MV502K Economic Context of Legal Regulation of Business Companies

Faculty of Law
Autumn 2019
Extent and Intensity
0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
prof. JUDr. Jarmila Pokorná, CSc. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Jarmila Pokorná, CSc.
Department of Commercial Law – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Commercial Law – Faculty of Law
Timetable of Seminar Groups
MV502K/01: Mon 30. 9. to Fri 20. 12. Thu 8:00–9:40 160, J. Pokorná, E. Tomášková
MV502K/02: No timetable has been entered into IS. J. Pokorná
Prerequisites (in Czech)
( MP301Zk National Economy || CM301Zk National Economy ) && ( MP310Zk Constitutional Law II || CM310Zk Constitutional Law II ) && ( MP405Z Commercial Law I || CM405Z Commercial Law I )
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
  • Law (programme PrF, PR_)
  • Law (programme PrF, M-PPV)
Course objectives
This course connects knowledge from law and economic and shows significance of economic knowledge for lawyers on practical examples. Course stress questions about business companies. After finishing this course, student will be able to understand economic relationship of legal form of business companies; will be able to orient in financial statements; qualify economic situation in a company and will be able to understand organizational structure of a company.
Syllabus
  • 1) business company as a economic business unit: significance of business company for its partners – for investors, business company as a social unit 2) fundamental terms: - Authorized Capital: economic point of view of authorized capital, analysis of a company along to financial statements, significance of authorized capital, sources for financing of a company, financial resources, time value of money, and explanation of significance of starting balance sheet - share: legal point of view of share, calculation of settlement share in a company from financial statements, calculation of share of remaining assets - contribution: significance of contribution for a company, contribution as a investment, relationship between contribution and share of profit, risks connected with contribution (investment) 3) Organizational structure of a company: legal point of view and possibilities for managing of a company, position of head of different managing level 4) Information about a company from Collection of documents: analysis of public available financial statements 5) Principle for division of profits: principle for admissibility for division of profits, taxation of profits, how operating results show itself in financial statements 6) Transformation of business companies: legal point of view of process of transformation, economic point of view: significance of record day, timing of transformation from the point of view of obligation for creating of final accounts, tax liability, critical path of ordering activities during transformation 7) Liquidation of business companies and process of liquidation: position of company liquidator, significance of liquidation, ways for assessment of remaining assets, bankruptcy models
Literature
  • POKORNÁ, Jarmila, Jaromír KOŽIAK, Milan PEKÁREK, Eva TOMÁŠKOVÁ and Alena KERLINOVÁ. Obchodní společnosti a družstva. Vyd. 1. V Praze: C.H. Beck, 2014, xxx, 414. ISBN 9788074004759. info
Teaching methods
Course will be realized in seminar meeting (1 per week). Topic of seminar meeting will be changed – students will obtain legal information one week and they will apply economic relationship the following week. It will be offer a lot of examples; students will solve some case studies.
Assessment methods
Course will be finished with colloquium. A requirement for passing is solving some example, e.g. analysis of financial statements and determination results about a company.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2019, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2019/MV502K