Resumé In my thesis, I focus on issues related to the change of the concept of the business establishment, part of the business establishment and purchase of a business establishment in relation with the recodification of the Czech private law. After the introduction in the first chapter, the second chapter deals with the concept of business establishment. Business establishment within the meaning of section 502 of the Civil Code is a newly conceived as an organized set of assets and liabilities created by an entrepreneur, based on his will, are used to pursue his activities. A business establishment is presumed to comprise everything that is typically used for its operation. Thus, in accordance with the propositions of the European Court of Justice was to Czech private law enshrined the concept of the intent of the entrepreneur. The third chapter deals with the parts of the business establishment, specifically definition of the business establishment and reflection on the possibility of using jurisdiction and professional publications under the previous arrangements to similar issues. The fourth chapter deals with the purchase of the business establishment specified in the provisions of section 2175 et seq. Civil Code. In context of the new regulation on purchase of the business establishment, I focus on...

A study of the nature of entrepreneurial activity and its use in furthering our understanding of small business establishment. An ethnographic study is presented of the business perspectives of a group of business entrepreneurs in the Riverina region of N.S.W. and a conceptual framework is developed for consideration of various qualitative issues involved in establishing a small business.

This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards

Small business owners in the construction materials industry play a significant role in economic development through gross domestic product and employment. However, like other small business owners, many owners of small businesses in the construction materials industry close their businesses within 5 years. The purpose of this multiple case study grounded in the resource-based theory was to explore the strategies that owners of small businesses in the construction materials industry operating in Tanzania used to sustain business for longer than 5 years. Data were collected using semistructured interviews with 4 purposefully selected owners of small businesses in the construction materials industry and a review of daily sales records, weekly sales reports, and audited accounts. Member checking and triangulation were used to strengthen the credibility and trustworthiness of the interpretation of data and information. Data analysis involved coding and thematic analysis. Themes were categorized into business establishment strategies, customer satisfaction and retention strategies, and other sustainability strategies. Findings from this study may contribute to social change by providing information on mechanisms for improving business performance; reducing the risk of failure; and creating sustainable, better-paying jobs that can increase the well-being of business owners, employees, their families, and communities.

The goal of this master thesis is to create a business plan for an establishment of a fitness centre located in Brno-Černovice. The business plan includes analysis of feasibility of establishing the fitness centre as well as a calculation of a break-even point, result of which is the finding of the payback period, considering probable sales and costs. The thesis contains variable solutions of the business plan.

Title: Factors motivating immigrants to establish a business – The case of Sweden Level: Final assignment for master’s degree in Business Administration Authors: Daniel Levi and Boudaoud Mezrar Supervisor: Maria Fregidou-Malama Examiner: Daniella Fjellström Date: May 2019 Aim: The aim of this study is to get a deeper understanding of the motives that encourage immigrants to establish a business in their host country. Method: To fulfill the aim of the study, an inductive research approach was used, and a multiple case study was adopted as a research strategy. Semi-structured interviews with ten businesses were the technique for the primary data collection. Result and Conclusions: This study has concluded that the factors that have motivated the participating immigrants to establish a business in Sweden were the feeling that they create something of their own, make personal and professional development, community improvement, competence development, variation, and challenges. Suggestions for future research: Further research could provide more extensive interviews where a larger number of respondents that respond to more in-depth interviews. Another aspect that is open to further studies is to study different cities and countries, in this study we have only focused on Uppsala and Stockholm. Finally, it would also be interesting to study whether the motivation changes from the idea phase to the establishment phase. Contribution of the study: The results of this study provide an additional contribution to the immigrant entrepreneurship literature. The findings of this study could also provide vital information to the Swedish regional development authorities in allocating resources and support to motivate immigrants in establishing a business in Sweden.

