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Methodology of the Assessment of the Value of the Right in Personam for the Remaining Life of a Specific Person
Šebeňová, Ľudmila ; Cupal, Martin (referee) ; Sedláček, Jan (advisor)
The thesis discusses the task of easements appraisement in detail. The theoretical part is aimed to general analysis of easements; kinds of easements, possible ways of their formation and termination are stressed. Separate part deals with delimitation of basic terms associated with appraicement of real estate, basic techniques of appraicement of easements from the point of view of appraicement purpose and the kind of easement. Consecutively the theoretical part is applied to appraicement of easement for cost free using of family house and garden, easement for participating on crop from garden and appraicement of easement for domestic animals breeding for tax purposes so as contractual purposes for the lifetime of the eligible person.
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Fixing an Independent Transfer Pricing
Kapoun, Vítězslav ; Barták, Martin (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis deals with a problem of the transfer pricing. It is the price of a transaction between the related enterprises. The issue has recently become one of the main topics of financial authorities. The main reason is that the tax liability can be transferred between companies and thus to countries with the lower tax rate. This thesis deals with consecutions of the transfer price on a specific company using five basic techniques offered by the OECD Guidelines for transfer pricing. These consecutions may be used either for the creation of the documentation required by tax authorities or for the request of the binding assessment on pricing.
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Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices
Suchomel, Jan ; Vitovská, Lucie (referee) ; Hlavinková, Vítězslava (advisor)
The Master’s thesis „Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices“ has as one’s task a determination of the influences of a by-pass road on the prices of family houses. In pursuance of this task it has been used several kinds of the valuation methods, as for example the cost approach according to the price order, the comparative method according to the price order and the comparative method Standard unit market price (non-promulgation). In the conclusion of the Master’s thesis there is a separate determination of the influence of the by-pass road on the prices of the family houses, which are located in its neighbourhood and the impact of a deflection on the prices of the family houses in Krnov city centre.
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Analysis of the Factors Influencing the Usual Price of Flats in the District of Vsetín
Vašíčková, Dominika ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The thesis is focused on comparing the price of housing units in Vsetín region using different valuation methods. Theoretical part describes the basic concepts related to valuation, individual methods of valuation and description of the region. Practical part is focused on valuation of selected housing unit’s individual methods of valuation, which are the method of valid price provision, the direct comparison method and the yield method for determining the usual price. All these methods will be evaluated and compared in the conclusion of the thesis.
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Comparison of methodologies for valuation of real estate insurance
Marcinka, Pavel ; Duchaň, Jiří (referee) ; Klika, Pavel (advisor)
The thesis is divided into theoretical and practical parts. Definitions and explanations of terms related to real estate issues and their valuation are presented in the theoretical part. They are presented here all the information and the laws, regulations and standards required for classification of the property and its subsequent determination of value. In the practical part of the comparison of the selected insurance companies operating on the Czech market. At the chosen property valuation is performed and the resulting values are compared with the practices of the insurance. In conclusion, given the practical outcomes and recommendations for the process of determining the insured value of the property in terms of the insurance contract.
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Analysis of the Factors Influencing the Usual Price of Flats in the District of Vsetín
Vašíčková, Dominika ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The thesis is focused on comparing the price of housing units in Vsetín region using different valuation methods. Theoretical part describes the basic concepts related to valuation, individual methods of valuation and description of the region. Practical part is focused on valuation of selected housing unit’s individual methods of valuation, which are the method of valid price provision, the direct comparison method and the yield method for determining the usual price. All these methods will be evaluated and compared in the conclusion of the thesis.
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|
|
Fixing an Independent Transfer Pricing
Kapoun, Vítězslav ; Barták, Martin (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis deals with a problem of the transfer pricing. It is the price of a transaction between the related enterprises. The issue has recently become one of the main topics of financial authorities. The main reason is that the tax liability can be transferred between companies and thus to countries with the lower tax rate. This thesis deals with consecutions of the transfer price on a specific company using five basic techniques offered by the OECD Guidelines for transfer pricing. These consecutions may be used either for the creation of the documentation required by tax authorities or for the request of the binding assessment on pricing.
|
|
|
Comparison of methodologies for valuation of real estate insurance
Marcinka, Pavel ; Duchaň, Jiří (referee) ; Klika, Pavel (advisor)
The thesis is divided into theoretical and practical parts. Definitions and explanations of terms related to real estate issues and their valuation are presented in the theoretical part. They are presented here all the information and the laws, regulations and standards required for classification of the property and its subsequent determination of value. In the practical part of the comparison of the selected insurance companies operating on the Czech market. At the chosen property valuation is performed and the resulting values are compared with the practices of the insurance. In conclusion, given the practical outcomes and recommendations for the process of determining the insured value of the property in terms of the insurance contract.
|
|
|
Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices
Suchomel, Jan ; Vitovská, Lucie (referee) ; Hlavinková, Vítězslava (advisor)
The Master’s thesis „Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices“ has as one’s task a determination of the influences of a by-pass road on the prices of family houses. In pursuance of this task it has been used several kinds of the valuation methods, as for example the cost approach according to the price order, the comparative method according to the price order and the comparative method Standard unit market price (non-promulgation). In the conclusion of the Master’s thesis there is a separate determination of the influence of the by-pass road on the prices of the family houses, which are located in its neighbourhood and the impact of a deflection on the prices of the family houses in Krnov city centre.
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|
|
Methodology of the Assessment of the Value of the Right in Personam for the Remaining Life of a Specific Person
Šebeňová, Ľudmila ; Cupal, Martin (referee) ; Sedláček, Jan (advisor)
The thesis discusses the task of easements appraisement in detail. The theoretical part is aimed to general analysis of easements; kinds of easements, possible ways of their formation and termination are stressed. Separate part deals with delimitation of basic terms associated with appraicement of real estate, basic techniques of appraicement of easements from the point of view of appraicement purpose and the kind of easement. Consecutively the theoretical part is applied to appraicement of easement for cost free using of family house and garden, easement for participating on crop from garden and appraicement of easement for domestic animals breeding for tax purposes so as contractual purposes for the lifetime of the eligible person.
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