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Individual Entrepreneur Transition to a Limited Liability Company
Hanusová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with a transition from an individual entrepreneur to a limited liability company. The thesis contains the information about the individual entrepreneurship (self-employed person) and the limited liability company. First, the general conceptions as enterprise and entrepreneurship are explained. Then the individuals are defined namely from a legal point of view and tax and accounting problems. Further, the basic characteristics of the limited liability company and the most important tax and accounting context are mentioned. In the next part of the thesis the transition from the individual entrepreneur to the limited liability company is generally defined. The core of the thesis is practical part that describes the concrete case of the transition from the individual entrepreneur to the limited liability company. Last but not least, the thesis contains analysis and evaluation of the financial statements and accounting of both entities. All financial statements are enclosed to this thesis.
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Business Plan - Import and Sale Chinese Carbon
Poříz, Lukáš ; Hajdíková, Taťána (advisor) ; Dvořák, Jiří (referee)
The objective of this thesis is to create a business plan for start-up company that is engaged in import and sale of carbon from China in the form of bicycle frames and accessories. The theoretical part deals with basic concepts of entrepreneurship and business plan. In the practical part is already solved specific business plan.
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Concurrence of functions – history, development and problems of past and current legal regulations
Bařinová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
According to the jurisdiction statutory representatives of companies, executives or members of Boards of Directors, cannot simultaneously be employed in the company on a position with a similar capacity. This problem has been discussed in the Czech Republic since 1993 when the first decision was held. In 2010 Supreme Administrative Court confirmed this statement and impugned the validity of health and pension insurance of this employee. The long-ignored problem has caused panic because the concurrence of functions is an issue for 80-90% of Czech companies and therefore the Ministry of Justice of the Czech Republic has initiated a legislative solution to this problem and prepared an amendment to the Commercial Code which allows the concurrence of functions.
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Legal and economic aspects of corporate governance in different types of companies
Janata, Michal ; Kříž, Radim (advisor) ; Grošpic, Pavel (referee)
Theoretical part of the thesis looks into some legal and economic aspects of corporate governance, management of limited company (společnost s ručením omezeným) and joint-stock company (akciová společnost) in czech legal system. It will compare the differences and similarities between frameworks of corporate governance in Czech republic and other countries. The thesis' objective is to chart the structure and the relations among the authorities within the company, ownership relations and stockholder issues. The practical part focuses on the differences in governing a company before and after merger (limited company -> joint-stock). The source material is an interview with the CEO and CFO of the company.
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Limited liability company – comparison of existing legislation with the legislation pursuant to the Act on Commercial Corporations
Zahradníček, Jaroslav ; Kříž, Radim (advisor) ; Hrnčíř, Petr (referee)
Due to the recodification of private law new act governing commercial companies shall apply from January 1, 2014 in the territory of the Czech Republic. The aim of this thesis is to compare existing legislation of limited liability company with the legislation pursuant to the Act on Commercial Corporations. The legislation of limited liability company should be significantly changed with many practical implications. Examples are removal of the minimal registered capital's concept, reduction of minimal investment contribution to CZK 1, the possibility to issue securities on business share, permission of more types of shares, permission of withdrawal of shareholder out of the company, new methods of voting at a general meeting including the cumulative voting, removal of the duty to create a reserve fund, the removal of the prohibition to create more companies in a row, changes in regulation of an association's agreement and many others. Major changes are not only presented, but also partially evaluated. Also many legislative deficiencies, new (and wrong) formulations in the legislation and other factors which should not appear in the legislation are pointed out. Evaluated are also relevant temporary provisions and also the impact of new legislation on limited liability companies founded pursuant to the Commercial Code.
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The comparison of the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Germany
Novotná, Eliška ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This master dissertation is dedicated to the main characteristics and to the process of establishment of Private Limited Company in the Czech Republic and Germany and to the comparison of these two national legal forms. The goal of this work is to compare Czech and German Ltd. in a very clear way, so the reader can understand what the differences of this type of company in the national legal forms mentioned above are and what have on the contrary in common. The work deals also with the Czech and German Ltd. in separated chapters in order to be the comparison for the reader comprehensible. In the end of the master dissertation is expressed the author's opinion, which national legal form of this type of company is better and in what way.
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Tax Assessment of the Transition from Natural Person to a Stock Corporation within a particular Firm
Hronovský, Josef ; Hajdíková, Taťána (advisor) ; Hartman, Vlastimil (referee)
Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.
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Business Plan
Klimešová, Markéta ; Pevná, Jana (advisor) ; Ozimá, Jarmila (referee)
This thesis focuses on the processing of the business plan. It is divided into two main parts. The theoretical part deals with business in general and the specifics in the hospitality industry. The main element of this part is a structure of the business plan. The second part is engaged in the application of a business plan for starting a restaurant with all its necessities.
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