Sammanfattning Forskningsfrågor Vilket samband finns mellan sänkningen av kapitalkravet för privata aktiebolag från 100 000 kronor till 50 000 kronor och deras överlevnadsförmåga? Vilket samband finns mellan sänkningen av kapitalkravet för privata aktiebolag från 50 000 kronor till 25 000 kronor och deras överlevnadsförmåga? Syfte Syftet med studien är att undersöka vilken påverkan sänkta krav på investeringskapital har för privata aktiebolags förmåga att överleva på marknaden. Metod Studien har genomförts med en kvantitativ metod baserad på sekundärdata. Sekundärdatan innehåller information om antal företagskonkurser, dess aktiekapital och antal aktiva år utifrån två olika startår, 2010 och 2020. Datan är hämtad från databasen Retriever Business och sammanställts manuellt i ett excel-dokument. Datan har utifrån sammanställningen analyserats med hjälp av linjär regression. Studiens analysmetod har använts för att undersöka eventuell korrelation mellan två variabler. De två studerade variablerna är aktiekapital och antal aktiva år. Slutsats De statistiska mätningarna som utförts ger inga indikationer på att det skulle finnas ett samband mellan det sänkta kapitalkravet och företags överlevnad i något av fallen. Trots att mätningarna från 2020 visade en positiv riktning, visar korrelationen mellan variablerna på mycket svagt samband från båda de studerade åren. Hypotesprövningen visar att nollhypotesen inte kan förkastas i något av fallen, till följd av p-värde som överstiger 0,05. Slutligen kan utifrån insamlade data konstateras att majoriteten av företagskonkurserna från båda de studerade åren hade ett aktiekapital i lägsta intervall, 75,6 procent från 2010 och 91 procent från 2020. / Abstract Reasearch questions What are the connections between the lowering of the share capital for private limited companies from 100 000 sek to 50 000 sek and their survivability? What are the connections between the lowering of the share capital for private limited companies from 50 000 sek to 25 000 sek and their survivability? Purpose The purpose of this study is to investigate the impact of reduced share capital and the company´s survivability. Method The study has been done with a quantitative method based on secondary data. The secondary data contains information about the number of business bankruptcies, their share capital and number of their active years based on two different atarting years, 2010 and 2020. The data is picked from the database Retriever Business and has been compiled in Excel. The data has from excel analyzed using linear regression. The analysis method is chosen to examine possible correlation between two variables. The two variables are share capital and the number of years when the company has been active. Conclusion The statistical measurements that have been carried out give no indication that there would be a connection between the lowered capital requirement and the companieś survival. The correlation between the variables shows a very weak connection, even though the measurements from 2020 showed a positive development direction. Through a hypothesis cannot be rejected in either case, as a result of a p-value that exceeds 0,05. Finally, based on collected data ascertain that the majority of the corporate bankruptcies from both years have a share capital in the lowest interval, 75,6 percent for 2010 and 91 percent frpm 2020.

Duties of a member of governing body of a limited company in financial difficulties Abstract This thesis discusses duties of a member of governing body of a limited company in financial difficulties, specifically chosen institutes not only from corporate law but from insolvency law as well. The main goal of this thesis is to define period of financial difficulties and to create a basic overview of legal duties that are connected to this period. When analysing individual duties, where I take into consideration conclusions from specialised literature and from decisions of the courts, I focus on problematic parts of the enacted law. The thesis proposes de lege ferenda propositions and also reflects on the amendment to the Business Corporations Act. The thesis is divided into four chapters. The first chapter deals with the due managerial care and diligence. It is the key duty, which is imposed on the members of governing body of a limited company. In the second chapter I discuss the state of financial trouble of the company. The Czech lawmaker tries to reflect on this economical state by the institutes of insolvency and impending insolvency, which I focus on within this part. These institutes are linked to a number of legal duties. Chapters three and four constitute the core of the thesis. Chapter three...

