and of the part of the Głu zy e region on the polish side of , Głu

Diploma thesis Analysis of cross border mergers in Czech Republic and Hungary consists of two parts theoretical and practical one. The first part briefly describes general terms that are necessary for better understatement in terms of mergers and acquisitions. The first half of the theoretical part focuses on key steps and regulations (law, accounting and taxes) that need to be fulfilled to make a cross border merger in Czech Republic. In the second half, the same steps are being analyzed, but from the Hungarian point of view. The last part, the practical one, shows the accomplished cross border mergers in Hungary from years 2013 to 2017. The main goal of the thesis is to explore the legal, accounting and tax aspects of cross border mergers in Czech Republic and in Hungary.

The primary aim of this paper is to compare the issues of financial security of individual projects implemented under cross-border cooperation between the Czech Republic and the Free State of Saxony. The theoretical part is devoted to the characteristics of individual species of European cross-border cooperation, its history and individual Euroregions. The paper is focused on cross-border cooperation of the Czech Republic, historical development, characteristics of Euroregion and specifications of cross-border cooperation programs. The part of the theoretical part is devoted to issue of financial security projects in terms of the contracting authoritys legal personality. The application part of the thesis is responsible for several tested hypotheses. Basic research method represents a survey. The group of respondents is represented by participants selected cross-border cooperation. The survey includes subjective opinion of each participant to achieve a comprehensive insight into the studied problematic. Work brings valuable insight from the perspective of direct participants. It works with personal experience and thus offers a unique analysis of the factors that may affect the efficiency of cross-border cooperation significantly. The analysis shows that civic associations are increasingly faced with the complications of financial security and they are exposed to a higher financial costs in comparison with regions and villages. The policy of cross boarder cooperation is positively evaluated by participants. The survey also shows that despite negative personal experience with exchange differences the participants do not save themselves by any insurance.

The aim of this thesis is to analyze all the activities of the Alliance of municipalities of Novoborsko in the period between 1998 -- 2008. First part is dedicated to examine the actions taken by optional Alliance of municipalities in Czech Republic, in concrete their legislation, economy, positive and negative features of their mutual cooperation. Next part analyzes the Alliance of municipalities of Novoborsko and the way it works in practice, its financial situation, sponsors of projects, cooperating partners; its comprehension by local citizens, and its contribution to the individual municipalities and the whole region in general. The implementation of projects carried out by the Alliance during its 10 year existence and valuation of all its activities is depicted as well, together with the examination of its consequences on the development of the above mentioned region.

This diploma thesis highlights the issue of the interconnection between the cohesion policy implemented by the European Union and the national regional policy of the Czech Republic and underlines to which extent such coordination influences Czech entities and how they can profit out of it. The thesis focuses on the territorial cohesion and especially on the Operational Programme of Cross-border co-operation between the Czech Republic and the Free State of Saxony. In this thesis you will find an analysis of the needs and requirements for further growth of the studied region, an analysis of projects realized within the examined Programme and consequent appraisal whether the Programme fulfills the essential necessities for further growth of the eligible areas or whether there is potential for some changes to be made for the future programming period of 2014-2020 (which is now being discussed in the institutions of the European Union) in order to achieve higher efficiency and usefulness of the financial resources coming from the budget of the European union and the national budget of the Czech Republic.

This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.

The goal of this thesis is to analyze the emerging trends in the cross-border agrochemical distributors' network in Central and Eastern Europe. It aims to answer three research hypotheses and uses desk research methodology to reach this goal. The thesis studies five distributors of agrochemicals considered as pioneers in the industry and assumes their behavior as a proxy for the whole industry behavior. It verifies the first hypothesis that there is an ongoing cross-border consolidation of the distribution network. On the other hand, due to the industry stage and the agrochemicals' market growth it rejects the second hypothesis that there is a pressure on industry profitability. At last, it confirms the third hypothesis that suppliers should consider a change to cope with cross-border customers. In addition, it suggests two areas how to create additional value for the distributors and their suppliers.

This diploma thesis deals with the topic of cross-border cooperation of the South Moravian Region. The theoretical part deals with the definition of terms such as region, regional economics, regional policy, and regional development. It also deals with the regional structure of the Czech Republic, NUTS regions or regional policy institutions. The last chapters of the theoretical part are devoted to the possibilities of financing development strategies and cross-border cooperation. The following is a part of the description of standard-specific research called Real estate market analysis in cross-border regions and the designation FAST-S-19-5899 based on which the topic of this work was selected. In the practical part, it characterizes the South Moravian Region and the village Mikulčice specifically described the selected project and its financing. The conclusion is a theoretical proposal of other financing options and an evaluation of the impact that the project has on the development of the region.

The subject-matter of this master thesis is cross-border healthcare in the European Union. It describes the history and development, but focuses mainly on the current legal framework represented by Regulation No 883/2004, and mainly Directive 2011/24 on the application of patients' rights in cross-border health care. The aim of the master thesis is to thoroughly analyse the current legal framework with a focus on patients' rights, to examine the impact of the Directive, to explain an issue of overlap between the Directive and Regulation, and to evaluate the transposition of the Directive in the Czech Republic. To achieve this aim, it is necessary to examine the topic with respect to the historical and political development of the European Union and to the case law of the European Court of Justice. The thesis is divided into four chapters. First of which concerns European Union competences in health law, explaining the history of incorporating health law provisions into the Treaty on the Functioning of the European Union, as it is called today. This historical development is important for understanding the issue of cross-border healthcare. The second chapter is mainly focused on the important case law of the ECJ concerning patients' rights. Although initially I will discuss the development in...

The diploma thesis deals with a case of cross-border cooperation in the European Union, namely the cross-border cooperation of health emergency services in the Šumava Euroregion. The research focuses mainly on how this cooperation has been arranged and how the European integration theory can be applied to this case study. The diploma thesis analyzes the role of different actors, what contracts were needed for the cross-border cooperation, how the negotiationof the project took place, where the initiative for this cross-border cooperation originated or what complications occurred. The topic of cross-border cooperation of health emergency services is a practical example of European integration and therefore it also includes the study of cross-border cooperation of regions in the European Union, the role of EU funds for regional development and last but not least the EU health policy. The thesis is based on the theory of European territorial integration, which is characterized by the disappearance of the border and suppression of the unilateral orientation of the state inland. Furthermore, there are related theories of regional development and new regionalism. It also works with the theory of shared sovereignty, which inevitably comes with deeper integration. The theme of the diploma theses is time...