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This article is a critical analysis of the concept of the lack of legal subjectivity of a pre-partnership limited joint-stock partnership (company in organization). It indicates the essence of a commercial company in organization, as well as the differences between capital companies in organization and partnerships in organization. Legal personality in a capital company in organization is presented as an effect of a certain evolutionary need for capital companies. A special type of limited joint-stock partnership is emphasized, in particular, its mixed personal and capital character. Attention is drawn to the fact that contributions are made to this pre-company, such as real estate or a company. The concept of legal personality of a pre-company in organization is the best standard for accepting contributions and administering them. If a joint-stock company in organization benefit from special legal facilitations, then a limited joint-stock partnership in organization that accepts contributions to the share capital in a similar way should also benefit from these special facilitations. The legal standard for contributions to both types of companies is the same. The presented concept does not imply a postulate of opening legal personality to other types of partnerships in organization. The revealing norm of Article 126 of the Polish Commercial Companies Code allows for an appropriate interpretation, as a result of which the provision of Article 11 of the Commercial Companies Code will apply to a limited joint-stock partnership. The study ends with the formulation of certain de lege ferenda conclusions., Niniejszy artykuł jest krytyczną analizą – przyjmowanej przez większość doktryny – koncepcji braku podmiotowości prawnej przedspółki komandytowo-akcyjnej (spółki w organizacji). Koncepcja ta jest nieefektywna ekonomicznie, zwłaszcza w przypadku wnoszenia do takiej spółki „skomplikowanych” wkładów, co uzasadnia jej krytykę i poszukiwanie innego rozwiązania. Celem niniejszego opracowania jest zatem zaprezentowanie rozwiązania odpowiadającego ekonomicznej analizie prawa. W ramach podjętych badań w niniejszym opracowaniu wskazano na istotę spółki handlowej w organizacji, różnice pomiędzy spółkami kapitałowymi w organizacji a spółkami osobowymi w organizacji. Przedstawiono podmiotowość prawną w spółce kapitałowej w organizacji jako efekt pewnej potrzeby ewolucyjnej dla spółek kapitałowych. Podkreślono szczególny rodzaj spółki komandytowo-akcyjnej, w szczególności jej mieszany osobowo-kapitałowy charakter. Zwrócono uwagę na okoliczność wnoszenia wkładów do tej przedspółki, takich jak na przykład nieruchomości czy przedsiębiorstwo. Koncepcja podmiotowości prawnej przedspółki w organizacji, to najlepszy standard dla przyjmowania wkładów i administrowania nimi. Jeżeli spółka akcyjna w organizacji korzysta ze specjalnych ułatwień prawnych, to spółka komandytowo-akcyjna w organizacji, w podobny sposób przyjmująca wkłady na kapitał zakładowy, również powinna korzystać z tych szczególnych ułatwień. Standard prawny wkładów wnoszonych do obu wymienionych typów spółek jest taki sam. Prezentowana koncepcja nie oznacza postulatu otwarcia podmiotowości prawnej dla innych typów spółek osobowych w organizacji. Norma odsłaniająca z art 126 k.s.h. pozwala na odpowiednią interpretację, w wyniku której do spółki komandytowo-akcyjnej znajdzie zastosowanie przepis art. 11 k.s.h. Opracowanie zakończono sformułowaniem pewnych wniosków de lege ferenda.

Granting rights to nature has become increasingly common in disparate parts of the world: from the rights of nature (RoN) provisions written into the Ecuadorian Constitution to the legal entity status granted to Te Urewera in Aotearoa/New Zealand and, for example, the rights recently accorded to Mar Menor in Spain. They have been promoted not only by specialized networks such as the Global Alliance for the Rights of Nature (GARN) but also by judges and, for instance, religious leaders like Pope Francis. As RoN are becoming a “go-to tool of emancipatory politics” (p. 14), Understanding the Rights of Nature provides a welcome reflection on the fundamental questions “what the rights of nature mean” and “how and why they are used” (p. 15).

Objective: This study aims to know the electronic notification to the legal entity, is obliged to disclose and adopt an electronic means when establishing, and whether electronic notification to the legal entity it is related to a natural person who left the entity.   Method: A descriptive methodology was followed.   Result: The researchers concluded several results, including that electronic judicial notification is one of the most important stages during judicial proceedings. If notification is completed, the procedures proceed valid and correctly.   Conclusion: Electronic judicial notification is one of the most important procedural stages in the course of a legal lawsuit. If the notification is made, the legal lawsuit will proceed correctly, and thus, judicial notification is a requirement for the validity of the proceedings of the lawsuit. The legislator confirmed the use of electronic means, which were limited to e-mail, text messages, and a lawyer's account.

This study aims to analyze the changes that occurred in the disregard of legal entity after Act No. 13.874/19. The study is important to verify what actually represented a significant change in the theme and what were just changes without great innovation for the Brazilian legal system. Based on the hypothetical-deductive method, it is demonstrated that the legislative change reinforced what was already dominant understanding of jurisprudence, as well as reinforced legal concepts already embedded in the doctrine, but also, improved parameters for the application of the theory, enabling its use in a technical way and restricting (or limiting) the performance of the judges more rigidly. In the end, it is possible to conclude that Act No. 13.874/19 failed to resolve the existing conflicts concerned to this theme, maintaining the legal uncertainty for Brazilian investors, but it must considered that a longer period of validity of the law is needed to verify the real impact on the increase of business activities in Brazil., O estudo tem como objetivo analisar as alterações ocorridas no instituto da desconsideração da personalidade jurídica após a lei nº13.874/19. O trabalho se faz importante para verificar o que de fato representou uma mudança significativa no tema e o que foram apenas alterações sem grande inovação para o ordenamento jurídico brasileiro. Com esteio no método hipotético-dedutivo, demonstra-se que a alteração legislativa positivou o que já era entendimento jurisprudencial, bem como reforçou conceitos jurídicos já consagrados pela doutrina, mas também, aprimorou parâmetros para a aplicação da teoria, possibilitando a sua utilização de forma técnica e delimitando de maneira mais rígida a atuação dos juízes. Ao final, conclui-se que a legislação deixou de solucionar conflitos existentes em torno do tema, mantendo o cenário de insegurança jurídica aos empreendedores brasileiros, sendo, no entanto, necessário um maior tempo de vigência da lei para verificar o real impacto no fomento às atividades empresariais no país.

