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Reform of pension system in the Czech Republic from the perspective of the experience of Visegrad Group
Šubrtová, Tereza ; Dočkal, Dalibor (advisor) ; Štěpánek, Pavel (referee)
Pension reform in the Czech Republic is a frequently discussed topic. Look at the present state of pension system and its development we can supposed that pension reform will be necessary. This work deals pension reform in the Czech Republic compared with countries of Visegrad Group and financial burden analysis of pension systems. Necessity of reform depending up demographic development of society is described in the first part of the work. There are also mention steps leading to the stabilisation of pension system in the Czech Republic. Below is present development of pension system and pension insurance from 90th of 20th century to the present. Next part of the work presents pension systems in others Visegrad countries (Slovakia, Poland and Hungary) and their reforms. The conclusion compares the financial burden of pension systems in each country and its evaluation.
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Energetics in Visegrad Group
Horák, Lukáš ; Černá, Iveta (advisor) ; Čajka, Radek (referee)
Main purpose of this thesis is to find out how self sufficient concerning the energy raw materials are countries within Visegrad group. Further purpose of my thesis is to analyse total primary energy supply, the structure of energy supply in countries of Visegrad group and its developments in last 4 decades. Furher I want to reveal how the structure of total primary energy supply and structure of electricity generation reflect the disponibility of raw materials in these countries and transformation of economics in the nineties. A sub-objective of my work will examine how countries of the Visegrad Four use the potential of renewable energy sources and how they support it.
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The role of the Visegrad Four under current conditions.
Harvišová, Simona ; Klosová, Anna (advisor) ; Gullová, Soňa (referee)
The theme of the diploma thesis is the Visegrad Four and its activity from the establishment in 1991 to the present. The aim of the thesis is to focus on the main purpose of the Group. The thesis examines fulfillment of set goals, which accomplishment the cooperation of V4 enabled. Significant activities of the group include EU entry, NATO entry, Schengen membership and establishment of CEFTA. The thesis covers present economic development of members of Visegrad and monetary policy regarding possible Euro acceptance. In the closing part there are the current priorities and spheres of cooperation of the Visegrad Group evaluated, i.e. activity in the EU and cooperation within V4, as well as other future perspective interest areas.
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Development of trade in goods and services between Germany and countries of the Visegrad Group between 2004 and 2008
Černý, Jan ; Karpová, Eva (advisor) ; Bič, Josef (referee)
This paper examines the trade between Germany and countries of the Visegrad Group (Czech Republic, Hungary, Poland and Slovakia, thereinafter as V4) from 2004 to 2008. Germany is a very important business partner for all of these countries. It focuses mainly on the influence of the economic development of Germany on trade of these countries and also the influence of the EU eastward enlargement in May 1st 2004, when the countries of V4 joined the internal market of EU. Firstly, the economic development in Germany between 2004 and 2008 is described. Other factors, which influenced the trend in trade between Germany and the countries of V4 are also mentioned. After that, description of the development of trade in goods and services between Germany and each single country follows - before 2004 and between 2004 and 2008. Finally, development of the trade of particular countries is compared. On the basis of this comparison, a strong influence of the development of the German economy mainly on the trade in goods between Germany and countries of V4 is proven. There is also an obvious effect of EU eastward enlargement -- it evoked a strong increase in export and import. Following characteristics are typical for trade between Germany and countries of V4: For all of these countries Germany is the main business partner, but it's share on the trade of these countries is decreasing. Big share of machinery and transport equipment (mainly in Hungary and Slovakia) is also important. Trade in this commodity group strongly depends on the economic situation in Germany.
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The enlargement of the Schengen area in 2007 with a view to the Czech Republic
Klemšová, Veronika ; Druláková, Radka (advisor) ; Dubský, Zbyněk (referee)
The diploma thesis aims to describe the enlargement of the Schengen area in 2007 with nine states that became members of the EU in 2004- without Cyprus. The great attention is paid to the Czech Republic. In the first chapter I explain the basic terms and mechanisms of the Schengen cooperation. The next chapter deals with the preparation course and the evaluation proces of the states preparing for the accession to the Schengen area. It was the Visegrad group (V4) which played a very important role during the preparation that is why I focused on the cooperation of this group in the third part of my diploma thesis. At the same time there is the visa harmonization cooperation within V4 mentioned there. The main part of the diploma thesis is the chapter called the Czech Republic and the Schengen area where I analyse a strategy and arrangements implemented in the Czech Republic. The enlargement of the Schengen area with nine new states was accomplished in 2007 thanks to consistent preparation of all countries that was verified by evaluation mission experts. The participation in the Schengen area has its positive and negative sides. The impacts of the Schengen enlargement and the problems rised after accession of nine states to the Schengen are more described in the last chapter.
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Optimization of the income tax base by the use of tax depreciation
Sobotková, Lucie ; Schvábová, Andrea (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis is focused on the topic "Optimization of the income tax base by the use of tax depreciation". The income tax optimization consists of the comparison of the optimization of the low and the high tax base within the Visegrad group (Czech Republic, Slovakia, Hungary, and Poland). The thesis has two aims, the first one is interested in analyzing Czech legislation and the second one compares the methods and rules of tax depreciation in the other countries of Visegrad group. The first part determines the differences between tax depreciation, book depreciation and depreciation according to IFRS. The second part defines tangible and intangible assets, tax subject and depreciation basis. The third part is focused on the methods and opportunities of depreciation in the Czech Republic, moreover the currently approved amendments connected with tax depreciation is mentioned at the end of this section. The depreciation rules valid in Slovakia, Poland and Hungary are characterized in the following part. The last part compares depreciation of a car and a computer, using different depreciation methods and evaluates their eligibility for the optimization of the low and high tax base.
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Environmental protection expenditure in Visegrad countries
Smolková, Monika ; Šauer, Petr (advisor) ; Dvořák, Antonín (referee)
Environmental protection expenditures are important from two major points of view. The first point is due to the expenditures' contributions to tackle environmental problems. The other point results from the problem of efficiency, because expenditures constitute a substantial part of funds from public budget and private sources. In my work I investigate the public environmental protection expenditures in Visegrad group. The main goal is to analyze the public expenditures assigned to environmental protection in the Visegrad group countries and discuss the cause of their differences. These differences can be due to the various environmental politics in addressed countries. In order to fully understand the issue and differences of the public environmental protection expenditures in Visegrad countries, I devoted the first part of my thesis to the explanation of notions like public expenditure, environmental protection expenditure and EU funds. Furthermore, I present the characteristics of the Visegrad group countries and the development of their environmental protection policies from 1989, until the present time. To better illustrate the public expenditures in the given countries, my work also includes an analysis of the public environmental protection expenditures in time segments, per capita, and per GDP units. Attention is also paid to the sources of funding used in investigated countries. The conclusions are drawn from data on investment expenditure on the environmental protection.
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Nominal and real convergence in Visegrad group countries
Smiešková, Zuzana ; Adámková, Vlasta (advisor)
Creating a stabile economic environment that is able to resist the competitive pressure at the European market was one of the main conditions for candidate countries in the integration process. In present all new member countries of the European Union are getting ready to enter the European Area, which will represent the round-off of their integration efforts. The countries of the Visegrad group, that are former centrally planned economies of the Soviet block, form quite homogeneous unit and their positions in the integration process were very similar. The main objective of my work is to provide a complex illustration of the progress made in economies of V4 group both during the integration process and over last few years after their accession to the European Union.
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