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Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment
Dostál, Jiří ; Kadlecová, Eva (advisor) ; Milan, Milan (referee)
The topic of my diploma thesis is " Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment". The main objective of my thesis is to explain and compare two legal institutes that are frequently used in order to change financial or proprietary structure in a business corporation. In my thesis I analyse the most important aspects which have to be taken into consideration while making these transactions. These aspects are legal, accounting and tax viewpoints that are crucial for a responsible seller or purchaser to consider according to the aim he wants to achieve by this transaction before the disposition commencement with one of these institutes. In practical part of my thesis I present some examples and their references following particularly from judicature of superior law courts (legal source since 1 January 2014 ) which show consequences and their view of aspects of individual steps concerned with share or company conversion. Further the practical part contains specific accounting methods and taxes related to these transactions.
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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Shares in companies after recodification
Hlaváčková, Lucie ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This thesis deals with shares in companies representing participation rate of the shareholder in a company and his rights and duties resulting from. At first I analyse establishing and regime of companies. Then I deal with kinds of shares in company limited by quarantee and private limited company. Finally, I focus on profit share, settlement and liquidating share. The aim is to analyse new Czech legislation.
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Limited liability company
HUDÁK, Vasil
A comparison of the limited liability company with exclusive Czech ownership interest with entities of the same legal form with foreign ownership interest was the main target of the bachelor work. Analysis of the position of a limited liability company among other business entities in the Czech Republic was stated as a second target of the work. The last target given for the thesis was to analyse the legislation of this legal form in the frame of current practice of the court.
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Společenství vlastníků bytových jednotek
Bergman, David ; Zdráhalová, Miluše (advisor) ; Žák, Květoslav (referee)
Práce analyzuje právní úpravu zvláštní právnické osoby ? společenství vlastníků jednotek. Práce se zabývá vlastnictvím jednotek a spoluvlastnictvím společných částí domu, dále členstvím ve společenství, orgány a důležitými dokumenty společenství. Součástí analýzy je i ekonomická činnost společenství např. z hlediska daní, účetnictví, pohledávek, správy domu aj. V závěru práce jsou navržena řešení vybraných praktických problémů společenství vlastníků jednotek.
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