My master's thesis deals with the complex problems of a partnership in the Czech Republic from the establishment to the extinction. The problematic and different sections of the accounting, taxation, distribution of the profits and payment of loss of the partnership with the other companies, especially from a private limited company are compiled also. The subject of the practical part is application of the accounting, taxable and legislative regulations related to the type of company. The aim of the thesis is creating a complete overview of the problems of the partnership. This theme isn't elaborated in available literature and next part deals with the application of the investigate sections into the concrete examples of the practice. The thesis can also serves as a basic guide for begin businessmen.

The aim of the thesis is to draw up a business plan for a small cafe. Thesis begins with thorough analysis of general and field business environment and uncovering strengths and weaknesses of a new beginning company. Then a target customer group is identified. Based on those analyses, a comprehensive business plan for establishing a cafe is created along with marketing plan, financial plan and risk analysis.

Made available in DSpace on 2016-04-26T20:20:24Z (GMT). No. of bitstreams: 1 Carolina Assed Ferreira.pdf: 4430682 bytes, checksum: ca7e24bec4fb85caee4c48c1aa2e45a9 (MD5) Previous issue date: 2011-08-30 / This thesis analyses the subject of privatization of war through the action of private military companies (PMC) or private security companies (PSC), in view of their vertiginous growth in the present stage of economic globalization, as well as their relation with the energy issue. It analyses, also, the International Law on war, known as Hague Law, and the International Law on the protection of victims in a situation of armed conflict, known as Geneva Law which, in essence, is the International Humanitarian Law. The thesis contextualizes the subject historically and approaches the manner in which decisions on this subject are treated in the United Nations, verifying their impacts on the world peace process. The role of the private military companies and the responsibility over acts of their contracted people, known as new mercenaries , is analyzed. Finally, taking into account both sides of the same reality, combatants on one side, and the treatment given to victims on the other, final conclusions on the subject are made / O presente trabalho é uma análise do tema da privatização da guerra, por meio da atuação de empresas militares privadas (EMP) ou empresas de segurança privadas (ESP), tendo em vista seu crescimento vertiginoso no atual estágio da globalização econômica, bem como sua relação com a questão energética. Analisa-se o tratamento internacional do direito de guerra, denominado Direito de Haia, e o direito de proteção às vitimas em situação de conflito armado, denominado Direito de Genebra, que, em essência, é o Direito Internacional Humanitário propriamente dito. O trabalho contextualiza historicamente o assunto tratado e aborda a maneira pela qual as decisões sobre essa temática são tratadas no âmbito da Organização das Nações Unidas, verificando seus impactos sobre o processo de paz mundial. Analisa-se o papel das empresas militares privadas e a responsabilização sobre os atos de seus contratados, chamados de novos mercenários . Por fim, verificados os dois lados de uma mesma realidade, combatentes de um lado e o tratamento dispensado às vítimas de outro, são feitas as conclusões finais sobre o tema

<p>This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate.</p>

<p>This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate.</p>

This article addresses the issue of cooperatives in the context of global economic crisis and presented as a suitable alternative to deal with high unemployment, and as the fulfillment of a social economy, protected and provided for by law and the Spanish constitution. Will be discussed the characteristics of cooperatives, its constitution and its organization. In addition, there will be mention of types of cooperatives, especially the cooperative mode of worker cooperatives. / El presente artículo aborda el tema de las cooperativas en un contexto de crisis económica mundial y las presenta como una alternativa adecuada para lidiar con las altas tasas de desempleo, y como el cumplimiento de una economía social, protegida y establecida por la ley y la constitución española. Se expondrá las características de las cooperativas, su constitución, su organización. Además, se hará mención a las modalidades de cooperativas, en especial a la modalidad cooperativa de trabajo asociado.

