Made available in DSpace on 2016-04-26T20:27:00Z (GMT). No. of bitstreams: 1 Claucio Mashimo.pdf: 437061 bytes, checksum: 94db39f16a029edc9f34dc9e6337b03d (MD5) Previous issue date: 2008-04-09 / The issue of partners liability in limited liability companies is object of extensive considerations of the part of entrepreneurs, in view of the likelihood of being made liable and having their properties, gathered throughout their lives, seized, due to exceptions to the rule provided for in article 1,052, Civil Code. Pursuant thereto, the partners are jointly liable for paying the capital stock, and, once it has taken place, the liability shall be limited to the share of each one. This paper will examine the main aspects of such liability, its exceptions, the cases that may arise from this legal provision and those arising from the mere jurisprudential construction. As for the Disregard Doctrine, we will review the application of existing theories to concrete cases. Finally, we will make a comparison review between Partners Liability in Limited Liability Companies and the Theory of Disregard of Legal Entity, by attempting to show the difference between such two institutions / A questão da responsabilidade dos sócios na sociedade limitada é objeto de grande reflexão por parte dos empreendedores, ante a possibilidade de serem responsabilizados e terem constritos os seus bens, que foram amealhados ao longo de uma vida inteira, em razão das exceções à regra contida no artigo 1.052 do Código Civil, segundo a qual os sócios são solidariamente responsáveis pela integralização do capital social, mas, uma vez efetivada, a responsabilidade estará limitada à quota de cada um. Esta dissertação abordará os principais aspectos dessa responsabilidade, suas exceções, as hipóteses oriundas da expressa previsão legal e aquelas provenientes de mera construção jurisprudencial. No que diz respeito à Disregard Doctrine, examinar-se-á a aplicação das teorias existentes à casuística. Por derradeiro, haverá análise comparativa entre a Responsabilidade dos Sócios na Sociedade Limitada e a Teoria da Desconsideração da Personalidade Jurídica, buscando demonstrar a diferença existente entre os dois institutos

This paper consists of theoretical and practical part. The first one is trying to clarify the basic terms of having a business and also reviews the terms of business plan in general. Regarding the plan, the paper is discussing various methods of strategic analysis, then describing basic marketing ideas and activities, and finally explaining terms of personal resources and work organization. This paper is also introducing the main facts about financial planning and resources including financial analysis with all possible methods and guidelines. Last but not least, the theory is dealing with risk management. The practical part shows particular business plan of an existing business unit - the group of sole traders Bušim. The plan is analyzing the past and current situation of businessmen group. The plan then gives some relevant recommendations for the future business development of the company on the basis of detected data.

Liest und verfolgt man die diversen in der jüngeren Vergangenheit ergangenen Pres­severlautbarungen und Stellungnahmen zum Thema Überschuldung im Allgemeinen und dem insolvenzrechtlichen Überschuldungsbegriff im Besonderen, drängt sich einem der Verdacht auf, dass ein wie auch immer geartetes Problembewusstsein zu diesem Thema gewollt in die Bedeutungslosigkeit geschrieben worden ist. Nach überwiegend herrschender Meinung seien die insolvenzrechtliche Überschuldung und der damit einhergehende Insolvenzantragsgrund mittlerweile obsolet. Dieser Meinungsstand verwundert doch stark angesichts der nach wie vor hohen Anzahl an Unternehmensinsolvenzen, insbesondere im Bereich mittelständischer Unternehmen. Obgleich bei einem Gutteil der betroffenen Unternehmen als Insolvenzantragsgrund die Zahlungsunfähigkeit angegeben worden ist, darf dies nicht darüber hinweg täuschen, dass einer Illiquidität in aller Regel eine Überschuldung vorausgeht. Dabei spielt es objektiv betrachtet keine Rolle, ob es sich um eine bilanzielle, rechnerische oder insolvenzrechtliche Überschuldung handelt; in allen Fällen vermag das Vermögen die Schulden nicht mehr zu decken, m.a.W.: die Schuldendeckungsfähigkeit ist nicht mehr gegeben. Die Erhaltung der Schuldendeckungsfähigkeit eines Unternehmens ist so gesehen der erste Schritt zur Insolvenzprophylaxe. Allerdings sind die normierten handelsrechtlichen Rechnungslegungsvorschriften aus vielerlei Gründen nur bedingt geeignet, die Schuldendeckungsfähigkeit eines Unternehmens verlässlich zu überprüfen. Insoweit erscheint es folgerichtig, gerade für die mittelständische GmbH eine Ergänzung der aktuellen Rechnungslegung durch eine permanente Schuldendeckungskontrolle, wie sie bereits durch die ältere Zerschlagungsstatik bzw. statische Interpretation der Bilanz gefordert wurde, vorzusehen und damit den organschaftlichen Vertreter der mittelständischen GmbH in die Lage zu versetzen, im Rahmen seiner Selbstinformationsverpflichtung den Bestand des Unternehmens zu sichern und die externen Gläubiger angemessen zu schützen. Die präventive Anwendung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO zur Schuldendeckungskontrolle ermöglicht dem organschaftlichen Vertreter zweierlei: In Abhängigkeit von der Frühzeitigkeit der Vornahme einer solchen Prüfungshandlung kann deren Informationsgehalt entweder insolvenzprophylaktisch im Sinne einer erfolgreichen außergerichtlichen Sanierung wirken oder aber zumindest den Weg zu einer rechtzeitigen und geordneten Insolvenzantragstellung weisen. Das Ergebnis der Überschuldungsprüfung kann so dazu beitragen, erste Indikatoren bestehender Fehlentwicklungen und Schieflagen bereits im Vorfeld einer sich abzeichnenden Krise aufzuzeigen. Anzeichen dieser Art sind in aller Regel schon lange vor Eintritt der Insolvenzantragspflicht im Zahlenwerk der betreffenden Unternehmen erkennbar.

