|
|
Valuation in the settlement of building insurance claim in model situations
Růžek, Matyáš ; Cupal, Martin (referee) ; Doležalová, Monika (advisor)
The subject of the diploma thesis is the comparison and evaluation of approaches and methods of valuation of selected building for insurance purposes. The thesis is motivated by the perspective of harmonization of domestic legislation regulating real estate valuation with foreign valuation standards. The theoretical part of the thesis presents the legislative framework of insurance and defines key concepts and principles in the field of valuation to the extent given for the needs of insurance companies. The analysis of domestic approaches and methods of valuation, as well as approaches and methods based on foreign standards, seeks a common initial basic platform for the harmonization of valuation standards. In the practical part, a reference building, an existing family house in the Karviná district, was chosen to simulate procedures within the framework of liquidation of an insured event and comparison of valuation methods. Based on the construction description of the reference building, the valuation is carried out using selected methods and then according to commonly used methodologies of insurance companies. The values obtained are compared and at the end of the work there is a proposal for an optimal approach to the valuation of buildings with the aim of more accurate calculation of insurance claims. The research methods used in the thesis are searches of domestic and foreign literature, analysis, comparison, own calculations, simulation and methods of valuation of buildings within the necessary scope of applicable legislative standards.
|
|
| |
|
|
HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
|
|
|
Personal Income Tax Harmonization in the European Union
Pavlová, Veronika ; Kubeš, Petr (referee) ; Kopřiva, Jan (advisor)
This thesis deals with the question of tax on personal income harmonization. The introduction will talk about the founding of the European Union and the Free Market and the already existing level of harmonization of tax on personal income. Next, we will talk about the current solvation of this issue. And assess positives and negatives of each variant.
|
|
|
Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Four experiments were executed with the system. Harmonization of the short melodies were unpleasant. Harmonization of longer melodies were overall more successful though. A possible cause might be relatively small used neural network of the system.
|
|
| |
|
|
Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Three experiments were executed with the system. Harmonization of the melodies were unpleasant though. A possible cause might be relatively small used neural network of the system.
|
|
|
Comparison of Income Tax of Legal Entity in The Context of The Selected EU Countries
Hřebíčková, Jana ; Jašková, Soňa (referee) ; Svirák, Pavel (advisor)
Czech company that focuses on financial modelling and advisory is being introduced in the bachelor’s thesis. The company considers expansion of its services. We will evaluate, whether the company shall seek for new capacities in the Czech Republic, or shall establish its subsidiary abroad. Specifically, we will analyze implications on the income tax of the new legal entity and profit repatriation. As is revealed, these factors have an important impact on such decision, and should be taken into account next to the production costs and general business environment in the respective countries.
|
|
|
Harmonisation of direct taxes in the European Union
Ženatová, Eva ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further development of the harmonization of direct taxes. The main theme of the work is the proposal for a directive on a common consolidated tax base of corporate income tax (CCCTB).
|
|
|
Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
|
guest ::
