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Merger of a parent company and its subsidiary and its specifics compared to the general regulation of mergers
Trnka, Filip ; Čech, Petr (advisor) ; Štenglová, Ivanka (referee)
Merger of a parent company and its subsidiary and its specificity compared to the general regulation of mergers The topic of this diploma thesis are the mergers between parent companies and subsidiaries. In my view, this is a very relevant topic nowadays which can be often faced in practice. The aim of this thesis is above all to describe the differences between this type of mergers and the other types (it is not my aim to describe the whole process of mergers between parent companies and subisdiaries step by step as a large part of regulation of this process is similar to the general merger process regulation). This thesis is divided into eight main chapters. In the first chapter current regulation and its historical development are outlined. The aim of the second chapter is to compare the incentives which lead to mergers between parent companies and subsidiaries and the incentives which lead to the other mergers. Of course, both partly overlap. However, there exist some differences, which are described in this chapter. Chapter three deals with the mergers between parent and subsidiary joint stock companies. To a large extent it consists of the analysis of the simplified approval process of such merger, which is included in the Czech legislature. Furthermore it includes the analysis of the share...
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Duty od Care of Members of Statutory Bodies in Capital Business Companies and its Relation to Internal Compliance Programs
Andreisová, Lucie ; Dědič, Jan (advisor) ; Boháček, Martin (referee) ; Lasák, Jan (referee)
The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen as an institute helping members of statutory bodies of capital business companies in fulfilling specific requirements and obligations of their duty to carry out the statutory function with due (managerial) care. The existence (implementation) of an internal compliance program is quite commonly connected with so called regulated markets and also with individual business corporations whose ownership structure extends the boundaries of the Czech Republic (typically British or American business corporations seated in the Czech Republic). But what about a wide neutral zone of Czech business corporations, i.e. especially small and medium-sized capital business companies? Shall these implement an internal compliance program as well? And, if so, on what grounds and with what benefits?
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Firm Analysis by Different Methods
Němec, Vlastimil ; Ing.Vladimír Bartoň (referee) ; Hanušová, Helena (advisor)
This bachelor thesis focuses on the analysis of the selected company. The author of this thesis has a goal to evaluate both the external and internal business area of the company. Furthermore, the author deals with issues of the situation in the company for the period since its inception in the Czech Republic and with processes which are and were necessary in the beginning of adaptation to the Czech market. It’s also desired, that processes of the analysis are the realest possible concerning the company. The author of this thesis has an ambition to achieve maximum benefits for the real improvement of the situation.
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Joint Stock Company with Subsidiaries and Methods Their Taxation
Věžníková, Lucie ; Palásek, Marek (referee) ; Svirák, Pavel (advisor)
The bachelor´s diploma thesis deals with the subject matter of taxation of joint stock companies and their subsidiaries within the European Union. The subject matter is discussed from legal, fiscal, and accounting approach. The bases for the practical part were taken from the current situation of the respective company ENVINET a.s a ENVINET Slovensko s.r.o.. The practical part seeks for an optimal suggestion of their taxation.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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Analysis of the Selected Firm
Kudličková, Barbora ; Janáč, František (referee) ; Hanušová, Helena (advisor)
This thesis analyzes the selected companies. I am going to use in my work analysis dealing with both external and internal business environment, branch environment and also the assessment of the situation in the company for the last three financial years. Individual analysis will be closely specified in the work and deployed in the real company environment . Based on established facts, the ompany will be recommended possible solutions to improve the current situation.
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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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