Search

Purpose: The media industry is crucial in arranging images and discourses that have an impact on society. Many media companiesare relying on social media to power their production and distribution processes. To thrive in a highly competitive world, innovation is seen as a critical component in overcoming the pressures of changing social, economic, and technical conditions. The relationship between management and innovation in the media sector is the primary subject of this research. It represents concerns that have an impact on the organizational structures, strategies, media content, and audience perception. Daijiworld Media is a Mangalore-based Indian media company that specializes in news and entertainment. through its website, TV channel, Youtube channel, weekly magazine, audio-visual studio, radio, IT company, and OTT platform. This paper examines the company's evolutionary growth, highlights the company's services and subsidiaries, investigates the company's strengths, weaknesses, challenges, and opportunities, uncovers the company's hiring and training procedures, examines its finance strategy and CSR initiatives, and assesses the impact of COVID on the company. Methodology: This is an exploratory study based on primary data, and information is gatheredby interviewingofficialsfromDaijiworld,theDaijiworldWebsite, and news articles. Findings: Daijiworld Media is a Mangalore-based Indian media company that specializes in news and entertainment services through its website, TV channel, Youtube channel, weekly magazine, audio-visual studio, radio, IT company, and over-the-top (OTT) services, Throughout its twenty year history, this organization has researched the media and entertainment field and endeavored to respond to diverse customer expectations, from daijidubai to daijiworld, from daijiworld monthly magazine to audio-visual studio, from tv channel and radio to OTT. This company has studied the media and entertainment field and attempted to cater to various consumer demands during its twenty year history. The news on daijiworld is accurate, verifiable, and timely. It has content in all local languages to reach out to a wider range of audiences. They host different reality shows and help in the exposure of local talents. They constantly strive to come up with innovative concepts and content. Daijiworld Pvt Ltd is constantly striving to improve and adapt to market developments to be competitive. Research limitations/implications: Complete information or research papers on Daijiworld Pvt Ltd are not available so contacting their multitasking busy officials for more information was little challenging. Originality/value: This paper focuses on Daijiworld Media Private Ltd a local media and entertainment company. Paper type: Case Study

Background/purpose: The context in which entrepreneurship in the cultural and creative industries (CCI) occurs was the focus of this study. The entrepreneur inspiration, which is a type of motivation that allows creative ideas to be transformed into creative products. The company SLN Coffee Pvt. Ltd. Co., which started with the acquisition of a coffee plantation and later entered the trade of green coffee beans before becoming a brand coffee business in 2004, has experienced rapid and steady growth. This success can be attributed to a variety of factors worth discussing. Objective: To examine the development of SLN Coffee Pvt. Ltd. Co. and the factors that contributed to this growth into a brand. Design/Methodology/Approach: Information gathered from primary and secondary data is analyzed and presented. utilizing the SWOC framework, numerous scholarly articles, web articles, company websites, and interviewing techniques. Findings/result: It has been found, findings of a study conducted using a variety of resources and the analysis of data, that competing in a market is a challenging endeavour that calls for the application of multiple methods and processes. creativity and innovation. Research limitations/implications: The evaluation and solutions presented in this paper are only applicable to industries with a limited to similar business model, yearly revenue, and level of expertise to SLN Coffee Pvt. Ltd. Co. Originality/value: This paper focuses on the various factors and scenarios that have enabled the SLN Coffee Pvt. Ltd. Co to grow and be labelled as a brand in the coffee industry. Paper type: A Research Case study paper on journey of SLN Coffee Pvt. Ltd. Co in becoming the successful coffee Brand in comprehensive coverage of the coffee Industry.&nbsp

