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Dissertations / Theses on the topic 'Zákon o oceňování majetku'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Štefková, Anna. "Problematika oceňování církevního majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232707.

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In my thesis I tried to look into the issue of state property settlement with churches. This issue stirs public opinion in our society since the mid-nineties. The first chapter endeavours to discover the fundamental principles of the performance of the church in the past. Covering from property acquisition, through its management to the semantic role of property in general. Last but not least, it tries to describe the economic situation of the largest church in Czech Republic - Roman Catholic. The second part seeks to describe the events of nationalization of church property in February 1948,

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2

Neumannová, Kateřina. "Oceňování nemovitostí pro potřeby realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232482.

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This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theor

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3

Kabeláč, Jan. "Problematika přechodu daňové evidence na vedení účetnictví u zvoleného subjektu." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259223.

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This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to

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4

Dvořáková, Zuzana. "Účetní řešení fúzí obchodních společností s důrazem na oceňování." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85361.

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This thesis is focused on mergers with an emphasis on valuation. It deals mainly with economic, legal, accounting and tax aspects. These aspects are enriched by the amendment of laws that come into legal force from 2012. The thesis is complemented by expert valuation process, without which most of the mergers could not be realized. Final part of this thesis describes concrete national merger of three companies stating the accounting treatment.

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5

Lučanová, Kateřina. "Oceňování majetku (dle výběru studenta)." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16275.

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The work is focused on the valuation of real estates. In the theoretical part of the work, firstly, there are explained basic concepts and methods which are used to valuation of real estates. There is also mentioned comparison of valuation regulations and describtion of market of real estates. The practical part of the work deals with market and administrative valuation. The results of both methods are compared in the end to the work.

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6

Menšík, Radovan. "Oceňování majetku v podniku G.M.Corporation,s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-412954.

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Thesis focuses on evaluation of G.M. Corporation company Ltd. Theoretical part of thesis targets the tools determination which will be used for the company evaluation. Practical part contains the usage of strategical analysis and financial analysis used for company evaluation and consequently the company evaluation by means of substance method.

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7

Šťastná, Zuzana. "Oceňování značky jako nehmotného majetku firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10123.

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Thesis deals with the valuation of a trademark as an intangible property of a firm. In the theoretical part is a treatise on the difference between brand and trademark. There is also explained the importance of brand essence and brand building. It also described the area, benefiting from brand valuation. The selected company is subjected to several analysis and the value of its brand is recognized by the method license analogy.

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8

Hadáčková, Lenka. "Oceňování značky jako nehmotného majetku firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10167.

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This diploma thesis engages in the growing importance of the industrial property in the present world. The aim of my work is valuation of a trademark as an intangible property of a firm. This work is divided into two parts. The first part of thesis describes term of trademark and brand, partition of intangible property in czech legislation. Follows describtion procedure of the specific trademark valuation. The second part of thesis describes the procedure of the specific trademark valuation using cost-method, relief from royalty method and multi-period excess earnings method. In conclusion of

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9

Libišová, Eva. "Oceňování majetku dlužníka v insolvenčním řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75836.

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This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.

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10

Holopová, Andrea. "Oceňování vybrané skupiny majetku AREAL SLATINA, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241387.

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This thesis is focused on the valuation of buildings of the company AREAL SLATINA, a.s. Based on the theoretical background we defined advantages and disadvantages of valuation approaches. The purpose of the thesis is to propose an optimal valuation method while taking into account the specifics of the market and intentions of the Company.

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11

Dobrovolný, Vladimír. "Oceňování majetku - ocenění společnosti WISSA, spol. s r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10574.

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The aim of this thesis is to determine the market value of the company WISSA, spol. s r.o. Methods used to calculate the value are free cash flow to the firm, from which the value of debt is subtracted, and free cash flow to the equity. Both methods are based on the financial plan forecasting years 2009-2013. Financial plan was made according to information from financial and strategic analysis which maps not only macro economical but also branch and firm factors.

