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Business Plan - Change of Business Entity Form
Holíková, Lucie ; Kovács,, Jan (referee) ; Bayerová, Vladimíra (advisor)
This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.
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Setting up of small companies in building industry in Russian
Veverka, Ondřej ; Prokůpek, Petr (referee) ; Němeček, Petr (advisor)
This master thesis deals with possibilities and conditions of entry on challenging market in Russian Federation from the point of view of setting up of company or purchasing of a existing one and also from the point of view of specifications, which are existing only just in Russia. The assignment is geographically defined on Leningrad region with focus on the urban center St. Petersburg and with branch specified on construction industry. On basis of analyzed facts in the field of accounting standards, taxation and law environment this assignment contains the recommendations in which way and with help of which procedures enter the market.
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Enterpreneurship Transformation
Kostoláni, Rastislav ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
In this diploma thesis are discussed the consequences caused by entrepreneurship transformation, especially from the tax and law aspect, related with the intended transformation from the associations of natural persons to a limited liability company. It contains process of implemetation by changing the enterpreneurship form. Process by fundation a limited liability company and the opportunities how transfer property by enterpreneurship transformation.
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Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia
Juřenčáková, Jana ; Wimmerová, Šárka (referee) ; Kocmanová, Alena (advisor)
This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
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Enterprise transfer of individual entrepreneurs to a limited liability company
Michálková, Alena ; Skálová, Jana (advisor)
This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.
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Business plan focusing on the choice of legal form of business
Aubrechtová, Michaela ; Pevná, Jana (advisor) ; Dvořák, Jiří (referee)
The main aim of this graduation theses is to make the draft of the business plan and evaluation of its feasibility for Květinové studio (The flower shop) Bellis in Havlíčkův Brod. Decision about appropriate legal form of business is also made. Another aim is the comparison of two kinds of legal form (limited liability company and natural person - entrepreneur) for business launching, and making financial plans for them. Then analysis and evaluation, which legal form is more suitable, is worked out. Output of this graduation theses is also an assessment if this business plan that is focused on providing services in flower desing area. Current situation, competition aned legal requirements are taken into consideration and also a chance of this project to survive or succeed.
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Foundation and origin of limited company according to Act No. 90/2012 Coll.
KOTRBA, Jaroslav
In my bachelor thesis is described the procedure of foundation and formation of the limited liability company in the context of legislation changes after 2014. The target is to analyze qualities of the limited liability company in comparison of present and former legislation valid to the end of 2013. The theoretical part of my bachelor thesis deals with general procedure of foundation and formation of the limited liability company considering both legislation changes. The practical part is focused on specific foundation and formation of the limited liability company, considering duties to the public authorities. My proposals to the legislation changes (de lege ferenda) are mentioned in the end of the practical part.
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Specifics of a limited liability company from legal and accounting perspective.
Procházka, Tomáš ; Křížová, Bára (advisor) ; Svoboda, Michal (referee)
The thesis deals with the specifics of the legislation and accounting of a limited liability company. The first part contains a definition of a limited liability company, based on the Law of Corporations and partly on the new Civil Code. The second part focuses on selected changes in legislation and their evaluation mainly comparing it to the previous one. The last part deals with accounting of a limited liability company. Some examples shown here present how to capture a specific financial transaction in the accounting. The greatest attention is paid to operations with equity.
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