A presente dissertação incide sobre o regime jurídico do Presidente da Assembleia-Geral nas sociedades anónimas, designadamente no âmbito do conjunto atos que por este podem ser praticados. Não obstante a atribuição pelo legislador nacional de poderes funcionais próprios, na esteira da tradição oitocentista, ímpar no direito comparado, os seus poderes funcionais carecem de uma abordagem sistemática, sobretudo nos novos quadros da corporate governance. A necessidade de concretização, de forma clara, dos contornos deste regime, convoca a premência na caracterização da natureza jurídica, através do estudo aprofundado dos poderes funcionais (de natureza ordinária e extraordinária), dos traços fundamentais do início e da cessação do vínculo e dos requisitos de independência do Presidente permanente e “ad hoc”. Assim, permite-se delimitar as funções específicas, resultantes da sua autonomia, com especial relevo para o modo como se efetiva a articulação interorgânica com os demais órgãos no quadro dos mecanismos de fiscalização da legalidade no procedimento deliberativo – atribuição primacial do Presidente de Mesa da Assembleia-Geral. Nessa medida, é possível apurar e delimitar a admissibilidade dos atos que se subsumem ao controlo interorgânico, no processo deliberativo, com a correspondente análise da responsabilidade do Presidente de Mesa pelos seus atos. A dinâmica do plano contencioso é fundamental para a concretização deste regime jurídico, mormente quanto aos meios de tutela judicial ao dispor dos sócios no âmbito do processo de convocação judicial de Assembleia-Gerais, assim como a sua tramitação, inclusive nas Associações. The present study focuses on the legal regime of the Chairman of the General meeting in private limited companies, namely within the scope of the set of acts that can be practiced. Notwithstanding the attribution by the national legislator of its own functional powers, in the wake of the 19th century tradition, unique in comparative law, its functional powers lack a systematic approach, especially in the new frameworks of corporate governance. The need to implement, in a clear way, the contours of this regime, calls for the urgency in the characterization of the legal nature, through the in-depth study of the functional powers of the fundamental traces of the beginning and the cessation of the bond and independence requirements of the permanent and ad hoc Chairman. This way, it is possible to delimit the specific functions, resulting from their autonomy, with special emphasis on the way in which the inter-organic articulation with the other organs takes place within the framework of the mechanisms for legality monitoring in the deliberative procedure - primal attribution-. To this extent, it is possible to determine and delimit the admissibility of acts that are subject to inter-organic control, in the deliberative process, with the corresponding analysis of the Chairman's responsibility for his actions. The dynamics of the litigation plan is fundamental in this legal regime, especially regarding the means of judicial protection available to the partners in the scope of the legal proceeding to convocation, as well as their procedure, including in the non-profit organizations.

Straipsnyje nagrinėjamos mokesčių apskaitos įžvalgos, pertvarkant įmonės juridinį statusą iš mažosios bendrijos (MB) į uždarąją akcinę bendrovę (UAB) pagal Lietuvos Respublikos mokesčių įstatymų nuostatas. Tyrimo aktualumas siejamas su verslo formos pasirinkimo problematika. Nuspręsti, kokią verslo formą pasirinkti ar ją pertvarkyti, yra sudėtinga, nes tai priklauso nuo verslo sąlygų, kurios nuolatos kinta. Vienareikšmio atsakymo nėra, skiriasi verslo tikslai ir galimybės, kas verčia bendrovę keistis. Nepaisant to, tyrimo rezultatai atskleidė, kad mokestinė apskaita MB ir UAB skiriasi dėl pajamų, susijusių arba nesusijusių su darbo santykiais apmokestinimo. Detaliai analizuojami pelno, pridėtinės vertės, gyventojų pajamų mokesčiai ir privalomojo sveikatos bei valstybinio socialinio draudimo įmokos atskleidė privalumus ir trūkumus tarp šių dviejų verslo formų. Mokesčių tarifai, mokesčio bazės nustatymo būdai ir mokestinių prievolių vykdymo aspektai yra svarbūs abiejose bendrovėse. Nepaisant to, kad MB turi daugiau pranašumų lyginant su UAB, tačiau pastebimas vienas svarbus aspektas – verslo formos žinomumas. Todėl didesnės verslo plėtros galimybės tarptautiniu mastu yra uždarojoje akcinėje bendrovėje, kadangi ši verslo forma gerai žinoma užsienio rinkose. Straipsnyje naudojami tyrimo metodai apima pirminių ir antrinių informacijos šaltinių surinkimą, kurie vėliau naudojami turinio ir palyginamojoje analizėje; turinio analizės metu atrinkta reikšminga ir aktuali kokybinė duomenų informacija apie norminių teisinių aktų ar panašaus pobūdžio informacijos šaltinius; palyginamosios analizės metu siekta argumentuotai suformuluoti ir pagrįsti tyrimo išvadas. The article investigates the insights into tax accounting while transforming a company’s legal status from a small partnership (SP) to a private limited company (PLC). The relevance of the research is related to the issue of choosing the form of business. It is challenging to decide which form of business is to be selected or whether to restructure because it depends on business conditions that are continually changing. There is no one-size-fits-all answer; business goals and opportunities differ, which forces a company to change. Nevertheless, the results of the study revealed that the tax accounting of SP and PLC differs due to the taxation of income-related or not related to employment. A detailed analysis of income, value-added, personal income taxes and health and state social insurance contributions revealed the advantages and disadvantages of these two forms of business. Tax rates, methods of determining the tax base, and aspects of tax compliance are essential in the companies of both types. Even though SP has more advantages compared to PLC, one crucial element is noticeable in the form of business. Therefore, more excellent opportunities for business development internationally are in a private limited company, as this form of business is well known in foreign markets. The research methods used include the collection of primary and secondary sources of information, which are then used in content and comparative analysis. Significant and relevant qualitative data from the normative-legal acts or similar sources of information were selected during the content analysis. The comparative study aims to formulate and substantiate the conclusions of the research.

