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Purchase of commercial establishment - a comparison of Czech and German law
Dočekalová, Libuše ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
This thesis compares assets deals under Czech and German law. It provides an analysis of the concept of a business undertaking from the point of view of Czech and German law, draws attention to the various transfer mechanisms of a business undertaking, and assesses and compares the position and risks of the purchaser and third parties when buying a business. The first part of the thesis defines the concept of a business undertaking under Czech law and explains its nature under German law, taking into account that German law has no legal definition of a business undertaking. The chapter concludes with an explanation of the similar aspects of the understanding of a business undertaking in both countries, while also highlighting the differences under Czech and German law. In the second part of the thesis, business undertakings as an object of purchase are examined by means of a comparative method. An analysis of the two different ways of structuring the transfer of a business undertaking is provided: transfer of the whole business undertaking vs its transfer as an aggregate of individual items through a singular succession. The third part of the thesis is dedicated to the position of the purchaser, focussing mainly on the risk of assumption of debts pertaining to the business undertaking and the...
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Non-monetary deposits into basic capital according Czech legislation
Jansová, Pavla ; Randáková, Monika (advisor) ; Molín, Jan (referee)
This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.
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Operations with the enterprise from the accounting and tax view
Fabík, Adam ; Skálová, Jana (advisor) ; Dvořáková, Dana (referee)
This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.
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Purchase of a business undertaking for the purposes of s 502 (private medical practice)
Kropáčková, Žaneta ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
- RESUME This work is concentrated on issue of purchase of medical practices which in this market period gains the importence. Even though today there is bigger and bigger demand for this transaction, legislation is not very well adapted to that. Medical practice can be perceived as undertaking pursuant to § 502 civil code. Because of that, it is possible to sell it (besides other ways) based on legal title business purchase contract pursuant to § 2175 civil code. Legal title business purchase contract is in practice used often, nevertheless whole process of purchase of medical practice based on legal title business purchase contract is not smooth. I would like to highlight the problems which can emerge. It is possible to divide this work into two parts. The first part deals with legal definitions and legal analysis of basic legal terms as undertaking, medical practice, provider of medical assistance services. We can find here also justification why it is possible to perceive medical practice as undertaking. The second part is focused on business purchase contract in general with specifics, which can arise in case of purchase of medical practice based on legal title business purchase contract. In second chapter (after the introduction), I define in general the concept of undertaking and I also...
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Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment)
Přibyl, Jan ; Horáček, Tomáš (advisor) ; Josková, Lucie (referee)
Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment) The topic of this thesis is "Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment)". From the title it is obvious that commercial establishment is an object of legal relationship but not a subject of legal relationship which is a considerable part of its understanding. With the acceptance of the Czech Civil Code a lot of changes came to this institute, including name change. This is the reason why it was necessary to conceive this matter complexly, from the basic term to specifics of particular legal relationships. The first part of this thesis is focussed on a basic term of commercial establishment and its circumscription in the Czech Civil Code, where it is understood as a set of asset and also as an agent for entrepreneurial activities. This part analyses particular kinds of commercial establishment and also branch of another parts of commercial establishment. The second part is dedicated to various examples of legal relationships where the commercial establishment might be the object. Particular legal relationships are concisely characterised. In this part there...
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Employment Relationship in Terms of the Optimization of Costs
Blažek, Ondřej ; MBA, Radek Jurečka, (referee) ; Musilová, Helena (advisor)
Bachelor thesis is focused on the creation and termination of employment and agreements on work performed outside of employment, according to the legislation of the Czech republic. Assesses the current situation in the company named Cirex s.r.o and suggests procedures to achieve financial savings. It deals with the outsourcing and agency's work in the infrastructure of this firm and streamlining the procedure before the creation of employment.
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Business, its sale and rent
Večeř, Igor ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee) ; Klimeš, František (referee)
The recent nature of the topic "Business, its sale and rent" clearly shows the social need that character of the enterprise as an object of business relationships and contracts for the sale of the business and the lease of the business is actively used. The company represents an important element which belongs to the business environment, and with the company as an object of legal relations may the businessman dispose - for example, a company can sell or hire. For the existence of the company and contract types associated with the enterprise is critical for a legal anchoring of these institutes. Enactment of these institutes is now primarily based on the Commercial Code, but in the ongoing recodification process of civil and commercial law will be the primary legislation under the New Civil Code, although it will modify the present time and the absolute business obligations. The law of contracts, which include a contract for sale of the business and the contract for the lease of the business will be "moved" by the rules of the New Civil Code. Company at a stage where is not a subject of the influence of contracts for the sale of the business, or the lease of the business, can be analyzed in terms of its "static" phase. The main subject of research in this phase of the business as such, is business...
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External Audit of Company Financial Statements
Šímová, Monika ; Stárová, Marta (advisor) ; Miluše, Miluše (referee)
This work includes theoretical information relating to the audit of financial statements. There are documented criteria for auditors and regulations that auditors must comply. Likewise, there are described mandatory requirements that auditors must meet to perform the audit work. Finally, it is pointed out the relationship of accounting and auditing. The practical part describes the work of the auditor from the first acquaintance with the business race to the auditor's report, together with a statement on the financial statements or the auditor's opinion on the audited financial statements.
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Statistical analysis of a selected company activities and its prospects
Kaminský, Tomáš ; Prášilová, Marie (advisor) ; Hošková, Pavla (referee)
The bachelor thesis is focused on statistical analysis of major economic indicators of a selected company in the timeframe of 2004 to 2013. Firstly, the financial health through financial ratios (profitability, activity, liquidity and debt) is assessed. Source data is based on the balance sheets, the profit and loss statements and the internal company information. The results are supplemented by calculating the bankruptcy Altman Z-score model. Using elementary characteristics and time series analysis, aggregated revenues and expenses of the selected company are evaluated. The thesis includes a forecast of the future development of these economic indicators. Based on the results of the analysis, several proposals and recommendations for further development in the economic and business environment of the Czech Republic are formulated.
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Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment
Dostál, Jiří ; Kadlecová, Eva (advisor) ; Milan, Milan (referee)
The topic of my diploma thesis is " Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment". The main objective of my thesis is to explain and compare two legal institutes that are frequently used in order to change financial or proprietary structure in a business corporation. In my thesis I analyse the most important aspects which have to be taken into consideration while making these transactions. These aspects are legal, accounting and tax viewpoints that are crucial for a responsible seller or purchaser to consider according to the aim he wants to achieve by this transaction before the disposition commencement with one of these institutes. In practical part of my thesis I present some examples and their references following particularly from judicature of superior law courts (legal source since 1 January 2014 ) which show consequences and their view of aspects of individual steps concerned with share or company conversion. Further the practical part contains specific accounting methods and taxes related to these transactions.
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