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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
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Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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Non-financial causes of bankruptcies of small and medium-sized enterprises
Doležalová, Eva ; Koráb, Vojtěch (advisor)
My dissertation thesis deals with new non-financial causes of bankruptcies of small and medium-sized enterprises. The origin of the idea is based on considerations of leading experts on Czech insolvency law, who believe that the financial tightness, which leads to bankruptcy, is necessarily preceded by anomalies in non-financial areas. Research questions for confirming appointed hypotheses have been addressed directly to bankruptcy managers, insolvency administrators and owners of the South Moravia region companies, which have become insolvent. Innovations and consistent attitude towards them, the number of members and their function in the management of the enterprise, employees who are familiar with the visions and plans of business and outsourcing are defined as key areas for the function of a small and medium enterprise. My dissertation thesis offers a rapid test in corporate health with regard to the hypothesis identified in a particular company ond it offers a detection whether the company is healthy, immunocompromised or sick. The thesis also offers the following use of recommended remedies.
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Proposal for an amendment juristic forms of business subject
Krýsa, Pavel ; Kružík, Milan (referee) ; Martinovičová, Dana (advisor)
The legal form change of a trading company conversion is a difficult process due to which the structure of the company changes dramatically. This step is a result of the company dramatical growth. Also lately the company goes through increasing demand factor of its market environment. The purpose of the company legal form change in our case is a clearer capital structure assignment and also the possibility of free tallage disposal.
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Choice of Business Form
Omerović, Anela ; Ing.Mertová Šárka (referee) ; Svirák, Pavel (advisor)
The thesis is focused on business in the Czech Republic. The aim of this thesis is to evaluate and compare the various forms of business. The theoretical part describes the advantages and disadvantages of different types of businesses. Based on all these findings I will try to choose the most appropriate option for two starting businessmen.
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Výběr vhodné právní formy podnikání v obchodní činnosti ve vazbě na odvodové povinnosti
Čerteková, Kateřina
The bachelor thesis deals with mandatory contributions to the state budget of the Czech Republic from income derived from a partner's share in profits and from self-employment. The literature review specifies and defines types of busi-ness in the Czech Republic, with a primary focus on a limited liability company and an individual entrepreneur. In the practical part, model examples of the tax burden on self-employed individuals and partners in a limited liability company are creat-ed. Based on these models, a comparison is made, and subsequently, an evaluation is conducted to determine under which circumstances it would be suitable to op-erate as an individual entrepreneur and when as a partner in a limited liability company.
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Duty of Loyalty of a Shareholder of a Capital Company
Krausová, Aneta ; Tomášek, Petr (advisor) ; Patěk, Daniel (referee)
Duty of Loyalty of a Shareholder of a Capital Company Abstract This thesis deals with the issue of the duty of loyalty of a shareholder of a capital company. It focuses mainly on the analysis of the duty of loyalty of a shareholder towards the company, and marginally presents the duty of loyalty of the company towards the shareholder and the duty of loyalty between the shareholders. The main objective of this thesis is to define the duty of loyalty and to analyse this duty in some of the relationships within a company. Central to this analysis is the interpretation of the provisions of Section 212 of the Civil Code, which I address in this thesis in turn. Due to the generality of the concept of loyalty, a key part of this thesis is the analysis of the existing decision-making practice of the courts, including the applicability of decisions based on the regulation before the recodification of private law. The thesis is divided into an introduction, four parts and a conclusion. The first part deals with the principle of good faith as the fundamental basis of the duty of loyalty, its nature as a general clause and its derived functions. The second part introduces the reader to the duty of loyalty in shareholder relations of a capital company on three levels. The main focus is on the shareholder's duty of...
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General meeting of limited liability company
Prokop, Lukáš ; Hurychová, Klára (advisor) ; Flídr, Jan (referee)
General meeting of limited liability company Abstract The thesis deals with the general meeting in a limited liability company. The aim of the thesis is first to analyse the nature of the general meeting as a body of a limited liability company and then to analyse the legal regulation concerning the scope, convening, conduct, decision-making and invalidity of resolutions of the general meeting. The thesis also contains several de lege ferenda considerations. The first part of the thesis focuses on the nature of the general meeting. The general meeting is classified among other bodies of the company, it is discussed what kind of body it is, who it consists of, etc. An analysis and comparison of the literature is made. Furthermore, the thesis deals with the situation when the company has a sole shareholder. The second part of the thesis is devoted to the competence of the general meeting. The competence is divided into individual components. Furthermore, selected areas of the competence of the general meeting are presented and analysed, with an emphasis on the amendment to the Companies Act of 2020. The author compares the opinions of various experts and takes his own views on the issue. Case law conclusions are also presented. The third part deals with the convening of the general meeting. It discusses the...
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