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Performance Analysis of a Group of Companies
Dvorská, Lucie ; Rajchlová,, Jaroslava (referee) ; Fedorová, Anna (advisor)
This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.
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Financial Management of Construction Orders in the Context of a Group of Companies
Kusák, Jiří ; Kocanda,, Pavel (referee) ; Vítková, Eva (advisor)
This Master’s thesis focuses on a financial management of construction order in the context of a group of companies. The thesis is divided into two parts. The theoretical part covers all aspects of this topic, which is to describe a construction company, construction order, financial planning of construction company, financial management of construction order, and further is to define group of companies (association of companies), its contract and authorities. The practical part focuses on financial management of real construction order, which has been realized by group of construction companies. Firstly, the thesis defines costs and revenues of association of companies in detail which are related to real construction order. The practical part is further divided into three variants. First variant determines profit and loss of group of companies and its individual participants for the given period. The next two variants display designed specific model situations and their result is also to determine profit and loss of group of companies and its individual participants. The main goal of the thesis is to compare all variants together and evaluation along with comments.
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The Legal Status of a Member of the Statutory Body of a Dependant Joint Stock Company
Štaňko, Silvie ; Zahradníčková, Marie (referee)
(EN) The dissertation deals with the issue of the legal status of a member of the statutory body of a joint stock company in a situation when the influence of the concern's controlling entity interferes with his/her powers. Attention is paid in particular to the definition of the boundaries of due care and to the binding nature of the concern's guidelines and instructions. In preparing the dissertation, general methods of scientific work, such as deduction, analysis, synthesis and the descriptive method, were used. In addition, specific formal legal methods were employed, namely grammatical interpretation, logical interpretation and systematic interpretation (considering the context and place of the provisions from the point of view of the legal regulation, the system of private law, as well as from the point of view of the entire Czech legal system). As supporting methods, historical interpretation (the rules prior to the recodification of private law) and teleological interpretation (reasoning that uses the meaning of corporate law) were applied. Furthermore, the comparative method was used to a considerable extent in the preparation of the dissertation. This involves both a comparison with selected foreign rules (German, British and French) and a comparison with rules at the Community level. The...
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Influential person
Žůrek, Miloš ; Pelikán, Robert (advisor) ; Eichlerová, Kateřina (referee)
Influential person Abstract This diploma thesis deals with the status of an influential person and the legal consequences the act No. 90/2012 Coll., on Commercial Companies and Cooperatives (Business Corporations Act) associates with the fulfillment of the subject matter of interference and applies not only to the influential person but also to the influenced person, its shareholders, members of the board of directors and creditors of the influenced person. The diploma thesis is divided into three chapters. The first chapter presents the reasons for associating companies into business groups and explains differences of interference from the control and concern. The second chapter analyzes particular elements of subject matter of interference. Subsequently, this chapter answers the question of who can be considered as an influential person, who cannot be an influential person and whom the influential person can interference. The third chapter, which is given the most space in the diploma thesis, examines the most significant legal consequences of interference having direct impact on the rights and obligatios of the influential person. This chapter is mainly researching the obligation of an influential person to compensate influenced person for the harm caused by the interference and the conditions for its...
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The Legal Status of a Member of the Statutory Body of a Dependant Joint Stock Company
Štaňko, Silvie ; Černá, Stanislava (advisor) ; Dvořák, Tomáš (referee) ; Josková, Lucie (referee)
(EN) The dissertation deals with the issue of the legal status of a member of the statutory body of a joint stock company in a situation when the influence of the concern's controlling entity interferes with his/her powers. Attention is paid in particular to the definition of the boundaries of due care and to the binding nature of the concern's guidelines and instructions. In preparing the dissertation, general methods of scientific work, such as deduction, analysis, synthesis and the descriptive method, were used. In addition, specific formal legal methods were employed, namely grammatical interpretation, logical interpretation and systematic interpretation (considering the context and place of the provisions from the point of view of the legal regulation, the system of private law, as well as from the point of view of the entire Czech legal system). As supporting methods, historical interpretation (the rules prior to the recodification of private law) and teleological interpretation (reasoning that uses the meaning of corporate law) were applied. Furthermore, the comparative method was used to a considerable extent in the preparation of the dissertation. This involves both a comparison with selected foreign rules (German, British and French) and a comparison with rules at the Community level. The...
