This master thesis deals with analysis of entrepreneurship sectors, which are obliged to implement electronic records of sales. This project was established in order to bring balance to the given market place and to increase the effectiveness of governmental tax control. Part of this thesis is focused on describing the prob-lems of grey section of Czech Republics economy and basic description of the project. My own research covers analysis of the current situation of general information about tax collection in the Czech Republic, identification of the economy sectors influenced by the project and evaluation of the influence of the electronic records of sales on small and medium enterprises in the Czech Repub-lic. Last but not least brief/detailed comparison of the Czech and Croatian electronic sales register systems and final evaluation reflection of the system implementation from macroeconomic point of view.

This thesis is about the taxation of the digital sector of the economy. Currently, this issue is being discussed because of the fast development of these services, where the current rules for taxation of goods and services are still dependent on the physical presence of entities at the point of sale and thus unusable. The work is focused on existing systems and proposals on how to tax this sector in the EU, problematics in international tax planning and aggressive planning to reduce the tax base. The aim of the thesis is to compare available proposals and established regimes in the EU and to draw a proposal for taxation of digital services for the Czech Republic. The main method of this thesis is to analyze the obtained data for the subsequent comparison of indicators and benefits for the Czech Republic. The thesis offers an insight into the digital sector, countermeasures by individual states by application of unilateral measures and the EU measures and effort to come up with a common tax regime. The main benefit of the thesis is the proposal for taxation of the digital sector in the Czech Republic and the estimate of possible revenues. The Czech Republic has started to address this issue in early 2019, but it is still uncertain how or when this taxation will occur.

The diploma thesis deals with the concept of circular economy (hereinafter CE) and its application in several Czech and one multinational company. On these specific examples of companies, the work shows how circularity is achieved, with all the essentials of this fact, what support for the concept is offered in the Czech Republic and, last but not least, what obstacles and problems the companies face. Along with this practical experience, opinions by theoretical experts who deal with the issue in their profession are further examined. The aim of the work was to map the matter of use of secondary raw materials and other principles of CE in both practical and theoretical spheres of knowledge, and where possible, to compare these two views. Furthermore, the work focuses on the benefits of real use of the principles of CE in the Czech conditions from an environmental point of view. In its theoretical part, it first addresses the issue of waste in general, especially from the perspective of a global problem. It presents the development, current situation and forecast of the size of waste generation, including its impacts. Furthermore, it has introduced the concept of CE, its various concepts and definitions, together with the main principles. Subsequently, it presents the real adoption of the concept by...

This thesis deals with social enterprise in the Czech Republic and its state aid. It focuses on the description of state aid decisions, affecting the operation of social enterprises in the Czech Republic. Briefly describes the characters of the civil sector organizations and symbols of social enterprises, including their differences, and identifies other possible legal forms for social enterprises. Based on the selected documents are in the thesis specification of groups of disadvantaged people in the labor market. The research work was part of the method of semi- structured interviews with selected social entrepreneurs and the results of qualitative research contribute to the fulfillment of the objectives of thesis. The conclusion summarizes the various findings.

The paper clearly shows that Russia has been diversifying its export routes during past 20 years, in order to by-pass third countries and to avoid paying additional transportation fees. The overall Russian export capacities of oil and gas are increasing, but in the same time the export volumes are stagnant. In case of oil transportation, pipelines are progressively substituted by sea transport, which enables Russia to participate on the world market. Situation with gas is different. Despite increasing export capacity Russia nowadays export almost the same amount of gas to the same locations as it did in 1990. It means that if there is any political or economical pressure it is laid against transition countries, which can be substituted, rather than against importing countries. Russian economical gains from export are following increasing oil and gas prices. To make the gains even higher, Russia initiated transition to world gas prices in the CIS countries as well as at the domestic market. To support the hypothesis of this thesis that primary goal of Russia is to increase its economical gains rather than to strengthen its political leverage, it is important to mention that majority of energy disputes of past twenty years were ignited by quarrel over prices and were settled by trade agreement. The...

The thesis deals with social entrepreneurship and its potential for integration of marginalized social groups to the labour market. Social economy and its subjects - social enterprises - participate in the market not only to obtain profit but also in order to fulfill socially beneficial objectives. The topic of social economy and supporting its subjects is currently topical in the whole European Union. It presents an alternative way of fulfilling the needs of the society which flexibly complements the instruments of public redistribution as well as private sector. Also in the Czech Republic social economy is a real phenomenon which has recently attracted many practical as well as theoretical activities. The thesis focuses on social firms as one of the types of social enterprises that create jobs for persons that are somehow disadvantaged on the labour market with the objective of their social and economic integration. In the practical part the thesis presents results of a qualitative research aimed on the impacts of the employment in the social firm "Modrý domeček" in Řevnice of a family member with a health disadvantage on his/her family. The research was conducted with members of the disadvantaged employees' families.

