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Influencing the Tax Base through Vehicle Acquiring
Urbanová, Ivana ; Dvořák, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis focuses on different ways of financing long-term assets. It also monitors the effect of the tax base on the acquisition of property loan and leasing. It also includes the tax deductibility of costs, the impact of depreciation on the taxable acquisition of this property and recommend an appropriate alternative financing options offered.
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Financial management of a foundation
Urbanová, Ivana ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
62 8 RESUME The subject of the thesis is Financial Management of a Foundation. A foundation is a legal entity that supports charitable activities in order to serve the common good. It is created with endowments - money given by individuals or corporations. The foundation endowment is the basis element of a foundation. Foundations are non-for-profit organizations and as such they build an important part of a non-for-profit sector in the Czech Republic. They play a significant role in the civil society. They provide their help and support in all areas of human live. Because of their charitable purpose and transparent financial management they are supported by a lot of individuals and corporations. Their philanthropy activities are focused on areas in which state's support or individual's help are not provided or are not sufficient. The objective of the thesis is not to work up an economic or accounting analysis of the financial management of a foundation but to focus on financial management of a foundation in context of a legal and tax regulation. In connection to the main subject of the thesis, the financial management of a foundation, I find important to provide readers with basic facts about legal regulation and position of a foundation in the Czech Republic. In this part of the thesis, the chapter two, I...
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Financial management of a foundation
Urbanová, Ivana ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
62 8 RESUME The subject of the thesis is Financial Management of a Foundation. A foundation is a legal entity that supports charitable activities in order to serve the common good. It is created with endowments - money given by individuals or corporations. The foundation endowment is the basis element of a foundation. Foundations are non-for-profit organizations and as such they build an important part of a non-for-profit sector in the Czech Republic. They play a significant role in the civil society. They provide their help and support in all areas of human live. Because of their charitable purpose and transparent financial management they are supported by a lot of individuals and corporations. Their philanthropy activities are focused on areas in which state's support or individual's help are not provided or are not sufficient. The objective of the thesis is not to work up an economic or accounting analysis of the financial management of a foundation but to focus on financial management of a foundation in context of a legal and tax regulation. In connection to the main subject of the thesis, the financial management of a foundation, I find important to provide readers with basic facts about legal regulation and position of a foundation in the Czech Republic. In this part of the thesis, the chapter two, I...
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Influencing the Tax Base through Vehicle Acquiring
Urbanová, Ivana ; Dvořák, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis focuses on different ways of financing long-term assets. It also monitors the effect of the tax base on the acquisition of property loan and leasing. It also includes the tax deductibility of costs, the impact of depreciation on the taxable acquisition of this property and recommend an appropriate alternative financing options offered.
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Ocenění podniku Pacovské strojírny, a.s.
Kupsová, Dita ; Metzlová, Hana (advisor) ; Urbanová, Ivana (referee)
Cílem diplomové práce bylo stanovit hodnotu nově vzniklé společnosti Pacovské strojírny, a.s., která vznikne fúzí společností Pacovské strojírny, a.s. a Pacovské strojírny - Trading, s.r.o. Diplomová práce je rozdělena na dvě základní části: teoreticko - metodologickou a praktickou část. V teoreticko - metodologické části je stručně popsán základní teoretický rámec oceňování, používané nástroje a metody při oceňování. Praktická část práce je zaměřena na vlastní ocenění podniku. Zjištění hodnoty bylo provedeno výnosovou metodou, modelem DCF do equity. Před samotným oceněním jsem se věnovala strategické a finanční analýze fúzovaných podniků, jejichž výstupy byly použity při sestavování finančního plánu.
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