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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Přechod individuálního podnikatele na společnost s ručením omezeným / Individual Entrepreneur Transition to a Limited Liability Company

Hanusová, Markéta January 2011 (has links)
This thesis deals with a transition from an individual entrepreneur to a limited liability company. The thesis contains the information about the individual entrepreneurship (self-employed person) and the limited liability company. First, the general conceptions as enterprise and entrepreneurship are explained. Then the individuals are defined namely from a legal point of view and tax and accounting problems. Further, the basic characteristics of the limited liability company and the most important tax and accounting context are mentioned. In the next part of the thesis the transition from the individual entrepreneur to the limited liability company is generally defined. The core of the thesis is practical part that describes the concrete case of the transition from the individual entrepreneur to the limited liability company. Last but not least, the thesis contains analysis and evaluation of the financial statements and accounting of both entities. All financial statements are enclosed to this thesis.
12

Les garanties du passif de l’entrepreneur individuel à responsabilité limitée (EIRL) / The liability garantees of the individual entrepreneur with limited liability (EIRL)

Nguema Obame, Geneviève Mildrey 30 November 2018 (has links)
Après le succès en demi-teinte de la déclaration d’insaisissabilité comme moyen de protection du patrimoine personnel des entrepreneurs, le législateur français a institué le statut de l’entrepreneur individuel à responsabilité limitée (EIRL), bousculant la théorie de l’unité du patrimoine. Le nouveau dispositif permet à une personne physique de créer autant de patrimoines affectés qu’elle exerce d’activités professionnelles indépendantes. La loi institue une étanchéité patrimoniale se manifestant par le fait que chaque créancier de l’EIRL exerce son droit de gage général sur le patrimoine auquel il est rattaché. Le statut de l’EIRL suscite plusieurs interrogations relativement aux garanties que celui-ci est susceptibles d’offrir à ses créanciers personnels ou professionnels. Comme tout débiteur, l’EIRL peut être garanti par des personnes physiques ou morales tierces. Il apparaît toutefois en pratique que celles-ci hésiteront à s’engager. La scission patrimoniale empêche les garants solvens d’exercer leurs actions récursoires sur la totalité des biens de l’EIRL, réduisant ainsi les chances de leur remboursement. Par ailleurs, la pluralité des patrimoines offre à l’EIRL la possibilité de se garantir lui-même. Cependant, la technique qui consiste à garantir la dette d’un patrimoine avec un autre peut se révéler dangereuse pour l’EIRL. Il est donc incertain que l’EIRL en fasse usage. S’il n’offre pas de garanties suffisantes et/ou efficaces, l’EIRL n’obtiendra pas facilement un financement externe. Or, s’il n’a pas le financement dont il a besoin, l’EIRL ne profitera pas de son statut / After the partial success of the unseizability statement as a means of protecting the personal assets of entrepreneurs, the French legislator has adopted the status of the individual entrepreneur with limited liability (Hereinafter EIRL), disrupting the theory of the asset unit. The new status allows any individual to create as many dedicated assets as he pursues professional activities. The law institutes a patrimonial tightness that is manifested by the fact that each EIRL’s creditor is entitled to exercise his right of lien on the assets to which he’s attached. The EIRL status raises concerns about guarantees offered to their personal and professional creditors. Like an ordinary debtor, the EIRL can have guarantees provided by natural or legal third person. However, in practices, these persons are reluctant to commit themselves. The asset division prevents solvens guarantors to claim recourse attached to the all assets of the EIRL, so reducing the possibility of their reimbursement. Furthermore, plurality of assets allows the EIRL to guarantee itself. However, the technique of guaranteeing the debt of one asset with another can be damaging to the EIRL. Therefore, it’s uncertain that he uses it. If he doesn’t provide sufficient and/or efficient guarantees, he will not easily obtain external financing. If he cannot obtain the financing he needs, the EIRL will not benefit from his status
13

Empreendedores individuais do Estado de Mato Grosso: um estudo dos benefícios da formalização no âmbito da lei complementar 128/2008

