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Dependence of the value of the construction enterprise on the size of the equity
Bahenský, Miloš ; Kocmanová, Alena (referee) ; Špirková,, Daniela (referee) ; Korytárová, Jana (advisor)
The doctoral thesis deals with the valuer issues of business valuation with construction production in the condition of the Czech economy. The business valuation issue is, and will always be, highly relevant in a market economy environment, with regard to both methodical and practical approaches. The main aim of the doctoral thesis is to demonstrate the dependence constructing empirical regression model to determine the value of the construction enterprise by the chosen income valuation method based on the equity (book value of equity in historical costs). The first part of the doctoral thesis is a research study describing the approach of the authors to the current state of knowledge concerning the issues of business valuation, aspects of equity, using the principles of system methodology. Based on these findings, a space is defined in which it is possible to propose a solution of a partial problem in terms of selecting the enterprise value category and the associated income valuation methods suitable for extensive time-series analysis. An integral part of the doctoral thesis is the determination of the sample size of construction enterprises according to the assumptions and limitations of the chosen methodology. Empirical research for data collection is based on Justice.cz database. Another important part is, in the spirit of system approach principles, the choice and application of the method of system discipline for the solved problem of doctoral thesis. The result of the solution is an empirical regression model, which after subsequent validation in multiple case studies could also be recommended for wider verification in valuers practice. Part of the thesis will also include discussions in the wider context of the potential benefits of the doctoral thesis for practical, theoretical and pedagogical use.
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Financing Purchase of Long-Term Property in the Company
Ekrt, Nicole ; Ing.Zuzana Křížová,Ph.D. (referee) ; Fedorová, Anna (advisor)
The bachelor´s work is specialized on different forms of financing of long-term property. It informs about financial situation of business company and possibility of financing of newly bought long-term property (truck). It compares the forms of financng, the credit and the leasing offered from selected bank institutions and leasing companies. Eventually considers the most effective way of financing.
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Analysis of Financial Resources of Construction Companies
Valenta, Daniel ; Kocourková, Gabriela (referee) ; Vítková, Eva (advisor)
The subject of this bachelor thesis „sources of financing a construction company“ is to approach the issue and get acquainted with various possible ways of financing a construction copany. The bachelor thesis is divided into two categories. The theoretical part deals with the analysis and possibilities of financing a construction company, the overall analysis of liabilities and all possible ways of financing. In the following practical part, the case study itself is performed, which analyzes the individual types of liabilities of nine selected construction companies and then compares them with the average values from the Ministry of Industry and Trade. At the end of the work are summarized case study analyzes.
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Analysis of Financial Resources of Construction Companies
Valenta, Daniel ; Kocourková, Gabriela (referee) ; Vítková, Eva (advisor)
The subject of this bachelor thesis „sources of financing a construction company“ is to approach the issue and get acquainted with various possible ways of financing a construction copany. The bachelor thesis is divided into two categories. The theoretical part deals with the analysis and possibilities of financing a construction company, the overall analysis of liabilities and all possible ways of financing. In the following practical part, the case study itself is performed, which analyzes the individual types of liabilities of nine selected construction companies and then compares them with the average values from the Ministry of Industry and Trade. At the end of the work are summarized case study analyzes.
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Optimalization of Financing of the Selected Firm
Alexa, Jakub ; Toman,, Petr (referee) ; Ptáček, Roman (advisor)
The thesis deals with the analysis of the current financial situation of the selected company with the proposal of the possibility of future financing. The first part of the thesis is devoted to defining the basic terminology and theoretical approaches of individual financial analyzes. In the second part which is practical, the acquired theoretical knowledge is applied. Brief description of the company and focuses on a detailed financial analysis of the company using selected analytical methods. At the end of the work, the current financial health of the company is evaluated and the possibility of future financing of the company is suggested.
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Selected matters covered by statutory provisions on shareholders protection as set out in the commercial code
Pokorná, Veronika ; Štenglová, Ivanka (advisor) ; Dvořák, Tomáš (referee) ; Macek, Jiří (referee)
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...
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Optimalization of Financing of the Selected Firm
Alexa, Jakub ; Toman,, Petr (referee) ; Ptáček, Roman (advisor)
The thesis deals with the analysis of the current financial situation of the selected company with the proposal of the possibility of future financing. The first part of the thesis is devoted to defining the basic terminology and theoretical approaches of individual financial analyzes. In the second part which is practical, the acquired theoretical knowledge is applied. Brief description of the company and focuses on a detailed financial analysis of the company using selected analytical methods. At the end of the work, the current financial health of the company is evaluated and the possibility of future financing of the company is suggested.
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Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits
Růžička, Josef ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...
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