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Analysis of Suitable Methods and Procedures for the Valuation of a Sports Complex
Šmičková, Marika ; Tesařová, Zdeňka (referee) ; Hlavinková, Vítězslava (advisor)
The theme of the thesis is to evaluate two sports arenas. The aim of the work is to determine or estimate the costs associated with the operation of specific objects, analyze the possible revenues and specify aspects affecting the profitability of sports facilities. Evaluation of objects is done according to the current valuation rules. For the evaluation of specific objects was necessary to obtain the supporting documents relevant to the economic and technical documentation. The obtained data shows, that both sports complexes underwent the major renovation which contributed to the improvement of the economic situation and the overall improvement of the stabilization of sports facilities standard. The above mentioned objects are owned and managed by the city of Vyškov. An integral part of the work is a systematic summary of the collected and calculated data, on the basis of which it was proposed optimal solutions to economic profitability of both objects which significantly affect their price. An important aspect for the purpose of this work is the profitability of both sports arenas and criteria which significantly affect the profitability. It was examined what is eligibility of assessment by means of the cost price, time price, revenue rate and reproductive value.
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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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Methodical Procedure for Transferring Membership Rights and Obligations in a Cooperative Flat
Kellnerová, Gabriela ; Gardášová, Alena (referee) ; Komosná, Milada (advisor)
The thesis deals with the issue of co-operative ownership of immovable property and the specifics of its financing through a mortgage loan. The first part of the thesis contains an explanation of basic terms concerning housing cooperatives, mortgage loans and the overall process of purchase and financing of immovable property. The second part of the thesis then evaluates the optimal financing of a particular cooperative apartment, taking into account the risks associated with it. The conclusion of the thesis contains recommendations for reducing the analyzed risks, both from the perspective of the applicant and from the perspective of the bank.
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Economic Efficiency Evaluation of Green Roof Construction
Berka, Dominik ; Hromádka, Vít (referee) ; Korytárová, Jana (advisor)
This bachelor thesis bearing the name Evaluation of economic efficiency of green roof construction, focuses on the description of the economic evaluation of the efficiency of green roofs, the course of the construction life cycle ond the effectiveness of public projects. The work is divided into two parts. The first part deals with the description of the history and present of the development of green roofs, their division and financing options. The second part of the bachelor thesis case study describes a modular building located in Rozdrojovice. This part focuses on its valuation and construction costs. The case study contains three model roof solutions, which are described in detail and compared.
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Valuation of residential houses in the insurance field.
Bureš, Petr ; Frýbortová, Jana (referee) ; Cupal, Martin (advisor)
Master´s thesis addresses the issue of valuation of residental houses in the insurance field. The aim is not only to describe how the houses are valued for insurance purposes, but also highlight the potential risks of insurance. The first section contains general issues of property valuation, basic concepts and most frequently used method. Further follow-up of the work is already fully focused on valuation methods in the insurance field, the description of most used method and other selected methods. The practical part contains the valuation of selected house by cost way method, through the itemized budget and according to unit prices. After the valuation is dealt accuracy and elaborateness of selected methods and assessed the risks that may result in property price misused to influence.
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Assessing the Impact of Establishing an Accommodation Road on the Price of Land in Brno
Dubovská, Pavla ; Vařechová, Martina (referee) ; Hlavinková, Vítězslava (advisor)
This thesis deals with the accommodation road. The thesis also discusses the emergence, extincion and other law obligations of accommodation road, each mentioned in separate chapter. A valuation of service is done by various methods and a comparison of the influence of the easement price on the purchase price of the land. An optimal procedure for establishing an accommodation road is set up and a valuation procedure is structured. The value of accommodation road were compared with the purchace price of land, separated the agricultural and building land. The building lands were separated obligatory land and land with justification.
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The influence of structural and technical condition on the cost of construction
Gad, Marián ; Bejšovec, Jaroslav (referee) ; Staněk, Roman (advisor)
The beginning of the master thesis includes basic terms, which explain issues of properties, structures, building plot, ownership and co-ownership, prices and its creation, operation life and use, and probability of occurrence of risks. I estimate the price of property through general price – comparative method, in the practical part of thesis. In the next part, I bring how structural and technical condition of construction influences the price of property. The conclusion of the master thesis focuses on summary of structural and technical effects, which influence the price of building and when is the best time to sell the property, according to my opinion.
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