About: ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The paper contains the first results of a project which were obtained from an informative study aimed at the identification of problems related to the preparation of mergers in compliance with current legislation. The paper points out the barriers to mergers which are connected to legislative insufficiencies and discrepancies arising between commercial, accounting and taxation practices. A clear theoretical solution of specific situations which can appear during mergers is missing. The identified issues to be tackled in the framework of accounting and taxation practices will be analysed deeper within the project and their consequences for the equity and capital situation of participating companies and owners’ investments will be evaluated. The criterion for the solution and the basis for possible proposals of legislation modifications are the economic substance and social consequences of the implemented transformations. The paper contains the first results of a project which were obtained from an informative study aimed at the identification of problems related to the preparation of mergers in compliance with current legislation. The paper points out the barriers to mergers which are connected to legislative insufficiencies and discrepancies arising between commercial, accounting and taxation practices. A clear theoretical solution of specific situations which can appear during mergers is missing. The identified issues to be tackled in the framework of accounting and taxation practices will be analysed deeper within the project and their consequences for the equity and capital situation of participating companies and owners’ investments will be evaluated. The criterion for the solution and the basis for possible proposals of legislation modifications are the economic substance and social consequences of the implemented transformations. (en)
Title	ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION (en)
skos:prefLabel	ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION (en)
skos:notation	RIV/00216224:14560/11:00065907!RIV14-GA0-14560___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0447)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Hýblová, Eva Sedláček, Jaroslav Křížová, Zuzana
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Ekonomicko-správní fakulta
http://linked.open...dnocenehoVysledku	185697
http://linked.open...ai/riv/idVysledku	RIV/00216224:14560/11:00065907
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	company transformation; merger; legal regulations; commercial law; accounting practices; tax law; assets and liabilities; owned and loaned capital (en)
http://linked.open.../riv/klicoveSlovo	accounting practices assets and liabilities commercial law company transformation legal regulations merger owned and loaned capital tax law
http://linked.open...ontrolniKodProRIV	[A248B5DD0667]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Proceedings of the 5th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice.
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Analysis of tax and accounting procedures in mergers
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Hýblová, Eva Křížová, Zuzana Sedláček, Jaroslav
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	000306544000039
http://linked.open.../riv/zahajeniAkce	2011-04-28 (xsd:date)
number of pages	8 (xsd:int)
http://purl.org/ne...btex#hasPublisher	UTB FAME
https://schema.org/isbn	9788074540202
http://localhost/t...ganizacniJednotka	14560

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