This diploma thesis deals with the prospect of introducing the euro in the Czech Republic under the actual circumstances. The process of entering the Economic and Monetary Union is described, as well as the criteria comparison of nominal and real convergence and the hitherto development of fulfilment of conditions for introducing the euro in the Czech Republic. The other part of the diploma work compares, according to some chosen data, the development of Czech and Slovak Economies in 2004-2008, when both countries had their national currencies, and in 2009 when euro was introduced in the Slovak Republic. The aim of the analysis is to show, whether it is more beneficial for the economy to introduce euro in the current economic crisis and the prospects of euro introduction in the Czech Republic.

This thesis concentrates on theoretical postulates of the Optimum Currency Area theory, mentiones preparedness of the Czech Republic in the area of Maastricht criteria, real convergence, alternative adjustment mechanisms, legislative a institucional preparedness, summarizes actual preparatory work and possible scenarios of the euro-adoption, describes opinions of public and entrepreneurs on euro, mentions experience of Slovenia and Slovakia with new currency and recapitulates the risks of procrastination in this area. Main objective is an analysis of the overall preparedness of the Czech Republic to adopt euro.

The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.

The thesis looks into the regional policy of the European Union and its impacts on Spain and its regions. First chapter introduces the main characteristic of regional policy. Next part describes application of this policy in Spain. More specifically are mencioned the financial allocations for Spain during the programming periods, to which areas the financial resources were oriented and which regions were receiving this financial support. Last chapter analyses the impacts of the interventions of this policy on Spanish regions and describes how the disparities between regions reduced and how the disparities between Spain and other EU members changed.

The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).

The thesis studies directions of changes which might take place in economic policy of Republic of Kazakhstan under unification of economic policies caused by creation of integration structures with Belarus and Russia. It concentrates on investigation of supposed "macroeconomic convergence" between Kazakhstan and Russia, the aim of the thesis, thus, was to find out whether there is an increasing convergence among the chosen indicators and economic ratios as time passes by, and how strong this increasing trend is. Applying correlation analysis and causality test for a number of macroeconomic indicators helped to determine that convergence takes place. The directions for changes in macroeconomic policies were determined by adding the analysis of different assessments of integration consequences, mainly in external trade, and migration and labor market regulation.

This diploma thesis has an ambition to evaluate the nominal, real and structural convergence process of the Visegrad group (also known as V4) countries to the euro area. It also discusses theoretical and methodological issues relating to this process. The first part of this paper deals with some theories which has just started to work with the concept of convergence and were imaginary springboard for the development of other theories. It analyses the Solow growth model that assume convergence between developed and developing countries. This chapter offers a general overview of real convergence measurement, which will be used by evaluation of convergence or divergence process in the V4 countries. We will not observe only the progress of real convergence. In the second part of this thesis we will also examine the nominal convergence trough the price level growth and development of inflation in comparison to the euro area. Next part focuses on identifying relationship between real and nominal convergence due to Balassa-Samuelson effect. The optimum currency area and selected structural parameters of the convergence process will be subject of the final part of this thesis, which will complete our observations of the real, nominal and structural convergence in the V4 countries.

The thesis focuses on the issue of the comprehensive income statement which has been recently included into the financial statements set of IFRS, following the example of US GAAP. In the theoretical part there are outlined various factors which influence the reporting of the comprehensive income and the final form of the statement. The thesis particularly compares reporting of the comprehensive income according to US GAAP and IFRS. In the practical part, the difference is shown on the example of two companies, each reporting in accordance with mentioned accounting systems.

This thesis examines the convergence in health care spending in euro area member countries during the period 1995-2010 and the influence of joining euro zone on convergence of health care expenditure. Panel data set covering 17 cross-sectional units (current eurozone member countries) over 15-years time period is examined using the classical approach to convergence. The analyses presented in this thesis provide evidence of sigma-convergence of HCE as a share of GDP. Conditions for sigma-convergence of HCE per capita are not satisfied. As for beta-convergence, the analysis of HCE as a share of GDP confirm the absolute convergence, conditional convergence did not occur. As for HCE per capita, absolute and conditional convergence hypotheses were affirmed. In both cases of absolute convergence, joining the euro area significantly supported convergence of HCE.

This thesis evaluates the convergence within the European Union, focusing on the old Member States compared to the new ones. The theoretical part deals with the background of convergence and other theories explaining economic growth. The following section assesses the macroeconomic indicators work within the community and an important determinant of economic performance of individual countries, as measured by GDP per capita in purchasing power parity, and the HDI index. The analytical part of the thesis examines the conditional convergence or divergence of each block based on the method Barone Sala i Martin, using regression analysis. This work also examines the coefficient of variation, sigma and beta convergence of the various blocks. Finally, evaluate the level and rate of convergence of the Czech and Slovak Republic at NUTS level 3