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Trvale udržitelný rozvoj, jeho charakteristika a význam
Švepeš, Petr ; Jeníček, Vladimír (advisor) ; Horký, Ondřej (referee)
Práce se zabývá charakteristikou trvale udržitelného rozvoje z hlediska jeho vývoje od Stockholmské konference do současnosti. Obsahuje zhodnocení významu mezinárodních konferencí o TUR, zejména UNCED a WSSD. Dále jsou uvedeny některé příklady aplikace principů TUR na veřejné a podnikové úrovni (EIA, LCA, ekolabeling,..). Poslední kapitola pojednává o aplikaci TUR v České republice a hodnotí Strategii trvale udržitelného rozvoje ČR.
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Evidence a účetní oceňování zásob v obchodním podniku
Křepelková, Lucie ; Nováčková, Zdenka (advisor) ; Vaňková, Monia (referee)
Cílem diplomové práce je proniknout do problematiky evidence a účetního oceňování zásob. Práce je rozdělena do dvou částí. První část práce se věnuje významu a charakteristice zásob podle právní úpravy v ČR, Mezinárodních účetních standardů a amerických US GAAP. Dále popisuje různé způsoby evidence zásob a modely účetního zobrazení zásob vlastní výroby a jejich vliv na účetní výkazy. Kapitola oceňování zásob je stěžejní částí diplomové práce, kde jsou přesně vymezeny zásady oceňování a především způsoby oceňování zásob při pořízení a úbytcích dle Českých účetních standardů v porovnání s Mezinárodními účetními standardy a americkými US GAAP. Závěr první části upozorňuje na specifické případy, které mohou nastat na konci účetního období včetně tvorby opravných položek. Druhá část stručně představuje obchodní společnost Reckitt Benckiser spol. s r.o. Vymezuje předmět činnosti a představuje portfolio zboží, se kterým obchoduje. Pozornost je zde zaměřena na skladové hospodářství, pořízení a oceňování zboží při pořízení a při vyskladnění, inventarizaci tvorbě opravných položek.
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The Judiciary - Europa's (il)legitimate Child?
Štamberk, David ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
The thesis is focused on examination of issues of legitimacy of the Court of Justice of the European Union. The problem is perceived in the context of the growing importance of the judiciary both at national and international levels. Judges are increasingly forced by circumstances to shape law. Their role in the system of bodies of states and international organisations is thus changed. The courts of the highest instance in particular become political actors. Traditional (functional) conception of their legitimacy, based on the requirements of professional credit, independence and impartiality, is then shown to be insufficient and must be supplemented by democratic legitimacy and proven existence of the legitimizing chain. Due to growing influence of international courts of justice this problem is projected to the international level. In the case of the Court of Justice of the European Union the whole problem is even more intense for its supranational character and influence, which it acquires consequently. It should therefore be at the forefront of efforts to improve the legitimacy of the international judiciary. The current situation however does not really corresond to it. Improvements in the appointment of Judges and Advocates-General were therefore proposed. Larger involvement of the European...
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The importance of credit rating and international rating agencies on the stability of global financial markets
Kotková, Jana ; Kalínská, Emílie (advisor) ; Čajka, Radek (referee)
Credit rating agencies (CRAs) play an integral part in today's financial markets. Through ratings they express considered opinion about future creditworthiness of an obligor and thus lower information asymmetry in the capital markets. Recently, CRAs have been brought in the spotlight as they are often blamed for being the triggers of the recent market turmoil. Critics often argue that ratings of tranches of structured finance instruments, backed by subprime mortgages, were unjustifiably high, downgrades were too late and the overall integrity of the rating process was compromised through numerous conflicts of interests CRAs face. However, in this thesis I argue that CRAs were put in this position rather through external factors than their own actions. Massive regulation usage of ratings, rapid growth of structured securities market, overdependence on the rating and the overall ignorance of the meaning of rating itself are the actual causes to blame.
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Measurement of balance sheet items
Medo, Martin ; Strouhal, Jiří (advisor) ; Slunčík, Peter (referee)
This thesis deals with measurement in financial accounting. First part is concerned with the regulation of accounting. After a quick insight into the importance of measurement, thesis defines measurement bases set out by the Czech accounting legislative and International financial reporting standards. Measurement bases are then applied on specific assets and liabilities in compliance with both the Czech accounting legislative and International financial reporting standards. Moreover, theoretical aspects of measurements are applied on particular problems. In conclusion, thesis sums up all the important aspects of measurement.
