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Mezinárodní daňové plánování
Jauker, Michal ; Vančurová, Alena (advisor)
Účelem této práce je poukázat na možnosti, které se nabízejí v mezinárodním daňovém plánování nadnárodním společnostem, a jak tyto možnosti správným způsobem využít pro optimalizaci daňové povinnosti v rámci struktury, a tím i maximalizaci možného zisku. Hlavním zaměřením je daňová optimalizace v rámci Evropské unie, jen okrajově jsou zde zmíněny možnosti využití klasických offshore center pro daňové plánování (Britisch Virgin Island). Dále pak možnosti jak zajistit, aby všechny způsoby využité pro plánování byly maximálně transparentní, aby nedocházelo k rozporům s daňovými zákony. Jsou zde vylíčena i rizika, která mohou nastat.
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International trade with fresh fruit and vegetables
Laketić, Aleksandar ; Štěrbová, Ludmila (advisor) ; Halík, Jaroslav (referee)
The main goal of my Master´s thesis is to evaluate dynamic environment of international trade with fresh fruit and vegetables. In the first part of my thesis I analyzed importance of the production of fresh fruit and vegetables for economies of selected countries. Next I had described the trade flows and patterns. In the second part I made a characterization of payment terms and trade negotiations in the context of international trade with fresh fruit and vegetables. Furthermore I made an analysis of import and export rules and regulations of the EU. Based on this analysis I came to general conclusions on the trade policies of countries and communities. In the last part of my thesis I applied findings from the previous parts on the analysis of two cases. The first analyzed case is the situation of imports of Chinese pomelo to the EU, with regards to maximal residue levels of pesticides. Second analyzed case is the situation of South African citruses imported to the EU, with regards to the problematic of citrus black spots.
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International trade in a Kraft paper intended for contact with food
Vodičková, Martina ; Regnerová, Olga (advisor) ; Zdeněk, Zdeněk (referee)
The master´s thesis deals with international trade with packaging paper intended for contact with food.
The theoretical part concentrates on packaging types and functions, the history of the paper industry in the Czech Republic and the world market with packaging paper intended for contact with food. The legislation of each country is very important for this type of business, therefore the legislation in selected countries is briefly described, including internationally regarded certification.
In the practical part the author analyses the sales of the company Mondi Štětí a.s. in the years from 2010 to 2012 and defines countries with the highest purchasing of packaging paper for end-use with food contact.
The third part is devoted to evaluation of the market and the way the company trades on the market. There are contained proposals for optimization leading to the acceleration of trade in this commodity
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Evaluation of the importance of international trade for Finland
Beneš, Michal ; Regnerová, Olga (advisor) ; Zdeněk, Zdeněk (referee)
The diploma thesis is focused on Finnish international trade and its importance for the national economy. The thesis is divided into two parts: theoretical part and practical part.
The theoretical part is done using the method of literature research and contains relevant information about the international trade. It is focused on foreign market entry modes, delivery and payment terms, the importance of international trade in the national economy and economic sanctions using in international trade.
The practical part first describes the Finnish economy using the key economic indicators and then analyses the Finnish international trade. The analysis is mainly focused on the international trade with goods and contains chapters about development indicators, commodity and territorial structure, major export-oriented companies and government export support services. The thesis also analyses international trade between Czech Republic and Finland and the impact of Russian economic sanctions on Finnish exporters. In the final part, the results are summarized and evaluated and there are proposals to increase Finnish exports and strategies and recommendations for Czech exporters when trading with Finland.