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12

Pochobradská, Kateřina. "Oceňování nemovitého majetku, porovnání tržního a administrativního ocenění domu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76072.

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The thesis deals with the comparison of an administrative and market approach to real estate evaluation. A theoretical part covers an explanation of essential terminology used in evaluation process and describes individual evaluation methods. A practical part demonstrates an evaluation of a price of a detached house by the administrative approach; its market price is estimated by the means of cost, comparison and revenues methods. All the outcomes are summarized and mutually compared in the final part of the thesis.

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13

Cimeráková, Barbora. "Oceňovanie nehmotného majetku - ochrannej známky." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10140.

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At the beginning of my thesis, I try to explain the conception of intangible assets in general, its definition and evaluation process. Thesis is focused on trade mark, mostly on ways of its evaluation used in practice. These methods are aplied concretely on Viceroy trade mark

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14

Karlíková, Jitka. "Stanovení hodnoty souboru nehmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74196.

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The thesis is focused on the valuation of intangible assets, particularly trademarks and copyrights. In the beginning it deals with the problems of valuation of intangible assets. The main part of the thesis provides an overview of methods for valuation of intangible assets. This part is followed by a practical section that illustrates the procedure of valuation of trademarks and copyrights on a concrete example.

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15

Vladicescu, Andrei. "Účtování a oceňování finančního majetku podle českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114022.

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16

Kratt, Kateryna. "Účetní a daňové aspekty odpisování dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2053.

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Práce vymezuje majetek z hlediska účetnictví a daně z příjmů podle platné české legislativy, a tím je v práci zodpovězeno na otázku, zda se jedná o majetek, jehož výdaje na pořízení je nutno dle stanovení české legislativy rozložit do více časových období, s čímž souvisí i volba metody odpisování, kterou může podnikatelský subjekt aplikovat v souladu s odpovídajícími právními předpisy. Nebo se jedná o majetek, při jehož pořízení vynaložené prostředky může podnikatelský subjekt jednorázově zahrnout do nákladů. Práce vysvětluje důvod existence odložené daně a porovnává úpravu odpisů podle české

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17

Matoušková, Petra. "Možnosti oceňování majetku v účetnictví podniku a vliv zvolených metod na vypovídací schopnost účetních výkazů." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-3997.

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Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.

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18

Kerclová, Markéta Bc. "Oceňování aktiv podniku, analýza vlivu oceňovacích metod na vypovídací schopnost údajů v účetních výkazech." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1499.

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Oceňování aktiv představuje klíčový problém v účetnictví, protože způsob ocenění majetku a závazků přímo ovlivňuje výši vykazovaných aktiv a pasiv a má vliv na výši nákladů podnikání i na velikost vykazovaného výsledku hospodaření. Provedené analýzy potvrzují, že metody, které firma používá pro oceňování svého majetku, mají vliv na vypovídací schopnosti účetních výkazů. Použití metody odpisování dlouhodobého majetku ovlivňují zatížení nákladů v jednotlivých letech a tím i výši hospodářského výsledku v časové řadě. Stejný vliv se projevuje i na způsobu účtování zásob nebo tvorbě a uplatňování o

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19

Trnka, Martin. "Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76726.

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The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are pres

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20

Novotná, Eva. "Stanovení hodnoty projektu pro navýšení nemovitého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-371880.

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The diploma thesis solves the value of a cultural immovable monument. The course will deal with the issue of real estate valuation in relation to the life cycle of the building and its historical value. In order to verify the acquired theoretical knowledge, a case study will be prepared, which will determine the value of the cultural monument.

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21

Urbanovská, Aneta. "Analýza indexů cen průmyslových výrobců v zemích střední a jihovýchodní Evropy pro účely oceňování dlouhodobého hmotného majetku nepřímou nákladovou metodou." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162500.

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The thesis focus on the availibility of the time series of producer price index (PPI) in the selected countries from Eastern Europe. The PPI time series are necessary for assets price estimation. The aim of the thesis is to proove if there could be a "converter" between the PPI total and PPI for individual activity which could be used for creating time series in countries where the data are not available.

