The aim of my graduation theses is to define and analyse factors that influence foundation and development of a small firm and to illustrate these problems on a firm undertaking in building industry.

Over the last few decades, organizations have become increasingly dependent on information technology for the support of their business processes. IT has brought many benefits to the operations of organizations, as well as new risks. Internal control systems implemented to mitigate business risks thus needed to be extended to include a new group of IT controls. One of the areas of business operations that has been strongly associated with IT since the beginning of its widespread use is accounting. This master's thesis examines the effect of IT controls on financial statements of an organization as well as an audit of these financial statements. Principal aim of this thesis is to identify a set of IT controls relevant for a statutory audit. Emphasis is placed on controls covering the areas of information security, computer operations and change management related to information systems. A secondary aim is an analysis of control weaknesses (their nature and frequency of occurence) noted in the presented set of IT controls in a sample of statutory audits conducted in the last four years. For the most common control weaknesses, risks as well as possible causes are discussed and recommendations for improvement are provided.

La SARL dispose d’un encadrement juridique assez précis, tout en offrant à ses utilisateursdes espaces de liberté non négligeables. La liberté statutaire accordée aux associés peut être envisagéesous deux aspects principaux, le premier relatif au financement de la société et le second portant surl’organisation des pouvoirs au sein de la structure. En premier lieu, le législateur a cherché, depuis unedécennie, à faciliter la création de SARL en diminuant la contrainte financière que constituait la fixationd’un capital légal minimum. Toutefois, la libre détermination de ce montant est susceptible de fragiliserl’assise financière de certaines entreprises au point de les exposer parfois au risque d'une souscapitalisation.En présence d’un capital symbolique, il est au demeurant permis de s’interroger sur laprésence même des éléments constitutifs du contrat de société. En outre, d’autres incidences négativessont susceptibles d’apparaître, telles que la mise en oeuvre de la responsabilité des associés et desgérants au titre de l’insuffisance d’actif ou l’obtention par les banques de garanties prises sur lepatrimoine personnel des dirigeants ou des associés préalablement à l'octroi de crédits à la société. Laconséquence de cette situation est alors une sensible altération du principe de responsabilité limitéepourtant initialement recherchée par les fondateurs de SARL. Par ailleurs, si la loi a permis il y a peu derecourir à l’emprunt obligataire et à l’apport en industrie, ces techniques juridiques ne permettent pasd’accroître véritablement la solidité financière d’une entreprise. Dès lors, n'est-ce pas sur le fondementde la liberté statutaire que pourraient être instaurés des mécanismes spécifiques de financement del'activité? En second lieu, l’exercice de cette même liberté présente un intérêt particulier aux fins decirconscrire, dans l’ordre interne, les pouvoirs des gérants légalement définis en des termes très larges. Ilreste que le principe de l’inopposabilité aux tiers des clauses limitatives de pouvoirs constitue une limiteimportante à la pleine efficacité de tels aménagements. En définitive, si le régime de la SARL offre deréelles opportunités d'amélioration des règles d’organisation et de fonctionnement de la société, il n'endemeure pas moins que la liberté statutaire recèle elle-même certains inconvénients qui devraientappeler une intervention du législateur. / If the French SARL (limited liability company) is governed by a precise legal framework,their users benefit from appreciable areas of freedom to adapt them to specific needs. The purpose ofthis thesis is to investigate two main aspects of the statutory freedom granted to SARL: the way thiscompany can be funded and how powers are organised. Firstly, if the legislator has facilitated thecreation of SARL by reducing the financial constraint of a minimum legal share capital for a decadenow, this statutory freedom can weaken the financial basis of companies leading them to undercapitalization.In case of a share capital fixed at a nominal value, the assets can be regarded asinsufficient and the constituent elements of the partnership agreement can be questioned. The mainconsequences of this situation are possible recourse against partners and managers in terms ofresponsibility, additional guaranties demanded by the banks on their personal assets to cover company’sloans. These corporate risks finally put the SARL in contradiction with their objects. Besides, if thelegislator allows issuance of bonds and sweat equity, these legal instruments are insufficient to increasecompanies’ financial bases. Hence, couldn't specific funding methods be introduced on the basis ofstatutory freedom? Secondly, as the legal framework grants to SARL’s managers a large representationpower, statutory freedom allows to limit it and to place managers under the control of the partners. Butthis organisational freedom is itself limited by the fact that it is not enforceable against third-parties. Asa whole, if the legal system governing the SARL offers real opportunities in order to improve the rulesof organization and management, the intervention of the legislator would be appropriate in order tosolve statutory freedom’s shortcomings.

Decision-making by the statutory body in the relation to the capital company's internal affairs Abstract This dissertation considers the issue of decision-making by the statutory body in relation to the internal affairs of a capital company. The second chapter analyses existing case law concerning the concept of business management and compares it with doctrinal sources. In this context, business management is distinguished from other areas of responsibility the statutory body has in relation to the company's internal affairs. It also assesses to what extent the designation of business management as an internal branch of power is truly appropriate. The subsequent chapter discusses the competencies of the general meeting which directly affect the area of making business decisions; namely the amendment of articles of association, the approval of substantial property transactions and the power of general meeting to lay down the basic principles of how the business is managed. The fourth chapter is about the boundaries arising from the very notion of business management as compared to doctrinal sources and the practice of the courts. It draws conclusions from own research as well. In the fifth part of the dissertation, the process of decision-making in regard to business management is analysed. In particular it...

