National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
Impacts of directive 2019/904/EU on the management of plastic beverage bottles of up to 3 litres in the Czech Republic
Martiniaková, Ivana ; Král, Jakub
The article focuses on the impacts of Directive 2019/904/EU on the management of plastic beverage bottles with a volume of up to three liters. It describes how various European countries and the Czech Republic deal with loading and negative effects, describes three main collection methods which are distinguished in European countries and discusses whether to maintain the existing collection system or whether it would be better to introduce a back-up system to achieve the value of sorted collection at 77% by 2025.
Fulltext: Download fulltextPDF
Taxation of Passive Incomes of Tax Non-residents in the Czech Republic
Vančurová, Denisa ; Vachtarčíková, Andrea (referee) ; Brychta, Karel (advisor)
This bachelor´s work deals with the theme of income taxation of tax non-residents in the Czech Republic, especially their passive incomes – dividends, interest, and royalties. The goal of the work is to give directions for taxing the income, which can come to make the area of international taxation for tax subjects friendlier.
Analysis of normative instruments of regulation within ecological policy on the example of EU Directive on industrial emissions.
Turková, Andrea ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
Within the frame of the ecological policy, there exists a number of instruments for a protection of environment and to solve problems related to it. Single types of instruments are established on diferent principles which leads to long-lasting arguments of economists on fitness or unfitness for purpose. At the application of administrative instruments of regulation, as it is described by neoclassical economy theory, a question arises, if this strict solution is effective and practical in light of meeting targets of the environmental policy. Arguments which hold the view that the EU Directive on industrial emissions in the metallurgy sector implementation, as an above mentioned administrative instrument, is effective and practical can be displaced in case of comparison with well set alternative instrument - marketable emission licences.
Micro-businesses in the EU accounting
Moudrá, Erika ; Skálová, Jana (advisor) ; Janhubová, Jaroslava (referee)
Thesis "Micro-businesses in the EU accounting" deals with the definition of microsubjekts and specifics and its regulation in the European Union and in the Czech Republic. It also contains a comparison of Czech and Finnish accounting system, which defines the history of accounting in both countries and different views on the five selected areas of accounting. At the end of the paper is a summary of the pros and cons of both the accounting legislation.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.