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22

Dohnalová, Eliška. "Optimalizace účetního zobrazení leasingu v české společnosti jako součásti konsolidačního celku." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259232.

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The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the

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23

Nečasová, Barbora. "Oceňování nemovitostí typu rekreačního střediska - Zubří." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232905.

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The diploma thesis "Valuation of property type resort" deals with both the development of a comprehensive register of all immovable property, forming part of the accessories and recreational area in “Zubří” and also with the valuation of these assets, which will result in the determination of prices that should be required when its sale. The issue of valuation is not easy and extends into several areas. The first part of this work, the theoretical part, focuses on the definition and clarification of basic terms as from the field of valuation same as the terms of the law and economics. It furth

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Prokop, Jan. "Oceňování věcných břemen - komparace různých metod ocenění." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-401070.

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In this diploma thesis I deal with methods of valuation of easements according to current legislation and methodology. The easements, as a tool for limiting or extending the rights to real estate, are dealt with in a general way, I will state the methods for their valuation and subsequently apply these methods to specific easements.

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25

Hlásková, Michaela. "Analýza požadavků oceňovacích standardů IVS a jejich aplikace v posudku o ocenění majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232532.

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The motivation to this master`s thesis is an increasing demand on evaluation of expertise report in conformity with requirements of internationally accepted standards as well as with national legal regulations. This master`s thesis is focused on defining of requirements of International Valuation Standards – IVS. The objective of the introductory study of this thesis is an effort to provide overview of the structure, the history and development of International Valuation Standards – IVS. The introductory study points out that the IVS standard is not stationary one, but shows the importance to

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Šťastný, Miroslav. "Oceňování nemovitostí typu letní tábor." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232744.

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Diploma thesis “Property valuation type of summer camp” is focused on recording and valuation of all the immovable property, which are parts and outbuildings of summer camp near the Vranov dam. Theoretical part of this thesis deals with basic terminology and utilized valuation methods. Short locality characterization and relevant real estate market are described in the practical part. Main focus of the practical part is actual valuation of immovable property using methods described in theoretical part. After that, calculated and estimated prices are evaluated and analyzed.

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Lachoutová, Marie. "Zobrazení dlouhodobého hmotného majetku v účetnictví podle české legislativy a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9316.

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This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a re

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Valihrachová, Lea. "Rozdíly mezi českou účetní legislativou a mezinárodními účetními standardy u dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-374717.

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There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; sho

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Svízela, Josef. "Fúze obchodních společností v ČR - aspekty a přístupy v oceňování při fúzích." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75566.

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Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.

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Hejcmanová, Sandra. "Účetní problémy při fúzích obchodních společností se zvláštním zřetelem na oceňování." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125086.

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This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.

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Audová, Petra. "Podnikatelský záměr rozvoje podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222733.

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The diploma thesis deals with all the steps necessary for preparing a company for the entry of a strategic partner. The output of the analytic part is the SWOT analysis of the company and its field of business. Based on theoretical outputs regarding the investors´deciding over capital input, two major weaknesses are highlighted, the solution to which is the contents of my practical part of the thesis. More specifically, it deals with the changes concerning property evaluation and HR management of the company.

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Beránková, Martina. "Stanovení výše pojistného plnění za škodu na rodinném domě v Hronově způsobenou tíhou sněhu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232667.

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The aim of my thesis is to outline the field of the insurance-claims settlement, to determine the amount of indemnity for the damage caused by the weight of snow, and also to clarify basic concepts of real estate appraisal. In the introduction I define basic concepts associated with that topic. Then I bring the reader into the field of real estate appraisal and I define basic concepts and appraisal methods and description. In the next part of my thesis I mention the principles of the insurance company´s claim settlement activity, the products related to property insurance, the person involved

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Ostrovský, Milan. "Stanovení výše pojistného plnění za škodu na rodinném domě v obci Věž způsobenou pádem stromu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232739.

