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Valuation of the Firm by Using Income Capitalization Approach
Jarošová, Lucie ; Ostrý, Petr (referee) ; Karas, Michal (advisor)
The thesis focuses on setting the financial value of company Agados Ltd. Two valuation methods, to be specific the methods DCF and EVA entity, have been used to value the company. The theoretical part deals with the issues of valuation and related areas. Subsequently, the company and the application of theoretical knowledge on Agados Ltd. are described. This work also contains strategic and financial analysis, individual steps for application of the income valuation method such as the proposal of a financial plan and capital expenses. The outcome of this thesis is the final valuation, for the needs of commercial establismet Agados Ltd., which is based on the income valuation method.
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Employment Relationship in Terms of the Optimization of Costs
Blažek, Ondřej ; MBA, Radek Jurečka, (referee) ; Musilová, Helena (advisor)
Bachelor thesis is focused on the creation and termination of employment and agreements on work performed outside of employment, according to the legislation of the Czech republic. Assesses the current situation in the company named Cirex s.r.o and suggests procedures to achieve financial savings. It deals with the outsourcing and agency's work in the infrastructure of this firm and streamlining the procedure before the creation of employment.
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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Comparison of shareholder taxation from the sale of a share and of a business enterprise in a limited liability company
Páleníček, Adam ; Kohajda, Michael (advisor) ; Sejkora, Tomáš (referee)
99 Comparison of shareholder taxation from the sale of a share and of a business enterprise in a limited liability company Abstract This diploma thesis analyses and compares alternatives for the sale of a stake in a limited liability company and the sale of a business enterprise with or without the distribution of the proceeds from that sale, in particular pertaining to the taxation of the owner of a stake in a limited liability company. The thesis is divided into an introduction, four main chapters, and a final chapter. The first chapter defines the key terms of a limited liability company, share and business enterprise, as well as issues related to the sale of a share and a business enterprise. Both institutes are distinguished. Furthermore, the key terms of tax law are defined, especially the definition of the construction elements of tax, which form the basis for analysis in the second and third chapters. Finally, the issue of tax optimisation and its differentiation from tax evasion in relation to the shareholder is defined. The second and third chapters separately focus on the analysis of alternatives. The second chapter analyses the first alternative of selling a stake. The third chapter analyses the second alternative of selling a business enterprise together with the possible distribution of the...
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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Pledge over business enterprise and its part
Zabadal, Michal ; Eichlerová, Kateřina (advisor) ; Josková, Lucie (referee)
This thesis focuses on selected interpretation issues accompanying the particular stages of the existence of a pledge over a business enterprise. First, the thesis provides the basic definition of a business enterprise, with an emphasis on the characteristics relevant for the pledge purposes. In addition to the analysis of its legal definition, the thesis comes to defining the business enterprise as a special kind of a collective asset. The text further focuses on the moment the pledge over the business enterprise is created. It concludes that the pledge over the business enterprise itself, including each individual asset forming it, is created upon constitutive registration in the registry of pledges. The centrepiece of the analysis supporting this conclusion is represented by the concept of a business enterprise as a functional unit, which is dealt with as a such by the law, and not only in connection with the creation of a pledge. The next part of the thesis addresses the consequences of this mode of creation of a pledge for the protection of the good faith of third parties. It comes to the conclusion that, if a third party acquires a right in rem to a particular asset forming the pledged business enterprise, in good faith in the absence of its encumbrance, where the pledge over the business...
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Business Trust
Horejšová, Aneta ; Josková, Lucie (advisor) ; Černá, Stanislava (referee)
Business Trust This diploma thesis deals with the designation of the trust as a possible operator of a business enterprise, and so its use as an equivalent of a business corporation. The main goal is to compare these two entities in their differences and to find out whether the operation of the enterprise through the trust can be attractive for its settlor and what will be the advantages and disadvantages of this arrangement. The thesis is divided into seven chapters, including the introduction and the conclusion. After the introduction to the diploma thesis, the second chapter deals with a brief outline of what the trust is and the complexity of its legal regulation. It continues with a brief overview about the existence and functioning of the trust under the Czech Civil Code. The third chapter defines the trust as a business entity. It deals with the trust as an entrepreneur in business relations, and outlines settlor's possibility of anchoring business operations to the trust and conveying the necessary assets. The fourth chapter compares some interesting aspects of business corporations with their possible equivalents in the trust, thus outlining conformities and differences in their functioning. In particular, the differences between the contributions to the registered capital and the...
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Usufructuary lease of a business
Němec, Jakub ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Usufructuary lease of a business ABSTRACT The object of the thesis is to analyse the current legal regulation of the usufructuary lease of a business and, in appropriate places, to compare this regulation with the previous legislation and to submit proposals for suitable contractual arrangements under the usufructuary lease of a business contract and the related documentation. At first, for the purpose of analysing the legal regulation of the usufructuary lease of a business, the thesis defines the institutes of a business enterprise and of a usufructuary. The first chapter focuses on the historical development of the concept of the institute of the business enterprise in Czech legal regulations, starting with the pre-war legal regulation and finishing with the current legislation. There is a passage devoted mainly to the definition of a business enterprise, a plurality of business enterprises and the nature of the business enterprise as a collective thing. This is followed by the effort to define the usufructuary lease of a part of a business enterprise constituting a separate organisational component, as the provisions on the usufructuary lease of a business are applied by analogy to the usufructuary lease of such part of the business. A part of the second chapter devoted to the institute of a...
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Valuation of the Firm by Using Income Capitalization Approach
Jarošová, Lucie ; Ostrý, Petr (referee) ; Karas, Michal (advisor)
The thesis focuses on setting the financial value of company Agados Ltd. Two valuation methods, to be specific the methods DCF and EVA entity, have been used to value the company. The theoretical part deals with the issues of valuation and related areas. Subsequently, the company and the application of theoretical knowledge on Agados Ltd. are described. This work also contains strategic and financial analysis, individual steps for application of the income valuation method such as the proposal of a financial plan and capital expenses. The outcome of this thesis is the final valuation, for the needs of commercial establismet Agados Ltd., which is based on the income valuation method.
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Business Enterprise
Hospůdková, Monika ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
The presented thesis with the title "Business Enterprise" aims to comprehensively analyse the business enterprise as it is governed by the current Civil Code. The business enterprise is one of the key topics at the borderline of civil and commercial law and is an important institute connected with the day-to-day operation of the entrepreneurial activity. The thesis begins with a summary of the historical context, the interpretation of which is contained in the first chapter. The concept of this institute in the 19th century is analysed, thus as a subject of legal relationships, which serves to carry out entrepreneurial activity. As it is also apparent from the chapter, the concept in the second half of the 20th century was considerably different from the present, mainly because the enterprise was perceived as a legal entity. The second and third chapters, which are the main part of the thesis, follow up on the historical introduction. The second chapter deals with the definition of the business enterprise itself, and also proposes answers to the question of whether a single entrepreneur can own more than one business enterprise. An interpretation of the concept of the business enterprise is also given in comparison with the pre-war doctrine and the legal framework of the European Union, which was...
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