Purpose: The media industry is crucial in arranging images and discourses that have an impact on society. Many media companies are relying on social media to power their production and distribution processes. To thrive in a highly competitive world, innovation is seen as a critical component in overcoming the pressures of changing social, economic, and technical conditions. The relationship between management and innovation in the media sector is the primary subject of this research. It represents concerns that have an impact on the organizational structures, strategies, media content, and audience perception. Daijiworld Media is a Mangalore-based Indian media company that specializes in news and entertainment. through its website, TV channel, Youtube channel, weekly magazine, audio-visual studio, radio, IT company, and OTT platform. This paper examines the company's evolutionary growth, highlights the company's services and subsidiaries, investigates the company's strengths, weaknesses, challenges, and opportunities, uncovers the company's hiring and training procedures, examines its finance strategy and CSR initiatives, and assesses the impact of COVID on the company. Methodology: This is an exploratory study based on primary data, and information is gathered by interviewing officials from Daijiworld, the Daijiworld Website, and news articles. Findings: Daijiworld Media is a Mangalore-based Indian media company that specializes in news and entertainment services through its website, TV channel, Youtube channel, weekly magazine, audio-visual studio, radio, IT company, and over-the-top (OTT) services, Throughout its twenty year history, this organization has researched the media and entertainment field and endeavored to respond to diverse customer expectations, from daijidubai to daijiworld, from daijiworld monthly magazine to audio-visual studio, from tv channel and radio to OTT. This company has studied the media and entertainment field and attempted to cater to various consumer demands during its twenty year history. The news on daijiworld is accurate, verifiable, and timely. It has content in all local languages to reach out to a wider range of audiences. They host different reality shows and help in the exposure of local talents. They constantly strive to come up with innovative concepts and content. Daijiworld Pvt Ltd is constantly striving to improve and adapt to market developments to be competitive. Research limitations/implications: Complete information or research papers on Daijiworld Pvt Ltd are not available so contacting their multitasking busy officials for more information was little challenging. Originality/value: This paper focuses on Daijiworld Media Private Ltd a local media and entertainment company. Paper type: Case Study

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.

A presente dissertação aborda a problemática do regime de impugnação das deliberações do conselho de administração nas sociedades anónimas, em particular, os mecanismos de reação às invalidades das suas deliberações. No paradigma atual, fruto da nova dinâmica societária, o órgão executivo surge como o centro de tomada das decisões mais relevantes das sociedades anónimas em detrimento da assembleia geral. Competindo ao conselho de administração gerir a sociedade, e cabendo-lhe, nessa medida, praticar todos os atos conducentes à realização do objeto social, é inegável a relevância de que se revestem as suas deliberações. A crescente importância do órgão de gestão no controlo e gestão das sociedades anónimas exige a correspondente responsabilização dos seus membros, bem como uma agilização da sindicância da sua atuação. Neste contexto importa compreender o regime legal vigente no ordenamento jurídico nacional para a arguição das invalidades das deliberações do conselho de administração, através das quais aquele órgão concretiza a execução da gestão das sociedades anónimas. Recorrendo a uma análise do direito comparado e da jurisprudência e doutrina nacionais, urge interpretar o preceito legal em vigor no ordenamento jurídico português, por forma a aferir da possibilidade de reação contenciosa sem o recurso prévio e necessário a um mecanismo interno de controlo das invalidades das deliberações do conselho de administração, tendo presente que no atual contexto sócio económico tempo também é dinheiro. The present study addresses the issue of the regime for challenging the resolutions taken by the board of directors of private limited companies, in particular, the mechanisms for reacting to the invalidity of their resolutions. In the current paradigm, resulted of the new corporate dynamics, the executive body emerges as the center for making the most relevant decisions of private limited companies, to the detriment of the general meeting. The board of directors is responsible for managing the company, and it is responsible for carrying out all acts leading to the realization of the corporate purpose, therefore, the relevance of its decisions is undeniable. The growing importance of the management body in the control and management of private limited companies requires the corresponding accountability of its members, as well as streamlining the control of its activities. In this context, it is important to understand the legal regime in force in the national legal system for arguing the invalidity of the resolutions of the board of directors, through which that executive body carries out the management of private limited companies. Using an analysis of comparative law and national jurisprudence and doctrine, it is urgent to interpret the legal precept in force in the Portuguese legal system, in order to assess the possibility of contentious reaction without the prior and necessary recourse to an internal mechanism for controlling the invalidity of resolutions of the board of directors, bearing in mind that in the current socio-economic context time is also money.

