|
|
Renewable resources - financial, tax and legal aspects in the CR
SEKALOVÁ, Renata
The aim of the Bachelor thesis is to study, work and create transparent comprehensive view of the financial, legal, and organizational issues of the financial reporting of renewable energy in selected electricity market participants. The practical part is focused on the accounting process of production and purchase of solar energy. On two different model variants solar power plant operators are analyzed possible accounting operations. The last unit of this work is devoted to accounting reporting of energy trader positions. It focuses on the calculation of the purchase price and method of billing between energy producers and redeeming the trader accounts and price differences between the cleared entities and the market operator. In conclusion, it is recommended due to the extreme amount of tax documents received in quarterly stages of a modern form of accounting treatment - selfbilling.
|
|
|
The legislative environment of the renewable resources and its impact on the subjects in this sector
PRŮKOVÁ, Veronika
Within the literature review the diploma thesis deals with the definition of renewable resources, subjects of electricity market and the system of payments for the support of renewable energy. The aim of this diploma thesis is the analysis of the legislative environment before 2013 and in 2013. The practical part of my diploma thesis is focused on the development of energy legislation, relating to renewable resources in the Czech Republic but it also deals with foreign suggestions for energy legislation in this field. Considering the legislative change of the payments for the support of renewable energy, the reporting of electricity production resources and evidence of electricity production, which is based on the law 165/2012 legal code, the diploma thesis describes new information and data flows between subjects of electricity market and the way of payment for invoices for supported production of electricity as well. The diploma thesis characterizes the impact of legislative changes on the producers of electricity from the renewable resources. The diploma thesis is concerned with significantly discussed topics in the field of renewable resources. These topics are related to producers of electricity from the renewable resources and to consumers of electricity as well. The topics are especially about the amount of the payments for the support of solar energy and about establishment of the duty on solar energy. This diploma thesis can make the orientation in the legislative changes in 2013 for producers of electricity from the renewable resources easier. The diploma thesis can also help the electricity producers from the renewable resources in the necessary activities for the payment of supported production of electricity.
|
|
|
Evaluation of a Photovoltaic Power Plant
Hrubjáková, Martina ; Krause, Josef (advisor) ; Scholleová, Hana (referee)
The aim of this master's thesis is the evaluation of a company, of which the purpose of its existence is the development and running of a photovoltaic power plant. The estimated value refers to December 31st, 2011 and is determined for the purpose of potential sale of the company. The thesis consists of theoretical part, which includes determination of basic terms and concept of the evaluation process, and the practical application of theoretical knowledge on the specific company. A brief presentation of the company is followed by the strategic analysis, which identifies the most important opportunities and threats for the company in the future. Together with a review of previous company's financial results it represents the initial point for the preparation of a financial plan. The final part of the thesis includes the evaluation of the company in two versions. The first one is based on the assumption of termination company's activity after a specific period. The second one is based on the going-concern principle. The statement about the value of the company is supplemented by the valuation of the investment project.
|
|
|
Renewable resources and their impact on regional and municipal development
Sládeček, Dušan ; Damborský, Milan (advisor) ; Janković, Vukica (referee)
This MA thesis examines the effects of wind and photovoltaic power plants on the regional development using the standard regional and statistical analysis tools. The theoretical part focuses on the macroeconomical point of view concerning the support of renewable energy sources. The consequences for Czech economy can be seen as greatly negative. The practical part includes case studies and focuses on specific municipalities. The result of the findings is that the construction of photovoltaic powe plants does not have a negative impact on the development of municipalities, in the case of smaller ones it can even be seen as an economic asset.
|
|
|
Production and usage of biogass in South Bohemia
KALINOVÁ, Lenka
The bachelor's thesis deals in particular with comparison of biogas production in individual biogas stations in the South Bohemian Region. In addition, the thesis describes fundamental parameters such as year of commissioning, installed electric output, installed thermal output, input material and employed technologies. Based on the foregoing information, it is possible to conclude that the individual biogas stations have a positive impact not only on the utilization of the produced biogas for energy purposes but also on the environment, waste degradation, reduction of the risk of contamination and acquisition of high-quality fertilizer.
|
|
|
Analysis of the impacts of government regulation in the purchase of electricity from renewable energy resources with focus on photovoltaic power
Krchová, Eva ; Louda, Jiří (advisor) ; Petrášek, František (referee)
The aim of bachelor thesis is to analyze the impact of government regulation in the purchase of electricity from renewable energy resource, with a focus on photovoltaics. The work will familiarize you with the steps that artificially created photovoltaic boom, and it will analyze in detail the reasons for changes in purchase prices, the reasons for the imposition of additional taxes, and impact of these changes. The method used to obtain data for this work is the analysis of literature, as well as an interview with the investor in photovoltaic devices and corporate data provided by him. In the theoretical part of the bachelor thesis it deals with the energy legislation in the Czech Republic. It also acquaints the reader with an effort to develop renewable sources within the EU. The final practical part examined the impact of the regulation by the state to consumers -- if due to regulation there is an increase of price of electricity, and furthermore, what impact regulation has on a particular company, its realized investment and return on investment after the application of new legislative measures. Whether in this particular case it exceeds the state-guaranteed payback period 15 years.
