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Comparison of Income Tax of Legal Entity in The Context of The Selected EU Countries
Hřebíčková, Jana ; Jašková, Soňa (referee) ; Svirák, Pavel (advisor)
Czech company that focuses on financial modelling and advisory is being introduced in the bachelor’s thesis. The company considers expansion of its services. We will evaluate, whether the company shall seek for new capacities in the Czech Republic, or shall establish its subsidiary abroad. Specifically, we will analyze implications on the income tax of the new legal entity and profit repatriation. As is revealed, these factors have an important impact on such decision, and should be taken into account next to the production costs and general business environment in the respective countries.
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Comparison of assessment of the state of bridges in Germany and the Czech Republic
Víša, Ondřej ; Stehlík, Michal (referee) ; Cikrle, Petr (advisor)
With the increasing age, amount and demands on the quality of bridges, the role of assessing their condition is increasingly important both in the Czech Republic and in Germany. This bachelor thesis compares the general state of bridges in both countries in its theoretical part; furthermore it compares the standards, terminology, the way of keeping record and evaluation. The practical part is reserved for survey and assessment of a bridge in Germany and for comparison purposes also in the Czech Republic. In its end the thesis summarizes the most fundamental differences between Czech and German methods.
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Price development of building industry in the Czech republic and adjacent countries
Maixner, Lukáš ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The aim of this thesis is to introduce the given topic „Price development of building industry in the Czech republic and adjacent counties“ and withusing ofdifferent developmentalindicesin these countriesprovide an overview ofthe paceof development and growthin prices andan overview of themethodsused byreal estate valuation. Thesis will focus on the analysis of trends in prices for residential buildings and creating a structural overview of the valuation of real estate in adjacent countries. The theoretical partprovides an overviewofsomebasic concepts. Gradually describes the issue price and dividing them by building andvaluation practice, continues to next part of the work focuses on the description of civil engineering as part of the economy and the problems and history of valuation of real estate in the Czech republic.
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Construction contract in Germany
Vitásek, Stanislav ; Kaláb, Tomáš (referee) ; Marková, Leonora (advisor)
This work deals with the bid price for a development project base on the construction of houses funded by a private German investor. The bid price create with help of budget in a various structures. The various structures of the budget, which use in German environment usually. Specifically, it uses the norm DIN 276 and classification StLB includes software. The main target of my diploma thesis is suggestion for create the bid price. The suggestion with choose form and manner of valuation build works, which respect all legislation for realization construction in Germany.
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The impact of territorial infrastructure development on the real estate market
Žižková, Kateřina ; Kocourková, Gabriela (referee) ; Krejza, Zdeněk (advisor)
The diploma thesis deals with how the influence of territorial infrastructure affects the real estate market in the border regions of the Czech republic, Poland and Germany. In the thesis are created databases about localities and realities, that are the outcomes of the data collection. Data collections mainly concerns the type of property, layout and the location of the property. From the data analysis is possible to evaluate the influence of territorial infrastructure in the context of average market values of real estates in the border region Czech Republic-Germany-Poland.
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Development of housing construction in the border region
Pazour, Tomáš ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The diploma thesis deals with the analysis of a selected segment of the real estate market in a specific border locality (CZ-DE-PL). Furthermore, the influences and development that affects the real estate market with a focus on housing construction in the context of regional development. Based on the collected data about available properties and locations, databases are created where properties are divided by type, layout and size. From these databases, the average market prices of real estate are then calculated, that are then compared within the border regions. The prices reflect all the positive and negative properties of buildings and localities that may have an impact on the price of real estates in the surveyed localities. The last part compares the regional development of housing units in border regions.
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The Comparison of Personal Income Taxes in the Czech Republic and Germany
Došková, Soňa ; Šprta, Radek (referee) ; Kopřiva, Jan (advisor)
The goal of the submitted thesis „A comparison of personal income taxes in the Czech Republic and Germany“ is to analyse the system of personal incomes taxes in the Czech Republic and compare it with the German system. The first part of the thesis is focused on tax terminology. The second and third part is related to tax systems of the selected countries. The last part is dedicated to a comparison of the tax burden for model situlations and contains some suggestions for the tax system in the Czech Republic.
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The German Arctic Policy
Nguyenová, Thi Khanh Ly ; Handl, Vladimír (advisor) ; Hornát, Jan (referee)
The thesis deals with Germany's Arctic policy in the last decade and focuses on its security dimension. The Arctic region has undergone many changes in recent years due to climate change and the new geopolitical situation, including a change in the security situation. Based on the concepts of civilian power and securitization, the thesis examines whether Germany approaches the Arctic as a multilateral actor or whether the Arctic has gained importance in German foreign and security policy and become a recognized security issue for Germany. The introductory part of the thesis is devoted to a general introduction of the Arctic region, its definition and a presentation of the global security, environmental and economic aspects and challenges associated with it. The thesis then briefly outlines the history of German involvement in the Arctic, its activities and Germany's relevance to the region. The main research part of the thesis is divided into the bilateral and multilateral dimensions of German Arctic policy, thus reflecting the nature of German multilateralism. The results of the examination of German Arctic policy have shown that Germany is aware of the various aspects of Arctic security and its global dimension, however, the focus is on the climate and economic security issues of the region. Even...
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