The topic of this thesis titled " Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS" was the definition of ownership transactions with the company and description of some differences between both legislation. The accounting and taxation aspects were first analyzed in terms of theory (regu-lations, definition, history of the business combination and their development from the past to the present, present situation of volume of M&A transactions and method of accounting solutions of these transaction) and subsequently in the form of practical application to particular accounting data of two companies named XYZ a KLM. The practical part mostly deals with merger of companies KLM and XYZ. Both of them were limited liability compa-nies with financial problems. The first part of practical part of this thesis was to analyse the transformation project and progress chart. Then the closing balance sheets and income statements (Czech legislations) of XYZ and KLM were compared with balance sheets and statements according to IFRS. The opening balance sheet of the successor of this transaction (XYZ) was compiled by the purchase method with quantifying valuation difference on acquired assets. Mergers and acquisitions are the most frequent business combinations. Sectors of the economy with the highest number of these transactions are the sectors of industrials & chemicals in the world and the sector of Real estate in Czech Republic. The last chapter is focused on the differences and form IFRS and Czech legislation.

Submitted by Carlos Henrique Batista (cahenba@gmail.com) on 2018-03-09T17:51:13Z No. of bitstreams: 1 Carlos Henrique Batista - Mestrado.pdf: 1912590 bytes, checksum: a572105a128fb45cfc55c68d02b86faf (MD5) / Approved for entry into archive by Katia Menezes de Souza (katia.menezes@fgv.br) on 2018-03-09T18:29:46Z (GMT) No. of bitstreams: 1 Carlos Henrique Batista - Mestrado.pdf: 1912590 bytes, checksum: a572105a128fb45cfc55c68d02b86faf (MD5) / Made available in DSpace on 2018-03-09T20:32:09Z (GMT). No. of bitstreams: 1 Carlos Henrique Batista - Mestrado.pdf: 1912590 bytes, checksum: a572105a128fb45cfc55c68d02b86faf (MD5) Previous issue date: 2018-02-16 / This work is about the controversy over mandatory disclosure of financial statements by large Brazilian limited liability companies. The research reveals an unclear regulatory framework on this issue and empirically assesses the effectiveness of disclosure rules contained in Federal Law No. 11,638 of 2007 and in São Paulo State’s Board of Trade Resolution No. 2 of 2015. The results indicate a significant level of compliance with these rules by the referred companies and at the same time their considerable resistance to disclose financial information to the public. It is also observed that the current regulation of corporate transparency is not enough to overcome the opacity of the majority of large limited liability companies, specially the biggest ones. The study points out shortcomings in the analyzed rules and also in the corresponding enforcement system. Moreover, it carries out a reflection on European legal solutions and national legislative proposals related to the matter. / O presente trabalho trata da polêmica a respeito da obrigatoriedade da publicação de demonstrações financeiras pelas sociedades limitadas de grande porte no Brasil. A pesquisa revela a incerteza do cenário regulatório atual relativo ao tema e avalia empiricamente a efetividade das normas de disclosure contidas na Lei n. 11.638/2007 e na Deliberação Jucesp n. 2/2015. Os resultados obtidos indicam a efetividade parcial, mas não desprezível, das referidas normas, bem como a considerável resistência das empresas à divulgação de seus balanços. Verifica-se também que o atual modelo regulatório acaba possibilitando que a maioria das sociedades visadas – notadamente as maiores entre elas – permaneçam na opacidade. Identificam-se deficiências na formulação das regras de transparência e no sistema de enforcement das mesmas. Além disso, apresentam-se soluções do direito europeu e propostas legislativas nacionais sobre o tema.

The thesis aims to assess the feasibility of the business plan of pre-paid model of tasting of Moravian wine and judge whether it pays off to invest into this business plan. The feasibility study serves to confirm the execution of the business plan. The study describes the establishment of limited liability company and activities that are related to its establishment. It analyzes the environment through PEST analysis and Porter's five forces model. Market research is conducted via a survey, which serves as a basis for determination of an estimate of potential customers. Marketing mix allows to describe the product, pricing, distribution, promotion plan and marketing communications. The final price is determined using the calculation formula. The opening balance sheet of the company is prepared within this thesis. The amount of capital, the costs and sources of funding are determined. The financial plan includes estimated revenue, profit, return on equity and cash flow plan for the first two years of the life of the company.

Thesis analyzes the possibility of conversion legal business form of a natural person to a limited liability company, stating the essential facts in terms of legal, accounting and tax. The analysis is applied in the practical part on the example of natural person Miroslav Cihelka, thesis evaluates and suggests the most appropriate solution for that company. In addition, the financial analysis assesses the current economic results of company Miroslav Cihelka.

The Master's thesis aims to describe regulation of transfer and passage of a business share under Czech law. Special attention is hereby paid to the relevant case law, especially to judicial decisions of the Supreme Court of the Czech Republic.

The main aim of this graduation theses is to make the draft of the business plan and evaluation of its feasibility for Květinové studio (The flower shop) Bellis in Havlíčkův Brod. Decision about appropriate legal form of business is also made. Another aim is the comparison of two kinds of legal form (limited liability company and natural person - entrepreneur) for business launching, and making financial plans for them. Then analysis and evaluation, which legal form is more suitable, is worked out. Output of this graduation theses is also an assessment if this business plan that is focused on providing services in flower desing area. Current situation, competition aned legal requirements are taken into consideration and also a chance of this project to survive or succeed.

This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.