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Hlavné témy britského referenda v mediálnom priestore
Fioleková, Michaela
Thesis deals with the content of both campaigns LEAVE and REMAIN in the British referendum, talks about the main leaders and arguments. Emphasizes the role of political marketing as an important aspect affecting the outcome of the referendum, analyzes the channels through which both sides of the campaign communicated with the voters. Data was recieved from books, as well as internet resources. Based on analysis of these points, the thesis reveals the discourse of the referendum.
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Konvergencia zemí strednej a východnej Európy
Jesenská, Denisa
The thesis deals with the term convergence in connection with the countries of Central and Eastern Europe. In the 1990s, the transition process of centrally planned economies into market economies occurred in the countries in question. The countries had been isolated for almost half a century from a market-oriented economic system. The aim of the thesis is therefore to assess to what extent there is convergence between the more advanced states of Western Europe and the post-Soviet countries. Fulfillment of the objective of the thesis will be realized by analyzing the development of economic and non-economic indicators in the countries under review and assessing their convergence rate. Another aim of the thesis is to identify the main causes of different convergence rates between countries.
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Důsledky zrušení mléčných kvót pro ceny mléka v České republice a okolních státech
Stehlík, Jaroslav
This bachelor thesis deals with the results of the abolition of milk quotas in European union on the milk prices from the producers in Czech Republic, Germany, Slovakia, Poland and Austria. In thesis there are used VAR models to test Granger causality between prices in particular countries. There are also used descriptive statistics for understanding the prices before and after quotas abolition. There are calculated basic characteristics of all time series, which are used for period between January 2008 and December 2017.
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Dopady změn sazeb DPH u potravin v zemích EU
Pokorná, Lenka
This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.
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Daňové zatížení vozového parku vybraného podnikatelského subjektu
Dostal, Šimon
Bachelor thesis deals with annual road tax with environmental aspects and its effect on vehicle fleet of selected company. Theoretical part of thesis focuses on main taxes imposed on road transport, theoretical solutions of road tax with environmental aspects and lastly it analyzes road tax in Czech republic and selected countries of European union. Acquired knowledge is then used in practical part of thesis when designing proposal of modification to road tax, which takes into account CO2 emissions. Proposed road tax is then applied on vehicle fleet of selected company with goal of quantifying its impact.
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Konfrontace daňových a nedaňových nástrojů s dopadem na stav vozového parku v zemích EU
Tovaryšová, Pavla
Tovaryšová, P. Confrontation of tax and non-tax instruments with an impact on the fleet in the EU. Diploma thesis. Brno: Mendel University, 2019. The diploma thesis deals with the issue of general environmental road tax and accompanying non-tax environmental instruments used in the European Union countries. Based on the analysis of relevant adjustments in the European Union countries, the position of environmental instruments is identified in relation to the general environmental road tax. The recommendation should be formulated to determine the state of the vehicle fleet in the European Union.
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Reflexe funkce Vysokého představitele Unie pro zahraniční věci a bezpečnostní politiku
Beneš, Jaroslav
The Lisbon Treaty established a new position of High representative of the Union for Foreign affairs and security policy. This newly created institution enhances the former High representative created by the Treaty of Amsterdam. The aim of this thesis is to provide media reflection of the work of High representative of the Union for Foreign affairs and security policy. With the help of content analysis, media articles of three chosen media networks will be analysed. In the theoritcal part, this work will provide description of a historical development of the position and its tasks.
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Value added tax from the perspective of Czech and European law
Špaček, Luděk ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...
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Actual state of bilateral relations between the EU and the PRC
Hlavan, Tomáš ; Dubský, Zbyněk (advisor) ; Matějka, Zdeněk (referee)
This thesis deals with the issue of actual state of bilateral relations between the EU and the PRC. The aim of this thesis is to answer question, whether diversity of actorness which occurs in cooperation between the EU and the PRC affects current form and content of their bilateral relations. The theoretical part applies two different approaches to the topic of actorness --theories of international relations and the theory of international law. The empirical part is based on an analysis of particular primary documents, adopted by these two parties. At first is performed an analysis of the EU external relations with the PRC in terms of their historical development which is followed by SWOT analysis which determines current content and form of their bilateral relationship. Based on research findings from this SWOT analysis the thesis suggests ten recommendations for EU-PRC relationship.
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Countering international terrorism at the beginning of the 21st century: a comparison of the European Union and the United States’ policy
Janatka, Květoslav ; Matějka, Zdeněk (advisor) ; Dubský, Zbyněk (referee)
The thesis deals with transnational islamist terrorism and with the policy of the European Union (EU) and the United States (U.S.) in countering the threat. It is assumed that it is the EU's policy that is more relevant given the recent evolution of the threat. The assumption is subsequently tested throughout the paper. In the opening part, the focus is on the international, or transnational, islamist terrorism, in particular its root causes, ideological background and organizational forms. Second chapter is devoted to the EU's counterterrorism policy, first from the institutional point of view, as that has obvious implications for the formulation and implementation of policy. Then, the prevailing perceptions of terrorism, basic tenets of strategy and some concrete measures are analyzed. The chapter dealing with the U.S. policy is structured analogously, even if the institutional aspects are omitted due to the obvious absence of EU-specific problems. Chapter four provides a comparison of both actors' policies, followed up by the fifth, final, chapter, with some concluding remarks. Most importantly, the initial assumption is assessed as valid, i.e., the European Union counterterrorism policy is found to be more relevant than that of the United States.
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