National Repository of Grey Literature 6 records found  Search took 0.02 seconds. 
Exchange Rate Differences in Debtors and Creditors Relationships
Tioková, Barbora ; Taubingerová, Michaela (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the analysis of exchange differences arising on creditor and debtor relationships, it also specifies situations when exchange differences do not arise. The thesis deals with determining a correct accounting method to record Value Added Tax connected with creditor and debtor relationships. This thesis includes instructions which an entity can use when recording the exchange differences.
Selected matters covered by statutory provisions on shareholders protection as set out in the commercial code
Pokorná, Veronika ; Štenglová, Ivanka (advisor) ; Dvořák, Tomáš (referee) ; Macek, Jiří (referee)
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...
Advance Payments of the Share in the Profit of Limited Companies
Bastlová, Michaela ; Josková, Lucie (referee)
Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...
Advance payments of the share in the profit of limited companies
Bastlová, Michaela ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...
Selected matters covered by statutory provisions on shareholders protection as set out in the commercial code
Pokorná, Veronika ; Štenglová, Ivanka (advisor) ; Dvořák, Tomáš (referee) ; Macek, Jiří (referee)
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...
Effectiveness of a deposit system on one-way containers in Czech republic
Slavík, Jan ; Jílková, Jiřina (advisor) ; Hřebíček, Jiří (referee) ; Šarapatka, Bořivoj (referee) ; Hampl, Mojmír (referee)
The reasons of the contemporaly regulation in the waste management regarding the theoretical basis (on that the regulation is built) are the main objectives of this work. Because of high induced costs of the erroneous state measures built on wrong expectations in the economy and because of less effectiveness and efficiency of these measures this analysis is very important. The test of induced costs should be accomplished on the example of the deposit system on one-way containers (PET bottles and cans), which should be implemented into the public law in the Czech republic in next few years. Hardly any measure in the waste management is provoking so intensive diskussion, as the deposit system on some beverages does. What is the main reason? Especially the rise of abatement costs by subjects influenced by the deposit system and the influence on the system of separate collection. The deposit system and the separate collection are competitive systems because of the reciprocal relationship. Regarding the driving forces of the regulation the main goal of this work is the modelling of costs and benefits of the deposit system in the Czech republic and the analysis of the decision making proces of affected subjects.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.