The thesis is concerned with the problem of sustainable spending towards the end of the human life cycle, which is a substantial quantitative problem in the pension framework. We gradually build a model, which coherently links the three key factors of retirement planning: uncertain length of human life, uncertain investment returns and spending rates. Within the framework of our intuitive model, we apply the method of moment matching to derive an approximation for the probability of individual's retirement ruin. The accuracy of presented approximation is analyzed via extensive Monte Carlo simulations. A numerical case study using Czech data is provided, including calculated values for the probability of ruin and maximal sustainable spending rate under various combinations of wealth-to-spending ratios and investment portfolio characteristics.

The aim of this diploma thesis is describe the most common methods of financing pension plans, focusing on some of the methods of fund financing pension plans. To describe the individual methods, their numerical illustration and allow comparison, it is necessary to dispose of necessary instruments. Therefore in the thesis there are constructed the cohort life tables for the Czech Republic. The thesis also deals with the modelling life annuities in continuous time, in particular, with the shape of im- mediate pension anuity factor for Gompertz law of mortality. Namely, this factor is one of the parameters entering the calculation of the individual methods of fund fi- nancing for pension plans.

This thesis is focused on practical application of two methods used in non-life insurance, Nested Monte Carlo and Least squares Monte Carlo. Best estimate and 99.5% quantile was calculated using both methods and results was compared. Both methods are similar in estimates and therefore can be used for computation of capital requirement. Least squares Monte Carlo seem more favourable, because it significantly reduces computation time.

The objective of the thesis is to examine and appraise the accounting and taxation aspects of financial leasing in a particular trading company until valid rules of law within the territory of the Czech Republic. All the information gained was elaborated mainly by the combination of text and open excerption methods. Also methods of synthesis and deduction were used. The text of the thesis is joined by charts, model examples and a diagram which illustrates specialization of the leasing within the Czech Republic. Financial leasing is considered as a very flexible instrument for funding of the long term company requisites. Financial leasing is usually translated as a lease which is followed by surrender of a hired object when the period of lease is over. For a leaseholder financial leasing represents a long term commitment, usually a fixed one. The practical section of the thesis is focused on investigation of accounting and taxation aspects and their impact on a business unit. The cost development of financial leasing, bank credit and cash buying is compared among others.

The diploma thesis is aimed on course of the easements in perspective of a forencis engineer. First chapter specifies the legal regulation of the easements, its division, the causes of its constitution, modification and termination. General description of easements’ assessment methodology ensued, the definition of the particular types of prices and values and purposes of evaluation of the easements alike. In the proposal part is the theoretical analysis used on two actual cases of easements, specifically the right to crossing another owner's land and the right of construction on land owned by another individual.

The thesis deals with the determination of real estate value easements established in favour of constructions transport infrastructure. The aim is determination of real estate value in an current price and official price. In connection with the established easement it is substantiate the devaluation of the real estate related with the occurrence of the easement. In the first part the thesis I deal with the forensic engineering, real estate market, easements and with their valuation. In the project part there is concretely solved valuation of real estate loaded with the easement.

My diploma thesis deals with the problems of easements put on buildings in the Czech Republic. The whole work is divided into the text part and the draft part. In the text part there are the common concepts going together with valuation in general, methods of the valuation. Next, there is a legislation of easements, methods and processes of easements and getting the value. Based on the knowledge gained in the text part, in the introduction of the draft part there is a valuation of the family house, including the whole equipment. On this family house there are three easements, including the easement of the free accommodation in one part of this house, the easement of the limitation of the construction activities, easement of the location of the mail box on the family house. The house and easements are valuated either for the taxes or for selling the building. At the end there is the final value of the building with easements, conclusion and recommendation for similar cases.

This assignment concentrates on the problematics of encumbrance. It is about the flat ministry encumbrance in a family house. The job is split into two parts, written and suggested. The written part analyses general notions which are found in the pricing of the property’s belongings. Next, there are stated methods to pricing the property’s belongings. The next chapters are dealing with the legislation of eternal encumbrance, the procedures and the ways of their pricing. The second part, suggested, contains the pricing itself. The property’s belonging is priced in two methods. One of the methods to pricing is value regulations; the second method prices by the regular value. First, the whole family house is priced with all its’ accessories, on the principal of half basis ownership and the given area of the flats, we can consider the value of the priced flat at the same value as half of a family house. Next, the encumbrance itself is priced. The age of the authorised is considered in one group of 30 years and the second group of 80 years. The following step is deducting the value of the eternal encumbrance. From these given final results, we state the chosen price of the flat including taxing purposes. At the conclusion of the done job, evaluation and recommendation is done for pricing similar cases.

The master´s thesis deals with analysis of the investment project insert investment in administrativ building for owner. Based on the decision whether it is appropriate to sell or lease the property, either in an existing state, or reconstructed. I describe the methodologies calculations methodologies and necessary concepts for their understanding of the concepts in the theoretical part. The practical part I can divide into administrative, market valuation methodology, the resulting values and use of the outputs in the analysis of real estate.