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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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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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Zmena právnej formy obchodnej korporácie
Tomaníková, Martina
The theme of this diploma thesis is the change of the legal form of a business corporation focusing on transforming a limited liability company to a joint stock company. A detailed analysis of the entire transformation process has been car-ried out, with an emphasis on the project of changing the legal form. On the basis of data from the financial statements and business data CZ NACE 28, the method-ology for measuring the financial performance was selected for comparing the selected company with the sector. The aim was to verify the company's readiness to change its legal form. It also included reviewing the change in selected indica-tors before and after the company change. At the end, recommendations were made for companies planning to go through the similar change.
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Změna právní formy obchodní společnosti
Malinka, Jakub
MALINKA, J. Legal form transformation on business corporation. Diploma thesis. Brno: Mendel University 2019. The theme of this diploma thesis is the change of the legal form of a business corporation focusing on transforming a joint stock company to a limited partnership company. In this diploma thesis a detailed analysis of the entire transformation has been carried out focusing on the project of changing the legal form. In order to compare the company, the methodology for measuring the financial performance was selected for company with the sector. The analysis of changes in selected indicators has been made before and after the change of legal form. In the conclusion of the thesis, recommendations were made for business entities considering changing the legal form.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Economical aspects of criminal sanction of legal persons
FUČÍKOVÁ, Adéla
This bachelor thesis deals with selected issues of corporate criminal liability. The emphasis is primarily put on the Czech legislation, mainly on Act No. 418/ 2011 Coll., on Criminal Liability of Legal Entities and their Prosecution. The aim of this bachelor is to find out which criminal action is committed the most and how the penalties from Act No. 418/2011 affects the economy of companies. The bachelor is divided into two parts. The first part includes a description of the legal person, then general issues related to the concept of criminal liability of legal entities, including its historical development, and last chapter is the scope of the Act No. 418/2011 Coll., in particular it examines the extent of criminalization of legal persons and the characteristics of the entities that are subjected to the corporate criminal liability. The second part is focused on the analysis of criminal actions into categories and a position of the Czech Republic in the world.
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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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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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