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Comparison of Rents of Flats in Vyškov
Studnařová, Martina ; Superatová, Alena (referee) ; Uhlová, Eva (advisor)
The diploma thesis is a summary describing of the current housing situation in the area of the village Vyškov. It deals with comparing the normal rent of flats in different localities of the municipality and consider amendments to the lease in terms of amenities and size of dwelling. The figures are divided into flats for a 1+1, 2+1, 3+1 and higher. Charting the market and its price in the lease is done both text and graphics.
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Operative Lease
Holzer, Michal ; Beran, Stanislav (referee) ; Zeman, Václav (advisor)
The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.
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Investment Project
Hodinková, Monika ; Knyblová, Lucie (referee) ; Polák, Michal (advisor)
This thesis is focused on estimation of investment project in limited company called GSR s.r.o. The investment goes to the company area, which includes an administration building with its offices and store. The area location should be in Uherské Hradiště or its near surroundings. GSR s.r.o. is going to buy a piece of land according to above mentioned requirements and builds the administration building itself. The main aim of this thesis is to compare two possibilities – to sale this finished company area or to lease the finished company area for 20 years and to sale after 20 years.
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Conceptual changes to lease accounting under IFRS
Betáková, Simona ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
Bachelor thesis "Conceptual changes to lease accounting under IFRS" deals with reporting of leases under International Financial Reporting Standards. It aims to analyse changes brought by convergence project between IASB and FASB. The thesis goes from historical development of lease standard to existing treatment of leases under IAS 17. Then it describes the reasons for convergence process, focusing on Project Leases. Project brought two exposure drafts and one final standard IFRS 16 adopting term "right-of-use-asset". Final part of the thesis examines financial statements of airlines because they are to be considerably affected by the new standard. Research confirms the popularity of operating leases for airlines and in the end, the impact of the new standard on a specific company is shown.
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Analysis and technology solution of logistics in production in company Tawesco
Szmeková, Denisa ; Vinš, Marek (advisor) ; Kasterko, Radomír (referee)
The aim of this thesis is to prepare subsidiary, assistant data for delegating the service of forklifts in the production in company Tawesco s.r.o. The main topic is to create the comparison of current situation with the suggested solution, meaning comparison of total costs for the activity of buying and then maintenance by internal resources with the variation of lease and outsourcing the maintenance service on external provider. The process of this work is firstly collecting meaningful data, then organization and interpretation of this data. Out from the analysis of current situation is then made the simulation that compares 4 different types of providing given forklift's service. This comparison is detailed from the point of costs and time importance. Results from my thesis are the main subsidiary material for the future decision making about the service of forklifts in company Tawesco s.r.o.
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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Development of prices rents in Czech Budweiss
PETRÁŠEK, Lukáš
The thesis is focused on the development prices of rent in Czech Budweis and is divided into several parts. The first part is focused on the history of inhabitation and history of rents. The second part is devoted to explaining basic concepts that are important for my work. In the next section of the literary research, I pay attention to itself lease and the rent, where these concepts and facts related with them, described in more detail. In the practical part there is processed the information from questionnaire, information from Správa domů s.r.o. and still focus on apartments, that have been over the past few years, realized rent through estate agents. From the processed data are created synoptic charts and graphs, together with commentaries and evaluation.
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Projekt nového leasingového štandardu z pohľadu IASB
Nemcová, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.
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Tax aspects of lease, leasing and similar relations
Kubátová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The main objective of this Bachelor thesis is to describe the most important aspects of lease, leasing and similar relations. By similar relation is meant what is called in Czech "pacht".The opening chapter introduces lease, leasing and "pacht" from the perspective of private law. The second chapter contains detailed information on the mentioned aspects of income tax. The third chapter deals with the taxation of lease, leasing and "pacht" in connection with value added tax and road tax. The last chapter is focused on the comparision of selected tax aspects of Czech and Slovak legislation.
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