Dissertations / Theses on the topic 'Sole proprietorship'

El libro busca ampliar y analizar el concepto de jurídico de sociedad unipersonal, así como describir la importancia de permitir su existencia y regulación en el Perú, en forma total y no para un grupo privilegiado. A lo largo de cuatro capítulos, el autor desarrolla la importancia de la unipersonalidad societaria desde la casuística, la doctrina, el derecho positivo y el derecho, en comparación con experiencias de otros países.
The book aims to expand and analyze the legal concept of sole proprietorship and to describe the importance of allowing its existence and regulation in Perú for all citizen and not noly for a privileged group. Throughout the 4 chapters of the publication, the author develops the importance of the sole proprietorship from the casuistry, doctrine, the positive law and the law compared to other countries’s experiences.

Santuokos sudarymu sukuriami šeimos teisiniai santykiai: vyras ir moteris įgyja specifinį teisinį statusą – tampa sutuoktiniais, o kartu perima asmenines neturtines ir turtines teises ir pareigas. Sutuoktinius, įgyvendinant turto valdymo, naudojimosi ir disponavimo teises, sieja glaudūs tarpusavio priklausomybės, artimi santykiai, kurie iš esmės sudaro jų teisinių santykių turinį. Santuoką sudariusių asmenų turtinių santykių aiškumas tampa ypač aktualiu klausimu užtikrinant bei apsaugant tiek pačių sutuoktinių, tiek trečiųjų asmenų interesus, kadangi, nesudarius vedybų sutarties, bet koks susituokus įgytas turtas tampa bendrąja jungtine nuosavybe. Sutuoktinių nuosavybės teisės į individualią įmonę , kaip turtinį kompleksą, ją įkūrus po santuokos sudarymo, ir yra šio darbo objektas. Viena kylančių problemų susijusi su neapibrėžtumu, tarpusavyje lyginant Lietuvos Respublikos Civiliniame kodekse ir LR Individualių įmonių įstatyme įtvirtintas normas: remiantis CK formulavimu, santuokos metu įsteigta įmonė priskirtina bendrajai jungtinei nuosavybei, tuo tarpu IĮ įstatyme reglamentuojama, kad IĮ steigėju ir savininku gali būti tik vienas fizinis asmuo, šiuo atveju – vienas iš sutuoktinių. Šio darbo tikslas - išanalizuoti, ar IĮ gali turėti kelis savininkus.
Family relations are established by conjugnality of a man and a woman: they come into position of a husbant and a wife and obtains personal property and non-property rights and interests. Wedded persons are bond by close interdependence ties that make the essence of their legal relations. The clarity of property relations of wedded persons is very important to secure and protect not only their, but also the interests of third parties, i. e. creditors, because in the absence of wedding contract, property acquired during the marriage is automatically presumed to be owned jointly by both spouses. The ownership of a company organized as a sole proprietorship that is established by one of the spouses while being in marriage is the object of this work. The problem of interdetermination arises while seeking to determine the ownership rights of spouses to a SP: Lithuania‘s Civil Code sets the rule that company established during the marriage is presumed to be an object of community property, whereas the Statute of Sole Proprietorships‘ allows a company organized as SP to be owned by a single person, in this instance – one of the spouses. The issue of this work is to analyse if a company organized as SP may have a few owners.

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The thesis examines the strengthening of the Principle of Asset Autonomy in the face of the exploitation of business activity by a single person. It is part of an approach on the general principles of law, involving the search for values, differentiating them from rules and integrating into other principles. It also analyzes single shareholdership in Brazil, with the enactment of Law No. 12.441/11, which focuses on the Individual Limited Liability Company, highlighting its strengths and weaknesses, and particularly demonstrating whether it represents a new kind of society or a new entity altogether, a type of Legal Entity. It presents a historical foreshortening in Brazil, as well as analyzing the experience of Foreign Law on single shareholdership. Lastly, the study points out challenges and perspectives to be overcome for the implementation, enforcement and modification of the legislation on single shareholdership and its harmony within the Principle of Asset Autonomy, demonstrating that there is a connection between the institutions, no longer justifying shareholdership by more than one party in order to ensure Asset Separation
A tese examina o fortalecimento do Princípio da Autonomia Patrimonial diante da exploração da atividade empresarial por uma única pessoa. Parte de uma abordagem sobre os Princípios Gerais do Direito, envolvendo a busca por valores, diferenciando-os de regras e integrando-os a outros Princípios. Analisa, ainda, a unipessoalidade societária no Brasil, com a edição da Lei nº 12.441/11, que versa sobre a Empresa Individual de Responsabilidade Limitada, destacando seus aspectos positivos e negativos, especialmente demonstrando se representa uma nova espécie de sociedade ou um novo ente, espécie de Pessoa Jurídica. Apresenta um escorço histórico no Brasil, assim como analisa a experiência do Direito Estrangeiro sobre a unipessoalidade societária. Finalmente, o estudo aponta desafios e perspectivas a serem superados para a aplicação, execução e modificação da legislação sobre a unipessoalidade societária e a sua sintonia com o Princípio da Autonomia Patrimonial, demonstrando que existe uma conexão entre os institutos, não se justificando mais a pluripessoalidade no Direito Societário para garantir a separação patrimonial

