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Car in Business
Pášová, Petra ; Müllerová, Libuše (advisor) ; Vašek, Libor (referee)
The diploma thesis discusses an acquiring a car in a situation when the company has not a sufficient financial amount for its purchase. There are described the main kinds of leasing and credit at the beginning of this thesis. Afterwards is compared accounting as per the Czech regulations and IFRS and the tax impact of each of these types of accounting. The difference in accounting as per the Czech regulations and IFRS is as well illustrated on a leasing contract. The conclusion is focused on a comparison of leasing and credit using a method of net benefit of leasing and method of discounted costs.
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Credit scoring and its tools
Zajíčková, Miroslava ; Komárková, Lenka (advisor) ; Dvořák, Jiří (referee)
The aim of this thesis is to compare the scoring models of banking and non-banking institutions when using specific outcomes of the request for a loan of CZK 100 000,- of several natural persons with varying credibility (the credibility of credit). The theoretical part is divided into two chapters, the first deals with the explanation of basic terms (credit, the applicant, bank and non-bank institutions, credit scoring, rating, review on the software used and legislation in the CR). The second chapter is devoted to describe the process of credit scoring, scoring models and a scoring function. The practical part is dedicated to the comparison of two methods for approval of applicants for the loan at the non-bank and bank institutions. The final chapter presents a summary of both methods used for approval and the authoress' subjective evaluation and recommendations for improving both used methods.
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Utilisation of various types of financial resources in investment activities of a company
SVOBODOVÁ, Jiřina
The bachelor degree work focused on the decision-making process in the field of capital expenditures with regard to the way of using various sources of funding. The work describes capital planning, investment strategies for companies, division and determinants of capital expenditures and it introduced the methods for capital expenditure efficiency assessment and sources for their funding. The author analysed one capital expenditure in a joint stock company implemented in 2006; the analysis was carried out in two phases. During the first phase, we assessed the financial health of the company and tried to find out whether some methods of asset acquisition could endanger the financial stability of the company. During the second phase we carried out calculations for the considered methods of asset acquisition with regard to expenditures and tax savings and we chose the best method of capital expenditure funding.
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Financing by leasing in comparison with credit financing in conditions of the Czech Republic
Handlovičová, Zuzana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis introduces leasing and credit issues on the market of the Czech Republic. The long-term financing by borrowed capital represents a strategic decision that influences the financial state in future years and therefore it is essential to understand and identify all its specifics and details properly. The thesis aims to analyze possibilities of investment financing in particular, to concentrate on definitions, types, advantages and disadvantages, principles of accounting and the current situation on the market regarding leasing and credits. The thesis gives a view of these two types of financing as well as a view of their mutual comparison because each possibility has its positive and negative aspects. The thesis consists of five chapters. The first ones are dedicated to the theoretical background which describes both credit and leasing. The second part of the thesis includes practical model examples demonstrating the comparison of both ways of financing.
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Tax optimalization of vehicle purchase
Matějka, Václav ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
Decision of vehicle purchase consists of several aspects. One of them is also tax area. By comparison of purchase from own resources and from third parties is possible to reach tax optimal solution. Preferences about the way of purchase will differe according to who is the buyer. The next chapter compare tax incidence in different countries.
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The Behaviour and Policy of Czech Banks from Beginning of the World Financial Crisis in 2008
Forman, Jan ; Dočkal, Dalibor (advisor) ; Ježek, Tomáš (referee)
The world financial crisis in 2008 struck banking sector significantly. This bachelor thesis explores impacts of the crisis on the Czech banking, maps structure and development of the Czech banking market and describes single types of credit products available in the Czech Republic. The following chapters are focused on transfer of the crisis from USA to the Czech Republic and on policy change of Czech banks. The goal of this thesis is the analysis of the volume of credit advanced for citiziens and entreprises, this analysis can be found in the last chapter.
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