The purpose of this thesis is to give complete information about customs system within European Union. It contains explanation of general principals and legal regulations on which international trade is based. The thesis provides detailed introduction into the basic regulations of the Combined Nomenclature and leads us through the process of classifying of the goods in the Combined Nomenclature.

Diploma work called "E-customs'systems and projects and their implementation in the Customs administration of the Czech Republic" is intended to provide interested parties with an overview of systems, projects and key issues related to the evolution of the European electronic customs initiative and the present state of play especially in the Czech Customs administration. Subject of e-Customs is a collection of information customs systems and projects in order to exchange data and communicate between the customs and economic operators in a secure manner. Systems and project of e-Customs are set up in the individual parts of the present work with the stress of the link to legal, operational and technological instruments, both at Community and national level to allow for an efficient implementation of electronic customs systems. The work includes evaluation of the successfully launched and today stable transit and export systems and recommendation to accept measures leading to higher efficiency from the side of the Czech customs administration. The work is a sufficient information source of the e-Customs programme devoted not only to employees of the Czech Customs administration, but to all subjects related to customs procedures.

This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.

The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.

The thesis examines the trade policy of Brazil and its impact on the international position and trade of the country. Despite having come to the fore of interest of the whole world, both political and business, there are still numerous areas to be improved. The thesis evaluates trade policy tools used by the country to promote exports and limit imports, integration efforts in the region and in the world, and the effects of particular government provisions on the reality of the trade relations and results. The analysis points out structural and systemic failures together with deliberate barriers, such as high level of bureaucracy or complicated tax system. Although Brazil promotes free trade, its trade policy proved to be highly anti-import.

This thesis's objective is to whether the customs duty's dissipating its strength in its ability to create balanced conditions for the presence of competing goods in one market that are from in two mutually inhomogeneous production environments and to propose a conceptual framework for long-term action. Application of grounded theory based on comparative analysis of quantitative data within a case study allowed for a creation of data-emergent theory in the subject area of international trade. A core category of connection between an individual's wage and the level of customs duty levied on an imported good has been developed to offer an explanation of the core phenomenon of the customs duty's lost strength. Through the theoretical conceptualisations, the variable of developed core category impacted the creation of the variable of the ratio comparing the amount of customs duty levied on imported good with the average monthly wage of the individual. The conceptual model explains 3 theoretical propositions explore the analogy which results in explanation of the core premise of this thesis. Applied emergent theory, allowed for proposal of long-term action of the alternative to customs in a form of an increased value added tax on imported goods.

The goal of this thesis is to describe the most important trade policy instruments that have been used in international trade in textiles since the second half of the 20th century, and to deduce the implications of the instruments on the textile sector, mainly the European one. The thesis introduces the classification of instruments in the trade policy used in the international trade in textiles and economic consequences of chosen instruments; brief characteristics of evolution of international trade in textiles since the second half of the 20th century, change in localization and sector structure of the textiles and clothing industry and main trends in its evolution. There are described most important multilateral agreements concerning the trade in textiles: Short-Term Arrangement regarding International Trade in Cotton Textiles, Long-Term Arrangement regarding International Trade in Cotton Textiles, Multifibre Arrangement, Agreement on Textiles and Clothing and current trends in contractual instruments followed by autonomous instruments such as anti-dumping and anti-subsidy measures and particular cases. The thesis includes consequences of the instruments mentioned above. In the last chapter, the trends in the evolution of instruments are summarized and the reflection on possible solutions for the European, and thus also Czech textile and clothing industry, is mentioned.

This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.

Laboratory based temperature-dependent kinetics and product yields for alkene ozonolysis and the reaction of CH3O2 with ClO and BrO have been measured via chamber studies and a turbulent flow tube coupled to CIMS (Chemical Ionisation Mass Spectrometry). In order to gain a better understanding of the fate of the products formed during hydrocarbon oxidation and their subsequent impact on the ozone budget (and so the oxidising capacity of the atmosphere) it is imperative to know the rate at which these reactions proceed and to identify their product yields. As tropospheric temperature varies, Arrhenius parameters were determined during the ozonolysis of selected alkenes. The temperature dependent kinetic database was extended and the activation energies for the ozonolysis of selected alkenes were correlated with an existing SAR (Structure Activity Relationship). Given the myriad organic species in the atmosphere, SARs are useful tools for the prediction of rate coefficients. Inclusion of Arrhenius parameters into the SAR allows for prediction over a range of temperatures, improving the conditions reflected in models. Achieving mass balance for alkene ozonolysis has proven to be a difficult challenge considering the numerous pathways of the Criegee Intermediate (CI). The product yield of formic acid – an organic acid with significant atmospheric implications which is under predicted by models – was determined as a function of relative humidity during ethene ozonolysis. This reaction exhibited a strong water dependence which lead to the prediction of the reaction rate of the CI with water which ranges between 1 × 10-12 – 1 × 10-15 cm3 molecule-1 s-1 and will therefore dominate its loss with respect to bimolecular processes in the atmosphere. Peroxy radicals, strongly influence the total oxidising capacity of the troposphere. The reaction of peroxy radicals with halogen oxides is recognised to be responsible for considerable ozone depletion in the atmosphere, exacerbated by reactive halogens (X, XO) taking part in catalytic cycles. Arrhenius parameters were determined for ClO + CH3O2 and BrO + CH3O2. Temperature is an important parameter affecting rate, exemplified here as the reaction involving ClO exhibited a positive temperature dependence whereas for BrO a negative temperature dependence was evident. As a consequence, the impact of ClO + CH3O2 with respect to ozone loss is diminished. Global modelling predicts a reduction in ozone loss by a factor of around 1.5 and implicates regions such as clean marine environments rather than the polar stratosphere. Conversely, a more pronounced temperature dependence for the reaction of BrO with CH3O2 placed particular importance on lower stratospheric chemistry where the modelled CH3O2 oxidation is doubled. The main products for this reaction were identified to be HOBr and CH2O2. The decomposition of CH2O2 could enhance HOx in the lower and middle stratosphere and contribute to a significant source of HOx in the upper troposphere. Bimolecular reaction of CH2O2 with water could also provide a none negligible source HC(O)OH in the upper troposphere. Alkenes and peroxy radicals undergo chemical processing in the atmosphere whilst acting as a source and sink of ozone and thus can impose detrimental effects on the biosphere, climate and air quality of the Earth.

This master thesis deals with the origin of goods which is one of the key concepts in international trade. The origin of goods signifies the country where were acquired and processed. The country of origin is defined by the rules of origin and then it could be preferential or non-preferential. The first aim of this work is to explain correct proof and determination of the origin of goods, especially the emphasis is put on preferential origin of goods in the EU. The cumulation of goods is an important part of this thesis that plays the role by the producer's decision from where certain materials would be imported. The entry of the Czech Republic to the European Union stood for the acceptance of the common trade policy but also the Czech customs administration and customs policy as a whole were transformed. The final part of the work is dedicated to their competences and responsibilities.