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Theoretical and practical aspects of building an internal market in the European Union
Ševčíková, Michaela ; Kučerová, Irah (advisor) ; Hřích, Jan (referee)
The thesis deals with theoretical and practical aspects of building an internal market in the European Union. It makes a theoretical reflection of European economic integration, identifies the forms of economic integration and analyses individual theoretical concepts. The thesis concentrates on analyzing the fundamental strategic documents which influenced the process of building an internal market. The thesis investigates the four basic freedoms - freedom of movement of goods, services, labour and capital - which are necessary preconditions for an effective functioning of an internal market. It analyses achievement of an internal market in practice, identifies its most fundamental obstacles and offers possible solutions that would remove them. The paper also offers a comparison of efficiency of economies of the European Union, the United States and China.
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Theoretical and practical aspects of building an internal market in the European Union
Ševčíková, Michaela ; Kučerová, Irah (advisor) ; Hřích, Jan (referee)
The thesis deals with theoretical and practical aspects of building an internal market in the European Union. It makes a theoretical reflection of European economic integration, identifies the forms of economic integration and analyses individual theoretical concepts. The thesis concentrates on analyzing the fundamental strategic documents which influenced the process of building an internal market. The thesis investigates the four basic freedoms - freedom of movement of goods, services, labour and capital - which are necessary preconditions for an effective functioning of an internal market. It analyses achievement of an internal market in practice, identifies its most fundamental obstacles and offers possible solutions that would remove them. The paper also offers a comparison of efficiency of economies of the European Union, the United States and China.
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Financial analysis of a company in the context of the european economic integration process
Fedyszyn, Tomáš ; Holečková, Jaroslava (advisor) ; Poborský, František (referee)
There is a relation between financial analysis of a company and the economic and legal environment of its registered place of business. The financial analysis is based on the financial reports reflecting the requirements of the national or supranational system of financial accounting. The creation of the single internal market of the European Union leads to harmonization of the financial accounting and reporting of the individual member states. The companies residing in the Czech Republic are obliged to make out the annual closure of accounts in compliance with the Czech Accounting Standards that reflect the requirements of the 4th directive of the European Communities. Under particular circumstances they also make out the closure of accounts in compliance with the International Accounting Standards IAS/IFRS reflecting the requirements of the International Standards Regulation adopted by The European Communities. Among such companies there belongs a subsidiary, T-Mobile Czech Republic, of which the financial analysis can be carried out based on the two different accounting standards. Finding out to what extent the conclusions of the analyses differ is the main task of the diploma thesis.
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