National Repository of Grey Literature 32 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Simulation of Complex Installment Schedule
Veselý, Michal ; Zbořil, František (referee) ; Samek, Jan (advisor)
The aim of this thesis is to examine relations from the field of financial mathematics concerning consumer and cash loans. Further objects of interest are various types of loan repaying, interest calculation and generating the installment schedule. The result of this mathemetical principles analysis is a complex simulator of installment schedule which was created for testing and configuration purposes in HCI company (Home Credit International).
Analysis of Mortgage Loan Offers at Various Banking Houses
FUX, Pavel
This bachelor thesis deals with the area of mortgage loans. These are one of the possibilities how to obtain your own housing nowadays. Based on the available sources, the basic knowledge concerning the issue of mortgage loans, including the development of mortgage banking in our territory, is described. The thesis also includes an analysis of the current situation in the mortgage market. The aim of the thesis is to describe the currently offered variants of mortgage loans for selected banking houses. Based on the market share, the five largest banks in the mortgage market were chosen. Specifically, it concerns Hypoteční banka, Česká spořitelna, Komerční banka, Raiffeisenbank and UniCredit Bank. The main goal of the thesis is to choose the most advantageous solution in the form of a mortgage loan according to the specific requirements of fictitious applicants based on the comparison of individual offers of the mentioned banks. In the final part, recommendations for model situations are processed.
Reporting of Selected Groups of Assets according to IFRS, US GAAP and Czech Accountig Legislation
Prosserová, Kateřina ; Kokoliová, Eva (referee) ; Křížová, Zuzana (advisor)
The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
Reporting of Selected Groups of Assets according to IFRS and Czech Accountig Legislation
Střasák, Tomáš ; Hanušová, Helena (referee) ; Křížová, Zuzana (advisor)
The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.
Reporting of Long-term Assets according to Czech Accountig Legislation and IFRS
Horáková, Kateřina ; Ing. Jiří Ficbauer CSc., MBA (referee) ; Křížová, Zuzana (advisor)
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.
Professional amortization of human capital and the pension system
KAMLACH, Jaroslav
The target of my thesis is to assess, whether the pension system of the Czech Republic reflect the possibility of accelerated amortization of human capital and human resources, due to excessive mental and physical strain. First of all, we look at the possibility of amortization. While using statistical tests detect whether there is a difference between the professions that focus on physical work and jobs where are needed rather mental abilities. Thanks to the historical view of the development of the pension system in the Czech Republic, we find that sooner were these differences taken into account, but it is different today. The big problem is the ageing of population that causes the extension of the age limit for retirement, which is unfair due to the professions of accelerated amortization. Finally, I suggest several options how this situation could be resolved to the more equitable system.
The Proposal to Extend the Firm's Machinery Production
Caha, Marek ; Both, Oldřich (referee) ; Mikulec, Luděk (advisor)
The thesis deals with layout of mechanical production in the construction company, a former plumber's workshop. Data is based on real possibilities of the existing Stavebniny ILN. The first part of the thesis focuses on the theoretical bases of layout issues and a matter of suggested solutions. The second part of the thesis contains with calculations and production capabilities of Stavebniny ILN.
Determining the amount of economic rent for single-family house in Brno
Kubásek, Petr ; Gardášová, Alena (referee) ; Klika, Pavel (advisor)
The objective of the thesis is to determine the economic rent amount for a family house located in Brno. The concept “economic rent” refers to the amount of payment that brings adequate profit to the landlord. First, all the factors are identified that compose cost rent, i.e. the rent of mere providing and maintaining a property. The main variable is represented by the reproduction value of a dwelling. For the purposes of this thesis, the reproduction value is determined using the cost method (in agreement with the evaluation regulation). Second, the capitalization rate is determined so that an adequate profit could be calculated. The following two methods are employed: the surcharge method and the method of comparison with the financial market. The thesis presents seven alternatives of an economic rent, depending on the interest rates. Lastly, the calculation of the rate of return is performed, along with a correctness test of the calculation of the economic rent amount.
Determining the amount of economic rent for low-energy buildings
Betáš, Michal ; Gardášová, Alena (referee) ; Klika, Pavel (advisor)
The task of the thesis is to determine the economic rent for passive residential building. Work first defines the essential terms related to the topic of economic rent, then it continues with theoretical determination of the economic rent, which consists of the costs and a reasonable profit. The determination of economic rent for residental Pasove building is done through inserting real values to a pre-described method of calculation. The result of diploma thesis is the determination of economic rents in number of 8 variants with varying degrees of capitalization levels and discount rates. Identified economic rents are finally compared by direct comparison with similar flats and evaluated.
Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.

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