Bakalářská práce je zaměřena na různé formy ukončení činnosti obchodních společností. Převážná část je věnována zrušení právnické osoby s likvidací. V závěrečné části práce je provedena analýza vybraných judikátů a na několika právnických osobách je prezentován pohled na správní praxi., The bachelor thesis focused on the various forms of termination of business companies. The major part discusses the dissolution of the legal entity with liquidation. In the final part of the thesis, an analysis of selected case law is performed and a view of administrative practice is presented on several legal entities., Fakulta ekonomicko-správní, Bakalantka přednesla obhajobu své závěrečné práce s názvem Praxe finančního úřadu při ukončení činnosti právnických osob. Otázky k obhajobě: O1: Na straně 46 uvádíte doporučení pro likvidátora, které by mohlo vést ke zjednodušení administrativního procesu. Máte (aspoň hrubou) představu, nakolik by toto doporučení mohlo skutečně snížit zátěž finančních úřadů (jaký podíl představují řízení, u nichž by nebylo nutné žádat o souhlas s výmazem správce daně)? O2: Seznámila jste finanční úřad s Vaší prací? Využije finanční úřad nějakým způsobem výsledky Vaší práce? Bakalantka odpověděla na otázky stanovené v posudku vedoucího bakalářské práce., Dokončená práce s úspěšnou obhajobou

The thesis of this paper is that sub-participation is a partnership. Most scholars argue that partnerships necessarily constitute legal entities and, therefore, sub-participation cannot be a partnership. This narrow definition of partnership, in our opinion, does not fit with the regulation of partnerships contained in the Civil Code, which expressly qualifies sub-participation as a “partnership”, despite the fact that it is not a legal entity. Sub-partici- pation, as typical internal partnership, enables us to recover partnerships as a pure contractual relationship, long forgotten by our scholarship., La tesis de este trabajo es que la subparticipación es una sociedad. La doctrina mayoritaria entiende que la sociedad forma necesariamente una persona jurídica distinta de los socios y, por consiguiente, la subparticipación no puede ser una sociedad. Esa noción restrictiva de sociedad, en nuestra opinión, no se ajusta a las reglas del Código Civil, que califican expresamente a la subparticipación como sociedad, aunque carezca de personalidad jurídica. La subparticipación como sociedad interna típica nos permite recuperar la sociedad puramente obligacional, largo tiempo olvidada por nuestra doctrina.

The article aims to illustrate the origins and reasons which that led to the birth of legal personality and limited liability of shareholders in the United States of America and the parallel development of the common law doctrine called “piercing the corpo-rate veil”, which was meant as a remedy adopted by the judges in order to directly sanction shareholders for social obligations, had they made improper use of the corporate veil. Several doctrinal contributions have been analyzed which, by stigmatiz-ing an excessively subjective and empirical application of this jurisprudential remedy, have, paradoxically, contributed, albeit with some exceptions, to its affirmation in an expansive way. Finally, the most recent attempts by experts in the field have been recalled, through the analysis of thousands of state and federal cases that have con-cerning the piercing the corporate veil, to propose classifications of conceptual types in order to introduce elements of rationality and objectivity by looking for the search for shared solutions for the benefit and in the interest of legal operators.

В статье рассматривается банкротство как способ ликвидации юридического лица, его предпосылки, методики предотвращения банкротства, процедура, порядок выплат кредиторам, а также выгоды, которые могут извлечь для себя должники и кредиторы из этого процесса., This article considers bankruptcy as a method of liquidation of a legal entity, its prerequisites, methods of preventing bankruptcy, procedure, procedure for payments to creditors, as well as the benefits that debtors and creditors can derive from this process.

Bu çalışmada, Avrupa İnsan Hakları Mahkemesi’ne tüzel kişiler tarafından hak ihlaline uğradıkları iddiasıyla yapılan bireysel başvurularda kişi yönünden yetki konusu incelenecektir. Mahkeme’nin Sözleşme doğrultusunda uyguladığı ve başvurucunun taşıması gereken “hükümet dışı kuruluş olma” kriterinin; iç hukukta özel hukuk ve kamu hukuku tüzel kişilikleri arasında yapılan ayrımla tam olarak örtüşmemesine rağmen, bu ayrımdan önemli ölçüde etkilendiği iddia edilecektir. Bu doğrultuda, öncelikle Mahkeme’nin incelemesinde özel hukuk tüzel kişiliğinin hükümet dışı kuruluş olma yönünde, kamu hukuku tüzel kişiliğininse hükümet kuruluşu olma yönünde bir kriter oluşturduğu ileri sürülecektir. Ayrımın ayrıca Mahkeme’nin incelemesindeki odak noktasını da etkilediği; özel hukuk tüzel kişilikleri bakımından somut olay bazında bir değerlendirme yapılırken, kamu tüzel kişilikleri bakımından kurucu statü odaklı değerlendirmede bulunulduğu savunulacaktır., In this study, the admissibility of the individual applications by legal entities to the European Court of Human Rights in relation to their standing will be examined. It will be argued that while the “non-governmental organization” criterion adopted by the Court in accordance with the Covenant does not overlap exactly with the distinction made in domestic legal systems between public legal personality and private legal personality, it has been profoundly influenced by that distinction. In that regard, firstly, it will be pointed out that private legal personality is regarded as a criterion in favor of non-governmentality, while public legal personality of govenrmentality. Furthermore, it will be claimed that the distinction affects the focal point of the Court’s examination: it considers the case in the case of private legal personality on the basis of the specifics of the fact at hand, as the examination is focused on the legal statute in the case of public legal personality.

Bu çalışmada, Avrupa İnsan Hakları Mahkemesi’ne tüzel kişiler tarafından hak ihlaline uğradıkları iddiasıyla yapılan bireysel başvurularda kişi yönünden yetki konusu incelenecektir. Mahkeme’nin Sözleşme doğrultusunda uyguladığı ve başvurucunun taşıması gereken “hükümet dışı kuruluş olma” kriterinin; iç hukukta özel hukuk ve kamu hukuku tüzel kişilikleri arasında yapılan ayrımla tam olarak örtüşmemesine rağmen, bu ayrımdan önemli ölçüde etkilendiği iddia edilecektir. Bu doğrultuda, öncelikle Mahkeme’nin incelemesinde özel hukuk tüzel kişiliğinin hükümet dışı kuruluş olma yönünde, kamu hukuku tüzel kişiliğininse hükümet kuruluşu olma yönünde bir kriter oluşturduğu ileri sürülecektir. Ayrımın ayrıca Mahkeme’nin incelemesindeki odak noktasını da etkilediği; özel hukuk tüzel kişilikleri bakımından somut olay bazında bir değerlendirme yapılırken, kamu tüzel kişilikleri bakımından kurucu statü odaklı değerlendirmede bulunulduğu savunulacaktır., In this study, the admissibility of the individual applications by legal entities to the European Court of Human Rights in relation to their standing will be examined. It will be argued that while the “non-governmental organization” criterion adopted by the Court in accordance with the Covenant does not overlap exactly with the distinction made in domestic legal systems between public legal personality and private legal personality, it has been profoundly influenced by that distinction. In that regard, firstly, it will be pointed out that private legal personality is regarded as a criterion in favor of non-governmentality, while public legal personality of govenrmentality. Furthermore, it will be claimed that the distinction affects the focal point of the Court’s examination: it considers the case in the case of private legal personality on the basis of the specifics of the fact at hand, as the examination is focused on the legal statute in the case of public legal personality.