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Compensation of harm in a group of companies
Dolnák, Martin ; Černá, Stanislava (advisor) ; Patěk, Daniel (referee)
The master thesis deals with regulation of group of companies with emphasis on compensation of damages. In the introduction of the paper the law of group of companies is defined and the main purposes of the regulation are pointed out. The main aim of this legal field is to protect minority shareholders and creditors of subsidiaries through the system of compensation of damages. This primary obligation is supplemented by other legal institutes protecting vulnerable subjects. The paper also mentions leading concepts, which represent a template for the new system of regulation in the Act on commercial companies and cooperatives. The analysis of new rules concerning compensation of damages in a group of companies is determined by the structure of provisions in the Act on commercial companies and cooperatives. The most important is a new institute of influence, which protects the integrity and interests of the influenced subsidiary. In case that the parent company affects the subsidiary, the parent company shall compensate damages to the subsidiary and it shall be liable for the subsidiary's debts to its creditors. The paper provides an analysis of group of companies and compares it with rules of domestic and European tax law. It is also compared with rules in previous commercial code. Because of that...
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Single management and instructions in the group of companies
Mach, Ota ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
The main purpose of this thesis is an introduction to the new Czech group law with special emphasis on the right to give instructions to the dependent entity. The whole thesis is based on the deliberation, if the legislator succeeded in finding an adequate balance between the looser French attitude and the German regulation, which is primarily based on the protection of minority shareholders and creditors. The first chapter of the thesis is focused on the term "single management" and describes its main features - group interest, single policy and coordination and conceptual management. Moreover, the importance and form of declaration of a group is examined. A declaration of a group is a formal requirement that enables using advantages such as specific way to settle damage within the group. Following chapters are dedicated to the terms "instruction" and "management of business". It is generally forbidden by law to give instructions regarding the management of business with the exception of group instructions. The thesis explains in detail what is meant by management of business using elaboration in judicial decisions of Czech courts. Other ways how to impose influence (other than giving a direct instruction) are described as well. Particular attention is paid to the personnel changes in the bodies...
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Influential person
Čaladi, Tereza ; Pelikán, Robert (advisor) ; Černá, Stanislava (referee)
Influential person Abstract The theme of this thesis is a legal understanding of the term 'influential person' which entered the Czech legal system due to significant changes in private law, especially when the Act no. 90/2012 Coll., on Business Corporations and Cooperatives and the Act no. 89/2012 Coll., Civil code came into effect. The thesis is primarily focused on identifying and analyzing the particularities of the term, its contribution to the law of business corporations and also its use in legal practice. The thesis relies on the methodology of analyzing the valid legal enactment of influence in comparison to its evolution, legal practice and scholarly literature. The thesis is divided into five chapters in total. The first chapter introduces the term corporate group as a sign of economic concentration, and subsequently the specifics and forms of corporate groups are being discussed. The next part briefly describes the evolution and basic scheme of legal enactment of corporate groups in the Czech Republic, especially the changes in the Act no. 513/1991 Coll., Commercial code and the local sources involved in the enactment. Furthermore it also explores the legal enactment of corporate groups according to the European Union. The third chapter deals with the valid legal enactment of influence according...
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Single management and instructions in the group of companies
Mach, Ota ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
The main purpose of this thesis is an introduction to the new Czech group law with special emphasis on the right to give instructions to the dependent entity. The whole thesis is based on the deliberation, if the legislator succeeded in finding an adequate balance between the looser French attitude and the German regulation, which is primarily based on the protection of minority shareholders and creditors. The first chapter of the thesis is focused on the term "single management" and describes its main features - group interest, single policy and coordination and conceptual management. Moreover, the importance and form of declaration of a group is examined. A declaration of a group is a formal requirement that enables using advantages such as specific way to settle damage within the group. Following chapters are dedicated to the terms "instruction" and "management of business". It is generally forbidden by law to give instructions regarding the management of business with the exception of group instructions. The thesis explains in detail what is meant by management of business using elaboration in judicial decisions of Czech courts. Other ways how to impose influence (other than giving a direct instruction) are described as well. Particular attention is paid to the personnel changes in the bodies...
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