This thesis deals with development of Telecommunication Industry in The Czech Republic. The first part of the paper captures more complexly overview of global tendencies in the industry. Generally, the key focus is on the last five years from 2009 to 2013 as this was the most dynamic period of the industry so far: new trends such as MVNOs or M2M appeared, telecommunication regulations have tighten up due to united European Union regulations, which all together led to increasing competition in the industry and necessary acquisitions. One of the recent acquisitions -- Telefónica Czech Republic Group and its subsidiaries gained by PPF Group, is analysed in the second part of this thesis through financial analysis. The acquisition's importance and potential benefits are unquestionable as the operator has performed within the last five years that it can react very well during difficult economic and financial times, and it can prosper from its advantages over its main competitors.

The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.

The main topic of this thesis is the perspective of young people within political party structures. The author bases her research on the assumption that, in the Czech Republic, the younger generation of party members is not sufficiently represented within political parties, and that political parties do not create ballot papers that fairly represent the young candidates. However, the author also assumes that Czech political parties are aware of the under-representation of young politicians within their structures, and consistently try to work with this. The objective of this dissertation is, therefore, to more explicitly explain whether and if so then how Czech political parties officially define the position of young people within the inner structures of the parties, how large the representation of young people is on ballot papers for representative bodies, and to demonstrate how Czech political parties generally approach this issue.The author defines the young political generation as people over 18 but under 35 years old. The research section of this thesis is based on an analysis of official regulations of chosen political parties. An analysis of the ballot papers of the same political parties for the 2013 Chamber of Deputies election and for the 2012 regional representative bodies election was also carried out.The approach of political parties to their youngest members is based on a survey carried out by the author.

Les emballages alimentaires existent depuis la nuit des temps, depuis que l'homme transporte des aliments solides ou liquides. Comme tous les matériaux destinés à entrer au contact des aliments, le bois peut être une source de contaminations chimiques et/ou biologiques, il est donc soumis au règlement (CE) 1935/2004 du parlement européen. Cependant en France, la réglementation spécifique « bois » date de novembre 1945. Elle définit les espèces autorisées pour le contact alimentaire. Il existe également une note d'information « bois » de l'agence sanitaires française « DGCCRF » qui détaillent quelques phénomènes de migration entre le bois et l'aliment mais elles sont très peu développées. L'objectif de cette thèse est d'étudier les différents facteurs qui influencent la migration des composés organiques du bois après un contact alimentaire afin de développer une méthodologie d'analyse simple applicable par les industriels de l'emballage. A l'échelle locale, ce projet innovant apporte une réponse auprès des autorités sanitaires françaises et auprès de la filière française emballages bois et palettes. Et fournira des éléments nécessaires pour la mise à jour de la fiche « matériau bois n°2012-93 » et permettront aux industries agroalimentaires d'avoir à disposition une méthode d'analyse de référence. / Food packaging has existed for millennia; ever since man wished to transport solid or liquid foods that were gathered previously. As in the case most materials, wood could be a source of contamination by chemical or biological products. To date, there are no studies available that assess the migration potential of wood components in to food. Food in contact with materials, like wood, is subject to the European Regulation (EC) 1935/2004. In contrast to other materials, there is no specific directive for wooden food contact packaging. In France, the only specific regulation concerning "wood" dates from November 1945 and is very underdeveloped. This thesis aims to study various factors that influence the migration of organic compounds from wood to food when in direct or indirect contact with one another. The final outcome will be a simple methodology that can be applied to industrial packaging. At the national level, this innovative project is in response to the needs of both the French health authorities and the French wood packaging industry. And provide the information necessary to update the information contained in "wood material No. 2012-93” which will, in turn, give the food industry an analytical method and a point of reference.

The Master's thesis 'The liberalization of the European railways market' explains the process of infrastructure and management separation. The main goal of this thesis is to analyze the liberalization process of the rail freight market in Europe. This is achieved by causal and relational analysis, which provides profound insights into the current and historical liberalization of the rail freight market. The secondary aim of this thesis is to apply the analysis of the rail freight market in Slovakia so as to explore the implementation of liberalization rules. The thesis concludes with a brief analysis of the competitiveness of the Slovakian rail freight market today.

In regulated markets companies must comply with various rules, standards, and approval protocols to avoid expensive lack-of-compliance costs. Such regulations often limit the ability of companies to advertise and thereby reach out to consumers. This paper uses a qualitative multiple case-study approach to explore, from an industry perspective, how three different companies (a whisky producer, a microbrewery, and an alcohol importer) use digital advertising to raise brand awareness on the Swedish alcohol market. The firms are relatively similar in their approaches, unanimously preferring the use of social media advertising and conducting all activities through the lens of the regulations. However, the degree to which the firms are willing to take risks and find innovative solutions to the unique problems inherent to the regulated market in question differs. Although the study is context-specific, previous research has suggested that features and market practices in one regulated market can influence another. This thesis contributes to the literature on the broader topic of advertising on regulated markets, where research is primarily written from a public health perspective.

