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Založení a vznik evropské akciové společnosti
Chepurina, Kseniya
The bachelor thesis is dealing with the issues of a European Company and is focused primarily on explanation of the complex process of establishment of this type of company. A business in form of a European Company among other things requires the existence of transnational element which is one of the reasons why this type of company is impossible to establish simply from scratch. The thesis contains a detailed analysis of all possible ways of setting up a European company and characteristics of the regulatory features. It also includes a description of the possible benefits and risks arising from the establishment as well as an analysis of current statistical data connected with the topic. The part of the thesis which describes the procedure of company foundation step by step further provides the potential founders of a European Company with relevant practical recommendations and advices.
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Selected issues of recodification in the context of tax and accounting in hindsight
Görgesová, Karolína ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The bachelor thesis deals with law recodification as well as its impact on accounting and tax legal regulations. The aim is to present certain selected issues, assess their impacts and development, and analyse their possible solutions. The first part introduces the issue of gratuitous income. It consists of the analyses of the Business Corporations Act and the Civil Code, followed by a tax and accounting analysis of the solution. The second part focuses on the payment or possible return of profit sharing advancements and contains the analysis on the Business Corporations Act and the Civil Code and their link to the existing accounting and tax complexities. Related to the former is the publication of Chamber of Deputies print No 873/0, known as the Tax Package. The third part deals with the issues of authorized capital and contingency fund. Similarly to the former ones, this part also presents analyses of the Business Corporations Act and the Civil Code as well as tax and accounting solutions. The thesis also features illustrations and graphic examples.
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Securities and their characteristics; types and social positions. Legislation under the Civil Code no. 89/2012 Coll.
Senchuk, Rostyslav ; Kadlecová, Eva (advisor) ; Hájková, Ivana (referee)
The bachelor´s thesis deals with an analysis and consequent comparison of the current legislation on securities and securities trading (Act No. 89/2012 Coll. and Act No. 90/2012 Coll.) against the legislation applicable prior to recodification as stipulated by the former Securities Act (Act No. 591/1992 Coll.).
In the first, analytical part, the thesis introduces the issue at hand, explains the relevant terms and definitions, provides a view of the money and capital market, and defines securities, their forms and social applications.
The second part includes practical research, comparison, and consequent evaluation of positive and negative aspects of the amended legislation. The comparison evaluation is also supported by a satisfaction survey carried out in the form of questionnaires among respondents directly affected by the amended legislation. Also, the author devotes a part of the thesis to a comparison of contracts for the transfer of securities before and after the recodification.
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Limity liability company in legislation and practice Czech Republic
Hanusová, Veronika ; Hájková, Ivana (advisor) ; Jansa, Viktor (referee)
This thesis deals with a limited liability company in the practice of the Czech Republic. Theoretical solutions are focused on the legislation under which Ltd. Czech modified. Examined the legislation before recodification and also following treatment. Attention is paid to the establishment and creation of the company. The practical part contains the characteristics of the two entities and the analysis of their costs associated with the formation and establishment of the Company. The amount of expenses is captured at two different times and under different laws. Based on the obtained data are calculated costs and evaluates development costs, which are necessary for s.r.o.. As outputs for evaluation of the development costs are used in tables and graphs are available for this event as the most appropriate representation. In conclusion, the results will be evaluated and will be designed to any measures or recommendations.
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Specifics of a limited liability company from legal and accounting perspective.
Procházka, Tomáš ; Křížová, Bára (advisor) ; Svoboda, Michal (referee)
The thesis deals with the specifics of the legislation and accounting of a limited liability company. The first part contains a definition of a limited liability company, based on the Law of Corporations and partly on the new Civil Code. The second part focuses on selected changes in legislation and their evaluation mainly comparing it to the previous one. The last part deals with accounting of a limited liability company. Some examples shown here present how to capture a specific financial transaction in the accounting. The greatest attention is paid to operations with equity.
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Private limited liability company according to Business Corporations Act compared to private limited liability company in Danish law
Luptáková, Lucia ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
Private limited liability company is a type of limited liability company used especially by small and medium-size enterprises. This form of company is very popular in and outside of Czech republic. In the last few years many countries have adopted new laws regulating private limited liability companies. In Czech republic it was Business Corporations Act in 2012 although many provisions were included in other acts. In Denmark this form of company is regulated in Danish Companies Act adopted in 2009. This thesis describes legal regulations on private limited liability companies in both Czech republic and Denmark. Description of Danish regulations is rather thorough since there is limited amount of other sources on this matter in Czech language. The aim of the thesis is to compare these regulations and their positive and negative aspects.
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Založení a vznik evropské akciové společnosti
Chepurina, Kseniya
The bachelor thesis is dealing with the issues of a European Company and is focused primarily on explanation of the complex process of establishment of this type of company. A business in form of a European Company among other things requires the existence of transnational element which is one of the reasons why this type of company is impossible to establish simply from scratch. The thesis contains a detailed analysis of all possible ways of setting up a European company and characteristics of the regulatory features. It also includes a description of the possible benefits and risks arising from the establishment as well as an analysis of current statistical data connected with the topic. The part of the thesis which describes the procedure of company foundation step by step further provides the potential founders of a European Company with relevant practical recommendations and advices.
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Limited liability company – comparison of existing legislation with the legislation pursuant to the Act on Commercial Corporations
Zahradníček, Jaroslav ; Kříž, Radim (advisor) ; Hrnčíř, Petr (referee)
Due to the recodification of private law new act governing commercial companies shall apply from January 1, 2014 in the territory of the Czech Republic. The aim of this thesis is to compare existing legislation of limited liability company with the legislation pursuant to the Act on Commercial Corporations. The legislation of limited liability company should be significantly changed with many practical implications. Examples are removal of the minimal registered capital's concept, reduction of minimal investment contribution to CZK 1, the possibility to issue securities on business share, permission of more types of shares, permission of withdrawal of shareholder out of the company, new methods of voting at a general meeting including the cumulative voting, removal of the duty to create a reserve fund, the removal of the prohibition to create more companies in a row, changes in regulation of an association's agreement and many others. Major changes are not only presented, but also partially evaluated. Also many legislative deficiencies, new (and wrong) formulations in the legislation and other factors which should not appear in the legislation are pointed out. Evaluated are also relevant temporary provisions and also the impact of new legislation on limited liability companies founded pursuant to the Commercial Code.
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