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1

VYVRÁTITEĽNÁ DOMNIENKA DOBREJ POVESTI PRÁVNICKEJ OSOBY

100%
Zlocha Ľ.
Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
|
2017
|
vol. 100
|
issue 4
361 – 371
EN
In the contribution, the author discusses the attribute of the good reputation of legal entities and analyses the good reputation itself, the way of its acquisition, duration and extinction. The main intention of the author was to point out that the status of a good reputation of a legal entity is heavily influenced by the factual act of the legal entity after its creation, and therefore the reputation of a legal person may be influenced positively or negatively. Not every legal entity can therefore successfully seek protection of good reputation through court proceedings. In the event that the defendant successfully demonstrates the lack of good reputation of a legal person or some facts which seriously undermines good reputation, it may result in a failure in litigation due to the absence of a substantive presumption of the legal basis of claim, namely the existence of plaintiffs´ good reputation.
2

ASPECTS OF CROSS-BORDER MERGERS OF CZECH ENTERPRISES WITHIN THE VISEGRAD GROUP

86%
Gláserová J., Otavová M.
Ekonomický časopis (Journal of Economics)
|
2019
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vol. 67
|
issue 8
837 – 856
EN
The paper deals with the cross-border mergers of Czech enterprises within the Visegrad Group countries. It contains an analysis of the total number of cross-border mergers carried out in the years 2008 – 2016. This analysis has become the starting point for assessing the development of cross-border mergers in the years mentioned above, i.e. since the introduction of the Business Transformation Act into Czech law. An investigation was also made into whether there is an outflow of companies from the Czech Republic or whether the Czech Republic becomes the principal place of business for the successor company. The identified motives for mergers were verified through some indicators of the financial analysis of data about the merging companies. The issue of cross-border mergers is largely related to tax and accounting implications, which can be looked upon as motives for or barriers to merger implementation. In terms of taxes, the issue of transferring tax losses is examined as one of the motives for conducting mergers. In terms of accounting, some new items added to the final accounts are studied, and their impact on the balance sheet, profit and loss, and owner’s equity is evaluated.
3

Kapitalizatsiya pratsi informatsiynykh robitnykiv ta yiyi mistse v otsintsi nematerial'noho komponenta vartosti pidpryyemstva

86%
Lyashenko N. E.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 3 (57)
156-162
EN
The essence of the ‘information worker’ definition and its role at the modern stage of the economy are considered. The evolution of reports for the owners of enterprises is traced, that is reflects the evolution of change of standards of thinking and view to the value of enterprise. It is considered that the valued standard of thinking has come to replace the financial one. The methodic of the measuring of the information workers’ labor at the enterprise is offered. The place of the information workers’ labor value in the system of the intangible component of the enterprise value indicators using the dynamic criterion is defined.
4

Teoretyko-metodychni pidkhody do analizu struktury hudvilu pidpryyemstva

86%
Koshevets V. V.
Mekhanizm Rehuluvannya Economiky
|
2013
|
vol. 3 (61)
140-146
EN
The term “goodwill” is the reflection of the trust relationships between different groups of stakeholders of the company, and became one of the key indicators in evaluation of company value. As a result of the morphological analysis of the papers, in which nature of goodwill is analysed, the author concluded that the researchers often take into account factors such as: business contacts, a loyal customers database, prestige of brands, quality of management system and management technology, reputation. The author believes that these factors are not representative enough and fully reveal significant information on company’s activity results. Three aspects are offered to be considered in a process of goodwill analysing: economic, environmental and social. These aspects are foundation for indexes system of goodwill components appraisal that offered.
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