This master’s thesis deals with determination of the value of G-mont, s.r.o. company by using income-based valuation methods. The theoretical part defines the basic concepts of valuation, such as business, value and its category, strategic and financial analysis and valuation methods. In the analytical part, the analyzed company is briefly presented and then are the mentioned theoretical knowledge applied to the selected company. It is the application of strategic analysis, financial analysis and analysis and prognosis of value generators and the compilation of the financial plan. Based on these analyzes, the value of G-mont, s.r.o. is determined using the discounted cash flow method and the economic added value method at 1. 1. 2015.

The thesis "Comparison of Family House Prices in Selected Locations in the District of Karviná in 2016 and 2017" deals with the awarding of the selected family house at the usual price established in 2016 and 2017 and the determination of the price difference in these years. The family house is fictitious at the beginning in one of the selected locations of the district of Karviná and is then placed in 3 other selected localities. The usual price is determined by comparison. Comparison is made with similar family homes offered for sale in real estate ads. The price determined for 2016 for the year 2017 is determined according to the valuation regulations. In the theoretical part of the thesis are defined and explained the basic important concepts related to valuation and methods of valuation are approximated. In the practical part of the thesis are elaborated various methods of valuation for the years 2016 and 2017 for chosen RD located in selected locations of Karviná district, namely the town of Orlová, the statutory city of Havířov, the town of Bohumín and the village of Petrovice near Karviná. The output of the practical part of the thesis is a comparison of the prices of the usual and discovered ones and they are evaluated by the factors that make the individual prices change.

Dentro de una compañía, los inversores de capital piensan en el valor de esta, no solamente basándose en las ventas que genera o contabilizando sus ganancias finales; esta medición de valorización de empresas es de mucho apoyo a la hora de adquirir una empresa, aunque existen diversos métodos y sistemas de valoración. El método de flujo de caja es el sistema de mayor uso para la valoración de empresas e idóneo para las Pequeñas y Medianas Empresas (PYMES) aunque se presenten algunas dificultades como la ausencia de información al realizar este tipo de sistema. En el presente trabajo de investigación se realiza un análisis de diferentes autores sobre la valoración de pequeñas empresas mediante el método de Flujo de Caja Descontado. En primer lugar, se realizará una introducción sobre la valoración, las pequeñas empresas y sus implicancias en la valuación empresarial. En segundo lugar, se exponen los diferentes métodos de valoración de empresas, sus ventajas y desventajas, destacando el enfoque basado en ingresos o método de renta. Y finalmente, medir la creación de valor por las compañías mediante los flujos de efectivos descontados que utiliza los recursos empresariales como el Estado de Situación Financiera, el Estado de Resultados y el Flujo de Efectivo Libre, la inserción de la tasa de descuento y la dificultad que tienen las pequeñas y medianas empresas en lograr obtener esta variable. / In every business, capital investors think about the value of a company, not only through the sales it generates or accounting for its final profits, this measurement of the valuation of companies is very supportive when acquiring a company, although there are various methods and valuation systems. The cash flow method is the most widely used system for the valuation of companies and ideal for Small and Medium Enterprises (SMEs), although there are some difficulties such as the absence of information when carrying out this type of system. In this research work, an analysis by different authors is carried out on the valuation of small companies using the Discounted Cash Flow method. First, there will be an introduction to valuation, small businesses and their implications for business valuation. Second, the different methods of valuation of companies, their advantages and disadvantages, will be presented, highlighting the approach based on income or income method. And finally, measure the creation of value by the companies through the discounted cash flows used by business resources such as the Statement of Financial Position, the Statement of Income and the Free Cash Flow, the insertion of the discount rate and the difficulty that small and medium-sized companies have to obtain this variable. / Trabajo de Suficiencia Profesional

Master`s thesis named „Evaluation of Building Company“ is focused on the explanation of the concept of value and his various forms and use, the definition of procedure of evaluation of company, some parts of the procedure are broken down, but the main part of this thesis is a description of used methods of evaluation of company. In the practical part particular company is evaluated by selected methods based on statements of accounts and other obtained information.

