|
Establishing a Marketing fund in the Czech Republic to support the agricultural and food sector
Moudrá, Erika ; Hesková, Marie (advisor) ; Ehlová, Zdenka (referee)
The thesis deals in its theoretical part of the Czech food market - their promotions and opportunities for improvement in the context of establishing the Marketing fund with the insipration taken from the Austrian and German models. It shows some of the proven mechanisms of applied Wine Fund of the Czech Republic. A separate chapter is devoted to the Federation of the Food and Drink Industries of the Czech Republic, which its 20 years of history inseparable part of the food market and one of the main promoters of establishing a Marketing fund in the Czech Republic. Other chapters are devoted to the Austrian model of Marketing fund (Agramarkt austriacus AMA) which works flawlessly since Austria's entry to the European Union and analysis of implementation of the Fund in the Czech environment.
|
|
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.
|
|
The services of transport companies in international personal transportation on relation Czech Republic – Slovak republic.
Dacejová, Júlia ; Zelený, Lubomír (advisor) ; Mervart, Michal (referee)
The master´s thesis deals with the international personal transportation on relation between Czech capital city, Prague and the biggest city of east Slovakia region, Košice. It aims mainly on services, which transport companies currently provide, and presents them according to their attractiveness from the customers´ point of view. The analysis of offered services enables us to describe quality of traveling between Prague and Košice. At the same time, it creates a picture about competition between operating companies on railways mainly. This paper focuses on railway transport but does not omit the bus transport neither. The end of the diploma thesis belongs to assessment of situation of current personal transportation and tries to forecast its future development.
|
|
Czech administrative justice from the viewpoint of comparison with French and German system
Kukačová, Sára ; Matula, Miloš (advisor) ; Louda, Tomáš (referee)
Diploma thesis is devoted to the theme of Czech administrative justice, its current form and comparison with chosen models of European administrative justice, that is with French and German model. Goal of the thesis is on the basis of description and analysis of these models of administrative justice to get the comparison and evaluation of the differences and positive and negative elements of chosen models in relation to Czech system of administrative justice. The first part focuses on rather theoretical side and the introduction to this problem. Fundamental terms and characteristics are described and the concept of administrative justice is put to a broader scope. There is also mentioned the historical development of administrative justice in the Czech lands from year 1848 until the present day. The second part is devoted to the study of specific current legislation of chosen countries - Czech Republic, France and Germany. On this foundation is in the closing part accomplished the analysis and comparison of particular systems of administrative justice together with stating their mutual positives and negatives.
|
|
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.
|
|
Age management
Jirásková, Barbora ; Dvořák, Marek (advisor)
This thesis processes the concept of the human resources management with respect to the age structure of employees in the intentions of the Czech Republic. In the theoretical part, there is outlined the history of the application of the principle of age management, focusing on current demographic trends, forecasts of population age structure, the aging workforce and the need to preserve the ability to work into old age. Points to the need to adapt corporate strategy, personnel management trend of an aging population. It presents ideas for the main underlying programs and legislative measures which form the basis of the latest concepts and strategic plans in the Czech Republic and Europe. The empirical part deals with a specific level of allowance organization established by TSU and two sub investigation. The first is a case study of age management staff. The resulting data are confronted with the results of a survey among employees of the organization. The second investigation are interviews with members of management and employees of the HR department on the issue of the introduction of age management, their awareness of the concept of age management, the question of age discrimination, the issue of maintaining the continuity of knowledge in the organization and their views on these topics. The outcome of this survey indicates a willingness and readiness of the organization has already received age management principles adhere to and develop further.
|
|
Documentation of the nature reserve Miletinska bazantnice (Czech Republic)
Stejskalová, Klára ; Skalický, Milan (advisor) ; Martinková, Jaroslava (referee)
The aim of this study is to document the floristic species diversity through research in the natural reserve Miletinska bazantnice. Documentation was carried out on the territory concerned during the growing season of 2015. There was a determination of vascular species. The research was mainly focused on endangered and protected species.
The whole area is part of sites of European importance under the Habitats Directive Natura 2000 Miletinska bazantnice was declared a nature reserve in 1954 with an area of 75, 43 hectares and is part of a small-scale specially protected area. Typical features of the area are remnants of natural Podzvicinsko geobiocenosis and therefore the reason for its protection.
Further it describes the history, characteristics of the territory and the natural conditions that are typical for the locality. These include soil science, climate, hydrological, geomorphological, geological and phytogeographical. On the territory of the nature reserve are recorded two memorial trees. It´s oaks (Quercus robur) called Zizkovy duby.
At present territories were found in protected and endangered species and classified under the Red and black list of vascular plants of the Czech Republic (Grulich, 2012) and Decree of the Ministry of Environment of the Czech Republic no. 395/1992 Coll. Into the category of rare taxa that require additional attention include species such as Carex otrubae, Cerastium lucorum, Daphne mezereum, Galium boreale, Listera ovata and Primula veris. The only species Platanthera bifolia is ranked in the category of endangered under both the Red and black list of vascular plants in the Czech Republic and under Decree.
In the field survey, attention was also paid to invasive species, sorted by Catalogue of alien plants of the Czech Republic (Pyšek et al., 2012) and categorized archeophytes (Arctium tomentosum, Cirsium arvense, Convolvulus arvensis, Chelidonium majus)
and neophytes (Arrhenatherum elatius, Impatiens parviflora) and described their risks (Mlíkovský and Stýblo, 2006)
|
|
Evaluation of the European Cohesion Policy in Selected Region
Podzimková, Ivana ; Tomšík, Karel (advisor) ; Pavel, Pavel (referee)
The diploma's thesis is aiming to evaluate European policy of social cohesion and its growth options in the selected region. The evaluation is connected to the Elbe cycle route and it is based on analyses.
The theoretical part of the thesis introduces the subject of European policy of social cohesion while defining its legislation and framework of the legislation. It also defines the embodiment of regional politics within legislation of the local government i.e. the Czech Republic.
Analyses of the development of the selected project i.e. the Elbe cycle route and its impact on Hradec Kralove district will be dealt with in the practical part of the thesis. Business results of entities participating on the Elbe cycle route project will be gathered and used in order to evaluate selected indicators. Final assessment will be based on benchmarking. Method of comparison, analyses and syntheses will be used to evaluate gathered data. Applicable data will be gathered by research of related literature. Information will be also provided by the executive entities connected to the project, regional websites focussed on cycle tourism and by the town of Smiřice. Data gathered by the entities that cooperate on supervision of the Elbe cycle route project will be used for the statistic assessment.
|
|
Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
|
|
Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
|
guest ::
