National Repository of Grey Literature 37 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Optimalization of Tax Burden of a Corporation
Bibrová, Veronika ; JUDr. Radovan Kužel, Ph. D., (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax, specifically with a proposal to reduce the tax for a particular legal person. According to the valid legal regulations, the work is divided into three main parts. The first part deals with the theory that needs to be known for applying tax optimization to practice. The second part is a particular company to which the theory will be applied. Lastly, the third part of this work is focused on the optimization proposal of the company itself.
Bodies of limited companies in liquidation
Havelková, Lenka ; Josková, Lucie (advisor) ; Eichlerová, Kateřina (referee)
Bodies of limited companies in liquidation Abstract This diploma thesis shows the position of the liquidator and the relation with other bodies of the stock corporation in process of liquidation of the stock corporation (further referred as "company"). There is an ambiguous interpretation of current legal regulations about the liquidation of legal entities, liquidator itself and particularly terms of reference of company authorities in liquidation. There are also a lot of arguably legal question about this relation that is answered in this thesis. The purpose of this thesis is not a just definition of liquidator or valuation of problematic areas according to liquidator's position. The thesis is also targeted on the activity of liquidator inside and outside the company related to solving reciprocal relation between liquidator and authorities of the company. The thesis is using critical analysis method of existing law regulations and contemporary legislation, judgments, articles to solve controversial questions which have not been removed during recodification of civil law which united civil and commercial adaptation of liquidation of the company. During this recodification was also changed the mode of acquisition of competence of statutory authority by the liquidator of the company. The diploma thesis...
The course of a general meetings of a joint-stock company
Sáblíková, Martina ; Patěk, Daniel (advisor) ; Štenglová, Ivanka (referee)
- The course of general meetings of a joint-stock company The topic of this thesis is the course of general meetings of a joint-stock company. A joint stock-company is a limited company (a stock corporation), that means a company when membership in this company is connected with the obligation of investment contribution, either monetary or non-monetary, and that upon its formation, or when increasing its registered capital. The supreme body of a joint-stock company is the general meeting. The general meeting is a compulsory formed body regardless of the internal system of joint-stock companies, no matter if it is a monistic or dualistic board structure joint-stock company. With regard to the fact that it is compulsory, it is evident that the general meeting plays an important role in the functioning of the company itself. Within this thesis attention is also devoted to situations which are closely related to the course of general meetings. These are situations that precede general meetings, e.g. convening, and also situations after their closing. Within this thesis is also partly compared current legislation relating to joint stock companies, Act No. 90/2012 Sb., law on business corporations and cooperatives, with the previous related legislation, that means Act No. 513/1991 Sb., the Commercial...
Remuneration of members of governing bodies of joint-stock companies
Peterka, Jiří ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
1 Abstract Remuneration of members of governing bodies of joint-stock companies Remuneration of members of governing bodies of joint-stock companies is very topical. The aim of this thesis is to analyse the topic and its fundamental aspects, to compare legislation before and after the re-codification of Czech private law and to compare Czech and British law relating to remuneration. The first chapter defines the basic terms, aims and methodology of this thesis and describes relevant economic concepts (e.g. principal-agent problem, fragmentation of ownership of joint stock companies). The second chapter focuses on the issue of concurrent engagement as a director and as an employee of the company. This issue had been object of legal uncertainty in the past. The third chapter focuses on entitlement to remuneration. After the re-codification, the director is not entitled to remuneration unless otherwise stipulated by the parties. The right to be remunerated can be based on a service contract, internal directive or a resolution of the company. In certain cases, the member can be entitled to remuneration at the prevalent market rate. This is being compared in the thesis to the British regulation where decision-making about remuneration may be entrusted to the board of directors itself. On the other hand, the...
The course of the general meeting of a joint-stock company
Novotný, Radek ; Patěk, Daniel (advisor) ; Zahradníčková, Marie (referee)
The course of the general meeting of a joint-stock company The aim of this thesis is to describe the procedure of the convening and the course of the general meeting of a joint-stock company according to the new Law No. 90/2012 Coll., on commercial companies and cooperatives. The regulation of the convening and the course of the general meeting is highly important, because the general meeting is the supreme body of joint stock company, which is exclusively authorized to decide on the fundamental corporate issues. Structure of this thesis is divided into 5 chapters. The first chapter is general, introductory and it describes the definition, the regulation and the organization of the joint stock company. The second chapter is devoted to the question of the proper convention of the general meeting, which is the basic assumption to the valid course of the general meeting. In the first part of this chapter are defined reasons for convention of the general meeting and bodies of the company entitled to this step. The second part of this chapter is devoted to the methods of publication and the content of the invitation to the general meeting. The third chapter identifies issues related to participation in the general meeting. It describes forms of the participation in the general meeting and related issues, the...
