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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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Investing in the Czech Republic in relation to GDP (Gross Domestic Product)
Šabatka, Matěj ; Bartošová, Jitka (advisor) ; Bína, Vladislav (referee)
The aim of this thesis is to explore investment opportunities of the Czech population, the ability of businesses to obtain needed capital for their investment plans and possibilities to obtain these funds from individuals through securities. The main part of this work is to evaluate the dependence between the securities markets and the growth of gross domestic product between 2006 - 2012. For the research, graphical and correlation analysis were used. Due to detected dependencies between gross domestic product and the bond market, issuance of bonds with a five-month delay of the positive fluctuation of gross domestic product was recommended. The final section is concentrates on prediction of the future development of the bond market, which proved to be unpredictable.
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Harmonic Pattern Share Analysis
Kubát, Jan ; Musílek, Petr (advisor) ; Havlíček, David (referee)
The aim of this work is to test harmonic chart patterns on europen and american stock markets. The logic of classical chart patterns is based on behavioral psychology. In the year 1997, Larry Pesavento introduced harmonic chart patterns in his book "Fibonacci Ratios with Pattern Recognition" [1]. Harmonic chart patterns contain ratios based on fibonacci principle. Fibonacci principle is not based in behavioral psychology, it is based in natural law. Harmonic patterns are the first chart patterns, that are not based in behavioral psychology. The main goal of this work is to answer two questions: Is strategy based on harmonic chart patterns more profitable that pasive portfolio strategy? Are the harmonic chart patterns more profitable than the classical chart patterns?
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Acquisition of Shares and Subsequent Merger in Logistics Company
Tintěra, Richard ; Kislingerová, Eva (advisor) ; Štamfestová, Petra (referee)
In the present diploma thesis named "Acquisition of Shares and Subsequent Merger in Logistics Company" is given a broad overview of difficult processes of mergers and acquisitions as a useful tool for establishing a leveraged buyout (LBO) in terms of Czech business practice. The goal of the thesis is to analyze the specific acquisition process of obtaining a 100% stake in the company and subsequent merger. The thesis also aims to give readers a comprehensive guide of each step of a complex business transformation process through merger and simultaneously propose the optimal structuring of an acquisition of shares from other shareholders, resulting in a 100% stake in the company. In the form of present thesis readers get a manual with specific instructions how to proceed in the case of strategic decisions about leveraged buyouts (LBO) and subsequent merger.
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Shares and Their Measurement in Financial Accounting
Vašek, Libor ; Roubíčková, Jaroslava (advisor) ; Sedláčková, Dana (referee) ; Doležal, Jan (referee)
The thesis is focused on a comprehensive analysis of a number of valuation models of shares that are classified as financial assets in the investor's financial statements. The analysis follows the classification according to the level of control and in the structure of the context the valuation models of shares in the existence of the minority influence, significant influence and control, and finally the joint control are considered. The both measurement of shares denominated in foreign currencies and measurement of shares in investor's separate financial statements are also discussed in the thesis. The accounting rules follows primarily the current wording of the IFRS and in certain passages are complemented by US GAAP rules or by Czech accounting regulations.
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Comparison of two types of agreements based on which a control over assets of a joint stock company can be transferred
Valešová, Radka ; Kříž, Radim (advisor) ; Kotoučová, Jiřina (referee)
The thesis is concerned with comparison of different aspects of a transfer of a control over assets of a joint stock company based on an Agreement on Sale of Enterprise and Share Purchase Agreement. First, an enterprise and shares are defined and then the thesis is concerned with obligatory aspects of an Agreement on Sale of Enterprise and of Share Purchase Agreement. Afterwards, the thesis compare both legal regulations from pint of view of transfer of rights and obligations to the purchaser of the enterprise/shares, from the point of view of liability for defects, from the corporate point of view (consent of the general meeting of the respective joint stock company) and finally comparison from the point of view of competition law (necessary consent of the Anti-monopoly Office or at the European level necessary consent of the Commission).
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