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Corporate Income Tax Optimization in a Selected Corporation
Hortová, Marie ; Ležáková, Kamila (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the optimization of income tax of a chosen business corporation, specifically AGROCHEMA, cooperatives. The thesis is based on the effort to reduce the tax liability of the cooperative by the means of the valid legislation. The first part deals with the theory, which is used to elaborate other parts of the thesis. The second part presents the chosen company and calculates its current tax liability. The third part contains proposals of options for tax optimization and subsequent calculation of tax liability with suggested proposals.
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Representation of a business corporation by its governing body
Lemberger, Jiří ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
The Master's thesis deals with issues of representation of business corporation by its governing body. The thesis is composed of an introduction, three chapters and a conclusion. Every chapter consists of four parts. The last part of each chapter contains brief summary of the most important issues of the particular chapter. The main aim of this thesis is to analyze most important issues concerning with representation of business corporation by its governing body and to compare recent legislation with the legislation effective till the 31st December 2013. The aim of this thesis is also to evaluate the changes which occurred in accordance to the new legislation and to examine if it is possible to use former jurisprudence recently. The first chapter is considered as introductory and contains the explanation of basic terms which are important for the other parts of the thesis. The first chapter is focused on definition of business corporation and evaluation if the business corporation is capable of acquiring rights and incurring obligations or not. In the first chapter it is also described the issue of corporation's representatives and scope of their powers. The second chapter is concerned with the representation of business corporation by members of its governing body. At the beginning of this chapter...
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Status of governing body of business corporation in liquidation
Mach, Jaroslav ; Josková, Lucie (advisor) ; Hurychová, Klára (referee)
Status of governing body of business corporation in liquidation Abstract The frequency of cases of business corporations in liquidation has an increasing trend, however, it cannot be said that the academic interest would sufficiently cover the topic of liquidations. There are still a number of insufficiently answered questions that lead to completely opposite conclusions in practice. This diploma thesis deals with one such issue, which is the position of the statutory body of a business corporation in liquidation. In the ranks of the professional community, one can also encounter certain doubts about the existence of the statutory body of a business corporation in liquidation, that the statutory body should cease to exist. This paper seeks to answer this question through a critical analysis of legal regulations and compilations of works by the professional community. At the beginning the work briefly defines the individual terms in the first chapter for the needs of this work in order to maintain the conceptual unity. The terms are business corporation, statutory body, liquidation and its purpose and, last but not least, the liquidator. First, however, the question of the existence of the statutory body of a business corporation in liquidation must be resolved. Here, I conclude, by means of a critical...
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Savings and loan cooperative as a business corporation
Urbanová, Diana ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Savings and loan cooperative as a business corporation Abstract This thesis deals with typical features of the savings and loan cooperative as a business corporation. The aim of the thesis is to compare the specific legal regulation of savings and loan cooperatives with the general legal regulation of business corporations and, especially, with the legal regulation of cooperatives. As a follow-up of the performed comparison, the thesis identifies features identical and, in the first place, features different, specific for the savings and loan cooperative. Such specific legal regulation is a matter of a more in-depth analysis of particular provisions and mutual relations thereof. The thesis is organised in three chapters. The first chapter includes classification of business corporations and their particular typical features, some of which are present in savings and loan cooperatives, too. The second chapter deals with historical development and importance of savings and loan cooperatives, while putting accent on the basic cooperative principles, such as cooperative democracy or an emphasize on the membership principle. Then it explains the origin of numerous restraining measures applicable to savings and loan cooperatives and making them similar to banks. The third, crucial chapter contains an analysis of...
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(Non-)transferability of shares in business corporations
Coufal, Ondřej ; Eichlerová, Kateřina (advisor) ; Josková, Lucie (referee)
(Non-)transferability of shares in business corporations Abstract This diploma thesis deals with (non-)transferability of shares in unlimited partnership, limited partnership, limited-liability company and joint-stock company. A share represents participation of a shareholder in business corporation. Each form of business corporation has a different modification of share transferability in the Business Corporation Act. Transfer of share is either prohibited, limited or allowed without any limitation. The rules on transferability also differ as to whether shareholders may deviate from them or not. The differences are mainly due to the personal or capital nature of the business corporation. The aim of this work is to determine the reasons which led the legislature to current transferability of shares in business corporations and to assess whether this legislation an appropriate solution is. The diploma thesis is structured into five parts. The first part deals with the theoretical introduction and defines a share and business corporations. The second and third part of the diploma thesis provides a detailed analysis of the transferability of the share in business companies, including the explanatory uncertainties and discussions that the current legislation raises. Part of the second part is also the...
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Project management in business corporation
DUDOVÁ, Karolína
The thesis describes the project management activities. The thesis characterizes the stages of the procedure and its most widely used project management methods. From the selected company one project is carried out and interpreted by all the stages of the project management. The thesis also describes the greatest problems with project management in the company and suggest possible changes to improve. The aim of the thesis is to evaluate the project management in the selected business corporation and it suggest how to improve the prosperity and business continuity.
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Comparison of sport clubs in Radotin and Zbraslav
Vodičková, Lucie ; Flemr, Libor (advisor) ; Jansa, Petr (referee)
Title: Comparison of sport clubs in Radotin and Zbraslav Targets: This thesis aims at producing an overview of the sport associations in Prague's district no. 16, namely in Radotin and Zbraslav. The thesis is to compare the differences in ensuring and carrying on sports activities within the association sphere in the given areas. Methods: For the purposes of the thesis the following methods have been used, namely a structured nonstandard interview, descriptive analysis and comparison. Results: It follows from the thesis that the associations based in Radotin do, indeed, function better that those situated in Zbraslav. That is especially true as regards their price policy, financing by way of subsidies, coaching stuff, organising of sports events as well as the cooperation with the public. On the contrary, Zbraslav associations have developed better cooperation with schools. Sport clubs in Zbraslav are more focused only on children and youth. In contrast, the Radotín sports clubs are trying to involve in its work all ages. For the purpose of presenting the sports overview we have created systematisation of sports facilities, database of contacts of executive directors of associations and comparative table of certain Radotin and Zbraslav sport associations. Key words: association, the articles of...
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Representation of a business corporation by its governing body
Lemberger, Jiří ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
The Master's thesis deals with issues of representation of business corporation by its governing body. The thesis is composed of an introduction, three chapters and a conclusion. Every chapter consists of four parts. The last part of each chapter contains brief summary of the most important issues of the particular chapter. The main aim of this thesis is to analyze most important issues concerning with representation of business corporation by its governing body and to compare recent legislation with the legislation effective till the 31st December 2013. The aim of this thesis is also to evaluate the changes which occurred in accordance to the new legislation and to examine if it is possible to use former jurisprudence recently. The first chapter is considered as introductory and contains the explanation of basic terms which are important for the other parts of the thesis. The first chapter is focused on definition of business corporation and evaluation if the business corporation is capable of acquiring rights and incurring obligations or not. In the first chapter it is also described the issue of corporation's representatives and scope of their powers. The second chapter is concerned with the representation of business corporation by members of its governing body. At the beginning of this chapter...
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Using of Creative Accounting in Selected Company
Hýblová, Petra ; Fedorová, Anna (referee) ; Zemánková, Lenka (advisor)
This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.
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