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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Analysis of the real estate market in Hradec Králové region
Vašata, Zdeněk ; Hartman, Ladislav (advisor) ; Trýznová, Jana (referee)
The aim of this thesis is analysis of real estate market with focus to small investor with interest in appartments in Hradec Králové region. The first part is theoretical, oriented to general information about real estate market and useful economical knowledge for investing into real estate. Practical part is focused to Hradec Králové region. The best localities are find out with financial and general (e.g. geographical, demografical and infrastructure aspects) research of the region. In these recommended areas are made model analysis and potentional evaluations for the purpose of small investor in this region.
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Real Estate Expropriation
Hoch, Jiří ; Drobník, Jaroslav (advisor) ; Sobotka, Michal (referee)
101 Summary Submitted thesis is titled "Real Estate Expropriation". The thesis deals in particular with actual legal regulation of real estate expropriation in the Czech Republic from both, material and procedural point of view. It contains short perspective of historical evolution of this legal institute and it determines the sources of contemporary legal regulation. There is also attention being paid to legal grounds and definition of real estate ownership rights with emphasis on land property, relations and their legal constraints. Submitted thesis also deals with special regulations of real estate expropriation and gives a glance over principles of contemporary real estate legal regulations in selected member countries of European Union. Real estate expropriation represents one of the special interferences of the state to the sphere of individuals and it is considered to be the most serious one. In various schemes it occurs in almost all contemporary law systems and in principle it can only be brought to effect upon fulfilling number of strict conditions (legal basis, public interest and compensation). Legal bounds of expropriation are subject to several international agreements such as The Universal Declaration of Human Rights adopted by the United Nations General Assembly (1948) or The European...
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Comparison of the real estate tax in the Czech republic and Germany
Hatyláková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor's thesis is focused on a description and comparison of the real estate tax in some selected countries of the European Union and on analysis of a position of this tax in municipal budgets. Countries, that I have chosen for my work are Czech republic and Germany. At first there are described differences among specific and ad valorem tax base and differences among individual constructional tax elements of the real estate tax in both of the chosen countries. By using several graphs and tables are also compared the tax revenues generated at both of the state budgets, as well as a part of the municipal budgets. There is also a practical demonstration of a position of the real estate tax in the total revenues of the selected cities. The conclusion is then captured by calculating an amount of the real estate tax on a model immovable property and subsequent comparison of this amount between the selected municipalities.
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Mortgage (of real property) and its tax aspects
Tomíček, Zdeněk ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Mortgage Credit and its Tax Aspects Summary The mortgage credit is quite popular and many people use it to make their dreams of a new condo or villa come true. The occurrences in the mortgage market of the United States of America or the member states of the European Union had no influence on the Czech mortgage market, which means that people in the Czech Republic use mortgage credits very often. (ČSOB, one of the largest banks in the Czech market, completed its 2008 annual plan for selling mortgage credits in the end of June this year.) The dissertation is divided into two parts. The first part provides general information about the historical evolution, the related legal act and the main requirements for the mortgage credit. The second part deals with tax issues related to mortgages. The basic characteristics of the main Czech taxes are described first. Second, I consider the interest payments relating to the mortgage credit that can be deducted in some circumstances from the individual income tax payments. The last chapter of the second part of the dissertation is the practical one. I try to compare the burden of taxation in the different situations using four examples, in all of which the following general points are identical: I calculate the individual income tax of a single childless man71 with the...
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Composite cepstral models for speech synthesis
Vondra, Martin ; Smékal, Z.
The composite cepstral model realizes the approximate inverse cepstral transformation. Its transfer function is realized as an IIR digital filter, in which the delay blocks are substituted by FIR filters, whose transfer functions are given by the Z-transform of the real cepstrum. In the contribution different implementations of the composite cepstral model using 1.sup.st.sup., 2.sup.nd.sup. and cascade canonic forms are examined and evaluated according to computational and storage requirements.
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Nedávné pokroky v molekulárních simulacích termodynamického chování tekutých soustav.
Aim, Karel ; Lísal, Martin ; Nezbeda, Ivo ; Ungerer, P. ; Teuler, J.-M. ; Rousseau, B.
An overview of the recent developments in molecular computer simulation techniques used to calculate phase equilibria and thermodynamic properties of fluid systems is given. Particular attention is paid to the methodologies as follows: (i) reaction Gibbs ensemble Monte Carlo (RGEMC), which allows accurate phase equilibrium predictions for mixtures by employing experimental pure-component vapour pressure data in the computational procedure (ii) direct Monte Carlo simulation of Joule-Thomson processes, (iii) Monte Carlo simulations at fixed entropy, and (iv) an implemented parallelized sampling version of the Gibbs ensemble Monte Carlo (GEMC), which by-passes the physical transfer of complex molecules between boxes representing different phases by computing the chemical potential in an NVT ensemble (and is applicable also to flexible molecules). Example applications of the considered techniques for real fluid systems ar
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