One-tier structure of a joint-stock company from the perspective of the prepared amendment to the Business Corporations Act Abstract This thesis analyses internal functioning of one-tier joint-stock companies, particularly from the perspective of the amendment to the Business Corporations Act, which will come into force in the beginning of the following year. First part of thesis offers comparative analysis of worldwide one-tier joint-stock company legislation, especially in American states, and in English and Italian law. The first two legislations of the above represent one-tier system in its traditional form and the development, that this system has undergone. Comparation with Italian legislation serves as an example of a legal system, in which one-tier model, as in Czechia, falls behind other model of governance of a joint-stock companies. Second part concerns the current legislation of a one-tier joint-stock companies in Czech corporate law, with emphasis to ambiguities in interpretation and application, which originate mainly in duality of elected bodies and conciseness of a special regulation, which was replaced by legislator with a reference to two-tier system. Third, essential part of this thesis analyses Czech legislation in the light of the Act No 33/2020 Coll., which significantly amends the...

This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.

The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.

The aim of this master´s thesis is to do a fundamental analysis of shares of Komerční banka. A part of this master´s thesis is to work out global analysis, sectoral analysis and corporate analysis. Using the most commonly used methods will be determined intrinsic value of shares of Komerční banka. Based on the comparison of the intrinsic value to the market price will be proposed an investment recommendations.

The thesis deals with the evaluation of investments in company shares. It analyzes internal and external surroundings of the selected enterprises and it describes historical development of their ordinary shares. It further deals with the particular comparison of selected investment opportunities in order to find most preferably one. The thesis should enable potential investor to orientate in the investment field

This thesis deals with the fundamental analysis of the Pegas Nonwovens SA enterprise, on the basis of which it determines the intrinsic value of the shares. The thesis provides readers with theoretical information of the subject, and presents their practical use when analyzing a specific company. The fundamental analysis is divided into three parts: global, sectoral and financial analysis. In conclusion, the calculated intrinsic value of the shares is compared with their market price and investment recommendations are provided.

Diploma thesis deals with the determination of the intrinsic value of Philip Morris ČR a.s. shares using methods of fundamental stock analysis. The theoretical part is focused on clarifying the basic concepts and methods that relate to this issue and will be used in the processing of the following parts. The analytical part contains fundamental stock analysis compiled on macroeconomic, branch and corporate level. The proposal part focuses on the application of selected methods to quantify the intrinsic value of shares, including the subsequent recommendation for investors.

This thesis is focused on getting the summary of requirements for the new information system of joint-stock company called Zemas. For that purpose will be used analysis of individual internal and external business processes together with a schematic interpretation of flows within these processes. On the basis of identified facts suitable suppliers of the new system will be recommended.

"Mémoire présenté à la Faculté des études supérieures En vue de l'obtention du grade de Maîtrise en droit Option recherche (LL.M)" / La corporation est une institution à multiples facettes. Elle est d'abord un outil juridique au service de l'entreprise mais aussi une entité où se rencontrent les intérêts de nombreuses personnes. On nomme de façon générale stakeholders, ces personnes qui ont un intérêt dans la corporation. Plusieurs facteurs ont une influence sur les relations entre une corporation et ses stakeholders; le mode de gouvernance de l'entreprise, les attributs de la corporation ainsi que le contenu du droit corporatif applicable déterminent les échanges entre les stakeholders ct la corporation. Le modèle traditionnel de la corporation, quoique justifiable sur la base de l'efficience, peut être contesté de différentes façons. Pour évaluer la pertinemce de ce modèle, il faut l'analyser du point de vue économique pour chaque type de stakeholders. En isolant chacune des relations impliquant la corporation et l'une des catégories de stakeholders, nous sommes en mesure d'identifier les risques d'externalités et les solutions possibles. De plus, cette analyse permet de prévoir l'effet d'une intervention législative et de mieux comprendre la corporation dans sa dynamique économique. Cet exercice tend à démontrer que la position de chaque stakeholder est dépendante de nombreuses variables sur lesquelles les législations ont parfois peu d'effet. Le contrôle des corporations est essentiellement établi par un processus d'ajustement automatique des intérêts où chacun y trouve son compte. / The corporation is a multifaceted institution. It is first of all a legal tool available to the enterprise but also the junction of the interests of numerous persons. We call stakeholders the people who have interests in the corporation. Many factors play a role in the relation between the corporation and the stakeholders; the corporate governance, the attributes of the corporation as weil as the corporate law applicable will affect the relation between the corporation and the stakeholders. The conventional model of corporation is often criticized although it is arguably the most efficient model from an economic standpoint. To understand the critics and the raison d'ètre of this model, we need ta analyze it under economic terms from the different points of view of the stakeholders. Analyzing one by one the relations between the corporation and each type of stakeholders, we are able to identify the problems related to externalities and possible solutions. Furthermore, this analysis will allow us to foresce the potential effects of a new legislation and understand better the corporation in its economic context. As a result of this analysis, it seems to be that the situation of each stakeholder depends on many variables on which legislation has little impact. The ultimate control of corporations is tinally settled by an automatic process of adjustment where everyone satisfies its own interests.

The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.