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Real estate in business – accounting and tax impact
Nechanická, Klára ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.
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Investments of small banks
Václav, Filip ; Brada, Jaroslav (advisor) ; Blahová, Naděžda (referee)
The bachelor's thesis is focused on projects that small banks may invest to and onto the methods that these banks use. A small bank is concerned a one which balance sheet doesn't exceed 15 billion CZK. The thesis analyses a number of investments. Concretely solar plants, real estates in Prague and central Bohemia, biogas and sector analysis of chemical industry in context of expected decline of gas price due to new methods of mining from slate - shale gas. The goal of the work is to find a reasonable opportunity from which a bank could make a profit. It presents the fields mentioned above and evaluates them from both points of view practical and theoretical. The conclusion of work is that a bank may be able to profit in field of luxurious real estates rather than standard one's, acquisitions of companies in chemical sector (or any other sector that has a large energy consumption) due to possible decline of price of electric energy, building biogas stations. The main contribution of the work is the knowledge and experience of a number of enterpreneurs interviewed which is summed in the work and then confronted with facts publicly available.
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Accounting and tax aspects of immovable property in a business
Helísková, Pavlína ; Müllerová, Libuše (advisor) ; Skálová, Jana (referee)
This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.
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Analysis of Impacts of Contemporaty Society Requierements for a Future Use of Historical Buildings
Urbánková, Jana ; Šulcová, Irena (advisor) ; Kouba, Vojtěch (referee)
The thesis is focused on contemporary society requierements for potential changes of historical buildings in the Prague historical centre. The goal is to analyse a contemporary status of trends and evaluate effects on historical prorperties in the Prague historical centre. The contemporary trends consist of different housing ideas, different work organisation and at least so called green buildings. There are significant consequences in to existing historical buildgs as new developments adapt such trends. For a harmonicous suistainable development it would be needed a compromise between economical, social and environmental interests. If it is not accomplished, the city will not be funcional.
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Mechanisms of Crisis Transmission and Spillovers in the Conditions of the European Union
Sokolova, Vesela ; Stuchlíková, Zuzana (advisor) ; Žamberský, Pavel (referee)
The last global financial crisis spread from the United States of America to the rest oof the world is a result of interacting factors. On the real estate market there emerged a bubble which after boosting caused an economic decrease in most of the world economies. Global imbalances also contributed to different reactions of the single states on the coming crisis. Due to the membership in the European Union the impacts were transmitted tto the surrrounding state of the Union. The negative impacts were sufficiently and fast suppressed, in other countries, like in Greece or Ireland the impact was worsening of the already bad economy condition. The thesis analyses the spillover and transfer of the crises to the EU through the trade channel and it's further spread among the EU. The goal of the thesis is to discover the main causes of the different immpact on the single economies in the EU and to analyse the mutual affecting considering sharing one currency.There is an outline for a possible measure for future cases of occurrence of similar crises considering especially the membership in the European Monetary Union.
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Real Estate Marketing
Mayerová, Michaela ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The first part of the thesis contains the history of the real estate market in the Czech Republic and describes in detail the crisis period with all changes it has brought to the market. The second part describes real estate marketing and indicates most frequent marketing instruments of the communication mix. The thesis shows how these instruments modified during the crisis, which is also proved on the examples of new successful and unsuccessful administrative and residential projects.
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Income based methods in valuation of real estates
Podracký, Peter ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
In my thesis I am dealing with problems regarding to income methods in real estates valuation. It includes brief introduction of different types of real estates valuation methods so comparsion with them is possible. Part related to income methods is concentrated on definition and explanation of discounted cash flow and capitalization methods and differences between them. In application part I was engaged in valuation of commerce building designed for renting and I calculated it's value with three different types of income based methods of valuation.
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Appraisement of real estates - comparisons of administration and trade principals of appraisal
Skalická, Pavla ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
Aim of this paper is to map base theories concerning appraisement of real estates and investigates primarily comparisons and usability of administration and trade principals of appraisal. The practical part covers appraisement of a cabin in Hradec Kralove including all outdoor accessories and overgrowth, comparison of ascertained administrative value with administrative value 10 years ago, followed by investigating the most significant price differences. Finally closer view of current situation on real estate market, especially market of small cabins.
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