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European private company (SPE)
Bednářová, Tereza ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
This bachelor's thesis focuses on the statute of a European private company (SPE)- a new European limited liability company intended for small and medium sized enterprises. In the thesis there is a summary of all the initiatives prior to the proposal for the Council regulation on the Statute for a European private company. There is also a summary of the proposal itself and the main characteristics of the company followed by a summary of a number of compromise proposals trying to find a suitable solution for the main problematic areas. After considering advantages and disadvantages of the statute of a European private company, the thesis concludes that the statute would a beneficial factor for the EU due to improvements for the European market and conditions for small and medium sized enterprises.
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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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Comparison of the process of establishment of Private Limited Company in the Czech Republic and Gesellschaft mit beschränkter Haftung in Austria
Mojžíšová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The master thesis "Comparison of the process of establishment of Private Limited Company in the Czech Republic and in Austria" deals with the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Austria. The goal of this thesis is to compare the process of establishment in a clear way to enable the reader to understand the similarities and differences between the process of establishment in the Czech Republic and in Austria. The thesis is divided into thematic units to be synoptic, the development of legal regulation of Private Limited Company in the Czech Republic and in Austria is shortly described in the first one. The following chapters focus separately on the process of establishment in the Czech Republic and in Austria and the last chapter compares both legislations.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Financial Analysis of PFT, Ltd
Lacková, Martina ; Pevná, Jana (advisor) ; Hajdíková, Taťána (referee)
The financial situation of limited company PFT is evaluated in the period 2008 to 2013 through techniques of financial analysis. Then the resulting values are compared with the recommended values, sector averages and values of selected competing companies with limited liability. Multivariate methods of intercompany comparison are applied for a more comprehensive assessment of financial management. The conclusion is focused on summarizing the results, identifying strengths and weaknesses and proposing appropriate measures.
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Založení a vznik s.r.o. ve světle rekodifikace soukromého práva
Růžičková, Eliška
Ruzickova, E. Formation and Incorporation Ltd. in light of the recodification of private law. The thesis. Brno: Mendel University in Brno, 2015. This thesis deals with problems related to the establishment and creation of a limited company and is a simple guide for aspiring entrepreneurs. It explains in detail the various steps in the establishment of the company after the recodification law, which takes effect untill 1st of January 2014. The work is divided into two main section - theoretical and practical. The theoretical part defines basic information about limited liability companies and focuses on the process of establishing a foundation of the company. In practical part are detaily described different activities that are necessary for the successful establishment of a limited liability company, the findings of the establishment costs Ltd., both time and financial costst. Furthermore, practical section gives the possibility of establishing the company "turnkey", that nowadays market offers, and to compare these options with a personal foundation. In a practical part are also listed changes that has occured during recodification and has influence on Ltd. in greater extend than is only foundation of company.
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Prevod vlastníckeho práva medzi obchodnými korporáciemi - zmeny v súvislosti s rekodifikaciou súkromného práva
Mitošinka, Michal
Bachelor thesis is focused on impacts of changes in legislation relating to business corporations as business entities in the area of transfer of ownership. The thesis consists of two parts - theoretical and practical. The theoretical part is focused on the study and analysis of literature and scientific approaches to research problems. There is also included a discussion of relevant legislation and its comparison. In the practical part this gained theoretical knowledge is applied to specific examples. At the end of this bachelor thesis are evaluated positive, possibly negative impacts on the efficiency of the company management.
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