This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.

The subject of this thesis is the taxation of the estate owner. The content of the project is firstly identification with the general tax patterns, thereinafter theoretical analysis of the introduced issues and finally its application on the concrete company. The study should give compact view on the tax liability, as a result of the ownership of the estate.

Master's thesis solve problem with fixed asset's in company Antreg, a.s. Main focusis is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets.. Objective is to elaborate proposals for problems resulting from executed analysis.

The aim of Diploma thesis was to suggest method of determine technical improvement building and determine effect technical improvement for the price of flat. The work is listed legal standards of technical improvement, modernization, reconstruction and repairs. These definitions are used on a practical example and base on these calculated prices of flats in a area.

Bilar av ett visst märke, modell, år och uppsättning funktioner börjar med ett pris som fastställs av tillverkaren. När de åldras och säljs vidare som de används, är de föremål för prissättning av utbud och efterfrågan för deras speciella uppsättning funktioner, utöver deras unika historia. Ju mer detta skiljer dem från jämförbara bilar, desto svårare blir de att utvärdera med traditionella metoder. Genom att använda maskininlärning algoritmer för att bättre utnyttja data om alla mindre vanliga egenskaper hos en bil kan man mer exakt bedöma ett fordons värde. Denna studie jämför prestandan för algoritmer för Linjär Regression, Ridge Regression, Lasso Regression och Random Forest Regression när det gäller att förutsäga priset på begagnade bilar. En viktig kvalifikation för ett prisförutsägelseverktyg är att avskrivningar kan representeras för att bättre utnyttja tidigare data för aktuell prisförutsägelse. Denna studie jämför därför även den skattade prisavtagningen hos algoritmerna. Studien har genomförts med en stor offentlig datauppsättning av begagnade bilar. Resultaten visar att Random Forest Regression visar den högsta prisförutsägelseprestanda för alla mätvärden som används. Den kunde också representera den genomsnittliga avskrivningen mycket närmare verkligheten än de andra algoritmerna, med 13,7 % förutspådd årlig geometrisk prisavtagning för datasetet oberoende av fordonets ålder. / Cars of a particular make, model, year, and set of features start out with a price set by the manufacturer. As they age and are resold as used, they are subject to supply-and-demand pricing for their particular set of features, in addition to their unique history. The more this sets them apart from comparable cars, the harder they become to evaluate with traditional methods. Using Machine Learning algorithms to better utilize data on all the less common features of a car can more accurately assess the value of a vehicle. This study compares the performance of Linear Regression, Ridge Regression, Lasso Regression, and Random Forest Regression ML algorithms in predicting the price of used cars. An important qualification of a price prediction tool is that depreciation can be represented to better utilize past data for current price prediction. The study has been conducted with a large public dataset of used cars. The results show that Random Forest Regression demonstrates the highest price prediction performance across all metrics used. It was also able to represent average depreciation much more closely than the other algorithms, at 13.7% predicted annual geometric depreciation for the dataset independent of vehicle age.

