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State-Owned Enterprise
Hokr, Tomáš ; Horáček, Vít (advisor) ; Plíva, Stanislav (referee)
The primary focus of this thesis is a state-owned enterprise, its basic characteristics, the State-Owned Enterprise Act as its principal source of legislation and its status given by some other laws. The state-owned enterprise is a state organization and a specific organizational legal form of business through which the state carries out management of its property, carries on a business and thereby fulfills the purpose for which state-owned enterprise was founded. Specificity is manifested mainly by its property itself, the relationship to that property, the way of establishment and by performance of quasi-shareholders' rights. The main attribute of state-owned enterprises and state organizations in general is incapacity of possession of property rights. Inability of ownership does not only contrast with the ability to bind, but also raises questions concerning the legal personality. The relationship to the property has been expressed by rather vague "right to manage", which has not been used yet. The state-owned enterprise is regulated mainly by the State-Owned Enterprise Act. This regulation, though very brief in scope, has the ambition to be comprehensive legislation for state-owned enterprises. Nevertheless it is not sufficient for the treatment of all possible legal relations arising from the...
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Legal and property situation of a state enterprise
Růžička, Jan ; Zahradníčková, Marie (advisor) ; Eichlerová, Kateřina (referee)
1 Legal and property situation of a state enterprise Abstract This thesis focuses on the evaluation of the current legislation of a state-owned enterprise in the Czech Republic, especially in the light of the last amendment of the State-owned Enterprise Act, which is effective from 1st January 2017. The aim of this diploma thesis is to describe the valid legislation and also to evaluate the context with other legal regulations and finally to consider the need to preserve the unique legal form of the state-owned enterprise for the future. This diploma thesis is divided into the five chapters. The first chapter contains the brief characteristics of a state-owned enterprise and the definition of the basic concepts. The second chapter describes the historical development of the legal regulations of enterprises managing the state property from the establishment of Czechoslovakia until the year 1997, since when is effective the current State-owned enterprise Act. The third chapter, in four subchapters, analyzes the valid and effective legal regulations of the state-owned enterprise. The first subchapter is devoted to the company bodies of state-owned enterprises, the second to the subject of business and a purpose for which are the state-owned enterprises formed. The third subchapter is devoted to the...
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State enterprise
Nagy, Miloš ; Horáček, Vít (advisor) ; Černá, Stanislava (referee)
Currently there are 280 state enterprises registered in the commercial register of the Czech Republic. Although most of them are in liquidation and only few dozen is active, generally their importance lies in the purpose which their activities pursue in today's economic and political system. They operate in specific fields, which tend to be of strategic importance, their activities shall often meet a public interest. In sectors, in which state enterprises operate, they usually occupy very strong positions also due to the scale and type of assets, which they have. The distinctive features of a state enterprise gave rise to many legal questions about its nature. In the recent past, some disputes were resolved by practice whereas other issues are conceptual and can only be changed by changing the legislation. Although the systematic attention of professional public has currently not been dedicated to a state enterprise, increased interest has been noticeable in recent years in respect of particular questions relating to it, such as the issue of public procurement, information providing, or transfer of state enterprise profits to the state budget. The thesis focuses on the specifics of a state enterprise. It tries to describe its characteristics and apply them when solving practical issues which state...
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State enterprise
Jírová, Karolína ; Horáček, Vít (advisor) ; Štenglová, Ivanka (referee)
(Summary) The presented paper focuses on adjusting a state enterprise (state - owned enterprise) as a receding form of public enterprise. It sets upon itself a task of clarification, whether this legal form, which has been dominant in the past, is henceforth suitable for use in the present body of laws. Professional literature was studied to acquire relevant knowledge, legal provisions, judicial decisions, and other documents. State enterprise is a specific legal entity conducting business with national property, which has a unique public function and is supposed to generate net operating income. Its institutor can only be a state, that has a similar status as a sole partner of a business entity. Unlike other legal entities engaging in business, the state enterprise doesn't have a legal capacity to acquire assets for itself, but does acquire assets for the state. It is not liable for state obligations and state is not liable for obligations of the enterprise at the same time. This structure causes problems, because it is not consistent with a current legal rule. The paper examines general characteristics of state enterprise, historical development, effective legal enactment, property status of state enterprise, definition of sphere of authority between a founder and business bodies, and business...
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State-Owned Enterprise
Hokr, Tomáš ; Horáček, Vít (advisor) ; Plíva, Stanislav (referee)
The primary focus of this thesis is a state-owned enterprise, its basic characteristics, the State-Owned Enterprise Act as its principal source of legislation and its status given by some other laws. The state-owned enterprise is a state organization and a specific organizational legal form of business through which the state carries out management of its property, carries on a business and thereby fulfills the purpose for which state-owned enterprise was founded. Specificity is manifested mainly by its property itself, the relationship to that property, the way of establishment and by performance of quasi-shareholders' rights. The main attribute of state-owned enterprises and state organizations in general is incapacity of possession of property rights. Inability of ownership does not only contrast with the ability to bind, but also raises questions concerning the legal personality. The relationship to the property has been expressed by rather vague "right to manage", which has not been used yet. The state-owned enterprise is regulated mainly by the State-Owned Enterprise Act. This regulation, though very brief in scope, has the ambition to be comprehensive legislation for state-owned enterprises. Nevertheless it is not sufficient for the treatment of all possible legal relations arising from the...
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Internal audit and its importance in business management
Černá, Jitka ; Pánek, Pavel (advisor) ; Michal, Michal (referee)
The bachelor thesis is oriented on the characteristics of goals and tasks of the internal audit and the assessment of its importance in the system of managing the state organization The Railway Infrastructure Administration (SŽDC). First, the theoretical basis is processed and analyzed from the literature and online sources regarding of the given issue.
The author characterizes the selected company, attention is paid to the department conducting internal audits.
On the basis of practical knowledge of the primary activities of internal auditors, the author devotes the first work methodology of the audit and subsequently selected the audited process.
Finally, the author suggests to evaluate the potential risks of internal auditing.
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Aplication of Balanced Scorecard
Vilimovská, Markéta ; Neumaierová, Inka (advisor) ; Křeček, Pavel (referee)
This thesis is dedicated to the creation of Balanced Scorecard for three nursery schools in Prague 9. The aim is the application of BSC in the nonprofit sector and its use in the current operation of these organizations. The theoretical part deals with the strategy, method Balaced Scorecard and also the characteristics of the nonprofit sector. In the practical part describes the kindergarten both in terms of legal, economic, but also their specifics. The practical part continues with PEST analysis, Porter analysis and SWOT analysis. The largest part is devoted to the creation of Balanced Scorecard, including evaluation and strategic map.
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Finanční analýza organizace Správa železniční dopravní cesty, státní organizace
Kužvardová, Pavla ; Hrdá, Jaroslava (advisor) ; Kraus, Pavel (referee)
Diplomová práce na základě provedené finanční analýzy organizace Správa železniční dopravní cesty, s.o. hodnotí její finanční zdraví během sledovaného období 2003 - 2005. Diplomová práce je rozdělena na část teoretickou a část praktickou. Teoretická část vymezuje pojem, význam a použití finanční analýzy, vysvětluje důležitost finanční analýzy, popisuje základní používané metody finanční analýzy se zaměřením na ty, které jsou následně aplikovány v části praktické. Praktická část začíná stručnou charakteristikou organizace a následuje samotná finanční analýza SŽDC. Nakonec je provedeno souhrnné hodnocení finanční situace SŽDC pomocí vybraných bonitních a bankrotních modelů.
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