"Mémoire présenté à la Faculté des études supérieures En vue de l'obtention du grade de Maîtrise en droit Option recherche (LL.M)" / La corporation est une institution à multiples facettes. Elle est d'abord un outil juridique au service de l'entreprise mais aussi une entité où se rencontrent les intérêts de nombreuses personnes. On nomme de façon générale stakeholders, ces personnes qui ont un intérêt dans la corporation. Plusieurs facteurs ont une influence sur les relations entre une corporation et ses stakeholders; le mode de gouvernance de l'entreprise, les attributs de la corporation ainsi que le contenu du droit corporatif applicable déterminent les échanges entre les stakeholders ct la corporation. Le modèle traditionnel de la corporation, quoique justifiable sur la base de l'efficience, peut être contesté de différentes façons. Pour évaluer la pertinemce de ce modèle, il faut l'analyser du point de vue économique pour chaque type de stakeholders. En isolant chacune des relations impliquant la corporation et l'une des catégories de stakeholders, nous sommes en mesure d'identifier les risques d'externalités et les solutions possibles. De plus, cette analyse permet de prévoir l'effet d'une intervention législative et de mieux comprendre la corporation dans sa dynamique économique. Cet exercice tend à démontrer que la position de chaque stakeholder est dépendante de nombreuses variables sur lesquelles les législations ont parfois peu d'effet. Le contrôle des corporations est essentiellement établi par un processus d'ajustement automatique des intérêts où chacun y trouve son compte. / The corporation is a multifaceted institution. It is first of all a legal tool available to the enterprise but also the junction of the interests of numerous persons. We call stakeholders the people who have interests in the corporation. Many factors play a role in the relation between the corporation and the stakeholders; the corporate governance, the attributes of the corporation as weil as the corporate law applicable will affect the relation between the corporation and the stakeholders. The conventional model of corporation is often criticized although it is arguably the most efficient model from an economic standpoint. To understand the critics and the raison d'ètre of this model, we need ta analyze it under economic terms from the different points of view of the stakeholders. Analyzing one by one the relations between the corporation and each type of stakeholders, we are able to identify the problems related to externalities and possible solutions. Furthermore, this analysis will allow us to foresce the potential effects of a new legislation and understand better the corporation in its economic context. As a result of this analysis, it seems to be that the situation of each stakeholder depends on many variables on which legislation has little impact. The ultimate control of corporations is tinally settled by an automatic process of adjustment where everyone satisfies its own interests.

The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.

La corporation est une institution à multiples facettes. Elle est d'abord un outil juridique au service de l'entreprise mais aussi une entité où se rencontrent les intérêts de nombreuses personnes. On nomme de façon générale stakeholders, ces personnes qui ont un intérêt dans la corporation. Plusieurs facteurs ont une influence sur les relations entre une corporation et ses stakeholders; le mode de gouvernance de l'entreprise, les attributs de la corporation ainsi que le contenu du droit corporatif applicable déterminent les échanges entre les stakeholders ct la corporation. Le modèle traditionnel de la corporation, quoique justifiable sur la base de l'efficience, peut être contesté de différentes façons. Pour évaluer la pertinemce de ce modèle, il faut l'analyser du point de vue économique pour chaque type de stakeholders. En isolant chacune des relations impliquant la corporation et l'une des catégories de stakeholders, nous sommes en mesure d'identifier les risques d'externalités et les solutions possibles. De plus, cette analyse permet de prévoir l'effet d'une intervention législative et de mieux comprendre la corporation dans sa dynamique économique. Cet exercice tend à démontrer que la position de chaque stakeholder est dépendante de nombreuses variables sur lesquelles les législations ont parfois peu d'effet. Le contrôle des corporations est essentiellement établi par un processus d'ajustement automatique des intérêts où chacun y trouve son compte. / The corporation is a multifaceted institution. It is first of all a legal tool available to the enterprise but also the junction of the interests of numerous persons. We call stakeholders the people who have interests in the corporation. Many factors play a role in the relation between the corporation and the stakeholders; the corporate governance, the attributes of the corporation as weil as the corporate law applicable will affect the relation between the corporation and the stakeholders. The conventional model of corporation is often criticized although it is arguably the most efficient model from an economic standpoint. To understand the critics and the raison d'ètre of this model, we need ta analyze it under economic terms from the different points of view of the stakeholders. Analyzing one by one the relations between the corporation and each type of stakeholders, we are able to identify the problems related to externalities and possible solutions. Furthermore, this analysis will allow us to foresce the potential effects of a new legislation and understand better the corporation in its economic context. As a result of this analysis, it seems to be that the situation of each stakeholder depends on many variables on which legislation has little impact. The ultimate control of corporations is tinally settled by an automatic process of adjustment where everyone satisfies its own interests. / "Mémoire présenté à la Faculté des études supérieures En vue de l'obtention du grade de Maîtrise en droit Option recherche (LL.M)"

In the 2005 year the companies of the small and average business amounted up to 99,4 percentage of the all Lithuanian companies, they were engaged the 69,7 percentage of all Lithuanian staff and produced about 68,2 percentage of all Lithuanian surplus value. All the companies dependent on the market’s competition, taxes, technological advances, quality’s and environment’s rules, the changes of the laws, but the small and average companies differ from the gross companies, because they cannot reach these effects, similar to gross companies, and the small and average companies usually can only work in the market as gross companies’ partners. The main aim of the master work is to analyze the theoretical aspects of the activity of the small and average companies, besides to analize the main indicators of the small and average companies in Lithuania in the period of 2001 -2004 years (their structure, wages, size, financial rates and so on) and to analyze their taxation in 2005 year.

