration platform.
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Mergers - accounting aspect according the czech legislative and tax framework
Kataeva, Natalia ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The main goal of my diploma is to describe domestic mergers and amalgamations, which take place on the territory of Czech republic. Chapters are divided and sorted by particular related areas of the czech legislative framowork. First part of my diploma is dedicated to mergeres as they are, their definition and basic characteristic.Then come description of mergers from different standpoints: legal, tax and account principles regarding to realized changes in framework legislation. A separate chapter describes the whole process of merger paying higher attention to obligatory steps and defined statuory terms. One of the chapters describes a process of merger as it is defined by IFRS rules and compares it with how it is defined by czech legislative framework. The last chapter is about showing an example on how two companies are merged.
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Analysis of the readiness of acceptance and strategy of entry of the Czech Republic to the euro area
Urban, Oto ; Ševčíková, Michaela (advisor) ; Řežábek, Pavel (referee)
The aim of the bachelor thesis is to evaluate readiness of the Czech Republic to adopt the common European currency, the Euro. I will concentrate on the economic situation of the Czech Republic especially on the nominal values and the real convergence that are the main indicators of the accession to the euro zone. In the theoretical part of my bachelor thesis I will analyze particular attitudes and the phases of the economic and political integration with the concentration on the nominal and real convergence kriteria. Practical part is focused on the current strategy of the accession of the Czech Republic to the euro zone, analysis of the fulfilling of Maastricht convergence criteria by the Czech Republic and on the level of the harmonization between the Czech Republic and the euro zone by the comparison of the real parameters. In the end of the bachelor thesis, there is an analysis of the advantages and disadvantages of the access to the euro zone. I will tempt to propose the reference year which will be adequate for the adoption of the euro in the Czech Republic.
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Comparison of personal income tax base and the assessment base of social insurance in selected countries
Sobotová, Dagmar ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.
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Integration of Latin America
Řeřichová, Michaela ; Hlavičková, Vlasta (advisor) ; Gullová, Soňa (referee)
The objective of the thesis is to describe and analyse the processes of integration in Latin America. The first part focuses on the Free Trade Area of the Americas (FTAA), especially on the reasons which caused the failure of the project. The second part targets the new born Union of South-American Nations (UNASUR), the motives for its creation and analysis of the actual state of affairs. The third part presents the current political situation which is crucial for the succesfull operating of the UNASUR.
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Integration of Vietamese community in the cities
Břízová, Martina ; Khendriche Trhlínová, Zuzana (advisor) ; Kadeřábková, Jaroslava (referee)
This graduation thesis deal with the problem of imigration and consequent integration of the foreigners living in the Czech Republic. It is mainly focused on one of the most numbers comunities -- the Vietnamese. The aim of the thesis is the survey of the coo-living of the vietnamese minority and the czech society, especially at Prague 4, where one the biggest center at the Czech Republic is situated. Practicaly pait of the thesis evaluates the results of the research mainly conserned the problem of the vietnamese comunity. The author's research was made among the citizens of Prague 4- Libuš and its results are verbally and also graphically interpreted.
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Integration of foreigners in the Czech Republic
Horčicová, Helena ; Kadeřábková, Jaroslava (advisor) ; Brown, Lenka (referee)
This graduation thesis "Integration of foreigners in the Czech Republic" describes the problematics linked to integration of foreigners within Czech majority. The attention is paid to particular areas of integration, foreigners as a whole and asylum seekers and muslim minority as well. The thesis also focuses on creation of integration policy and action of its participants. As an example of good practices the project Human Step financed by EU funds and its integration into international partnership Astra's is described.
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Immigration and integration of foreigners in the UK
Slavíková, Jana ; Abrhám, Josef (advisor) ; Popovová, Marie (referee)
The aim of this thesis is to analyse the approach of the United Kingdom to immigration and integration of third country nationals. The analysis is joined by comparison with the situation and measures taken within the European Union. The paper depicts the development and changes of the EU integration policy and the current system of immigration policies in the United Kingdom. Attention is also drawn to the public opinion and perception of immigrants in the host societies. Since the 90s, the integration policies of the EU Member States seem to be converging to the "civic integration" model. Emphasis is placed on the individual integration of immigrants, but their group affiliation is also accepted. Integration has to be a two-way process, with efforts made by the immigrants as well as the host society. Despite that, it has rather become a precondition which has to be fulfilled by the immigrants in order to gain more rights. The United Kingdom is also starting to condition the admission and citizenship acquisition by fulfilling language and knowledge criteria, regarding the history, institutions and life in the country. Even though its integration policy is one of the most successful, the current steps raise doubts.
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