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This thesis should focus to the problem od the insurance event. It concerns the price of the insurance for the family house which was demaged by the Allen tree. Then there will be mention the problem to judge the value of the property. Where I will describe the methods, descriptin of valuation and basic data. Then will follow the explaudtion of the problem of the insurance.

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Krejčík, Martin. "Dlouhodobá hmotná aktiva v účetním zobrazení se zaměřením na daňové souvislosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264563.

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This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.

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Berger, Patrik. "Ocenění výše škody způsobené povodní na rodinném domě ve Velkém Poříčí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241289.

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This thesis deals with the issues of determining the amount of insurance coverage of a house destroyed by flood. The aim of this paper is to explain the terms related to evaluation and insurance. Then to value immovable property by costs, document the damages and determine the costs for rebuilding the damaged parts in accordance with the insurance policy. It is necessary to determine the insurance value of the house. At the end of this thesis the history of floods in the particular area and flood control methods are discussed.

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Petrovičová, Lucia. "Srovnání postupu ocenění rodinných domů v ČR a SR." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-318556.

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The topic of the diploma thesis is a comparison of evaluation methods of family houses in the Czech and Slovak Republic, a legislation in relation to the evaluation in mentioned countries and a definition of particular terms: family house, value and price. There are basic methods of the evaluation of the immovable property used in Czech and Slovak Republic described in this thesis. The important part of the thesis is an analysis of the real estate market. On the basis of this analysis were chosen two comparable localities. Methods of the evaluation of the immovable property were applied on spe

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Zatloukal, Lukáš. "Analýza nejvyššího a nejlepšího využití objektu v Hradci Králové na ulici Průmyslová." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233086.

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The diploma thesis deals with the valuation method called Analysis of the Highest and Best Use (HABU). In the theoretical part are described and explained four basic hypotheses of which analysis consists of. These are legal permissibility, physical possibility, financial substantiation and maximum productivity. The practical part deals with specific variants, on which calculations are demonstrated as well as confirmation or refutation of hypotheses.

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Bíza, Petr. "Analýza nejvyššího a nejlepšího využití objektu v bývalém skladovacím areálu v Brně." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241326.

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This diploma thesis focuses on the highest and best use analysis (HABU) of property. In first chapters there is mention about current legislation, theoretical terms and methods of property valuation in Czech republic. The next chapter describes a methodology for the highest and best use analysis. The analysis itself was applied to real case, specifically to a former storage area of the construction company, which is located in Brno - Maloměřice. For this area were designed scenarios of possible use and four of them were chosen using tests of HABU analysis. In the end, one of them was chosen wh

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Chwastková, Silvie. "Analýza nejvyššího a nejlepšího využití sokolovny v obci Mosty u Jablunkova." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-318559.

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This diploma thesis deals with the issue of analyzing the highest and best use of property. Abroad, this method is quite used and referred to as Habu. The method is applied to a specific case of the Sokolovna in Mosty u Jablunkova. The first part focuses on the theoretical introduction, which describes the basic concepts and how to tackle the highest and best use. The second part of the thesis is focused on the practical application of the method to a particular case where the legal admissibility, physical, financial and maximum profitability tests are made on logically probable possibilities

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Valchová, Jana. "Analýza nejvyššího a nejlepšího využití objektů v areálu VUT v Brně Údolní 53." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241349.

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This diploma thesis deals with the valuation method called analysis of the highest and best use, called HABU. In the theoretical part are explained the basic principles of the method, its parts which are: legal permissibility, physical possibility, financial feasibility and maximum productivity. In practical part this method is applied to the selected location of premises BUT on Údolní 53.

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Nováková, Barbora. "Metody oceňování majetku dle české legislativy a IFRS." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-94724.

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Kumsta, Zdeněk. ""Hodnota majetku jako kritérium úpadku dlužníka"." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-325235.

