The main theme of this diploma thesis is "Lease financing". The introduction is focused on some characteristic of the lease, the division and advantages, disadvantages and risks of lease. The diploma thesis deals with the legislative and taxation regulation of lease. So the other chapter concerns with the development of lease market in the Czech Republic. The last chapter includes the comparison between lease and loan calculated by net leasing advantage and discounted cost of lease and loan. The diploma thesis is supplemented with examples and charts.

Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.

Residential lease with special focus on joint residential lease Summary The subject of my diploma thesis will be the residential lease focusing on joint residential lease. I decided to choose this particular topic since it has been an issue of ultimate interest for me during all the years of my studies at Law Faculty. In addition to property legal title it concerns above all the contract of lease on the grounds of which one of the most fundamental human needs, housing, is satisfied. The objective of the submitted thesis is to provide the most comprehensive presentation related to residential lease as possible. The thesis aims to include all particularities ensuing from joint residential lease. As a basic source of the corresponding legal regulation the Civil Code was used and an extensive judicature was considered to have an equally irreplaceable importance. The diploma thesis is divided into eight chapters whereas each of them deals with specific issue linked with residential lease. The given topic is always discussed and evaluated from the point of view of joint residential relations. The introductory part consisting of a brief outline as for the thesis subject is followed by the first chapter providing general definition of residential lease. It is primarily the elementary sources of law related to...

The main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...

This thesis deals with residential lease. Due to the limited scope of the thesis it was impossible to cover the topic in a more comprehensive manner. The aim of the thesis is to systematically analyse only some issues of legal regulation of the residential lease. The thesis discusses the interpretation of certain general issues of the residential lease and the termination of the residential lease, focusing on various ways of termination. The thesis deals with absolute termination of residential lease. The thesis focuses on selected provisions of Act No. 89/2012 Sb., the Civil Code, using the scientific literature, the thesis is also concerned with relevant practise of courts. In some cases, the thesis compares the current Civil Code with the previous legal regulation, Act No. 40/1964 Sb., the Civil Code, as amended. The thesis is divided into nine chapters, which are subdivided into subchapters. The first chapter deals with the basic definition of the lease, analysis of the concept of apartment and house, legal regulation of the residential lease and it briefly describes the differences between a lease and other related contracts. The second chapter provides an overview of the provisions of the Civil Code relating to termination of the residential lease and outlines possible ways of termination of...

This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions of leasing of three selected companies on Czech market with general term which are recommended by Czech Leasing and Finance Association.

The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.

One of the fundamental human right is dignified living. This thesis focuses on the lease of flat, which is the second most often legal cause of living in the Czech republic. The main reason why I chose this subject is effort to show major differences between former legislation of lease of flat and newer one, which came into operation on 1st November 2011. This amendatory act n. 132/2011 col. brought the biggest changes in this part of legal regulation for last 20 years. I also tried deal with completely new legislation of lease of flat, which is included in the new czech civil code, which will come into operation on 1st January 2014. It is not my goal to comprehensively analyse the lease of flat from the view of valid legislation. One of the main reason for it is that would considerably exceed the maximum recommended scope of the paper, that's why I don't mention such an extensive question of termination of flat leasing. The second reason, which was already mentioned, is primarily an effort to show the changes in the legal regulation of flat leasing. The thesis is divided into seven chapters. First chapter shows historical development of lease of flat from the times when Czechoslovak republic was founded. Further I give a lots of attention to communist period, when contract of lease was totally...

This research is about lease incentives, concessions and inducements provided by landlords to tenants in the commercial property industry in Johannesburg, South Africa. Landlords must provide lease incentives to prospective tenants in order to remain competitive or they run the risk of losing these tenants to their competitors. This research seeks to study the subject of lease incentives, and determine their effectiveness in securing tenants. In order to achieve this, the researcher investigates a number of factors:  The drivers behind a tenant signing a lease on a vacant space  The methods that landlords use to find tenants  The different incentives in the market  The methods of establishing the lease incentive values  The factors that affect which incentives a landlord can offer  The importance and effectiveness of providing lease incentives A qualitative research approach is used and focuses on meaning, experience and understanding to analyse the data that has been acquired through the use of a survey questionnaire. The sample population in the survey is made up of property specialists that deal in the subject under study as part of their daily work responsibilities. The research is conducted in the city of Johannesburg. The research concludes that the top two tenant drivers for office space are location and rental. Landlords need to effectively market their vacant space to attract tenants to their properties and the best method of doing this is through the use of vacancy schedules sent out to property brokerages and agencies. The top two lease incentives provided in the market are the rent-free period and the tenant installation allowance. These two incentives need to be provided by landlords to effectively compete with their competitors. The most important factors to consider in deciding which incentives to provide in the marketplace are the current economic conditions and the state of the space markets. Landlords understanding all these key variables will effectively reduce vacancies by securing more tenants and increase their overall competitiveness in the marketplace.

by Pang Hoi-hing, Wan Wui-ling. / Bibliography: leaves 104-106 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1986