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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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Financing of the Revitalization of a Block of Flats
Válková, Hana ; Ing.Marta Novotná (referee) ; Kocmanová, Alena (advisor)
This master thesis deals with the financing of the revitalization of a particular block of flats in Brno. The thesis contains process of reconstruction, comparison of supplier´s offers and bank credit products and return on investments. Based the selection criteria, analysis and calculations is chosen optimal supplier and bank institution. The result of this thesis is a proposal for the flat owners association how to efficiently finance revitalization.
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Online Voting System
Škorpil, Jiří ; Hájek, Josef (referee) ; Korček, Pavol (advisor)
This master's thesis describes design, implementation and testing of online voting system. Based on the research of existing solutions, as well as the identification of their shortcomings for the target user group, the requirements for the new system are specified. This information system is primarily intended to be used for assembly of unit owners, members meeting of building housing cooperative, or meeting of the municipal council, general meeting of shareholders and similar.
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Internal Guidelines in "Byt a servis, družstvo Olomouc"
Maršálová, Markéta ; představenstva, František Fejt, předseda (referee) ; Hanušová, Helena (advisor)
In my Thesis I focus on problems about international guidelines in Byt a servis, družstvo Olomouc. In first part I deal with bacis concepts like international guidelines and their partition, characteristic home owners association and cooperative. In second part I will do basic analysis about company and current status of international guidelines, which has company processed and about their quality. In conclusion of my thesis I suggest treatment of lacks and design a missing international guidelines.
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Technical Assessment of Building
Vyhnánková, Kristýna ; Chovancová, Jitka (referee) ; Marková, Leonora (advisor)
In my diploma thesis I am trying to explain a technical assessment from the legal, accounting, tax perspective and determine the value of technical assessment of building in CZK. The theoretical part is devoted to a description of a technical assessment and its legal rules. The practical part is focused on two specific projects: a shopping centre and a block of flats. It contains the budgets of these projects and determination of the extent of a technical assessment for individual objects.
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Activities of the Managing Board of an Apartment Owners Association
Vaněk, Petr ; Hobst, Leonard (referee) ; Klika, Pavel (advisor)
The diploma thesis deals with the condominiums where apartment owners association is established. The first part of the diploma thesis summarizes basic terms essential for understanding the topic. Subsequently the history of flats ownership in Czechoslovakia and later in the Czech Republic are explained. The first chapter of the analytical part focuses on the foundation of the apartment owners association, the course of the assembly of unit owners and election of a chairman and committee. The last chapter analyses the housing law of selected European country, and its result is subsequently compared to Czech legislation. Lastly, we provide a suggestion for improvement of Czech legislation and answer the questions asked in the beginning. The hypotheses that were established at the beginning are confirmer or refuted and all the results are explained.
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