Prakticky v jakémkoliv uskupení států mají vlády těchto států z hlediska zdanění dvě možnosti: mohou se domluvit na koordinaci či harmonizaci daňových systémů, nebo spolu soutěžit o přízeň ekonomických subjektů tak, že nechají volný průchod daňové konkurenci. Členské státy Evropské unie se domluvily na tom, že systémy daně z přidané hodnoty budou určitým způsobem harmonizovat. Tato diplomová práce se zabývá harmonizací daně z přidané hodnoty v rámci Evropské unie. Zabývá se vývojem českého systému daně z přidané hodnoty prakticky od počátku devadesátých let do data vstupu České republiky do Evropské unie z hlediska harmonizace právních předpisů v oblasti DPH, fungováním současného přechodného systému DPH v rámci EU, jeho kritikou a návrhy na jeho změnu.

This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.

This thesis is a contribution to the knowledge of holding formation and development as forms of integration in the development of agribusiness in food verticals of Czech Republic. The thesis focuses on analyzing the motivatin of companies for the development of this forms of integration and its benefits. Based on the characteristics of developmental changes in the business environment in agribusiness, description of examples of selected holdings in the agrarian sector of the Czech Republic and methodological approaches to explore developmental changes summarized in the literature review, the thesis deals with the analysis of holding ÚSOVSKO. Basically a case study form fallows the develepment of this holding from the biginning of his business activities, financial and organizational links of the concern enterpricses and the development of its financial and economic results. Last but not least, this thesis pays attention of holding activities in the context of the development of the region in which the holding is mainly allocated.

Title: The dynamic of changes of the arousal level like the component of motory docility. Objectives: The aim of this disertation work is to detect if there has been the relationship between the dynamic of changes of the arousal and the effectiveness of sensomotory learning (motory docility). Along with the next complementary examinations we would like to formulate proposals how to diagnose the motory docility. Thete is derivate from the subject"s ability to control its psychophysiology processes during the executing of unknown coordination task. Methods: The arousal of subject was objectificate throuth test of bimanual coordination, test of "mirror drawing" and expert testimony of motory docility. Results: It was detect, that the changes of arousal influence the running and quality of the sensomotory learning. Obtained data are corresponding with the expert testimory of motory docility. Keywords: electrodermal activity, coordination ability, sensomotory learning

This diploma thesis evaluates continuity of two different and stand-alone documents that fundamentally affect the character of the area. This continuity of spatial plan and comprehensive land adjustment is compared in the selected area of the cadastral territory of municipality Libějice. The object of my research were public works and public interest measurements in the spatial planning and the plan of common facilities in the comprehensive landscaping, where in the case of these two documents lead to consensus. The results are presented in both text and graphical form, processed by a geographic information system ArcGIS 10th.

Name of thesis: Coordination abilities of students of second grade elementary school Author: Tereza Číhalová Tutor: PaedDr. Jana Hájková Department: department of physical education and sport Comparing the level of coordination abilities of children from sports classes and unsportsmanlike classes of second grade elementary school. Thesis in the theoretical part will deal with the motor abilities, the coordination abilities and ontogenesis. In the research part of the work will be focused on testing students' sports focused on athletics and unsportsmanlike classes of secondary school and post-processing and evaluation of results. Methodology: data collection, guided interview, comparison Conclusion: Finding a suitable test profile and preparing the necessary means for the measurement of target groups. Evaluation of results and processing them into charts and graphs. A group of athletes achieved better results than physically inactive students. Group of athletes achieved a slightly above-average overall results, the group of inactive students achieved a slightly below- average. Within a group, not a big difference between boys and girls. In tests, the best for both groups is Sprint according to a rhythm. In this test was the smallest difference in the results between the groups. The test, where was...

v angličtině Coordination of social security system is very important for migrant workers who, during their careers working in more countries around the world. This creates entitlements to the payment of social benefits in countries where they have gainful employment, but are often affected by sufficient insurance periods, which may not, however, be fulfilled in that country. For this reason, countries enter into agreements among themselves in order to facilitate migrant workers access to social security benefits to be entitled. Adjustment between states exists both at the multilateral level and at bilateral level. This laws shows how the coordination of social security system regulated at the multilateral level, especially within the European Union but also at the bilateral level the example of treaties that Czech Republic has concluded with other world countries, also focuses on the introduction of institutions that coordinate social security system fulfill in Czech Republic. At the multilateral level, the most important adjustment is created at the level of the European Union. This is based on the right to free movement, which is one of the fundamental principles on which the European Union is built. Coordination of the social security system in the European Union itself has four basic...

The main approach to the solution of the debt crisis, which started in EU in 2010, was the adoption of measures focusing on fiscal consolidation. But despite them it is still not possible to claim that the debt crisis has been resolved, and the economic stagnation of EU continues. This thesis follows alternative approach to the solution of debt crisis, specifically the measures revolving around fostering of economic growth. It looks into how different extent of implementation of competitiveness strategies, whose goal together with the improvement of country competitiveness is to also improve economic growth, influenced the impact of debt crisis on selected countries. Based on this analysis we draw a conclusion whether or not measures focused on the economic growth could be a more effective solution of the debt crisis.

This master thesis deals with the issue of managing a group of projects from the perspective of an outsourcing provider. The goals of this master thesis are to define the area of multi-project environment in outsourcing, describe features of a real example of such environment, identify characteristic features in them and design a set of recommendations for its efficient management. In the first part, the area and conditions of multi-project environment in outsourcing are defined. Subsequently, the theoretical knowledge in literature is analyzed. The second part focuses on practical research in a real organization dealing with this kind of project management. First, the methodology of the research is defined, then the results are described in detail. Using the previously collected knowledge the third part identifies features which are typical for multi-project environment in outsourcing. This means those areas which require attention and can be generalized in this field of project management. Based on the previous knowledge, the fourth part sets recommendations for efficient management of multi-project environment in outsourcing within identified characteristics. The original contribution of this master thesis is the definition of multi-project environment in outsourcing, identification of its characteristic features and set of recommendations for its efficient management.

Coordination of social security in the EU - indexation of family benefits in the Republic of Austria As a unique system of cooperation across the European territory, social security coordination is currently facing political and legal challenges, which culminated in the ongoing legal proceedings initiated by the European Commission as a plaintiff against one of the Member States, namely the Republic of Austria. The first part of this master thesis (chapters one and two) introduces the reader to the general characteristics of coordination, its principles and its anchoring in the EU law. Part two (chapters three to five) allows the reader to learn more about the issue of indexation of (coordinated) family benefits and its history in Europe. It looks in more detail at indexation in the Republic of Austria, specifically its journey from a political idea to an application practice that conflicts with the current EU coordination arrangements, in particular the principle of equal treatment. The first chapter deals with the historical development of the idea of social security coordination, an explanation of the concept, as well as the sources of EU and international law, their scope in this field and their interrelations. The chapter concludes by tracing the link between coordination and one of the EU's...