The topic of my diploma thesis is " Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment". The main objective of my thesis is to explain and compare two legal institutes that are frequently used in order to change financial or proprietary structure in a business corporation. In my thesis I analyse the most important aspects which have to be taken into consideration while making these transactions. These aspects are legal, accounting and tax viewpoints that are crucial for a responsible seller or purchaser to consider according to the aim he wants to achieve by this transaction before the disposition commencement with one of these institutes. In practical part of my thesis I present some examples and their references following particularly from judicature of superior law courts (legal source since 1 January 2014 ) which show consequences and their view of aspects of individual steps concerned with share or company conversion. Further the practical part contains specific accounting methods and taxes related to these transactions.

The main objective of this thesis is to evaluate the trade barriers in world trade with wine. Secondary objectives will be specified during processing work.

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Brazílie je regionální velmocí Jižní Ameriky a brazilské společnosti začínají být úspěšnými i vně federální hranice. Smlouvy z Tordesillas (1492) a z Madridu (1750) oddělily toto území od zbytku kontinentu a položily tak základy k jeho diferenciaci, a to ve všech ohledech: v jazyce, kultuře, historii, současné pozici ve světové ekonomice i v předpovědích o budoucím vývoji. Spolu s Indií, Čínou a Ruskem je zařazena do skupiny nejrychleji rostoucích ekonomik světa (BRIC´s). Faktem ovšem také je, že Brazílie není poprvé označena za perspektivní ekonomiku s růžovou budoucností.

Teoretická část diplomové práce analyzuje vývoj zahraničně-obchodní politiky ČR po vstupu do EU - sleduje situaci před 1. 5. 2004, rozebírá Společnou obchodní politiku EU a analyzuje dopady vstupu na ZOP ČR. Praktická část se zabývá obchodní výměnou ČR s unijními státy a vybranými prioritními zeměmi mimo EU. Analýza zahraničního obchodu je provedena jak z teritoriálního hlediska, tak z hlediska komoditní struktury (klasifikace SITC).

Práce charakterizuje specifika provázející obchodní jednání s řeckými obchodními partnery a formuluje základních doporučení pro úspěšné jednání českých ekonomických subjektů s řeckými protějšky. Analyzuje vzájemných ekonomické vztahy České republiky a Řecka, perspektivní odvětví spolupráce a příčiny nízké úrovně vzájemné obchodní výměny.

Práce se zabývá vývojem privátních značek (vlastních značek obchodních řetězců) ve světě i v České republice a vztahem spotřebitelů k těmto privátním značkám.

This thesis is about basics of forex the currency market. The main objective of the thesis is to create a forex business strategy, which should be functional, complex and profitable in long term. Testing of this strategy based on historical data and using a real investment account will follow. Thesis is divided into three main chapters. Starting with theoretical part, where we define basic terms, which will be used later, mainly in analytical chapter. Another important part of this chapter will be about three basic approaches how to analyze market, called technical, funamental and relational analysis. The second major chapter is analytical part, in which we are going to build trading strategy Strategie Tomáše Havlíka. This specific trading strategy will compared to the most comonly used trading strategies, tested using historical data and on live account. There will be couple of hand picked trades, which will be analyzed as another part of this chapter. Chapter evaluation of results is focusd not only on evaluating each currency pair and it s various timeframes, but other statistics too, which where acquired during the testing period. Average 50% year over year rentability reached on hourly timeframe and 30% rentability reached on four hour timeframe proves the overall profitability and usefulness of the strategy. Finally, the Conclussion, chapter where we focus on future development of the trading strategy and its integration into a komplex trading approach, which consists of several trading strategies, which are ultimately creating cooperative entity. Information, which will create a backbone of this thesis, will be accquired from respected books aswell as well known internet sources, written mainly by group of authors called FXstreet.cz and British trader Anna Coulling.

This thesis presents a comparison of a survey of prices of vegetables during the winter months in the selected region. The experiment began on November 27.11 2015 and ended March 18.3.2016. For monitoring site was chosen Uherske Hradiste and its surroundings. For the survey and comparison of major vegetables were selected four model objects for which it was every week on Friday in time from 11.00a.m -14.00 p.m. monitored market price, availability and quality of vegetables. The obtained data were then compared with the information ZUČM rapporteur. Evaluation was carried tabular and graphic in MS Office 2007. The result of this work is that high availability was the main vegetable species Tesco supermarket 97.55% and the highest sales prices in the supermarket Billa. The quality of the vegetables in the period was an exception to the Tesco supermarket, very good. The data obtained are aligned with the Information rapporteur ZUČM led to the finding that the cheapest average market price for the entire period are listed in the integrated production advisory ZUČM, except parsley, which was sold in November 0,90Kč cheaper in Albert hypermarket and supermarket Lidl and in January the Lidl supermarket on 9,18Kč cheaper. The final part of the statistics graphically drawn trendlines that showed rising or falling market prices in the period. The result has been a long term decline in prices at the supermarket Tesco carrots , onions and parsley , among other supermarkets , the increase in market prices throughout the period .

No description available.