This paper discusses the importance of Czechoslovak foreign trade with the EEC countries for the period of normalization. In the theoretical part, the author defines the issues of foreign trade. It deals with the variety of business concepts, tools of trade policy and the overall importance of international trade for the economy. In the analytical part describes the main organizations affecting foreign trade relations of Czechoslovakia after World War II, relations between the two organizations, bipolar division of the world and the position of Czechoslovakia in world trade. In the second part, the author analyzes the overall Czechoslovak foreign trade, territorial distribution and commodity structure of exports and imports. The last part focuses on the evaluation of the importance of trade with the EEC Member States, its development and shortcomings.

English abstract Constitutional consequences of the Lisbon treaty Work analyses constitutional implications of changes brought by the Lisbon treaty. In the first chapter, the beginning of the European integration is briefly described as well as the evolution of the European Union along with more detailed description of the negotiations and ratification of the Lisbon treaty. Second chapter contains information on constitutional characteristics of the European Union before the effect of the Lisbon treaty. Third chapter is aimed on the formal elements of the Lisbon treaty and contains thorough description of the global changes it has on the legal systems of the member states. Subject of the closing chapter is the effect the treaty have caused on the constitutional order of the Czech Republic. Foremost, integration provisions are analyzed, mainly with regards to the issues of state sovereignty, process of the ratification and approach of the Constitutional court of the Czech Republic to the preliminary assessment of the questions of mentioned sovereignty leading to the conclusion that even with the Lisbon treaty in effect, Czech Republic will remain sovereign country. Work is closed with short treatise on constitutional effects of respective changes enforced by the treaty approval on primary national legal...

The purpose of the present study is, by employing the methods of process-tracing and pattern-matching, to compare the policy-processes with regards to the cases of student and patient mobility. While the case-study approach to EU policy-making from a comparative perspective was introduced in the late 1970s, so far there has not been a study, which compares the cases of student and patient mobility. This gap in the academic literature is important in order to examine what conclusions can be drawn from such a comparison and as a result their consistency with previous theoretical work. In particular, and in contrast to current theoretical themes in the field of European studies and in the policy studies literature more generally, both of which stress policy change as opposed to policy stability, the comparison stresses the latter due to the interests of the most powerful member-states, that is, France, Germany and Britain. The role of interests is manifested with the adoption of the Erasmus Programme and of the European Health Insurance Card, which do not concern the free movement of students and patients. Through a synthesis between liberal intergovernmentalism and the concept of path-dependence it has been possible to create a model in order to explain why those particular policies were chosen when the alternative of free movement was also available. This interest-based account comes in direct opposition with those studies which stress the role of ideas in the policy-process but it also emphasizes the role played by the supranational institutions more specifically the Commission and the court.

本文主要目的是從比較統一前的西德與統一後的德國在歐洲政治合作中的角色，來探究德意志聯邦共和國於統一後是否會繼續支持歐洲政治合作的進展，並且解析其繼續支持與否的態度對歐洲政治進一步統合的影響。本文各章的重點如下：第一章前言說明本文分析德意志共和國在歐洲政治合作中角色的分析架構。第二章則對歐洲政治合作的歷史發展作概要性的敘述，並說明歐體與歐洲政治合作運作上的關係。第三章則從西德西歐整合的外交政策取向，分析其加入歐洲政治合作的動機。第四章由德意志聯邦共和國在歐洲政治合作中的行動來觀察其角色。一是從德意志聯邦共和國在統一前與統一後對歐洲政治合作加深與擴大的支持態度；二是從統一前、後德意志聯邦共和國在歐洲政治合作處理國際危機中的行動轉變來觀察。第五章是歸結德意志聯邦共和國在歐洲政治合作的角色轉變，並從歐洲政治統合對德意志聯邦共和國的重要性，以及德意志聯邦共和國對歐洲政治合作影響力的互動中，解析統一後的德國在歐洲政治合作中扮演的角色，將對歐洲政治合作的進展持有何態度，且對歐洲政治統合的進一步發展有何影響。第六章結語則提出本文的研究發現與心得。

