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Prostorová diferenciace podílu uvězněných osob ve světě
ŽELEZNÁ, Tereza
The bachelor thesis deals with the spatial differentiation of the distribution of imprisoned persons in the world at the level of individual states. Based on the statistics taken from the World Prison Brief database, it analyses the number of prisoners in the given countries of the world. The theoretical part of the work is focused on the definition and delineation of basic terms from the field of penology and social pathology, as well as theories that are closely related to prison systems. The analytical part examines the influence of individual groups of economic, social and other factors on the share of imprisoned persons. The quantitative method of evaluating the influence of selected factors is characterized by correlation analysis. The aim of the bachelor thesis is to clearly interpret the spatial differences in the observed phenomenon and to find the main determinants that encourage the occurrence of criminal behaviour and imprisonment itself. The synthetic part focuses on the distribution of the investigated phenomenon in a macro-regional concept in order to generalize and facilitate the determination of the main determinants and specifics of the distribution of the investigated phenomenon.
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Pitfalls of application of the legal regulation of types of shares in a limited liability company
Spousta, Jan ; Tomášek, Petr (advisor) ; Černá, Stanislava (referee)
- Pitfalls of application of the legal regulation of types of shares in a limited liability company This thesis focuses on the issue of the types of shares in a limited liability company. This relatively new concept was introduced into Czech civil law by a recodification effort effective from 1 January 2014, and from the beginning it, like any substantial change in law, has been accompanied by ambiguities in interpretation. As of 1 January 2021, an extensive amendment to the Act on Business Corporations comes into force, which aims, among other things, to resolve some controversial issues and interpretive ambiguities. This work has a very similar goal and to some extent is based on the amendment to the Commercial Corporations Act. The thesis is thematically divided into four consecutive chapters. The first chapter generally introduces the share in a limited liability company and the possibility of emitting different types of shares. This part represents the starting point for further considerations and thus forms the basis of the whole thesis. The first chapter is followed by the second chapter with an overview of standard typology of shares, with basic share and a share with special rights. This chapter also contains a critical assessment of the need for such typology and the implications of this...
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Liability for defects of a share or shares of stock
Červená, Lucie ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Liability for defects of a share or shares of stock ABSTRACT This diploma thesis deals with the analysis of legal and contractual liability for defects of a share or shares of stock and with the definition of its qualities focusing on the legislation of the purchase. Due to the fact, that the number of executed transactions concerning a share or shares of stock reaches several hundred per year in the Czech Republic and the Czech legal system deals with the legislation of the share purchase agreement marginally, the number of disputes arises regarding their defects and the transferor's liability for them in practice. Therefore, I consider the topic of liability for defects of a share or shares of stock as a topical issue and appropriate to more detailed elaboration. Several research questions were asked e.g.: if a share of shares of stock can have the usual qualities or the usual purpose of use; if the qualities of the enterprise can be also the qualities of a share or shares of stocks directly by law; or if a shareholder of the business corporation can be considered as a consumer. In some issues that are controversial in legal theory or are not solved, or only marginally in the Czech legal system, a comparison with foreign legal doctrine, especially German and Austrian, is used to find solutions. Following...
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Types of shares in limited liability company
Srbová, Kateřina ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
Types of shares in limited liability company Abstract Prevailing non-mandatory rules in the Business Corporations Act give considerable possibilities to the party autonomy of its addressees, so they can agree on their own regulation of rights and duties for certain matters, if the law allows it. Types of shares in limited liability company are one of those matters, which is also the topic this diploma thesis deals with. In accordance with the Business Corporations Act, memorandum of association can admit formation of different types of shares in the limited liability company. However, this act does not specify in more detail which types of shares can be or can not be in limited liability company created or what the limits of its formation even are. The main aim of this diploma thesis is to determine those limits and also rights and duties connected to the share that are possible to be modified or excluded and whose modification can create individual different types of shares in limited liability company. This diploma thesis consists of three main chapters which are further divided into subchapters. The first chapter is devoted to the share in limited liability company as a general legal term, its content and its delimitation as a subject of legal relationships. The second chapter is aimed at the limits...
