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Transaxles of modern vehicles
Okáník, František ; Blaťák, Ondřej (referee) ; Píštěk, Václav (advisor)
This bachelor thesis is focused on comparing the properties of axles used in modern passenger cars kinematics of wheel suspension and advantages and disadvantages of their construction. The thesis also includes a description of each of the axle component, their construction and function. Part of this thesis is focused on the description of race car axles and their design differences between passenger cars. Final chapter is devoted to several interesting and innovative axle components that are significantly different than standard components.
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Redesign of passenger car
Kacálek, Jaroslav ; Ramík, Pavel (referee) ; Píštěk, Václav (advisor)
In the introduction of the work there are briefly depicted main information about a reconstructed car, reasons of purchase and reconstruction of this car. In the first chapter there are reasons for reconstruction related to the state of the car described in more detail. Next chapters describe particular procedures of the reconstruction. Last chapter describes the final touches. Reached results and the comparison with the starting state are evaluated in the end.
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Asian automotive industry: the impact on the European market
Benc, Tomáš ; Vošta, Milan (advisor) ; Kašpar, Václav (referee)
The aim of my thesis is to describe the automotive industries of the most significant countries in the Asian region. The whole thesis is focused on passenger cars. The thesis is focused on the following countries: Japan, South Korea, China and India. Another aim is to analyze the impact of selected auto makers from these countries to the European market. One of the aims is also introduction of the future trends in the Asian automotive industry, related to Europe. The last aim is to determinate when the Chinese automaker will belong to the world's car manufacturers.
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A car in business from the viewpoint of accounting and tax laws
Andělová, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This diploma thesis deals with a car in a relation to accounting and tax laws. This thesis is divided into two basic parts, theoretical and practical. The theoretical part is concerned with a car perception in accounting and the influence of tax laws on the car perception. The theoretical part is divided into three main parts. The first part is focused on a general view of vehicles in accounting, for example, vehicle valuations, acquisitions, depreciation, valuation changes and disposals of vehicles. The other part is focused on specifications of the vehicle perception in a tax evidence of individual entrepreneurs. In the third part there are described the vehicle perception in business corporations. It is focused on a value-added tax, mainly on a value-added tax in cross-border buying and selling of vehicles. Furthermore, there are analyzed a deferred tax and issues of cars in a relation to employers and employees. In the theoretical part there is dealt with the usage of vehicles for private purposes. In the practical part there is analyzed the usages of company cars by an employee for private purposes. There is compared a rent and a free of charge usage. In this part there is also verified whether the law is followed in practice. There are stated atypical transactions. These include using grants to acquire a car, updating of a depreciation plan and disposing of a vehicle by its sale to a foreign entity.
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Financing of passenger cars
Klímová, Marie ; Randáková, Monika (advisor) ; Vintr, Jiří (referee)
The main goal of this diploma thesis paper is the comparison of different forms of financing the purchase of passenger cars. The first part describes four main ways of financing used most frequently - financial and operating leases, credit/loans and cash financing from company's own cash resources. One part of the paper deals with tax and legislative changes influencing financing of passenger cars and their development in the past years. The final part of the paper compares financial leasing and credit products by two methods: the net advantage of leasing and the method of discounted costs.
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Car leasing
MATULOVÁ, Věra
This master thesis deals with lease financing as one of the possible forms to acquire tangible investment goods. Furthermore other possibilities such as credit, hire purchase and cash purchase are evaluated. Based on the offers and other conditions proposed by companies, the objective of our investigation is to judge advantages and disadvantages of the individual financing products and choose the best option for enterprisers. The car was chosen as an example of the tangible investment good. This thesis is divided into two sections. The first theoretical part is focused on the particular possibilities of the financing of the tangible investment good and their tax and law aspects as well as their advantages and disadvantages. The second practical part is based on analysis of the leasing and credit products from following institutions: UniCredit Leasing CZ, a. s., CSOB Leasing, a. s., Credium, a. s. and Commercial Bank, a. s. The conditions and services provided by these companies are compared at the beginning. Calculations are performed for the particular car. The comparison is made from the point of view of all financial costs as well as discounted costs. Finally, all products are compared and evaluated not only according to their financial aspects but also according to other offered conditions and services.
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Financial leasing for passenger vehicles
Klímová, Marie ; Randáková, Monika (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing passenger vehicles. The first part is focused on characteristics of leasing and individual accounting and tax documents. Then it describes changes in the Czech legislation from 1. 1. 2004 to 1. 4. 2009. These changes are illustrated on concrete examples, as well. It is also described accounting view at the financial leasing (by lesee and by leasing company). The final part of this work describes special cases of financial leasing and their book-keeping.
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Srovnávání produktů hodnotovým přístupem
Luštická, Radka ; Vlček, Radim (advisor) ; Heřman, Jan (referee)
V diplomové práci na téma: Srovnávání produktů hodnotovým přístupem se autorka pokusila o výpočet ukazatele hodnoty pro zákazníka u šesti osobních automobilů třídy "malé vozy". V další části provedla analýzy a komentáře k výsledným hodnotám ukazatelů. V diplomové práci byly použity teorie hodnotového managementu a řada statistických metod.
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