03236ntm a22005297i 4500 000717294 CZ-PrVSE 20240914152213.0 m d cr n|||||||||| 240914s2024 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Moravska, Mariia ISIS:173152 dis Vliv zemědělských politik a daní EU na zemědělský obchod EU (odvětví obilovin) a evropské zemědělství (obiloviny) eng The Impact of EU Agricultural Policies and Taxes on EU Agricultural Trade (cereals sector) and the European Agriculture Sector (cereals) / Mariia Moravska 2024 ?? stran : digital, PDF soubor Vedoucí práce: Hana Zídková Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2024 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2024 This study aims to test whether EU-based cereal firms are effectively protected from potential competition and other economic threats. One of the biggest shares of EU budget expenditures is the Common Agriculture Policy, one of the objectives of which is farm income protection. Thus, CAP subsidies aimed at income protection are seen as possible tools that should protect local firms' profitability, along with complimentary taxation measures in the form of import tariff rates for cereals. In order to evaluate the possible relationship, a Fixed Effects regression model with ROA as a dependent variable was employed, using a panel dataset with 3440 observations. The dataset contained the biggest EU-based cereals companies. The data was collected from the Orbis database. Also, sources such as the World Bank, European Commission, Eurostat, and WTO were used to acquire macroeconomic data, tariffs, and CAP data. The obtained regression outcomes demonstrate that firms' profitability is positively correlated with CAP subsidies and negatively correlated with import tariffs. Způsob přístupu: Internet finance and accounting [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Common Agriculture Policy Import Tariffs Farm Profitability Protectionism Return on Assets Trade Zídková, Hana mzk2015887576 ths Finardi, Savina ISIS:59572 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/86528/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/86528 Hlavní práce https://insis.vse.cz/zp/86528/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/86528/posudek/oponent/84164 Oponentura https://insis.vse.cz/zp/86528/podrobnosti dc:identifier NEPOSILAT VSKP vse86528 240912 86528