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Puerto Argentino, inhabited by the pirates and drunkards of the royalty
Mlynarčík, Štefan ; Mrva, Jozef (referee) ; Rathouský, Luděk (advisor)
Objectivity and neutrality of current makers of online maps is hampered by the fact that the most important of them who form the public opinion are largely commercial giants. Sensitivity of approaches is desirable especially in specific situations involving territorial disputes. The textual part of the thesis brings theoretical insights to the problematics of map makers policies and their preservation or violation. At the same time is describes critical cartography as a current opposition against governmental and cooperative mapping, of which counter-mapping processes are regularly used in art, too. Practical outcome attempts to reflect specific approaches of map makers depending on particular territorial disputes. It takes place mostly in online environment, using the functions of Google Street View or Google Earth and forms of counter-mapping on the OSM platform. The goal is to bring alternative realities complicating map makers policies and governing apparatus to map projects with the international coverage.
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International and intranational aspects of the double taxation
Chonka, Ivan ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
International and intranational aspects of the double taxation Abstract This diploma thesis describes history (the recent one at least) of the need to regulate the taxation of international entities operating in more than one tax jurisdiction, its origins and the early efforts to create tax treaties preventing double taxation and the history of first internationally operating companies. It also compares tax treaties concluded between Czech Republic, Liechtenstein and Ireland, because there is a long-time gap between ratification of each of them, and thus we can observe, how did the Czech base tax treaty model change for this specific type of treaties during those years. The diploma thesis also summarizes differences between the treaties, provides a wider context regarding their basis, describes the specifics of Czech base model and evaluates the distinctions from the model treaties. Finally, the diploma thesis elaborates on the overall state of international taxation and especially in the Czech Republic, particularly in relation to its membership in European Union, in the BEPS initiative within the OECD (and Czech participation in it), and assesses Czech Republic's current condition regarding the economic state of the country, its most important trading partners and the challenges arising from the...
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Úroveň cirkularity podniků v Irsku a Česku
Stříbrná, Veronika
This diploma thesis deals with the circular economy and its implementation in Ireland and the Czech Republic. The theoretical part describes the starting points from which the concept of the environment and its benefits for life and sustainable development are based. At the same time, the differences compared to the linear model of the economy are presented here. The work also describes the new strategies and programs of Ireland and the Czech Republic, which help the countries in implementing the circular economy. The analytical part of the work is devoted to the analysis of the development of the circular economy in the Czech Republic and Ireland. First, general indicators for the development of circularity are included in the analysis, then those focused on the level of enterprises are selected. The main goal of the work was to present the circular economy and evaluate its development in both countries and their companies.
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Irish Political Parties and its Political Positions on EU
Ševčíková, Kristýna ; Stauber, Jakub (advisor) ; Říchová, Blanka (referee)
The thesis entitled Irish political parties and the evolution of their positions towards the EU deals with an overlooked issue in our context, which is related to the attitude of political parties in Ireland and their relationship with the EU, and the author has defined the period of her analysis as 2002-2020. The first part of the thesis introduces the theoretical concept of Euroscepticism through the most influential theoretical contributions of authors such as Paul Taggart, Aleks Szczerbiak, Petr Kopecký, Cas Mudde, and Soren Rishoj. Also, it discusses the degree of Europeanisation of the Irish political system or political parties themselves. The next part of the thesis then discusses the formation of the Irish political and party system, referred to as the so-called two-and-a-half party system with two dominant political parties, Fianna Fáil and Fine Gael, and analyses the other political actors. The thesis is a longitudinal analysis building on data collected from the Comparative Manifesto Project, Chapel Hill Expert Survey. The author has supplemented this data with her 2020 election dataset and presents it in detail in the methodology section. The data analysis was carried out in R using Wordscores and TF-IDF, designed to answer three research questions for the content analysis of party...
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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