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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Komparace leasingového a úvěrového financování dlouhodobého hmotného majetku a dopady na bilanci vybraného podniku
 Hrzalová, Marie
The comparison of the leasing and loan financing and their impact to the balance of the chosen company. Bachelor thesis. Brno: Mendel University, 2015. The bachelor thesis described in the part of the literature search the basic rules of the distribution of the company assets and the sources of their financing focusing on the problematic of financial leasing and loan financing. In the practical part, based on requests of concrete company needs, compares the financial leasing and the loan offer in terms of the administrative requests, the tax burden, net leasing advantage and the impact to the balance of the company.
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Utilisation of various types of financial resources in investment activities of a company
 SVOBODOVÁ, Jiřina
The bachelor degree work focused on the decision-making process in the field of capital expenditures with regard to the way of using various sources of funding. The work describes capital planning, investment strategies for companies, division and determinants of capital expenditures and it introduced the methods for capital expenditure efficiency assessment and sources for their funding. The author analysed one capital expenditure in a joint stock company implemented in 2006; the analysis was carried out in two phases. During the first phase, we assessed the financial health of the company and tried to find out whether some methods of asset acquisition could endanger the financial stability of the company. During the second phase we carried out calculations for the considered methods of asset acquisition with regard to expenditures and tax savings and we chose the best method of capital expenditure funding.
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The Tax Optimalization of a Chosen Entrepreneurial Subject
 VESELÝ, Petr
Annotation The tax optimalization means that a tax unit tries to minimize his tax liability. This is reached with use of tax savings. All subjects are allowed to use only the legal procedures, the illegal process means the tax avoidance. A work deals only with the income tax. In the theoritic part is the Czech law of income tax presented. In the practical part there is a particular company (Limited Liability Company) presented and persons which are connected with this company. Four tax subject groups are solved: 1. The employee of the company, 2. The employee and simultaneously the owner of the company, 3. The company as a whole, 4. The shareholders of the company. For each group will be a current tax liability and several versions counted, they will be compared and then the best one for each subject will be chosen.
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