National Repository of Grey Literature 25 records found  1 - 10nextend  jump to record: Search took 0.02 seconds. 
IFRS 9 - a new approach to financial instruments reporting
Kumar, Sunny
This diploma thesis deals with the new classification and measurement of financial instruments and quantifying the impacts on banking organizations after application of new standard IFRS 9. Since IFRS 9 superseded IAS 39, therefore this thesis makes a research and analysis on the financial reporting mechanism used before and after introduction of IFRS 9. Theoretical part of the thesis explains classification and measurement of IFRS 9, a qualitative comparison between IAS 39 and IFRS 9 and the different impacts on organizations by application of new standard. The practical part quantifies those impacts by analyzing financial statements and reports that may influence effectiveness, control and revenue for the 3 banking organizations from Czech Republic in their financial instrument reporting.
Strategical and financial instruments for support of regional development
ČERNÁ, Veronika
This bachelor thesis with the theme 'Strategic and Financial Instruments for the Support of Regional Development' explains regional policy on a transnational level, in this case from the point of the European Union, its goals, strategic documents, the future visions of regional policy and connections with the regional policy of the Czech Republic, which is described in detail too. The main focus of this thesis is the instruments of regional policy of the European Union and the Czech Republic which contribute to the regional development of the country. The practical part of this bachelor thesis analyses the specific Strategic Plan of Development of the town of Týn nad Vltavou and the financing of realized projects between the years 2016-2022. The strategic document was obtained from the official website of Týn nad Vltavou and another source are interviews with the town's representatives, which is helping with evaluating the use of financial instruments of regional policy of the town.
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
Endorsement of IFRS 9
Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
Distribution of financial instruments
Hobza, Martin ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
in English language Distribution of financial instruments This thesis deals with the issue of distribution of financial instruments and its legal regulation. The aim of the thesis is to theoretically define, within the financial law systematically classify and analyze the issue of legal framework for the distribution of financial instruments. The secondary objective is to highlight the partial incoherence of legislation regulating the various forms of distribution and propose possible solutions. The first two chapters of this thesis are devoted to general theoretical issues related to the present topic, among others to the concepts of distribution in the financial market and financial instrument. The third chapter deals with investors as addressees of distribution and with the various categories of distributors and analyzes the extent of their qualification in the area of distribution of financial instruments. The chapter four analyzes the different legal forms of distribution of financial instruments with a focus on marketing of investment funds. Within particular chapters, author's views on the issue are given, including proposals de lege ferenda. Finally, the draft of legislative amendments in the area of distribution of financial instruments, representing participation in the investment fund is...
Financial instruments for the revitalization of brownfields in selected region
MENCL, Lukáš
The aim of this master thesis was to evaluate financial instruments for the revitalization of brownfields. Brownfield is an estate that is not currently being used it´s neglected and requires some renovation. In the first part of this thesis there are the financial instruments described on the revitalization of brownfields at national and European level. The history of financial instruments for the revitalization of brownfields in the Czech Republic is described here, too. You can also find here some examples of successful revitalization at national and international levels. The second part focuses on the analysis of brownfields in area of Jindřichohradecko. In total there are 8 registered brownfields analyzed and their possible utilization and financing is designed. The research was carried out by using questionnaires for citizens, mayors and owners of brownfields. The results were compiled into graphs and subsequently described. It was made a review of brownfields to determine the current state of these objects. Public awareness of the issue of brownfields was also examined.
Preparation and financing of construction contracts during its life cycle, from the viewpoint of a contractor
Žilinský, Lukáš ; Jančálek, Pavel (referee) ; Kocourková, Gabriela (advisor)
The thesis engages in an assessment of financing the building contract from the view of a contractor. In the introduction of a theoretical part there is concisely characterized the meaning and current state of the construction market in the Czech Republic. Then there is a basic description of the characteristics of the building and construction market, followed by a description of the life cycle of construction contracts. Main attention on the theoretical part is paid to the possible ways of financing the building contract from the view of the constructor. The practical part of the thesis is divided into two examples. In the first example, an analysis of financing the building contract from the view of the constructor or construction company can be seen. Following the method of financing the business activity of the construction company is a financial analysis of its capital structure with subsequent evaluation of the results. The second example contains processing of progress financing of the building contract using a form of forfaiting, i.e. redemption of medium-term debt.
Active and Passive Investment Portfolio Management and its Possible use for Company Practice
Semerád, Michal ; Bartůňková,, Lucie (referee) ; Rejnuš, Oldřich (advisor)
This thesis will focus on developing investment strategies for selected venture with temporarily free funds. The theoretical part will deal with the opportunities and tools of investing in financial markets, active and passive portfolio management and collective investment institutions. The practical part will focus on the analysis and comparison of the selected investment opportunities in the financial market with final recommendations.
The main specifics and development trends of German preservation in the field of economization of tangible cultural heritage
Vořechovský, Jan ; Patočka, Jiří (advisor) ; Kouba, Vojtěch (referee)
The aim of this work is a comprehensive grasp of significant factors intervening into the operation and structure of heritage preservation in the Federal Republic of Germany in connection with the Swiss Confederation. The work focuses on the issue of financial support for cultural heritage according to the type of property sites, especially in public administration. Attention is also paid to the perspectives of continuity and long-term effectiveness of projects in terms of available social tools. After reading this thesis the reader will be able to orient themselves in the system of heritage preservation and to determine the effectiveness of funds spent on culture in European countries.
Opportunities to develop the social economy and social enterprise
Nováková, Lenka ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
Diploma thesis focuses on the social economy and social entrepreneurship. Its aim is to identify possible directions of further development of the social economy in the Czech Republic. The starting point for this work is the assumption that successful development of social entrepreneurship is dependent on access to financial resources, a good legislative definition and availability of the necessary information. The operational objective is to analyze the range of financial instruments available to social enterprises. The work is divided into several parts. The first chapter summarizes the historical development of the social economy in Western European countries and subsequently in the Czech Republic. The next chapter presents the approaches to the concept of social economy from the perspective of several European institutions. The chapter is also a case of good practice from Italy. The following chapter, in which are presented the main theoretical approaches to the social economy in the Czech Republic. In the analytical part of the work are first defined problem areas of social entrepreneurship, it is also stated range of financial instruments available to social enterprises and subsequently defined possible directions of further development of the social economy.

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