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Common Consolidated Corporate Taxe Base (CCCTB) and the impacts on the Czech republic
Prošková, Radmila ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
As a result of a growing number of Member States of the European Union the idea of unification and co-ordination of legal changes,including tax systems of each country, is growing stronger. The common consolidated corporate tax base (CCCTB) should establish unified rules for determining the tax base, and consequently this would eliminate double taxation, cross-border income, or tax evasion and suppression of tax competition among the states of the European Union. This work deals with the redistributive mechanism of the CCCTB, which would alocate the CCCTB to the group of the individual companies. Interim result of the discussion is to create a distribution threefactors formula consisting of variables - work, asset and sales. I applied the current conclusions of the European Commission to the Czech company Skoda Auto,a.s., whose parent company is in Germany.
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The Lisabon strategy and problems of its fulfillment in Czech Republic
Nováčková, Eliška ; Klvačová, Eva (advisor) ; Malý, Jiří (referee)
Práce pojednává o problému konkurenceschopnosti Evropské unie, který nabyl na důležitosti především v průběhu devadesátých let. Popisuje okolnosti vzniku Lisabonské strategie, nejkomplexnějšího programu reforem zaměřeného na růst konkurenceschopnosti EU, revizi Lisabonské strategie v jejím poločase a zapojení České republiky do jejího plnění. Ve svém závěru se zabývá cílem Lisabonské strategie předehnat ve výkonnosti USA a polemizuje o relevanci měření konkurenceschopnosti světových regionů.
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Analysis of nominal and real convergence of Czech republic and Slovakia
Andrejová, Margareta ; Plchová, Božena (advisor) ; Korandová, Jiřina (referee)
In the first chapter the thesis deals with the historical process of formation of the EU and EMU, in the other words euro area. Second chapter shows us the nominal and real analysis of convergence of Czech republic and Slovakia to the average of the EU 27 and former EU 15. Following chapters are about the process of ingression of Czech republic and Slovakia firstly to the EU and nowadays to the euro area. The aim of the thesis is to compare the process of the integration in these countries.
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Security of Slovakia from perspective of Copenhagen School
Pavúk, Ján ; Veselý, Zdeněk (advisor) ; Dubský, Zbyněk (referee)
The diploma thesis captures the contemporary security situation of Slovakia, identifies security problems by which it feels threatened, then goes on to point out whom and what Slovakia wants to protect and which strategy it plans to use in order to do that. At the same time it identifies the main insecurities of EU as a whole and those of Russia. These two powers are seen to play a major role in formation of relationships of amity and enmity, of cooperation and hostility in European regional security supercomplex of which, Slovakia is inseparable part. To describe and conduct analysis, author applies theories and analytical tools formulated by Copenhagen School. Most used were analytical frameworks and concepts of securitization, regional security complexes and sectoral approach to security.
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Vinařství v Evropské unii
Bartošová, Martina ; Musil, Martin (advisor) ; Maňák, František (referee)
Diplomová práce zjišťuje dopady připravované reformy společné organizace trhu s vínem v Evropské unii na Českou republiku. Zkoumá jaké dopady bude mít reforma na spotřebitele a výrobce a jakým směrem bude orientován trh s vínem v Evropské unii a v České republice. V diplomové práci je popsána současná situace vinařství v Evropské unii a v České republice. Podrobněji je popsána navrhovaná reforma společné organizace trhu s vínem a postavení České republiky a jiných států Evropské unie k navrhované reformě.
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The adoption of euro in Slovakia
Strmenský, Tomáš ; Adámková, Vlasta (advisor)
This bachelor thesis analyses the adoption of euro in Slovakia. It describes creation and progress of European monetary union in the second half of the 20th century, the Werner plan, the Delores plan, laying down Maastricht criteria in the Treaty of Maastricht in the first chapter. It analyses Slovakia's preparation and entering in EU in the second chapter, in the third chapter it handles with observance of the Maastricht criteria, that are neccessary for entering the European monetary union, namely between passage of a Strategic plan of adopting euro, National plan of adopting euro and Convergence report of European central bank. I want to review tha advantages and disadvantages of adopting euro, that are for example clear away transaction costs, simply business within the eurozone or better access of capital. Disadvantage is rise of inflation. Slovakia is going to adopt euro on 1st january 2008.
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Internal market EU: free movement of people
Janečková, Lucie ; Abrhám, Josef (advisor)
Free movement of persons is one of four basic freedoms of internal market EU. Graduation theses reports history and basic documents, rights and obligations of citizens of EU, limitation of free movement and social security. The thesis accentuates eastern enlargement in 2004 and transition period on free movement of workers. In terms of statistics dates and documents is striked a balance on impact of movement of workers from eastern countries on labour markets in EU. The thesis targets the austrian labour market in consequence of eastern enlargement.
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Support of SMEs after EU accession
Poláková, Martina ; Klosová, Anna (advisor) ; Gullová, Soňa (referee)
The goal of this thesis is to define the SMEs' position in the Czech Republic and to underline their essential significance as well es to draw attention to their vulnerability. It includes integrated general overview of MSEs' support opportunities in the Czech Republic, but also critical valuation of the effectivity of each form of support. At the end the thesis recommends the most effective forms of SMEs' support in each stage of their life cycle.
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