|
|
|
"The current analytical procedures and policies of renewable energy production in the Czech Republic and some developed countries, the policy modifications that occurred between 2010 to 2012"
Juklíček, Jan ; Jílek, Josef (advisor) ; Gregárek, Matěj (referee)
This diploma thesis addresses the current analytical procedures and policies of renewable energy production in the Czech Republic and, mainly deals with the policy modifications that occurred between 2010 to 2012 which also influenced this policy. To give more explanation to the entire picture of the energetic situation in the Czech Republic we have to analyze the current potential situation of renewable and non renewable resources, the quality of electrical distribution network, the framework of available energy resources in the Czech Republic, the costs of producing energy and its impact on the environment. The current global trend in most developed countries is the development of renewable energy sources but, this is not the current case in the Czech Republic which has in its plans to reach its target set by the European Union for the year 2020 . But, instead the Czech Republic would like to set a different goal and decrease the use of renewable energy resources and increase the use of nuclear energy. The support of the analysis policy for renewable energy sources in the Czech Republic is measured in comparison with the European Union, the United States of America and the Peoples Republic of China. The main goal is to evaluate this policies support for renewable energy sources in the Czech Republic and for its possible improvement.
|
|
|
State Aid and Taxation of Renewable Resources
Kouba, Matěj ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.
|
|
|
Program " Green savings" and his efficiency in the city Milevsko
STUDENOVSKÁ, Monika
Program "Green savings" was initiated in April 2009. It was developed by the Czech Republic's Ministry of Environmental Affairs. The main governing body is the state fund for environmental affairs. The main objective of the program was the reduction of CO2 emmissions, encouragement of the use of renewable energy sources and the increase in energy efficiency. The program also supports the use of renewable energy sources for the purpose of heating and hot water production, as well as providing subsidies for partial or complete insulation of apartments or family homes. The program is divided into three parts which encompass Part A energy saving for the purpose of heating, Part B development in the passive energy standard and Part C the use of renewable energy sources for heating and hot water production. Subsidies are provided only to citizens of Czech Republic. By October 31st 2010, the program "Green savings" had documented 78 643 applications worth 22,53 billion Krowns. To this day, 64 136 applications have been approved, which represent 16.6 billion Krowns. Within different phases of completion were a further 14 507 applications representing 5,9 billion Krowns. The program has become very popular, and has had to be prematurely closed because the number of approved applications exceeded the program's designated financial budget. In the town of Milevsko, the program "Green savings" was most effective in Part A, primarily within the area of applications for family homes. The second most successful area was Part C. For Part B, there were no applications from the town of Milevsko. The level of financial support paid for all types of applications from Milevsko reached 38 134 708 Krowns , which is 8,27% of the total amount paid out in Czech Republic. Just as this example shows the effectiveness of the program ?Green savings? in Milevsko, this project can also help improve the overall consciousness with regard to energy saving, the use of renewable energy sources and the overall consciousness regarding the protection of the environment. If we want to improve our environment, it is important that not only do citizens change their way of thinking and their actions, but also that the State supports this new mentality with a positive momentum, for instance, such as supporting programs like "Green savings".
|
|
|
The analysis of the development of electricity production which is made from renewable sources in the Czech Republic in comparison with the most advanced states of European Union.
Neradová, Veronika ; Zeman, Karel (advisor) ; Ryvolová, Ivana (referee)
This bachelor work shall see into the analysis of the development of electricity production which is made from renewable sources in the Czech Republic in comparison with the most advanced states of European Union. This is a very actual topic, the European Union supports higher using of renewable resources and every individual member state must comply with limits which are predetermined. On the other hand, increasing of some kinds of renewable resources threatens the stability of the transmission system. In the theoretical part there is the definition of the economic policy, how it was developed and which main approaches exist nowadays. There is also described the energy policy of European Union and specifications of energy recourses which are classified as renewable. The analytical part deals with energy policy of renewable sources in the Czech Republic. Then there is an analysis of development of electricity production in the Czech Republic, Germany, Austria and Sweden. The energy policy is definite for each state which is applied for promoting renewable sources. The aim of this work is analytical comparison of electricity production of renewable sources in the Czech Republic and the most advanced states of the European Union.
|
guest ::
