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Income taxes
Litvanová, Lucie ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
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Influence of foreign direct investments on Czech retail market
Jáč, Marek ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
This diploma thesis is dealing with the Czech retail market and an influence of foreign direct investment on it. The thesis is divided into five parts. First two chapters are focused on the theoretical definition of the foreign direct investment, trade as well and the tendencies in the international business in the 21st century. Third and fourth chapters are dealing with the inflow of the foreign direct investment into Czech Republic or with the status of the trade in the Czech economy. Fifth part is devoted to the Czech retail market -- its performance and evolution since 1989. In this chapter is also exercised comparison of the foreign and domestic enterprises in their productivity and performance.
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Inbound marketing of Nestlé in the area of infant formula
Hnízdilová, Lucie ; Průša, Přemysl (advisor) ; Postler, Milan (referee)
This master's thesis deals with inbound marketing of Nestlé in the area of infant formula. Its aim is to determine whether inbound marketing is a suitable tool for infant formula promotion which is strongly regulated. The thesis is based on a comprehensive analysis of the area of infant formula and analysis of inbound marketing strategy of one of the most dominant companies on the market, Nestlé. In the beginning, attention is focused on important milestones of the development of infant formula and on a case which caused an important change in the promotion of infant formula, Nestlé boycott. The following section deals with the supervision and marketing regulation both in international and the European law. The final chapter of the first part emphasizes on philosophy of inbound marketing. The second part is introduced by outlining the current situation both on global and the Czech market of infant formula. Then, attention is focused on Nestlé. Its introduction is followed by analysis of company's inbound marketing strategy which is then evaluated. For this purpose, analysis of the effectiveness of marketing tools is made with regard to strategic goals of the company.
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Annuity : regulation, charges and costs of the payout phase of the funded pension pillar
Hochmeister, Tomáš ; Bezděk, Vladimír (advisor) ; Schneider, Ondřej (referee)
The growing importance of defined contribution pension arrangements has drawn increased attention to the means by which retired people draw down their assets. Most of countries require annuitisation of at least a fraction of defined contribution plan accumulations. Annuity markets have recently attracted some criticism with respect to pricing and its costs. Requiring individuals to participate in the annuity market can reduce selection effects. Right incentives and conditions created by the government can enhance the effectiveness of annuity market. But excessive requirements and inappropriate regulation can have substantial cost for the individual. We compare the value of life annuity products in an international context emphasizing the case of Chile and Sweden and the role annuities are to play in the new mandatory defined contribution pension plans of Hungary, Poland and Slovakia. Powered by TCPDF (www.tcpdf.org)
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Programy a algoritmy numerické matematiky 14
Chleboun, Jan ; Přikryl, Petr ; Segeth, Karel ; Vejchodský, Tomáš
The book contains papers presented at the international seminar Programs and algorithms of numerical Mathematics 14 (PANM 14), held in Dolni Maxov, Czech Republic, June 1-6, 2008. It is the fourteenth volume in the series of the PANM proceedings. The topics of contributions include numerical methods for fluid flow modelling, the finite element method, a posteriori error estimates, topics from numerical linear atgebra, etc.
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The Analysis of the Conflicts in Sudan and the Influence of External Actors on their Development
Kavánková, Hana ; Volenec, Otakar (advisor) ; Kochan, Jan (referee)
This diploma thesis deals with the issue of the main conflicts in the Republic of Sudan. In the first part the author describes the historical development of Sudan with focus on the period from 1956 till today. The main attention in this section is devoted to the political and economical development as well as to foreign policy. The second part concentrates on the conflict between the northern and the southern part of the country. The author analyses the ethnical and religious background, the development of the civil war and the principles of the 2005 peace agreement with the view to the future of the separated states. Then, the author describes in detail the issue of the rebellion in the western province of Darfur, tries to elaborate on the reasons for the rebellion, the influence of foreign countries and the current state of negotiations between the Government of Sudan and the rebels from Darfur.The third part focuses on the foreign policy of The United States of America, the European Union, China and Egypt. The author selected these countries as having the major impact on the development of Sudan and the both conflicts. Last chapter of the thesis looks at the challenges that Sudan and South Sudan will have to face in the near future. Finally, the author elaborates on the impact of these issues on international policy and the space for possible external policies in Sudan and Southern Sudan.
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Driving forces of land use changes in the Czech Republic
ŠKODOVÁ, Petra
In this thesis entitled "The driving forces causing the changes of land use in the Czech Republic" is a comprehensive overview of the major historical events and milestones affecting land use in the Czech Republic and abroad. The first part is devoted to the historical development of land use in Europe from prehistory to the modern times. Special attention is paid to the development of land use in the Czech Republic in the 19th and 20th centuries, whose events are immediately reflected in the subsequent development of land use in our country. An integral part of the work is examined in detail the current land use CR with factors affecting its current form. There are presented pictures and tables comparing the current land use with the land use of previous years, in the Czech Republic as well as internationally. Furthermore the thesis assesses the factors that affect land ownership in the country. Significant attention was paid to the work in determining the driving forces of land use changes and their comparison with Europe and the world. Except the natural driving forces, the work in detail evaluate social driving forces and a significant impact of grants, subsidies, financing and international organizations.
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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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