The thesis discusses the business plan to open a new company, which will offer bookkeeping services, tax consulting and payroll. The business plan takes account of the theoretical bases and issues of the proposed solution. The thesis includes also financial plan of business with financial prediction of revenues and expenses. This prediction is processed in pessimistic, realistic and optimistic scenarios.

The thesis deals with legal regulations of income taxation of business companies in the Czech Republic and the Federal Republic of Germany. The main objective of the thesis is to analyze relevant Czech and German legal provisions and to compare the law through the structure of the thesis and a brief summary. The thesis is divided into an introduction, a conclusion and six chapters. The first chapter is concerned with an income tax in the Czech Republic, the second one with an international double taxation and the next three chapters with an income taxation of business companies in Germany. The last one summarizes some of the differences between the legal regulations and offers a tax calculation according to German law. The systems of income taxation of business companies in the Czech Republic and the Federal Republic of Germany show both differences and similarities. The most significant differences rest in greater tax burden of business companies in Germany and the existence of so called solidarity surcharge (Solidaritätszuschlag) and the business tax (Gewerbesteuer). Powered by TCPDF (www.tcpdf.org)

Types of shares in the regulation of the Business Corporations Act The purpose of this diploma thesis is to analyze, describe and elaborate changes that into the Czech legal order brought the Act No. 89/2012 Coll., the Civil Code and the Act No. 90/2012 Coll., on Companies and Cooperative association. The diploma thesis is divided into five chapters that process from the general to the specific issues and focus on foreign legal orders which deal with particular aspects of shares and types of shares. The first chapter of this thesis is focused on the general concept of security, its definitional delimitation and historical development of security as other property value and thing. Furthermore, this chapter deals with the concept of participating security and its importance in the new legislation. Finally, this thesis generally focuses on the possibilities of incorporation of rights and obligations into shares. The second chapter is a crucial part of this diploma thesis and deals with types of shares as such. Firstly, this chapter focuses on the interpretation of the term type of share and its definitional features. Subsequently, there is a part devoted to basic institutes of ordinary shares and preferred shares. The third chapter is devoted to shares with special rights, namely the legally enshrined...

