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Loan and lease financing from the perspective of accounting and taxatio
Lelitovská, Monika ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.
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Analysis of the Success Rate of Mergers and Aquisitions in the Czech Republic
Bártíková, Tereza ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The aim of this bachelor thesis is to imagine being an entrepreneur who does not have sufficient funds to realize his business plan. He has to consider various financial alternatives, their pros and cons. The introductory section explains the basic concepts related to starting new business activities and using various different funding sources. More details are said to one of the mentioned European Union grants supporting social entrepreneurship. The second part describes the case of an entrepreneur who has just used this subsidy and is starting a new business. There follows a comparison of the situation in the usage of grants to credit provided by the three largest banking institutions in the Czech Republic.
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Financing in leasing of company, compared to other methods of financing
VESELÁ, Věra
This master thesis is intent on the financing of the long-term assets at its acquire. The master is the compare of the leasing financing and other ways of financing. In thesis there are characterised the long-term assets, leasing-financing and alternative sources of financing. Everything is applicated on the case of the concrete long-term assets at the select company. Comparing and evaluation of four variants financing of the assets {--} the purchase from own means, the possibility of the bank credit and two variants of the leasing financing {--} is execute from the standpoint of the absolute financial pretentious and comparing from the standpoint of the costing pretentious, where are expended costs transfer to the present value.
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The bill of exchange as a security instrument
Charvátová, Hana ; Češková, Marie (advisor) ; Kříž, Radim (referee)
This thesis deals with the bill of exchange, which fulfils a specific funkction. It is s security for a debt. The thesis is divided into three parts. The first part is concerned with the legal regulations of the bill of exchange generally. The second part deals with the bill of exchange as a security for a debt. This part completes the first part. The last part is concerned with the practical use of the bill of exchange within the bank credit.
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Factoring as alternative financial resource
Prášilová, Jitka ; Půlpánová, Stanislava (advisor)
This bachelor thesis describes factoring as financial resource. The pourpose of this thesis is basic characteristics of factoring, description of participants in factoring, process of factoring and different types of factoring. There is also described the different between factoring and forfaiting. One part of this thesis is about factoring and other financial resources (bank overdraft, revolving credit and leaseback). The emphasis is placed on advantages and disadvantages of particular financial resource. Other part is about factoring situation in the world and in Czech Republic. The factoring process is illustrated with example.
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