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State enterprise
Nagy, Miloš ; Horáček, Vít (advisor) ; Černá, Stanislava (referee)
Currently there are 280 state enterprises registered in the commercial register of the Czech Republic. Although most of them are in liquidation and only few dozen is active, generally their importance lies in the purpose which their activities pursue in today's economic and political system. They operate in specific fields, which tend to be of strategic importance, their activities shall often meet a public interest. In sectors, in which state enterprises operate, they usually occupy very strong positions also due to the scale and type of assets, which they have. The distinctive features of a state enterprise gave rise to many legal questions about its nature. In the recent past, some disputes were resolved by practice whereas other issues are conceptual and can only be changed by changing the legislation. Although the systematic attention of professional public has currently not been dedicated to a state enterprise, increased interest has been noticeable in recent years in respect of particular questions relating to it, such as the issue of public procurement, information providing, or transfer of state enterprise profits to the state budget. The thesis focuses on the specifics of a state enterprise. It tries to describe its characteristics and apply them when solving practical issues which state...
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State-Owned Enterprise
Hokr, Tomáš ; Horáček, Vít (advisor) ; Plíva, Stanislav (referee)
The primary focus of this thesis is a state-owned enterprise, its basic characteristics, the State-Owned Enterprise Act as its principal source of legislation and its status given by some other laws. The state-owned enterprise is a state organization and a specific organizational legal form of business through which the state carries out management of its property, carries on a business and thereby fulfills the purpose for which state-owned enterprise was founded. Specificity is manifested mainly by its property itself, the relationship to that property, the way of establishment and by performance of quasi-shareholders' rights. The main attribute of state-owned enterprises and state organizations in general is incapacity of possession of property rights. Inability of ownership does not only contrast with the ability to bind, but also raises questions concerning the legal personality. The relationship to the property has been expressed by rather vague "right to manage", which has not been used yet. The state-owned enterprise is regulated mainly by the State-Owned Enterprise Act. This regulation, though very brief in scope, has the ambition to be comprehensive legislation for state-owned enterprises. Nevertheless it is not sufficient for the treatment of all possible legal relations arising from the...
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Accounting issues relating to the establishment of a new state organization unit.
RAJNOVÁ, Renata
This thesis was focused on the accountancy of an organizational unit of a state. First, it provides an overall view of the specifics of accountancy, property and financing of the organizational units of a state. Its main aim was to describe the accounting issues relating to the establishment of an accounting unit of a state and based on the discovered facts to propose a solution of the related problems. The issues were illustrated on the establishment of a newly created accounting unit - the General Financial Directorate. To achieve the aim of the thesis, it was essential to discover the way that the accounting unit was established, what preceded the establishment and the way that the establishment affected the accountancy of the new accounting unit. The conclusion proposes measures based on the discovered facts that are to simplify individual activities and increase the efficiency of the current system of processing the accounting sources. The proposed measures concern the improvement of the state of the accounting information system and the information network, simplifying of processing of the selected administration, and the creation of a control bond of the administration of property to accountancy.
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