The dissertation look into the question what social firm has a impact on the social integration of people with mental diseases. It is divided into theoretical part, profiles of surveyed organizations and practical part. In theoretical parts are offered definitions of the various authors about social integration, social firms, persons with mental illness. Definition of approaching the issue. There are also published theories, which were subsequently verified in the empirical work. Brief profiles of organizations includes two social firms and one sheltered workshop. In empirical part was a qualitative research aimed at answering research questions. They were directed to full the objectives of the work. The main method in this case were semi-structured interviews. Work leads to knowledge, some of which support the theoretical ssumptions about the importance of social integration firm. However, some theoretical knowledge about the importance of social integration, were not confirmed by the results of empirical research. Key words Social integration Social Economy Social firm A person with mental diseases

This diploma thesis focuses on financial crisis from 2007 and its impact on Czech economy. Special attention is given to four macroeconomic indicators in Czech Republic and their transformation during this crisis and after it. First part focuses on definition and description of characteristics and stages of business cycles, first in general and then specifically when talking about 2007's economic crisis. Subsequent practical part analyses specific economic repercussions stemming from the crisis, pointedly in macroeconomic indicators, state budget and mortgage market. In the final part of this thesis, the knowledge and findings about these areas, which accurately depict overall status of Czech economy during the crisis and after it are evaluated and commented on. This thesis may be used by humanities' teachers to illustrate the functioning of business cycles and their impacts on economies. KEYWORDS: Czech economy, business cycle, trade cycle, economic crisis, mortgage crisis, globalization

Práce představuje v širším kontextu paradigmata servisně orientované ekonomiky a ukazuje jejich vliv na podnikové a firemní strategie. Pokouší se dát dohromady tradiční modely podnikových a firemních strategií s nově vznikající vědou o službách. Práce ukazuje hlavní myšlenky servisně orientované ekonomiky v porovnání s tradiční produktovou ekonomikou. Jako výsledek srovnání práce poukazuje na potřebu nového přístupu k byznysu, který vychází z aktuálního dění ve světě. Práce přináší sadu doporučení pro formulace podnikových a firemních strategií v servisní ekonomice. V praktické části jsou výsledky demonstrovány a použity pro strategii ve vybrané firmě.

Cikliškas ekonominis augimas yra natūralus ir neišvengiamas reiškinys, tačiau kuo mažesnės šių ekonominių ciklų svyravimo amplitudės, tuo patrauklesnis šalies ūkis yra. Didžiausi ekonominiai sunkumai šalis ištinka tuomet, kai šalyje įvyksta finansų krizės, kurioms pastaruoju metu dažniausiai pasireiškia kainų burbulo sprogimu. Dabartinė finansų krizė, prasidėjusi nuo antrinių būsto paskolų krizės JAV, sprogus nekilnojamo turto kainų burbului, išsiplėtė per visą pasaulį, kur ji neišvengiamai pareikalavo aukų: žlugo du didžiausi pasaulyje investiciniai bankai Lehman Brothers ir Merill Lynch, du didžiausi JAV hipotekos bankai Fannie Mae ir Freddie Mac, stipriai nukrito visų pasaulio akcijų indeksai. Akivaizdu, jog pasaulis supranta šios problemos mastą ir galimas pasekmes, kadangi XX a. tokių krizių jau buvo, jos stipriai paveikė to meto ekonominį bei politinį regionų kursą. Tačiau dabar šalių ekonomikos yra žymiai labiau susijusios, todėl būsimos šios krizės pasekmės bus gerokai didesnės. Įdomu, kaip tokiomis sąlygomis bankai bei kitos finansų institucijos tvarko turimus aktyvus finansų rinkose, kyla klausimas ar geresnio turto diversifikavimo siekis netaps finansų rinkų griūties priežastimi. Tyrimo objektas – vertybinių vertybinių popierių rinka finansinių krizių laikotarpiu. Darbo tikslas – išnagrinėjus ir apibendrinus mokslinę – teorinę literatūrą, suformuoti vertybinių popierių portfelį apsaugotą nuo ciklinių ekonominių svyravimų. Išsikeltą tikslą padeda pasiekti... [toliau žr. visą tekstą] / Cyclical economical growth is natural and unavoidable phenomenon, at the same time the less amplitudes of economical cycles fluctuations are, the more attractive economy of a country is. Countries sustain ultimate difficulties when financial crises happen in a certain country. Latterly such crises mostly come into play as the prices bubble burst. The current financial crisis started from the crisis of secondary dwelling credits in the USA. After prices bubble burst it has spread worldwide and unavoidably claimed following victims: crashed two most famous underwriting banks of the world Lehman Brothers and Merrill Lynch, two biggest mortgage banks of the USA Fannie Mae and Freddie Mac, substantially fell down all stock indexes. It is evident that the world realizes the extent of this problem and probable results because similar crises had place during XX century. They impacted on economical and political regional course of that time rather strongly. But modern economies of various countries are involved in more noticeable degree, so forthcoming consequences of this crisis will be rather heavier. It is interesting how in such circumstances banks and other financial institutions manage their assets in financial markets. Also the question is whether an object of the better property diversification wouldn’t become the ground for a financial markets fall. Research object – stock market during financial crisis period. Purpose of this study is to explore and summarize theoretical... [to full text]