В статье обсуждается краткая история эволюции концепции ограниченной ответственности участников корпорации в английском праве и некоторых континентально-европейских традициях. Ограниченная ответственность, хотя и является главным фактором снижения рисков и привлечения капитала в предпринимательскую деятельность, однако некоторые ученые-исследователи поведенческой экономики считают, что она не является абсолютным фактором и может создать моральные (поведенческие) риски при принятии решений. В статье приводятся различные аргументы за и против установления ограниченной ответственности участников корпораций в английском праве. Также приведен системный анализ развития ограниченной ответственности в корпорациях континентально-европейских традиций, учитывая разницу в понятиях институтов корпорации и юридического лица., The article discusses a brief history of the evolution of the concept of limited liability in English law and some continental European legal traditions. Although limited liability is the main factor in reducing risks and attracting capital to business activities, some scientists of Behavioral Economics believe that it is not a decisive factor and can create a moral (behavioral) hazard in decision-making. The article presents various opposing arguments in favor and against the establishment of limited liability shareholders in English law. The article provides various arguments for and against the establishment of limited liability of corporate members in English law. It also provides a systematic analysis of the development of limited liability in corporations of continental European traditions, taking into account the difference in the concepts of institutions of a corporation and a legal entity.

eingereicht von Valentin Spechtler Literaturverzeichnis: Blatt VII-XII Abstract in deutscher und englischer Sprache Paris-Lodron-Universität Salzburg, Diplomarbeit, 2018 (VLID)4973665

Avtorja v prispevku obravnavata dopustnost različnih oblik finančne asistence med družbo in njenimi družbeniki oziroma delničarji. Predstavljena je ureditev v slovenskem pravu družb, vključno z aktualno slovensko in nemško sodno prakso. Njuna temeljna ugotovitev je, da je posojila družbe družbenikom (posojila upstream) treba presojati z vidika kogentnih splošnih pravil o ohranjanju kapitala, enako pa velja tudi za zavarovanja za posojila tretjih oseb, na primer bank. Finančna asistenca je dopustna le, kolikor ne pomeni prepovedanega vračila vložka. Izpostavljata tudi posebnosti, ki veljajo v primerih koncernsko povezanih družb., Autori u radu obrađuju dopustivost različitih oblika financijske asistencije između trgovačkog društva i njegovih članova, odnosno dioničara. Prikazano je pravno uređenje u slovenskom pravu društava te aktualna slovenska i njemačka sudska praksa. Temeljni je zaključak da zajmove društva članovima (up-stream zajmovi) treba prosuđivati sukladno prisilnim općim pravilima o očuvanju kapitala društva, a isto vrijedi i za davanje osiguranja za zajmove trećih osoba, primjerice banaka. Financijska asistencija će biti dopuštena samo ako ne predstavlja zabranjeni povrat uloga u društvo. Također se obrađuju posebnosti koje vrijede u slučajevima koncernsko povezanih društava., This paper deals with the financial assistance between a company and its shareholders. In particular, it sheds light on the current regulations in Slovenian company law, while analysing the relevant Slovenian and German jurisprudence. The authors emphasize that upstream loans and upstream insurances for loans given by third party (e.g. banks), have to be monitored by virtue of strict capital maintenance rules. Financial assistance is allowed if not in contradiction with capital preservation. The authors also underline the regulation pertaining to groups of companies., In diesem Beitrag wird die Zulässigkeit unterschiedlicher Formen finanzieller Unterstützung bearbeitet, welche die Handelsgesellschaft ihren Mitgliedern, beziehungsweise Aktionären, gewährt. Die Rechtsregelung im slowenischen Gesellschaftsrecht sowie auch die aktuelle slowenische und deutsche Rechtsprechung werden im Beitrag dargestellt. Es lässt sich schließen, dass man die Upstream-Darlehen gemäß den aufgezwungenen allgemeinen Regeln über Kapitalaufbewahrung bewerten muss, was auch für Drittsicherungsgeber, beispielsweise Banken, gilt. Die finanzielle Unterstützung wird nur dann zugelassen, wenn es sich nicht um die verbotene Rückgabe der Einlage an die Gesellschaft handelt. Es werden auch die Besonderheiten bezüglich Konzerne bearbeitet., Gli autori nel lavoro analizzano l’ammissibilità delle diverse forme di assistenza finanziaria tra la società commerciale ed i suoi soci, ovvero azionisti. Viene illustrata la disciplina giuridica nel diritto societario sloveno, come anche l’attuale giurisprudenza slovena e tedesca. La conclusione fondamentale cui si perviene è che i finanziamenti della società ai soci (up-stream finanziamenti) vanno valutati nel rispetto alle regole generali cogenti relative alla protezione del capitale della società; ciò vale anche per la prestazione di garanzia per i finanziamenti a soggetti terzi, quali le banche. L’assistenza finanziaria sarà ammessa soltanto allorquando non costituisca una restituzione vietata dell’investimento nella società. Si trattano altresì le peculiarità che valgono nei casi di società collegate in un gruppo.

