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Changes in the composition of the company's fleet in relation to the EU's "green deal" objectives
Tobiášová, Eliška ; Jandová, Kristýna (referee) ; Bača, Petr (advisor)
The purpose of this master thesis is to examine the so-called Green Deal and the related directives and regulations that are intended to help achieve the objectives set out in the Green Deal, as well as to analyse the fleets of the Member States of the European Union and the company with which cooperation has been established as part of this work. The thesis describes the Green Deal and its objectives. The European Union directives and plans with the aim of reducing CO2 that are currently approved or are yet to come into force are also mentioned, while at the same time they are compared with the directives and targets in force in the EU Member States, including the Czech Republic. In the following chapters, a brief description of the cars by type of fuel is given in order to follow a detailed analysis of the fleets of Germany, Sweden, Spain, Slovakia, France, Poland and the Czech Republic. This analysis is carried out using graphs and official statistics available from government institutions. Furthermore, an analysis of the company's fleet is made, summarising in tables the parameters of the vehicles available to the company. The results of the fleet analysis are also summarised in graphs based on the year of vehicle manufacture, emissions, and fuel type. In addition, an analysis of hybrids and electric vehicles currently in the company's fleet is also provided. This analysis works with data provided by the company and examines the cost of driving these vehicles, consumption, and battery usage ratio. Finally, a suggestion is made for the replacement of the current vehicles with the aim of saving emissions.
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Car fleet financing analysis in the selected company
Potočiar, Petr ; Hrdý, Milan (advisor) ; Škerlíková, Tatiana (referee)
The diploma thesis deals with analysis of car fleet financing in the selected company. It focuses on cars financing options, describes methods of their comparison. It studies both national and international accounting regulation with focus on reporting of loan, financial and operating leasing. Another area of interest are tax circumstances influencing decision making. The main emphasis is laid on the comparison methods, ways of data evaluation and on specifics which can affect decision making. In the practical part analysis of car fleet financing is performed, decision specifics are discussed and financing options favourability is compared.
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