National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The EU's Common Agricultural Policy and its Impact on Economics of Farms in a Comparison of Circular Economics.
The aim of the thesis is to analyze the principles, intentions and fuctioning of the common agricultural policy of the EU (CAP). Subsequently assess its impact on the ecnonomy of agricultural companies as entities operating in the circular economy. Since joining the EU, financial resources from European funds (EAGF, EARFD) have been flowing to the Czech Republic, and their mediation is the main task of the State Agricultural Intervention Fund (SZIF). In the thesis is analyze the development of payments of the first and second pillars of the CAP from 2004 to 2020, furthermore, the development of agricultural subsidies and their impact on the financial situation in the selected agricultural company including a comparasion with the average agricultural enterprise in the Czech Republic and the EU. Financial data on the development of payments of both pillars are taken from the annual reports of SZIF. Information about the company can be obtained from the public registr and the collection of documents and from the list of recipients of SZIF subsidies. Data about the average enterprise is downloaded from the FADN database. It is found that the CAP is not only financed from the EU budget, but also from the budget of the Czech Republic. From the financial analysis of the company X, Plc., it follows that the company is not capable to make a profit wit-hout subsidies and finally by means of test statistic the hypothesis of no difference in the paid amounts of the first pillar between the selected subject and the average enterprise is disproved.
Leasing as one of the forms of financing business activities
This bachelor thesis is about Leasing as one of the forms of financing business activities. The aim of the thesis is to explain leasing as a financing source, to analyse its advantages and disadvantages and the use of leasing in a selected company. In the theoretical part, forms of financing, tangible fixed assets and leasing are de-scribed. The practical part presents a financial analysis of the company Pro Sand Engi-neering LLC which deals with the production of machines for stone, sand and cements processing. The data are obtained from the website Futhermore, the work focuses on financing of fixed assets in this company and their experience with leasing. Finally, leasing with loan financing and self-financing are compared on a business plan. The best form of financing is the method with the lowest value of total cost.

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