Zobrazit minimální záznam

dc.contributor.authorLangová, Veronika
dc.contributor.authorGláserová, Jana
dc.contributor.authorOtavová, Milena
dc.date.accessioned2021-06-24T00:02:18Z
dc.date.available2021-06-24T00:02:18Z
dc.date.issued2018
dc.identifier43914984
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1351
dc.description.abstractThe paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice the most widespread method is Mergers through consolidation. The analysis is therefore focused just on this type of merger. It examines the development of mergers carried out in the Czech Republic as well as globally. In the global perspective,is processed the number of mergers and acquisitions, and the trends in company transformations are monitored. For the Czech Republic is analyzed the number of mergers, number of merging companies, including their legal form, the number of registered mergers by individual Regional Courts, the date of entries, determination of the appointed date of merger and date of completion of merger project. Consequently are presented features typical of the implementation of national mergers. The paper also examines the relationship between the number of mergers and GDP and PX index from 2002 to 2016.en
dc.format283-291
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201866010283
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectAcquisitionen
dc.subjectAppointed dayen
dc.subjectCompany transformationen
dc.subjectGDPen
dc.subjectMergersen
dc.subjectPX indexen
dc.titleSignificant aspects of the national mergers in the Czech Republicen
dc.typeJ_ČLÁNEK
dc.date.updated2021-06-24T00:02:18Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201866010283
local.identifier.scopus2-s2.0-85043709095
local.number1
local.volume66
local.identifier.obd43914984
local.identifier.e-issn2464-8310
dc.project.IDPEF_TP_2017004
dc.project.IDMotivy a bariéry přeměn obchodních společností a družstev v účetních a daňových souvislostech
dc.identifier.orcidGláserová, Jana 0000-0001-5038-8347
dc.identifier.orcidOtavová, Milena 0000-0003-2481-479X
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0