This thesis deals with transfer pricing, namely the documentation. It tries to map the legislative standards and procedures of transfer pricing documentation that could be applied in the Czech Republic. The main objective of this thesis is a compilation of documentation for a specific company in the Czech Republic in accordance with those procedures. The thesis contains three main chapters. The first section mainly covers the basic theoretical concepts and actual legislation regarding transfer pricing. This is the minimum necessary for initiation into the issue. The second chapter deals specifically with the theoretical process of creating documentation. The final, third part of the thesis includes the application of the theory to a specific company.

This thesis was focused on the influence of nature on property prices in selected destination of tourism Lipno. Evaluation of results and creation price maps of land at selected areas on Lipno Dam and make the comparison of land prices on the right and on the left page of Lipno.

International tax issues already have not been problems of narrow circle of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms are now engaged in cross-border transactions and have to face international tax issues. One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle (internationally accepted standard) as the price which would have been agreed between unrelated parties in free market conditions. This thesis focuses on the issue of the transfer pricing that multinational enterprises use to move their tax base to the countries with lower or no tax. The aim of this thesis is based on the analysis of transfer pricing regulations in individual EU member states to propose a new approach or any recommendations for the czech tax policy in the field of transfer pricing. In addition the gained practical knowledge applied to selected case studies.

The study assesses some effects on factors on coffee production and export in Uganda, examines the economic effect of trade liberalization of the coffee subsector in Uganda, and nonetheless establishes the different types of ties used for coffee development in East African region as well. The study employed both Regression and Correlation methods to analyse the data collected from the coffee value chain, Regulators, and the farmer families. Analysis of a time series data on production, export, world prices and domestic consumption data from the Food and Agriculture Organization of the United Nations (FAO), and Uganda Coffee Development Authority (UCDA) was done using ordinary least squares (OLS). The results illustrated that coffee production and the world price index have a positive relationship with coffee exports in Uganda. Nonetheless, indicated an inverse relationship between domestic coffee consumption and exports. The study further shows that coffee exports, domestic consumption and world price have a positive relationship with production. The research findings show that there are statistically significant relationships between Family Ties and Coffee development in Uganda (r= -0.038, p-value< 0.025 (=0.822)), Farm to Farm ties (Beta=-0.304, t=-2.253p<0.025 (=0.014)), and Friendship Ties and Coffee development (r= -0.222, p-value< 0.025 (=0.048)) respectively. The study recommends that the government of Uganda as a matter of urgency implement the existing coffee policies and if necessary, make some modifications to improve production and promote the product on the international markets for more competitiveness and maximum earnings.

This dissertation focuses on relations among business units (B2B), most of all relations among bakeries and distribution channel members when establishing and extending business cooperation. It stresses the importance of food-processing industry verticals, value chains and food distribution channels. Marketing tools of sales promotion base on the general conception that they are any form of support used by one market subject provided to another one in order to achieve a purpose set in advance. The thesis describes price as an important and intensive factor of marketing mix. It also examines how price and extensive factor quantity influence formation of gross profit, the important aggregate business indicator, on a case of bakery products. It defines bakery product life cycle, product appeal and sales potential. It characterizes promotion on a case study of corporation Penam, a major bakery in the Czech Republic. In order to achieve objectives, parametric, non-parametric, and semi-parametric approaches were applied to define cross effects. Theoretical and practical gains are summarized in the conclusions.

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VLČEK, Jiří. Model of shared service centre set up. Brno, 2013. Diploma thesis. Mendel university Brno, Faculty of Business and Economics. The subject of the diploma thesis is to propose model of shared service centre set up. Diploma thesis is using analysis, application and modification of management techniques and application of primary data, gathered from multinational companies from various sectors. Final model is composed from 5 phases, including economical point of view.

The diploma thesis deals with the issue of organic food, organic food market, their prices and trade margins. The main part of the thesis is a survey of the prices of selected organic foodstuffs, both at the level of the producers (purchase prices) and at the level of the traders (selling prices). The data are collected at various points of sales chains, specialized stores and e-shops within the South Bohemian Region, as well as by addressing manufacturers. The thesis monitors the margins of individual sales formats for selected commodities and then evaluates them from several points of view.

Cílem této studie bylo především ověřit či naopak vyvrátit v úvodu stanovenou hypotézu, že nekvalifikovaný odhad způsobu stanovení transferových cen a tedy nevhodná úprava daňového základu plátce ze strany české daňové správy přináší České republice vysoké riziko mezinárodních arbitráží, které představují nejen značnou finanční zátěž, ale také nadbytečnou práci pro ministerské úředníky. Sledovali jsme situaci v oblasti platné legislativy v této oblasti, zahraniční praxe a standardů a především pak dosavadních kontrol zaměřených na transferové ceny. Ze získaných poznatků však vyplývá, že stávající přístup české daňové správy k této problematice nahrává spíše opačné domněnce; nedostatečná kontrola ze strany finančních orgánů a tudíž i absence mezinárodních sporů v této oblasti vede k jisté laxnosti poplatníků a zprostředkovaně tak může nahrávat daňovým únikům v důsledku uměle podhodnocených zdanitelných zisků?

The aim of this work is to evaluate Marketing Tools in the company Medin inc., Nové Město na Moravě. Most attention is paid to a product and its price, their present state of affairs and the development to the future.