En el presente trabajo su autor estudia dos temas diversos, aunque relacionados con el dilema de situar a los animales y los robots entre las personas y las cosas, con la consiguiente repercusión práctica que ello supone. Acerca de los animales, teniendo presente que, según la nueva realidad social y jurídica, son seres sintientes, sin la necesidad de personificarlos, pero sin admitir tampoco que son simples cosas, considera el autor que aquella realidad hace que los animales sean un tipo de bien u objeto de derecho especial, merecedor de una singular protección, mas sin necesidad de crear por ello ninguna categoría híbrida entre las personas y las cosas, entre los sujetos y los objetos de derecho. En otro orden, considera el autor que los robots -aun- con inteligencia artificial no son -hoy al menos- personas, sino simples cosas, pero propone -con fundamento en algunas Resoluciones del Parlamento europeo- que en un futuro la robótica pueda ostentar una personalidad fundacional., In the present work, the author studies two different topics, although related to the dilemma of placing animals and robots between people and things, with the consequent practical repercussions that this entails. Regarding animals, bearing in mind that, according to the new social and legal reality, they are sentient beings, without the need to personify them, but without admitting that they are simple things, the author considers that that reality makes animals a type of good or object of special law, deserving of a unique protection, but without the need to create any hybrid category between people and things, between subjects and objects of law. In another order, the author considers that robots -even- with artificial intelligence are not -today at least- people, but simple things, but he proposes -based on some Resolutions of the European Parliament- that in the future robotics may show a founding personality.

[Resumen]: El presente trabajo se centra en el análisis de los delitos urbanísticos del artículo 319 del Código Penal, teniendo en cuenta, especialmente, la introducción de la responsabilidad penal de las personas jurídicas en estas concretas infracciones delictivas. Así pues, y siguiendo las pautas analíticas de la teoría general del delito, se analizarán las principales líneas doctrinales y jurisprudenciales en torno a la identificación del bien jurídico protegido, a los aspectos objetivos y subjetivos de estos delitos, así como a las principales causas de exención de la responsabilidad penal, formas de aparición de los delitos urbanísticos y sus consecuencias jurídicas. El trabajo se centrará en estudiar las principales diferencias en la aplicación de estos delitos a las personas físicas y a las personas jurídicas; concretamente, se prestará especial atención a las principales características que implica la introducción de la persona jurídica como sujeto activo de los delitos urbanísticos y a las posibles consecuencias penales, para la persona jurídica, como autora o partícipe de los mismos, entre otros aspectos., [Abstract]: This work focuses on the analysis of urban planning offenses of article 319 of Spanish Criminal Code, taking into account, especially, the introduction of criminal responsibility of legal entities in these specific criminal offences. Thus, following the analytical guidelines of the general theory of crime, the main doctrinal and jurisprudential lines will be analyzed surrounding the identification of the protected legal asset, the objective and subjective aspects of these crimes, as well as the main causes of exemption of criminal responsibility, forms of appearance of urban planning offences and its legal consequences. The work will focus on studying the main differences in the application of these offences to individuals and legal entities; specifically, special attention will be paid to the main characteristics implied by the introduction of the legal entity as an active subject of the urban planning offences and to the possible criminal consequences, for the legal entity, as the author or participant as well, among other aspects.

The starting point is that there is a need to discuss the concept of “digital person” as a new legal entity in light of the development and application of AI technology. The purpose is not just to introduce yet another term to add to those of the natural person and the legal person. The intention is rather to initiate the notion of a new legal figure, which under certain circumstances tentatively could be granted a legal capacity, with rights and responsibilities. The risk is otherwise an emerging dysfunctional legal society where there is no legal entity, which can take the role of the subject. Issues that arise concern e.g., self-driving car liability, pricing algorithms on the competitive market and data protection when profiling consumers. Furthermore, well-established principles on openness and transparency are also in jeopardy. This is especially apparent in the context of machine learning and dynamic algorithms. More specifically, there is a risk that a passive community can lead to legal losses on behalf of both individuals and organizations. A risk scenario would be when various transactions, which occur in digital environments, are not recognized as legally valid because the intelligent agent applied is neither recognized as a natural nor a legal person.

This article discusses the causes and objectives of the introduction of electronic doc-ument management system in the field of insurance, describes and presents the scheme of interaction between the insured, insurance company and clinic. The identified risks of the exchange of paper documents and task definition for document flow automation., В данной статье рассмотрены причины и цели внедрение системы электронного документооборота в сфере страхования. Приведены описание и схемы взаимодействия страхователя, страховой компании и лечебно-профилактического учреждения. Выявлены риски обмена бумажными документами и определены задачи по автоматизации документооборота.

The aim of the article is to introduce the management processes in the educational institution of primary school and kindergarten as one legal entity. The partial aim is to point out the specificity of the organizational school structure that is reflected in the proceedings of the school management. The management particularity of two different educational institutions is described on the theoretical level in terms of legislative, managerial. The case study describes management processes specifics. The empirical part brings findings and experience from the real environment of primary and kindergarten school in one legal entity. The results show the importance of the key role in management represented by the quality of head of the school's management and leadership skills. The main problems can be seen in the lack of support of the founder, the sufficient number of children and pupils and therefore low received required funds for the salaries for the employees, that is why the school is exposed by a chain problematic situations and circumstances that cause increased demands on school management to address these negative phenomena and try to keep the school stable and operational.

El presente trabajo tiene por objeto el análisis de las modificaciones introducidas por el Real Decreto-ley 23/2018, de 21 de diciembre, de transposición de Directivas en materia de marcas, transporte ferroviario y viajes combinados y servicios de viaje vinculados, en el artículo 3 de la Ley 17/2001, de 7 de diciembre, de Marcas, relativo a los requisitos de legitimación que se han de cumplir para solicitar una marca registrada ante la Oficina Española de Patentes y Marcas., This work is focused in the modifications introduced in article 3 of the Law 17/2001, of December 7, of Trademarks by Royal Decree-law 23/2018, of December 21, of transposition of Directives in the matter of trademarks, rail transport, combined travel and linked travel services. The scope of this work includes the requirements of legitimacy that must be fulfilled for a registered trademark application in the Spanish Patent and Trademark Office.

