National Repository of Grey Literature 38 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
Revitalisation of rural brownfields
Dýr, Petr
The School of Architecture at the Faculty of Civil Engineering of the Brno University of Technology is one of the few in the Czech Republic that focuses on the education of students in the field of architecture of production buildings. The studio of production buildings, i.e. buildings of industrial, agricultural or otherwise determined technologies, builds on the theoretical basis that students acquire in previous lectures and seminars in the subjects Industrial Buildings and Rural and Agricultural Buildings. Here they will acquire the necessary awareness of the classical typology of architecture for production, which should contribute to the completeness of their education in building design. However, thanks to rapid technological development, manufacturing buildings are undergoing constant transformation. Who else but universities, which educate the professionals of the future, should respond to the new stimuli. That is why new themes are emerging in theory (ecology, renewable resources, conversion, brownfields, etc.) and in studio design, reflecting the needs of contemporary society. Rural agricultural brownfields have been the subject of the last 25 years of intensive research in the Production Buildings Studio. More than 30 years after the "Velvet Revolution", the areas and buildings of the former premises of the Unified Agricultural Cooperatives are still listed in the planning documentation of municipalities as stabilized areas of agricultural production, while the reality is diametrically opposed.
The governing bodies of a cooperative
Slánský, Petr ; Oehm, Jaroslav (advisor) ; Štenglová, Ivanka (referee)
This diploma thesis deals with cooperatives and closely focuses on their bodies. Czech legal order gives only superficial legislation which causes many questions and imperfections to arise. The aim of this thesis is to find solutions to these problems and create an ideal model of cooperative. Following that, the author bases his thoughts on the legal doctrine and Czech court jurisdiction. The introductory part focuses on general questions, i.e. history of cooperatives, legislation and legal characteristics of cooperatives. The author refers to the negative impact of the Communistic Party of Czechoslovakia on cooperativeness between years 1948 - 1989. Such impacts are still present in nowadays legislation. Another imperfections are seen in the starkness and fragmentation of the legislation itself. All these imperfections may be removed by the future law about business cooperatives. The main body of the thesis follows as this describes the cooperative body legislation. Current legislation brings three obligatory bodies - assembly, board and control committee. Next to these, every cooperative may establish optional bodies. The chapter on assembly deals with its status and scope. In connection with assembly's scope the author describes in detail the process of assembly's decisions approving, together...
Termination of the existence of a cooperative and change of its legal forms
Ryšavý, Karel ; Oehm, Jaroslav (advisor) ; Horáček, Tomáš (referee)
1 Abstract: Termination of the Existence of a Cooperative and Its Legal Forms The purpose of my thesis is to analyze termination of the existence of a cooperative and its legal forms. The thesis is composed of four chapters. Chapter One is introductory and defines basic terminology used in the thesis as the term cooperative and principles of cooperatives. The chapter is subdivided into two parts. Part One describes cooperatives and relevant Czech legislation. Part two explains principles on which are cooperatives based on. Chapter Two examines the process of termination of a cooperative. The chapter consists of three parts. Part One focuses on the termination of a cooperative. Part Two investigates process of liquidation of a cooperative. Part Three addresses the issue of dissolution of a cooperative. Chapter Three is subdivided into eleven parts and it is focused on the change of legal form of a cooperative. Part One outlines relevant Czech legislation. Part Two looks at principal articles for the change of legal form. Part Three concentrates on the project of the transformation. Part Four describes approval of the transformation. Part Five refers to the report on the transformation. Part Six deals with interim and final accounts. Part Seven is about asset pricing. Part Eight describes obligation to pay...
The cooperative as a business entity
Valíček, Jan ; Zahradníčková, Marie (advisor) ; Oehm, Jaroslav (referee)
1 Abstract The cooperative as a business entity The goal of this thesis is to look at the cooperatives from a different point of view as a business entity. The difference is explained on a fact that normally the cooperative is connected with ensuring of economic, social and other needs of its members. Chapter One deals with the basic features of a cooperative. With regard to the limited range of this thesis it considers only chosen features influencing the functioning of the cooperative as a business entity. Firstly a cooperative, entrepreneurship as a core of the market economy and the correlation between them is described. Then the thesis compares a cooperative with companies based on selected features. Chapter Two concentrates on types of cooperatives, on their constitution and utilization for business. This chapter focuses on housing cooperatives, consumer cooperatives, production cooperatives and credit unions. Last but not least the thesis comments the importance of alliances increasing competitiveness and advantages for the cooperative members. Chapter Three provides an outline of the European Cooperative Society. It is a necessary part with regard to the membership of Czech Republic in the European Union. The most important and most interesting parts related to the business utilization of the...
