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Legal regulation of the Commercial Register
Janáč, Jiří ; Zahradníčková, Marie (advisor) ; Patěk, Daniel (referee)
Legal regulation of the Commercial Register The purpose of my master's thesis is to describe the Commercial Register legislation in the Czech Republic, including both a development of the Commercial Register and its current legal framework, with regard to a recent recodification of private law which came into effect on January 1, 2014. The thesis is composed of 8 chapters. Chapter One summarizes a legislation development of the Commercial Register in Czech countries since the Austria-Hungary period through the changes of a legal system after 1989 to a current legislation after recodification. Chapter Two deals with a term and a nature of the Public Registers of Legal Entities and Natural Persons, on which all of the elemental principles of the Commercial Register are explained, when the Commercial Register had become one of the types of public registers. Subchapter about courts maintaining the Commercial Register contains an analysis of their operations. Subchapter about persons and entries that can be entered into public registers defines essential facts, which shall be entered into the register. Chapter Three explores the Commercial Register, its individual units and facts which can enter those units. It is necessary to keep the legislation generality of public registers in mind, to which a...
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Legal regulation of the Commercial Register
Janíček, Milan ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The topic of this diploma thesis is the legal regulation of the Commercial Register in the Czech Republic. The thesis focuses on various problems connected with this legal sphere and with the role of the Commercial Register as a public document. The thesis consists of seven chapters, each of them dealing with different aspects of the Commercial Register's nature. At the beginning of the thesis there is the survey of the historical development of the Commercial Register and basic facts, documents and legal regulations (e. g. Code Savary 1673, Code de commerce 1807, AHGB 1863 etc.) that were very important and influencing factors for its present appearance (as it is known in the Commercial Code N. 513/1991 Coll.) are described there. Then the basic concept and principles of the Commercial Register are explained and the principle of publicity (material and formal) on which the Commercial Register is based is analyzed. The next part of the thesis illustrates the Commercial Register's structure and defines which subjects (artificial and natural persons) and information are, according to the law, recorded there. There are also explanations of registered subjects and information and legal effects of the registration. Possible difficulties during the registration process are also mentioned. The end of the...
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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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Limity liability company in legislation and practice Czech Republic
Hanusová, Veronika ; Hájková, Ivana (advisor) ; Jansa, Viktor (referee)
This thesis deals with a limited liability company in the practice of the Czech Republic. Theoretical solutions are focused on the legislation under which Ltd. Czech modified. Examined the legislation before recodification and also following treatment. Attention is paid to the establishment and creation of the company. The practical part contains the characteristics of the two entities and the analysis of their costs associated with the formation and establishment of the Company. The amount of expenses is captured at two different times and under different laws. Based on the obtained data are calculated costs and evaluates development costs, which are necessary for s.r.o.. As outputs for evaluation of the development costs are used in tables and graphs are available for this event as the most appropriate representation. In conclusion, the results will be evaluated and will be designed to any measures or recommendations.
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Business Register of Financial Statements of Companies
KALÍŠKOVÁ, Anna
My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.
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Change of the Legal Form of Business
Vrbová, Alžběta ; Anna, Politzerová (referee) ; Svirák, Pavel (advisor)
The aim of this work is to establish a favorable form of business for 2 individuals in business under other than a business license, they want to start a business together as a legal entity. The paper describes the business conditions of these people, the characteristics of the legal forms of business, evaluating the best options and legal forms of business process change in the legal form of business.
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Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
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eGovernment: Processing of Information on Public Procurement
Bikár, Robert ; Trchalík, Roman (referee) ; Očenášek, Pavel (advisor)
This bachelor thesis deals with design and implementation of web application that downloads and visualizes data from publicly accessible registers. Acquired data are processed by XML parser and transformed into object representation. Application that was created is usable for searching natural persons, economic units, public procurements and also for displaying relations among those subjects.
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