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	External financing in the investment activities of the company ZÍTKOVÁ, Božena The aim of my bachelor thesis was to assess the individual forms of acquisition of external capital for the purpose of investment funding and to propose the most suitable form of financing for particular investment project in the company. In the theoretical component there are outlined the individual options of external funding which are used the most frequently in the Czech Republic and are most required by commercial companies. I pointed out the advantages and disadvantages of each source and introduced two methods by which can be decided on the most appropriate (or cheapest) source of financing of the investment project. In the practical component I put into comparison concrete forms of external funding suitable for specific investment intent in the company. I investigated possibilities of financing through leasing, loan, loan from a mother, issuing own bonds and also drawing subsidy. In order to obtain complete picture I compared those possibilities with the financing of the whole investment intent from own resources. The comparison of specific funding methods was implemented by the approach of discounted expenses. For the investment intent in the company the most suitable funding is through the loan from a mother with the lowest interest rate and also the discounted expenses reduced by the present value of tax savings. To generalize this funding method for other companies and further investment intents is not possible because it depends on many factors and individual conditions. It is also up to each company´s decision what weight to assign to the advantages and disadvantages of particular funding resources. Detailed record
	Possibilities of utilisation of financing from European Union funds by chosen municipality. FÜRST, Jakub The aim of the thesis was to analyze possibilities of utilization financing from European Union funds by municipality Srubec. In the next step I calculate the possible debt. This results into calculating possible financing of investment plan of municipality and need of co-financing from EU funds. At the end I analyze the possibility of self-financing already realized investment project, which was financed from ROP NUTS II Jihozápad. Detailed record
	Časová hodnota peněz v účetnictví Novotný, Jan ; Procházka, David (advisor) Tato bakalářská práce se zaměřuje na přiblížení problematiky časové hodnoty peněz a jejího vykazování v účetnictví. Zdaleka nepostihuje všechny problémy a výskyty využití časové hodnoty peněz v účetnictví. Pohled na problematiku je koncipován z hlediska Mezinárodních standardů účetního výkaznictví IAS/IFRS. Práce ukazuje základní vzorce pro výpočty časové hodnoty peněz, možnosti výpočtů použitelných pro účetní praxi a příklady účtování účetních případů, kde je podle Mezinárodních standardů účetního výkaznictví přípustné, popřípadě nezbytné použití metody časové hodnoty. V práci jsou použity jednoduché konkrétní případy, které mají za cíl čtenáři osvětlit postup výpočtu a následné zaúčtování. Detailed record

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