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Transformation of Crafts Company and Its Next Development
Dacíková, Marie ; Vaškovičová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.
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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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Strategic Development of Small Company
Štěpánová, Kristýna ; Grulichová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis is focused on development strategy of a small company. The work deals with transfer of trade to a limited liability company and its future development. On the basis of the theoretical knowledge are solved the analysis of the internal and external environment. Practical part contains implementation of the change and proposals for further development of the company. At the end, schedule of its implementation is designed.
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Rights and duties of members of a limited liability company
Řeháková, Renata ; Patěk, Daniel (advisor) ; Oehm, Jaroslav (referee)
Summary: The reason for choosing the topic of my thesis was primarily the popularity of a Limited Liability Company as a form of a corporation suitable especially for small and medium-sized undertakings and practical usability of the knowledge about this issue. During their life businessmen and other legal persons encounter the form of Limited Liability Company almost daily and they participate very often in its business with a prospect of profit. This is why the knowledge about the rights and duties as of a member of the Limited Liability Company is very important and helpful. The main object of this thesis is to focus on a broader description of members' legal position concerning their membership in the Limited Liability Company. Even though each right and duty is described in a separate chapter they need to be understood in their mutual coherence as a complex. My research begins with a general characteristic of a business corporation as a product of commercial law and a general description of the nature and specifics of the Limited Liability Company within the Czech legal order. The merit of this thesis is to analyze each right and duty of the member in detail. These are further divided into proprietary and non-proprietary rights and duties. Nevertheless, such a distinction cannot be always strict....
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Duties of members of Limited Liability Company
Balýová, Lucie ; Patěk, Daniel (advisor) ; Černá, Stanislava (referee)
Summary: Limited Liability Company is so popular form of a corporation suitable. I can say, this type of company is the most popular form of business organization. To have some knowledge about this issue could be very helpful and that is a reason of choosing this topic of my thesis. The regulation of duties of members of a limited liability company in the Commercial Code is only a little part of the whole limited liability company, but very I think, it is very important part. The regulation of duties members of a limited liability company is complex with their right and often should be view together. But on the other hand, sometimes the text of Commercial Code says nothing about the particular position of the member in the company and must be used theory. The most important of my thesis is to focus on the main duties of members of a limited liability company and the position of them. Every each duty of members I described in a separate chapter. I tried to explain every one duty in relation with other duties to explain mutual interconnection as a complex unit. The legal regulation of the Limited Liability Company should be often so much formal and complicated. At the end of my thesis I get special section for new regulation of business law because present Commercial Code is to be replaced by the new one Code...
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Vacant membership interest in a limited liability co.
Donátová, Elena ; Zahradníčková, Marie (referee)
A vacant membership interest is not an emerging concept in Czech law; disposition of vacant membership interest was regulated already by Section 113(5) and 113(6) of the then applicable Commercial Code. The legislative rules, however, were criticised for being incomplete and hence difficult to be applied: regulated as transferable to the company, the vacant membership interest could be transferred by the company to another company member or third party; if the membership interest was not transferred, the company was required to reduce its registered capital or distribute the vacant membership interest among the remaining company members. The newly enacted amendments have impacted a number of related concepts, introduced a liberalised company law regime and weakened the relationship between company members and companies. The calls on the government from the professional public to introduce a more flexible company law regime, give way to contractual freedom and expand the circumstances in which the company members have a right to withdraw from the company have been heard. The concept of vacant membership interest, now constructed on the principle of company member's representation, was completely revised. The rules introduced by the re-enacted Business Corporations Act are quite complex and detailed;...
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Vacant membership interest in a limited liability company
Donátová, Elena ; Černá, Stanislava (advisor) ; Liška, Petr (referee) ; Zahradníčková, Marie (referee)
A vacant membership interest is not an emerging concept in Czech law; disposition of vacant membership interest was regulated already by Section 113(5) and 113(6) of the then applicable Commercial Code. The legislative rules, however, were criticised for being incomplete and hence difficult to be applied: regulated as transferable to the company, the vacant membership interest could be transferred by the company to another company member or third party; if the membership interest was not transferred, the company was required to reduce its registered capital or distribute the vacant membership interest among the remaining company members. The newly enacted amendments have impacted a number of related concepts, introduced a liberalised company law regime and weakened the relationship between company members and companies. The calls on the government from the professional public to introduce a more flexible company law regime, give way to contractual freedom and expand the circumstances in which the company members have a right to withdraw from the company have been heard. The concept of vacant membership interest, now constructed on the principle of company member's representation, was completely revised. The rules introduced by the re-enacted Business Corporations Act are quite complex and detailed;...
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Vacant share
Novák, Petr ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
English summary rigorous thesis - Vacant share In this rigorous thesis named The Vacant Share I engage in analysis of the legal nature of the term vacant share in a private limited company and in analysis of legal relations pertaining to the release of a business share, especially of the use of a vacant share and property settlement with a former shareholder. The starting point for my conclusions is my emphasis on the content of the term share in a private limited company, thus emphasis on shareholder's participation in a company, which is represented by the share, while I infer the legal nature of a vacant share from the fact, that the release of a business share occurs as a result of termination of shareholder's participation in the company without anyone else getting into the position of the former shareholder. Although my conclusions gave rise to doubts whether a vacant share is a thing in legal sense, I finally came to the conclusion that a vacant share is an intangible movable thing which is not owned by anyone, even though it does not show legal features of a thing in legal sense. After all, a vacant share is a thing because the law stipulates so. In this thesis I significantly engage in analysis of legal relations regarding the use of a vacant share, in the course of which I identified features in...
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Duties of members of Limited Liability Company
Balýová, Lucie ; Patěk, Daniel (advisor) ; Černá, Stanislava (referee)
Summary: Limited Liability Company is so popular form of a corporation suitable. I can say, this type of company is the most popular form of business organization. To have some knowledge about this issue could be very helpful and that is a reason of choosing this topic of my thesis. The regulation of duties of members of a limited liability company in the Commercial Code is only a little part of the whole limited liability company, but very I think, it is very important part. The regulation of duties members of a limited liability company is complex with their right and often should be view together. But on the other hand, sometimes the text of Commercial Code says nothing about the particular position of the member in the company and must be used theory. The most important of my thesis is to focus on the main duties of members of a limited liability company and the position of them. Every each duty of members I described in a separate chapter. I tried to explain every one duty in relation with other duties to explain mutual interconnection as a complex unit. The legal regulation of the Limited Liability Company should be often so much formal and complicated. At the end of my thesis I get special section for new regulation of business law because present Commercial Code is to be replaced by the new one Code...
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Rights and duties of members of a limited liability company
Řeháková, Renata ; Patěk, Daniel (advisor) ; Oehm, Jaroslav (referee)
Summary: The reason for choosing the topic of my thesis was primarily the popularity of a Limited Liability Company as a form of a corporation suitable especially for small and medium-sized undertakings and practical usability of the knowledge about this issue. During their life businessmen and other legal persons encounter the form of Limited Liability Company almost daily and they participate very often in its business with a prospect of profit. This is why the knowledge about the rights and duties as of a member of the Limited Liability Company is very important and helpful. The main object of this thesis is to focus on a broader description of members' legal position concerning their membership in the Limited Liability Company. Even though each right and duty is described in a separate chapter they need to be understood in their mutual coherence as a complex. My research begins with a general characteristic of a business corporation as a product of commercial law and a general description of the nature and specifics of the Limited Liability Company within the Czech legal order. The merit of this thesis is to analyze each right and duty of the member in detail. These are further divided into proprietary and non-proprietary rights and duties. Nevertheless, such a distinction cannot be always strict....
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