O tema em estudo aborda o regime de impugnação das deliberações do conselho de administração das sociedades anónimas, em especial, os mecanismos intrassocietário e judicial de arguição de invalidades de deliberações. A nova dinâmica societária reflete as influências das economias e das políticas em matéria comercial e manifesta-se através de um crescente afastamento entre os órgãos sociais das sociedades, especialmente, nas sociedades anónimas. O papel central dos acionistas vem perdendo força no campo do controlo e gestão das sociedades anónimas. O aumento da autonomia e independência do órgão de gestão implica uma maior fiscalização da sua atuação. As deliberações do conselho de administração concretizam a execução da gestão e, neste sentido, cumpre entender de que forma o regime legal vigente em Portugal e no Direito Comparado permite que sejam fiscalizadas e através de que instrumentos podem os próprios administradores, o conselho fiscal ou os acionistas reagir contra as suas invalidades. Para além da possibilidade de recorrer a um meio de controlo interno, estudaremos se serão as deliberações deste órgão social impugnáveis diretamente através da via judicial. The subject of this study considers the legal regime for the challenge of the resolutions taken by the Board of private limited companies, in particular, the internal mechanism and the judicial claim against invalid resolutions. The new corporate dynamics reflects the influences of the economies and commercial policies and is manifested by a growing gap between the governing bodies of the companies, especially in private limited companies. The central role of the shareholders has been losing strength in the field of control and management of private limited companies. Increased autonomy and independence of the management body implies greater oversight of their performance. The board's resolutions concretize the implementation of management and, therefore, we must understand how the current legal regime in Portugal and in the Comparative Law allows them to be monitored and through which instruments can administrators themselves, the supervisory board or the shareholders react against its invalid resolutions. Besides the possibility of using internal means of control, we will study whether these can be directly challengeable through court.

Naloga lastnikov in vodilnih v podjetju je, da oblikuje bodočo predstavo o podjetju. Obstajati mora trajna želja po njegovi učinkovitosti, uspešnosti, poštenosti ter notranji in zunanji interes po trajnem obstoju in razvoju. Poslovanje je treba usmerjati, uravnavati in nadzirati, da lahko dosežemo zastavljene cilje, ki morajo biti skladni z vizijo in poslanstvom podjetja. Za uresničitev vizije, poslanstva in ciljev je treba sprejeti strateške odločitve, ki lahko pomembno vplivajo na poslovanje podjetja v prihodnosti. Ena od takšnih strateških odločitev je tudi statusno preoblikovanje. Z razvojem in rastjo podjetja se pojavi vprašanje, ali je obstoječa statusna oblika samostojnega podjetnika še primerna. S povečanjem dobička se progresivno poveča tudi obdavčitev dobička. Zviša pa se tudi zavarovalna osnova. Pomemben razlog je tudi odgovornost. Samostojni podjetnik odgovarja z vsem svojim premoženjem, d. o. o. pa je družba z omejeno odgovornostjo, torej podjetnik ne odgovarja s celotnim premoženjem. V magistrski nalogi in tudi v praksi smo uspešno preoblikovali podjetje Dušan Tišma, s. p. v Tišma, d.o.o. Pojasnili smo prednosti in slabosti ene in druge organizacijske oblike. Podjetje smo preoblikovali tako, da lahko novo vodstvo prosto razpolaga s sredstvi družbe in odloča o novih strateških odločitvah, ki bo popeljalo podjetje do novih rasti in konkurenčnih prednosti pred ostalimi podjetji. Najpomembnejša prednost pri družbi z omejeno odgovornostjo je zagotovo davek na dobiček, ki ga z visoko rastjo dobička nismo sposobni kontrolirati, oziroma je pri samostojnem podjetniku nad 70.907,20 EUR dobička 50 %, medtem ko je pri družbi z omejeno odgovornostjo 17 %. Za konkurenčnost in nadaljnjo rast podjetja je obdavčitev s 50 % nesprejemljiva in podjetje težje konkurira na globalnem tržišču. Poleg dobička so drugi dejavniki tudi profesionalen zgled podjetja, večji imidž podjetja, lažje širjenje in morebitna prodaja podjetja in lažje pridobivanje nepovratnih sredstev. Company owners and managers are tasked with shaping the future perception of the company. There should be a lasting desire on their part to ensure the company's efficiency, performance and honesty, as well as an internal and external interest in ensuring the company's continuous existence and development. Operations should be directed, regulated and supervised so as to achieve the set objectives that should correspond with the company's vision and mission. In order to realise the vision, mission and objectives, strategic decisions need to be taken that can materially affect the company's future operations. One such decision involves the conversion of the company's legal form. As the company develops and grows, its leadership is faced with the question of whether the existing legal form is still appropriate. An increase in income brings about a progressive increase in income tax. This also increases the insurance base. Another important consideration is liability. A sole trader is personally liable for the company's debts with all of his or her assets, while a private limited company (d. o. o. in Slovenia) is characterised by limited liability, meaning that an entrepreneur is not liable with all of his or her assets. As part of this Master's degree thesis as well as in practice, we have successfully converted the sole trader Dušan Tišma s. p. into the private limited company Tišma d. o. o. We have explained the advantages and weaknesses of each of the organisational forms. We have converted the company in a way that allows the new management to freely dispose of the company's assets and take new strategic decisions, all of which will propel the company towards new growth and competitive advantages over the other companies. The most important advantage of a private limited company is certainly the income tax, which we were unable to control in view of the high growth rates of the company as the tax rate came in at 50% for a sole trader with more than EUR 70,907.20 in income, while the corporate income tax for a private limited company is 17%. Taxation of 50% is unacceptable for the company's competitiveness and further growth as it makes it more difficult for the company to compete on the global market. Other factors to be taken under consideration also include the improved perception of the company as being an expert in its field, improved image of the company, facilitated expansion and eventual sale of the company as well as greater ease in acquiring grants.