There would not have been an economics of convention (EC) without the use of the word "convention" in chapter 12 of the "The General Theory of Employment, Interest, and Money" (1936) by Keynes, and without the book "Convention. A Philosophical Study" (1969), by the philosopher and mathematician David Lewis. But representatives of EC reinterpret the usual reading of those two texts. They extract from the first one the idea of a convention as regulating a professional community (the financial one and the academic one in economics). As for the second one, they privilege the final revision of Lewis' initial game-theoretic definition, which puts non-observable "beliefs" on a par with observable "actions." The coherence between both elements can only be produced by the emergence of a "(social) practice." Therefore a very different practice of economics is promoted by EC (for instance reunifying coordination and reproduction). Following Foucault who studied states as a practice (through the notion of "governmentality"), we study business firms as a practice. Because of the gap between the legal person (corporation whose members are the share-holders) and the economic organization (with all its stake-holders), the firm as a practice needs to be regulated by a convention, in order to make the inequality not unbearable for workers. Otherwise the working of the firm as a dispositive of collective creation would be blocked. We conclude that conventions, practices, and dispositives belong to the same analytical space.

El presente trabajo tiene por objeto el análisis de las modificaciones introducidas por el Real Decreto-ley 23/2018, de 21 de diciembre, de transposición de Directivas en materia de marcas, transporte ferroviario y viajes combinados y servicios de viaje vinculados, en el artículo 3 de la Ley 17/2001, de 7 de diciembre, de Marcas, relativo a los requisitos de legitimación que se han de cumplir para solicitar una marca registrada ante la Oficina Española de Patentes y Marcas., This work is focused in the modifications introduced in article 3 of the Law 17/2001, of December 7, of Trademarks by Royal Decree-law 23/2018, of December 21, of transposition of Directives in the matter of trademarks, rail transport, combined travel and linked travel services. The scope of this work includes the requirements of legitimacy that must be fulfilled for a registered trademark application in the Spanish Patent and Trademark Office.

The aim of the article is to introduce the management processes in the educational institution of primary school and kindergarten as one legal entity. The partial aim is to point out the specificity of the organizational school structure that is reflected in the proceedings of the school management. The management particularity of two different educational institutions is described on the theoretical level in terms of legislative, managerial. The case study describes management processes specifics. The empirical part brings findings and experience from the real environment of primary and kindergarten school in one legal entity. The results show the importance of the key role in management represented by the quality of head of the school's management and leadership skills. The main problems can be seen in the lack of support of the founder, the sufficient number of children and pupils and therefore low received required funds for the salaries for the employees, that is why the school is exposed by a chain problematic situations and circumstances that cause increased demands on school management to address these negative phenomena and try to keep the school stable and operational.

Tato bakalářská práce pojednává o uzávěrkových účetních operacích ve vybrané organizaci. První část této práce popisuje jednotlivé činnosti uzávěrkového procesu společně s postupem účtování a příklady. Praktická část, druhá část, se skládá z představení podniku a následným popisem jeho účetní uzávěrky., This bachelor's work deals with operations of Financial Statement in a chosen company. First part of this work describes each activity of the Financial Statement followed by a billing process and examples. Practical part, second part, is composed of the company introduction and description of its Financial Statement., Fakulta ekonomicko-správní, Název bakalářské práce: Účetní uzávěrka vybraného podniku. Cíl práce: Popis uzávěrkových účetních operací a analýza průběhu těchto operací ve vybraném podniku. Otázky vedoucího práce: 2. Jakým způsobem navrhujete počítat výši rezervy na záruční opravy výrobků? Odpovědi na otázky vedoucího práce i odpovědi na další doplňující otázky členů zkušební komise byly vyhovující.

В статье анализируются направления предупреждения преступлений, посягающих на общественные отношения, складывающиеся в сфере охраны окружающей среды, экологическую безопасность, экологические права граждан в Российской Федерации. Автор приходит к выводу, что такое предупреждение возможно путем комплексного воздействия уголовно-правовых и криминологических инструментов с учетом положительного опыта зарубежных государств и рекомендаций, содержащихся в международных правовых актах. The article analyzes the areas of crime prevention, encroaching on social relations, developing in the field of environmental protection, environmental safety, environmental rights of citizens in the Russian Federation. The author comes to the conclusion that such prevention is possible through the complex impact of criminal law and criminological instruments, taking into account the positive experience of foreign States and the recommendations contained in international legal acts.

В данной работе рассмотрен вопрос относительно фактического понятия и признаков юридического лица, а также возможные варианты квалификации юридических лиц., In the present work the question concerning the actual concept and signs of legal entity, and also possible variants of qualification of legal entities is considered.

В данной работе рассмотрен вопрос относительно фактического понятия и признаков юридического лица, а также возможные варианты квалификации юридических лиц., In the present work the question concerning the actual concept and signs of legal entity, and also possible variants of qualification of legal entities is considered.

The article is devoted to discussing the specifics of the essence, features and legal nature of col­lective subjects of law. There have been review of the current state of scientific research in this field is conducted. It was found that in the general theoretical plane, this problem has not found proper scientific development. Was proposed an author's view on the structure of collective subjects of law, which was allocated to the first level subjects (simple subjects) and second level subjects (complex subjects). Also it considered the elements of legal regulation of some collective subjects of public law., Статья посвящена обсуждению специфики сущности, признаков и правовой природы коллективных субъектов права. Проведен обзор современных научных исследований в этой сфере. Установлено, что в общетеоретической плоскости данная проблематика не нашла должной научной разработки. Предложен авторский взгляд на структуру коллективных субъектов права, в котором выделены субъекты 1-го уровня (индивидуальные и простые субъекты) и 2-го уровня (сложные субъекты). Рассмотрены элементы нормативно-правового регулирования некоторых коллективных субъектов публичного права., Статтю присвячено обговоренню специфіки сутності, ознак та правової природи ко­лективних суб’єктів права. Проведено огляд сучасного стану наукових досліджень у цій сфері. Встановлено, що у загальнотеоретичній площині дана проблематика не знайшла належного наукового розроблення. Визначено специфічні ознаки колективних суб’єктів як суб’єктів публічного права. Розглянуто елементи нормативно-правового регулювання деяких колективних суб’єктів публічного права.

