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Special business operation
Gladyšev, Michail ; Sato, Alexej (advisor) ; Sokolov, Ivan (referee)
The aim of this bachelor thesis is to verify hypothesis, that import of flowers from the Netherlands to Russian Federation as one cohesive business operation is efficient. In this work transportation of flowers from Holland to Russia is described as a special business operation and is compared to usual business operation. Furthermore, I focus on particular aspects of this operation. This thesis may be used as information base about european market with flowers.
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Fondové pilíře důchodových systémů Nizozemí a Švédska
Kupová, Beata
The work is focused on the functioning of pension schemes in Netherlands and Sweden, especially the importance and parametric set of second pillars. The pension systems of both foreign states, including the Czech Republic, are characterized, and then compared the inclusion and importance of funded pillars in pension systems. Then funded pillars are compared according to selected criteria. Recommendations are deduced for modification of the newly created second pillar of the Czech pension system, inspired by foreign countries.
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Ouessant Sheep and Its Breeding in the Czech Republic and in some selected Countries of the European Union
VEBER, Tomáš
The author of this Bachelor thesis deals with sheep breed, called Ouessant Sheep. He wants to describe the status of its breeding in the Czech Republic and in selected States of the European Union. His work is handled in the form of literary research and focuses on the description and analysis of the current state of Ouessant (Ushant) Sheep breed in the mentioned countries: Begium, Germany, France, The Netherlands and Great Britain, with attempts to emphasize the elements and phenomena in the farms of the specific. Finally, it is attempting to bring the questions, on which it would be necessary to search the answers further systematic research.
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The accounting and tax environment for business in the Netherlands
Přibylová, Petra ; Skálová, Jana (advisor) ; Láchová, Lenka (referee)
Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.
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The traditional elements of the Dutch landscaping in the painting of Roelandt Savery
BUREŠOVÁ, Šárka
This thesis deals with the personalities of the Dutch artist Roelandt Savery. At first the thesis is dedicated to place his work into the historical and artistic context. This section presents a painterly tradition from which the Dutch landscape production derives at Savery´s period. Next the personality of Roelandt Savery is illuminated. This part deals with the artist's life and his complete work. Subsequently this part expands into the introduction of art personalities who influenced the Savery´s work. In addition to direct artistic influences I also devoted the thesis to the religious component of his work. It is exposed on particular examples.
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Accounting and tax implications of doing business in the Netherlands
Popelková, Kristýna ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this work is to describe the Dutch business environment and determine its basic characteristics to know them when you are starting a business. The introduction briefly describes the Netherlands in general followed the definition of legal forms of business. Next part is about accounting - accounting standards and statements, including theirs regulation and history. End of work deals with tax issues, which undoubtedly entrepreneurs are interested in when they are planning to move or establish their business here, so after reading the reader gets an overview of all the circumstances, which meet him during settig up his business and on that basis he should be able to decide whether the relocation of his business is good for him or not.
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The Public-Private Partnership in the infrastructure of the Netherlands and the Czech Republic
Procházková, Alena ; Mejzlík, Ladislav (advisor) ; Zwerk, Danny (referee)
In the Czech Republic, half of the infrastructure network is still missing. Moreover, in the past, Dutch and Czech road infrastructure projects have been delivered over-budget and rarely on schedule. Despite a weak fiscal position in the Czech Republic there is still a need for infrastructure investments. Solution for mentioned issues can become the realization of the Public-Private Partnership (PPP) projects. The features (for instance the payment mechanism) of Public-Private Partnership (PPP) projects not only make these investments possible but also solve other problems mentioned. Both the Netherlands (NL) and the Czech Republic (CR) have already established an environment enabling PPP implementation (e.g. established PPP Units, methodologies, dealing with legislation); But despite many PPP projects being carried out on the municipality level, there is not even one PPP project being implemented on the national level in the CR. This is in contrast to the NL, where there is already a developed PPP market, and there is investment in several new national projects every year. How can the CR improve its PPP implementation policy? The answer to this question provides the final recommendations based on the Dutch PPP practice within this Master's thesis. Learning from mistakes of the other countries, in this case it is the Netherlands, may provide for higher effectiveness in the PPP implementation and in the faster adaptation or improvement of the current partnerships. To elaborate the thesis it has been used interviews, questionnaire and several primary and secondary sources, that have been available in czech, dutch and english languages. The main contributors to the development of this thesis have been the experts from the Dutch PPP Unit at Ministry of Infrastructure and Environment and the experts from the UNECE, who commented on the results and enabled application of the UN National PPP Readiness Self-Assessment tool to enhance the quality of the thesis. Other contributors are experts from PPP Centre at Ministry of Finance of the Czech Republic, PPP Association, Czech Ministry of Transport and Ministry of Finance. The tools, recommendations, as well as the PPP maturity Pyramid occurring within the Master's thesis can be applied not only for the further development of the PPP implementation in the Czech Republic, but also in other Eastern European countries. General recommendations arose by comparing practices of both the CR and the NL with respect to the UNECE's criteria. The all recommendations have been shown for clarity in terms of political, practical and procurement level. This comparison has practically enabled to point out the strengths and weaknesses of PPP projects in the CR and NL. Dutch experience has served as a source of considerable information that can make the practical implementation of Czech PPP projects much easier. As a part of the final conclusions of the thesis can be considered a PPP Maturity Pyramid, which schematically describes the current position of both countries due to the successful use of PPP projects. Basically, both countries have already passed "Bad" experience with PPP projects, have produced suitable environment and conditions for their use, but the next step is very important for the successful implementation of PPP projects in the CR. Based on the political support (considered as an essential factor), it is necessary to learn from the past mistakes and start with the practical realization of simple projects (from the beginning) that can be the basis for a standardization and a practical application of PPP projects in the future.
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Business opportunities for Czech enterprises in the Netherlands
Potočková, Zuzana ; Mišovská, Soňa (advisor) ; Petruš, Štěpán (referee) ; Nováček, Jan (referee)
Tato práce pojednává o vzájemných obchodních vztazích České republiky a Nizozemí. Cílem práce je nalézt vhodné komodity pro vývoz do Nizozemí a objevit možnosti pro výrobní spolupráci těchto zemí. Pro dosažení cíle jsou využity široké analýzy statistických údajů a současných poptávek. Hlavním zdroj pro dosažení cíle však představují zkušenosti z praxe a informace, získané od zastupitelských úřadů a CzechTrade. Z důvodu výborného geografického umístění Nizozemska se práce se ve svém závěru zabývá i možností reexportu České republiky prostřednictvím tohoto státu.
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institute of ombudsman ( in Sweden, Netherlands, Great Britain and European ombudsman)
Häuslerová, Kateřina ; Svoboda, Karel (advisor) ; Valachová, Kateřina (referee)
Obsahem diplomové práce je osvětlení a porovnání ombudsmanských institutů ve Švédsku, Nizozemí, Velké Británii a institutu evropského ombudsmana. Přes určité odlišnosti v počtu ombudsmanů, rozsahu jejich působnosti, pravomocech a jejich aparátu, institut ombudsmana ve všech těchto státech má za hlavní cíl ochranu osob před jednáním úřadů, pokud je jejich jednání v rozporu s právem, neodpovídá principům demokratického právního státu a dobré správy, jakož i před jejich nečinností, a tím přispívá k ochraně základních práv a svobod. Velice důležitým aspektem mé diplomové práce je také analýza možností, které by se daly aplikovat na instituci Veřejného ochránce práv v České republice. Tato analýza je založena na poznatcích o postavení a činnosti ombudsmanů ve vybraných státech a v Evropské Unii.
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