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International Monetary Fund
Drobná, Martina ; Hrdlička, Pavel (advisor) ; Severová, Lucie (referee)
The object of this thesis is an analysis of the current role of the International Monetary Fund in the 21st century. The first part of this thesis is focused on history that led to foundation of this international organisation, the reasons for its establishment and its characterization. The second par introduces one from the most important roles of this Fund, which is providing of credit to the countries that have financial difficulties. The result of this part is an appraisal of these loans and their future development. The last part of this thesis assesses current tasks of the Internationl Monetary Fund and its role in the future.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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Automated business systems in Forex
Bleha, Lukáš ; Čechura, Lukáš (advisor) ; Kateřina, Kateřina (referee)
The thesis characterize the international foreign exchange market Forex and systems used in the market for capital appreciation. In the first part is discussed why this market is so specific and how is trade. After that gradually resolves the issue of automated trading systems. The target is to declare important facts for creating the system. Of those, then practical part obtains data, where develops automated trading system step by step from the outset. The main target is to develop a system that can make a profit in real terms. All procedures are used as are used in practice. It is focused on creating landing rules, analysis, optimization, programming and special testing. The results then indicate the quality of the whole system. When the results are adequate, the system is trading in real terms and in real time. On this part already connected final part, and it is evaluate the results. Based on the success or failure are suggested additional recommendations for further utilization of the created system.
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Protection of personality in the legal system of the Czech republic
Houdek, Miroslav ; Uhlík, Milan (advisor) ; Pavla, Pavla (referee)
The thesis deals with the protection of personality in the legal system of the Czech Republic. Its aim is to specify the possible ways protection of personality in the legal system of the Czech Republic with using of appropriate methods; and also to determine the number of reported and the Czech Police investigated cases including their treatment and in case of deficiencies in the legislation, organization and management are found, to propose measures to eliminate them. The theoretical part contains international and national legislation regulating protection of personality in the legal system of the Czech Republic. In the practical part there is an evaluation of legislation at first, followed by proposed measures to eliminate deficiencies in the field protection of personality. This is followed by analysis of wiretapping and recording of telecommunication operations and analysis of statistical data of selected cases undertaken by the CZ Police. At the end of the empirical part there is performed a quantitative research by using a questionnaire that is intended to members of police and citizens. The resulting values are analyzed, evaluated and translated into charts and graphs. In conclusion there is a proposed change in the law in the sense of de lege ferenda.
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Diagnostics brakes – start braking power
Rádl, Jakub ; Pexa, Martin (advisor) ; Pošta, Josef (referee)
The goal of this thesis is to analyze the current state of vehicle brakes construction, possibilities of measuring the brake power, braking deceleration and to analyze the influence of pipe diameter to the beginning braking force, based on data from the measuring in the dynamic cylindrical testing lab.
In the first part are described braking systems and Czech and International legislation, which have to comply with all road vehicles. The section also describes ABS, the modern brake system elements and testing methods that measure the requirements of the braking effect. The next section discusses the methodology of measuring and describes the experimental cylindrical test at Czech Agricultural University in Prague.
In this thesis, they are processed and evaluated the data obtained from the measurement. At the conclusion are summarized the findings from the data evaluation and overall assessment of the influence of pipe diameter to beginning braking power.
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Theory of the firm - International market with specific commodities
Zalabáková, Klára ; Šrédl, Karel (advisor)
The thesis is focused on international business with wild animals and especially on the factors influencing prices on the market and public opinion about this issues This document is divided in to two parts, theoretical literature research and practical implications.
The theoretical research of the thesis is mainly about characterizing economical terminology concerning specific market, firm, and competition. It explains basic concepts relevant for the given topic. The largest part of this chapter is description of the declaration CITES, which is the basic regulatory power in business with wild animals.
The practical part of the thesis describes the factors influencing prices of this specific commodity on given markets. For easier understanding of market' s complexity and character of the market, entry barriers are being described. Next there are four countries being compared according to economical parameters and five specific animals on which the differences in prices, for import and export, are demonstrated. Thanks to the inside information there are tables describing the most important factors influencing the prices on the market. Provided data is used to derive conclusions of this part of thesis. In the second half of there is the questionnaire aimed at the general public opinion about the breeding exotic animals. The survey results are compared with expert opinion in the sector, then he creates recommendations on possible changes to the system
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