Magister Legum - LLM

Esta dissertação apresenta análise da convergência e harmonização das normas brasileiras de contabilidade, BR GAAP, com as normas internacionais de contabilidade IFRS – International Financial Reporting Standards, estabelecidas pelo IASB - International Accounting Standards Board, referentes à contabilização de operações, preparação e divulgação das demonstrações contábeis relacionadas ao patrimônio líquido. Tem como base o comparativo entre as normas contábeis aplicadas no Brasil e na Comunidade Européia, como bloco econômico estruturado, cujas normas contábeis internacionais (IFRS) estão sendo adotadas integralmente pelas Sociedades Européias a partir de janeiro de 2005. São apresentadas as normas internacionais relativas ao patrimônio líquido em vigor a as normas brasileiras harmonizadas, ressaltando aquelas pendentes de convergência. São desenvolvidos comparativos da estrutura de patrimônio líquido das sociedades brasileiras e das sociedades européias. Apresenta ainda em quadros comparativos e, também sob a forma de perguntas e respostas, os principais aspectos das normas de contabilidade relativas ao patrimônio líquido aplicáveis no Brasil e na Sociedade Européia. Identifica as normas brasileiras pendentes de convergências com as normas internacionais (IFRS) relativas ao patrimônio líquido e sua expectativa de convergência. / This paper presents the analysis of the convergence and harmonization of the Brazilian accounting standards, BR GAAP, with the International Financial reporting Standards – IFRS, established by the IASB – International Accounting Standards Board, concerning the accounting of operations, preparation of financial statements related to the liquid patrimony. This work is based on the comparison between the accounting standards applied in Brazil and the IRFS applied in the European Community, which have been adopted by the European Societies since January 2005. The international standards concerning the liquid patrimony in force, and the brazilian harmonized standards, highlighting the ones pending convergence, are presented here. Comparisons between the structures of liquid patrimony of the Brazilian and european societies are developed. Besides, this work presents, in comparative charters and in questions and answers, the main aspects of the accounting standards regarding the liquid patrimony applicable in brazil and in Europe. It also identifies the brazilian standards pending convergence with the IFRS regarding the liquid patrimony and is expectation of convergence.

Esta dissertação apresenta análise da convergência e harmonização das normas brasileiras de contabilidade, BR GAAP, com as normas internacionais de contabilidade IFRS – International Financial Reporting Standards, estabelecidas pelo IASB - International Accounting Standards Board, referentes à contabilização de operações, preparação e divulgação das demonstrações contábeis relacionadas ao patrimônio líquido. Tem como base o comparativo entre as normas contábeis aplicadas no Brasil e na Comunidade Européia, como bloco econômico estruturado, cujas normas contábeis internacionais (IFRS) estão sendo adotadas integralmente pelas Sociedades Européias a partir de janeiro de 2005. São apresentadas as normas internacionais relativas ao patrimônio líquido em vigor a as normas brasileiras harmonizadas, ressaltando aquelas pendentes de convergência. São desenvolvidos comparativos da estrutura de patrimônio líquido das sociedades brasileiras e das sociedades européias. Apresenta ainda em quadros comparativos e, também sob a forma de perguntas e respostas, os principais aspectos das normas de contabilidade relativas ao patrimônio líquido aplicáveis no Brasil e na Sociedade Européia. Identifica as normas brasileiras pendentes de convergências com as normas internacionais (IFRS) relativas ao patrimônio líquido e sua expectativa de convergência. / This paper presents the analysis of the convergence and harmonization of the Brazilian accounting standards, BR GAAP, with the International Financial reporting Standards – IFRS, established by the IASB – International Accounting Standards Board, concerning the accounting of operations, preparation of financial statements related to the liquid patrimony. This work is based on the comparison between the accounting standards applied in Brazil and the IRFS applied in the European Community, which have been adopted by the European Societies since January 2005. The international standards concerning the liquid patrimony in force, and the brazilian harmonized standards, highlighting the ones pending convergence, are presented here. Comparisons between the structures of liquid patrimony of the Brazilian and european societies are developed. Besides, this work presents, in comparative charters and in questions and answers, the main aspects of the accounting standards regarding the liquid patrimony applicable in brazil and in Europe. It also identifies the brazilian standards pending convergence with the IFRS regarding the liquid patrimony and is expectation of convergence.

