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Guarantee Valuation
Hora, Ondřej ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
Thesis on topic "Guarantee Valuation" aims to describe methods of valuing a guarantee. In first part of the document the guarantees, guarantee transaction structure and factors affecting the value of guarantees are defined. The second part describes four methods of guarantee valuation. In the last practical part, selected methods are used to estimate the value of a hypothetic guarantee. Emphasis is also put on the related topics as tax impacts of guarantees and special situations. Rating methodologies are used to estimate the risk of the borrower.
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However and therefore - their occurrence and use in official documents of the EU
Dóža, Boris ; Šaldová, Pavlína (advisor) ; Malá, Markéta (referee)
This thesis aims at discussing two connectives however and therefore. It focuses on their occurrence use in legal and official materials. The main reason why this topic was chosen is the frequent occurrence of these connectives in the language of law and political diplomacy and the fact that the use of these connectives does not always facilitate the reception of the texts and may be confusing at times. The materials used for the following analysis are taken from documents that the Council of the European Union has made available on its websites. These materials include treaties, agreements, legislation in force, preparatory acts, or case law. Treaties and agreement may include annexes and protocols, legislation in force may include acts of law as well as their amendments and addenda, and case law may include judgements, opinions, official speeches, statements, and so on. All these materials have to do with law, business, economy, and all represent a formal or very formal style. The aim of this thesis is to survey the occurrence and use of however and therefore in the particular register. In order to do so, the items under discussion are examined in respect of their formal characteristics and classifications, structure and syntactic description, position in the clause, punctuation, semantics; and functions....
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Bridge over a brook and local road
Kučerová, Miroslava ; Řehulka, Martin (referee) ; Panáček, Josef (advisor)
The aim of the diploma thesis is the proposal of a bridge structure in the direction of Frýdek-Místek - Mosty u Jablunkova. A bridge is used to overcome the local road and Malý javorový stream. From three alternatives is selected a post-tensioned two-beam concrete struction and assessed according to the limit states. It is developed clear and detail drawings and visualization of the bridge.
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Integration of the Financial Markets of the New Member States of the EU
Chaloupka, Jiří ; Taušer, Josef (advisor) ; Záklasník, Martin (referee) ; Varadzin, František (referee)
The subject of the thesis is the integration of financial markets of the new member states of the European Union (hereinafter referred to as the NMS). According to the standard economic theory, the process of financial integration should be associated with several positive effects, among others a) the enforcement of the law of one price in the form of the interest rate parity, b) the smoothening and the synchronisation of the consumption growth among countries, c) the increased diversification of investors portfolios, and d) the decreased dependence of domestic investments on national savings. These envisaged effects serve in the thesis as the indicators of the integration of NMS financial markets with the global financial market. These indicators show that the degree of the financial integration differs among the NMS, despite the fact that they all went through the process of integration with the EU. However, the order of the NMS based on the degree of their financial markets integration could not have been determined as each test indicated a different order. However, most tests indicated that there is a trend towards more integration of the NMS financial markets as the dependence of the domestic consumption growth on the global consumption growth has been increasing and the dependence of domestic investments on national savings has been decreasing. Surprisingly, the indicators did not prove the hypothesis that NMS financial markets are more integrated with the financial market of the EU, despite the fact that these countries had to open their markets to investors from the EU and had to harmonize their legislative requirements. Contrary to the results of previous articles, indicators used in the thesis show that majority of the analysed puzzles in international economics disappeared for large developed markets like the USA. On the other hand, these puzzles persisted for the NMS. Given that majority of the NMS adopted euro during the period under investigation, results presented above indicate that the financial markets of the NMS were not fully integrated with the financial market of the EU and therefore one of the conditions for the existence of the optimum currency area has not been met. Such result also contradicts the hypothesis of the endogeneity of the optimum currency area as the adoption of the common currency did not improve the degree of financial market integration.
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Analysis of Public Sector Accounting Standards in France
Kamenská, Monika ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The subject of this thesis is an analysis and a description of the accounting standards applied in the central government of France. In the first part, it focuses on the description of the public sector and its components with an emphasis on finance. Moreover, to introduce readers to the context, the second chapter is presenting the accounting of central government in reference to the organic law on finance laws. The analysis of particular accounting standards, especially of basic conceptual rules and specifics of the public sector, can be found in the last chapter.
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Critical view of balance sheet in French financial reporting
Tuzarová, Zdeňka ; Žárová, Marcela (advisor) ; Valášková, Mariana (referee)
The main objective of this thesis is to evaluate the explanatory power of the balance sheet based on French accouting regulation. The first part deals with the general theory of accounting and financial reporting regulation, factors influencing national regulation, form and objectives of financial reporting, with focus on the balance sheet. The second part deals with the French legislative sources for accounting and financial reporting. The third part introduces the definition, structure and method of valuation of assets and liabilities based on French regulation. The fourth and fifth parts are devoted to the profit and loss account and the notes to the financial statements in accordance with French law. The last section contains an analysis of financial statements of a real company, and on this basis explanatory power of balance sheet is evaluated.
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Řešení úpadku podle rakouského práva
Bartečková, Natálie ; Koucká, Jiřina (advisor) ; Novotný, Vladimír (referee)
Diplomové práce ja zaměřena na způsoby řešení úpadku podle rakouského práva. Cílem bylo zachytit současnou právní úpravu rakouského insolvenčního práva, jeho hlavní rysy, procesy (konkurz, vyrovnání, nucené vyrovnání, reorganizace, oddlužení atd.), ke kterým v praxi dochází. Teoretická právní část je doplněna o statistiky jednotlivých druhů řízení, důvodů vzniku insolvence apod. z období let 2003 až 2006. Závěr práce stručně nastiňuje právní úpravu dané problematiky v České republice.
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The acquisition of heritage in accordance with arrangements in the Civil Code No. 89/2012 Sb.
Nesládková, Lucie ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
Thesis is focused on the issue of the acquisition of the inheritance according to the legal regulation in the civil code no. 89/2012 Coll. This legislation came into force on 1.
January 2014.
This thesis focuses its attention on succession titles, inheritance law and news regarding wills and successions. Obtaining basic information about news in inheritance law sooner or later may become actual for each of us.
Work is divided into chapters and is divided into theoretical and practical part. The theoretical part is an introduction to the law of succession, inheritance contract, inheritance by will, intestate succession the law, referring etc. The practical part follows the theoretical part examines the views and experiences of the public with the adjustment and application of inheritance in the new Civil Code in practice, mainly collecting data using questionnaires.
The conclusion will evaluate lessons learned.
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Institutions for spending leisure time of youths to 18 years
Sochor, Martin ; Polišenský, Miroslav (advisor) ; Gabriela, Gabriela (referee)
This thesis deals with the institutions of leisure time of youth under age 18. The aim of this thesis is to find out, whether selected organization Youth home at SOŠ a SOU Praha Čakovice fulfills its public mission. The work is divided into two parts, to theoretical part and to research part. The theoretical part explains the particular concepts related to free time and importace of right ways of spending free time and also there is a description of individual institutions of leisure time by law.
There search deals with the selected organization, its description, function and data analysis, especially of internal documents of the organization.
The conclusion summarizes the results of the work. There are suggested recommendations for the organization according to the results.
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Corporate reorganization under the US bankruptcy laws and accounting standards
Sobotová, Dana ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.
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