現代工商企業之經營，需要極其龐大資金，其資金來源，每難為少數個人所能完全供 應，其最理想之途徑莫過於籌集社會大眾閒置之資金，將其導入生產企業，股份有限 公司乃隨之應運而生，唯其因係以聚集多數人資金，以形成大資本為目的、股東人數 眾多且變動無常，是不宜將公司業務執行重任置於股東之上，而須專設法定必備之業 務執行機關以負責推展公司業務，此即所謂企業所有與企業經營分離之原則，乃股份 有限公司本質之所在。 在企業所有與經營分離之原則下；為貫徹加強董事會職權，及縮減股東會職權之旨意 ，在此二者權限分配上，即採取列舉股東會權限，而將未列舉之事項，全數劃歸董事 會，足見董事會實已為股份有限公司組織中最重要機構，且掌握公司經營大權。又現 行公司法開於公司業務固係採董事會集體執行制，但其構成份子仍為董事，因其有權 參與公司業務之決議。就此點而言，董事顯為董事會中個別的業務執行機關。且徒有 董事會之決策不足以自行，仍須有賴於個別董事加以貫徹，是董事於公司業務不唯參 與決策且負實際之執行工作，其地位尤其重要，且其權亦日趨擴張，唯有權者必然有 濫權之虞，是公司法在強化董事會及董事職權之餘，亦同時課以各種相當之義務，以 明確界定其權責，俾使業務之執行納入正軌，發揮企業管理與經營之高度效能，以因 應商場上之瞬息萬變，藉求發展，而股東亦得均霑其利益。 本文共八章，先就董事在組織上之定位乃至董事之各種義務與責任，逐章討論，最後 以董事責任之救濟作結。茲就各章要點簡述如下： 第一章 緒論 就董事在股份有限公司組織上之定位，董事與公司之法律關係，以及 董事對公司應盡之各種義務、先作介紹。 第二章 股份有限公司之組織 股份有限公司為法人，其本身不能為任何行為，如有 為行為之必要，則須藉助自然人之行為，此自然人即屬公司機關，股份有限公司之常 設機關有三，即股東會、董事會及監察人，其中又以董事會最為重要，本章即就董事 會制度之建立，董事之職權，略加介紹，並就其與股東會及監察人之關係，一併說明 ，最後論及企業所有與經營分離之原則。 第三章 董事之注意義務與責任 董事與公司間，因屬有償委任關係，是其在執行業 務、依法應負較高之善良管理人之注意義務，亦即以有相當思慮經驗之人為標準、在 日常生活中注意週到之程度，另董事基於董事會成員之地位，對於其他董事執行公司 業務之妥當與否，亦應以善良管理人之注意負監督之責。否則，董事若未盡此等注意 義務致生損害於公司或他人，應負損害賠償責任。唯董事若忠實地為公司謀利，且己 盡相當之注意，仍不免因判斷錯誤，致生損害於公司，則不宜遽以未盡注意義務為由 ，令董事負賠償責任，以免對董事經營行為造成不當限制，有礙公司之營展。 第四章 董事之忠實義務與責任 董事之忠實義務，在我國公司法並無明文規定，該 國學者見解亦未盡一致，通說則持肯定董事忠實義務為獨立義務類型，且有其存在重 要性。其內容主要係指服從監督義務、導守法令義務以及積極公開義務。 第五章 董事之競業禁止義務與責任 董事參與公司業務之執行，對公司之營業狀況 知之甚詳，為避免董事個人與公司利益衝突並保障公司股東利益，對董事從事與公司 之營業項目相近之競業行為，自應予限制，唯董事從事競業行為並無損於公司利益之 虞，且徵得股東會許可，既對社會整體經濟有益，自無強加限制必要。是現行法仿多 數法例，對董事競業行為採股東會許可為其合法化之條件，本章就違法競業行為之要 件、股東會之許可乃至違法行為之效果，遂項討論。 第六章 董事之說明義務與責任 董事經股東會選任，負責執行公司業務，獨攬公司 之經營權，其經營之損益情形，關係股東權益至鉅，股東自有權關心與了解、董事為 取信於股東會，對公司之財務與營業情形，負有說明義務，發現公司有受重大損害之 虞，並應立即向監察人報告。另公司營業會計處理上均有其一致性原則，非有正當理 由，不得任意變更，俾使公司會計制度建全，避免董事藉利益操作圖利私人，或圖隱 藏其經營責任，是此會計一致性原則若有變更之必要，須向股東會說明變更理由，否 則，其違法變更或未盡說明義務，致生損害、應向公司負損害賠償責任。 第七章 公司經營者之社會責任 公司固以追求利潤為目的，唯就社會整體經濟之觀 點、公司既取之於社會者多，自應有所回饋於社會大眾，以善盡其社會一份子之責任 ，在積極面、創造社會更多之財富，消極方面，則應避免製造諸如環境污染、物價上 漲及工廠噪音等社會問題，本章即就其社會責任分經濟與非經濟，法律上及道德上之 責任，並就其範圍，分別以其對股東、債權人、勞動者、消費者以及對地域住民等之 責任，遂一加以探討。 第八章 結論

