Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment) The topic of this thesis is "Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment)". From the title it is obvious that commercial establishment is an object of legal relationship but not a subject of legal relationship which is a considerable part of its understanding. With the acceptance of the Czech Civil Code a lot of changes came to this institute, including name change. This is the reason why it was necessary to conceive this matter complexly, from the basic term to specifics of particular legal relationships. The first part of this thesis is focussed on a basic term of commercial establishment and its circumscription in the Czech Civil Code, where it is understood as a set of asset and also as an agent for entrepreneurial activities. This part analyses particular kinds of commercial establishment and also branch of another parts of commercial establishment. The second part is dedicated to various examples of legal relationships where the commercial establishment might be the object. Particular legal relationships are concisely characterised. In this part there...

This thesis compares assets deals under Czech and German law. It provides an analysis of the concept of a business undertaking from the point of view of Czech and German law, draws attention to the various transfer mechanisms of a business undertaking, and assesses and compares the position and risks of the purchaser and third parties when buying a business. The first part of the thesis defines the concept of a business undertaking under Czech law and explains its nature under German law, taking into account that German law has no legal definition of a business undertaking. The chapter concludes with an explanation of the similar aspects of the understanding of a business undertaking in both countries, while also highlighting the differences under Czech and German law. In the second part of the thesis, business undertakings as an object of purchase are examined by means of a comparative method. An analysis of the two different ways of structuring the transfer of a business undertaking is provided: transfer of the whole business undertaking vs its transfer as an aggregate of individual items through a singular succession. The third part of the thesis is dedicated to the position of the purchaser, focussing mainly on the risk of assumption of debts pertaining to the business undertaking and the...

Nos últimos anos houve uma importante expansão na presença de correspondentes bancários em diversas regiões do Brasil. Correspondentes bancários são estabelecimentos comerciais, como lotéricas, correios ou farmácias que, além de sua atividade principal, oferecem serviços de alguma instituição financeira. Eles consistem em uma inovação que reduz os custos e diminui a necessidade de escala na oferta de serviços financeiros, aumentando assim a capacidade de alcance das instituições financeiras. Como é um tema recente para a literatura de desenvolvimento financeiro, ele ainda é muito pouco estudado. O objetivo desse trabalho é compreender o processo de propagação dos correspondentes bancários no país. Os resultados mostram uma relação de substituição entre agências bancárias e correspondentes. Além disso, há evidências de que o público atendido pelos correspondentes não é completamente igual ao atendido pelas agências, uma vez que os resultados indicam que os correspondentes se direcionam para regiões de menor renda. Também se verificou que o total per capita de indivíduos recebendo benefícios governamentais (Bolsa Família e INSS) é um fator influenciando a expansão dos correspondentes e que sua a oferta para beneficiários do INSS pode estar relacionada ao advento do crédito consignado. Não foram encontradas evidências de que os correspondentes se direcionam para regiões isoladas. / In the past few years, there has been an important growth in the presence of banking correspondents in many regions of Brazil. Banking Correspondents are retail agents, like post offices, lottery kiosks and drugstores that, in addition to its main activity, offer services of some financial institution. They consist of an innovation that reduces costs and the scale needed to offer financial services, therefore improving financial institutions\' reach. As it is a recent subject to the literature of financial development, it has not yet been properly studied. The main goal of this work is to understand the expansion process of banking correspondents in Brazil. The results show the existence of a substitution relationship between bank branches and correspondents. In addition, there are evidences that the correspondents\' public is not completely equal to the bank branches\' because the results indicate that correspondents direct themselves to regions with lower income. Moreover, it was verified that government benefits are a factor influencing correspondents\' expansion and that its offer to beneficiaries of INSS might be related to the advent of payroll loans. No evidences were found that the correspondents direct themselves to isolated regions.

A presente dissertação aborda os principais aspectos relacionados ao estabelecimento empresarial no ordenamento jurídico pátrio. O estudo fundamentou-se na doutrina nacional e, mormente na fecunda doutrina italiana, a qual teve um papel fundamental neste trabalho. No primeiro capítulo, analisaram-se os alicerces do direito comercial: o empresário, a empresa e o estabelecimento. Em seguida, estudou-se o estabelecimento empresarial, definindo-o, bem como sua natureza jurídica, elementos e outros aspectos. No terceiro capítulo, os princípios informadores do estabelecimento foram abordados. Em seguida, analisou-se a origem do instituto e a doutrina estrangeira, dando-se ênfase à doutrina italiana em virtude da semelhança entre os ordenamentos. Por derradeiro, o aspecto dinâmico do estabelecimento foi estudado. O estabelecimento empresarial foi abordado como objeto de negócios jurídicos translativos e constitutivos. Sempre à luz da doutrina italiana e da nacional. / The present dissertation had the object to study the most important aspects related to the commercial establishment in the brazilian legal system. The study was based on national doctrinal research and mostly on productive Italian doctrine. The Italian legislation also had an import aspect in this work. In the first chapter, the foundations of commercial law were analyzed: enterpriser, enterprise and establishment. After that, commercial establishment was defined, and, as well, as its legal nature, elements and other aspects. In the third chapter, the principles that inform the commercial establishment were study. Finally, the dynamic aspect of commercial establishment was analyzed. The commercial establishment was studied as object in legal transactions. Always in regard to Italian and national doctrine.

