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Metal waste trade on the example of chosen company
Vochocová, Gabriela ; Hinčica, Vít (advisor) ; Sato, Alexej (referee)
The topic of my bachelor thesis is Metal waste trade on the example of chosen company. The aim of the the thesis is to introduce the metal waste trade generally and to introduce the company with the purpose of recommendation for further development. The first part of the thesis is devoted to the introduction of the metal waste trade, specific conditions of making business in this area, possibilities of setting buying and selling prices and metal waste trade development. The company is presented in the second part of the thesis including possible further development and recommendations.
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The importance of the Rhine-Main-Danube Canal for Central European logistics area
Kapustová, Alena ; Sato, Alexej (advisor) ; Hinčica, Vít (referee)
This bachelor thesis executes an utilization and importance of the Rhine-Mohan-Danube Canal as a major waterway in Europe. One of the main goals, with using the available information, is to confirm or disconfirm, on the basis of the hypothesis, whether the Rhine-Main-Danube can meet the requirements, for that was originally built. The introduction of the main text introduces inland waterway transport and evaluates its effectiveness. Later is presented the Rhine-Main-Danube canal and analysis of its transport efficiency. Based on these data, it is possible to clarify the importance of the Rhine-Main-Danube Canal for countries in its availability. Individual parts of this waterway are providing information about the versatile use of watercourses. At the end of the main part are summarized the main advantages and disadvantages associated with using of the Rhine-Main-Danube Canal.
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Export strategy of the Czech Republic 2012–2020 (focusing on India)
Bláhová, Tereza ; Sato, Alexej (advisor) ; Hinčica, Vít (referee)
In order to eliminate dependence on European markets and diversify Czech exports, the Export strategy of the Czech Republic 2012-2020 identified 12 priority countries and one of them was India. The aim of this bachelor thesis is to define the potential of India for Czech exporters by evaluating the effectiveness of the Export strategy of the Czech Republic for period 2012-2020. This thesis deals with Czech pro-export policy, trade between the Czech Republic and India and evaluates opportunities and threats for Czech exporters who trades with India.
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International economic organizations and impact of their activities on international trade development
Jovičić, Elena ; Sato, Alexej (advisor) ; Štěrbová, Ludmila (referee) ; Čajka, Peter (referee)
The necessity for a more adequate regulation of global trade relations (including support for the liberalization and development of international trade), in the context of the deepening globalization processes, requires a greater level of involvement of international economic organizations and more effective implementation of their activities. The primary purpose of the dissertation is to determine whether and how the World Trade Organization, the United Nations Conference on Trade and Development, the International Monetary Fund and the World Bank Group have influenced the development of international trading system. The results of this thesis show that international organizations (primarily WTO and UNCTAD) during various stages of its development have been significantly affecting international trade growth mainly through the implementation of specific activities and measures related to a series of agreements and decisions. However, international organizations have had a divergent impact on international trade. The effectiveness of the implementation of specific activities and programs were depending on the political and economic situation of member countries, as well as the governments´ readiness and willingness to implement these measures. On the other hand, the effectiveness of realization of specific activities have been affected by either the internal weaknesses of the organizations, or the insufficient level of cooperation and coordination in the implementation of joint programs and measures aimed at international trade development.
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Analysis of specific instruments applied in the financial management of TNC with a focus on transfer pricing
Baluchová, Daniela ; Taušer, Josef (advisor) ; Sato, Alexej (referee) ; Baláž, Peter (referee)
Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.
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Internationalization of business activities of SMEs
Straka, Jakub ; Sato, Alexej (advisor) ; Komrska, Jan (referee)
This Master Thesis is focused on the topic of internationalization of small and medium-sized enterprises (SMEs). The main goal of this thesis was to find out if the czech SMEs are able to participate in international trade, how can they achieve that and if the provided support of SMEs is sufficient. The theoretical part describes the term small and medium-sized enterprises, its specifics, significance and the evolution of the SME sector in Czech Republic. The theoretical part further deals with particular aspects of internationalization and with the quality of the provided support of SMEs in Czech Republic. The practical part was realized in the form of semistructured interview with a owner of Simplejohn, inc and the main goal of it was to verify the conclusions reached in the theoretical part.
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Prospects of the mutual business cooperation of the Czech Republic and Japan
Rakowská, Petra ; Sato, Alexej (advisor) ; Halík, Jaroslav (referee)
The aim of this bachelor's thesis is to point out to opportunities to strengthen business cooperation between Japan and the Czech Republic. The basis for this analysis is the Export Strategy of the Czech Republic for years 2012 - 2020. This thesis is divided into 4 chapters. The first one is dedicated to the Export Strategy, which is aimed at diversification of the czech foreign commerce. The second chapter provides general information about the territory. It particularly deals with geography, demography, political system and economic situation of the country, which is analyzed using macroeconomic indicators. The third chapter describes the development of Japan's foreign trade. The last chapter is dedicated to the mutual commercial relationship of the Czech Republic and Japan. The development of their mutual trade, the possibility of using state assistance and evaluation of the opportunities for czech exporters is outlined in the fourth chapter.
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The meaning and aplication of delivery term INCOTERMS in the purchase agreement
Jankeová, Paulína ; Sato, Alexej (advisor) ; Kaščák, Tomáš (referee)
This bachelor thesis deals with the delivery terms and its meaning and aplication in the purchase agreement. The first part is theoretical. It provides an interpretation of the theory of international purchase agreement and the function and use of the Incoterms rules. It describes in detail the different rules and the comparison of the latest edition of International Commercial Terms 2010 with the previous version. The second part analyzes the practical use of different delivery terms in the business contract of specific company.
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