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Representation of interests in the process of adopting carbon border adjustment mechanism
Jandová, Aneta ; Martinková, Viera (advisor) ; Kučerová, Irah (referee)
The thesis addressed the topic of interest representation of business and civil society actors in the case of adopting carbon border adjustment mechanism (CBAM) as one of the regulations from climate package Fit for 55. The theoretical part of the thesis first described in general the definition of lobbying, its main strategies, and assumptions of its success. The main objective of this thesis was measuring the level of interest success of mentioned actors, for which the content analysis method was primarily used. In the comments sent by these actors to the European Commission after the publication of the draft regulation, five points of contention were chosen: disappearance of free allowances, including of indirect emissions, sector scope, existence of export rebates and use of the revenues of the CBAM for the EU general budget. Positions of chosen actors to these points were then coded using a numerical scale, on the basis of which the individual positions were then compared with the proposal adopted at the end of the legislative process. The results showed that more successful in lobbying in the case of examined regulation were business actors which had the most success in the point of existence of export rebates. On the contrary, preferences of civil society actors were closest to the final...
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Liquidation of companies in the legal theory and practice
Jandová, Aneta ; Pikola, Pavel (advisor) ; Cvik, Eva Daniela (referee)
Bachelor thesis deals with the issue of the liquidation of business corporations. In the introduction, it evaluates the legislation based on the already invalid the Commercial code and further arises of the currently applicable legal standards. It is outlined the legal status of business companies in the next section, their structure and basic schemes of their functioning in the individual stages, i.e. the establishment, the formation, the transformation and the dissolution of companies. Detailed attention is then paid to the process of liquidation, its legislation, the procedure of liquidation and the role of the liquidator. Within the framework of the liquidation process and the position of the liquidator is in detail treated the issue of disposal ordered by the courts, of which induced the specific role of the liquidator and in all stages up to the deletion from the commercial register. It is discussed in the next section about the issue and regulation of insolvency proceedings. In connection with the agenda of liquidations ordered by the court, the agenda of the courts is to outline in case of the judicial liquidation, and the timing of development and with a range of the business register. The practical part deals with the liquidation process of two specific companies where is shown the difference in the case of a company, which leads to liquidation of assets and the distribution of the liquidation balance and the company over-indebted, which does not occur not to cover the costs of the liquidation. The details are outlined the necessary costs of the liquidation and specific steps the liquidator. The financial analysis, which is assessing the selected indicators of indebtedness, it is part of the practical part. Conclusion of the work presents the view to amend the rules governing the activities of commercial companies, when in order to avoid the costs of the liquidation state-funded, it would be appropriate to introduce an obligation of the founders to pay a security deposit for those cases, when the company established.
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