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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).
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Calculation of the Purchase Price by the Investor
Bilová, Jana ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
This master thesis is focused on the draft procedure for the compilation of the purchase price of a building by the investor and the impact of the height of this price on the period of the recovery of investment. The basic content of this thesis is the making out of the optimal purchase price for the investor in accordance with the lowest purchase costs but also with regard to the minimisation of the risks connected to the breach of the obligation of the contractor. Further in this thesis there is made a research of the influence of the purchase price on the recovery with the help of the economic effectiveness indicator – net present value (NPV – Net Present Value). The theoretical part of this thesis is applied to a case study – the property of a sales hall.
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Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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Methods of property valuation in accounting of selected company
PAKOSTOVÁ, Andrea
The bachelor thesis deals with the definition of methods of property valuation in a seleted company on the basis of the Accounting Act and considers the methods that can be used in the actual production or acquisition of assets and when to use them. It shows the problem of the price difference between the moment of the accounting case during the year and the valuation at the end of the accounting period. These findings are further used in the application. of property valuation theory in a selected company and shows possible differences from practice. One of the main goals of the bachelor thesis is to find out what effect the methods of asset valuation have on the economic result. All knowledge of property valuation issues is determined from annual reports and analysis of information obtained from employees of the selected company.
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Návrh opatření podporujících rozvoj nízkoemisní pozemní mobility v ČR
KUTTA, Tomáš
I elaborated a diploma thesis on the topic "Proposal of measures supporting the development of low-emission land mobility in the Czech Republic". The main goal was to determine the factors against the development of low-emission land mobility using a web-based questionnaire. Furthermore, based on the identified factors, propose measures to support the development and interest of citizens in low-emission mobility. A total of eight factors were identified as the main ones: vehicle charging time, insufficient charging infrastructure, purchase price, low driving range, battery life, lack of electricity, production ecology and risk of battery ignition.
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Rozbor současného stupně rozvoje elektromobility v České republice
VOTRUBA, Michaela Hana
I have elaborated my bachelor thesis on the topic "Analysis of the current level of electromobility development in the Czech Republic". The aim of the bachelor thesis was not only to introduce electromobility and the most important representatives of electric vehicles, but also to find out the public not attitude to this topic. What reasons do they discourage buying an electric car? What are the myths about electromobility? Which demographic group is in favor of electromobility and which is not? And other questions are the subject of this work. In order to answer these questions, it was necessary to draw up a questionnaire first, then to spread it to the public and to answer the quality representative sample of the population. The results showed that for many people the high purchase price as well as the underdeveloped network of charging stations is a limitation. Inadequate state support, for example in the form of subsidies, is not seen as an obstacle.
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Přehled vybraných parametrů traktorů dostupných na trhu v České republice - rešerše
KOPENEC, Jiří
The bachelor thesis is focused on finding and comparing various parameters of tractors available on the market in the Czech Republic in 2016. The main objective was to find out which tractors are available on the Czech market and to compare them according to performance classes and within performance classes according to selected parameters such as fuel consumption at maximum engine power, purchase price, maximum torque, fuel tank capacity, torque increase, turning radius, cab noise and maximum speed. The results were recorded in the tables, evaluated, compared, and graphically presented. The literary research contains information on the history of tractors, their distribution and the available tractors brands on the Czech market.
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Problematika elektromobility vozidel kategorie M
KUTTA, Tomáš
I elaborated a bachelor thesis on the topic "Electromobility issues of category M vehicles". The main objective was to determine whether the driving range specified by the vehicle manufacturer can be achieved and under what conditions. Further gain practical experience with vehicle management and identify factors that negatively or positively affect the development of electric vehicles in the Czech Republic. I have found that the price and the available network of charging stations play the biggest role when buying an electric vehicle.
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Measurement of inventories in the Czech Republic and according to IFRS
Kočí, Přemysl ; Svitlík, Jan (advisor) ; Vašek, Libor (referee)
The content of this bachelor thesis analyses measurement methods of inventories according to Czech accounting legislation and International Financial Reporting Standards (IFRS). Prior to the analysis, the accounting approaches themselves and the exact objective of inventories are described. The aim of the thesis is to compare measurement methods of inventories according to Czech legislation and IFRS with emphasis on the evaluation of their differences.
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