This paper aims at analyzing the social and economic responsibility of today's business community as an institution responsible for fostering and providing the state with the minimum resources necessary for the realization of fundamental rights in a social democratic bourgeois state responsible for a set of benefits Social relations established by the 1988 Constitution with the aim of providing a dignified life for all. For this purpose, we sought to discuss the concept of corporate social and economic responsibility based on the concept of distributive justice of John Rawls, the theoretical framework of the present study. This work is justified by the need to discuss how the compulsory social function of ownership of free enterprise and competition occurs as a way of preserving the dignity of the human person in a context where it is not accepted that the business society simply aims at profit, Because from the point of view of social responsibility, the company assumes a range of responsibilities that goes far beyond simply generating wealth for the investor and the simple duty to pay taxes. Therefore, in the first chapter we present some concepts that will contribute to the understanding of the meaning of the responsibility of the business society and its social and economic aspects in a capitalist system of liberal perspective, but with state interventionism in the economic domain. In the second chapter, we try to present different concepts of justice and how they are taken up and expanded by values that particularize each time and place. This resumption is made to situate the theory of distributive justice developed by John Rawls and his frame of references. And finally, in the third chapter, we try to make approximations of how corporate responsibilities are shaped in the perspective of Rawlsian justice, especially with respect to the possibility of demanding an action of the corporate societies within an ethical framework of a well-ordered society Which assures the State to develop various social arrangements in favor of the less favored, and it is not reasonable to require more coercively social and economic responsibility of the companies, besides what they deliberately resolve to contribute. / O presente trabalho objetiva analisar a responsabilidade social e econômica da sociedade empresária na atualidade, como instituição responsável por fomentar e prover o Estado de recursos mínimos necessários à concretização dos direitos fundamentais em um Estado Democrático de Direito de viés social, responsável por um elenco de prestações sociais normatizadas pela Constituição de 1988 com o fito de proporcionar uma vida digna a todas às pessoas. Para tal fim, buscou-se discutir o conceito de responsabilidade social e econômica empresária a partir do conceito de justiça distributiva de John Rawls, marco teórico do presente estudo. Este trabalho se justifica pela necessidade de se debater como a obrigatoriedade da função social da propriedade de livre iniciativa e concorrência ocorre como forma de preservar a dignidade da pessoa humana, em um contexto em que não se admite que a sociedade empresária vise simplesmente o lucro, porque do ponto de vista da responsabilidade social, a empresa assume uma gama de responsabilidades que perpassa, em muito, tão somente gerar riqueza ao investidor e o simples dever de pagar impostos. Assim, no primeiro capítulo apresentamos alguns conceitos que vão contribuir para a compreensão do significado da responsabilidade da sociedade empresária e dos seus aspectos social e econômico em um sistema capitalista de perspectiva liberal, mas com intervencionismo estatal no domínio econômico. No segundo capítulo, procuramos apresentar diferentes conceitos de justiça e como eles se retomam e se ampliam em razão de valores que particularizam cada tempo e lugar. Esta retomada é feita para situar a teoria de justiça distributiva desenvolvida por John Rawls e o seu quadro de referências. E por fim, no terceiro capítulo, procuramos fazer aproximações de como se amolda as responsabilidades empresariais na perspectiva de justiça rawlsiana, especialmente no que diz respeito à possibilidade de se exigir uma atuação das sociedades empresárias dentro de um quadro ético de uma sociedade bem-ordenada que assegure ao Estado desenvolver diversos arranjos sociais em favor dos menos favorecidos, não sendo razoável exigir coercitivamente mais responsabilidade social e econômica das empresas, além do que elas deliberadamente resolvem contribuir. / São Cristóvão, SE

This diploma thesis deals with the development of the business activities of Ideal Media. It operates in the e-business market. Based on the theoretical knowledge, the analysis of the external and internal environment will be carried out in this work. The reason is to assess the current market situation and the company. The result of the work is to provide suggestions and recommendations for the development of the company's business activities.

This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.

The main aim of this thesis is to propose changes to the current motivational program in a selected business corporation and other areas closely related to employee motivation. To achieve this goal, the relevant theoretical background has been studied. Subsequently, key terms such as motivation, stimulation and others were defined. Furthermore, an analysis of the current situation in the company was made. The research consists of a statistical test that examines the relationship of pre-specified qualitative factors. The calculations are based on data from the questionnaire survey. The results can, for example, indicate whether factors in the form of work environment, age or level of education affect employee preferences in motivation. Based on the acquired knowledge and data, specific changes in relation to employee motivation were proposed. For example, a proposal in the area of financial or non-financial bonuses, a program for young people, leisure activities, competition employee of the month and others.

The diploma thesis focuses on creating the business plan that will used for formation firm, that produces pellets used as fuel. There are theoretical and practical part, which is an analysis of market as terms of customers and suppliers, so terms of competition and there is also a financial plan.

The thesis evaluates present situation on the market with electricity in the East and the South-East of Europe. It is focused on the firm Coal Energy that operated and operates in the Czech Republic and abroad. It suggests eventual possible solutions in complicated market atmosphere nowadays.

This thesis on specifics of financial management construction company in a time of economic instability is accompanied by the issue of management companies in times of crisis. It is divided into two parts: a theoretical and practical. The theoretical part is focused on explaining concepts such as crisis and the company, which is followed by the very notion of crisis management. It describes how to recognize the crisis in the company and what tools can be used to solve it. The practical part looks at this from the perspective of management small and large companies, both have very similar content activities. In terms of big companies is being explored as a joint stock company Strabag, which is part of the Austrian multinational corporations. At the level of small business is focused on a limited liability company, which is active in smaler district. The main source of investigation in this thesis is the financial analysis applied to both companies. At the end of the work, the results of both companies compared.