Liquidation of the limited liability company from the decision of the court The theme which I have chosen for my thesis is the process surrounding a decision of the court to dissolve a private limited company by liquidation. I have chosen to focus only on private limited companies as I believe it is the most used entity for the purpose of incorporation in the Czech Republic. The purpose of my thesis is to analyse an area which is missing the attention of the public despite the fact that every year hundreds of companies by the Municipal Court in Prague are being dissolved in this way. The reason for my research is based on the current situation in the field of "judicial liquidations" where changes in the insolvency law and the undeveloped conception of the commercial register are contributing to an increasing number of so called "death companies". The thesis is composed of three main parts, each of them dealing with different aspects of the liquidation process. The first part is the introduction and defines the main issues in this field. I have provided a description of the phenomenon regarding the judicial liquidation system, setting it within the context of the continuing economic and financial crisis. I have given details of the causes which lead up to the liquidation of a company; these will...

78 Influence of a company member on the management of a limited company Summary The thesis focuses on the issue of a limited company member's legal position, particularly the matter of his influence on management of a limited company. The particular member's rights relating to the management of a limited company are discussed in the thesis. Chapter One and Two provide general information on essential terms according to the subject such as different categories of companies focusing on the limited company and differences between limited and personal company and the legal position of limited company member in relation to his share. The essence of the thesis is represented by the Chapter Three dealing with particular member's rights exercising in General Meeting and in relation to the other company bodies, especially the authorized representative. The description of such a specific rights is based on disputing questions, confrontation of different opinions and the case law. Chapter Four deals with the specific problems arising out of the situation the limited company is a company with a sole member who acts within the scope of General Meeting. Chapter Five provides general overview of corporate groups with focus on the relations between controlling and controlled company and definition of controlling company....

Particular cases of statutory secondary liability in the law of limited companies are relatively frequent. Forasmuch as a publication providing comprehensive analysis of the subject matter is still missing, the aim of the thesis is to offer thorough treatise of the issue in its whole broadness. The first chapter analyses the secondary liability as the institution of the general law of obligations. Fundamental features of the secondary liability are pointed out and respective rights and duties of the relevant parties are outlined. The issue of subrogation, joint secondary liability, termination of the secondary liability and statutory bar of the rights arising therefrom are discussed. The second chapter deals with the statutory secondary liability of the members (shareholders) of the limited companies. The thesis shows that both debts and claims of company may be subject to secondary liability of its shareholders. The third chapter focuses on the statutory secondary liability of the members of company bodies (directors). Besides primary liability for the harm caused, the company law punishes the director's failure to observe his or her duties by means of secondary liability for the company's debts as well. Particular cases are critically analysed. The fourth chapter concentrates on the statutory...

Universiẗat, Diss.--Heidelberg, 2006. / Literaturverz. S. 277 - 317.

HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende. För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras. Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform. / In 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax. A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not. Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.

