The topic of Limited Liability Company is a popular issue among the professional public due to the fact that Limited Liability Company belongs to the most favourite and the most widespread companies. This thesis comprehensively explains duties of members of Limited Liability Company in terms of Business Corporations Act and, where appropriate, compares them with those contained in the Commercial Code. After the brief discourse about Limited Liability Company, its nature and its position among the business corporations, the thesis provides characteristics of a share with emphasis on its qualitative aspect. In the second chapter the schemes of duties of members in works of various authors are first of all compared and critically assessed, and subsequently the own division of duties of members is created. A criterion for the division of duties is the fact, whether they are governed by general or special regulation and in the latter whether the duties arise on the basis of the act, or the Memorandum of Association. The characteristics of duties itself is included in the third to sixth chapters, which successively explain the duty of loyalty, the contributory duty, the liability duty, the duty of additional contribution, the duty of personal participation on a company, the duty to contribute to the...

This study aims to explore how individuals who are operating Swedish elite football clubs manage the tension between non-profit and commercial logics, and whether organizational form is important when managing them. The respondents in this study are individuals with positions at the very highest organizational level, and predetermined themes that concern the tension within Swedish elite football were used in the design of the interview guide. The results were then analysed from a new institutional perspective. The outcome showed that elite football clubs tend to use similar strategies when managing the logics regardless of organizational form. / Denna studie ämnar undersöka hur individer som är verksamma inom svenska elitfotbollsföreningar hanterar spänningen mellan ideella och kommersiella logiker och om organisationsform har betydelse för hanteringen av dem. Respondenterna i denna studie är individer med befattningar på allra högsta organisatoriska nivå och förutbestämda teman som berör spänningen inom svensk elitfotboll användes vid utformandet av intervjuguiden. Resultaten analyserades sedan ur ett nyinstitutionellt perspektiv. Utfallet visade att elitfotbollsföreningar tenderar att använda likartade strategier vid hanteringen av logikerna oberoende av organisationsform.

Made available in DSpace on 2016-04-26T20:24:18Z (GMT). No. of bitstreams: 1 Daniel Bushatsky.pdf: 1380757 bytes, checksum: 47bccc0b95080221650937333369ec7e (MD5) Previous issue date: 2016-03-09 / This doctoral thesis presents the principle of negotiating security, relating it to corporate law. For such, the principles of rules are differentiated, exposing the basic principles of corporate law, emphasizing that it is due to private autonomy that the partners subject themselves to the will of the majority in corporate resolutions, just as decisions made should follow the interests of the corporation. After this, the principle of negotiating security was conceptualized, which is sustained over 4 (four) pillars: objective good faith (loyalty), confidence theory, principle of correction (inspired by the Italian law) and private autonomy. It was asserted that loyalty, reliability, correction and subjective and objective autonomy jointly studied provide the base value for the interpretation of the Law and Legal Affairs, bringing security to corporate relations, within the legal framework of trade, creating the standard of behavior expected from all those involved in trade. By combining the principle of negotiating security with the principle of corporate preservation, it can be demonstrated how conflicts of interest involving the company, partners and administrators should be resolved. Following, first an overview of business risk and the multiple facets of justice, then a review on the legal protection of private investment, arriving at the conclusion that it must comply with its corporate function, in order to expose the main aspects of the business corporation. In order to prove the understanding, doctrinal passages were presented, recent decisions of the Brazilian courts on corporate law were analyzed, as well as how theoretical examples were used as illustration. Finally, the paper emphasizes that the principle of negotiating security must be applied in corporate law, protecting society, partners, administrators, and, thus, helping both the economic and the social development / Na presente tese de doutorado apresenta-se o princípio da segurança negocial relacionando-o com o direito societário. Para tanto, diferenciam-se os princípios das regras, expondo, depois, os princípios basilares do direito societário, destacando que é graças à autonomia privada que os sócios se sujeitam à vontade da maioria nas deliberações sociais, assim como as tomadas de decisões devem seguir o interesse da sociedade. Após, conceituou-se o princípio da segurança negocial sustentando-o em 4 (quatro) pilares: boa-fé objetiva (lealdade), teoria da confiança, princípio da correção (inspirado no direito italiano) e autonomia privada. Asseverou-se que lealdade, confiança, correção e a autonomia subjetiva e objetiva estudadas conjuntamente trazem o valor base para a interpretação da Lei e dos negócios jurídicos, trazendo segurança às relações sociais, dentro do regime jurídico comercial, criando o padrão de comportamento esperado de todos os envolvidos no comércio. Conjugando o princípio da segurança negocial com o princípio da preservação da empresa, demonstrou-se como os conflitos de interesses envolvendo sociedade, sócios e administradores devem ser resolvidos. Seguiu-se, primeiro com uma visão geral sobre o risco empresarial e as múltiplas facetas sobre justiça, depois realizando uma crítica sobre a proteção jurídica ao investimento privado, concluindo que este deve cumprir sua função social, para assim expor os principais aspectos da sociedade empresária. Para provar o entendimento, trouxeram-se passagens doutrinárias, analisaram-se recentes decisões dos tribunais brasileiros sobre direito societário assim como se utilizaram exemplos teóricos como ilustração. Por fim, ressaltamos que o princípio da segurança negocial deve ser aplicado no direito societário, protegendo sociedade, sócios, administradores, e, ajudando, consequentemente, no desenvolvimento econômico e social

This diploma thesis poses the question of the legal status of partners in a private limited liability company compared to the legal status of partners (shareholders) in a joint stock company. Although both companies are in a theory of Czech business law classified as capital corporations, which means that they have much in common, the legal enactments which are regulating the area of the partner's legal status in both legal forms contain many significant differences. Some of them may well be considered as slight, unimportant details, whereas the others represent fundamental differences, which, for the partner's legal status, are more than crucial. The partner's participation in the company's activities and in its management could be mentioned as one of the examples. Meanwhile, the partners in a private limited liability company typically participate in the whole life of their corporation, the shareholders in a joint stock company only influence the life of their corporation implicitly, through their influence over the personal structure of the executive body (called board of directors), which is entrusted with the power of the company's management. The members of this executive body are usually represented by people outside of the company; the theory talks about professional, hired management, which is leading to a phenomenon called corporate governance. This diploma thesis not only contains chapters on the legal status of partners in the given types of corporations, it also includes a general interpretation of the terms private limited liability company and joint stock company. Only a correct representation of these terms can lead to an accurate understanding of the partner's legal status. Finally, there are also several comparative thoughts and tables, including some decisions of the business courts added at the end of the paper. Through the means of the above mentioned business court's decisions the author is attempting to demonstrate how the partner's rights and obligations are being performed in practice.

The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.

The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.

This thesis deals with the possibilities of taxation of a person who wants to do business as an individual. The main subject of this work was to evaluate situation in terms of tax advantages. The issue of taxation is only one of the criteria. There are other criteria that might affect the decision, for example such as insurance, financing options, There are two options. One of them is a self-employed person who conducts business under the Trade Act. The other options is to do business as a legal entity, through a limited liability company with just one partner. There are no employees in the company.

The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.

The aim is to legal, accounting and tax business analysis forms the transition from the individual to company with limited liability and choosing the best option based on the decision matrix for the company. On the base of theoretical frameworks derive recommendations for solving the problems of transition to individual limited liability company in practice.

This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.