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Fúze obchodních společností v oblasti zemědělství
Mašová, Sabina
Mašová, S. Mergers of Comapanies in the Agriculture. Bachelor thesis. Brno: Men-del University, 2016. This bachelor thesis is focused on mergers of companies in the specific sector of the Czech economy, which is agriculture. At first, the current state of the transformation of business companies, the position of agriculture in the Czech Republic and the the position of mergers in this sector was described, through literature review. The second part of this work summarizes the process of merger on particular companies. The Impacts of the merger on the significant items of the financial statements and the impact on the company's management were determined.
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Účetní a daňové souvislosti zrušení obchodní korporace s likvidací a zániku účasti společníka ve společnosti
Mašová, Sabina
The diploma thesis is focused on the accounting and tax connection of the cancellation of the business corporation with liquidation and the termination of the shareholder's participation in the company. The theoretical part of the thesis is focused on the definition of legal, accounting and tax issues. In the context of liquidation of companies, accounting and tax obligations are described gradually in the course of this process. In the following section, the process of liquidation in practice is illustrated in the model example. Subsequently, through financial anal-ysis, it is verified whether it is possible to predict the cancellation of a business based on the development of its financial results.
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Pozemkové úpravy, jejich právní regulace a vliv na hospodaření s půdou
Mašová, Sabina
Land consolidation is an important activity that spatially and functionally organized land. It has the ability to modify the ownership, but also affects rural and agricultural development. This work deals with the issue of land consolidation, the first defines the basic concept of landscaping, including the administrative procedure of land arrangement connection land arrangement and land register. The practical part is focused on three selected cadastral areas, which are Telnice u Brna, Moutnice and Chudčice, when the first was summary of the complete land arrangements and subsequently evaluated their performance in terms of property relations. Attention is paid to the changes in the number of parcels, thus the success of the consolidation of the land arrangement, establishment or cancellation of easements, settlement of ownership, origin provided parcels of common facilities and cause differences.
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