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Selected Problem Accounting on Capital Market
Paseková, Petra ; Marada, Vlastimil (referee) ; Sojka, Zdeněk (advisor)
The purpose of this thesis is to describe the accounting practices of selected problems on the capital markets. I have processed the accounting procedures through practical demonstrations of the chosen company and the selected problems. The aim is to demonstrate accounting of these problems and transfer the knowledge into practice.
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Selected Problem Accounting on Capital Market
Paseková, Petra ; Marada, Vlastimil (referee) ; Sojka, Zdeněk (advisor)
The purpose of this thesis is to describe the accounting practices of selected problems on the capital markets. I have processed the accounting procedures through practical demonstrations of the chosen company and the selected problems. The aim is to demonstrate accounting of these problems and transfer the knowledge into practice.
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Expenditures and consumption of households included in household budget survey in 2009: Households by Status and Age of the Head of Household, by Municipality Size, Income Brackets
Český statistický úřad
Annual results of the Household Budget Survey broken down by status and age of head of household, municipality size, tenure of dwelling and by net money income per person. Annual averages per person - expenditure items in CZK (food, clothing, footwear and consumption in kind also in quantity units in selected breakdowns), structure of expenditure in %, selected housing characteristics, major durables. Annual averages per household (selected items), annual averages per equivalency (aggregate items).
Fulltext:  PDF
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Mechanizmy upravy kupnej ceny
Gajdošech, Martin ; Smrčka, Luboš (advisor) ; Strouhal, Jiří (referee)
My diploma thesis focuses on the M&A transaction closing mechanisms. Their function is to reflect the value changes of the target company into the purchase price. Value change occurs during the time lag between the date of the financial statements and the date of the transaction closing. Throughout history, there have been two major approaches developed. The "Completion Accounts Mechanism" uses post-completion price adjustments to reflect the change of the net working capital and net debt during the interim period. The "Locked Box Mechanism", using fixed price, assures non-fluctuation of target value in the interim period by imposing strict restrictions on the seller's activities. In this research, I have analyzed 44 transactions closed in the Czech Republic. I have challenged the theoretical foundations and described the application of the mechanisms in practice. At the end, I have compared the Czech and European practices. Thesis findings: 1. All the theoretical features of the mechanisms were proven by an analyzed sample of closed transactions. The completion accounts mechanism is buyer-friendly, while the locked box is a seller-friendly mechanism. 2. The main driver in mechanism selection is bargaining power. Buyers were in a better negotiating position in 69% of the completion account transactions. On the contrary, the sellers had bargaining power in 100% of the locked box transactions. 3. The Czech Republic is an environment where buyers (big multinational companies) dominate. They have preferred the completion account mechanism that provides them with higher protection from value leakage or other risks associated with small CEE economies. A total of 91% of analyzed transactions were executed by the completion account mechanism in the Czech Republic between 2011 and 2012.
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Foreign debt, capital flows and the real exchange rate
Frait, Jan ; Komárek, Luboš
The aim of this study was to enrich the debate on the theory search equilibrium exchange rate of the Czech currency. It seeks to highlight the importance of monitoring the real dimension of the economic fundamentals and bring new life into the debate about its long-term development, and using the concept of debt-customized real exchange rate (DARER) define a simple and pragmatic tool to assess potential overvaluation.
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Obtaining grants for community development in concrete conditions of the municipality Stolany
Součková, Ivana ; Takáčová, Hana (advisor)
The bachelor thesis provides an overview of obtaining grants in the public sector, focusing on specific municipality. The first part of the thesis defines key terms related to the endowment problems. The second part deals with accounting for transfers in accordance with the applicable legislation of the Czech Republic. The final part describes the procedure for allocating grants from obtaining information on the titles offered through the particular points of grant application for data checking. It includes an analysis of grants allocated to the village in 2008 - 2010.
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External Economic Imbalance of China
Novák, Jan ; Kuncl, Martin (advisor)
Bachelor thesis deals with external economic balance of China, especially Balance of Payments, International Investment Position and exchange rate of yuan. Theoretical part introduces reader to theme of external economic imbalance, in parallel describes adjustment mechanisms of Current Account balance. Further part observes state of Chinese Balance of Payments, International Investment Position and exchange rate of yuan in recent years. Last part defines main determinants of Current Account, outlines causes of present Current Account surplus and introduces the most appropriate path to its reduction.
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