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Change of the Legal Form of Business
Vrbová, Alžběta ; Anna, Politzerová (referee) ; Svirák, Pavel (advisor)
The aim of this work is to establish a favorable form of business for 2 individuals in business under other than a business license, they want to start a business together as a legal entity. The paper describes the business conditions of these people, the characteristics of the legal forms of business, evaluating the best options and legal forms of business process change in the legal form of business.
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Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
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Business Register of Financial Statements of Companies
KALÍŠKOVÁ, Anna
My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.
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Change of the Legal Form of Business
Vrbová, Alžběta ; Anna, Politzerová (referee) ; Svirák, Pavel (advisor)
The aim of this work is to establish a favorable form of business for 2 individuals in business under other than a business license, they want to start a business together as a legal entity. The paper describes the business conditions of these people, the characteristics of the legal forms of business, evaluating the best options and legal forms of business process change in the legal form of business.
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Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
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Foundation and origin of limited company according to Act No. 90/2012 Coll.
KOTRBA, Jaroslav
In my bachelor thesis is described the procedure of foundation and formation of the limited liability company in the context of legislation changes after 2014. The target is to analyze qualities of the limited liability company in comparison of present and former legislation valid to the end of 2013. The theoretical part of my bachelor thesis deals with general procedure of foundation and formation of the limited liability company considering both legislation changes. The practical part is focused on specific foundation and formation of the limited liability company, considering duties to the public authorities. My proposals to the legislation changes (de lege ferenda) are mentioned in the end of the practical part.
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Data Quality and Effective Use of Registers of State Administration
Rut, Lukáš ; Chlapek, Dušan (advisor) ; Jankech, Pavel (referee)
This diploma thesis deals with registers of state administration in term of data quality. The main objective is to analyze the ways how to evaluate data quality and to apply appropriate method to data in business register. Analysis of possibilities of data cleansing and data quality improving and proposal of solution of found inaccuracy in business register is another objective. The last goal of this paper is to analyze approaches how to set identifier of persons and to choose suitable key for identification of persons in registers of state administration. The thesis is divided into several parts. The first one includes introduction into the sphere of registers of state administration. It closely analyzes several selected registers especially in terms of which data contain and how they are updated. Description of legislation changes, which will come into operation in the middle of year 2010, is great contribution of this part. Special attention is dedicated to the impact of these changes from data quality point of view. Next part deals with problems of legal and physical entities identifiers. This section contains possible solution how to identify entities in data from registers. Third part analyzes ways how to determine data quality. Method called data profiling is closely described and applied to extensive data quality analysis of business register. Correct metadata and information about incorrect data are the outputs of this analysis. The last chapter deals with possibilities how to solve data quality problems. There are proposed and compared three variations of solution. The paper as a whole represents compact material how to solve problems with effective using of data contained in registers of state administration. Nevertheless, proposed solutions and described approaches can be used in many other projects which deal with data quality.
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