Savings and loan cooperative as a business corporation
Urbanová, Diana ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Savings and loan cooperative as a business corporation Abstract This thesis deals with typical features of the savings and loan cooperative as a business corporation. The aim of the thesis is to compare the specific legal regulation of savings and loan cooperatives with the general legal regulation of business corporations and, especially, with the legal regulation of cooperatives. As a follow-up of the performed comparison, the thesis identifies features identical and, in the first place, features different, specific for the savings and loan cooperative. Such specific legal regulation is a matter of a more in-depth analysis of particular provisions and mutual relations thereof. The thesis is organised in three chapters. The first chapter includes classification of business corporations and their particular typical features, some of which are present in savings and loan cooperatives, too. The second chapter deals with historical development and importance of savings and loan cooperatives, while putting accent on the basic cooperative principles, such as cooperative democracy or an emphasize on the membership principle. Then it explains the origin of numerous restraining measures applicable to savings and loan cooperatives and making them similar to banks. The third, crucial chapter contains an analysis of...
Cooperative as one of the possible tools of the economic concept of Steady-State
Dekastello, Petr ; Hájek, Jan (advisor) ; Vejchodská, Eliška (referee)
The thesis analyzes the theory of Steady-State Economy based on a research of literature as well as principles and starting points for its application in practice. The central question revolves around the viability of the theory. First, however, the thesis focuses on the context, i.e. the background and needs for the emergence of this theory. Thus, the research begins at a time of industrial revolution and the rise of modern economies. In the course of the research, the analysis also points out the phenomenon of cooperatives, which arise in the early days of industrialization, as examined at the start of the work. Later, after a comprehensive introduction of the steady-state economy theory, the thesis returns to cooperatives, as during the research certain parallels in both of the phenomena emerge. Consequently, the conclusion recapitulates and examines whether steady state economy has been proven to be viable, what could support its functioning and whether one of the answers might be cooperatives - considered they have been shown to realize certain assumptions of this economic theory in practice. After a review of criticism of both of the phenomena, a final evaluation and decision may be reached, i.e. the research questions may be answered.
Possibilities to increase competitiveness of consumer co-operatives
STRAKOVÁ, Martina
This thesis deals with the increasing competitiveness of consumer cooperative stores with growing Vietnamese convenience stores. The theoretical part focuses on cooperatives, competitiveness, shopping atmosphere and consumer behavior. The practical part is based on my own observation and a questionnaire survey. For this part of the thesis, I chose four specific business units, of which two are consumer cooperative stores and two are convenience stores. One of the consumer cooperative stores and one of the convenience stores are located close to each other in České Budějovice. The second consumer cooperative store and the nearby standing second convenience store are located in Chvalšiny. In the first part I compared prices, assortment, shopping atmosphere and additional services of all four selected stores. The second part is based on a questionnaire survey. I distributed the questionnaire to 200 respondents in České Budějovice and Chvalšiny. The questionnaire concerns shopping and satisfaction with selected factors in the relevant consumer cooperative store and the competing convenience store. It also concerns the ranking of these stores based on their importance to the consumers. The aim of the thesis is to assess the potential of the increasing competitiveness of consumer cooperatives in the context of the growing number of so called "Vietnamese conveniences".
The transfer of membership rights and obligations in cooperatives
Brostík, Ondřej ; Oehm, Jaroslav (advisor) ; Štenglová, Ivanka (referee)
The Transfer of Membership Rights and Obligations in Cooperatives The aim of the thesis is to analyse legal relations arising from the transfer of membership rights and obligations in cooperatives. I chose this topic, because Czech legal regulations of the transfer are very often ambiguous and inaccurate. In the thesis I have summed up the current Czech legislation, pointed out some practical problems and tried to solve them. The thesis is composed of three chapters, each of them dealing with different aspects of the subject to be analyzed. The first chapter defines general terminology concerning the transfer of membership rights and obligations in cooperatives. I have tried to explain the different terms used in the Czech Commercial Code and to describe their mutual relations. Chapter two focuses on detailed description of the transfer in all types of cooperatives in the Czech Republic. The first part of this chapter describes the legislative evolution of the transfer as a legal institute. Next parts of this chapter investigate the contract of transfer and its constituent elements. To reach the self-contained description, the final part describes how by-laws of the cooperatives deal with this juridical institute. Chapter three concentrates on chosen topics referring to the transfer of membership...
The Influence of the Tax and Accounting Aspects for the Formation of the Cooperative and Its Business Activities
Bartoš, Ivo ; Leták, Miroslav (referee) ; Svirák, Pavel (advisor)
The aim of this Bachelor thesis is the revelation of the advantages and disadvantages of circumstances of cooperatives and their impact on its business performance. The final output of the thesis will be the expression of opinion, whether the influence of legal, tax and accounting aspects relating to the creation and activities of the cooperative creates business advantage, or rather not.

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