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Influence of depreciation long-term assets on the trading income
VALDMANOVÁ, Dagmar
This bachelor thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterises a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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Evaluation of selected political parties and institutions
Škodová, Markéta
In December survey CVVM asked respondents a question, how would they evaluate activity of some political Parties and institutions. They could use same evaluation as at school, where number 1 was the best evaluation and number 5 the worst one. Survey proved that ČSSD is best evaluated Party in Czech Republic (3,13), followed by Greens (3,24) and ODS (3,49). KSČM and KDU-ČSL got worse evaluation (they both share average marks over 3,5). The best evaluation among the political institutions have ombudsman (2,33) and president (2,41).
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The valuation of the company Stock Plzeň-Božkov s.r.o.
Strolený, Petr ; Mařík, Miloš (advisor) ; Goldscheidová, Jana (referee)
The aim of the diploma thesis is to determine the value in use of the company Stock Plzeň-Božkov s.r.o. to 1.1.2009. The thesis consists of 5 parts -- financial analysis, strategic analysis, generators of value and financial plan. The value of the company is determined by the method DCF entity. There are 3 scenarios of future development (pessimistic, realistic, optimistic).
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Valuation of the construction company
Drbalová, Lucie ; Scholleová, Hana (advisor) ; Podhorský, Milan (referee)
The aim of the diploma thesis is to determine the value of the construction company as at March 1, 2010. The thesis is divided into 2 parts -- theoretical and practical. Theoretical part deals with techniques, methods, and tools of company evaluation. Practical part applies these methods to the company. Basic information about the company is presented in the beginning of the practical part. The following strategic analysis consists of analysis of development of macro-environment and micro-environment, and financial analysis, which evaluates the performance of the company. The financial plan of the company is prepared based on acquired information. Two-phase discounted cash flow method in the version of FCFF was applied for the valuation of the company.
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Valuation of the company Telefónica O2 Czech Republic, a.s.
Hliněný, Tomáš ; Doláková, Helena (advisor) ; Kolářová, Blanka (referee)
The aim of this diploma thesis is to determine a market value of the Telefónica O2 Czech Republic, Inc. to 1.3.2009. Concerned with valuation I used methods of discounted cash flow with utilization of FCFF, the book value and direct market valuation. Everything with all current conditions. After theoretic parts and presentation of the company I tried to investigate and descibe all influence, that affect the company in terms of its environment. I evaluated political, economic, social and technological situation in the CR. Then I described situation in branch of telecommunication services - its characteristics, competion, suppliers, customers and others. After SWOT I analysed financial management of the company in terms of financial analysis and compared the company with its competitors. With utilization of preceding factors I made a financial plan for years 2008 - 2012. At the end of all methods of valuation I reached final valuation.
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Valuation of the Zentiva N.V
Perlík, Aleš ; Scholleová, Hana (advisor) ; Horník, Tomáš (referee)
The objective of the thesis is a valuation of the Zentiva N.V. The valuation was worked out using the following methods: (1) the DCF entity method with application of the FCFF, (2) a financial analysis of this company, (3) the SWOT analysis, (4) a market analysis, and (5) the projected financial statements for 2009 - 2012. The assessed financial value of the company was calculated to be CZK43,566,947,000 on the date of 1.12.2008.
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Evaluation of Plzeňský Prazdroj, a.s.
Surgoš, Marek ; Mařík, Miloš (advisor) ; Hejduková, Markéta (referee)
The purpose of the diploma thesis is to determine value in use of the company Plzeňský Prazdroj, a.s. to 31.3.2008. The thesis consists of strategic analysis, which results into forecast of revenues of the company, financial analysis, which is focused on situation of financial health of the company. Next parts of the thesis are analysis and prediction of generators of value, financial plan and final evaluation. For evaluation was used DCF APV method and market comparison method.