eingereicht von: Mag. Gerhard Bremm Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Universität Linz, Univ., Dissertation, 2016 OeBB

Države u svojim nacionalnim zakonodavstvima predviđaju pravne forme u kojima je moguće obavljanje privredne ili neke druge delatnosti prilikom čega je sloboda izbora zastupljenija i kao princip i kao praksa ako izbor osnovnog privrednog subjekta nije previše limitiran na formi. Društvo s ograničenom odgovornošću kao društvo kapitala jedna je od najčešće birane forme za obavljanje poslovne delatnosti u većini zemalja. Ono što ga čini najčešće biranom formom društva je njegova pravna elastičnost zbog koje omogućava ostvarivanje različitih ciljeva. Zbog svojih obeležja, društvo s ograničenom odgovornošću najučestalija je pravna forma za osnivanje malih i srednjih preduzeća koja su osnov privrede Evropske unije. Međutim, iako učestvuju u najvećem delu ostvarenja bruto društvenog proizvoda, kako zemalja članica tako i Evropske unije u celosti i dalje su suočena s nizom prepreka koje ometaju njihov potpun razvoj u okviru unutrašnjeg tržišta i time ih sprečavaju da daju svoj puni potencijalni doprinos privredi Evropske unije. Harmonizovana pravila za njihovo delovanje na unutrašnjem tržištu Evropske unije pomogla bi njihovom daljem razvoju. Predmet ovog istraživanja je konstanta modernizacija propisa i prilagođavanje trenutnim zahtevima, uzrokovana dinamičnim dešavanjima u privredi i na tržištu kapitala, kako u nacionalnim zakonodavstvima, tako i na nivou Evropske unije kao jedinstvenog tržišta. Evropska unija je s ciljem funkcionalnog unutrašnjeg tržišta uspostavila tri instrumenta kojima osigurava da pravna pravila u oblasti kompanijskog prava među državama članicama budu kompatibilna. Na prvom mestu je harmonizacija nacionalnih propisa iz oblasti kompanijskog prava koje države članice kroz usvojene direktive moraju da uvrste u svoja nacionalna zakonodavstva. Drugi instrument je stvaranje novih nadnacionalnih organizacijskih formi za obavljanje privredne delatnosti, koji postoje zajedno s nacionalnim formama i predstavljaju alternativu preduzetnicima. I treći, ne manje važan instrument, sudski nadzor nad nacionalnim kompanijskim pravom država članica kroz presude ključne za ostvarenje prava slobodnog poslovnog nastanjivanja (čl 49. Ugovora o funkcionisanju Evropske unije). Uz uredbe i direktive, kao instrumente sekundarnog zakonodavstva Evropske unije, važnu ulogu za ostvarivanje slobode poslovnog nastanjivanja, kao jedne od privilegija država članica Evropske unije, i harmonizaciji kompanijskog prava unutar Evropske unije, ima i praksa Evropskog suda. Najuticajnije presude Evropskog suda u pogledu ostvarivanja slobode poslovnog nastanjivanja svakako su one u slučajevima Centros 1999. godine, Uberssering 2002. godine, Inspire Art 2003. godine i SEVIC Systems 2005. godine. Navedenim sudskim presudama potvrđena je pravna individualnost privrednih društava u svakoj od država članica Evropske unije bez obzira prema kojem nacionalnom zakonodavstvu je osnovano i zabranjena diskriminatorna primena nacionalnih propisa prema društvima osnovanim u drugoj državi članici. Prikaz odluka Evropskog suda u predmetima ključnim za potvrđivanje slobode poslovnog nastanjivanja i preduzetničkog kretanja u okviru granica Evropske unije, garantovanim Ugovorom o funkcionisanju Evropske unije, ukazuje na osnovne razloge razvoja regulatornog takmičenja među državama članicama i reforme nacionalnog kompanijskog prava država članica. U istraživačkom poduhvatu u okviru navedene teme ovog rada izvršena je provera i potvrda hipoteza. Prva hipoteza (H1) je formulisana tako da osnivači privrednih društava češće biraju povoljni investicioni ambijent i nacionalno zakonodavstvo one države članice u kojoj su propisani niži troškovi osnivanja društva s ograničenom odgovornošću, brža administracija i mogućnost internet registracije, ali i stabilna poreska politika. Druga hipoteza (H2) je da su presude Evropskog suda u predmetima ključnim za potvrđivanje slobode registracije i preduzetničkog kretanja u okviru granica Evropske unije, uticale na razvoj regulatornog takmičenja među državama članicama i reforme kompanijskog prava koje su usledile nakon toga. Jedno od pitanja koje se u skladu sa tim postavlja je, da li je praksa Evropskog suda u slučajevima potvrđivanja slobode poslovnog nastanjivanja i izazivanjem regulatornog takmičenja među državama članicama negativno uticala na proces harmonizacije kompanijskog prava unutar granica Evropske unije ili mu doprinosi. Metode koje su korišćene u ovom istraživanju jesu uporednopravni metod, istorijski metod, normativni metod, analiza i sinteza, logički, jezički, teleološki, sistemski, deskriptivni metod, dogmatski metod, metode apstrakcije i konkretizacije, metod generalizacije, metod dokazivanja, metod klasifikacije, metoda uzoraka, metoda kompilacije, induktivni i deduktivni metod. Kombinovanjem navedenih metoda urađeno je detaljno izučavanje razvoja društva s ograničenom odgovornošću u nacionalnim zakonodavstvima država članica Evropske unije, nadnacionalnom nivou Evropske unije i Republike Srbije kao zemlje kandidatkinje u članstvo Evropske unije. Kritički i komparativni prikaz uređenja društva s ograničenom odgovornošću u nacionalnim zakonodavstvima izabranima za objekte istraživanja poslužile su za analizu da