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Många av de bostadsrättsföreningar som har stora lån redovisar negativa resultat systematiskt år efter år. Att föreningarna redovisar underskott är inte ett juridiskt problem men det kan få andra konsekvenser. Intäkterna täcker inte avskrivningarna vilket gör att föreningarna blir beroende av bankerna för att kunna underhålla sina fastigheter i framtiden.  Uppsatsens syfte är att öka förståelsen för den ekonomiska situation som nybyggda bostadsrättsföreningar befinner sig i. Frågan är hur bankerna ser på bostadsrättsföreningar som redovisar negativa resultat, vilka riskerna är och om de kommer bevilja lån till dem.  Metoden som används är semistrukturerade intervjuer med tjänstemän från banker och genom att fråga dem hur de förhåller sig till att låna ut pengar till bostadsrättsföreningar som ständigt går med underskott få en förståelse för problemet. Intervjuerna tolkas kvalitativt och sker med ett litet urval.  Resultatet av studien visar på att bankerna i dagsläget inte ser några större problem med de negativa resultaten. Dock så menar två av de intervjuade bankerna att de ser problem med att föreningarna sparar för lite. Den ena menar på att enbart det negativa resultatet inte är avgörande för om en förening får lån eller inte. Man ser fortfarande till helheten med kassaflöde och skuldkvot som grund samt ekonomiska planer och underhållsplaner. Medan den andre anser att föreningar som gör underskott sparar för lite.  Slutsatsen som dragits är att även om bankerna inte ser några större problem med den ekonomiska situation som bostadsrättsföreningar befinner sig i idag så är det något som kan förändras i framtiden. Att vara så pass ekonomiskt beroende av banken kan bli ett problem i framtiden. Utifrån institutionell teori och agentteori menar vi att det finns en risk med dagens system som innebär att både banker och föreningsstyrelser ser kortsiktigt på den ekonomiska planeringen samt att bankerna tar en för hög risk. Något som talar för att föreningarna kommer att få lån i framtiden är att bankerna har lån till föreningarna sedan tidigare där panten riskerar att tappa i värde om inte ytterligare lån beviljas för att vårda panten. Vi tror att bankerna kommer ge lån i framtiden men att avgifterna kommer att behöva höjas generellt, ju förr desto bättre och att bostadsrätterna i samband med det kommer att sjunka i värde. / Many of the housing associations with large loans systematically report negative results year after year. The fact that associations are running deficits is not a legal problem, but it can have other consequences. Income does not cover depreciation, leaving associations dependent on banks to maintain their properties in the future.  The aim of the paper is to increase understanding of the financial situation of newly built housing associations. The question is how banks view housing associations that report negative results, the risks and whether they will grant loans to them.   The method used for the interviews is semi-structured with officials from banks and by asking them how they feel about lending money to housing associations that are constantly running deficits gain an understanding of the problem. The interviews are interpreted qualitatively and a small sample is used.  The results of the study show that banks do not currently see any major problems with the negative results, but that at least two banks see problems with associations saving too little. However, one of them argues that the negative result alone does not determine whether an association receives a loan or not. They look at the overall cash flow and debt ratio as well as the financial plans and the maintenance plan. While the other believes that associations that make deficits save too little.  The conclusion is that although banks do not see any major problems with the financial situation of housing associations today, this is something that may change in the future. Being so financially dependent on the bank may become a problem in the future. Based on institutional theory and agency theory we argue that there is a risk in the current system that both banks and association boards take a short-term view of financial planning and that banks therefore take too much risk. One indication that the associations will receive loans in the future is that the banks have loans to the associations in the past where the collateral risks losing value if additional loans are not granted to maintain the collateral. We believe that banks will provide loans in the future but that fees will have to be raised in general, the sooner the better, and that the apartments therefore will fall in value.

The purpose of this study is to examine a two-part hypothesis. The first part is that underdepreciation is the cause of serious financial problems which have beset investor-owned electric utilities in recent years. The second part is that depreciation adjusted for changes in the general level of prices would do much to alleviate these problems.

Agricultural research is susceptible to research deterioration due to biological, climatic, and economic forces. Research deteriorates as the base conditions it addresses change which leaves the resulting information or technology less effective, efficient, productive, and/or relevant. Maintenance research targets deterioration in an attempt to prevent any loss of previous gains. Maintenance research is in contrast to productivity enhancing research which attempts to increase efficiency or productivity beyond previously attained thresholds. In 1986, Adusei and Norton conducted a survey of agricultural scientists across the United States to measure the amount of commodity based agricultural research devoted to maintenance research (1990). They discovered roughly 35% of all agricultural research related to commodities was spent on maintenance research. A follow-up survey was conducted in 2008 to see if the proportion of maintenance research engaged in agricultural research had risen. In this survey, the amount of maintenance research in non-commodity based agricultural research was also measured. The percentage of agricultural commodity research engaged in maintenance research was found to have risen to roughly 41%. In contrast, the percentage of maintenance research in agricultural non-commodity research was found to be roughly 29%. An empirical model was developed to explain maintenance research expenditures. Agricultural research funding, climatic conditions, land degradation, pest and pathogen control, and agricultural production were thought to influence maintenance research expenditures. From these five categories, seven representative variables were included in the model. The model found each category except land degradation to have a statistically significant impact on maintenance research expenditures. / Master of Science

This thesis studies the relationship between the trade balance ratio between Sweden and Norway and the real exchange rate. Following a real depreciation of the Swedish crown (SEK) against the Norwegian krone (NOK), the trade balance ratio of Swedish exports to Norway to Swedish imports from Norway (X/M), is expected to initially fall due to lower earnings from the exports and higher expenses associated with imports. As the goods become cheaper, the demanded quantity is expected to increase, which is how the J-curve appear. J-curve builds on the Marshall-Lerner theory, which says that if the sum of price elasticities of exports and imports is elastic, the Swedish trade balance will improve as a result of the real depreciation of SEK. A test for cointegration is performed to see if there is a significant long-run relationship between the variables. This relationship is studied at two different frequences of observations, quarterly and annually. Then the Autoregressive Distributed Lag model, ARDL is used to analyse the J-curve. One of the conclusions of the results is that although no significant relationship could be found at monthly or quarterly observations, there is a J-curve present at annual level.