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The aim of the paper is to determine the actual cost of equity capital in the accommodation and food service activites sector in the Czech Republic between 2015 and 2019. The data was collected from the Albertina database and processed based on changes in retained earnings from previous years and the current financial year's profit. The results show the resulting cost of equity capital, which in the years under consideration averaged between 32.40 - 67.25% and the median values ranged between 11.78 - 22.72%. The contribution of this paper can be seen in bringing the resulting value of the actual cost of equity capital in the selected industry on which subsequent predictions for the future can be based. The limitation of the research can be seen in the use of older data. [ABSTRACT FROM AUTHOR]

Thanks to its relative novelty, the sharing economy is still an insufficiently studied concept; it has however been raising increasing awareness among population, and therefore its study is very important. During the years 2010-2020, it began to account for an increasing share of the total GDP of almost all world countries. In the sector of the sharing economy, there are companies that offer an ever-growing range of goods and services. At present, these are accommodation, transport, and multimedia services. In the Czech Republic, with the increased share of the sharing economy, an increase in the ICT sector was also recorded. There are more than 700 vehicle sharing companies operating worldwide. Relevant published data are openly available through the Czech Statistical Office (CSO) public database and companies engaged in analytical activities, and also included in annual reports for investors of particular companies (the model company). An analysis of academic and scientific publications published so far on this topic shows that this area of economics has significant potential for future research. [ABSTRACT FROM AUTHOR]

The objective of the contribution is to propose a methodology of taking into consideration the seasonal fluctuations in time series equalization using artificial neural networks on the example of the United States of America export to the People´s Republic of China. For the research, the data from the period between January 1985 and August 2018 are used. For the prediction, two types of neural networks and two variants of input data sets are used. In the second variant, the seasonal fluctuation is represented by a categorical variable. It resulted that all retained structures are applicable, but the retained MLP networks of the B alternative achieve better results. It has been proven that with the use of artificial neural networks, it is possible to predict the export development efficiency and with a high degree of accuracy, especially in the short term and considering specific seasonal fluctuations. [ABSTRACT FROM AUTHOR]

The aim of our paper was to create a methodology for determining the value of small tangible fixed assets. For this, a flat-rate valuation method is used. The compilation of the instrument for determining the value of small tangible fixed assets is based on observation of the Czech market in this type of goods. The method is applied to the model association XYZ, which was in the research before its transformation into a limited liability company. The results presented in the form of an amortization scale can be applied to other types of valued assets, provided all requirements are met. [ABSTRACT FROM AUTHOR]

The aim of this paper is to determine the value of market rent and to assess the differences in valuation of the healthcare business just mentioned. For the purposes of this paper, a gynecological clinic is used as a medical facility, using the complete documentation of the facility. The property method is used for valuation purposes. However, given that the method chosen does not take sufficient account of the benefits of the reputatation of the gynecological clinic, goodwill, the intangible asset component, is valued at the interest rate level of the average profit corrected for past periods. Corrected earnings are expressed for all available periods. Thus, the monthly rent is fixed, the value of the goodwill is determined separately. A generally applicable methodology for the valuation of intangible assets for any medical facility is presented [ABSTRACT FROM AUTHOR]

In the case of the deposit of assets into a successor in the form of a limited company, it is possible to use the assets of the Association which has preceded the new formation. The need for the valuation of the Association´s assets is necessary under such circumstances. The contribution focuses on the method of valuating intangible assets of the Association of two natural persons. The method of the difference of Association’s assets value and yield value was used. The specific items forming the company’s asset are valued by various procedures based on their characteristics. It has been proved that it is possible to set quickly and accurately the book value of intangible assets in case it has not been previously included in the Association’s accounts. The value of intangible assets is set on the basis of the difference of asset and yield values. [ABSTRACT FROM AUTHOR]