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Setting up of small companies in building industry in Russian
Veverka, Ondřej ; Prokůpek, Petr (referee) ; Němeček, Petr (advisor)
This master thesis deals with possibilities and conditions of entry on challenging market in Russian Federation from the point of view of setting up of company or purchasing of a existing one and also from the point of view of specifications, which are existing only just in Russia. The assignment is geographically defined on Leningrad region with focus on the urban center St. Petersburg and with branch specified on construction industry. On basis of analyzed facts in the field of accounting standards, taxation and law environment this assignment contains the recommendations in which way and with help of which procedures enter the market.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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Establishment of a joint stock company
Ovesná, Michaela ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This master thesis discusses main characteristics and the process of establishment of joint stock company in the Czech Republic. At first the work analyses the process of establishment of joint stock company through statutes of a joint stock company formation and their mandatory and optional elements. Next part of the thesis deals with the process of creation of the joint stock company by registration to the Commercial Register. The aim of this thesis is to analyse the legislation related to the establishment of joint stock company and to show some general patterns concerning establishment of joint stock company for potential founders.
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Legal status of shareholder pursuant to the Business Corporations Act
Zahradníček, Jaroslav ; Kříž, Radim (advisor) ; Pihera, Vlastimil (referee)
Shareholder is an essential part of a joint stock company. No joint stock company can exist without its shareholders. Although, due to the nature of a joint stock company shareholders are not entitled to direct exercise of executive functions in the company, they may influence the operation of the join-stock company using their shareholder's rights. In connection with participation in the company, shareholders have also other rights, in particular right to a profit share or to a liquidation share. Special rights are granted to a minority shareholders (or qualified shareholders), due to their weaker position in the company. In addition, shareholders must fulfill certain obligations towards the company, in particular to fulfill a contribution obligation and to behave loyally towards the company. The aim of this thesis is to describe in general all the rights and obligations of shareholders, i.e. to describe its legal status in the company pursuant to the Business Corporations Act. The Business Corporations Act is effective for a relatively short time (as of 1 January 2014) and though it is largely based on the repealed Commercial Code, the interpretation of certain provisions may raise more questions than answers. Therefore, this thesis also seeks to point out possible ambiguities of this new legislation and to offer a solution to them.
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The legal status of a board of directors’ member in a joint stock company after the recodification
Košařová, Dita ; Moravec, Tomáš (advisor) ; Andreisová, Lucie (referee)
New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
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The Statutes of a Joint Stock Company
Zavacký, Radoslav ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This thesis discusses comprehensively statutes of a joint stock company. The thesis analyses the mandatory and optional elements of the statutes under the Commercial Code. The aim is not to list all elements that the statutes may include, but to direct potential founder of a company to the necessary provisions of the statutes according to the purpose of the stock company. One part of the thesis deals with the adoption, modification and nullity of the statutes. There are outlined changes in regard to the new Act on Commercial Corporations which comes in force on January 1, 2014 and has an influence on the content of the status. Lastly the thesis drafts the statutes in case of the establishment of a joint stock company. The procedure respects the provisions of the Act on Commercial Corporations too.
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Legal and economic aspects of corporate governance of limited liability company and joint stock company
Havlín, Kryštof ; Kříž, Radim (advisor) ; Laštovicová, Markéta (referee)
The theoretical part of the Bachelor thesis deals with the actual concept of Corporate Governance, its characteristics, and what is being explored. It also describes selected capital companies (company with limited liability and joint stock company), in particular its administrative authorities, which play an important role in corporate governance. In further chapters, the work deals with models of corporate governance being used in the world and in the Czech Republic. The conclusion of the Bachelor thesis is devoted to the tools of corporate governance and the differences in the management of two selected companies.
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The performace of function of a member of the board of directors in the joint stock company
Kubešová, Pavlína ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The bachelor thesis concerns with the performance of function of a member of the board of directors in the joint stock company. Chapters about commencement and termination of function and its prerequisites follow after a brief characterization of the joint stock company. The crucial part is dedicated to rights and duties arising from this function, including remuneration. The attention is also focused on liability for breaching duties of the member. Legislation is compared with practice of the courts. A special chapter deals with changes from January 1, 2014 connected with Companies Act.
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The ways of dividing profit in Joint Stock Company
Böhmová, Zuzana ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor thesis describes the way of dividing profit in Joint Stock Company. It contains a theoretical part and a practical part. It looks into issues from the point of view of the Commercial Code, Accounting act and tax law. The theoretical part first deals with the characteristics of the joint stock company, then it introduces particular ways of dividing profit which are analyzed in following chapters. The theoretical part is supplemented by accounting schemes. The practical part is composed of two subchapters. The first one applies accounting solution to these issues at a complex example. The aim of the second subchapter is to verify conditions of payment of dividends in joint stock company Pragoplyn, a. s.
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