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Selected groups of costs in the tax base - lease versus depreciation
Flídrová, Hana ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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The office spaces market: Analysis of factors influencing the rent of offices in 1997 - 2010
Pospíšilíková, Dana ; Dušek, David (advisor) ; Šrytr, Pavel (referee)
The diploma thesis focuses on the identification of factors influencing the rent of office spaces in Prague. The summary of specific characteristics that distinguish office spaces market from other real estate market area and the analysis of the Prague office spaces market development between 1997 and 2010 are the integral parts of this diploma thesis. On the basis of discovered facts are the factors affecting the rent defined and their development between 1997 and March 2010 is approached. Defined hypothesis are verified by the empiric analyse of the gathered information.
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Accounting, tax and legal aspects of leasing
Šandera, Martin ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The objective of this diploma thesis is an application of general law as well as accounting and tax regulations on operating and financial lease from both lessee's and lessor's perspectives. Its key purpose is to familiarize the reader with this area, provide a comprehensive information background and comment on the key issues, which currently appear in practise.
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Nájomné zmluvy
Lazúrová, Veronika ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
This Bachelor's thesis is concerned with particular parts of lease agreements of flats and commercial facilities according to the Czech law. The goal of this paperwork is to concentrate on those facts, which can lead to misunderstandings between contract parties and explain these verities also to not educated reader. In the introduction of this work I will focus on basic characteristics of differencies between residential and non-residential premises. But the main purpose of this work is to define concrete parts of lease agreement according to the Czech law. Very important part of this work is also the case study, which submission is inspired by reality and which conclusion will be definition of conditions of contract and also model of lease agreement of intangible good.
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RENT DEREGULATION IN THE CZECH REPUBLIC
Stárková, Hana ; Poláková, Olga (advisor) ; Chalupníček, Pavel (referee)
The bachelor thesis is focused on the actual issue of rent deregulation in the Czech Republic. The first part is dedicated to the economic theory of housing demand, housing supply and price control. Afterwards is analyzed the rental sector, focusing on the rent control from its beginning to the present. In the third part is discussed the process of deregulation, regarding the development of deregulation in our country and also the system of rent comparisons. The final part is concerned to the development of housing benefit in our country and is compared with the addressed rent allowance / housing, which is applied in the most of European countries. The main purpose of the thesis is to assess the current situation on the housing market and the economic and social effects of rent deregulation. The partial purpose is to find the appropriateness of implementation of the addressable allowance for the rent / housing.
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Performance Provided to the Flats Occupants
HLAVÁČ, Adam
The title of bachelor work is Performance Provided to the Flats Occupants. Main targets are to define separately each service, detect costs progress of each service and their part in total cost and outline of the future progress. This work is divided in two main parts. The first part is theoritical. It contains terms and information, which are used in the bachelor thesis. From this part comes the next one, which is pratical. For this part was choosen flat, which proper Stavební bytové družstvo v Českých Budějovicích. The analysis of progess is make from transcription of months advance payments rent and for services joint with flat from 1th January 1995 to 1th January 2011. Costs in transcriptions are not final. They are advance payments only. Their range depends on last period expenses. Firstly legal regulations were defined. It was found out that housing co-operatives of DBV type don´t have legal resolutions. Last legal resolutions was the law number 85/1995 Sb. For other types of housing co-operatives the same legal resolutions like for not co-operatives flats are used. There was found that two articles (wages and other services) are wrongly classed by house co-operative. Then it was found that the service payments for a flat in the total payments are 64.42%. Their importance is considerable. The largest representation in the services are the costs for heating. Finally estimation of future prices was made. The costs for heating and water tariffs have tendency to rise. Payments for the lift depend on prices of elektricity and it´s consuption.
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The rent and leasing
Tichý, Martin ; Švarc, Zbyněk (advisor) ; Koucká, Jiřina (referee)
The subject of this bachelor thesis is "The rent and leasing", describing these financial products as they are in the legal order of Czech Republic. First part is dealing with the rent, concept connected with it and legal form, more specifically is studying rent contract and the rights and obligations. This part is focused on the sphere of business and several special cases of rents. The second part is aimed at the problem of leasing, usual terminology, the division of leasing operations and general terms of leasing used in praxis. In the last part is a comparison of pros and cons, which should potential applicant take into account. The thesis has as a goal to provide informations about basic legal order, moreover the differences between the renting and leasing and finally to give insight into the decision making about financing from external capital.
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The lease agreement
Malohlavová, Šárka ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The bachelor thesis is concerned with problems of the lease agreement according to the Czech legal regulations. Although this type of agreement is largely used, its content often labours with mistakes which can lead to inconveniences eventually to law suits. Therefore, the aim of this thesis is to provide sufficient information quantity for the creation this type of contract and especially to understand its content. Introductory part of the work focuses on a basic description of the flat rent, legal form, various types of the flats and the ways of creation the lease. The main part of this thesis is devoted to the terms of the contract including the regulated rent and open-market rent comparison. Finally, the thesis is supplemented by a display of the lease agreement created on that of the practical example and the others types of the occupational lease which we can come in contact with.
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Rent and lease
Mitáčková, Veronika ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
The fundamental of this case is to explain principles of function of rent and lease in the Czech legal environment and to clarify basic specificities and differences of both instruments to a reader. The main part is then paid to a historical development until the present, to a definition of the most important conceptions and a charakterization of concrete contractual relations. At the end of each chapter are brought out advantages and disadvantages resulting from experience and the whole work is finished by a confrontation of rent and lease.
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Social aspects of housing in the Czech republic
Průšová, Michaela ; Toth, Petr (advisor) ; Císař, Jaromír (referee)
This diploma thesis deals with housing policy and rent housing in Czech republic. First basic terms of housing and consequences of rent housing are described. The second chapter concentrates on the rent housing, in detail particular kinds of this sort of housing are described. The third chapter introduces historical development and reasons of rent restriction in Czech republic. The next part concentrates on the development of law and conception documents in the field of housing policy and current legal form of rent housing. The last part analyses financial availability of housing, it presents the development of restricted rent prices and introduces the prediction model of impacts of rent liberalization applied on the law of unilateral increase of rents. It suggests also possible compensations of these effects.
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