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The social security in chosen states of the EU
Tichý, Vladimír ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of the bachelor thesis is to describe social security in chosen states of the European Union. According to the typology of Esping-Andersen these welfare states are classified into three of the following types: liberal, social-democratic and conservative. The liberal model is represented by the Great Britain, the conservative model by Germany and the social-democratic model by Finland. The Social Security in the Czech Republic is also discussed in the thesis. Finally, a comparison of individual states takes place, where an emphasis is made on identical and different signs.
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Analysis of rambling trails certification in Germany
Stránská, Adriana ; Jarolímková, Liběna (advisor) ; Havelka, Jan (referee)
The main topics for this diploma thesis are turism and rambling in Germany. Germany is the only country in Europe, where a system of rambling trails certification was developed. It consists of a system of criterias, which were created in a long term demand research of ramblers. After introducing this system on the market, it turned out to be a very efficient way how to encourage local turism and an outstanding tool, how to upgrade the tourist infrastrucure for ramblers. The theoretical introduction focuses on analysis of hiking market and desription of the key players on this field. In the practical part is introduced Rheinsteig, a 320 km long certified rambling trail. On this example is shown its effect on regions in its surroundings.
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Comparison of export supports in the Czech Republic and Germany
Duchečková, Dana ; Taušer, Josef (advisor) ; Ďurina, Martin (referee)
First part of the theses deals with mutual trade between the Czech Republic and Germany. There are specified single instruments of pro-export policy and importance of the EU, Consensus OECD and the Berne Union in the area of export support. Second part describes export support system in the Czech Republic, its strategy, institutions and offered services. Third part deals with export support in Germany, its programmes and institutions. In forth part, comparison of both export support systems in both countries is conducted. Regarding the orientation of the theses on institutions providing export credit instance, last part involves also a practical example of export insurance.
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Pension system of Czech republic and comparison with other systems
Křivinková, Radka ; Dočkal, Dalibor (advisor) ; Krebs, Vojtěch (referee)
First part of the work presents the theoretical base of retirement system, introducts the basic constructs and historical development of the system. Then the work presents two basic ideal systems- continuously financed system and fund financed system. Their combination creates the unique retirement system of every state. Both systems are analysed in light of their impact to public budgets. Second part of the work presents the retirement system of Czech republic. There is introduced historical development of czech system, especially in modern history. The development is analysed in context of economical transformation in ninetees. Analyse is focus on the financial expensiveness of the retirement system and its impact to public budgets. In this part are presented retirement systems of three specific countries, that are compared with czech system. This comparison is also focus on financial expensiveness. At the end are these systems analysed in light of potential use of some their elements in reform of czech retirement system.
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The Impact of Taxation of Dividends and Capital Gains on Return on Shares and Share Price Behavior in Germany
Kraus, Pavel ; Marek, Petr (advisor) ; Kodera, Jan (referee) ; Hrdý, Milan (referee)
The impact of taxation on total return on shares and share price behavior around ex-dividend day is an ongoing problem in the field of Corporate Finance. Several groups of theoretical approaches have evolved since 1950s. Proponents of tax impact argue that share prices decline around ex-dividend day. The extent of decline is also a subject of academic discussions. Moreover, they also claim that shares with higher dividend yield must amount to higher total return on shares before tax in order to keep the total return on shares after tax equal for all kinds of shares. On the contrary, proponents of signalling effect insist on rising share prices around ex-dividend day. This dissertation is mainly aimed at empirical evaluation of the most significant findings mentioned above; based on tests of statistical hypothesis and regression and correlation analysis. The empirical study uses relevant data of German Stock Exchange in Frankfurt upon Main from 2001 till 2009. Additionally, the changes in taxation of dividends and capital gains in 2001 and 2008 are thoroughly explained and analysed with regard to return on shares and share price behavior. The dissertation is divided into 3 main parts including an analysis of current findings, explanation of main elements of tax reforms in 2001 and 2009 and, finally, an empirical analysis. The analysis of current findings includes a review of significant research on share price behavior around ex-dividend day, signalling effect and relationship between dividend yield and total return on shares before and after tax. Moreover, the verified hypotheses in this dissertation were deduced from revailing conclusions of the review. The explanation of main elements of tax reforms in 2001 and 2008 is focused on description of changes in taxation of dividends and capital gains. In 2001, the full imputation method eliminating double axation of dividends was removed and replaced by half-income method taxing only a half of dividend. In 2008, the half-income method was replaced by withholding tax; under defined circumstances by the 60%-income method taxing 60% of dividends. In an empirical analysis, the hypothesis about decline of share price around ex-dividend day and the hypothesis about decline of share price equal to dividend after tax were tested. Additionally, existence of positive relationship between total return on shares before tax and dividend yield and existence of no significant relationship between total return on shares after tax and dividend yield were verified. The decline of share prices was proved in every year. The existence of positive relationship between total return on shares before tax and dividend yield was confirmed in every year except 2006 and 2008.
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Competitiveness of the german economy in the context of the Social Market Economy
Sankot, Ondřej ; Hnát, Pavel (advisor) ; Antal, Jarolím (referee)
This work inquires into the topic of German competitiveness in dependence on the economic policy. The first chapter analyses current german competitiveness on the basis of statistical data and multicriterial competitiveness indicators. The second chapter describes the social market economy as a unique social economic model, its development and effect on competitiveness. The third chapter is dedicated to the german reunification, its results and reforms necessary to maintain competitiveness.
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Intercultural aspects of cooperation – Czechs, Germans and Austrians
Kaprasová, Dana ; Křečková Kroupová, Zuzana (advisor) ; Odehnalová, Jitka (referee)
The objective of the thesis is to identify specific features of the German and Austrian cultures and to examine how the cultural differences are reflected in a mutual cooperation with representatives of the Czech culture. The thesis also contains an introduction into intercultural management and methodology of cultural dimensions and standards and their most popular representatives. Cultural standards of Germans and Austrians were examined by means of an interview and questionnaire research among Czechs who have been repeatedly and on a long-term basis in contact with either of the mentioned cultures. In order to get a better understanding of the other parties the research was also conducted among Germans and Austrians who have been in contact with representatives of the Czech culture. The thesis is recommended to businesspeople, managers, workers and any other individuals who are about to cooperate with Germans or Austrians.
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Trade and investment potential between Russia and Germany
Maierová, Věra ; Hnát, Pavel (advisor) ; Sudliankou, Aliaksandr (referee)
The work is focused on trade and investment relations between Germany and Russia, particularly in view of the potential development of Russia. There are summarized the major macroeconomic data on Russia and Germany. You can find there also the structure of foreign trade between this two countries, their major trading partners, business relationship of these countries. All this is demonstrated by the influence of the largest companies in the country on their mutual trade. The last part is devoted to the German foreign direct investment in Russia and to their other possible extensions.
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Europe as a multicultural society: Comparison of different countries` approaches
Pecháčková, Michaela ; Havlová, Radka (advisor) ; Druláková, Radka (referee)
This bachelor thesis deals with problematic integration of Muslim minority in chosen European countries and thereby reflects increasing discontent and radicalization on both sides. It aims to examination of mutual coexistence of West and Muslim civilisation in European environment in connection to theoretical multiculturalism concept as a model of coexistence of different cultures. This work especially focuses on the analysis of mutual conflict aspects putting the accent on different cultural and value orientation, identity perception and the way these starting points are expressed in reality. For this purpose three European countries were chosen: France, Germany and United Kingdom. On their example different approaches to immigration are shown as well as different immigrant integration models. In conclusion some concrete problems are presented and at the same time different approaches and opinions to their possible solution are examined.
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