National Repository of Grey Literature 3,319 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
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...
Transformation of the Post-Socialist Identity in Eastern Europe: A Comparative Analysis on the Cases of the Czech Republic and Belarus
Pyatkevich, Aryna ; Hrůzová, Andrea (advisor) ; Pergl, David (referee)
Once the Soviet Union ceased to exist, its subjects and dominions gained the ability to determine their course of political, cultural, and economic development. The never-ending transition to democracy, described by Boris Buden, is one of the key elements of post-communism. Yet, while the countries that had been the part of Eastern Bloc but not part of the Soviet Union itself were reasonably successful on their path to democratic capitalistic development, the former dominions struggled to incorporate the values that came with what Madina Tlostanova describes as a process of forced westernization. The following paper explores the problem of post-socialistic identity transformation in Central Europe in the case of the Czech Republic and post-soviet identity transformation in Eastern Europe in the case of Belarus. The qualitative research is built on the accessed collective memory of those who work within institutions of memory on the level permitted by the governing regimes in both countries, all born after 1989. The similarities and differences that clearly emerged during the comparative analysis of the findings suggest that being post-socialistic and post-soviet should no longer be interchangeable in the academic literature. Those were and continue to be homological yet different processes, as...
The transformation of the teaching of the First Republic in the 20th and 21st centuries in Czech and Slovak textbooks
Majstríková, Kateřina ; Mikeska, Tomáš (advisor) ; Parkan, František (referee)
This work aims to compare Czech and Slovak primary school textbooks used in the 20th and 21st centuries, with a focus on the First Republic period. The comparison evaluates the content and form of the textbooks based on five specific topics. Additionalyy, the work includes an interpretation of the First Republic in the 1920s, a comparison of the educational programs between the observed period and previous years, an analysis of school educational programs, a description of teaching resources, and a questionnaire survey. The conclusion offers three proposals for preparations related to the First Republic. KEYWORDS First Republic, history textbooks, the Czech Republic, Slovakia
Teachers' attitudes towards the use of the name Czechia
Lambert, Filip ; Jelen, Jakub (advisor) ; Chromý, Pavel (referee)
The bachelor's thesis deals with the attitudes of teachers at primary and secondary schools, whether they know the difference between a geographical and a political name. The main goal of the work is to find out if teachers use the geographical names Czechia / Czechia in teaching, or for what reasons they prefer the political name, and if these reasons are relevant. The work also deals with the historical context of names over the last hundred years with an insight into the beginnings of the use of geographical names. The work primarily examines current events in the media and on the political scene. The research was conducted with the help of a questionnaire survey, to which 124 respondents responded. It was found that the majority of geography teachers use geographical names in their teaching, while the results were more balanced for teachers of other qualifications. Furthermore, it was found that respondents rejecting short names do not have any relevant reasons for not using them, but limit themselves to the dichotomy of subjective feelings, whether they like the name or not.
Formování trhu v rámci komoditní vertikály vepřového masa v České republice a Rusku
Voroshilov, Vladislav
The bachelor thesis is devoted to the issue of pork production within the commodity vertical and the formation of the pork market in the Czech Republic and Russia. At the beginning of the literature review of this bachelor thesis, the definition of agribusiness and its basic sectors are presented. Then, the bachelor thesis provides basic information about the market as such, describes the agrarian market and its essential characteristics. A substantial part of the thesis is devoted to the structure of the pork commodity vertical, the given section describes the important points affecting the commodity vertical and its level. In the next part of the Bachelor's thesis the main and important indicators of the commodity vertical of pork in both the Czech Republic and Russia are elaborated and presented, which directly characterize the level of development of the pork market in the two countries in order to subsequently compare the situations.
Ekologické zemědělství v podmínkách střední Evropy: případová studie Česko, Slovensko a Rakousko
Bulis, Ondřej
The bachelor thesis describes organic farming in general terms, explains the function of certification organisations and compares the basic criteria. It focuses on the differences in subsidy policy in the compared countries, which are the Czech Republic, Slovakia and Austria. It also seeks to highlight the possibilities and opportunities in the field of organic farming. It also highlights the weaknesses and strengths of the sector. It finally suggests possible further developments in organic farming.
Motivy spotřeby alkoholických nápojů u českých spotřebitelů
Černý, Tomáš
Černý, T. Motives of alcohol beverages consumption of Czech consumers. Diploma thesis. Brno: Mendel University, 2023. The diploma thesis deals with the motives of alcohol beverages consumption in the Czech Republic. The main objective is the identification of consumer behav-iour in connection with the alcohol beverages consumption. Using secondary data, the thesis evaluates the state of consumption in the world and in the Czech Repub-lic. The questionnaire survey and the testing of the dependence of qualitative characteristics were used to find out the motives of alcohol beverages consump-tion and for the consumer segmentation. Recommendations for the consumption reduction were based on the information found.
Cestovní ruch mezi Českou republikou a Ruskou federací
Volkova, Kseniia
This diploma thesis is devoted to the temporal representation of the development of tourism between the Czech Republic and Russian Federation. Firstly, the thesis explains key concepts of the study of tourism. It lists factors influencing international tourism which are divided into two categories: internal and external. The thesis also provides a short chapter describing the impact of COVID - 19 on the tourism industry. It examines the development of tourism between Czechoslovakia and the USSR, and also tourism between countries nowadays. This work describes the development of arrivals of Russian tourists to the Czech Republic and Czech tourists to Russia. It also states which places tourists from both countries prefer for recreation.
Meziobecní spolupráce v oblasti odpadového hospodářství a životního prostředí
Jakešová, Karolína
The diploma thesis is devoted to inter-municipal cooperation in the areas of waste management and the environment. The main aspect of the final thesis is a look at motivation, access to support and perception of inter-municipal cooperation through the lens of representatives of voluntary associations of municipalities. The aim of the thesis is to map the current state of inter-municipal cooperation in the mentioned areas in the Central Bohemian and South Moravian regions of the Czech Republic. According to the conducted questionnaire survey and in-depth interviews with representatives of voluntary unions of municipalities, qualitative information was provided that illustrated the overall view of inter-municipal cooperation in the areas of environment and waste management. The conclusion of the work synthesizes the captured results and proposes measures for the identified barriers that prevent the further development of inter-municipal cooperation projects in the field of waste management and the environment.
Zahraniční obchod České republiky a Nizozemského království
Pouzarová, Kateřina
The thesis deals with foreign trade between the Czech Republic and the Netherlands. For the Czech economy, the Netherlands is becoming an increasingly important trading partner not only in terms of the internal market, where the Netherlands has over 17 million inhabitants, but also due to the technological opportunities and the possibility of re-export to the whole world. The Czech Republic is a highly export oriented country and therefore it is necessary to constantly examine changes in the structure of foreign trade and the influences on it. The thesis examines the effects of GDP, interest rate, population, GDP deflator and real effective exchange rate. While all of the above variables are present in the models of imports into the country, only the real effective exchange rate, the interest rate and population are found to be statistically significant in the modelling of exports. The models were estimated using the OLS method, both for total imports and exports in the cross-border movements of goods concept, but also for the most important catego-ry SITC 7. Given the very significant influence of the automotive industry, which is included in the SITC 7 category, it is necessary to look for new opportunities for Czech exports and to prepare for upcoming changes both in the automotive industry and in the structure of foreign trade overall.

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