Problembakgrund och problemdiskussion Årsredovisningslagen ställer upp storlekskrav gällande vilket regelverk företag ska tillämpa. Mindre företag har möjlighet att tillämpa K2 vilket är ett förenklat regelverk som är till för mindre företag med enklare förhållanden eller K3 som är huvudregelverket. I tidigare forskning nämns det att mindre företag kan vara för komplexa för att redovisa enligt K2 trots att de uppfyller storlekskraven som årsredovisningslagen ställer upp. Begreppet komplexitet har därför problematiserats och undersökts empirisk för att finna aspekter som kan leda till att mindre företag är att anse för komplexa för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild av företagets ekonomiska ställning, samt vad det är som gör att dessa komplexa företag ändå väljer att redovisa enligt K2. Syfte och Metod Syftet med studien är att utforska vilka aspekter som enligt revisorer gör att ett mindre företag är för komplext för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild avföretagets ekonomiska ställning, samt varför revisorer tror att företag väljer att redovisa enligt K2 trots att de är för komplexa. I studien har en kvalitativ metod använts där intervjuer med revisorer har genomförts. Analys och slutsats Studien kunde påvisa att revisorer definierar begreppet rättvisande bild på olika sätt, då samtliga revisorer som deltagit i studien har lämnat olika tolkningar av begreppet. Ett tema som funnits i samtliga tolkningar har varit att rättvisande bild innebär att företagets ekonomiska ställning ska avspegla verkligheten så bra som det går. De aspekter som framkommit i studien som gör att ett mindre företag är för komplext för att redovisa enligt K2 går att koppla mot förenklingsreglerna. Vilka är egenupparbetade immateriella tillgångar, materiella tillgångar, uppskrivning och uppskjuten skatteskuld. Att företaget ändå redovisar enligt K2 trots att de enligt revisorerna är för komplexa indikerar empirin att detta beror på kostnaden att byta regelverk, tidsbrist, okunskap inom företaget samt att företaget verkar på en begränsad marknad där det ur ett intressentperspektiv inte finns behov av mer detaljer. / Problem background and problem formulation The Annual Accounts Act sets out size requirements regarding which regulations companies should apply. Smaller companies have the opportunity to apply K2, which is a simplified set of rules that exists for smaller companies with simpler conditions, or K3, which is the main set of rules. In previous research, it is mentioned that smaller companies can be too complex to report according to K2 despite the fact that they meet the size requirements set by the Annual Accounts Act. The concept of complexity has therefore been problematized and examined empirically to find aspects that may lead to smaller companies being considered too complex to report according to K2 that they no longer present a true and fair view of the company's financial position and also why a complex company still chooses to report according to K2. Purpose and Method The purpose of the study is to explore which aspects according to auditors makes a smallercompany that reports according to K2, considered too complex to give a true and fair view of the company's financial position and also explore why auditors think that companies choose to report according to K2 even though they are too complex. A qualitative method has been used where interviews with auditors have been performed. Analysis and conclusion The study was able to show that auditors define the concept of true and fair view in different ways, as all auditors who participated in the study have given different interpretations of the concept. A theme that has been present in all interpretations has been that true and fair viewmeans that the company's financial position must reflect reality as far as possible. According to the auditors, the aspects that emerged in the study, which could make a smaller company too complex to apply K2, may be linked to self-generated intangible assets, tangible assets, revaluation and deferred tax liabilities. The fact that the company still reports according to K2 despite the fact that they are too complex according to the auditors, the empirical evidence indicates that this is due to the cost of changing regulations, lack of time, ignorance within the company and that the company operates in a limited market where there is no need for more details.

Money laundering is believed to have been around since the introduction of money. It is a vast, international problem which challenges law enforcement agencies and legislating authorities, as well as financial institutions and organizations of interest, all over the world. The past few years, something new has snuck up on law enforcement agencies and legislating authorities, namely Blockchain technology and cryptocurrency. This has caused a number of reactions, such as nations and international organizations quickly updating their anti-money laundering regulations. This goes to show how money laundering is constantly evolving, which makes targeting this crime a constant challenge. There is currently a lot of research being conducted on Money Laundering and specifically research on how to tackle the issue. What this study wishes to contribute with is an overview of the recently published (year 2020), available literature on the matter, to facilitate the continuous work on how to best prevent and detect this crime. The aim with this study is to look at already existing literature and to establish what the current focus is when combatting Money Laundering. It is based on three research questions; What are the three main focus’ areas? What are the challenges? How is anti-money laundering regulations tackling cryptocurrency? The method used is a narrative literature review and the search was conducted through Malmö University Electronic Library. Following explicit inclusion and exclusion criteria, the analysis was based on a total of 22 articles. The results show that the focus’ areas’ and challenges are; cryptocurrency and specifically the EU’s fifth anti-money laundering directive, challenges with international cooperation, and lastly, the role of financial institutions and identifying the beneficial owner.

The work deals with the valuation of a holiday cottage according to the previous valuation regulations and subsequently according to the present valuation regulation. In the chapters deal with individual valuation periods, description of a specific holiday cottage, valuation of the land, description of the locality. Easements are also part of the work. Valuation of a holiday cottage is done through practice expert’s reports drawn up for the second, third and present valuation periods. In the annex are available documents related to legal and construction developments of holiday cottage.

Master’s thesis deals with the history and development of the prices of holiday cottages around Brno dam. The introductory part defines the construction for recreation according to the legal regulations, describes the history of Brno dam and its development. The following chapters describe the valuation of holiday cottages according to the previous and present valuation regulations. In the experimental part is performed the analysis of the obtained prices. Two holiday cottages are valued according to the valuation regulations from 1965 until today. For these holiday cottages are performed also market valuation for the period 2014 to 2018. At the end of the master’s thesis is performed discussion of the results and final comprehensive evaluation.