Silva, Juliana Vitória Vieira Mattiello da 06 December 2012 (has links)
Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-08T18:35:42Z No. of bitstreams: 1 Juliana Vitória Vieira Mattiello da Silva.pdf: 1094020 bytes, checksum: 451e9bee4567bc8a559de6f34ecfff4d (MD5) / Made available in DSpace on 2015-07-08T18:35:42Z (GMT). No. of bitstreams: 1 Juliana Vitória Vieira Mattiello da Silva.pdf: 1094020 bytes, checksum: 451e9bee4567bc8a559de6f34ecfff4d (MD5) Previous issue date: 2012-01-31 / Nenhuma / O presente trabalho objetiva identificar a avaliação dos empreendedores individuais do Estado de Mato Grosso, quanto aos benefícios da formalização do seu negócio, amparados na Lei Complementar n. 128/2008. A pesquisa foi conduzida por meio de levantamento (survey), caracteriza-se quanto aos seus objetivos como exploratória e descritiva e quanto à abordagem do problema, predominantemente, quantitativa. A população deste estudo é formada pelos microempreendedores individuais formalizados do Estado de Mato Grosso. Considerou-se as 12 regiões do Estado para esse estudo. A amostra foi encontrada mediante a aplicação da fórmula citada por Sampieri (2006), em um total de 607 empreendedores individuais. Utilizou-se para a coleta de dados, a entrevista por telefone, com questionário, previamente, formulado, aplicado aos empreendedores individuais da amostra, conforme banco de dados repassado à pesquisadora pelo SEBRAE/MT. Para análise dos dados da pesquisa, foi realizada a estatística descritiva, a conjoint analysis, o teste de mann-whitney e o teste de kruskal-wallis. Os resultados encontrados revelam que a maioria dos EIs de MT são do sexo masculino, jovens entre 30 a 39 anos e com baixo nível de instrução. Os principais motivos que estimularam os EIs de MT à adesão para a formalização de seus empreendimentos foram: ter uma empresa formal, trabalhar por conta própria, benefícios previdenciários e segurança jurídica. Quanto à satisfação dos EIs de MT, em relação à formalização, pode-se afirmar que eles estão satisfeitos pela formalização; o fato é que a satisfação com a formalização é muito superior que a percepção de melhoria em benefícios individuais, ou seja, mais importante que um único benefício isolado é o conjunto de transformações que a formalização proporcionou. Detectou-se diferenças entre as regiões, isso em decorrência da análise das respostas e pela percepção dos respondentes quanto à formalização do seu negócio. Acredita-se por esse estudo que a Lei Complementar n. 128/08 alcançou seus objetivos. / The aim of this dissertation is identify the evaluation of individual entrepreneurs concerning the formalization of their business, supported by the Complementary Law nº. 128/2008, of the State of Mato Grosso. The research was made through survey, it is characterized, concerning to its goals, as exploratory and descriptive, and concerning the approach of the problem, as predominantly quantitative. For this study, the 12 areas of the State were considered. The sample was found through the formula mentioned by Sampieri (2006), in a total of 607 individual entrepreneurs. As for the collecting of data, it was used the telephone interview, with questionnaire, previously, formulated, applied to the individual entrepreneurs of the State of Mato Grosso, according to the database granted to the researcher by SEBRAE/MT. As for the analysis of research data, the descriptive statistics was done, the conjoint analysis, the test of mann-whitney and the test of kruskal-wallis. The found results reveal that most of the individual entrepreneurs (EIs) of MT are men, young people, aged between 30 and 39 and with low instruction level. The main reasons that stimulated the EIs of MT to the adhesion for the formalization of their business were: to have a formal company, to work independently, pension benefits and juridical safety. As it concerns the satisfaction of the EIs of MT, with regard to formalization under the Law no. 128/08, it can be affirmed that they are satisfied by the formalization, the fact is that the satisfaction with the formalization is very superior than the improvement perception on individual benefits, in other words, more important than an unique isolated benefit is the set of transformations that the formalization provided. The areas that presented most differences were: area 2, area 3, area 6, area 7 and area 9. It can be realized that there is a strong presence of entrepreneurs in the areas 3 and 7 by necessity, that due to the analysis of the answers and by the perception of the respondents with regard to the formalization of their business. As for its turn, the area 6, it is realized that the Complementary Law nº. 128/08 solved an immediate problem for the EIs who were on the informality, because they took the benefits to benefit themselves, and were differed by the benefit “exemption of taxation for registration of the company” " and “fiscal security”, and for they already are informal, they can be characterized as entrepreneurs by necessity. However, in the areas 2 and 9 it can be realized a strong presence of the entrepreneurs by opportunity. This perception is due to the EIs, as for the course of their business post-formalization. It is believed that the Complementary Law nº. 128/08 has met its goals. Complementary Law nº. 128/08 achieved its objectives.
14

