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Acquisition of shares by employees of a joint stock company
Przybyla, Marek ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
Acquisition of shares by employees of a joint stock company This master thesis deals with the issue of preferential acquisition of shares by employees of a joint stock companies. It studies Czech legislation in this area as well as legislation of the United Kingdom of Great Britain and Northern Ireland, especially whether it might be a source of inspiration for the Czech Republic. This thesis focuses on motivational potential of transferring shares to employees under preferential conditions regarding current legislation which is subsequently evaluated. At the beginning, it briefly describes historical development of the employee participation in the Czech Republic primarily regarding the privatisation and possibilities of employee participation it has brought. Afterwards, it examines the regulation of the employee shares in the Commercial Code, its limits and foundations. The next part concerns the legislation of the United Kingdom of Great Britain and Northern Ireland, the development of British joint stock companies and the reasons leading to their significant growth. Then, this thesis distinguishes direct and indirect participation of employees. Regarding the direct participation, it studies mainly the share option plans, their nuances, benefits and tax impacts. Besides it mentions the...
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