Intercountry adoption Abstract Intercountry adoption is a global phenomenon. The countries of origin, children adopted abroad mostly come from, have a lot in common. Intercountry adoption comes about only if the child cannot be adopted in the country of origin because of the principle of subsidiarity. That is why it is important to consider, which conditions cause impossibility of domestic adoption and try to eliminate these conditions, as well as conditions causing leaving a child. It is a fight against poverty, drug addiction, alcoholism, insufficient funding of social and legal care of children or racism, like in the Czech Republic, where mostly children of Roma ethnics, whom Czech applicants for adoption do not want to adopt, are adopted abroad. The countries of origin have these social conditions (and others) in common. High number of children adopted abroad is a sign of a certain dysfunctions in the society. In the Czech Republic, Office for Legal Protection of Children with its registered office in Brno is a central body arranging intercountry adoption within the meaning of Convention on Protection of Children and Cooperation in Respect of Intercountry Adoption. Intercountry adoption means a possibility of growing up in a family to a child, so the cooperation of international community in this area...

Intercountry adoption Abstract Intercountry adoption is a global phenomenon. The countries of origin, children adopted abroad mostly come from, have a lot in common. Intercountry adoption comes about only if the child cannot be adopted in the country of origin because of the principle of subsidiarity. That is why it is important to consider, which conditions cause impossibility of domestic adoption and try to eliminate these conditions, as well as conditions causing leaving a child. It is a fight against poverty, drug addiction, alcoholism, insufficient funding of social and legal care of children or racism, like in the Czech Republic, where mostly children of Roma ethnics, whom Czech applicants for adoption do not want to adopt, are adopted abroad. The countries of origin have these social conditions (and others) in common. High number of children adopted abroad is a sign of a certain dysfunctions in the society. In the Czech Republic, Office for Legal Protection of Children with its registered office in Brno is a central body arranging intercountry adoption within the meaning of Convention on Protection of Children and Cooperation in Respect of Intercountry Adoption. Intercountry adoption means a possibility of growing up in a family to a child, so the cooperation of international community in this area...

The diploma thesis deals with the valuation of biological assets according to IFRS for SME. Its aim is to assets the impact of the revaluation of biological assets from historical cost to fair value. In the first part of thesis there is characterized the standard for small and medium-sized enterprises. The attention is paid especially to the valuation methodology with the Section 34 -- Specialised Activities and with Czech accounting legislation and then, there is the comparison of these two approaches. Practical implications of the standard are demonstrated on the data from LDO Přibyslav. The revaluation of biological assets from historical cost to fair value was done in this enterprise. Then there is the evaluation of the impact, which may occur in Czech forest enterprises thanks to the implication of the Section 34 of IFRS for SME.

The aim of the Diploma Thesis is to suggest a dividend policy to a company using tools of international tax planning for profit distribution which will lead to a minimal taxation. This thesis is built on results from Cluster and Comparative analysis which are performed and commented in the Practical Part. In the chapter Discussion can be found suggestions and proposals which supposed to minimize the taxation of a distributed profit in form of dividend. Twenty-eight states of the European Union served as a field of study.

The main goal of this thesis is to evaluate two-way trade flows in goods between Guatemala and the European Union, more precisely the import of Guatemalan bananas to the European Union during the period from 2001 to 2009. The thesis focuses on creating a gravity model for the banana trade flows. The exogenous variables in the model are GDP of the EU, GDP of Guatemala, distance and exchange rate. The main goal is achieved by the partial analyses, such as trend analyse of chosen exogenous variables. Two gravity models are assembled: a linear gravity model and a power gravity model. For both variations, there are the verifications as well as the prognosis for the 3 following periods. The results of the research show that a power gravity model is the one more suitable for following the trade flows in bananas between Guatemala and the European Union. The main contribution of this thesis is an establishment of a functional gravity model that could be use in order to follow various trade flows in one commodity between two countries.

This thesis deals with issue of the international trade with corn in terms of import to the Czech Republic. The target is to predict trends in trade with corn on the czech agricultural market in the world and according to selected criterions. Individual predictions are made using Gretl in future periods in the time from 2016 to 2020, where their essence is to evaluate theoretical and real dates in the development of maize in different years and indicators. The methodology is based on a coherent and deductive procedure. The main methodological framework of the work is structured analysis, which consists of several individual problem-solving stages. They are applied to the case method commodity studies, comparison, description of technical texts, reasoning and logical prediction. Processing the theoretical part of the study follows from legal standards, professional literature, articles and sources of printed and electronic character. In conclusion, it was found that the years 2017 and 2018 will develop in the individual indicators diversely, unstable. However, future prospects expect stabilization of business development with corn on the czech agricultural market until 2019. Year 2020 will bring negative development in trade with corn because of high prices. The productive year in the world was predicted in 2016 due to rising consumption and also production.

The relevance of the study of this topic is that nowadyas TNC is one of the main structural elements of the economies of most countries, as well as the driving force of its development. To improve the efficiency of the Russian economy and the sustainability of its development is necessary to evaluate the potential of domestic companies and to develop recommendations for the exit to the transnational level. The problem is that methodological universal basis for evaluating the potential of transnationalization companies do not exist. In this regard, the phenomenon of transnational corporations and transnationalization problems require further study. The goal of this study is to develop a methodology to evaluate the potential of transnationalization of Russian companies on the example JSC "Transneft", in other words, the potential of entering to the foreign markets. The object of the study will be transnational corporations, and the subject of research will be Russian companies that have the potential of transnationalization. From the goal arise the following tasks: - to study the phenomenon, the concept and essence of transnational corporations; - to explore the history of the emergence and development of TNCs; - to evaluate the place, role and development tendencies of TNCs in the world economy; - to characterize the sources of effective activities of transnational corporations; - to evaluate key performance indicators TNCs; - to identify the role of TNCs in the economy of Russia; - to learn the specifics of transnationalization of modern Russian companies; - to identify the most important factors in evaluating the potential of transnationalization companies; - to develop a methodology to evaluate the potential of transnationalization companies ; - to develop the recommendations for Russian companies on the example JSC "Transneft" for increasing the potential of transnationalization. The hypothesis of this study is that JSC "Transneft" have the potential to enter to the transnational level and necessary facilities for its implementation.

Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.

No description available.

International Child Abductions Abstract in English This dissertation thesis deals with the issue of International Child Abductions, which is a constantly growing phenomenon. The focus of the legal regulation of international abductions lies within the Hague Convention on the Civil Aspects of International Child Abduction (hereinafter referred to as the 1980 Convention), which was adopted on 25 October 1980. There are already 98 signatory States of the Convention. This fact makes the Convention, at least in terms of the number of signatory states, one of the most successful international treaties at all. In spite of the nearly forty years of this Convention, there are still uncertainties in interpretation of certain terms during its application. The introductory part of this work deals mainly with questions of interpretation of basic concepts such as habitual residence or the right to care for a child, as well as the interpretation of individual exemptions from the obligation to return the child to the state of his habitual residence without delay. This section analyzes in particular the case law of the United Kingdom and United States courts, which account for nearly 50 % of all international abductions. Recently, there has been discussion among academics and other professional on the decision- making...