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Ocenění ochranné známky
Klimeš, Michal ; Mařík, Miloš (advisor) ; Jurečka, Jan (referee)
Cílem práce bylo: 1. Vymezit vztah a popsat rozdíly mezi pojmy značka a ochranná známka. 2. Popsat a zhodnotit základní metody, které se v naší praxi pro oceňování značek používají. 3. Popsat, analyzovat a zhodnotit poměrně novou metodu Brand Value Added, která se v české praxi, na rozdíl od zahraniční, příliš nepoužívá. 4. Na základě výsledků práce navrhnout, které metody budou pro naši praxi v nebližší době nejvýhodnější.
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Oceňovanie nehnuteľností
Osúch, Michal ; Heřman, Jan (advisor) ; Sojčíková, Alena (referee)
OBSAH 1. ÚVOD 2. TEORETICKO ? METODOLOGICKÁ ČASŤ 2.1 Základné pojmy 7 2.1.1 Pojmy 7 2.1.2 Majetok 8 2.1.3 Životnosť 9 2.2 Základné rysy trhu s nehnuteľnosťami 10 2.3 Členenie nehnuteľností 10 2.4 Stručný exkurz vývojom oceňovania 12 2.4 Kataster nehnuteľností 12 2.5 Podklady pre ocenenie nehnuteľnosti 13 2.6 Hodnota a cena 15 2.6.1 Hodnota 17 2.6.1.1 Tržná hodnota 17 2.6.1.2 Poisťovacia hodnota 18 2.6.1.3 Účtovná hodnota 18 2.6.1.4 Vecná hodnota 19 2.6.1.5 Výnosová hodnota 19 2.6.1.6 Porovnávacia hodnota 19 2.6.2 Cena 19 2.6.2.1 Administratívna cena 20 2.6.2.2 Poriaďovacia cena 20 2.6.2.3 Jednotková cena 20 2.6.2.4 Východisková cena 21 2.6.2.5 Reprodukčná cena 21 2.7 Základné metódy oceňovania nehnuteľností 21 2.8 Inštitúcie v oblasti oceňovania nehnuteľností 23 2.8.1 Znalci a odhadcovia 23 2.8.2 Komora súdnych znalcov ČR 25 2.8.3 Česká komora odhadcov majetku 25 2.8.4 Medzinárodné organizácie 26 2.9 Administratívna verzus tržná cena 27 2.9.1 Význam administratívnej a tržnej ceny 27 2.9.2 Oceňovanie nehnuteľností podľa cenového predpisu 28 2.10 Tržné ocenenie 29 2.10.1 Význam tržného ocenenia 29 2.10.2 Ocenenie nehnuteľnosti cenovým porovnaním 30 2.10.4 Faktory ovplyvňujúce výšku tržnej ceny 31 2.11 Situácia v Slovenskej Republike 33 2.11.1 Postup stanovenia všeobecnej hodnoty nehnuteľností 33 2.11.1.1 Základné pojmy a názvoslovie 33 2.11.1.2 Základné postupy ohodnocovania nehnuteľností 34 2.11.1.3 Byty a nebytové priestory 35 3. PRAKTICKÁ ČASŤ 36 3.1 Znalecký posudok BRATISLAVA 36 3.1.1 Úvodná časť 37 3.1.2 Údaje 38 3.1.3 Výpočty 40 3.1.4 Prílohy + použité právne predpisy a literatúra 44 3.2 Znalecký posudok PRAHA 45 3.2.1 Úvodná časť 46 3.2.2 Údaje 47 3.2.3 Výpočty 49 3.2.4 Prílohy + použité právne predpisy a literatúra 54 3.3 Znalecký posudok BRNO 56 3.3.1 Úvodná časť 57 3.3.2 Údaje 58 3.3.3 Výpočty 60 3.3.4 Prílohy + použité právne predpisy a literatúra 63 3.4 Rekapitulácia výsledkov 65 3.4.1 Porovnanie informácii o trhu v ČR a SR 65 3.4.2 Analýza výsledkov 65 4. ZÁVER 70 5. POUŽITÁ LITERATÚRA 71 6. PRÍLOHY 72
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