This diploma thesis deals with comparison of the accounting treatment of lease of business according to the Czech accounting legislation and international accounting standards, including the identification of the impact of significant items on the financial statements, and in terms of both the landlord and the tenant perspective. The introductory part is devoted to understanding the essentiality of the lease of business, accounting harmonization and introduction of specific standards on the issue. Subsequently, the theoretical knowledge is applied to the model example of the lease of business, which is the based for the final assessment of the impact of accounting transactions related to the lease of business and recommendations for the faithful accounting of this issue.

The graduation thesis is oriented to the accounting, tax and law implica-tions of transfer business self-employed to the Limited Liability Company. The paper evaluated the effects of individual variants of transfer of assets and debts self-employed to the Limited Liability Company, such as the sale of business, nonmonetary investment to the basic capital, rent business. The operational objective is to evaluate the tax burden on individuals and businesses tax burden of limited liability companies. Work based on business of specific self-employed, its tax evidence, and transfer type variations are applied to its business.

The aim of the diploma thesis is to determine the factors that influence the amount of market rent in selected localities of the South Moravian Region, such as Vyškov, Ivanovice na Hané and Rousínov and their surroundings. The diploma thesis describes individual cadastral areas of selected localities. To reach the target, five agricultural companies were contacted, which manage the leased or rented agricultural land in the cadastral areas of these locations. According to information from these agricultural companies, the individual impacts on market rentals in these selected locations are examined.

The thesis is focused on market rent of agricultural land in Troubelice and its surroundings and determining factors, which affects market rent. A market research was made within the thesis and the collected data were sorted by the source and cadastral area. Subsequently all factors are investigated, whether and how they affect the market rent level.

A contract to lease an enterprise A contract to lease an enterprise (Act No. 513/1991 Coll., the Commercial Code) was replaced by an agreement of usufructuary lease of an establishment with effect from 1. January 2014, when the New Civil Code came into force. Due to a new legislation, thesis in some chapters mentions comparison between present and former legal regulations, especially represented by Act No. 513/1991 Coll., the Commercial Code. Some chapters explain concept of usufructuary lease of an establishment from the historical point of view. The thesis deals with Czech legal regulation of the agreement of usufructuary lease of an establishment. It is an agreement regulated by Section 2349 atc. Act No. 89/2012 Coll., the New Civil Code. Usufructuary lease of an establishment is a contractual type related to contract of purchase of an establishment. Firstly, the thesis explains term establishment and defines objects we can classify as an establishment. The work also deals with the term part of an establishment ( branch) and other contextual terms. The main part is devoted to contracts essentialia negotii and the content of the contract from the view of the changes that have occurred with the effect of the Civil Code No. 89/2012 Coll. Especially problematic issues are rights and obligations,...

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.

The thesis deals with the law of contract on the lease of an enterprise in the Czech Republic. The aim of the thesis is to assess the applicable Czech legislation by its analysis and its subsequent comparison with the corresponding law of the enterprise lease in the Federal Republic of Germany. We aim at pointing out some inspiring aspects of the German enterprise lease legislation that can be inspiring for the Czech legal basis. The submitted thesis also provides an analysis of the enterprise lease concept introduced by the new Czech Civil Code compared with the current regulation.

This thesis examines the factors that affect the market price and rent for agricultural land in the district Mikroregionu Hlinecko, whitch is also going through the PLA Žďárské vrchy. The task is to conduct a survey of real estate market and analyze information obtained. The thesis aims to determine the factors that contribute to the market price and the level of rents.

Der Bodenmarkt hat seit 2005 eine dynamische Entwicklung genommen. Durch die globale Wirtschaftskrise wurden die Investitionen in werthaltige Güter, d.h. auch in Boden befördert. Die Anzahl Verkaufsfälle und die gehandelte Fläche stiegen seit 2005 stetig an. Der Kaufpreis erhöhte sich um 17 Prozent. Während in den Niederlanden mit 444 Euro/ha oder Dänemark mit 551 Euro/ha die höchsten Pachtpreise erzielt werden, liegt Deutschland im Durchschnitt bei 205 Euro/ha. Trotz Steigerung um 51 Euro/ha seit 1991 liegt der sächsische Pachtpreis nur bei 116 Euro/ha. Der deutlichere Anstieg bei Grünland kann Ursache der Entkopplung der Direktzahlungen, d.h. dem Überwälzeffekt der Grünlandprämie geschuldet sein.