The objectiv of my dissertation is mainly to introduce the problems of economic competition to the readers and to refer to the incidents of anti-competitive practices. In the introduction I defined the European Community from the historical aspect and I named all the legislative rules and contracts, that are pivotal to the European Community. In order to define in more profound terms I applied myself to Treaty of the establishement of the European community (articles 81 and 82 EC). Moreover, the readers can gain insights into various forms of violating the rules of economic competition such as abuse a position of dominance, dumping, mergers and acquisition, cartels, developing countries, ect. The practical part is based on the most serious anti-competitive practices in the European Community, which was handled by the European Commission, European Court of First Instance and by the antimonopol offices. At the end of my work, there are some practical tips for the companies, which either consciously or unconsciously behave anti-competitively which influences the common European market. The main sources of my dissertation were the basic treaties of the European Community, the Treaty of Maastricht, the Treaty of Amsterdam and treaty of Nice.

Esta dissertação apresenta análise da convergência e harmonização das normas brasileiras de contabilidade, BR GAAP, com as normas internacionais de contabilidade IFRS – International Financial Reporting Standards, estabelecidas pelo IASB - International Accounting Standards Board, referentes à contabilização de operações, preparação e divulgação das demonstrações contábeis relacionadas ao patrimônio líquido. Tem como base o comparativo entre as normas contábeis aplicadas no Brasil e na Comunidade Européia, como bloco econômico estruturado, cujas normas contábeis internacionais (IFRS) estão sendo adotadas integralmente pelas Sociedades Européias a partir de janeiro de 2005. São apresentadas as normas internacionais relativas ao patrimônio líquido em vigor a as normas brasileiras harmonizadas, ressaltando aquelas pendentes de convergência. São desenvolvidos comparativos da estrutura de patrimônio líquido das sociedades brasileiras e das sociedades européias. Apresenta ainda em quadros comparativos e, também sob a forma de perguntas e respostas, os principais aspectos das normas de contabilidade relativas ao patrimônio líquido aplicáveis no Brasil e na Sociedade Européia. Identifica as normas brasileiras pendentes de convergências com as normas internacionais (IFRS) relativas ao patrimônio líquido e sua expectativa de convergência. / This paper presents the analysis of the convergence and harmonization of the Brazilian accounting standards, BR GAAP, with the International Financial reporting Standards – IFRS, established by the IASB – International Accounting Standards Board, concerning the accounting of operations, preparation of financial statements related to the liquid patrimony. This work is based on the comparison between the accounting standards applied in Brazil and the IRFS applied in the European Community, which have been adopted by the European Societies since January 2005. The international standards concerning the liquid patrimony in force, and the brazilian harmonized standards, highlighting the ones pending convergence, are presented here. Comparisons between the structures of liquid patrimony of the Brazilian and european societies are developed. Besides, this work presents, in comparative charters and in questions and answers, the main aspects of the accounting standards regarding the liquid patrimony applicable in brazil and in Europe. It also identifies the brazilian standards pending convergence with the IFRS regarding the liquid patrimony and is expectation of convergence.

In 2003 the United States filed an official complaint against the European Community at the World Trade Organization in regards to the ban imposed on GM crops within the EU, saying that there was no scientific defense for their point of view, and this had created barriers to trade. After one of the longest dispute settlement in WTO history, the body sided with the US and deemed the ban to be restricting free trade. Conflicting research on the safety of GM crops has further complicated the matter and many members of the EU are still choosing to ban GM crops in defiance of the WTO ruling.