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Proces přijímání zákona o dětské skupině: Případová studie intervence aktérů. / The Legislative Process of the Bill on the Children Group. A Case Study of the Intervention of the Participants.Jirků, Olga January 2016 (has links)
This thesis deals with an implementation of a new public policy tool - child care in the children's group - particularly it examines its origin, evolution and the reasons for its implementation. As the "Children's Group Act" became a new form of the childcare (in the Czech Republic), my participation in the legislation process of the bill adoption served as a motivation for the topic selection of this thesis. The opening part introduces the topic, specifically it studies the past and the present childcare system within the current area of the Czech Republic. Further it acquaints us with tools and remedies allowing for a greater harmonization of a family and work life of parents of infants. In other words, there are discussed theoretical concepts of a private work life harmonization of parents and concepts of equal opportunities of women and men. Moreover, the thesis introduces participants who were entering the negotiation and the adoption processes of the bill in question, either directly or indirectly. The aim of the thesis is to present a case study that would characterize both, the adoption process of the bill and the participants' determination of the final form of the act.
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Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi / Tranformation of Czech Financial Statements into Financial Statements under IAS/IFRSGabrhelíková, Zdeňka January 2007 (has links)
Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.
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Harmonizace zdaňování korporací v EU / HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EUSkalická, Hana January 2008 (has links)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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