Made available in DSpace on 2016-04-26T20:24:06Z (GMT). No. of bitstreams: 1 Tese-Solon-Sehn-25-11-2015.pdf: 1845933 bytes, checksum: 21648572dc0f2ab5539d2efa9c47062a (MD5) Previous issue date: 2015-12-18 / After a literature review and a critical analysis of existing theories, the thesis presents a new theory concerning the imposition of the tax on import under the Brazilian law. The study, based on a hypothetic-deductive method, concluded that the tax rule has as material criterion the behavior of import (verb) goods (complement), or the act of introducing goods into the national territory with the intention of incorporated into them. The space criterion is the Customs territory. The time criterion is the moment when a person did or should have done the registration of customs declaration. The creditor (active subject) is the Federal Union, while the debtor (passive subject) is the importer. The customs duties shall be calculated on an ad valorem basis consistent with the methods of valuation established by the GATT Valuation Code. The rate of duty, on the other hand, vary according the origen and the nomenclature under which particular goods should be classified / Após a revisão bibliográfica e a análise crítica das teorias existentes, a tese apresenta uma nova proposta para a compreensão dos pressupostos de incidência do imposto de importação no direito brasileiro. O estudo, baseado no método hipotético-dedutivo, concluiu que o critério material da hipótese de incidência compreende a conduta de importar (verbo) e produtos (complemento), isto é, a introdução de bens móveis e corpóreos no território nacional com a finalidade integradora. O critério espacial corresponde ao território aduaneiro. Já o critério temporal, ao momento em que se promove ou deveria promover o registro da declaração de importação perante a autoridade aduaneira. O credor (sujeito ativo) é a União Federal, recaindo a sujeição passiva sobre o importador (devedor). A base de cálculo equivale ao valor aduaneiro, determinado de acordo com os métodos de valoração do Acordo de Valoração Aduaneira (AVA). As alíquotas ad valorem, por sua vez, são determinadas em função com a origem e a classificação fiscal do produto

The aim of the thesis is to evaluate the recreational potential of the Orlik dam in the event of a cleanup. The subject of research is the evaluation of recreational use through economic methods for valuing environmental goods and in terms of human factors. Based on the analysis of data collected as part of the verification - if cleaning the Orlik dam will bring greater economic benefits.

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, under the applicable legislation from that period. It also gives some insight into other forms of expropriation. The third chapter explore insight into the legislative process of state property settlement with churches and discusses the pros and cons of the problem in general. The fourth and fifth chapter deals with the theoretical question of valuation, valuation methods or valuation regulations. The final section summarizes the control mechanisms, which will protect the recovered property from depreciation in value.

This dissertation is focused on the identification and evaluation of specific factors affecting the price of agricultural land. It should be mentioned that the market for agricultural land, especially arable land and permanent grasslands, is not fully developed in the Czech Republic and this area is not fully explored. The thesis describes the factors on the basis of which the investor decides when buying these plots. The data needed for this work have been obtained from professional literature, real estate servers, two polls, actual sales, etc. In the conclusion of this thesis all findings are summarized and evaluated. It includes the development of prices in the years 2014 – 2016 based on sales actually realized in the Olomouc Region, Moravian – Silesian Region, South Moravian Region and Vysočina Region. The outcome of the thesis is a proposal of an expert standard. It is necessary to realize that, above all, agricultural land is a specific commodity, as it is unreproducible, indivisible and its offer is limited.

This master’s thesis deals with determination of the value of Samohýl group, a. s. company at 01. 07. 2017. The theoretical part defines the basic concepts of valuation, such as business, value, strategic and financial analysis and valuation methods. In the analytical part, the analyzed company are basic information presented, strategic analysis, financial analysis including its assessment. The design part is processed by analysis and prognosis of value generators and the compilation of the financial plan and ultimately determination of the value of an enterprise using yield methods and accounting method.

Způsoby stanovení hodnoty společnosti především za účelem bankovního financování jsou hlavním tématem této diplomové práce. Problematika oceňování společnosti je popsána jak z teoretické stránky věci, stejně jako z metodologické stránky věci. Práce popisuje specifika ocenění v závislosti na oboru podnikání a snaží se nalézt optimální řešení k úspěšnému úvěrovému řízení.