The article reveals the problem of protection of the rights of creditors upon termination of a legal entity through its reorganization. Since the contractual relationship is an obligation, the property right of the creditor is the right to demand from the debtor to fulfill the property debt. In the context of the issues discussed in the article, this right has not ‘matured’ yet, that is, the creditor has not yet to make this claim. However, when a legal entity or a court makes a decision on its reorganization, creditors receive additional property rights in comparison with those that they had under the contracts entered into with the legal entity. First of all, it is the right to demand termination or acceleration of obligations, or enforcement of obligations, except in cases stipulated by law. Creditors exercise this right by applying to the Commission for the termination of a legal entity which has to make a final decision on this issue. If the creditor’s property claim was not satisfied by the commission, the obligations legal relationships of this creditor and a newly created in the process of reorganization legal entity are preserved. Meanwhile, if these relationships are, at the request of the creditor, changed by the Commission by ensuring that they are properly implemented, then the legal entity established in the process of reorganization, to which the property that is the subject of the pledge is passed by transfer act or separation balance sheet, will also be the legal successor. The legal entities created in the process of reorganization are jointly and severally liable for the debts of their predecessor, which ensures proper fulfillment of obligations., В статье исследуется проблема охраны прав кредиторов при прекращении юридического лица путем его реорганизации. Поскольку договорные отношения являются обязательством, имущественным правом кредитора становится право требовать от должника выполнения им своего имущественного долга. Созданные в процессе реорганизации юридические лица несут солидарную ответственность по долгам своего правопредшественника, чем обеспечивается надлежащее выполнение обязательств с кредиторами., Досліджено проблему охорони права кредиторів при припиненні юридичної особи шляхом її реорганізації. Оскільки договірні відносини є зобов’язанням, майновим правом кредитора є право вимоги до боржника про виконання ним свого майнового обов’язку. З прийняттям юридичною особою або судом рішення про припинення з правонаступництвом, її кредитори набувають додаткових майнових прав у порівнянні з тими, що вони мали на підставі договорів, укладених з юридичною особою.

В данной работе рассмотрен вопрос относительно фактического понятия и признаков юридического лица, а также возможные варианты квалификации юридических лиц., In the present work the question concerning the actual concept and signs of legal entity, and also possible variants of qualification of legal entities is considered.

Розглянуто нові засади спрощеної системи оподаткування малого підприємництва в Україні. Визначено сутність поняття малого підприємництва та його складові. Запропоновано напрями поліпшення розвитку малого підприємництва., Рассмотрены новые основы упрощенной системы налогообложения малого предпринимательства в Украине. Определена сущность понятия малого предпринимательства и его составные части. Предложены направления по улучшению развития малого предпринимательства., The paper considers the principles of the simplified taxation system of small businesses in Ukraine and gives the definition of small business and its principal components. The ways of developing small business are analyzed.

Розглянуто нові засади спрощеної системи оподаткування малого підприємництва в Україні. Визначено сутність поняття малого підприємництва та його складові. Запропоновано напрями поліпшення розвитку малого підприємництва., Рассмотрены новые основы упрощенной системы налогообложения малого предпринимательства в Украине. Определена сущность понятия малого предпринимательства и его составные части. Предложены направления по улучшению развития малого предпринимательства., The paper considers the principles of the simplified taxation system of small businesses in Ukraine and gives the definition of small business and its principal components. The ways of developing small business are analyzed.

Розглянуто нові засади спрощеної системи оподаткування малого підприємництва в Україні. Визначено сутність поняття малого підприємництва та його складові. Запропоновано напрями поліпшення розвитку малого підприємництва., Рассмотрены новые основы упрощенной системы налогообложения малого предпринимательства в Украине. Определена сущность понятия малого предпринимательства и его составные части. Предложены направления по улучшению развития малого предпринимательства., The paper considers the principles of the simplified taxation system of small businesses in Ukraine and gives the definition of small business and its principal components. The ways of developing small business are analyzed.

Розглянуто нові засади спрощеної системи оподаткування малого підприємництва в Україні. Визначено сутність поняття малого підприємництва та його складові. Запропоновано напрями поліпшення розвитку малого підприємництва., Рассмотрены новые основы упрощенной системы налогообложения малого предпринимательства в Украине. Определена сущность понятия малого предпринимательства и его составные части. Предложены направления по улучшению развития малого предпринимательства., The paper considers the principles of the simplified taxation system of small businesses in Ukraine and gives the definition of small business and its principal components. The ways of developing small business are analyzed.

The offered article is devoted to some problems arising at application of the legislation on an exception of the Unified State Register of Legal Entities (further - the USRLE) invalid legal entities. The purpose of the present article is identification of the factors reducing efficiency of the mechanism of protection of the rights of creditors at the termination of the organizations.Authors pay attention that the exception of the invalid legal entity of the USRLE is a special way of the termination of the organizations.During the research a number of the problems connected with protection of the rights of creditors at an exception of the invalid organization of the register were revealed:- a problem of use of the norms devoted to an exception of invalid legal entities of the USRLE to non-profit organizations;- a problem of the competition of norms at an exception of the register of the legal entity having signs of invalid;- problem of giving by the creditor or other interested person of the statement for disagreement with the decision of registering body on the forthcoming exception of the legal entity of the register;- a problem of impossibility of presentation by creditors of the action for damages to heads and participants of the legal entity after an exception of the register.

The offered article is devoted to some problems arising at application of the legislation on an exception of the Unified State Register of Legal Entities (further - the USRLE) invalid legal entities. The purpose of the present article is identification of the factors reducing efficiency of the mechanism of protection of the rights of creditors at the termination of the organizations.Authors pay attention that the exception of the invalid legal entity of the USRLE is a special way of the termination of the organizations.During the research a number of the problems connected with protection of the rights of creditors at an exception of the invalid organization of the register were revealed:- a problem of use of the norms devoted to an exception of invalid legal entities of the USRLE to non-profit organizations;- a problem of the competition of norms at an exception of the register of the legal entity having signs of invalid;- problem of giving by the creditor or other interested person of the statement for disagreement with the decision of registering body on the forthcoming exception of the legal entity of the register;- a problem of impossibility of presentation by creditors of the action for damages to heads and participants of the legal entity after an exception of the register.

Public enterprises shall be explicitly defined in Peruvian administrative law, beyond any multidisciplinary discussion on their actual existence and value in the current situation of the country. The latter is an urgent need to delimit them within their legal content and ensure that this technique has balanced approaches, always starting from its constitutional justification and obligatory practice in the service of the public interest. In addition, this task is neces - sary due to the little dogmatic precision that our legislator maintains in the brief and somewhat disordered regime of the State’s business activity, which ends up being additional to a set of sectoral norms that regulate several of these economic subjects of public ownership., As empresas públicas deben ser definidas expresamente no dereito administrativo peruano, máis alá de toda discusión multidisciplinaria sobre a súa existencia efectiva e valor na actual realidade do país. Isto último é unha necesidade urxente para delimitalas no seu contido xurídico e asegurar que esta técnica teña equilibrados alcances, partindo sempre desde a súa xustificación constitucional e obrigatoria práctica ao servizo do interese público. Ademais, esta tarefa resulta necesaria debido á pouca precisión dogmática que mantén o noso lexislador no conciso e algo desordenado réxime de actividade empresarial do Estado, o cal acaba sendo só un máis nun conxunto de normas sectoriais que regulan varios destes suxeitos económicos de titularidade pública., Las empresas públicas deben ser definidas expresamente en el derecho administrativo peruano, más allá de toda discusión multidisciplinaria sobre su existencia efectiva y valor en la actual realidad del país. Esto último es una necesidad urgente para delimitarlas en su contenido jurídico y asegurar que esta técnica tenga equilibrados alcances, partiendo siempre desde su justificación constitucional y obligatoria práctica al servicio del interés público. Además, esta tarea resulta necesaria debido a la poca precisión dogmática que mantiene nuestro legislador en el escueto y algo desordenado régimen de actividad empresarial del Estado, el cual termina siendo solo uno más en un conjunto de normas sectoriales que regulan a varios de estos sujetos económicos de titularidad pública.

