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Liquidation of a business corporation
VELÁT, Marek
Annotation: This work focuses on the process of liquidation of a business corporation. The dissolution of a business corporation can be done with or without a legal successor. This topic is very extensive and has a legal basis mainly in Act No. 90/2012 Coll. and 125/2008 Coll., 89/2012 Coll. The aim of the diploma thesis is to clarify the issue of dissolution of a business corporation from the point of view of law, accounting and taxes. One of the other goals is to deal with the dissolution of a business corporation with and without a legal successor. Furthermore, selected work options for the dissolution of a business corporation are described in this work, and there are also statistics on dissolved business corporations. The research survey is conducted through a questionnaire survey, which complements the guided interview. The respondents to this research survey were selected business entities and representatives of business corporations. The evaluation of the research survey is supplemented by tables, which are followed by individual graphs.
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VANISHED CHURCHES OF SOUTH ŠUMAVA AND POŠUMAVÍ (Prachatice area)
BUKAČOVÁ, Iva
This thesis is dedicated to chart the Šumava boundary areas (previous district Prachatice). Precisely the places, where were some churches before. This thesis is not just about description material sacral monuments which is not exists any more, but also about deep understand of situation, which lead to the termination of sacral architecture (just church) or the villages themselves. The fotodocumentation is a part of the thesis. Keywords in this thesis are: Sudety, Šumava, Germany people, displacement, villages Cudrovice, České Žleby, Knížecí Pláně, Nový Svět, Strážný, church, termination, Czech {--} Germany relationship.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Possibility of using EMW radiation for killing biotic pests
Gintar, Jan ; Klečka,, Tomáš (referee) ; Pěnčík, Jan (referee) ; Šuhajda, Karel (advisor)
The remediation of building elements and structures in terms of moisture and sterilization (inactivation) of biotic pests is dealt with quite often in construction practice and in the construction industry itself, and is thus a topical issue. The issue is dealt with by specialized companies that know the use of available technology on the market, or are themselves involved in the development and improvement of these devices. Several methods are known for the removal of moisture and sterilization of biotic pests, with sufficiently high-quality data on the technology used, the suitability of the equipment used, a more detailed description of the application of the methods themselves and the results themselves. The methods themselves, for removing moisture and eliminating (inactivating) biotic pests, must be chosen according to individual requirements, as some methods will be more appropriate (more effective) and some less suitable. For the practice itself, however, it is important that the methods are sufficiently effective and at the same time available to the wider public (their economic side). In my dissertation thesis I focus on the potential of EMW radiation utilization not only for liquidation of biotic pests (fungi, fungi, wood decaying insects), but also elimination or reduction of necessary conditions for survival or development of these biotic pests. Therefore, my work also focuses on the presence of moisture, because moisture is a common factor in the vast majority of problems associated with the occurrence of biotic pests. Due to its intensity, it is one of the less time-consuming method and therefore a more cost-effective (economically) method. The research I conducted at VUT FAST focused on the use of microwave radiation in the control of biotic pests, under conditions that are close to those on real constructions. The use of a microwave method to eliminate biotic pests and at the same time to remove moisture has proved to be advantageous.
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Legal regulations of liquidation of a business corporation
Lehocký, Martin ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The goal of this master's thesis is, as the title suggests, to map out the legal regulations of liquidation process of business corporations. There are of course loads of similar thesis and monographies on the similiar topic, but after the recodification of the civil law that became effective from the 1st January 2014 the need for description of this topic is coming back again. This master's thesis desribes the legislation after the mentioned recodification of the civil law. Its goal is not to become a guide for the whole procedure of the liquidation process of business corporation. The thesis is written chronologicaly according to the procedure of liquidation mostly in its content and structure. Main goal of this thesis is to higlight the main problems and difficulties, that the persosn participating in the process of liquiadtion can face. With recodifiaction comes also the issue of judiciary, that is created by activity of courts, but the courts need longer time period to create the judiciary. In the time that this master's thesis was written (approximately two years after the new legislation became effective) the courts couldn't react in greater range on this crucial legislation change. With this issue also comes a question if the old judiciary can be used for the new legislation. In this thesis...