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Rights and obligations of shareholders
Hála, Ondřej ; Josková, Lucie (advisor) ; Flídr, Jan (referee)
Rights and obligations of shareholders The diploma thesis deals with the comparison of the legal status of individual shareholders in a joint stock company, respectively provides an insight into possible differences in their rights and obligations. In the first part, the differentiation in shareholder rights and obligations are listed in general in terms of qualitative and quantitative aspects of the share and addresses the question of whether the different type and number of shares held by individual shareholders does not encounter the principle of equality. Due to the diversity of all shareholder rights and obligations, the work in its second part focuses on the duty of loyalty and compares this general obligation, which is the basis of all other shareholder rights and obligations, from the perspective of individual shareholder groups. A joint stock company is an environment where there is often a conflict of interest between shareholders and the company or between shareholders themselves. For this reason, the duty of loyalty primarily defines the terms "purpose" and "interest" of the company and similarly, the shareholders identify the "motive" for which shareholders most often join the joint-stock company and their partial "interests". Subsequently, a general description of the duty of loyalty...
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Classes of Shares in Limited Liability Companies
Lála, Daniel ; Černá, Stanislava (advisor) ; Dědič, Jan (referee) ; Josková, Lucie (referee)
1 Název, abstrakt a klíčová slova v anglickém jazyce Classes of Shares in Limited Liability Companies Abstract The Business Corporations Act has brought a number of innovations to Czech company law and has also opened up questions that almost no-one raised while the previous legal regulation was effective. Although many institutes already existed under the Civil Code of 1964 and the Commercial Code, the practice did not use the possibilities provided by the old regulation. Indeed, even the legal doctrine did not address many issues. One of these institutes is the institute of classes of shares. The dissertation is devoted to the creation of different classes of shares. The main research methods used when drafting this dissertation were selective literature research and analytical method, including comparative analysis. The method of abstraction and synthesis of acquired pieces of knowledge was used for generalizing the conclusions of the research goal. As regards the interpretation methods, a grammatical, logical, systematic, historical, teleological and comparative interpretation was used. Especially German, but also Austrian and Swiss laws were taken into account in the comparison and Anglo-American law in the passage concerning preference shares. The main research goal of the thesis was to analyse the...
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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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Share pledge in a corporation
Pašek, Dominik ; Elischer, David (advisor) ; Frinta, Ondřej (referee)
Share pledge in a corporation Abstract The thesis deals with the share pledge in a corporation. In the beginning I analyse the meaning and purpose of the lien. The following section deals with pledgeability of a share in a corporation. Firstly, I discuss the pledgeability of a share as an intangible movable asset that represents a set of rights and obligations arising from participation in a corporation and, further, the share pledge in each type of corporation, including the association and unit owners' association. The different rules for shares depend on whether they are in a form of a security or not. Subsequently, I deal with the formation of a lien, while focusing on the various titles from which the lien can arise and the question of the moment of creation of the lien. I analyse in detail the creation of a consensual lien, i.e. on the basis of a pledge contract. This is followed by the creation of an ex actu lien on the basis of a court's approval of an agreement of the heirs to divide the estate, and on the basis of a tax administrator's decision pursuant to the Tax Code, where I also provide practical information communicated by the General Financial Directorate. Then I analyse the ex lege lien, and I deduce several options where it could theoretically arise. In the part of the work that I consider...
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Business share in a limited liability company as a subject-matter of legal relations
Greplová, Pavlína ; Čech, Petr (advisor) ; Plíva, Stanislav (referee)
The purpose of my thesis is to analyse the legal regulation regarding the transfer of the business share in a limited liability company in the Czech Republic. I have chosen this topic because of a lack of its legal regulation on the one hand and controversy and topicality on the other hand. The study analyses relevant law, commentaries, books, articles and case law. Moreover, it also compares the current legal regulation with the new legal regulation represented by the new Civil Code and the Act on Commercial Corporations. The main contribution of this paper is in providing a critical perspective on the current legal regulation and also the comparison with the new one. The thesis is composed of five chapters, each of which deals with different issues connected with both the transfer of the business share and the agreement on the transfer of the business share and a comparison with the new regulation. Chapter One is introductory and examines the concept of the business share as a subject-matter of legal relations. Chapter Two is subdivided into nine main parts. Part One focuses on the concept of the transfer of the business share. Part Two analyses its transfer to an existing shareholder or to a third party. Part Three focuses on the duty of loyalty of the shareholder. Part Four is closely...
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