В статье обосновывается существование в ономастическом пространстве особого типа объектов проприальной номинации — объектов правового пространства. Демонстрируется их существенное отличие от эргонимических объектов (деловых объединений людей). Для обозначения соответствующего класса собственных имен предложен термин темонимы, восходящий к др.-греч. θέμις ‘право, закон, обычай’. На базе темонимов, зафиксированных Единым федеральным реестром сведений о фактах деятельности юридических лиц по селу Горный Щит, которое входит в состав Чкаловского района г. Е катеринбурга, рассматривается номинативная ситуация, характерная для этого класса объектов, иллюстрируется практически полное отсутствие функциональной значимости темонимов как имен собственных: они не уникальны, и для идентификации объектов правового пространства существуют более достоверные показатели, позволяющие определить объект более надежно, — индивидуальный номер налогоплательщика (ИНН ) и основной государственный регистрационный номер (ОГРН). Отсюда ситуация своеобразной «омонимии» среди темонимов, продиктованной в ряде случаев соображениями теневой экономики. Не проявлена у темонимов и привычная для деловой сферы рекламная функция, хотя автор склонен считать, что в узком кругу пользователей она все же реализуется., The article argues that judicial persons (legal entities) constitute a particular class of objects that are able to receive proper names and that are distinct from typical ergonymic objects — business institutions. To designate the corresponding class of proper names the author suggests the term themonym (from Ancient Greek θέμις ‘law, habit, custom’). Based on themonyms pertaining to the residential community of Gorny Shchit (Chkalovsky district, Ekaterinburg, Russia) as registered in the Unified Federal Register of Legal Entities, the author studies the situation of naming as applied to this kind of objects. The article illustrates the almost complete absence of functional specificity of themonyms as proper names: they are not uniques, being used alongside with more reliable and more unambiguous designators like VAT identification number or Primary State registration number which explains the existence of specific homonymy among themonyms (the latter is sometimes due to the shadow economy). Besides that, themonyms do not display the ability to be used for advertising purpose which is far from being typical for names used in business, although the author is inclined to believe that the advertising function can be realized under some circumstances.

Sverige består av ungefär 23 miljoner hektar av produktiv skogsmark. Detta innebär att drygt 50 % av landarealen utgörs av skogsmark. Den produktiva skogsmarken är uppdelad mellan olika ägarkategorier, där fysisk person (enskilda ägare) äger 50 % och juridisk person, såsom staten, aktiebolag, ekonomiska föreningar och dylikt, äger övriga 50 % av skogsmarken. Denna fördelning av skogsmarken mellan olika ägarkategorier tros inverka på den skogliga fastighetsmarknaden och en prisdifferens beroende på om fastigheten säljs av juridisk eller fysisk person antas existera. Anledningen till differensen tros bero på bland annat lagstiftning, skötsel och ekonomiska aspekter såsom utbud och efterfrågan på marknaden. Studiens huvudsyfte var att analysera hur faktorn ägarkategori, där säljaren av skogsfastigheterna delades upp i juridisk person och fysisk person, påverkade skogsfastigheternas köpeskilling. Ägarkategorins påverkan på köpeskillingen beroende på geografisk belägenhet analyserades också. Utöver detta undersöktes även hur faktorerna virkesförråd, bonitet, fastighetens storlek, reporäntan, befolkningstätheten och fastighetens virkesintäkter påverkade skogsfastigheternas köpeskilling vid försäljning. Materialet hämtades från NAI Svefas databas Jord & Skog och bestod efter sållning av 1430 försäljningar av skogsfastigheter, varav 149 sålts av juridisk person. Materialet analyserades sedan med regressionsanalyser i det statistiska analysverktyget Minitab. Två hedoniska prismodeller skapades där köpeskillingen i modell 1 normerades till kr/ha och i modell 2 till kr/m3sk. Detta för att undersöka om det förelåg någon skillnad beroende på normeringen av köpeskillingen. Resultatet visar att köpeskillingen har ett positivt, signifikant samband med ägarkategorins påverkan, där köpeskillingen är högre om säljaren är juridisk person. En geografisk differens i skillnaden mellan ägarkategorierna kunde också påvisas, där högst prisdifferens påvisades i mellersta Sverige. I norra Sver, Sweden consists of approximately 23 million hectares of productive forestland. This means that just over 50 % of the total landmass in Sweden consists of forestland. The forestland itself is divided between different types of owner categories, where private individuals own 50 % and legal entities, such as the state, corporations, economic associations etcetera, own the remaining 50 %. The distribution between the owner categories is believed to have an influence on the forestry property market due to the differences in law, forest management and economical aspects such as supply and demand. The study's main objective was to analyze how the difference between owner categories, where the sellers of forest land were divided into a legal entity and private individuals, affected forest property purchase prices. The owner categories’ impact on forest property prices with respect to differences in geographical location was also analyzed. Apart from this the study examined how factors of growing stock, site productivity, forest area, the repo rate, population density and forest timber revenue impacted on forest property purchase prices at the moment of sale. The material was gathered from NAI Svefa’s database Jord&Skog and consisted of 1430 sales of forest estates, out of which 149 were sold by legal entities. The statistic program Minitab was used to analyze the material. Two hedonic price models were created to investigate whether any differences existed due to the standardization of the purchase price. The price of model 1 were standardized to kr/hectar and the price of model 2 were standardized to kr/m3sk. The result shows that forest property prices have a positive, significant correlation to the factor of owner category, where the purchase price is higher if the seller is a legal entity. When divided into three geographical regions the price variance between owner categories differed, whereas the greatest difference was found in the mid part of Sweden. Due to a thin m

Bakalářská práce podá analýzu české právní úpravy družstev v zákonu o obchodních korporacích, vymezení základních pojmů a charakteristiku právní úpravy. Výsledky analýzy budou použity jako východisko pro analýzu právního postavení konkrétního družstva., Bachelor work will analyze Czech legislation of Cooperatives in the Act on Commercial corporations, the definition of basic concepts and characteristic of legislation. Results of the analysis will be used as basis for analysis of legal status specific Cooperative., Ústav správních a sociálních věd, Student seznámil komisi s obsahem a výsledky svojí práce a odpověděl na následující otázky: 1) Jak řeaí zánik družstva Vámi vybrané družstvo? 2) Jak je v zákonu č.89/2012 Sb., řeaeno zruaení a zánik obchodní kooperace?