The dissertation addresses liability borne by members of statutory bodies (directors) for damage caused to third parties (parties not involved in the relevant corporation) where the director commits a tort in discharge of his/her tasks for the corporation, as stipulated under the general provisions of tort law. The dissertation is structured into an introduction, four chapters and a conclusion. The first chapter outlines the foundations for the analysis of directors' liability for torts. In the second chapter, the author tackles the topic of liability that directors bear under civil law for any tortious acts they commit, concluding that directors are liable to compensate any damage caused by a tort committed by them while acting for the relevant corporation. The director's personal liability vis-à-vis the aggrieved party for any tort committed is not prejudiced by the fact that the director committed the tort while performing his/her tasks; this circumstance only means that the tort will be attributed to the legal person, which then is liable for the tort together with the director. The author primarily argues here that the principles governing legal representation are not applicable to torts committed by directors, and the legal consequences of the tort thus cannot be attributed solely to the legal person...

Hereditary Titles - Legal Regulation in the Czech Republic and in France Aim of this thesis is to present legal regulation of hereditary titles in the Czech Republic and in France. Within five chapter, the thesis provides analysis of the current legal framework of the particular hereditary titles in the Czech and French jurisdiction. Each hereditary title, which is a legal reason for inheritance, is presented in a separate chapter. Each chapter is then - for clarity reasons - further divided into subsections: firstly stating the Czech legal framework, followed by the French one. For easier understanding of the topic, the first chapter is dedicated to introduction into inheritance law and is followed by presenting the particular requirements of inheritance, which are conditions for realization of inheritance law. Second chapter talks about the inheritance contract and shows its legal regulation in the Czech Republic. Besides the general provisions, it also discusses the specific regulation of inheritance contract concluded between spouses. In connection to that, the French regulation of inheritance contract is displayed, whose state is set into the historical context. Third chapter is focused on introducing into the problematic of testament, legal requirements for its obtaining as well as legal...

Relations between courts and public administration in statutory construction Abstract Judicial review of administrative decisions (and statutory construction contained in them) may use divergent standards (strictness). The classical continental concept of administrative justice follows from the notion that courts answer questions of law independently of the administrative body. The goal of the thesis is to cast doubt on this concept and to define situations where it can be considered that courts could be deferential towards the public administration, i.e. leave certain space to the administration for its own interpretation, which the court would accept even though the court itself might not see the interpretation as the best one. The comparative part of the thesis shows that such an approach of administrative courts regarding interpretation made by public administration is not totally rare. That is mainly the case of the United States of America, where in the instance of ambiguous statutes or secondary legislation, the interpretation made by the agency charged with administering the law is rewarded with deference if such interpretation is at least permissible. Czech administrative courts (and the Constitutional Court) also often concede that there is a plurality of equally convincing legal interpretations....

Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. Purpose: The purpose of this thesis is to map the debate about the statutory audit for small companies in Sweden since the abolishment in 2010 by exploring the main stakeholders, their differences in power as well as the arguments provided by the debaters. Methodology: This thesis adopts a critical discourse analysis method with an abductive research approach, where predetermined codes were developed in a scheme in order to collect the empirical data. The study includes 90 articles that were collected and used from 8 newspapers, magazines, or websites. Findings: The findings suggest that auditing- and accounting organizations, legislators, authorities, audit firms, clients, creditors and business associations are the main stakeholders of the debate. Further, the prominent arguments for a reinstatement are the increased criminality and the decreasing financial quality in the absence of an auditor, while the arguments for raised limit values involve the lack of necessity of audit in small firms as well as the incurred cost and lack of competitiveness due to statutory audit. Our findings indicate that there exist differences in power in the debate, where some stakeholders are more prevalent in the debate and are seen to be more influential than others.

Concurrence of the function of a member of a statutory body and an employment relationship in the same corporation Abstract The aim of this work is to comprehensively map the issue of concurrence of a member of a statutory body and an employment relationship in the same business corporation, both in terms of regulatory development and in terms of the most important court decisions concerning concurrence. The purpose is therefore to create an imaginary "timeline" that will reflect the various relevant provisions of the legislation and at the same time bring a selection of the most interesting court decisions. The more practical side of the matter is also not neglected, when the validity of employment contracts, which create concurrence, is analyzed. The first chapter is focused on the basic theoretical background of both the field of labor law and commercial law, which is worked with in other parts of the work and which are important for understanding the whole issue. In the third chapter, I focused on case law, which represents a key role in the issue of concurrence of a member of a statutory body with an employment relationship. A substantial part of this chapter is devoted to the analysis of the Constitutional Court's ruling from 2016, but several decisions of the Supreme Court are also mentioned, whose...

Regional spatial planning is on the rise. In a Swedish context, regions hold little mandate in spatial planning, but an ongoing trend of planning extending to the regional level can be seen.  Aside from three regions with official planning responsibilities, many regions practise spatial planning through non-statutory practices.  The aim of this thesis is to explore the types of logic that three carefully selected regions apply in practising non-statutory regional spatial planning. To that end, I analyse the prevailing understanding of the spatial-political arena of municipalities, regions and national authorities, and the challenges that these various types of logic may lead to when practising non-statutory planning. The thesis responds to two research questions1) the types of logic that guide non-statutory regional planning, and 2) the challenges such logics may face. The three selected regions, the Blekinge region, the Västra Götaland region, and the Östergötland region, were studied and compared through interviews, observations and document analysis. A thematic analysis is applied onto the material, from which dominating logics were identified. Findings show that these regions, even within the same national context, operate in diverse ways, and that challenges relate to the current fuzziness of the Swedish regional planning legislation, a perceived lack of guidance from the national level, and difficulties in collaborating with municipalities.