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Bioplynové stanice jako součást rozvoje regionů
Filipová, Lenka
This Bachelor thesis deals with renewable energy sources. Describes the historical development, current status of stocks and their use. Regarding renewable sources, it is focused on the biomass. An important feature is the biomass, but also the biogas and related biogas plant. The advantages and disadvantages are compared in relation to the environment and regional development. The attention is focused on the situation in the village Pozorice, which should lead to the construction of biogas plants. The conclusion is a summary of the findings and discussion with citizens of Pozorice.
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Renewable resources - financial, tax and legal aspects in the CR
SEKALOVÁ, Renata
The aim of the Bachelor thesis is to study, work and create transparent comprehensive view of the financial, legal, and organizational issues of the financial reporting of renewable energy in selected electricity market participants. The practical part is focused on the accounting process of production and purchase of solar energy. On two different model variants solar power plant operators are analyzed possible accounting operations. The last unit of this work is devoted to accounting reporting of energy trader positions. It focuses on the calculation of the purchase price and method of billing between energy producers and redeeming the trader accounts and price differences between the cleared entities and the market operator. In conclusion, it is recommended due to the extreme amount of tax documents received in quarterly stages of a modern form of accounting treatment - selfbilling.
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The use of cereals for energy purposes
KŇOURKOVÁ, Alena
The aim of this work is to provide a summary of the utilization of cereals in the field of energy production split by the individual grain groups. The grains are divided into two main groups whereas both can be utilized as a source of biomass. Among the most popular oil plants utilized for energy purposes belong oilseed rape and maize. Both are grown as hybrids which are utilized for energy purposes exclusively. Within the category of hybrids a slow starch deposition can be achieved as well as efficient growth of cellulose, the plant materiál which is important for the combustion. The management of biomass production must také into account the capability of our agriculture and the principles of sustainable utilization of soil and landscape.
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Effect of changes in legislation on the profitability of business in solar energy
EIBLOVÁ, Pavla
The main goal of my bachelor work is the characteristic of photovoltaics (solar energy) and its legislation. In the first part I have studied information about photovoltaics in Czech Republic and information about the operation of solar power plants and its types of supporting. The main theoretical part of the thesis is the collection of all laws related to solar energy, including the interconnection of individual laws to others, especially to the standards set by the European Union. Furthermore, I will describe the development of legislation during the years 2010 - 2012, which will be viewed in chronological order and actually collected from various sources in the form of short messages or selected passages of law and adapted to an effective review. The goal of the practical part of the thesis is to introduce the concretely selected photovoltaic power plants and to determine the impact of the "solar tax" on their business. I have used the chosen methods of financial analysis, value and bankruptcy models and profitability to analyze the impact caused by the changes in legislation. Last part is dedicated to review the achieved results.
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Evaluation of a Photovoltaic Power Plant
Hrubjáková, Martina ; Krause, Josef (advisor) ; Scholleová, Hana (referee)
The aim of this master's thesis is the evaluation of a company, of which the purpose of its existence is the development and running of a photovoltaic power plant. The estimated value refers to December 31st, 2011 and is determined for the purpose of potential sale of the company. The thesis consists of theoretical part, which includes determination of basic terms and concept of the evaluation process, and the practical application of theoretical knowledge on the specific company. A brief presentation of the company is followed by the strategic analysis, which identifies the most important opportunities and threats for the company in the future. Together with a review of previous company's financial results it represents the initial point for the preparation of a financial plan. The final part of the thesis includes the evaluation of the company in two versions. The first one is based on the assumption of termination company's activity after a specific period. The second one is based on the going-concern principle. The statement about the value of the company is supplemented by the valuation of the investment project.
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Analysis of the impacts of government regulation in the purchase of electricity from renewable energy resources with focus on photovoltaic power
Krchová, Eva ; Louda, Jiří (advisor) ; Petrášek, František (referee)
The aim of bachelor thesis is to analyze the impact of government regulation in the purchase of electricity from renewable energy resource, with a focus on photovoltaics. The work will familiarize you with the steps that artificially created photovoltaic boom, and it will analyze in detail the reasons for changes in purchase prices, the reasons for the imposition of additional taxes, and impact of these changes. The method used to obtain data for this work is the analysis of literature, as well as an interview with the investor in photovoltaic devices and corporate data provided by him. In the theoretical part of the bachelor thesis it deals with the energy legislation in the Czech Republic. It also acquaints the reader with an effort to develop renewable sources within the EU. The final practical part examined the impact of the regulation by the state to consumers -- if due to regulation there is an increase of price of electricity, and furthermore, what impact regulation has on a particular company, its realized investment and return on investment after the application of new legislative measures. Whether in this particular case it exceeds the state-guaranteed payback period 15 years.
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State Aid and Taxation of Renewable Resources
Kouba, Matěj ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.
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Energy policy for Germany: the impact of European energy policy strategy
Šátek, Lukáš ; Bič, Josef (advisor) ; Vošta, Milan (referee)
The aim of my thesis is to analyze the energy policy in Germany and its future development. There are many external and internal factors influencing the way how the energy policy is going to evolve. One of these factors is the common European energy policy. In order to cover its energy demand, EU is forced to establish a comprehensive energy policy on the European level. The increasing pressure caused by the combination of external and internal factors calls for better cooperation on this field. The key element of the future energy policy in EU will be the renewable sources of energy.
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