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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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Tax Optimalization of a Natural Persons
Ondříšek, Jakub ; Šojatová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimization of taxation of selected individuals. The theoretical part deals with explanations of basic concepts, legal forms of business, tax optimization and medical and social insurance contributions. The analytical part will describe the basic data about specific individuals with their own proposal for solution for optimization of their tax liability.
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The influence of fuel prices to the cost of building
Kaplan, Ondřej ; Zajpt, Karel (referee) ; Nový, Martin (advisor)
In theoretical part of the thesis I first mentioned a project management structures and the way it compiles the price of the works. I also noted a general procedure for calculating the price of work construction machinery. Conclusion theoretical part I dedicated the composition, development and consumption of fuel prices. The aim of this thesis was to analyze the effect of changes in fuel prices on the cost of the building and generalize this affect the whole construction output. This target has been demonstrated in practical part of this work. I was doing calculations on a particular project.
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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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Improvement Proposals for Long Term Asset Management of a Company
Slámová, Martina ; Nikl, Michal (referee) ; Mikulec, Luděk (advisor)
This thesis solves issues of management with long term material property in the company H&P plast, limited liability Company, which is engaged in the manufacturing plastic products and forms. The first part of thesis contains theoretical basis and total analysis of the company. It is focused on long term material property, its care and maintenance. On the basis of analysis weaknesses are identified in the company. In the second part of thesis solutions are suggested, which is lead to improvement and optimization current situation. Finally proposals are evaluated in economic terms.
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System concept of method highest and best use in the valuation of real estate
Klika, Pavel ; Weigel, Lubomír (referee) ; Mikš, Lubomír (referee) ; Bradáč, Albert (advisor)
Currently, development of the international investment market, the impact of the legislation of neighbouring countries and especially EU countries on property valuation is increasing. There is a need to unify not only the valuation procedures, but also terms, definitions, approaches, methods and requirements on the profession of the experts and assessors. One of the commonly used concepts of property valuation is the High and Best Use approach. This is a term that appears both in foreign and Czech literature, especially in connection to valuation of properties. When valuing a property and taking into account a valuation approach by considering the future use of the property, the consideration of the best use is crucial. When valuing using so called revenue way, i.e. we consider future property yields, the High and Best Use approach should be an indispensable part of the valuation. Although this is a very fundamental concept, there is no literature in the Czech Republic or abroad that would analyse in detail the process of property evaluation based on the High and Best Use method. The main aim of this dissertation thesis is to systematically elaborate the methods of valuation using the High and Best Use approach and to create a standard for experts, according to which it would be possible to process the valuation, respectively a part of the valuation of immovable properties. On the basis of such valuation, it would be possible to determine the market value of the immovable property in compliance with international standards and modern property valuation publications. The result of this dissertation thesis is both the proposal of a detailed procedure of a qualified expert´s work on an evaluation of the High and Best Use, including the influence of the easements on land and buildings, of a property and the proposal of an expert standard on this methodology. It includes a sample examples of an evaluation of the High and Best Use of the properties in the most common cases. The knowledge and information from this thesis have its contribution in Forensic engineering area in the field of theory and practice and pedagogical activities.
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Suggestions for Improvement in Long-term Material Property Economy
Látalová, Jana ; Zadražilová, Marie (referee) ; Mikulec, Luděk (advisor)
This dissertation solves the problems with management of capital goods in the company Moravskoslezské cukrovary a.s. The dissertation is elaborated from the analysis of present situation in the plant, whereas the heed is oriented to the most important areas, especially the organization and service activity and maintenance of assets. Objective is to elaborate proposals for problems resulting from executed analysis, and evaluate their costs and benefits for the company.
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Improvement Proposal for Maintenance of Tangible Fixed Assets in Mechanical Engineering
Matejová, Alexandra ; Zahorová, Zuzana (referee) ; Mikulec, Luděk (advisor)
This master thesis focuses on the issue of tangible fixed assets management in the company HP spol. s r.o. which manufactures plastic bags and various technical parts. This thesis is based on the current state of the company and with attention to key areas such as care of the tangible fixed assets, organization and operation maintenance. The aim of the company analysis is to identify weaknesses and their resulting opportunities. In the next section are presented solutions to problems which were identified by analysis. Economic evaluation of the proposals with their benefits and timetable is carried out in conclusion of the thesis.
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