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Price Comparison of an Apartment Building in the Bučovice Cadastral Area According to the Valid Valuation Regulations
Černý, Michal ; Hlavinková, Vítězslava (referee) ; Karabec, Jiří (advisor)
Diploma thesis introduces two different options for property valuation. With an emphasis on the different ownership of the apartment building. In the first case, the building seen as a whole and used the combination of yield and cost method of valuation. In the second case, a building is divided into individual residential units and valued method of comparison. Both methods are conducted in accordance with Decree No. 3 / 2008 digest Implement certain provisions of Act No. 151/1997 digest., Valuation of property and amending certain laws, as amended (Decree valuation), as follows of the changes made by Decree No. 456/2008 digest. and No. 460/2009 digest. In conclusion, the following derived values were compared and evaluated.
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Draft of Measures Body Related with Changes in Sick Benefit System
Česal, Zdeněk ; Knytl, Vladimír (referee) ; Polák, Michal (advisor)
The theme of this thesis is draft of measures body related with changes in sick benefit system. The goal of this thesis is the analysis of impact of changes in sick benefit system on employer and the draft of measures for the subject. There is a description of sick benefit system used in CR and in other countries EU in this thesis. There is a describtion of the changes and the impacts on employer are analysed. The last part of the thesis is composed by draft of measures related with these changes.
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Household´s consumption development in the Czech Republic
Zamboj, Martin ; Pavelka, Tomáš (advisor) ; Rusmichová, Lada (referee)
This thesis speaks about consumption of the Czech households from 2007 to 2013. The goal of this thesis is to define consumption and show how the expenditure groups contribute to the overall expense of households. Second goal is to observe the changes in the structure of consumption, that happened in the monitored period. In the theoretic part the economical terms used in this thesis are explained. In the analytic part there are all expenditure group described into details. The changes in the structure of expenses are shown here and so is how a concrete group contributes to the overall expense of households.
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Case study of family finances in the context of macroeconomic data in 2009–2013
Zuranová, Natálie ; Smrčka, Luboš (advisor) ; Duda, Dušan (referee)
The focus of my thesis is to evaluate the financial situation of the individual family and compare it with the average Czech family, according to data collected by the Czech Statistical Office. The thesis is divided into two parts, theoretical and practical ones. In the first part there are introduced the theoretical framework and the basic theoretical concepts adopted for this study. In the second part is the family budget based on real data from a bank account analysed. Finally, I propose a more efficient use of available funds, found in a family bank account, and thus I can explain the importance of investing. My thesis is is consistent with the macroeconomic developments and the financial crisis in 2009--2013.
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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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The determinagion of the profit or loss
Nakládalová, Petra ; Randáková, Monika (advisor) ; Hybšová, Radka (referee)
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Impact of tourism on local development in the region Bystřice nad Pernštejnem
CISÁROVÁ, Jitka
The main objective of this thesis is the definition of tourism supply and demand of tourism to the region Bystřice Pernštejnem. The demand for the region is established on the basis of the survey. The first sub-goal is to evaluate the impact of tourism on the budget of municipalities. In this first part is carried out field research among the mayors of municipalities in the region on their perceptions of tourism. Evaluation of the impact of tourism is carried out on the town budget Bystřice Pernštejnem.First discussed are the revenues, expenditures, and finally the overall impact. Part of this section are evaluated impacts on employment and value of tourist activities found in the region. The second sub-goal is to assess the impact of subsidies on production in the region. This section compares the projects in the field of tourism and other projects on the basis of the calculated gross value added of these observed effects support. The last sub-goal is to determine the multiplier of tourism. Part of this section is a national regionalization symmetric input-output tables for the region SO ORP Bystřice Pernštejnem. Based on the tables are compiled using the technical coefficients matrix, Leontief inverse matrix and matrix Leontieofovi input multipliers calculated for each economic activity. Consequently, expenditure of tourists found the overall multiplier of tourism for the region Bystřice Pernštejnem spending tourists and the impact on production in the region.
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Photovoltaic's resources economy
Rožánek, Lukáš ; Horník, Tomáš (advisor) ; Nowak, Ondřej (referee)
This assignment aims on phenomenon of last years, soler energy and it's use, photovoltaic. The first part of this assignment is elaborated on theoretical base and specialized literature and it is focused mainly on explanation of photovoltaic, photovoltaic's cell, electro energetic expressions etc. Further on the first part describes specific areas contextual with use of photovoltaic at present, as are legislation or system of support etc. The second part on the contrary to the first part deals with practical study aims on build-up and operation of solar power station. In this part of my assignment will be described all expenses, revenues and also cash flow. On the basis of a few investment criterion will be advised possibilities of it's investing with using loan capital or equity capital. At the end this assignment evaluate subject of photovoltaic's development of late years and it's influence on future of electro energetic, acceptableness of investment to this branch of business, height of return of investment and payback period as well.
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