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Legal aspects of valuation of trademarks
Mášová, Hedvika ; Boháček, Martin (advisor) ; Čada, Karel (referee)
This thesis deals with problems of legal aspects of valuation of trademarks. The first part concentrates on a specific legislation of trademarks and its historical development, describes meaning of immaterial property and industrial law and determines its legislation in Czech Republic. Here are also briefly described international rules that are in connection with valuation of trademarks. In this part are also given reasons of valuation of trademarks and methods suited for this valuating. The second part contains case study representing legislation and methods of valuation of trademarks on specific example.
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Selected legal forms of business of foreign entities in the Czech Republic
Pacovský, Martin ; Boháček, Martin (advisor) ; Švarc, Zbyněk (referee)
The work deals with the topic of entry of foreign entrepreneurs to the Czech market on the background of two different forms of business - franchising and a limited liability company. The main topic concentrates on the comparison of legislation and contractual framework of these two business forms, primarily focusing on intellectual property and the protection of intangible assets. The work presents general legal provisions related to contracts in the field of intellectual property rights, including licensing agreements. The work is further devoted to franchising and limited liability companies. The business of foreign entrepreneurs is related to the internationality of the contractual process. Contractual cooperation of more entrepreneurs also requires the existence of statutory regulation of competition law, with a special focus on franchising in this work. The application part of the thesis is dedicated to the protection of intellectual property rights, rendering an example of a particular foreign entrepreneur doing business gradually through franchising, and then through a limited liability company founded as a subsidiary of a foreign parent company. Access of entrepreneurs to intellectual property protection during the expansion of their business is analyzed by individual types of intangible assets, such as trademark or know-how. The aim of the work is to highlight the specifics of each business forms and identify problems associated with the provision of intellectual property rights.
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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Valuation of Domain Name
Dávidová, Lucia ; Svačina, Pavel (advisor) ; Bílá Čížková, Michaela (referee)
The main goal of this work is to evaluate the market value of the Internet domain, Fotečky.cz, at the 1st in January 2012, for the purpose of subsquent selling the domain on the market to the potential buyer. To correct evaluation, method of multi-period excess earnings and method of the license analogy are used.
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Comparison of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics
Koláčková, Ivana ; Ďurianová, Gabriela (advisor) ; Molín, Jan (referee)
The objective of this work is to compare the systems of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics, according to the valid legislation on 1. 1. 2011. The first two chapters are devoted to the analysis of Czech accounting and tax regulations. The next two chapters focus on the depreciation of long-term assets in the Slovak Republic and its comparison with Czech legislation. The fifth chapter summarizes the differences of both systems. Both accounting systems do not differ fundamentally, however, we find greater differences in the issues of tax depreciation, where the more scope for optimization of the tax base is left for Czech taxpayer.
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Financial Reporting of Professional Sports Clubs (Wth a View to Main Elements of Intangible Assets)
Filinger, Jaroslav ; Janhuba, Miloslav (advisor) ; Müllerová, Libuše (referee) ; Čáslavová, Eva (referee)
The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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Intangible assets in world respected accounting systems
Jirka, Jiří ; Krupová, Lenka (advisor) ; Šubrt, Zdeněk (referee)
The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
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Protection of The Information in The Organization
Hlaváček, Jan ; Molnár, Zdeněk (advisor) ; Drtil, Jan (referee)
Protection of information and knowledge in organization in the context of the tumultuous development of information technology has become one of the most important areas where attention is directed by experts and the general public. It is a very large problem, affecting virtually all areas of the economy, with forays into the private lives of owners, members and employees of the organization. The protection of information and knowledge can be only regarded as data protection, as is generally perceived, but also to protect other assets of the organization, especially intangible assets. For this reason, the theoretical part deals with the legal aspects of privacy issues in the field of labor relations and on issues of definition and protection of intangible assets and intellectual property. The practical part of the survey focused on information security in the Czech Republic. The first part compares the state of the most common security incidents and threats in the Slovak Republic in 2008 and in the Czech Repubic in 2009, formulates recommendations and ways to prevent against the occurrence of security incidents. The second part compares the practical part of the state of information security in the CR between 2007 and 2009 under the headings of the respondents carried out the survey. The conclusion of this section summarizes the status of the security situation in those years and points to new aspects. The third part of the practical part is based on direct involvement in the preparation and implementation of the project PSIB for the period 2010 and 2011. It describes the status, methods of procedure and method of implementation in concrete terms PSIB by DSM. It points to some problems in the practical implementation of research and suggests possible approaches to their solution. The conclusion includes suggestions and recommendations for the realization of the information in the surveyed areas, as well as changes and measures aimed at effective implementation of that survey.
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