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v anglickém jazyce (summary overview) Diploma thesis Bankruptcy: the role of business valuation focuses on intersection of two disciplines - Business valuation and Bankruptcy law - the field still not widely discovered and depicted. The main aim is to reveal and organize main themes of business valuation connected to bankrupcy based on property overbudren with debt. As the case may be, solution propsal. Thesis describes, both in economical and legal point of view institute of insolvency , type of bankruptcy - overbudren with debt, methods of business and property valuation, reveal and organiza

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Chrbját, Filip. "Ocenění vybraného lesního majetku a porovnání použitých oceňovacích metod." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-90871.

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Blažková, Tereza. "Vyvlastnění majetku šlechtických rodů po druhé světové válce, případ Lex Schwarzenberg." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-372601.

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1 Abstract in english: The aim of this thesis is the particular legal act n. 143/1947 Sb., on the transfer of the assets of the Hluboka's branch of Schwarzenbergs to Czech country, also known as "Lex Schwarzenberg". The purpose of this work is to describe this unusual case (in Czech law an extraordinary case), especially from the point of view of the context of its creation. For this reason, the thesis deals with the political background in the time of adoption of this legal regulation and then wiith the predominant basis of legal theory. An important part of the thesis is also the analysis of

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Šantrůček, Miroslav. "Dopady zavedení oceňování reálnou hodnotou na řízení vybraných účetních jednotek v oblasti dlouhodobého majetku." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-189984.

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Subject of this thesis is measurement the fixed assets on fair value, determination effects of this measurement and formulation appropriate recommendations. A partial aim is quantification of these effects on the company's reports and indicators of financial analysis. The introductory part is devoted to the accounting harmonization. In the next chapters are theoretically defined valuation methods according to the Czech accounting legislation and standards IAS/IFRS with a detailed focus on the issue of fair value. The most important part is application of revaluation model on fixed assets of th

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Černá, Veronika. "Volba vhodné metodiky pro oceňování dlouhodobého majetku dle IAS/IFRS ve vazbě na věrné zobrazení reality." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-176951.

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This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to assess the impact of the revaluation of tangible fixed assets from historical cost to fair value. There is characterized by the concept of IAS / IFRS, listed options valuation and discuss the various standards on the issue. The study also analyzed in detail IFRS 13 - Fair Value. The main part of the work is focused on a specific company, which is mainly described the methodology of valuation of tangible fixed assets and include information specific to the asset. The study also outlines the fina

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Schneider, Tomáš. "Dopady nové účetní legislativy na účetnictví komerčních pojišťoven." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-429054.

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The diploma thesis deals with an amendment to the Accounting Act with effect from 1 January 2016 and impacts on significant items of commercial insurance companies’ financial statements, which were caused by the amendment. Thesis is focused on investment that are specific and at the same time important item of commercial insurance companies’ balance sheet item. In this thesis were changes in measurement of investment between years 2015 and 2016 analyzed and these changes were with measurement based on IFRS compared. Subsequently, the changes were used to quantify the effects of these changes.

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Hubl, David. "Restituční spory dle zákona č. 229/1991 Sb." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-392600.

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This diploma thesis deals with the issue of restitution disputes according to Act No. 229/1991 Coll. on the regulation of ownership relations with land and other agricultural property. The reason for this topic was the experience of the author of the diploma thesis on restitution disputes, scope and judicial jurisprudence dealing with this issue. The thesis deals with the procedural aspects of restitution disputes, as well as with the substantive law-making aspect of both legal regulation and rich judicial jurisprudence. The diploma thesis systematically describes the most important types of r

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Fila, Filip. "Současná veřejná debata o náboženství: parlamentní debata o církevních restitucích a jejich zdanění v České republice." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-434134.

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In order to fill a gap in the literature and illustrate what a public debate on religion might look like in a country as unchurched as the Czech Republic, this thesis conducted thematic content analysis on two parliamentary debates related to church property restitution. Transcripts of the debates in The Chamber of Deputies of the Parliament of the Czech Republic on the 2012 Church Property Restitution Bill and the 2017-2019 Proposal to Tax Church Property Restitutions were used to answer theoretically and empirically informed questions pertaining to secularisation. The finding was that it was

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