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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Analysis of the EU regulations in the field of Information and Telecommunication technologies and their effect on the single market
Hart, Ludvík ; Procházka, Pavel (advisor) ; Strejček, Ivo (referee)
The bachelor thesis describes the EU regulations in the field of information and communication technologies (ICT), particularly the Digital agenda for Europe strategy. These regulations are then tested for their influence on the European single market. The major question answered here is whether the EU regulations in field of ICT have a positive impact on the EUs single market. Answer to this question helps us evaluate the ongoing Digital agenda strategy. The impact of the regulations is analysed by induction of the following indicators, international trade, ratio of population buying online, DESI index and NRI index. With this method it is possible to tackle the wide range of fields the Digital agenda covers. I conclude this work with the statement, that European ICT regulations do have a positive impact on the single market, although are problematic due to the slow legislative process and low efficiency in addressing the regulated issue.
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Smoot - Hawley tariff and its effects on economy of The United States
Šimo, Dávid ; Tajovský, Ladislav (advisor) ; Johnson, Zdenka (referee)
This bachelor thesis focuses on effects of Smoot-Hawley tariff in The United States of America, during 1930. Specifically, the thesis focuses on the analysis of the tariff's effects to process of The Great Depression and is trying to answer the question if the tariff made The Depression worse. In the first part, there is described economic situation in the United States before the tariff passed and then there is described way, how the tariff was passed. The next part is divided into three chapters, and every single one of them analyze effects of the tariff from different sight of view, which is change of farmer's and producer's situation, monetary effects and effects of the tariff to world trade. The thesis analyzes these effects on process of the Great Depression in The United States. Conclusion of the thesis is the statement that Smoot-Hawley tariff made an effect on The Great Depression, mainly by his effects on world trade, which was lower because of the tariff and it was a break to recovery from recession.
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Empirical analysis of Okun’s law in Iceland
Zajíček, Zdeněk ; Slaný, Martin (advisor) ; Chytilová, Helena (referee)
This thesis deals with empirical analysis of Okuns law in Iceland. Okuns hypothesis of negative relationship between real GDP and the rate of unemployment is being tested on two models, difference and gap, using OLS estimation. Also there are two filtration methods used (Hodrick-Prescott and Baxter-King) for gap model estimation. The results of all models showed weak relationship of variables, but proved the hypothesis. In the following part, the same procedure is being used on Finlands data, to get comparison of coefficients. Results for Finland showed weaker bond of variables than in Iceland, but the Okuns hypothesis still holds. Last part is focused on finding the sensitivity of rate of unemployment to changes in added value of each economical sector in Iceland using the production approach model. This model gave inconclusive results due to insufficient data available.
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The role and differences of traditional international trade centers
Plaček, Lukáš ; Sato, Alexej (advisor) ; Dvořák, Jiří (referee)
The thesis discusses the differences and the role of the traditional centers of international trade. It is conducted through comparative analysis of the two ports in the open and closed economy - Rotterdam and Alexandria. In the first chapter, that is based on the theoretical and analytical frame, are specified the relevant facts and empirical findings in the field of international trade, centers of the international trade and maritime transport. The second chapter named Characterization and comparison of national economies deeper investigates the environment in which are the selected ports located. Chapter three and four deal with the Rotterdam respectively Alexandria in the detail view consisting of a historical context, profile and description of the port, the commodity structure, current development, future plans, related industrial regions and areas. The last chapter contains a comparison of the Rotterdam and Alexandria, including SWOT analysis.
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Gravity model estimation using panel data - is logarithmic transformation advisable?
Bobková, Božena ; Benáček, Vladimír (advisor) ; Baruník, Jozef (referee)
This thesis investigates the question if the estimation of gravity model of in- ternational trade based on the logarithmic transformation of the model is ad- visable when panel data are employed for the estimation. We have derived theoretically that in the presence of heteroskedasticity the logarithmic trans- formation causes inconsistency of the estimated coefficients. According to the literature, we have recommended rather the Poisson pseudo maximum likeli- hood estimation technique for the empirical research of the gravity model. We have also provided an empirical analysis of Czech and German panel data sets based on the comparison of the performance of traditional and Poisson estima- tion approaches. This analysis confirrms Poisson pseudo maximum likelihood estimation method as a more proper method for estimating the coefficients of the gravity equation.
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TO LOVE LIFE IS A TRUE DIVINE SERVICE - Analysis of selected moral-theological treatises from the period of Joseph II
Lorman, Jaroslav ; Rethmann, Albert-Peter (advisor) ; Ovečka, Libor (referee)
Loving Life Is the True Divine Service - Analysis of Selected Morally Theological Treatises from the Period of Joseph II Jaroslav Lorman The work is focused on morally theological treatises from the period of Joseph II (1780-1790). From the point of view of Christian ethics, this period can be seen as the culmination of its gradual achievement of independence of dogmatic theology happening since the sixteenth century. The analysis is mainly based on three works: Augustin Zippe, Anleitung zur christlichen Sittenlehre der Vernunft und der Offenbarung (Prague 1778) and Von der moralischen Bildung angehender Geistlichen in Generalseminario zu Prag (Prague 1784) and Ignaz Fabiani, Grundzüge der kristlichen Sittenlehre (Vienna 1789). The main goal was to verify the existence of so called Catholic Enlightenment in the Czech environment. If it were shown that the Enlightenment authors, in our case the authors from the Joseph II period, did not act against the Church and religion and in fact they even identified with it, this would be an important argument against the old cliché that the fundamental elements of the Age of Enlightenment are antireligiosness and anticlericalism. We could even open another field of study - to what extent the Czech environment was influenced by that of German. The already...
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The development of a central government since 1868
Schmied, Petr ; Matula, Miloš (advisor) ; Grospič, Jiří (referee)
The content of this thesis is to analyze the development of the central state administration on the territory of today's Czech and Slovak Republic in the years 1868 - 1993 In this period there was much public and political changes, so work includes the political and social development. The aim is to determine whether the state organization and political representation impact on the public administration. The work is based on an analysis of the laws that shaped the system of government, and professional publications.
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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.
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