A presente dissertação trata da obrigação de não concorrência nos contratos empresariais. O trabalho divide-se em duas partes. A primeira será dedicada a introduzir os fundamentos teóricos necessários à compreensão da função exercida pela obrigação de não concorrência em cada um dos tipos contratuais que será individualmente analisado na segunda parte. Assim, a primeira parte traçará um panorama geral sobre os princípios e conceitos essenciais à compreensão da função jurídica e econômica que a obrigação de não concorrência exerce nos contratos empresariais. Inicialmente, dissertaremos sobre os princípios constitucionais da livre concorrência e da livre iniciativa, informando o papel que eles desempenham na proteção dos mercados e no desenvolvimento econômico nacional. Em seguida, apresentaremos um breve escorço histórico das políticas de defesa da concorrência engendradas pela legislação infraconstitucional pátria na consecução dos referidos princípios constitucionais. A partir da definição desses princípios e da análise da evolução histórica da defesa da concorrência, exporemos conclusões sobre o objetivo e os objetos mediatos e imediatos de tutela da concorrência. Em seguida, trataremos da atividade empresarial desempenhada nos mercados concorrenciais, dissertando de forma breve sobre a teoria geral da empresa e sobre os conceitos de empresário, empresa e estabelecimento empresarial, dedicando atenção especial ao estudo dos elementos e atributos da azienda, principalmente no que se refere ao aviamento e à clientela. Por fim, encerraremos a primeira parte com um capítulo dedicado à definição do conceito da obrigação de não concorrência, dissertando sobre a sua natureza jurídica, histórico doutrinário e jurisprudencial, aplicação no ordenamento jurídico brasileiro e alienígena, teorias justificadoras, hipóteses de incidência e limites de aplicação nos contratos empresariais. A segunda parte será dedicada à análise efetiva dos contratos empresariais e terá como objetivo demonstrar a função que a obrigação de não concorrência exerce nos negócios jurídicos e como ela pode ser determinante para conferir eficácia às obrigações principais assumidas pelos contratantes. Por fim, apresentar-se-á conclusão ao trabalho, buscando-se evidenciar a importância da incidência da obrigação de não concorrência em determinados contratos empresariais como ferramenta essencial ao exercício da livre concorrência e da livre iniciativa. / This dissertation addresses the non-compete obligation in company contracts. The paper is divided into two parts. The first part will introduce the theoretical fundaments required to understand the function of the non-compete obligation in each contract type, which will be individually analyzed in the second part. Thus, the first part will trace an overall scenario of the principles and concepts required for understanding the legal and economic function of the non-compete obligation in corporate contracts. Initially, we will discuss the constitutional principles of free competition and free initiative, informing the role played by each in market protection and in the national economic development. Next, we will present a brief historical background on anti-trust policies adopted by the national infraconstitutional laws in meeting said constitutional principles. From the definition of these principles and the analysis of the historical course of anti-trust practice, we will present conclusions on the aims and mediate and immediate objects of anti-trust protection. Next, we will address business activities performed in competitive markets, briefly discussing the general theory of company and the concepts of company owner, company and business establishment, with emphasis on the study of the elements and attributes of the azienda, mainly goodwill and customer base. The first part will conclude with a chapter dedicated to defining the concept of the non-compete obligation, discussing the legal nature, doctrine and jurisprudence background, application in the Brazilian and international legal order, justifying theories, hypothesis of application and limitations on the application in company contracts. The second part will address the analysis of company contracts and will aim at demonstrating the function of the non-compete obligation in legal transactions and how decisive it can for the effectiveness of the main obligations undertaken by the contracting parties. In conclusion, this paper will highlight the importance of the application of the non-compete obligation in certain company contracts as an essential instrument for free enterprise and free initiative.

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.

The topic of the diploma thesis is „Business plan“. Thesis is divided into three main chapters. First chapter includes theory. In the second chapter a full analysis is processed. Third and the last chapter is focused on suggestions for improvement, which are based on outputs from the previous two chapters. In case of this thesis, the suggestion is business plan for starting beauty salon.