National Repository of Grey Literature 5 records found  Search took 0.01 seconds. 
Trust Fund and its Accounting and Tax Specifics in a Corporate Structure
Hradilová, Klára ; Kába,, Daniel (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the analysis of the regulation of trusts and family foundations in the Czech legal system, especially from the perspective of the Civil Code, the Accounting Act and the Income Tax Act. The result of the analysis is a comparison of key features of both institutes. On the basis of these findings, an accounting and tax treatment of specific operations related to asset management is proposed.
Cost Benefit Analysis of Public Construction Project
Sedlák, Břetislav ; Pospíšilová, Barbora (referee) ; Korytárová, Jana (advisor)
The bachelor thesis „Costs-benefits analysis of public construction project“ deals with determining the economic efficiency of public construction project using CBA. Thesis consists of three parts. In the first part describes how the CBA method, the second part describes the theoretical methods for determining the economic efficiency and financial feasibility. In the third part is the practical solution to economic efficiency of a particular construction project „Reduce energy consumption of public building“ which was co-financed from EU structural funds.
Bank guarantee
Hejná, Veronika ; Horáček, Vít (advisor) ; Elek, Štefan (referee)
Bank guarantee Even after recodification of the private law in the Czech Republic, the bank guarantee remains an important means of covering risk; mostly due to its universal nature. The aim of this thesis is to provide a comprehensive view on the topic of bank guarantees, especially in light of the new Civil Code. The work will focus on defining the nature of the bank guarantee, as well as the ties between the subjects of the relationship formed within bank guarantees, and its basic principles. I have chosen this subject matter, as the bank guarantee remains pertinent, not only in foreign trade, but also in the Czech Republic, as evidenced by legislation such as the Public Procurement Act, the Act on Public Auction, or in the Customs Law. However, the most important role of bank guarantees remains in international trade, where in addition to market risk and performance risk of the contractual counterparty, a territorial risk prevails. In international trade, usually multiple banks take part in the guarantee relationship. This thesis is divided into eight chapters. The first chapter deals with ways of debt security in the new Czech Civil Code and conceptual and terminological changes. It briefly outlines and defines the institutes of insuring debt in new Civil Code. The second chapter concentrates...
Cost Benefit Analysis of Public Construction Project
Sedlák, Břetislav ; Pospíšilová, Barbora (referee) ; Korytárová, Jana (advisor)
The bachelor thesis „Costs-benefits analysis of public construction project“ deals with determining the economic efficiency of public construction project using CBA. Thesis consists of three parts. In the first part describes how the CBA method, the second part describes the theoretical methods for determining the economic efficiency and financial feasibility. In the third part is the practical solution to economic efficiency of a particular construction project „Reduce energy consumption of public building“ which was co-financed from EU structural funds.
The role of the bank guarantees in ensuring credit risks
Janoušek, Adam ; Černohlávková, Eva (advisor) ; Nejedlý, Michal (referee)
The bachelor thesis written on the topic " The role of the bank guarantees in ensuring credit risks " discuss the bank guarantees and their utility in ensuring credit risk in trade operations. In the first chapter thesis discuss the risk in international trade and concentrates on the credit risk. In this chapter the thesis analyses and describes the phases of handling the credit risk. The purpose of the second chapter is characteristic of the bank guarantee, it's law formulation and international arrangement. The topic of the final chapter is practical utilization of the bank guarantees.

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