li su države članice svojim reformama uspele u regulatornom takmičenju u odnosu jednih na druge. States in their national legislation provide for the legal form in which it is possible to perform business or other activities where freedom of choice and more prevalent as the principle and practice as if the basic choice of the subject is not too limited to form. A limited liability company as a capital company is one of the most frequently dialed forms of business activity in most countries. What makes it the most frequently chosen form of society is its legal flexibility because that allows the realization of different goals. Due to its characteristics, a limited liability company is usually used for the establishment of small and medium-sized enterprises are the engine of the EU economy. However, while participating in most of the achievements of the gross domestic product of both member states and the European Union as a whole are still faced with a number of obstacles that impede their full development within the internal market and thus prevents them from giving their full potential contribution to the economy of the European Union. Uniform rules for their effect on the internal market of the European Union would help their further development. The subject of this research is the constant modernization of regulation and adaptation to current requirements, caused by dynamic events in the economy and the capital market, both in national legislation, and at the level of the European Union as a single market. The European Union has established three instruments which ensure that the legal rules in the field of company law to be compatible with the aim of a functional internal market: first of all harmonization of national company law directives adopted by the Member States must implement; second instrument is the creation of new supranational organizational forms of economic activities, which as an alternative to existing entrepreneurs together with national forms; and third instrument, judicial supervision of national corporate law of the Member States through the judgment crucial to the realization of the right of free establishment (Article 49 of the Treaty on the Functioning of the European Union). In addition to regulations and directives, as instruments of secondary legislation of the European Union, a significant role in the exercise of freedom of establishment, as one of the privileges of the Member States of the European Union, and the approximation of company law within the European Union, has the practice of the European Court. The most influential of the European Court in the exercise of freedom of establishment are certainly those in the cases Centros 1999, Uberssering 2002, Inspire Art in 2003 and SEVIC Systems 2005. The said court rulings confirmed the legal personality of companies in each Member State of the European Union no matter which national law is established and prohibits discriminatory application of national rules to companies established in another Member State. Showing decisions of the European Court in the cases key to confirm registration and entrepreneurial freedom of movement within the borders of the European Union, guaranteed by the Covenant on the functioning of the European Union, will attempt to point out the basic reasons for the development of regulatory competition between Member States and the reform of company law that followed thereafter. The research effort in the framework of the themes in this work will be carried out verification and confirmation of hypotheses. The first hypothesis (H1) is that the judgment of the European Court in the cases key to confirm registration and entrepreneurial freedom of movement within the borders of the European Union, influenced the development of regulatory competition between Member States and the reform of company law that followed thereafter. One of the questions is, follow that arises is whether the practice of the European Court in the case of confirmation of freedom of registration and inducing regulatory competition between Member States have a negative impact on the process of harmonization of company law within the boundaries of the European Union or his contributions. Consequently, the second hypothesis (H2) is formulated so that entrepreneurs companies established in countries where they are needed less administration and costs of establishment. The methods used in this research are comparative method, historical method, normative method, analysis and synthesis, logical, linguistic, teleological, systematic, descriptive method, dogmatic method, abstraction and concretization, generalization methods, methods of proof, methods of classification, Meto samples, methods of compilation, inductive and deductive methods. By combining the above methods has been done thoroughly study the development of a limited liability company incorporated in national legislation of EU Member States, the supranational level of the European Union and the Republic of Serbia as a candidate country to the European Union. A critical and comparative presentation planning a limited liability company incorporated in national legislation chosen for objects of research will be used to analyze whether the Member States its reforms succeeded in regulatory competition in relation to one another.

