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Leistungsbewertung und Erfolgsverteilung in hierarchiearmen kompetenzzellenbasierten Produktionsnetzwerken unter Verwendung einer Profit Distribution Broker Unit (PDBU)Sachtleben, Sebastian, Jähn, Hendrik, Zimmermann, Matthias 16 April 2014 (has links) (PDF)
No description available.
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Zálohy na podíl na zisku v kapitálových obchodních korporacích / Advance payments of the share in the profit of limited companiesBastlová, Michaela January 2019 (has links)
Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...
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Rozdělení a výplata zisku v akciové společnosti a zálohy na něj / Distribution and payment of profit in joint stock company and advance paymentPotůček, Petr January 2020 (has links)
Distribution and payment of profit in joint stock company and advance payment Abstract Although the theme of this diploma thesis may seem traditional, its topicality results from the ongoing expert debate of legal doctrine and the recent legislative activity, resulting into the adoption of Act No. 33/2020 Coll. that will change the legal environment in which the distribution, payment of profits and advances on it occur. This thesis aims to map selected problematic issues and to analyze them, considering expert opinions of legal doctrine, domestic jurisprudence and to some extent as well the foreign legal regulation. To achieve this goal, the legislation on which ground problematic questions arise is also considered. This thesis is divided into five chapters, the last three of which can be described as crucial. The first chapter lays out the conceptual definition of profit, dividends, and royalties, as well as the comparison between the right to profit and the right to a share in profit while not leaving aside equity and other own resources. The following chapter deals with the different types of profit-related shares in relation to their classification as preferred shares, shares with a different share of profit, a fixed share or shares with a subordinate share of profit. This chapter also comments on...
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Rozdělení zisku a jiných vlastních zdrojů v kapitálové obchodní společnosti / Distribution of profit and other capital in commercial capital companyNedvědová, Barbora January 2019 (has links)
Distribution of profit and other capital in commercial capital company Abstract The right to receive dividends is one of the fundamental rights of each shareholder of a capital company. Even though it stems from the very nature of a capital company that its shareholders will often wish to exercise solely their right to receive dividends, and not their right to participate in the management of the company, it is obvious that even capital companies may be established for purposes other than that of achieving profit alone. At the same time, companies, which were established solely for the purpose of achieving profit may wish to postpone the realization of profit for various reasons. Therefore, it is important for the law to be flexible enough to accommodate these needs while still providing adequate protection to creditors and minority shareholders of the company. Generally speaking, the Czech legal regulations governing the distribution of profit and other capital strike the balance between these competing interests fairly well. On the other hand, the rules contained in the Business Corporations Act are surrounded by a number of interpretational problems and uncertainties, e.g. because the applicability of the Czech Supreme Court jurisprudence issued in relation to the former Commercial Code has been called...
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Leistungsbewertung und Erfolgsverteilung in hierarchiearmen kompetenzzellenbasierten Produktionsnetzwerken unter Verwendung einer Profit Distribution Broker Unit (PDBU)Sachtleben, Sebastian, Jähn, Hendrik, Zimmermann, Matthias January 2006 (has links)
No description available.
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Veränderungen in der Arbeitsteilung und Gewinnverteilung durch Open Innovation und CrowdsourcingDrews, Paul 15 May 2014 (has links) (PDF)
No description available.
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Möglichkeiten der Leistungsanalyse und Gewinnverteilung in auftragsspezifisch konfigurierten ProduktionsnetzwerkenJähn, Hendrik 30 April 2014 (has links) (PDF)
No description available.
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Möglichkeiten der Leistungsanalyse und Gewinnverteilung in auftragsspezifisch konfigurierten ProduktionsnetzwerkenJähn, Hendrik January 2008 (has links)
No description available.
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Utdelningsbeskattning : Effekterna av investeringssparkontots införandeMägiste, Mattias, Winst, Anton January 2020 (has links)
The effects of individual income taxation direct the way they choose to receive capital flows. The clientele effect suggests, investor preferences are affected by their individual taxation. A shareholder with high marginal tax will according to theory invest in stocks with low or no dividend yield, while individuals with low marginal tax opts to invest in stocks with high dividend yield. In this study we analyse how the implementation of the investeringssparkonto affects the dividend clientele theory. With our impact analysis we are able to show that Swedish individuals are able to receive dividends at a lower tax rate than before. We establish proof that tax rates have lowered for all income levels of the Swedish populations since the implementation 2012, where the largest percentage increase happened among the lower income levels. While the largest unit tax rate cut happened at the top. The investeringssparkonto has created a new scenario where the effective tax rate is lower than the traditional aktie och fonddepå, when the dividend yield is higher than the government bond rate increased by one percent. Lower effective dividend taxation amount to stockholders receiving a larger share of the distributed profit. This new scenario where all individuals are prone to choose higher dividend yields, reduced the relevancy of who the dividend policy is adjusted to. All dividend clienteles prefer the same policy. / Effekterna av privatpersoners inkomstbeskattning styr hur de väljer att få sina kapitalflöden. Klienteleffekten antyder att investerarens preferenser kommer att påverkas av deras privata beskattning. En aktieägare med hög marginalskatt ska enligt teorin dras till aktier i företag där utdelningen är låg eller obefintlig, medan personer med låg marginalskatt är intresserade av att äga aktier i bolag med höga aktieutdelningar. I denna studie undersöker vi hur införandet av investeringssparkontot påverkar de tidigare teorierna om utdelningsklientel. Vi kan med vår konsekvensanalys visa att de svenska privatpersonerna har möjlighet att ta emot utdelningar till en betydligt lägre skattesats än tidigare. Vi kan konstatera att skatten har sjunkit för samtliga inkomstnivåer sedan införandet av investeringssparkontot 2012, det gick att se att den största procentuella skillnaden skedde bland de lägre inkomst nivåerna, men den största skillnaden sett till procentenheter sker i toppen. Investeringssparkontot har medfört ett nytt scenario där den effektiva skatten är lägre än i en aktie och fonddepå, då direktavkastningen överstiger statslåneräntan ökat med en procentenhet. Lägre effektiv skatt på utdelningar innebär att ägarna får en större del av den utdelade vinsten. Detta nya scenario där alla privatpersoner har ett incitament till hög direktavkastning, gör det mindre relevant vem utdelningspolicyn anpassas till då alla “klientel” föredrar samma policy.
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Veränderungen in der Arbeitsteilung und Gewinnverteilung durch Open Innovation und CrowdsourcingDrews, Paul January 2009 (has links)
No description available.
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