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The world of Post BEPS transfer pricing
Sadilová, Michaela ; Frýzek, Libor (advisor) ; Zídková, Hana (referee)
The aim of this diploma thesis is to analyze impacts of BEPS including Country-by-Country reporting on the business field and on the tax administration. The theoretical part describes the importance of the initiative of BEPS transfer pricing including its the updated package, Action 8-10. Next part describes and compares the actual transfer pricing regulations in the countries of Visegrad 4 and in Germany. The last part of the diploma thesis analyzes the current transfer pricing situations and the cases of multinational corporation such as Google and Starbucks and it is followed by chaptures analyzing possible advantages and disadvantages that will arise from the new statement of CBCR.
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Methods of the transfer pricing identification in practise
Plešingerová, Jana ; Francírek, František (advisor)
This work focuses on methods of the transfer pricing identification, in connection with the possibility to find comparable independent data on the market. In the first part, the author describes the basic ideas and the main legislation resources both in the Czech Republic and internationally. It also describes the main methods of the transfer pricing identification mentioned in the Transfer Pricing Guideline. Second part examines the method's application, which depends mainly on the type of the controlled transaction as well as on the comparable data availibility. Third part relates to the model case, which shows in detail the complete process of the transfer pricing identification. Each process includes the functional analysis of related parties, choosing the best possible method and the comparable analysis, which focuses on the searching out the independent comparable companies.
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Career pages
Málková, Eliška ; Legnerová, Kateřina (advisor) ; Němec, Otakar (referee)
This diploma thesis is about career pages of companies which belong into field of HR marketing. The goal of this thesis is to analyse the career pages and then based on the analysis specify best practices. Next step will be according to best practices design new solution for career pages of xPORT Business Accelerator VSE.
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Comparison of business conditions of Czech republic and Singapore
Severová, Lucie ; Zeman, Karel (advisor) ; Vostrovská, Zdenka (referee)
Question of barriers to business is in the Czech Republic criticised for a long time, but until now have been taken only partial actions and complex change is still missing. For a comparison of business conditions I chose Singapore, because it has very favourable business conditions in recent years, while the Czech Republic markedly fall behind on a worldwide scale. Methodological part of the thesis contains an analysis of conceptions that serve as a base for the comparation of business conditions. The conceptions are concerned with starting a business, getting credit, trading across borders, self-dealing, theory of procedural formalism, tax theory, labour relation, getting and transferring real estate. Consecutive analytical part of the thesis compares business conditions in the Czech Republic and in Singapore according to criteria accepted by The World Bank. The criteria are focused on administrative, financial and time cost of starting business, registering and transferring real estate, proceedings at law, international trade. Further criteria are determinants of labour relation, law protecting of investors against self-dealing, informative barriers to getting credit, determinants of paying taxes. The objective of this bachelor thesis is to analyse differences in business conditions between the Czech Rupublic and Singapore and propose arrangement for improvement law and economics conditions for business in the Czech Republic.
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Development Policy of the European Union with Focus on Colombia
Malá, Václava ; Abrhám, Josef (advisor) ; Jelínek, Tomáš (referee)
Bc. Malá, Václava: Development Policy of the European Union with a view to Colombia, Prague. Department of World Economy, Faculty of International Relations, University of Economics in Prague, 2009, 68 pages, Head: Ing. Josef Abrhám, Ph.D. The thesis focuses on the issue of the evolution of development policy and administration of development aid by the European Union as whole (i.e. the European Commission) as well as by individual member states. The case study looking into Colombia analyses putting the development policy and development assistance into practice. The thesis is divided into three chapters. The first chapter defines historical links between the European and developing countries, stipulates basic notions connected to the issue as well as defines the European Union institutions having development policy and development assistance in their respective agendas. Various forms of development aid are described at the end of the first chapter. The second chapter deals with prospective trends in the progress of development policy and development aid. Therefore, the Lisbon Treaty and the 10th European Development Fund are analysed in particular. The third chapter focuses on how development policy and development assistance are exercised in the Colombian case. The conclusion of the thesis contains a statement about a substantial importance of European Union in the field of granting international development assistance.
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Transferred competency of municipalities in the Czech Republic and its financing
Bartoň, Pavel ; Jetmar, Marek (advisor) ; Peková, Jitka (referee)
Thesis is concerned with transferred competency of municipalities and its financing. There has come through a reform of public administration in the Czech Republic not long ago, which transferred a part of execution of state administration to municipalities. Thesis summarizes legal basis on which this process is realized. It also describes typology of municipalities and the extent of its transferred competence. Main part of this thesis is focused on analysis of transferred competency financing. Object of the thesis is to prove or to disprove an idea that the municipalities have to use their own funds to finance the execution of the state administration.
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Min - max heaps
Neuvirth, Jan ; Žemlička, Michal (referee) ; Koubková, Alena (advisor)
The object of the diploma thesis is detailed description of doublended priority queues. Heap data structure is commonly used as their base. Simultaneously we are trying to uncover behavior of these data structures while working with big data and measure its quality on the basis of obtained results in experimental tests. The aim of the thesis is not to indicate the best min{max heap, but to offer a reader a satisfactory amount of useful information, which enable him to choose an optimal structure in certain conditions.
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The liberation of region of Klatovy in May 1945
ŠVARCOVÁ, Iva
The thesis deals with the end of the Second World War in the inland part and in the border part of region of Klatovy in the pre-war and in the present area. At first the political situation after the Munich diktat is described and region`s administration during the Second World War is described brief. Thesis is includes the most infamous phenomena of German{\crq}s occupation of Czechoslovakia, namely final solution of Jews and Nazi crimes. Next part of thesis is focused on events prior to the liberation in May 1945 and activities of rebellious groups and guerilla detachments and activities of sky hogs. Then thesis deals with wartime and with American army in this region. The liberation of this region is painted through notes in chronicles and notes from interview witnesses. Last part of thesis is focused on post-war period, namely restoration of administration of this region and transfer of Germans from the border part of the region of Klatovy.
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The Accounting As An Evidence
Smolíková, Tereza ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on the accounting as an evidence, more specifically as a tool for procuring the proof while proving the facts claimed by the taxpayer. Firstly, there are described a financial and tax terms relevant for the topic. Then the rights and obligations of the tax administrator and taxpayer during the tax procedure are described. The last but one chapter deals with the burden of proof and with it´s transfer among the tax administrator and the taxpayer. In conclusion, an evidence that can be used in proving the facts are mentioned.
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Mass Spectrometry Imaging of Metformin in Tissue Sections
Strnad, Štěpán ; Sýkora, D. ; Vrkoslav, Vladimír ; Cvačka, Josef ; Maletínská, Lenka ; Pirník, Zdenko
Mass spectrometry imaging is a powerful technique suitable for visualization of the distribution of a wide variety of compounds within tissue sections. The main aim of the study was the development and optimization of a sample preparation procedure allowing determination of the distribution of orally dosed metformin in mice kidney sections. Metformin is the first-line medication for the treatment of type 2 diabetes. The optimization of the sample preparation step before imaging experiments included the selection of a suitable matrix and the optimization of various parameters of MALDI analysis. 2,5-dihydroxybenzoic acid was identified as the best matrix providing highest sensitivity. A sublimation method was successfully used for the matrix deposition. The highest relative concentration of metformin was found in the inner zone of kidney 30 minutes after the drug administration.
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