Srovnání s.r.o. a SVOČ z účetního a daňového hlediska / Comparison of limited liability companies and the self-employed from an accounting and tax perspective

Hepová, Eliška January 2013 (has links)
This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
15

Protection de l’entrepreneur individuel et droits des créanciers : étude comparée droit français-droit de l’OHADA / Protection of the individual entrepreneur and creditors' rights : a comparative study of the french and OHADA legislations

Diallo, Abdoulaye 16 December 2014 (has links)
Au regard du principe de l'unité du patrimoine, l'entrepreneur individuel engage tout son patrimoine. En cas de survenance de difficultés, ses créanciers pourront saisir ses biens professionnels et ses biens personnels. Cette responsabilité illimitée de l'entrepreneur individuel peut avoir des conséquences redoutables, notamment lorsqu'il est marié ou pacsé ou vivant en concubinage. Cette fragilité de l'entrepreneur individuel a poussé le législateur, aussi bien en droit français qu'en droit de l'OHADA, à créer des mécanismes lui permettant de mettre son patrimoine personnel à l'abri de la poursuite de ses créanciers professionnels. Ainsi, en dehors de toute affectation sociétaire, l'entrepreneur individuel peut, désormais, en droit français, soustraire ses biens personnels du droit de gage de ses créanciers professionnels, par le biais de la déclaration notariée d'insaisissabilité ou par le recours au statut de l'EIRL. Également, par le jeu des régimes matrimoniaux ou de la technique de la fiducie, il peut limiter les droits de ses créanciers. Cependant, l'efficacité des mécanismes de protection de l'entrepreneur individuel n'est pas absolue. En effet, elle est souvent remise en cause par les créanciers antérieurs, et même par l'entrepreneur individuel qui peut y renoncer, parfois dans le but d'obtenir du crédit. En outre, lorsque l'entrepreneur individuel est soumis à une procédure collective, l'efficacité des mécanismes de protection n'est que relative. Le cloisonnement des patrimoines recherché ou la soustraction de certains biens personnels du gage des créanciers est remis en cause. Dès lors, la protection qu'offrent ces mécanismes n'est que illusoire, d'où la nécessité de renforcer leur efficacité. A défaut de mécanismes de protection efficaces, l'entrepreneur individuel peut recourir aux différentes procédures de prévention comme alternative aux mécanismes de protection. / With regard to the principle of the system of assets, the individual entrepreneur take on all his assets. In case problems occur, his creditors could seize his personal properties and business assets. This unlimited liability of the individual entrepreneur might have serious consequences, especially when he is married, in a civil partnership or in concubinage. The individual entrepreneur's fragility has encouraged the legislature, in the French as well as in the OHADA law, to create mechanisms that would give him the opportunity to put his personal assets immune from the judicial proceedings of his professional creditors. Thus, apart from any associate's appropriation, the individual entrepreneur is now able, under the French law, to keep his personal assets out of his profesional creditors' right of forfeit, through the notarized statement from seizure or the option of the EIRL. Equally, through the matrimonial systems or the technique of the trust, he may limit the rights of his creditors. However, the effectiveness of the mechanisms of protection of the individual entrepreneur is not absolute. Indeed, it is often put into question by former creditors, and even the individual entrepreneur who sometimes may renounce to it in order to get credit. Moreover, when the individual entrepreneur is subjected to a collective proceeding, the effectiveness of the protection is only but relative. The partition of expected assets or the exemption of certain personal belongings from the creditors' forfeit is questioned. Therefore, the protection offered by these mechanisms is only but fallacious, hence the need to strengthen their effectiveness. In the absence of effective mechanisms of protection, the individual entrepreneur may resort to the different procedures of prevention as an alternative to the mechanisms of protection.

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