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Possibilities of Financing the Acquisition of Fixed Assets
Polášková, Andrea ; Vlachová, Zuzana (referee) ; Fedorová, Anna (advisor)
The bachelor´s thesis is focused on possibilities of financing the acquisition of fixed assets. The theoretical part is focused on general characteristics of fixed assets and various forms of financing. In the practical part I will evaluate the financial situation of the company ZENERGO a.s. I will propose possible forms of financing and based on the information I choose the best option of financing the acquisition of assets.
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Selected matters covered by statutory provisions on shareholders protection as set out in the commercial code
Pokorná, Veronika ; Štenglová, Ivanka (advisor) ; Dvořák, Tomáš (referee) ; Macek, Jiří (referee)
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...
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Selected matters covered by statutory provisions on shareholders protection as set out in the commercial code
Pokorná, Veronika ; Štenglová, Ivanka (advisor) ; Dvořák, Tomáš (referee) ; Macek, Jiří (referee)
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...
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Possibilities of Financing the Acquisition of Fixed Assets
Polášková, Andrea ; Vlachová, Zuzana (referee) ; Fedorová, Anna (advisor)
The bachelor´s thesis is focused on possibilities of financing the acquisition of fixed assets. The theoretical part is focused on general characteristics of fixed assets and various forms of financing. In the practical part I will evaluate the financial situation of the company ZENERGO a.s. I will propose possible forms of financing and based on the information I choose the best option of financing the acquisition of assets.
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Long-term assets in the agricultural enterprise- financial, fiscal and legal aspects in the CR
ZEMÁNKOVÁ, Ivana
The aim of this bachelor thesis is to refer to the diversity in accounting of fixed assets within agricultural company. In this sector, the entity deals with a number of specific cases but has to follow the common accounting principles at the same time. The study describes the whole useful life of an asset. It regards acquisition of an asset, especially the issue of pricing, wear of an asset and finally disposal of an asset together with calculation of amortized cost. The practical part of the study is relevant here since accounting of a particular company is analyzed. The data used in the theoretic part of the thesis are based on literature. The data used in the practical part were provided by the surveyed company. In the discussion at the end of this study, theory is compared to practice and relevant recommendations for the surveyed company are concluded. The results provide an overall view of the issue of fixed assets in an agricultural company.
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