2006--Zugl.: Bachelorthesis, 2006.

Zugl.: Hamburg, Univ., Diss., 2006

Universiẗat, Diss., 2006--Köln.

Zugl.: Augsburg, Univ., Diss., 2007

Zugleich: Diss. Augsburg. / Literaturverz.

Zugleich: Diss. Augsburg. / Literaturverz.

Liquidation of the limited liability company from the decision of the court The theme which I have chosen for my thesis is the process surrounding a decision of the court to dissolve a private limited company by liquidation. I have chosen to focus only on private limited companies as I believe it is the most used entity for the purpose of incorporation in the Czech Republic. The purpose of my thesis is to analyse an area which is missing the attention of the public despite the fact that every year hundreds of companies by the Municipal Court in Prague are being dissolved in this way. The reason for my research is based on the current situation in the field of "judicial liquidations" where changes in the insolvency law and the undeveloped conception of the commercial register are contributing to an increasing number of so called "death companies". The thesis is composed of three main parts, each of them dealing with different aspects of the liquidation process. The first part is the introduction and defines the main issues in this field. I have provided a description of the phenomenon regarding the judicial liquidation system, setting it within the context of the continuing economic and financial crisis. I have given details of the causes which lead up to the liquidation of a company; these will...

Universiẗat, Diss.--Heidelberg, 2006. / Literaturverz. S. 277 - 317.

The thesis describes the whole process of establishment and creation of private limited company with emphasis on practice. One of the part of thesis is statistical survey of 105 private limited companies.

Revisionsplikten slopades 1 november 2010 i Sverige, vilket innebar att mindre aktiebolag som inte uppfyller vissa krav blev fria från revision. Efter slopandet av revisionsplikten har det skett ständiga debatter mellan olika parter över detta beslut. Somliga parter ser det utifrån en positiv aspekt, medan andra ur en negativ aspekt. Den höga kostnaden som revision avlämnar är en faktor till att flertal mindre aktiebolag väljer att inte anlita en revisor, främst hos nystartade aktiebolag. Studiens syfte är att undersöka varför mindre aktiebolag vänder sig till revision och använder sig av den även om de inte omfattas av revisionsplikt. Samt identifiera vilka önskvärda konsekvenser och icke önskvärda konsekvenser frivillig revision medför utifrån aktiebolagets synvinkel och utifrån institutionell teori. För att svara på studiens syfte har vi tillämpat oss av en kvalitativ metod, eftersom vi anser att den kan tillämpas för vårt arbete på bästa sätt. Frågeställningarna kommer sedan besvaras genom semistrukturerade intervjuer som görs med nio olika aktiebolag inom Sverige. Slutsatsen som kan dras är att de flesta aktiebolagen på marknaden har varierande synpunkter och åsikter kring revision samt slopandet av revisionsplikten. Utifrån våra intervjuer kan vi dra slutsatsen att det förekommer fler positiva kommentarer om revision än negativa. Det som ansågs vara bra med revision var att företagare får mer kontroll över bolaget samt att de får väldigt bra rådgivning som kan leda till en ekonomisk utveckling för bolagen. Utifrån revisorernas perspektiv har det förekommit en försämring på årsredovisningar, men även att det har skett en ökning av ekonomisk brottslighet. Det som de flesta bolagen gemensamt ansåg vara det stora problemet med revision var den höga kostnaden. Många av bolagen ansåg inte det som en nödvändig respektive värd investering, utan ansåg att likviditeten kan användas för något bättre. / The audit obligation was abolished on 1 November 2010 in Sweden, which meant that smaller limited companies that did not meet certain requirements were exempted from auditing. Following the abolition of the audit obligation, there have been constant debates between different parties over this decision. Some parties see it from a positive aspect, while others from a negative aspect. The high cost of auditing is a factor that several smaller limited companies choose not to hire an auditor, mainly with newly started limited companies. The purpose of the study is to investigate why smaller limited companies turn to auditing and use it even if they are not subject to auditing obligations. But also identify what desirable consequences and undesirable consequences voluntary audit entails from the company's point of view and from institutional theory. To answer the purpose of the study, we have applied a qualitative method, as we believe that it can be applied to our work in the best way. The questions will then be answered with semi-structured interviews conducted at several different limited companies in Sweden. The conclusion that can be drawn is that most limited companies in the market have varying views and opinions on auditing and the abolition of the auditing obligation. Based on our interviews, we can conclude that there are more positive comments about auditing than negative ones. What was considered good about auditing was that entrepreneurs get more control over the company and that they get very good advice that can lead to financial development for the companies. From the auditors' perspective, there has been a deterioration in annual reports, but also that there has been an increase in financial crime. What most companies jointly considered to be the major problem with auditing was the high cost. Many of the companies did not consider it a necessary or worthwhile investment, but considered that liquidity could be used for something better.