|
|
The support of small and middle enterprises in Strakonice region
CUHROVÁ, Jana
The main target of the thesis``The support of small and middle enterprises in Strakonice region`` is to analyze the chosen types of business support and their using of small and middle subjects in Strakonice region. To reach this target different analyses were implemented {--} analyse of small and middle enterprises in Strakonice region, SWOT analyse of Strakonice region, analyse of registered unemployment rate in the whole territory, region and particular micro-regions. The possibilities of support´s drawing for this type of business were observed and how these types of support are used in individual years was investigated. Not least the drawing of financial help from EU funds was examined.
|
|
|
Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
|
|
|
The development and future of the European Monetary Union
FIALA, Jakub
Diploma thesis, European Monetary Union, its Development and the Future, deals with the reasons, which ultimately led to the foundation of the later European Union and afterwards the European Monetary Union. The journey, which leads up to the present where we are now, lasted for several decades. The experience with the two World Wars on the European territory was the sufficient reason why the European countries embarked on this common journey. In the first part this thesis offers the insight into the past. In short, the most important historical milestones on this road, leading towards the European, respectively the European Monetary Union, are suggested here. The second part of this thesis focuses on current problems of the European Monetary Union. The individual European macroeconomic indicators are compared with the results obtained overseas, particularly in the U.S.A. and Japan. Ultimately, it appears that the EU in comparison especially with the U.S.A. is lagging behind in some indicators. Another part of the thesis is dedicated to the optimum currency area. Is therefore the European Monetary Union the optimum currency area? A few indicators give again the answer to this question. The resulting values of the indicators show that the European Monetary Union is not the optimum currency area today. The reasons can be found particularly in the political than the economic area. Therefore, there is lots of work waiting for the European politicians, officials, but also ordinary citizens, and it will be only up to them, which way the European Union sets out.
|
|
|
Development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and causes of this development
STŘELEČKOVÁ, Lucie
The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.
|
|
|
Possibilities of International Cooperation among Kindergartens
CHALOUPKOVÁ, Věra
The final Bachelor´s dissertation work deals with possibilities of international cooperation at nursery schools by means of international educational programmes and exemplifies factual cases. It is based on the present educational qualification for both children and teachers and necessity of more effective and more attractive learning and playing which can create good knowledge essentials for life, study and work in Europe Union. Dissertation includes interview which surveys the present knowledge, attitudes and experience of teachers in this field. It brings instructions for schools or individual teachers who would like to widen and enrich their activities abroad. It emphasizes possibilities of using modern infomation technologies for language-teaching and for exploring culture and traditions in other countries.
|
|
| |
|
|
Consumer Protection
HRBKOVÁ, Vendula
By the help of filled questionaries I wanted to discover what people can imagine under the term consumer protection, where they can find informations and advices concerning this problems and what are their experiences with reclamations and also with shopping goods on the internet. I was discovering further, how they assess standard of consumer protection in Czech Republic and what can help to some improvement.
|
|
|
Implementation of the Euro in the Czech Republic in comparison to implementation in Slovakia
ŠTEFKO, Martin
The diploma thesis deals with the topic of implementation of the euro in the Czech Republic in comparison to implementation in Slovakia. The aim of the thesis is the analysis of systems of the implementation in the Czech Republic and the Slovak Republic, the comparison of differences and description of reasons why the Slovak Republic implements the Euro earlier than the Czech Republic. The partial aim of the thesis is to discover the impact of the implementation in both countries {--} the real one in the Slovak Republic and the anticipated one in the case of the Czech Republic. The thesis is divided into two parts for fulfilling aims. The first half of the thesis gives a survey of history of the monetary policy in the European Union and in the Czech Republic. The second half of the thesis focuses on the comparison itself and analyzes the implementation of the Euro in both selected countries. Main criteria for analysis are the fulfilling of Maastricht criteria, adoption of reforms and the authorization of legal acts.
|
|
|
Injury prevention is selected EU countries
ŠESTÁKOVÁ, Jana
Abstrakt Injury prevention is selected EU countries. The subject of my diploma work is focused on injury prevention in selected EU countries. Injuries do not present only serious health problem but also socio-economic problem. Traffic injuries in OECD countries contribute in overage 41 % to all deaths of children up to 14 years of age as a consequence of injury. The objective of my work is to describe approach of selected EU countries to injury prevention and map preventive measures in injury prevention in selected countries, including Czech Republic, Slovakia, Sweden, Italy, Germany and France. Prevention is targeted activity based on cognition that injury prevention is always simpler than dealing with irreversible consequences. Work objectives have been identified by work quantitative research methodology. I have been focused on government documents, legislative regulations as well as other documents dealing with injury prevention. Materials which were subject to secondary analysis were received from several main resources, including governmental, state and non-state institutions of selected EU countries. Due to inaccessibility of some documents or unsuitable or unfound resources, I have used complementary questioning method. I have addressed respondents living and working in selected EU countries. The issue of child injury prevention is on preference positions in political programs, takes place on all levels, including state, regional and local levels. States adopt national injury prevention action plans; approve legislative measures, such as speed in municipalities, use of cycling helmets by children, use of retaining systems. School and out-of-school traffic education is organized in all of the selected EU countries. It should begin already at pre-school age. Parents play significant role as well as state and non state institutions. The most complex program in the selected EU countries is called "Safe Communities". In all of the selected EU countries there are also other organisations which participate in preventive programs, events, trainings and campaigns. In addition other local authorities, administration bodies, organisations and communities of interest and individuals can be invited to cooperate and all these activities can be coordinated and interconnected. The issue of injury prevention must be dealt with continuously. Coordinated and consistent prevention of child injuries has positive impact on reduction of child injury rate and death rate. Result of the work will contribute to better foreknowledge, education and comparison. In addition its will be used for learning purposes by ZSF JU.
|
|
|
The procedure of project preparation and realization within structure fund EU
FOUŇOVÁ, Michaela
The main aim of this dissertation is to provide a practical guide for entrepreneurs in the field of structure funds EU, describing of necessary information, which are important in area of project preparation, administration, realization and finalization. This guide should contribute to easier orientation of applicants in the structure funds area, improve quality of submitted projects and in consequence increase amount of drawing from structure funds EU in the Czech Republic.
|
guest ::
