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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Depreciation of intangible and tangible long-term property and its consequences
 Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Regeneration of apartment buildings in České Budějovice using the EU structural funds
 BALOGOVÁ, Inka
The objective of the work is the preparation of the project "Revitalization of the Václav Volf residential building 1379/21" to ensure the regeneration of this panel house with the use of money from the structural fund as part of the 1st closed call as declared by the statutory town of České Budějovice on the topic of the Integrated Municipal Development Plan České Budějovice, Máj Housing Estate. A partial objective of the work is an assessment of expected benefits in the field of financing the housing fund as part of the Integrated Municipal Development Plan České Budějovice. The practical part of the essay is focused on an analysis of the possibilities of drawing finances for the regeneration of the housing fund. Using calculations, I use the method of comparing financial returnability IPRM with the subsidy title PANEL, and the regeneration program known as "Green to Savings" (Zelená úsporám). The administrative process of the project is carried out in mutually interconnected activities. The conclusion shows the realization of work actually carried out with practical examples and an assessment of expected benefits in the housing fund.
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Technical evaluation
 Chaloupská, Inka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The work deals with the analysis of § 33, low on income tax. It also deals with this category from an accounting perspective. It explains concepts like modernization, reconstruction, extension. One part also contains explanation of differences between repairs and technical evaluation.
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