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Special Cases of Property Valuation
Vlachová, Pavla ; Doležalová, Monika (referee) ; Cupal, Martin (advisor)
The subject of this diploma thesis are properties that are currently considered non-standard in the regime for property valuation. It is determined the most suitable valuation method for these property types to ensure their maximum market value. Therefore, this work contains approaches, methods and techniques used not only in the Czech, but also in the Anglo-Saxon environment. One of the special cases of property valuation are properties bound to intangible asset. The experimental part of this work therefore studies the influence of goodwill on the property value for two selected locations, the town Hluboká nad Vltavou and Jiří z Poděbrad Square in Prague. The studied effect is tested via mathematical statistics and its rate is then quantified.
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The issue of Goodwill as an integral part of the value of the construction company
Lipovská, Zuzana ; Budíková, Michaela (referee) ; Dohnal, Radek (advisor)
The diploma thesis is focuses on the value of the goodwill and the value of the brand of the selected construction company and the methods currently used for their determination. In the theoretical part of the thesis are described basic theoretical terms, which relate to the issue of goodwill, brand, construction company and their value. I also describe methods of goodwill and brand calculation and managed interview method. At the end of the theoretical part, I described marketing planning. In the practical part of the thesis, the thesis deals with selected methods of valuation of goodwill value and value of company brand. I have set three hypotheses and questions about a controlled interview. At the end of my diploma thesis, I proposed marketing strategies to maintain and enhance the value of goodwill and company brand.
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Reporting of Intangible Assets according to Different Accounting Systems
Ďuricová, Lenka ; Fodora, Stanislav (referee) ; Křížová, Zuzana (advisor)
The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
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Disclosure of player contracts in football under IFRS
Kučera, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.
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Valuation of Krušovice trademarks
Kirsch, Tomáš ; Svačina, Pavel (advisor) ; Pekař, Jan (referee)
The aim of the diploma thesis is to evaluate a portfolio of Krušovice trademarks which is part of a wider trademark portfolio of the Czech beer producer Heineken Česká republika, Ltd. At first, a portfolio of Krušovice trademarks needs to be identified and selected. Secondly, it is essential to carefully choose method for valuation based on the importance and significance of trademark portfolio for the company. Two income methods will be used for valuation of Krušovice trademarks. Consequently, value of all intangible assets of Heineken is determined and the share of Krušovice trademarks on the total intangible assets of Heineken is discussed.
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