The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.

One of the key factors influencing the quality of nursing care practice is the research applied within nursing processes. Therefore it is vital for theory to be closely linked with practice. To perform research and apply its results in practice is one of the conditions which lead to the development of evidence-based practice. Research applied in nursing care is a key strategy resulting into the unification of the human educational and scientific aspects of nursing care. This thesis focuses on the nursing care research and its application in practice together with the role of senior nurses within this process. The aim was to investigate whether and how the nurses are actually involved in nursing care research plus to examine whether ordinary nurses are willing to accept any changes associated with the introduction of the results of nursing care research into nursing practice. Besides this, also to determine whether nurses are encouraged to implement the results of nursing research into nursing practice, to observe nursing care deputies and leading nurses experience in respect to the implementation of the nursing care research results into practice in different types of hospitals plus to determine whether and how nurses introduce the results of nursing care research into practice. The final objective of this thesis was to determine whether the head nurses manage to introduce the results of the nursing care research into their nursing practice. In quantitative survey performed, the research sample consisted of nurses who work in inpatient departments at clinics and regional hospitals - public limited companies of the Central, South, West Bohemia, and Prague. 350 questionnaires were distributed. The research involved 186 questionnaires. Qualitative research data collection involved 12 respondents, out of which there were 3 head sisters employed at clinics and 3 nursing care deputies plus 3 head nurses from regional hospitals - public limited companies. All interviews were entirely anonymous. According to the survey findings, most of the nurses replied that they are not actively involved in the nursing care research. Nurses generally follow published results of nursing care research, but on the other hand, it is obvious, that they follow nursing care research outcomes randomly and without particular focus. Nurses not only that they refuse any changes, but they do not see any benefits of the implementation of research findings into the nursing care practice. The qualitative survey performed met objectives and all questions were answered. Any of the responses can serve for further quantitative research, especially when the results of the implementation of the nursing care research into practice at clinics and regional hospitals are compared.

Monistic organisational structure of a Czech joint-stock company after recodification of private law. This thesis deals with the monistic organisational structure in Czech legal system. The possibility of choosing the one-tier system was given to the Czech joint-stock companies thanks to recodification of private law, under which, effective as at 1. 1. 2014, was adopted The Business Corporation Act. However, implementation of this obligatory option was not without difficulties. The legislator had chosen inconvenient solution when, unlike in the foreign jurisdiction, there are obligatory constituted two organs. Such a conception, based on links on the dualistic system, creates many interpretation difficulties. In the beginning of this thesis, I introduce internal organisational structures in the view of broader framework of corporate governance. Further, I characterize various organisational structures, classify them and point out their differences. The main focus is on the third chapter. First, I describe the development of the Czech legislation until present state. Flowingly, I characterize the Czech one-tier system, and then I analyse the organs that are in monistic organisational structure constituted. Special attention was requested by the board of directors and statutory directors. The largest...

BOARD OF DIRECTORS OF THE JOINT-STOCK COMPANY AND STATUS OF ITS MEMBERS The goal of my study is to analyse the joint-stock company, in particular the board of directors and their main duties and responsibilities. The reason for my research is my interest in company law and engaging topics related to the joint-stock company I have questioned while studying the matter. The thesis is composed of six chapters, each of them dealing with different aspects of a board of directors of joint-stock company. Chapter One is introductory and defines theoretical grounds. The chapter is subdivided into two parts. The first part outlines basic terminology used in the paper and explains the organisational structure of a joint-stock company. The second part deals with statutory models of a joint-stock company. Chapter Two describes the historical evolution of the joint-stock company. Primarily, it explains the predecessors of the joint-stock company followed by origins and development of current legal forms of joint-stock companies. Chapter Three is subdivided into three parts and focuses on legal aspects of dualistic and monistic model of governance. Part One examines the dualistic type, part Two the monistic and the last part reviews European Company. Chapter Four illustrates problems resulting from competency of...

Diploma thesis Corporate governance in Prague Stock Exchange is summarization of expanding and the most significant models of Corporate Governance around the World. Define position of a joint-stock companies in the Czech republic, describe all kinds of administrative bodies and commitees of joint- stock companies. Research relationships between top management and administative bodies of Joint- stock and research effectiveness and productivity of Prague Stock Exchange in connection with changing of ownership in the year 2008.

Main goal of this dissertation is to analyze and evaluate corporate governance of DEK Company. Dissertation is composed of two parts -- theoretical part and practical part. The theoretical part will summarize the issue of corporate governance, which will result primarily from literature and relevant legislations. The practical part is the theoretical part applied to the selected company. To meet the targets will be used primarily analysis of ratios and cooperation with the member of the Board. At the conclusion will be compared to theoretical solutions with real results and propose recommendations for the company.