Tato práce bude sloužit studentům pro pochopení teorie převodu fyzické osoby na společnost s ručením omezeným. Měla by pomoci úspěšně se vnořit do logiky postupu jako takového. Náplní této práce je posouzení změny právní formy podnikání z fyzické osoby na společnost s ručením omezeným., The purpose of this bachelor thesis is to help students understand the theory of transferring natural person to a limited lability company. It shall help students to nest into logic of the process itself. The scope of this work is the processing of change of legal form of business from natural person to a limited lability company., Ústav podnikové ekonomiky a managementu, Studentka seznámila komisi s obsahem a cílem své bakalářské práce. Studentka seznámila komisi se závěry práce a odpověděla na otázky položené vedoucím práce:V bodě 8.4 Technické hledisko na str.47 uvádíte předpokládané nákupy nových dopravních prostředků a počítačů a významné stavební úpravy provozovny, které by měly sloužit předpokládanému vyaaímu zájmu zákazníků. Realizovalo Sklenářství Kudrnáč marketingové aetření (nebo se na něj připravuje) s cílem zjistit jak velký nárůst zájmu zákazníků připravované změny vyvolají?

The article is devoted to the historical formation and the formation of the founding documents of legal entities. An historical aspect that affects the formation of an uncontested notion of founding documents of legal entity. The process of formation moving from the real need for them in the absence of legal regulation of relations in the creation and activities of entities. Changing legislation and its improvement is inextricably linked to historical processes and the development of society., Статья посвящена историческому формированию и становлению учредительных документов юридических лиц. Процесс формирования понятия учредительных документов юридического лица двигался от реальной необходимости в них в отсутствие законодательного регулирования отношений по созданию и деятельности юридических лиц. Изменение законодательства и его совершенствования неразрывно связано с историческими процессами и развитием общества., Стаття присвячена історичному формуванню та становленню установчих документів юридичних осіб. Процес формування поняття установчих документів юридичної особи рухався від реальної необхідності в них через відсутність законодавчого регулювання відносин щодо створення і діяльності юридичних осіб. Зміна законодавства та його удосконалення нерозривно пов'язане з історичними процесами та розвитком суспільства.

The first aim of this study is to investigate what it takes for a nonprofit association (NPA) to become a legal entity, specifically regarding requirements addressing decision-making organs within the NPA’s organization. Secondly, since within the legal framework of associations there exist general principles of law, this study also explores which general principles of law are applicable to a general assembly meeting and how these general principles affect the decision-making process. Thirdly, this study aims to investigate what possibilities members of NPAs have to put forward proceedings in response to a faulty resolution. Finally, this study has, in a limited form, tried to look into the question of whether the freedom of association would affect, or be affected by, the general assembly’s decision-making process. In this essay, the traditional legal method has been utilized in order to identify the fundamental legal principles that are applicable to NPAs. Since there is only one particular law for religious associations, a law that is very limited, one can state that most of the legal principles applicable to NPAs are unwritten rules. Research has revealed that even in the absence of law there is law. The legal framework of NPAs consists of mandatory requirements for the NPA’s constitution and form of organization as well as the freedom of association and general principles of law. Among the general principles of law, the general clause and the principles of equal treatment, majority rule, and conflict of interest have been identified as applicable to an NPA general meeting. The analysis shows that in order for an association to become a legal entity in the form of an NPA, it must have a hierarchical structure with a board and a general assembly. The NPA must conduct annual general meetings or similar. It seems that the NPA must be of a democratic nature. Non-democratic nonprofit associations that would like to become legal entities should organize themselves in

In 1965 a Reforming Committee, formed by the leading specialist teachers in each of the books of the Civil Code, was created forreviewing the Peruvian Civil Code of 1936. After about twenty years, the effort of thehard work of the committee resulted in the enactment of the 1984 Civil Code, which we currently use and know.In this article, the author shares his experience as a legislator, emphasizing new and important aspects included in the Civil Code of 1984. He also proposes possible amendments to the First Book of the current Civil Code, such as the incorporation of standards related to Genetics, a comprehensive review of the subject related to legal capacity, reviewing the subject regarding foundations, among others., En 1965, se creó una Comisión Reformadora, conformada por los más destacados profesores especialistas en cada uno de los libros quecomponen el Código Civil, encargada de revisar el Código Civil peruano de 1936. Después de aproximadamente veinte años, el esfuerzodel arduo trabajo de la Comisión dio como resultado la promulgación del Código Civil de1984, que actualmente conocemos y usamos.En el presente artículo, el autor nos cuenta su experiencia como legislador, haciendo énfasis en los nuevos aspectos incorporados y la importancia de la promulgación del Código de 1984. Asimismo, propone posibles enmiendas al Libro I del Código actual, tales como la incorporación de normas relacionadas con la Genética, la revisión integral de la temática referente a la capacidad jurídica, la revisiónde la temática sobre fundación, entre otras.

The first aim of this study is to investigate what it takes for a nonprofit association (NPA) to become a legal entity, specifically regarding requirements addressing decision-making organs within the NPA’s organization. Secondly, since within the legal framework of associations there exist general principles of law, this study also explores which general principles of law are applicable to a general assembly meeting and how these general principles affect the decision-making process. Thirdly, this study aims to investigate what possibilities members of NPAs have to put forward proceedings in response to a faulty resolution. Finally, this study has, in a limited form, tried to look into the question of whether the freedom of association would affect, or be affected by, the general assembly’s decision-making process. In this essay, the traditional legal method has been utilized in order to identify the fundamental legal principles that are applicable to NPAs. Since there is only one particular law for religious associations, a law that is very limited, one can state that most of the legal principles applicable to NPAs are unwritten rules. Research has revealed that even in the absence of law there is law. The legal framework of NPAs consists of mandatory requirements for the NPA’s constitution and form of organization as well as the freedom of association and general principles of law. Among the general principles of law, the general clause and the principles of equal treatment, majority rule, and conflict of interest have been identified as applicable to an NPA general meeting. The analysis shows that in order for an association to become a legal entity in the form of an NPA, it must have a hierarchical structure with a board and a general assembly. The NPA must conduct annual general meetings or similar. It seems that the NPA must be of a democratic nature. Non-democratic nonprofit associations that would like to become legal entities should organize themselves in

Analýza a komparace právních forem podnikání fyzických osob a právnických osob (zejména společnost s ručením omezeným) z hlediska vedení daňové evidence a účetnictví, daňové zátěže a souvisejících právních předpisů., Analysis and comparison of legal forms of business individuals and legal forms entities (especially Limited Liability Company) in terms of tax evidence and accounting, tax liability and related legislation., Ústav podnikové ekonomiky a managementu, Studentka seznámila komisi s obsahem a cílem své diplomové práce. Práce se zabývá problematikou komparace postavení fyzických a právnických osob z hlediska účetnictví a daně z příjmů. Cílem diplomové práce byla komparace vybraných subjektů z hlediska vedení účetnictví nebo daňové evidence a daňové problematiky, zejména daně z příjmů, včetně posouzení daňového zatížení v souvislosti s transformací formy podnikání. Studentka seznámila komisi se závěry práce a odpověděla na otázky položené vedoucím práce: 1. Při transformaci formy podnikání z fyzické osoby na s.r.o. se změní také způsob evidence informací pro potřeby vykazování DPH. Jaké jsou rozdíly při vedení daňové evidence a při vedení účetnictví z hlediska DPH?

