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Přeměny společností - právní, účetní a daňové aspekty v podmínkách ČR / Transformation of companies - legal, accounting and tax aspects in terms of legislation of Czech Republic.REMTOVÁ, Šárka January 2013 (has links)
The main aim of this thesis is evaluation of legislational, accounting and tax aspects of a specific case of company transformation under the terms of the legislation of Czech Republic. In terms of legal aspects it is the issue of obtaining the required consent of the tax administrator, the Competiton Bureau and potential providers of subsidies. It is also important to obtain a Trade License, the protection of creditors and rigts to intangible assets such as licenses, protective stamps and ISO norms. The aacounting aspect depicts problems of assembling the final accounts, opening balance sheets and the audit of these statements. It also describes the impacts to the balance of the participating companies. From the point of view of tax mainly the Income Tax, Property Tax, Road Tax, Gift Tax and Property Transfer Tax, registration for Value Added Tax and depreciation of property.
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Developing African Law through the promotion of Black Women's voices in Legal Education and Legal AdjudicationRadebe, Martha Keneilwe 08 1900 (has links)
Colonialism and apartheid have resulted in African law occupying an inferior position in the South African legal system compared to Roman-Dutch law and English common law, which are both recognised as forming the South African common law. This state of affairs has resulted in the lack of development of African law as an independent source of legal knowledge
The effect of this dilemma was that African customs were legislated according to Western principles of legal positivism and legal formalism. This legislative approach resulted in the formulation of African principles in ways that exacerbated patriarchy and, in turn, affected the legal status of in particular Black women.
This thesis focuses on the effect of colonisation and apartheid on African law and the position of Black women. The marginalisation of African law is argued in this study to have ultimately led to Black women’s silencing and subordination, which is evident from the case law discussed in this study. Furthermore, since white men historically dominated legal training, women have not always been well represented in the teaching and practising of law. Due to issues of racism, Black women have been further marginalised in academia and the legal profession. As a result, Black women still face challenges in academia concerning their academic success. Their upward mobility is severely hampered, which is problematic since the voices of Black women in law could prove beneficial in both academia and the legal profession in changing the current jurisprudence on African law and how it impacts Black women.
The thesis seeks to provide recommendations to promote African law and Black women in the study and practice of law in South Africa. / Thesis (LLD)--University of Pretoria, 2021. / Private Law / LLD / Unrestricted
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