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Duty od Care of Members of Statutory Bodies in Capital Business Companies and its Relation to Internal Compliance Programs
Andreisová, Lucie ; Dědič, Jan (advisor) ; Boháček, Martin (referee) ; Lasák, Jan (referee)
The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen as an institute helping members of statutory bodies of capital business companies in fulfilling specific requirements and obligations of their duty to carry out the statutory function with due (managerial) care. The existence (implementation) of an internal compliance program is quite commonly connected with so called regulated markets and also with individual business corporations whose ownership structure extends the boundaries of the Czech Republic (typically British or American business corporations seated in the Czech Republic). But what about a wide neutral zone of Czech business corporations, i.e. especially small and medium-sized capital business companies? Shall these implement an internal compliance program as well? And, if so, on what grounds and with what benefits?
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Liquidation of business corporations without legal successor in the Czech Republic
Polakovičová, Jana ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."
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Evaluation of the Financial Situation of the Selected Company
Ondroušek, David ; Novotný, Zbyněk (referee) ; Folprechtová, Lucie (advisor)
The bachelor’s thesis is focused on evaluation of financial situation for choosen business corporation for last five years. In the thesis are used selected financial analysis methods. Results will be interpreted and compared with industry average or recommended value. The main part is to find the cause of the adverse condition and suggest solution for improve the situation. The bachelor’s thesis is based on financial statements (blance sheet, profit and loss statement, cash flow) provided by business corporation.
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The Creative Accounting in the Selected Company
Veselá, Lucie ; Pikl, Zdeněk (referee) ; Zemánková, Lenka (advisor)
The topic of the diploma thesis is creative accounting used in accounting of a certain business corporation. First, main terminologies that are important for creative accounting are identified. Further, various practices of creative accounting of a business corporation dealing with construction works are identified. Correct re-accounting of all accounting transactions that are in contradiction with laws is proposed. The analytical part summarizes all and compiles account sheets corresponding with the authentic and honest portrayal of accounting entity.
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Development of Small Company
Ptáčníková, Jitka ; Dvořák,, Jiří (referee) ; Koráb, Vojtěch (advisor)
The diploma thesis is focused on a small company development. At first, the strategic analysis of the selected company and its relevant environment is performed. Afterwards, the foreign market analysis, which the company plans to enter, is carried out. Based on the analyses results, the company's business development measures are proposed.
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Analysis of the financial statements of the selected business corporation from the perspective of a potential creditor
Hospůdka, Tomáš ; Jošt, Marek (advisor) ; Králíček, Vladimír (referee)
This bachelor thesis is focused on analysis of the financial statements from the perspective of a potential creditor. The first chapter deals with the financial statements in accordance with the Czech legislation valid until the end of 2015. The next chapter describes the creditor and his main interests in the financial statements of the selected business corporation. The following section is devoted to selected indicators of the financial analysis that creditor may use for making decisions. In the practical part the financial statements are analyzed from the perspective of the creditor. Then the indicators of the financial analysis were calculated and evaluated. The aim of this bachelor thesis is to decide whether the potential creditor would be willing to provide a credit to the selected business corporation or not.
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Internal accounting guidelines of company
Indrová, Vladislava ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.
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Organizational problems during incorporating and dissolving companies within selected countries
Vasková, Klára ; Malý, Milan (advisor) ; Koscelník, Štefan (referee)
This thesis focuses on issues connected to incorporation and dissolution of business corporation (company) in Czech Republic and in United Kingdom. The aim of this thesis is to compare and evaluate the complexity, time and cost demandingness of incorporation and dissolution of Czech limited liability company and its British equivalent -- private limited company. The first part using Czech and British laws to determine theoretical base describing available legal form of business in the mentioned countries and mention Czech and British commercial register. Following practical part uses theoretical base for determination of necessary genuine procedures. The findings identified in the practical part are reviewed in conclusion that shows that the United Kingdom is a better country to incorporate and to dissolve a limited liability company.
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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The liquidation of business corporations without legal successor
Rejzková, Lucie ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.
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