Bakalářská práce se věnuje dobročinným sbírkám a jejich vnímání současnou společností. Práce obsahuje teoretickou a praktickou část. Teoretická část vysvětluje pojmy spojené s dobročinností, popisuje legislativní úpravu veřejných sbírek v ČR, jednotlivé typy reali-zace, jejich vývoj po roce 1989 a prezentuje dlouhodobé a známé veřejné sbírky. Dále se práce zabývá neziskovými organizacemi, jakožto organizátory veřejných sbírek a finanč-ními zdroji neziskových organizací. Praktická část bakalářské práce je zaměřena na kvanti-tativní výzkum týkající se postojů české veřejnosti k dobročinným sbírkám. Výzkum byl proveden dotazníkovým šetřením., The thesis deals with non-profit organizations and how they are perceived in contemporary society. The work includes theoretical and practical parts. The theoretical part explains: the concepts associated with charity describes the legislative regulation of them in the Czech Republic, the implementation of various types, their development since 1989, and presents very, well-known public benefits. The thesis deals with charitable organizations, such as fundraising organizers and resources of non-government organizations. The practical part of this thesis is focused on quantitative research on the attitudes of the Czech public toward charitable collections. The research was conducted by questionnaire survey in printed and electronic form., Ústav pedagogických věd, obhájeno

Project finance is a financing arrangement for projects, and it is characterised by the creation of a legally independent project company financed with non- or limited recourse loans. It is observed that the popularity of project finance is increasing in the recent decades, despite of the impact of Asian financial crisis. Especially in emerging markets, project finance is very common among the public-private partnership projects. It is possible that project finance yields some benefits in project management that other forms of funding are not able to provide. This research aims to explore the impacts of project finance on the risk management of projects, as well as the mechanisms of the effects of various factors on project risk management. The research starts with a quantitative analysis which consists of project data from 32 projects in recent years. The regression analysis on these quantitative data reveals that factors such as the separation of legal entity and existence of third-party guarantees can effectively reduce the borrowing rates of the projects. The borrowing rates, expressed in terms of credit spreads over LIBOR, are regarded as a proxy for the overall risk level of the projects. The qualitative section which involves five structured interviews further explores the relationships of the attributes of project finance on project risk management. The interviewees largely agrees on the effects of the separation of legal entity, non- or limited recourse loans, and the existence of third-party guarantees in managing political and country risks, business risks, and principal-agency risks. The involvement of a larger number of stakeholders in the projects enable the project to enhance its risk management ability by gaining external expertise and knowledge, influences on government policies, and more importantly, closer supervisions on project activities. Apart from revealing the important features of project finance, and the potential benefits it may yield on

Project finance is a financing arrangement for projects, and it is characterised by the creation of a legally independent project company financed with non- or limited recourse loans. It is observed that the popularity of project finance is increasing in the recent decades, despite of the impact of Asian financial crisis. Especially in emerging markets, project finance is very common among the public-private partnership projects. It is possible that project finance yields some benefits in project management that other forms of funding are not able to provide. This research aims to explore the impacts of project finance on the risk management of projects, as well as the mechanisms of the effects of various factors on project risk management. The research starts with a quantitative analysis which consists of project data from 32 projects in recent years. The regression analysis on these quantitative data reveals that factors such as the separation of legal entity and existence of third-party guarantees can effectively reduce the borrowing rates of the projects. The borrowing rates, expressed in terms of credit spreads over LIBOR, are regarded as a proxy for the overall risk level of the projects. The qualitative section which involves five structured interviews further explores the relationships of the attributes of project finance on project risk management. The interviewees largely agrees on the effects of the separation of legal entity, non- or limited recourse loans, and the existence of third-party guarantees in managing political and country risks, business risks, and principal-agency risks. The involvement of a larger number of stakeholders in the projects enable the project to enhance its risk management ability by gaining external expertise and knowledge, influences on government policies, and more importantly, closer supervisions on project activities. Apart from revealing the important features of project finance, and the potential benefits it may yield on

Cílem této diplomové práce je zhodnocení současné právní úpravy trestní odpovědnosti statutárních orgánů obchodních společností jako právnických osob, tedy fyzických osob jednajících za osobu právnickou, pojednání o jednotlivých oblastech problematiky trestní odpovědnosti právnických osob, jako hlavní lze uvést individuální trestní odpovědnost, která je základem trestního řízení v ČR, zásadu subsidiarity, administrativní a finanční náročnost trestního řízení před soudy. Diplomová práce dále porovnává jednotlivé možnosti, jak by mohla být daná oblast řešena v České republice, tedy zda v oblasti trestního či administrativněprávního řízení. V závěru je vysloven názor nad zavedením trestní odpovědnosti právnických osob a to v tom smyslu, že současné administrativněprávní řízení v rámci sankcionování deliktů právnických osob je dle autorky dostatečnou právní úpravou, kterou je zapotřebí "pouze" jednoznačně formulovat a sjednotit., The aim of this thesis is to evaluate the current rules of criminal liability of statutory bodies of companies as legal entities, i.e. individuals acting in the capacity of legal entity, treatise on particular areas of criminal liability of legal entities - as the most important ones we can mention the individual criminal responsibility, which is the basis for criminal proceedings in Czech Republic; the principle of subsidiarity; administrative and financial requirements of the criminal proceedings before the courts. This diploma thesis also compares the different possibilities how the given area could be solved in Czech Republic, hence whether in criminal or administrative legal proceedings. In the conclusion, there is an opinion expressed about the introduction of criminal responsibility of legal entities in the sense that the current administrative and legal proceedings relating to the tort sanctioning of legal entities is, according to the author, sufficient legal regulation which requires "only" to be explicitly formulated., Ústav veřejné správy a práva, Studentka seznámila komisi s obsahem a s cílem své diplomové práce. Cílem práce byl rozbor všech aspektů této odpovědnosti statutárních orgánů obchodních společností a také náměty de lege ferenda. Dále byla zodpovězena tato otázka: Jaký je Váš názor na připravovaný zákon o trestní odpovědnosti právnických osob?