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Establishment as an allocation key for proper taxation
Němec, Petr ; Marková, Hana (advisor) ; Kotáb, Petr (referee)
80 Summary Establishment as an allocation key for proper taxation The work is concerned with the questions of an establishment as an allocation key for proper taxation. The main objective of the work is to get the brief and clear overview of the position of an establishment especially from the income tax point of view. Nowadays - in the world full of international transactions without borders - it is for particular states more and more important to identify where certain transactions have their source and where they should be taxed. The choice of the proper allocation key for the taxation is very complicated since it meets many legal branches. For setting up the uniformed proceeding regarding international taxation the institution of an establishment was invented. The institution of an establishment is related to both tax law and business law. The concept of an establishment can be found in the Commercial Code or in the Trades Licensing Act. Moreover the tax law contains its own specifications of an establishment. Namely it is the permanent establishment for the purposes of the Income Taxes Act and the fixed establishment for the purposes of the VAT Act. For proper examination of the occurrence of establishment definitions we often have to explore the international legislation too - e.g. the Double tax...
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Prohibition of torturing under international law in the light of changed international threats
Novotný, Tomáš ; Honusková, Věra (advisor) ; Hýbnerová, Stanislava (referee)
Resumé Aj The purpose of my thesis is to provide a detailed view of prohibition of torture in contemporary practice of States. De iure is the absolute prohibition of torture unquestionable. However situation de facto is more complicated. States are very inventive in finding ways of circumventing this absolute prohibition. Their justification for circumventing the prohibition of torture may be called various things, such as diplomatic assurances, extraordinary rendition, interpretation of the definition of torture, national security, etc. Due to the limited scope of this work, I have selected the approaches of those States, which I find most worrisome and I will address them by presenting the practice of these individual States. This thesis has focused on an approach of certain European States, USA and Israel in their attempts to circumvent the absolute prohibition of torture. All examples support the topic of this thesis, however in different contexts. The thesis is composed of three core chapters. Chapter One deals with the legal status of the prohibition of torture. Chapter Two affirms the absolute prohibition of torture by case - law of ECtHR in cases Chahal v UK and Saadi v Italy. Chapter Three is subdivided into three parts. Part one reveals disturbing willingness of German courts as well as German...
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Analysis of Cultural Values in an International Environment and its Influence on the Strategy of an Organisation
Maštálková, Martina ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
This diploma thesis deals with the role of cultural values in the international cooperation. Theoretical part focuses on the definition of culture, its elements, problems of multicultural teams and cultural dimensions. Practical part concentrates on the ERA, international non-profit organisation. It contains the presentation of the organisation, including its development, economic meaning, situational analysis and marketing mix. An integral part of this thesis is the research. Its objective is to obtain information about respondents' views on the organization itself, its ideas and values, and possible international and cultural barriers.
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The Role of International Organizations in a Globalized Economy
Buchta, Martin ; Jiránková, Martina (advisor) ; Nováková, Jana (referee)
This bachelor thesis deals with the roles and functions of international organizations in today's globalized economy. The thesis is focused on the roles and activities of three international economic organizations which are widely seen as the most powerful organizations of global economic governance - the International Monetary Fund, the World Bank Group and the World Trade Organization. The thesis outlines how well these organizations are currently performing, and suggests how they could be made more effective in managing globalization.
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International trade of uranium and its impact on world politics
Štětkář, Matěj ; Černá, Iveta (advisor) ; Bolotov, Ilya (referee)
I have written my bachelors thesis on International trade of uranium and its impact on world politics. The main goal is to analyze the evolution of international trade of uranium together with its impact on world events. Statistical and non-statistical data I have mainly taken from the official website of World Nuclear Organization and from statistical outlines made by OECD and IAEA. Based on the research, I have analyzed the Supply and Demand on the international market of uranium together with stating the main areas of extraction. Uranium is due to its importance in the energy and military industry very important strategic raw material that had great significance in the field of international relations in the past. The international trade of uranium is naturally connected with regulatory restrictions that are enforced by international nuclear organizations. The view of this work is the analysis of the impact of uranium on the world events in the last 50 years together with the prediction of the evolution of the international trade of uranium into the future. Although uranium is becoming more and more important source of energy in the future, it is still a subject of many controversial discussions.
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