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Legal regulations of liquidation of a business corporation
Lehocký, Martin ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The goal of this master's thesis is, as the title suggests, to map out the legal regulations of liquidation process of companies. There are of course loads of similar thesis and monographies on the similiar topic, but after the recodification of the civil law that became effective from the 1. 1. 2014 the need for description of this topic is coming back again. This master's thesis desribes the legislation after the mentioned recodification of the civil law and its another goal is to compare the legislation after recodification with legislation that was effective before 2014 to highlight the changes brought in action by the mentioned recodifiaction. With recodifiaction comes also the issue of judiciary, that is created by activity of courts, but the courts need longer time period to create the judiciary. In the time that this master's thesis was written (approximately 20 months after the new legislation became effective) the courts couldn't react in greater range on this crucial legislation change. With this issue comes also question if the judiciary that was effective with the legislation until the end of 2013 can be used even after the recodification. In this master's thesis is this issue considered and there are decision of courts that can be still used after the recodification. The goal of this...
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Liquidation of probate estate due to excessive debts
Libert, Karel ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
This thesis deals with one of the civil procedure institutes, liquidation of probate estate due to excessive debts, also known as liquidation of heritage that is newly designated as liquidation of inheritance. The thesis aims to comprehensively cover the liquidation-of-inheritance-procedure, from the opening of inheritance proceedings till the issuance of the decision resolving the case. The thesis is divided into five sections. Introductory section explains the terminological shift from the concept of liquidation of heritage to the concept of liquidation of inheritance, it acquaints the reader with the legislation changes that took place at the turn of 2013 and 2014 and it outlines the differences between liquidation-of-inheritance-procedure and the standard inheritance proceedings. The second section of the thesis seeks to define the concept of liquidation of inheritance. The definition is being found within the sense and purpose of the legislation of this institute and it is also stated that the legal definition of this institute has not been legally established. In the third section of the thesis, there is a concise summary of development of the liquidation-of-inheritance-legislation in Czechoslovakia and the Czech Republic since the late 19th century to the twentieth century. It may be noted,...
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Dissolution of the Law Faculty of the Masaryk University in Brno
Novotný, Lukáš ; Míšková, Alena (advisor) ; Hnilica, Jiří (referee)
This diploma thesis explores the dissolution of the Law Faculty of the Masaryk University in Brno, which took place after the 1949/1950 academic year. The cancellation of the faculty was finalized by the new Higher Education Act no. 58/1950 Coll., which was passed on May 18, 1950. The act also ruined all traditional academic freedoms in the Czechoslovakia. The Communists claimed that there is no need to have so many lawyers in the new socialistic country. Therefore the legal studies remained only in Prague and Bratislava. Several faculty members were dismissed from the Law Faculty of the Masaryk University right after the overturn in 1948 due to their activity during the previous regime. Those who remained could stay at the university only for two more years. However, after the cancellation of the faculty even those professors were not allowed to pursue their life mission. A majority of them ended up working in the Academy of Sciences. The Law Faculty of the Masaryk University remained cancelled for 19 years.
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Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel
Myslivcová, Michaela ; Mlsna, Petr (advisor) ; Pešek, Jiří (referee)
The thesis "Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel" deals with the creation of the Eastern German privatization agency (THA). Further, the two major tasks of the institute, privatization and reorganization of the national wealth of the GDR, are being analyzed. After the "Treuhandgesetz" (privatization law) had been enforced, the THA soon started to sell companies out of their portfolio. Other companies needed to be shut down and people started to lose their employment. This course of action was heavily criticized by the political opposition as well as the Eastern German people, who were longing for increased wealth. In consequence, the THA started to shift its focus from privatization to reorganization. The controversy surrounding the THA in the middle of the reunification process of Germany is shown by the assassination of Mr. Rohwedder by the terrorist organization RAF. The net financial outcome after four years of management by the THA is a deficit of 200 billion DM.
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Impact of the floods in 2002 on the capital city of Prague
Šírek, Adrian ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: Impacts of the floods in 2002 on the capital city of Prague. Objectives: The aim of this work is to describe the causes, course and impacts of floods in 2002 on the capital city of Prague and compare them with floods in 1997. Methods: The methods used to obtain the necessary information on the impacts of the floods in 2002 on the capital city of Prague were a literature research, study sources research and further summarization. Results: Description of the causes of floods in 2002, description of the course of floods in 2002, description of the impacts of floods in 2002 on the capital city of Prague and their comparison with floods in 1997. Key words: water, flood, rescue, disposal, firefighter
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