National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Specifics of big farms evaluation
Jaklín, Jiří ; Krabec, Tomáš (advisor) ; Čibera, Roman (referee)
The thesis focus on the evaluation of big farms with high share of rented farmland and expired restitution liabilities. First the value of rent contracts is valuated, then farm is evaluated with DCF and EVA methods and finally a company is evaluated by asset evaluation including value of rent contracts.
Identification and valuation of customer relationships and assembled workforce in the context of PPA
Pernica, Ondřej ; Svačina, Pavel (advisor) ; Rýdlová, Barbora (referee)
The diploma thesis deals with valuation of two types of intangible property in context on financial reporting, specifically purchase price allocation according to IAS/IFRS. The theoretical part describes the framework and specifics of valuation for financial reporting purposes and the basic valuation approaches and methods. An emphasis is placed on the multi-period excess earnings method, which is typically used for valuation of exotic intangible assets. In the practical part there is a demonstration of valuation of customer relationships in the banking sector by the multi-period excess earnings method and valuation of assembled workforce, including a discussion of potential weak points and possible variations of the commonly used income-based valuation method.
Licence agreement to the objects of industrial property
Brázdová, Jana ; Malý, Josef (advisor) ; Halík, Jaroslav (referee)
Licence agreement is one of the most important tools when trading with intangibles. The goal of this thesis is to summarize the theoretical concept related to licence, licence agreement and protection of the industrial property and its practical application on the particular licence agreement. The introductory chapter is focused on division of intangible goods and features of respective forms of industrial property. Main focus is devoted to the part about types of licences and concluding licence agreement.

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