A presente dissertação aborda os principais aspectos relacionados ao estabelecimento empresarial no ordenamento jurídico pátrio. O estudo fundamentou-se na doutrina nacional e, mormente na fecunda doutrina italiana, a qual teve um papel fundamental neste trabalho. No primeiro capítulo, analisaram-se os alicerces do direito comercial: o empresário, a empresa e o estabelecimento. Em seguida, estudou-se o estabelecimento empresarial, definindo-o, bem como sua natureza jurídica, elementos e outros aspectos. No terceiro capítulo, os princípios informadores do estabelecimento foram abordados. Em seguida, analisou-se a origem do instituto e a doutrina estrangeira, dando-se ênfase à doutrina italiana em virtude da semelhança entre os ordenamentos. Por derradeiro, o aspecto dinâmico do estabelecimento foi estudado. O estabelecimento empresarial foi abordado como objeto de negócios jurídicos translativos e constitutivos. Sempre à luz da doutrina italiana e da nacional. / The present dissertation had the object to study the most important aspects related to the commercial establishment in the brazilian legal system. The study was based on national doctrinal research and mostly on productive Italian doctrine. The Italian legislation also had an import aspect in this work. In the first chapter, the foundations of commercial law were analyzed: enterpriser, enterprise and establishment. After that, commercial establishment was defined, and, as well, as its legal nature, elements and other aspects. In the third chapter, the principles that inform the commercial establishment were study. Finally, the dynamic aspect of commercial establishment was analyzed. The commercial establishment was studied as object in legal transactions. Always in regard to Italian and national doctrine.

Nos últimos anos houve uma importante expansão na presença de correspondentes bancários em diversas regiões do Brasil. Correspondentes bancários são estabelecimentos comerciais, como lotéricas, correios ou farmácias que, além de sua atividade principal, oferecem serviços de alguma instituição financeira. Eles consistem em uma inovação que reduz os custos e diminui a necessidade de escala na oferta de serviços financeiros, aumentando assim a capacidade de alcance das instituições financeiras. Como é um tema recente para a literatura de desenvolvimento financeiro, ele ainda é muito pouco estudado. O objetivo desse trabalho é compreender o processo de propagação dos correspondentes bancários no país. Os resultados mostram uma relação de substituição entre agências bancárias e correspondentes. Além disso, há evidências de que o público atendido pelos correspondentes não é completamente igual ao atendido pelas agências, uma vez que os resultados indicam que os correspondentes se direcionam para regiões de menor renda. Também se verificou que o total per capita de indivíduos recebendo benefícios governamentais (Bolsa Família e INSS) é um fator influenciando a expansão dos correspondentes e que sua a oferta para beneficiários do INSS pode estar relacionada ao advento do crédito consignado. Não foram encontradas evidências de que os correspondentes se direcionam para regiões isoladas. / In the past few years, there has been an important growth in the presence of banking correspondents in many regions of Brazil. Banking Correspondents are retail agents, like post offices, lottery kiosks and drugstores that, in addition to its main activity, offer services of some financial institution. They consist of an innovation that reduces costs and the scale needed to offer financial services, therefore improving financial institutions\' reach. As it is a recent subject to the literature of financial development, it has not yet been properly studied. The main goal of this work is to understand the expansion process of banking correspondents in Brazil. The results show the existence of a substitution relationship between bank branches and correspondents. In addition, there are evidences that the correspondents\' public is not completely equal to the bank branches\' because the results indicate that correspondents direct themselves to regions with lower income. Moreover, it was verified that government benefits are a factor influencing correspondents\' expansion and that its offer to beneficiaries of INSS might be related to the advent of payroll loans. No evidences were found that the correspondents direct themselves to isolated regions.

The object of interest of this diploma thesis is the processing of technical-construction part of the project documentation for the realization of the four-storey office building with two commercial premises on the ground floor. The building is cellarless, shape of the ground plan is rectangular. The fourth floor is receded over the others and there is an outdoor terrace, facing south, the remaining part of fourth floor is made up of flat vegetation roof. The support system is composed of steel concrete skeleton with a reinforcing core. Infill walling are made of ceramic fittings. The building is insulated with mineral wool and ceramic facade system.

The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.

The recent nature of the topic "Business, its sale and rent" clearly shows the social need that character of the enterprise as an object of business relationships and contracts for the sale of the business and the lease of the business is actively used. The company represents an important element which belongs to the business environment, and with the company as an object of legal relations may the businessman dispose - for example, a company can sell or hire. For the existence of the company and contract types associated with the enterprise is critical for a legal anchoring of these institutes. Enactment of these institutes is now primarily based on the Commercial Code, but in the ongoing recodification process of civil and commercial law will be the primary legislation under the New Civil Code, although it will modify the present time and the absolute business obligations. The law of contracts, which include a contract for sale of the business and the contract for the lease of the business will be "moved" by the rules of the New Civil Code. Company at a stage where is not a subject of the influence of contracts for the sale of the business, or the lease of the business, can be analyzed in terms of its "static" phase. The main subject of research in this phase of the business as such, is business...

The thesis focuses on setting the financial value of company Agados Ltd. Two valuation methods, to be specific the methods DCF and EVA entity, have been used to value the company. The theoretical part deals with the issues of valuation and related areas. Subsequently, the company and the application of theoretical knowledge on Agados Ltd. are described. This work also contains strategic and financial analysis, individual steps for application of the income valuation method such as the proposal of a financial plan and capital expenses. The outcome of this thesis is the final valuation, for the needs of commercial establismet Agados Ltd., which is based on the income valuation method.