National Repository of Grey Literature 497 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
Tax Deductibility of Loan Interests
Kučera, Vladimír ; Motl, Lubomír (referee) ; Brychta, Karel (advisor)
This thesis deals with the issue of tax deductibility of interest on loans and borrowings from corporate income tax perspective. It consists of an analysis and systematization of the rules influencing the tax deductibility of interest expenses. The result of the thesis is a recommended procedure for capital companies to determine the value of their tax-deductible interest expenses and thus contribute to the correct determination of their tax liability. The proposed methodological approach is verified using a model example.
Car Purchase and Related Tax Implications
Navrátil, Filip ; Posoldová, Kateřina (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the optimization of the tax base for legal entities, focused on acquisition methods and forms of depreciation of new vehicles. The first part covers the theoretical starting points and defines the structural elements of corporate income tax, defines the term property, including tax depreciation and methods of purchase. The second part contains an introduction to the company, calculations of loan and leasing offers, including their impact on cash flow. The last part contains a comprehensive comparison of possible forms of purchase and recommendations for entrepreneurs.
The Selection of Apropriate Method of a New Device Funding
Semenka, Tomáš ; Chasák, Jiří (referee) ; Zeman, Václav (advisor)
This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.
The Economy of the Selected Municipality
Fousek, Ondřej ; Zahradník, Petr (referee) ; Pernica, Martin (advisor)
The bachelor thesis deals with the regional authority, namely the township. This thesis will be closely focused on investment plan of the township in the years 2009 - 2013. The practical part describes the township Pecka in general terms but also the financial situation of the township is considered. The center of the bachelor thesis is the investment plan of the building observatory in Krkonošská view, financial part of the project and possible impact on the implementation of this project to management of the township.
Business Plan in Catering Industry
Mazůrek, Václav ; Nejezchleb, Lubomír (referee) ; Šimberová, Iveta (advisor)
Catering industry as a Business plan for foundation company is the main goal of this bachelor’s thesis.This bachelor’s thesis is based on theoretical knowledges. In order to complete the main goal is necessary to prepare business risks, competitors analysis, market analysis, and create marketing, financial and organization plan.
Appreciation in Municipal Property over Time
Sýkora, Ondřej ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The aim of thesis "Appreciation in municipal property over time" is the selection of the most suitable variant of financing the investment project. The project solves the reconstruction of the existing unused House of Services at the Community House of Seniors. The theoretical part of the thesis deals with the functioning of public administration and territorial self-government, public and mixed goods. Municipal budget and revenues of territorial budgets. Furthermore, project funding, grant titles and project preparation and implementation are mentioned. The practical part deals with ways of financing an investment project using bank products, where the use of state subsidy is also used. The calculations take into account income from regulated and market rents. Variants are compared to find the most appropriate funding option for this project.
Risk Management of Bank Credit System and Decision Making Process
Skovajsa, Radek ; Kryštof, Zdeněk (referee) ; Čižinská, Romana (advisor)
The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
Optimization of the Bank Loan Application
Skovajsa, Radek ; Kořínková, Martina (referee) ; Čižinská, Romana (advisor)
The work is based both on theoretical basis and practical working processes of banks for assessing client's financial standing in Czech market environment. Basic preconditions for successful credit allocation to a business entity will be set along with evaluation of the importance of information from a credit requisition form's compulsory enclosure. A detailed analysis of the client's economy from a bank perspective will be succeeded by identification of critical risks and positives of an applicant's financial position.
Financial and Economic Strategy of Company
Štefan, Petr ; Burešová, Renáta (referee) ; Groligová, Ivana (advisor)
This Master’s thesis analyses current financial strategy of MAGNETON a.s. and investigates the influence of the investment plan on MAGNETON´S growth in the world market. The outcome of this thesis is the appraisal of effects and risks of the intended investment and proposal of the optimal way for future financing.

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