PrF:MV502K Economic Context - Course Information
MV502K Economic Context of Legal Regulation of Business Companies
Faculty of LawAutumn 2024
- Extent and Intensity
- 0/2/0. 3 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- JUDr. Ing. Petr Machálek, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
JUDr. Lukáš Weiss (assistant) - Guaranteed by
- doc. Ing. Eva Tomášková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable of Seminar Groups
- MV502K/01: Mon 30. 9. to Fri 20. 12. Mon 8:00–9:40 038, P. Machálek, E. Tomášková
- 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: 30/30, only registered: 10/30 - fields of study / plans the course is directly associated with
- Course objectives
- This course connects knowledge from law and economic (especially from financial analysis) and shows significance of economic knowledge for lawyers on practical examples. Course stress questions about business companies.
- Learning outcomes
- 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
- required 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
- recommended literature
- POKORNÁ, Jarmila, Ivan FUČÍK, Michal JANOVEC, Jitka PEŠIČKOVÁ and Eva TOMÁŠKOVÁ. Zrušení a zánik obchodní korporace s likvidací. Vydání první. Praha: Wolters Kluwer, 2020, xvii, 252. ISBN 9788075988157. info
- POKORNÁ, Alena. Firma v německém právu (Trade Name in The German Law). In Pokorná, Jarmila; Večerková, Eva a kol. Firemní právo v České republice: vývoj a srovnání s Německem a Slovenskem. 1st ed. Brno: Masarykova univerzita, Právnická fakulta, 2013, p. 170 - 237. Řada teoretická, Ed. S, č. 145. ISBN 978-80-210-6566-6. 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.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/autumn2024/MV502K