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Fixing an Independent Transfer Pricing
Kapoun, Vítězslav ; Barták, Martin (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis deals with a problem of the transfer pricing. It is the price of a transaction between the related enterprises. The issue has recently become one of the main topics of financial authorities. The main reason is that the tax liability can be transferred between companies and thus to countries with the lower tax rate. This thesis deals with consecutions of the transfer price on a specific company using five basic techniques offered by the OECD Guidelines for transfer pricing. These consecutions may be used either for the creation of the documentation required by tax authorities or for the request of the binding assessment on pricing.
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Assessing the Advantages of Buying a Residential Building in Reckovice
Hladík, Pavel ; Hlavinková, Vítězslava (referee) ; Hrubanová, Michaela (advisor)
This diploma thesis deals with evaluation of the investment to purchase of a residential building in Brno-Řečkovice. The evaluation is based on the quantification of all costs and revenues associated with the long–term renting of apartments or selling them for short–term appreciation of invested funds. The important factor for achieving the desired return on investment is demand of the real estate market. The criteria that influence demand on the real estate market also influence the usual selling prices or rental revenues of residential units.
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Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices
Suchomel, Jan ; Vitovská, Lucie (referee) ; Hlavinková, Vítězslava (advisor)
The Master’s thesis „Determination of the Impact of Krnov Bypass on Prices of Detached Houses in its Close Proximity and the Effect of Traffic Diversion on Detached House Prices“ has as one’s task a determination of the influences of a by-pass road on the prices of family houses. In pursuance of this task it has been used several kinds of the valuation methods, as for example the cost approach according to the price order, the comparative method according to the price order and the comparative method Standard unit market price (non-promulgation). In the conclusion of the Master’s thesis there is a separate determination of the influence of the by-pass road on the prices of the family houses, which are located in its neighbourhood and the impact of a deflection on the prices of the family houses in Krnov city centre.
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Expert activity in the expropriation proceedings
Kožušníková, Lucie ; Gardášová, Alena (referee) ; Superatová, Alena (advisor)
The aim of this thesis is to define the position of an expert on an expropriating proceedings and creating an expert opinion for these uses. In the theoretical part the definitions connected to expropriation and expropriating proceedings are explained. An expert activity and an expert opinion are defined in other chapters in the theoretical part. Last two chapters deal with transportation infrastructure and evaluating of the immovable assets where there are the established price, the common price and the ways of evaluating. The practical part of the thesis is devoted to the expert opinion in expropriating proceedings. The established price, the standart price of expropriated immovable assests and compensation for moving are set in a comparing way within the expert opinion.
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Comparison of Selected Methods of Valuation of a House in Telč and Its Surroundings
Vondrák, Radek ; Klika, Rudolf (referee) ; Hlavinková, Vítězslava (advisor)
This master´s thesis „Comparison of selected methods of valuation of the property type of family house in Telč and its surroundings” deals with the analysis of possible valuation methods and their comparing. The main objective of this thesis is to describe the methods of valuation and on the basis of selecting valuation methods prepare their confrontation. In the diploma thesis is valued ten of family houses in Telč and its surrounding, which are compared by the following methods: coast approach, comparative public notice, comparative non-promulgation method and price at present time. Part of objective this thesis is describe to the main influences acting on the standard price in the area of Telč and its surroundings.
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Comparison of Selected Ways of Pricing of Houses Located in Tišnov and Surroundings
Kubičková, Veronika ; Klika, Pavel (referee) ; Hlavinková, Vítězslava (advisor)
My diploma paper is focused on description of the ways of assessing, which are used in practice. The diploma paper should also make a comparison between those assessing methods and recognise the difference between them. Next aim of my diploma paper is to shortly mention the questions of International valuation norms (standards), but only those parts, which are related with assessing of real property. Practical part of my diploma paper is especially focused on assessing of family houses by chosen assessing methods, which are: cost approach, comparison method (nenašla jsem), standard price and price at present time. Whose resultant values will be compared. Partial task is recognition how the aspect of job opportunity is influencing the price of family house, which was counted by comparison method.
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Influence of Reconstruction Short Life Structural Members on Estate Price
Hlaváčová, Tereza ; Klika, Pavel (referee) ; Krejza, Zdeněk (advisor)
The master´s thesis deals with the influence of short-term reconstruction on the p rice of real estate. There are discussed the basic concepts, which are necessary for understanding problems, and commonly used methods for valuing property according to the purpose of valuation in the theoretical part. There are analysed these methods for particular house in the practical part – method of valuation, comparative public notice, revenues method, comparative non-promulgation method. They are investigated due to the influence of imitated reconstruction. In conclusion the influences of reconstruction methods are compared each other.
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Valuation of a Forest
Rumanová, Jana ; Scheuer, Pavel (referee) ; Alexandr, Pavel (advisor)
The aim of the thesis was to explore current approaches used for valuation according to the valuation regulation. The next aim was to choose appropriate method for finding usual price and compare it with the price assessed determined by administrative methods according to Valuation Decree. Comperative method was the chosen method. There are six forest properties from The Czech Republic evaluated in the practical part of the study. The conclusion of the thesis summarizes detected information from the area of valuation of forest.
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Impact of Non-Residential Spaces in a Property on its Total Price in Olomouc
Hlaváčová, Tereza ; Ulverová, Michaela (referee) ; Hlavinková, Vítězslava (advisor)
The master´s thesis deals with the influence of non-residential spaces of medical attendance on the price of real estate. There are discussed some basic concepts, which are necessary for understanding, and commonly used methods for valuing property according to the purpose of valuation in the theoretical part. There are analysed these methods for particular houses in the practical part – method of valuation, comparative public notice, revenues method, annuity bond. There is investigated the role of non-residential spaces in these methods. The influence of non-residential space on price of real estate is compared by each method in conclusion.
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STANDARDISATION AND HARMONISATION OF EXPERT VALUATION PROCEDURE IN THE ASSESSMENT OF REAL PROPERTY THE USUAL PRICE (MARKET VALUE)
Brumovský, Martin ; Korytárová, Jana (referee) ; Mikš, Lubomír (referee) ; Šmahel, Milan (advisor)
In the current context of globalisation and development of international investment market along with increasing influence of European Union legislation and activities of professional organisations, there is an urgent need for standardisation and harmonisation of not only valuation procedures but also individual terms, definitions, approaches, methods and requirements for the qualification of valuers. This takes on special importance particularly in the field of real property valuation and market value („the usual price“ according to Czech law) assessment. At present there are three large international organisations contributing significantly to the development of this process through the development of their standards. The main objective of this thesis is standardisation and harmonisation of expert valuation procedure in establishing real property market value (the usual price), particularly in view of international valuation standards, namely IVS, EVS and the Red Book. To achieve this main goal it was necessary to clarify at first several related issues, as proper understanding of the background and context in particular is always an indispensable basis for successful harmonization process. The result of this work is thus both the design of a standard and harmonised procedure carried out by a qualified valuer in establishing the market value (the usual price), and the clarification of related issues, terms, definitions, methods and valuation approaches used in the Czech Republic and abroad, as well as the requirements imposed on the resulting report, etc.. The knowledge and information from this work will thus contribute to the development of the field of forensic engineering both in terms of theory, practice and teaching.
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