Kiekvienoje pasaulio šalyje galima atrasti skirtinga veikla besiverčiančių įmonių, tačiau visos jos turi vieną tikslą - būti rinkoje konkurencingomis ir uždirbti kuo didesnį pelną. Kad pasiektų užsibrėžtų tikslų kompanijos turi išmanyti, kaip tinkamai išnaudoti visus turimus išteklius (žmogiškuosius, finansinius ir materialiuosius). Vienas iš svarbiausių įmonių resursų - trumpalaikis turtas, nuo kurio priklauso įmonės finansinė situacija. Kuo tikslingiau panaudojami trumpalaikio turto elementai (atsargos, gautinos sumos, pinigai ir kitas trumpalaikis turtas), tuo įmonė pasiekia geresnių finansinių rodiklių reikšmių. Geri įmonės rezultatai pritraukia didesnį pirkėjų dėmesį, nes tokia įmonė laikoma stabilia rinkoje. Tačiau, kad išlaikytų esamą poziciją, kompanija privalo nuolat tobulėti ir skatinti trumpalaikio turto valdymo efektyvumą, kuris priklauso nuo tinkamai parinktų valdymo sprendimų. Bet norint priimti tinkamus sprendimus įmonės analitikai ar vadybininkai privalo įvardinti pagrindines kompanijos problemas ir išsamiai atlikti jų analizę, po kurios būtų galima ieškoti tinkamiausių būdų spręsti problemas., Nowadays in every country we can found different companies with a wide variety of activities, but all of them have the one intention – to gain bigger market share within the specific industry, to be competitive in the market and to increase profit. To be able to achieve these goals companies have to learn how to use their all recourses (human, financial and material) in full capacity and the most efficient way. The current assets is recognised being as one of the most significant company’s recourses, which is one of the dependencies showing the financial situation of the company. The accurate and clever way of management of the current assets (reserves, accounts receivables, money and other current assets) helps to reach better values of financial indexes within the analysed period. The positive company’s results attract more attention of the customers, a new potential investors and shareholders side, because that kind of company considers being stable and healthy comparing with the sectors segments. In addition, if the company wants to maintain such position, it must find the best way to improve its current assets engagement in the business and increasing the effectiveness, which depends on the selected management solutions that are the most suitable for the business - cases by cases. So for this reason business analysts or managers ought to identify the main company’s problems and then make a detailed analysis of the resource and find the most beneficial solutions to engage available resource for business growth. Effectively the business issued integrating and working for business benefit.

1 Abstract Decision making outside the general meeting of limited companies (per rollam) The aim of the thesis is particularly using the descriptive and the analytical method and the legal argumentation to analyse the legal regulation of the decision making outside the general meeting of limited companies (per rollam) contained in Civil Code and especially in Business Corporations Act, to focus of its specifics and possible interpretational problems of selected topics, to assess the impact of the per rollam decision making on rights of members of limited companies and last but not least to suggest framework possibilities for the further development of the legal regulation de lege ferenda. Alternatively, the comparative method with the British and Slovak legal regulation is used. The thesis is divided into four chapters; each of them is further divided into subchapters and closed with a partial summary. After the initial definition of the limited company and outlining its characteristics in the first chapter, the second chapter is devoted to the general analysis of the general meeting with an emphasis on possible alternative ways of decision making on and outside the meeting and to the question of the nature of the general meeting's resolution. In the third chapter the per rollam decision making in limited...

The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.

У статті розглядаються сучасні організаційно-економічні форми господарювання торговельних підприємств відповідно до чинної нормативно-правової бази. Подається порівняльна характеристика організаційно-економічних форм господарювання торговельних підприємств. Розглядається світовий досвід формування організаційно-економічних форм господарювання торговельних підприємств. Запропоновано механізми формування сучасних організаційно-економічних форм господарювання торговельних підприємств. The article examines the current organizational and economic forms managing of trade enterprises in accordance with the existing legal framework. The comparative characteristics of organizational and economic forms managing of trade enterprises. In more detail the features formation of private trade enterprises. The dynamics of managing trade enterprises in Ukraine in general and for the scale of their activities. According to a study done by economic evaluation. We consider the formation of the world experience of organizational and economic forms managing of trade enterprises. Proposed organizational and economic mechanisms of modern forms managing of trade enterprises.

The master thesis "Comparison of the process of establishment of Private Limited Company in the Czech Republic and in Austria" deals with the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Austria. The goal of this thesis is to compare the process of establishment in a clear way to enable the reader to understand the similarities and differences between the process of establishment in the Czech Republic and in Austria. The thesis is divided into thematic units to be synoptic, the development of legal regulation of Private Limited Company in the Czech Republic and in Austria is shortly described in the first one. The following chapters focus separately on the process of establishment in the Czech Republic and in Austria and the last chapter compares both legislations.