Made available in DSpace on 2009-11-18T19:01:24Z (GMT). No. of bitstreams: 0 Previous issue date: 2003 / This research aims to analyze the impact of the share-holding control change, in face of the privatization process occurred during President Cardoso's Govemment, on the rationality of a telecommunication company, according to the perception of the directors, managers and employees. The existence of a different rationality for a public company and for a private company is discussed and its features are presented. Two groups of indicators are defined, each one referring to one type of rationality. It is also discussed the existence of a period in which the two types of rationality were present, limited to the two or three years before the privatization. It is the case of the Brazilian telecommunication company Embratel, which was based on two pillars: analysis of official public documents and field research. The document analysis was based on the Company Annual Reports, from 1967, two years from the Company foundation, until 2002. Those secondary data were compared with the primary data obtained from the semistructured interviews with directors, involved in the decision making process, managers and employees. Directors from each period were selected. For managers and employees, only the ones working for the Embratel before 1995 were considered in order to ensure that everyone in the sample group were working for the Company during the three periods. The data extracted from the documents and collected during the interviews permit to conclude that two different types of rationality can be characterized: the one of a public company and the one of a private company. Those types match with the periods of Embratel as a state-owned company and after the privatization process, respectively. All gathered data were not enough to lead to the conclusion about the transition period. Some indications about a possible impact of the privatization process upon the way the employees do their daily activities are also pointed out. / Esta pesquisa tem como objetivo analisar o impacto da mudança de controle acionário, decorrente do processo de privatização ocorrido durante o Governo do Presidente Fernando Henrique Cardoso, sobre a racionalidade de uma empresa do setor de telecomunicações, segundo a percepção dos dirigentes, gerentes e empregados. Defende-se a existência de uma racionalidade de Empresa Pública para o período estatal e uma racionalidade de Empresa Privada para o período pós-privatização e caracteriza-se cada uma. Foram definidos dois grupos de indicadores, cada um correspondente a um tipo de racionalidade. Levanta-se ainda a hipótese da existência de um período em que os dois tipos de racionalidade estiveram presentes, delimitado no entorno da privatização. Trata-se de um estudo de caso sobre a Empresa Brasileira de Telecomunicações S.A. - EMBRA TEL, baseado em dois pilares: pesquisa documental e pesquisa de campo. A pesquisa documental fundamentou-se nos Relatórios Anuais da Empresa desde 1967, período próximo à sua fundação em 1965, até 2002. Estes dados secundários foram comparados aos dados primários obtidos de entrevistas semi-estruturadas realizadas: com dirigentes, empregados da Empresa com cargos de Direção; com gerentes, empregados de qualquer nível gerencial entre a Direção e o corpo de empregados; e com empregados. Selecionaram-se dirigentes antigos e atuais e gerentes e empregados que foram admitidos na Embratel até 1995, como forma de garantir que todo empregado integrante da amostra tenha estado na Embratel durante os três períodos considerados. Os dados levantados na análise documental e os coletados durante o processo de entrevistas levaram a conclusão de que se podem caracterizar uma racionalidade de Empresa Pública e uma racionalidade de Empresa Privada e de que estas duas racionalidades coincidem com os períodos da Embratel como empresa estatal e da Embratel como empresa privada, respectivamente. Sobre o período de transição, os dados não foram suficientes para levar a uma conclusão definitiva. Foram ainda levantadas algumas indicações sobre um possível impacto do processo de privatização sobre o modo de os empregados realizarem suas tarefas diárias.

Magister Legum - LLM / This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate. / South Africa

This thesis adresses the topic to discounts on minority shareholder level for lack of control and marketability. Separate chapter give a comprehensive view of their application and also discusses the problems of private companies.

Cette étude résulte d'une observation : le droit hongkongais des sociétés, appartenant à l'ordre juridique de la Common Law, semble produire de manière pragmatique des règles qui encouragent et facilitent le commerce. L'image du droit français des sociétés est frappante de rigidité, de lourdeur, de dirigisme et d'interventionnisme étatiques. Par rapport à cette image, celle du droit hongkongais surprend par sa souplesse voire sa simplicité, son intelligibilité, son effectivité et son efficacité. Nous avons identifié des règles et des mécanismes de la société fermée à risque limité hongkongaise, la Company, qui nous semblent constituer des éléments majeurs de son succès. Nous en avons compris les fondements, le fonctionnement et la portée afin de nous permettre de comparer ces règles et mécanismes à ceux de la SARL et de la SAS et d'y insuffler un vent de souplesse, de simplicité et de liberté encadrée. Les thèmes choisis relèvent de la rapidité et de la sécurité de l'immatriculation et de la dissolution, de la liberté statutaire et de son accompagnement par des modèles de statuts-type, de la liberté des associés de construire leur société conformément à leur volonté (qu'il s'agisse de la géographie du capital social et de l'encadrement du fonctionnement de l'organe de gestion) et du support juridique apporté à l'organe de gestion favorisant la bonne gouvernance des SARL et des SAS et le contrôle des associés. Cette étude compare les SARL et la SAS avec la Company dans le but de permettre au droit français des sociétés de développer une société outil adaptée aux acteurs économiques contemporains et au service de l'efficacité économique recherchée par les pouvoirs publics. / Observing Hong Kong private companies with liability limited by shares (hereafter "Company") evolving in the Common Law system was a rewarding experience: efficiency and simplicity and safety are the main features of Companies that come to mind. Looking at French SARL and SAS gives quite a different picture: laws and orders are overabundant, legal and administrative requirements constitute a burden on directors, members and directors cannot really benefit from a flexible environment as State interventionism is deeply rooted in the French legal culture. We identified various mechanisms and regulations belonging to the Company that contributed to its international success. We studied these mechanisms and regulations and understood their founding principles and significance. Then we compared them to those of the SARL and SAS in order to inspire flexibility, simplicity and supervised freedom to these two corporate bodies. The study compared the following features: the rapidity and the safety of incorporation as well as of deregistration; the freedom of the members to use model articles of association as well as adapting the suggested model; the freedom of the members to define their membership using classes of shares as well as the management of the Company's business; company secretary and certified public accountant providing corporate governance support to directors as well as information to members for their controlling role. This comparative study aims at putting forward recommendations to develop French companies as a tool for contemporary economic players and to promote company law's economic efficiency.