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The control of Tesco orange juice authenticity on the basis of selected chemical properties
Belková, Renáta ; Šalplachta, Jan (referee) ; Hrstka, Miroslav (advisor)
This study deals with verifying the Tesco orange juice authenticity, on the basis of selected chemical parameters. In the theoretical part there is orange juice defined according to actual standards, described its production and the legislation in EU and in the Czech Republic. There are next mentioned the basic practices of adulteration of orange juice and possibilities of its detection and some analytical methods for verifying the orange juice authenticity. In the experimental part of the study there was the authenticity of the sample of orange juice Tesco from the trade network tested with some standard analytical methods. Regarding to the results of the analysis, which were within the limits of the standard values, the conclusion can be written that analysed sample of the orange juice was authentic.
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New regulations on the coordination of social security in the EU - basic principles and coordination of sickness benefits
Janalík, Václav ; Koldinská, Kristina (advisor) ; Štefko, Martin (referee)
It has been almost one year since the new Regulations No 883/2004 and 987/2009 came into force on 1.5.2010. These regulations replaced the former Regulations No 1408/71 and 574/72, which had been laying down the rules for coordination of the national social security systems for almost 40 years. As the extent of issue is relatively huge I have focused only on some aspects of coordination. The first chapter concerns the general concept of coordination and the sources of coordination law. It also includes the detailed description of personal and material scope of regulations. One part of this chapter is dealing also with some of the new concepts included in the regulation. The second chapter describes the basic social security coordination principles, ie. the principle of equal treatment, the principle of single applicable legislation, the principle of exporting the benefits and the aggregation principle. In addition to these four basic principles mentioned above new rule for the assimilation of facts is described. This is in fact a new principle, previously applied only on the basis of case-law. The third chapter focuses on organizational aspect at both EU and national levels. There are lists of all relevant bodies included together with description of their roles and responsibilities. The fourth chapter...
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Analysis of the development of the hedge fund regulation
Galíková, Kateřina ; Musílek, Petr (advisor) ; Cibulka, Jakub (referee)
The aim of this diploma thesis is to assess the post-crisis development of the hedge fund regulation both in the EU and in the United States as well as to outline the regulátory trends in this area. The fist part of the thesis is dedicated to the explanation of the term hedge fund by comparing it with a mutual fund, venture capital fund and a private equity fund. In the second part of the thesis I captured an overview of hedge fund strategies and their classification. The third chapter deals with various possible regulatory approaches including their impact. In this part I also describe in detail the development of the hedge fund regulation in the United States since the thirties of the last centure up to now. Part of the thesis dedicated to the EU focuses on understanding the requirements set by Alternative Investment Fund Directive and its implementation in the individual national legislations. Finally, a comparison of the individual requirements is provided and supplemented with my own findings.
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Financial Analysis of Public Transport in the Czech Republic
Sláma, David ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis is devoting to the sector of public transport as a public service in the Czech Republic. The main aim of this thesis is to analyse the financial flows into public transport sector. The thesis analyses the current public transport legislation in the EU and in the Czech Republic too. In the thesis there is a comparison between bus and rail transportation in the regions from the point of view of costs per kilometre. The rail transportation is less favourable for public finances. It also compares public transport expenses between regions in the Czech Republic. another analysis is the economy of fast trains, there is mentioned the current situation with the competition in the Czech rail transportation. Moreover, there are depicted models of financial flows as compensation for public services from the particular levels of public administration.
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Tax aspects of a car in business
Kořínková, Lucie ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the current state of the Czech Republic market.
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Funding opportunities for private owners of cultural monuments
Zatloukalová, Edita ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
The diploma work is focused on financing of cultural monuments which are privately owned. The paper defines the notion of cultural monuments and obligations of the owner resulting from the legislation. Included are the general conditions for obtaining grants. Funding of restoration of cultural monuments can be obtained from the state budget, municipal budgets, EU funds and EEA / Norway Financial Mechanism. Another option is to cooperate with socially responsible companies. The findings were applied to the cultural monument Jarošův mlýn and the specific options applicable to this monument are suggested. The biggest obstacles to obtaining the grants are mentioned.
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Analysis of Revenue Recognition in accordance with the Czech Accounting Legislation vs. IFRS
Bezděk, Jan ; Vašek, Libor (advisor) ; Procházka, David (referee)
The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).
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Racist legislation of Nazi Germany
Kubelková, Jana ; Horák, Záboj (referee) ; Seltenreich, Radim (advisor)
Tema moji diplomove prace je rasisticke zakonodarstvi nacistickeho Německa. Toto tema jsem zvolila, protože si myslim, že je třeba si připominat i stinne stranky pravnich dějin, abychom se z historie poučili a předešle chyby neopakovali. Diplomovou praci jsem rozdělila do osmi zakladnich kapitol. V prvni kapitole vymezuji zakladni pojmy rasismus a antisemitismus, rasove teorie a vůdcovsky princip, neboť tvořily integralni součast nacisticke ideologie. Druha kapitola obsahuje nastin politicke a ekonomicke situace v povalečnem Německu, postupny vzestup Nacionalněsocialisticke německe dělnicke strany v čele s Adolfem Hitlerem, převzeti moci nacisty a prvni fazi protižidovských opatřeni. Třeti kapitola se věnuje nejvyznamnějšim rasistickym zakonům, tedy tzv. norimberskym zakonům, a dvěma zakonům, jež se tykaly dědičneho zatiženi. V dalšich kapitolach jsem se zabyvala dvěma důležitými mezniky protižidovske politiky Německa. Prvnim je celonarodni pogrom z 9. a 10. listopadu 1938, tzv. křišťalova noc, kterou bych označila za předehru holocaustu. Druhy meznik představuje porada na tema "konečne řešeni evropske židovske otazky" znama jako konference ve Wannsee. 1
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EU legislation about working conditions of drivers operating in international haulage
Marečková, Eva ; Novák, Radek (advisor) ; Medveď, Jan (referee)
The aim of the work is a detailed analysis of EU legislation (e. g. orders and regulation, direction and their transposition to the czech law) concerned with working conditions of drivers, enterpreneurs and all other persons operating in international road transport. A special emphasise is placed on the latest regulation form in this sphere (EU order number 561/2006), which brought the current changes. The work provides a comprehensive overview of the current legislative and shows the impacts of the new changes in practice. Beyond, it demonstrates and explains some concrete situations and problems from the working routine, that are dealed daily by the drivers, forwarding agents, transporters and the proprietors of transport companies as well.
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Comparation of the EU and US approach towards mergers and acquisitions
Bartošová, Monika ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This study aims to compare the EU and US approach towards mergers and acquisitions, both from a theoretical point of view (the historical development and regulation) and the practical one(comparing certain cases), identify their similarities and differences, explain it and evaluate. To achieve the goal, the method of comparison was used (especially control procedures and assessing relevant markets). It was also assisted by case studies (specific decisions of the competition authorities), thus that the merger of GE / Honeywell and acquisitions, Oracle / Sun Microsystems. The work is divided into four chapters. The first chapter approaches the topic in terms of their development and legislation. The next two chapters introduce the merger control in both systems. The last chapter deals with cooperation between the competition authorities of the EU and the US. Chapter also compares the specific cases in which both teams have decided differently.
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