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Choice of Business Form
Omerović, Anela ; Ing.Mertová Šárka (referee) ; Svirák, Pavel (advisor)
The thesis is focused on business in the Czech Republic. The aim of this thesis is to evaluate and compare the various forms of business. The theoretical part describes the advantages and disadvantages of different types of businesses. Based on all these findings I will try to choose the most appropriate option for two starting businessmen.
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Proposal for an amendment juristic forms of business subject
Krýsa, Pavel ; Kružík, Milan (referee) ; Martinovičová, Dana (advisor)
The legal form change of a trading company conversion is a difficult process due to which the structure of the company changes dramatically. This step is a result of the company dramatical growth. Also lately the company goes through increasing demand factor of its market environment. The purpose of the company legal form change in our case is a clearer capital structure assignment and also the possibility of free tallage disposal.
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Non-financial causes of bankruptcies of small and medium-sized enterprises
Doležalová, Eva ; Koráb, Vojtěch (advisor)
My dissertation thesis deals with new non-financial causes of bankruptcies of small and medium-sized enterprises. The origin of the idea is based on considerations of leading experts on Czech insolvency law, who believe that the financial tightness, which leads to bankruptcy, is necessarily preceded by anomalies in non-financial areas. Research questions for confirming appointed hypotheses have been addressed directly to bankruptcy managers, insolvency administrators and owners of the South Moravia region companies, which have become insolvent. Innovations and consistent attitude towards them, the number of members and their function in the management of the enterprise, employees who are familiar with the visions and plans of business and outsourcing are defined as key areas for the function of a small and medium enterprise. My dissertation thesis offers a rapid test in corporate health with regard to the hypothesis identified in a particular company ond it offers a detection whether the company is healthy, immunocompromised or sick. The thesis also offers the following use of recommended remedies.
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Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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Choice of legal forms of business for an individual entrepreneur from accounting and tax side
Jurečková, Petra ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis on the topic of Choice of legal forms of business for an individual entrepreneur from accounting and tax side deals with legal forms for small entrepreneurs. After the first analyze the main topic becomes an entrepreneur who does business on the basis of its legal personality and a partner who is the only owner of limited company. Single chapters analyze the issue from the point of accounting, tax and legal. The practical part of the thesis contains model examples. The first part of examples compares tax burden of the partner and entrepreneur and the second part of examples shows evidence of the most usually transaction which can arise on the beginning of business, at first in the tax record and then in accounting.
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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Comparison of the process of establishment of Private Limited Company in the Czech Republic and Gesellschaft mit beschränkter Haftung in Austria
Mojžíšová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The master thesis "Comparison of the process of establishment of Private Limited Company in the Czech Republic and in Austria" deals with the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Austria. The goal of this thesis is to compare the process of establishment in a clear way to enable the reader to understand the similarities and differences between the process of establishment in the Czech Republic and in Austria. The thesis is divided into thematic units to be synoptic, the development of legal regulation of Private Limited Company in the Czech Republic and in Austria is shortly described in the first one. The following chapters focus separately on the process of establishment in the Czech Republic and in Austria and the last chapter compares both legislations.
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