Remuneration of members of governing bodies of joint-stock companies
Slatinská, Silvie ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
1 Abstract The name of this diploma thesis is "Remuneration of members of governing bodies of joint-stock companies". The goal of this work is to examine current legal framework of this topic both in legal norms of Czech Republic and in normative and recommendative acts of relevant international organizations (European Union, OECD), consequently to assess real application of these norms and eventually to appraise possibilities of enforcement of the respective principles in real-life practice. First chapter focuses on principles of integrity of business affairs and defines basic terms. Second chapter centers primarily around legal problematic of Contract on Execution of Function of Member of a Board of Directors in a joints stock company and its practical implementation. Third chapter analyses and describes - within framework of both current and historic legal norms - possibilities of various forms of remuneration, which can be however also denied under certain circumstances. Fourth chapter deals with Principles of Corporate Governance. Fifth and final chapter provides for a reflection of real life practice, i.e. how respective joints stock companies interact with legal regulation, respectively how will they interact with it. Proper remuneration policy is a complex issue, which has a free right of owners...
Actors in the transformation process of hospitals into joint stock companies in the Slovak Republic (2010-2011)
Baranková, Soňa ; Háva, Petr (advisor) ; Kotrusová, Miriam (referee)
This thesis is focused on the transformation of hospitals into joint stock companies from 2010 to the end of 2011. It is primarily aimed at actors, their actions, positions, attitudes and interests in this process. Furthermore, it is concerned with the question of the public vs. private interests in terms of health protection, ensuring the availability and quality of healthcare. The transformation process of hospitals and the position of actors is explained by the combination of economic and public policy theory - neoliberalism, economic globalization, New Public Management and Advocacy Coalition Framework. We explain actions, attitudes and interests of actors in the transformation process of hospitals by using research methods such as an analysis of selected events in health care and research of actors' actions. These research methods are based on different methods of data collecting such as semi-structured and informal interviews, a questionnaire survey and the study of secondary sources. The main aim of this thesis is an analysis of the transformation process of hospitals into joint stock companies in context of selected events in health policy, with a focus on research of actors' actions, attitudes and interests in this process. Keywords hospitals, transformation, actors, joint stock company,...
Topical Issues of Remuneration of Members of Governing Bodies of a Joint Stock Company
Tříško, Martin ; Čech, Petr (advisor) ; Liška, Petr (referee)
Topical Issues of Remuneration of Members of Governing Bodies of a Joint Stock Company Abstrakt Purpose of the thesis is to identify recommendation of changes in remuneration system of members of bodies of a joint stock company which are required by past financial crisis. Thesis evaluate the ways by which recommendations was reflected to Czech legal system. Because there is change of acts of private law, second goal of the thesis is to find and analyze changes in approach to remuneration and possible disputable questions in law. Thesis gather available specialized sources and case law regarding remuneration a analyze recommendation given by foreign authorities. Thesis is dividend to three chapters. First chapter explains basic concepts of remuneration for purposes of this thesis. Differences between past and new law is highlighted. Second part of first chapter describes remuneration law in past code and answers questions raised from case law. Second chapter pursues to analysis of financial crisis and main ways of reaction chosen by USA, OECD and EU. Last chapter describes main changes in remuneration in new law. Chapter evaluate how successfully are recommendations applied to the new law. Accent is on business corporation act and law of financial sector also. Conclusions are made in final chapter with few...
The termination of membership in a limited liability company and joint stock company
Mikuláš, Ondřej ; Horáček, Tomáš (advisor) ; Černá, Stanislava (referee)
The termination of membership in a Limited Liability Company and Joint Stock Company - abstract The purpose of this thesis is to summarize and analyze selected possibilities of termination of membership in a Limited Liability Company and Joint Stock Company together with related consequences of such termination. I have aimed especially to the actual legal regulation contained mostly in the Czech Commercial Code however taking into consideration the decision making practice of the Czech Supreme Court as well. Within the writing of this thesis I have also reviewed upcoming new regulation contained within the Act on Business Corporation. The thesis is composed of foreword, three chapters and conclusion, where the second and third are most important ones as they deal with the two most usual kinds of business corporation in the Czech Republic - Limited Liability Company and Joint Stock Company. The first chapter represents general foreword in respect of the membership in a corporation. Chapter two is composed of eight parts. Part 1 - 7 deals with specific reasons for termination of membership in a Limited Liability Company (agreement, transfer of business interest, court-ordered termination, expulsion, bankruptcy and distraint, death and winding-up) and part 8 deals with consequences of such termination as...
Merger of a parent company and its subsidiary and its specifics compared to the general regulation of mergers
Trnka, Filip ; Čech, Petr (advisor) ; Štenglová, Ivanka (referee)
Merger of a parent company and its subsidiary and its specificity compared to the general regulation of mergers The topic of this diploma thesis are the mergers between parent companies and subsidiaries. In my view, this is a very relevant topic nowadays which can be often faced in practice. The aim of this thesis is above all to describe the differences between this type of mergers and the other types (it is not my aim to describe the whole process of mergers between parent companies and subisdiaries step by step as a large part of regulation of this process is similar to the general merger process regulation). This thesis is divided into eight main chapters. In the first chapter current regulation and its historical development are outlined. The aim of the second chapter is to compare the incentives which lead to mergers between parent companies and subsidiaries and the incentives which lead to the other mergers. Of course, both partly overlap. However, there exist some differences, which are described in this chapter. Chapter three deals with the mergers between parent and subsidiary joint stock companies. To a large extent it consists of the analysis of the simplified approval process of such merger, which is included in the Czech legislature. Furthermore it includes the analysis of the share...

National Repository of Grey Literature : 37 records found   1 - 10nextend  jump to record:
Interested in being notified about new results for this query?
Subscribe to the RSS feed.