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Fúze obchodních společností v oblasti zemědělství
Mašová, Sabina
Mašová, S. Mergers of Comapanies in the Agriculture. Bachelor thesis. Brno: Men-del University, 2016. This bachelor thesis is focused on mergers of companies in the specific sector of the Czech economy, which is agriculture. At first, the current state of the transformation of business companies, the position of agriculture in the Czech Republic and the the position of mergers in this sector was described, through literature review. The second part of this work summarizes the process of merger on particular companies. The Impacts of the merger on the significant items of the financial statements and the impact on the company's management were determined.
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Comparative analysis of the mergers in 2014
Vaníčková, Veronika ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The diploma thesis is divided to two various parts. The theoretical part is introduced by showing of different possibilities how companies can grow. There are also explained in detail topics related to mergers - for example types of mergers, history, process of mergers and the motives which lead to the realization of the merger. The last chapter of the theoretical part deals with evaluating of the success of the merger. The main part of this diploma thesis is to prepare a detailed comparative analysis of mergers registered in the Commercial Register in 2014. The introduction of practical part is concentrated on the selection of statistical criteria, methods of collecting and evaluating data. The presentation of the results of the analysis is divided into two parts. The first part analyzes the mergers carried out in 2014 from several points of view, among others includes the representation merger ratio by each merger type, the representation of various legal forms or national and cross-border mergers ratio also. After charter evaluating the data for 2014, the comparative analysis for period 2010 - 2014 is provided.
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Daňové a účetní aspekty fúze splynutím a sloučením u obchodních korporací
Vaculík, Jan
This thesis deals with jurist, accounting, economic and especially tax aspect in problematic of merger. It resumes the facts, that each company being acquired and acquiring company in planning of merger must go through. In the next part of the thesis is a determining day, creation of the asset provision, utilization of tax loss and the payments of value added tax.
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