Made available in DSpace on 2015-04-11T13:57:53Z (GMT). No. of bitstreams: 1 Francisco Maues.pdf: 601713 bytes, checksum: d7e237b8736ccacefd45e2527e7aa270 (MD5) Previous issue date: 2011-11-28 / The Brazilian companies of public corporation reached the value of market of approximately US$ 1,5 trillions in 2010, being that 57% of the value belong the thirteen companies, adding US$ 848,2 billion. The numbers show the evolution of the public corporation Brazilian companies, signaling the relevance to study as the social responsibility of the Brazilian companies of great manner is evidenced. With intention to reach the objective considered in this work, by the universe of 375 companies, one was taken as sample, of intentional form, the 13 bigger Brazilian companies for value of public corporation market of the Stock Exchange of São Paulo (BOVESPA) in 2011, for the fact of that they only averaged approximately 57% of value of market of the BM& F-São Paulo Stock Exchange. In a second analysis it was opted in only working with the companies who used methodology GRI in their Annual Report of Sustainability, was reduced for four companies, Petrobras, Vale, Itaú Unibanco Bank and Brazil Bank. In the identification of indicators of social responsibility of the analyzed reports, the Brazil Bank is distinguished as the company with the biggest number of evidences indicators, 65.6%, followed of Petrobras. Of general form the indicators of social responsibilities verified in the reports of the companies attend only 47.33% of the indicators recommended for the Resolution of the Resolução do Conselho Federal de Contabilidade nr. 1.003/04 and the used Social Assessment in the Annual Report of the companies partially evidence the Social Responsibility of the Brazilian companies of the public corporation. Of this form, it recommends that the companies of public corporation use more efficiently the evidence tools of social responsibility and countable indicators, for example, Resolution CFC nr. 1003/04. The adequate use of the evidence instruments will allow the managers to indicate and to associate the initiatives for which a company looks for keeping, to fortify and to make solid its image and the identity of the mark before its target audience. The study still disclosed that the social assessment is the best tool of evidence of enterprise social responsibility, but in the practice the value is wronged for the legislation lack that compels the corporations to use it. As subject for future research, it suggests evaluation of the impacts of the lack of adoption for the Brazilian companies of public corporation of the criteria of Resolution CFC nr. 1003/04 that they parameterize the evaluation of the RSE. / As empresas brasileiras de capital aberto alcançaram o valor de mercado de aproximadamente US$ 1,5 trilhões em 2010, sendo que 57% do valor pertencem a treze empresas, somando US$ 848,2 bilhões. Os números mostram a evolução das companhias brasileiras de capital aberto, sinalizando a relevância de estudar como é evidenciada a responsabilidade social das empresas brasileiras de grande porte. Com intuito de alcançar o objetivo proposto neste trabalho, do universo de 375 empresas, tomou-se como amostra, de forma intencional, as 13 maiores empresas brasileiras por valor de mercado de capital aberto da Bolsa de Valores de São Paulo (Bovespa) em 2011, pelo fato de que só elas perfaziam aproximadamente 57% de valor de mercado da BM&F-Bovespa. Numa segunda análise optou-se em trabalhar somente com as empresas que utilizassem a metodologia GRI no seu Relatório Anual de Sustentabilidade, reduziu-se para quatro empresas, Petrobras, Vale, Banco Itaú Unibanco e Banco do Brasil. Na identificação de indicadores de responsabilidade social dos relatórios analisados, destaca-se o Banco do Brasil como a empresa com o maior número de indicadores de evidenciação, 65,6%, seguido da Petrobras. De forma geral os indicadores de responsabilidades social verificados nos relatórios das empresas atendem somente 47,33% dos indicadores recomendados pela Resolução do Conselho Federal de Contabilidade nº 1.003/04 e o Balanço Social utilizado no Relatório Anual das empresas evidencia parcialmente a Responsabilidade Social das empresas brasileiras de capital aberto. Dessa forma, recomenda-se que as empresas de capital aberto usem mais eficientemente as ferramentas de evidenciação de responsabilidade social e indicadores contábeis, como por exemplo, a Resolução CFC nº 1003/04. A utilização adequada dos instrumentos de evidenciação permitirá aos gestores indicar e associar as iniciativas pelas quais uma empresa procura manter, fortalecer e solidificar sua imagem e a identidade da marca perante o seu público-alvo. O estudo revelou ainda, que o balanço social é a melhor ferramenta de evidenciação de responsabilidade social empresarial, mas na prática o valor fica prejudicado pela falta de legislação que obrigue as corporações a usá-lo. Como tema para futuras pesquisas, sugere-se avaliação dos impactos da falta de adoção pelas empresas brasileiras de capital aberto dos critérios da Resolução CFC nº 1003/04 que parametrizam a avaliação da RSE.

The thesis describes the whole process of establishment and creation of private limited company with emphasis on practice. One of the part of thesis is statistical survey of 105 private limited companies.