|
The issue of transport in international trade
SOUKUP, Václav
This diploma thesis deals with international shipping. Transportation in international trade holds, despite unstable developments during the last few years, is of vital importance. The main factor that affects most of the weaknesses associated with the current issue of transportation, the effect of the impact of the global economic crisis. The thesis also focuses on detail to frequent damage of cargo and proposes measures for their elimination.
|
|
Reversed discrimination in the Community contexts
Macháčková, Gabriela ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
Reverse Discrimination in the Community Law Context Gabriela Machačkova The final thesis discusses the issue of reverse discrimination, which arises when nationals/products of a Member State are disadvantaged because they are subject to a national regulatory measure, while foreign (EU) nationals/products are protected from that national measure by virtue of European Community (EC) law. It examines the question of scope of EC Law, specifically focusing on the extent to which nationals of a Member State who have never exercised their Community rights can claim their rights by applying the Treaty establishing the European Community. It addresses the question of extension of the scope of EC law to cover purely internal situations in which no inter-State element is present, and to which the fundamental freedoms (free movement of goods, services, persons and capital) do not apply. First, it reviews the development of European Court of Justice case-law on reverse discrimination and situations which can be regarded as purely internal. The time frame discussed in the thesis ranges from the late 1970s until the present. Reverse discrimination and purely internal situations are analysed in terms of the examples of the Court's jurisprudence. Secondly, as Union Citizenship has been introduced by the Maastricht Treaty,...
|
|
Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
|
|
The contemporary Czech art on the domestic and the global art market
Bacíková, Jana ; Gullová, Soňa (advisor) ; Štemberk, Jan (referee)
The goal of this thesis is to analyse trends of the contemporary Czech art on the domestic market and possibilities of the contemporary Czech artists to succeed on the international art market. The firts part of the thesis describes specific forms of contemporary art and their position on the art market. The main factors influencing contemporary art prices are mentioned. The next chapter is concentrated on trends of contemporary art in comparison with the other segments of the art market. The third chapter is focused on development of the contemporary art on the domestic market. It analyses the present situation on the Czech art market and explores the potential of the contemporary Czech art. The last part of the thesis evaluates a success rate of the contemporary Czech art on the global art market.
|
|
Propagation of inclined cracks to the interface of ceramic laminates
Novotná, Lenka ; Trunec, Martin (referee) ; Chlup, Zdeněk (advisor)
Composite materials with laminated structure provide advantages which are utilised during component design. Low density, temperature and chemical stability are the profitable properties predetermining application of ceramic laminates. The main obstacle for wide spread of ceramic materials is their inherent brittleness. Therefore, in this thesis, the crack propagation in ceramics laminates has been extensively studied. Laminated structures with various volume fractions of components (alumina and zirconia) were prepared by electrophoretic deposition. Evaluation of crack propagation through the interface and determination of basic mechanical properties was conducted on the basis of extensive literature search. Crack deflection originated in both presence of internal stresses and differences in elastic modulus during the crack interface passing was monitored. A special type of specimen geometry was employed with the aim to set arbitrary angle between crack and interface. It was experimentally found that the degree of crack deflection is dependent on entering angle and volume fraction of components. Higher crack deflection was already found in the bulk of the test piece comparing to the test piece surface. The 3D fracture surface reconstruction generated using laser confocal microscopy was used in this detailed crack propagation study. Further basic elastic and strength characteristics of laminates were determined and compared to those obtained from monolithic materials. The validity of the mix rule for elastic characteristics was confirmed by comparing of elastics modulus. The most reliable method for elastic modulus determination was marked the dynamic resonance method due to low scatter and consistency in measurement. The flexural strength of all laminates tends to be close to the flexural strength of the weakest component. Therefore the mix rule is not applicable for flexural strength estimation on the contrary of elastic characteristics. The change of component volume fraction leads only to change of flexural strength scatter. Thanks to gained knowledge about crack propagation and basic characteristic determination will be possible to design ceramic laminates more efficiently for given needs of application.
|
|
Analysis of the current situation in international banking regulation and its outlook for the future - from the Basel I Basel III
Růžička, Jan ; Taušer, Josef (advisor) ; Tůma, Zdeněk (referee)
The aim of the diploma thesis is to analyze the evolution of banking regulation from the turn of the 19th and 20th century with regard to the introduction of global standards of regulation and supervision. Great emphasis was placed on the status and functionality of the current regulation and also on its future shape as Basel III rules. In the theoretical part Basel I and Basel II projects are presented. The first of these is the concept from 1987 (Basel I) with the emphasis on greater stability and reliability of the international banking system. Basel I, however, represented a very simple and straightforward form of regulation, where the only monitored standard is bank's credit exposure. The amendment to Basel I and primarily Basel II, introduced a pillar regulation structure, which is still valid and provides national regulator a sufficient power to carry out its activities. The second, practical part of the thesis is devoted to current development and problems of banking regulation. This part introducing Basel III represents not only the key point of the gradual increase in the amount of regulatory capital until 2019, but also the introduction of uniform standards for measuring liquidity and strengthening the supervisory powers.
|
| |
|
Copyright protection of software
Vajbarová, Radka ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Copyright protection of computer's programs Summary The mainly points of my thesis are to show and provide with the basic information about the legal protection of computer's programs. This is in my opinion the mainly topic. In my diploma paper I've focused on valid computer's programs legal protection based on the Czech Author Act No. 121/2000 Sb., right of authorship, related rights of authorship and the variation others rights (the right of authorship) and also supportive by criminal rights. This valid legal protection corresponds to Europe's and international law systems. The computer's programs are protected by the rights of authorship like literary work (if they fulfill the conditions mentioned in § 2 art. 1 or § 2 art. 2 rights of authorship). With respect to computer's programs the rights of authorship contain this law special § 65 and § 66 which explain the limitation of the rights. The other points of the thesis are about licence's agreements and about how to get legal computer's program. I also mentioned author's pretension following from the rights of authorship. Regarding to the discussion about protection the programs I mentioned often arguments pro and con rights of patents. Recently European Parliament closed the discussion about draft of the patent's bylaw, but I would say that this case...
|
|
Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
|
|
The analysis of the accounting policy of the selected company
Vanc, Šimon ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of the company Johnson&Johnson, Ltd. The main purpose of this thesis is to describe the fundamental differences in the accounting and financial reporting between Czech accounting standards and International Financial Reporting Standards. Above all, this thesis deals with the issue of reporting provisions, fixed assets and their depreciation, leasing and related party transactions. These topics are addressed later in the final chapter of the thesis based upon the financial statements of the Johnson&Johnson, Ltd. company.
|
guest ::
