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Daňové zatížení podnikající fyzické osoby a společníka společnosti s ručením omezeným
Čačalová, Jitka
This diploma thesis deals with the tax, accounting and administrative aspects of a self-employed person and partner of a limited liability company, including mandatory social and health insurance contributions. The total burden of the selected tax bases of both forms of business is quantified for the tax period 2020 to 2023, together with the prediction of the tax and levy burden for the year 2024, which will be affected by the government consolidation package. It also includes a comparison of the total burden and a recommendation of a suitable form of business for selected levels of tax bases. Subsequently, a model example shows the procedure for the transition from self-employed to limited liability company, including accounting operations, tax implications and recommendations.
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Daňové a účetní aspekty přeměn obchodních korporací
Daňková, Markéta
This thesis focuses on the transformation of companies specifically the merger. The aim of this thesis is to suggest adequate procedure of fusion, on the basis the model examples of cross mergers of personal and capital companies. The procedure is suggested according to the described accounting and tax aspects of transformations of companies and identified problem areas.
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Založení živnostenského podnikání v oboru účetnictví
Bártová, Ivana
Bártová, I. Establishment of a small business in the field of accounting. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis describes the establishment of a trade business in the field of accounting and the choice of a suitable form for this type of business. The theoretical part describes the historical development of trade business and the specification of business and actual legal regulations. It analyses the difference between accounting and tax consultancy. The practical part of the thesis deals with the appropriate choice of legal form for starting a business in the profession of accountancy by a person who has just started business activity. It states the advantages and disadvantages of the type of business and there are recommendations to the future entrepreneur for choosing a form for this type of business. The practical part also outlines the costs associated with establishing a business and the tax burden of an entrepreneur as a self-em-ployed person compared to the establishment of a limited liability company.
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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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To what extent are financial statements applicable for settlement among the owners?
Radová, Karolína ; Skálová, Jana (advisor)
This thesis is focused on settlement with shareholders leaving a limited liability company. The process of dealing with leaving shareholder is based on determination of so-called settlement amount, which expresses the reward belonging to the shareholder for his business share. Settlement amount is defined by czech law and there are also several precedents issued by courts, which help to specify interpretation of the law. The aim is to define how a company should settle with a shareholder in order to do it fairly and honestly.
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Business Plan of Steakhouse K&K, Ltd
Rappová, Kateřina ; Pevná, Jana (advisor) ; Ezrová, Hana (referee)
The objective of the thesis is to create a business plan for starting a Steakhouse restau-rant with an offer of the best steaks and drinks. At first there will be theoretically expla-ined issues about business, startup and the estabilishment of a limited liability company. The next step si describe a business plan. In the base of survey thesis continues with practical treatment of business plan. There si solved the question about legal form of business, processing of founding budget and individualy parts of business plan including finanacial plan and financial analysis. At the and of the thesis is business plan evaluated and its results are summarized.
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Analysis of the legal aspects of doing business in the Czech Republic and Germany
Falcmanová, Barbora ; Antal, Jarolím (advisor) ; Němcová, Ingeborg (referee)
The thesis analyzes competitiveness and related business environment in the Czech Republic and Germany, also examines the legislative environment prevailing in both countries. The work is divided into three chapters. The first chapter determines the position of the two states in international competitiveness rankings. In the second chapter selected areas of the business environment are described, evaluated and compared. The final chapter is about starting a business in the Czech Republic, Germany. The thesis analyzes problems of cross-border activities of employees. Common features of both states and their differences are compared in order to be the inspiration for legal changes.
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Business plan CoffeeIN, Ltd
Shilov, Nikita ; Pevná, Jana (advisor) ; Hajdíková, Taťána (referee)
The main goal of the bachelor thesis is to create a business plan for a network of coffee kiosks in Prague and evaluate its feasibility. The operational goal is to predict and draw up a financial plan with three variations, reflecting pessimistic, realistic and optimistic view of the anticipated profit, financial situation and cash flow development. The work is divided into theoretical and practical parts. The theoretical part described the structure of the business plan and the specifics of small and medium-sized companies in detail. The theoretical background is applied to establishing a network of coffee kiosks is in the practical part. The outcome of final thesis is a structured plan for establishing and developing the company in the first year of business, which the author uses as a basic document for implementing enterprise-wide activities.
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The draft strategy of differentiation INMEX Company Ltd. the introduction of the CSN EN ISO 9001
Taichner, Radek ; Štůsek, Jaromír (advisor)
The aim of the thesis is to analyse in a society has, the introduction of INMEX quality management system according to ISO standards and to suggest possible approaches to improve the position of the company on the market has INMEX.
The work is divided into two main parts. In the first part of the work deals with the conditions for doing business in the Czech Republic. Its aim is to establish a methodology of work and clarify with the help of literature theoretical background on the basis of this work was developed. Here is explained the very concept of quality management, the individual stages of its introduction and strategic analysis tool.
In the second part of the work are given essential information about the company, a description of the situation in the company and, consequently, an analysis was made of the current situation of the company has strategic analyses, INMEX. Based on these results and the analyses of strategic research is built by the SWOT analysis.
In the end it was described how to download ISO standards in society and what are the INMEX has positives and negatives for the company. The work suggests the possibility of differentiation of society, which should lead to an increase in the competitiveness of the company. If the implementation of this strategy should be to increase the satisfaction of customers as owners of the company.
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