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У роботі розглядаються теоретичні аспекти організації відкриття та функціонування кафе швидкого обслуговування. Проаналізовано діяльність кафе швидкого обслуговування в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття кафе швидкого обслуговування зі спеціалізацією на внутрішньої торгівлі. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття кафе швидкого обслуговування через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a fast food cafe. The activity of fast food cafe in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a fast food cafe specializing in domestic trade was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a fast food cafe through a profitable analysis of activities.

Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти організації відкриття та функціонування магазину з продажу квітів. Проаналізовано діяльність магазинів з продажу квитів в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття магазину зі спеціалізацією на внутрішніх побутових послугах. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття магазину з продажу квітів через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a flower shop. The activity of ticket shops in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a store specializing in domestic services was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a flower shop through a profitable analysis of activities.

Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти організації відкриття та функціонування салону з пошиття одягу. Проаналізовано діяльність салонів з пошиття одягу в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття салону зі спеціалізацією на внутрішніх побутових послугах. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття салону пошиття одягу через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a tailoring salon. The activity of salons for tailoring in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a salon specializing in domestic services was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a tailoring salon through a profitable analysis of activities.

This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.

A cette époque de crises économiques internationales, de mondialisation et d’ouverture des marchés, la micro-entreprise apparaît plus que jamais comme une arme d'anti-crise et de création d'emplois. Dans ce contexte, les outils juridiques s'avèrent être le meilleur moyen pour accomplir ces objectifs. Ces outils sont principalement composés du droit des sociétés et des entreprises, du droit de la sécurité sociale et du droit fiscal. Cependant, ils ne sont pas les mêmes en France qu'au Liban. En effet, les législations de ces deux pays ont pendant longtemps porté des conceptions juridiques similaires. Or, depuis une vingtaine d'années le droit français a commencé à prendre un rythme d’évolution accéléré suite à l’influence exercé par le droit continental européen dans le cadre de l’harmonisation européenne. Ainsi, il s’agit d’intégrer les évolutions du droit français dans le droit libanais. Toutefois, le droit français connaît lui même plusieurs imperfections. C’est pourquoi un regard porté sur les législations appartenant à un autre système juridique que celui du « Droit civil », notamment sur celles appartenant à la famille de la « Common Law », pourrait apporter des solutions originales aux limites des droits français et libanais. Par conséquent, cette contribution vise à trouver des remèdes aux lacunes juridiques existantes en matière de micro-entreprise en France et au Liban et à élaborer de nouveaux moyens de la promouvoir
At this time of international economic crises, globalization and open markets, the micro-enterprise appears more than ever as a weapon of anti-crisis and job creation. In this context, the legal tools are proving to be the best way to achieve these goals. These tools are mainly composed of company and corporate laws, social security law and tax law. However, they vary from France to Lebanon. Even though, for a long time, the legislations of both countries have carried similar legal concepts. Yet, for more than twenty years now French law has begun taking an accelerated pace of evolution, due to the influence of the European continental law in the context of European harmonization. Thus, the objective is to incorporate the French law evolutions in the Lebanese law. However, the French law suffers of several imperfections, this is why a glance at the legislations of other legal systems than the “Civil law”, in particular those of “Common law”, could provide original solutions to the limits of French and Lebanese law. Therefore, this paper aims to find cures for existing legal loopholes concerning the micro-enterprise in France and Lebanon and to develop new ways to promote it

Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform? Nivå: C-uppsats i företagsekonomi Författare: Camilla Köhler och Petra Alperud Wennemyr Handledare: Markku Penttinen Datum: 2013-februari   Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.      Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats. Teori har insamlats via litteratur, elektroniska dokument och vetenskapliga artiklar. Intervjuerna har genomförts via besöksintervju och telefonintervju, där två organisationer intervjuades. Enkäter har skickats via mail efter telefonkontakt eller personlig kontakt med de olika företagen. Tio företag av varje företagsform fick besvara enkäterna. Empirin har sedan jämförts med teorin i en analys.   Resultat & slutsats: Det är svårt att fastställa för- och nackdelar inom respektive företagsform då en fördel för en person kan vara en nackdel för någon annan. Resultatet av enkätundersökningen visar på att de som idag har aktiebolag är nöjdast med företagsformen, främst på grund av den begränsade ägarrisken. Den främsta fördelen i enskild firma är enkelheten i företagsformen och att det inte krävs något startkapital. Fördelen med handelsbolag anses vara att det inte krävs startkapital samt att det är enklare och kräver mindre administration jämfört med ett aktiebolag. Nackdelarna som framkommer inom enskild firma och handelsbolag är bland annat att förmåner inte kan utnyttjas, vinsten inte kan sparas i bolaget och utdelning inte kan ske. De största nackdelarna med aktiebolag är att det är krångligt att starta och lägga ned. Inom mindre verksamheter ses enskild firma som en fördel medan det i större företag med anställda och stor omsättning är mer fördelaktigt med ett aktiebolag.   Förslag till fortsatt forskning: En intressant fråga är varför så många företag går i konkurs inom fem år och hur de ska göra för att överleva. Ett andra förslag är varför så få företag söker bidrag och vad detta beror på.   Uppsatsens bidrag: Uppsatsen presenterar vilka fördelar och nackdelar som finns inom de tre vanligaste företagsformerna. Uppsatsen skrevs för att vara behjälplig för en person som vill starta företag. Studien ger kunskap om vad som krävs vid uppstart av de olika företagsformerna och hur företagaren ska tänka när företagsform ska väljas.   Nyckelord: Enskild firma, handelsbolag, aktiebolag, beskattning, finansiering, risker.
Title: A study of sole proprietorships, partnerships and limited companies  -What advantages and disadvantages are there in each type of enterprise ?  Level: Final assignment for Bachelor Degree in Business Administration Author: Camilla Köhler and Petra Alperud Wennemyr Supervisor: Markku Penttinen Date: 2013 – February   Aim: The aim is to investigate the differences between sole proprietorship, partnership and limited companies and its advantages and disadvantages. The empirical research presents the advantage and disadvantage with the respective enterprise form, from a perspective of an entrepreneur basis of taxation, finance, risk, industry and size.   Method: This study is built on a deductive approach. A combination of qualitative and quantitative method has been used. Theory has been collected through literature, electronic documents and scientific articles. The interviews were conducted through visit and telephone interview, where two organizations were interviewed. Questionnaires have been sent after telephone contact or personal contact with the different enterprises. Ten of each group of enterprises were asked to answer questionnaires. The empirical data where then compared with the theory in an analysis.   Result & Conclusions: It is hard to determine advantage and disadvantage of each enterprise form when an advantage for one person can be a disadvantage for someone else. The results of the questionnaire survey shows that those who currently have limited companies are most satisfied with the enterprise form, primarily because of the limited ownership risk. The main advantage of the sole proprietorship is the simplicity of the corporate form and that it does not require any initial capital. The advantage of a partnership is considered that there is no initial capital needed and that it is simpler and requires less administration compared with a limited company. The disadvantages that emerge within the sole proprietorship and partnership are that benefits cannot be used, the gain cannot be saved in the company and the dividend cannot be done. The main disadvantages of limited companies is that it is complicated to start up and close down. In smaller businesses private firm is seen as an advantage while in larger companies with employees and high turnover it is more beneficial with a limited company.   Suggestions for future research: An interesting question is why so many businesses go bankrupt within five years, and how they should act to survive. A second suggestion is why so few companies are seeking grants and what causes this.   Contribution of the thesis: The thesis presents which advantages and disadvantages of the three most common forms of enterprise . The thesis has been written to be an instrument for a person who would like to start up an enterprise. The study gives understanding about the upstart in several type of enterprises and how the entrepreneur should think when the enterprise form should be selected .   Key words: Sole proprietorships, partnerships, limited companies, taxation, financing, financial risks.

Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances.

These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.

The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.

碩士
銘傳大學
會計學系碩士班
94
台灣的會計師事務所的員工長久以來一直存在著女多於男的現象，每年的新進員工亦以女性居多，種種現象顯示女性已在會計師事務所佔有一席之地。我國會計師事務所約有七成為獨資型會計師事務所，由於獨資型會計師事務所皆是以執業會計師作為主導，在此環境下的女性會計師是否可透過提升教育程度與增加經驗年數，而達到營運績效的提高的效果呢？透過本文的實證研究，希望能對這些問題加以釐清。 本研究採用我國財政部民國78-92之「會計師事務所服務業調查報告」資料庫進行分析。實證結果顯示，以從業員工性別組合、從業員工年齡、從業員工教育程度區分高低群組，進而比較各群組之績效。本研究發現獨資型會計師事務所經營績效確實受從業員工性別組合、從業員工年齡、從業員工教育程度的不同而有所的差異。其次，在性別的差異上，男性獨資型會計師事務所之經營績效顯著優於女性獨資型會計師事務所；在從業員工性別組合方面，女性獨資型會計師事務所顯著為正，然在男性與全體獨資型會計師事務所之樣本，從業員工性別組合皆與績效成顯著負相關；在從業員工年齡變數方面，不論是在全體獨資型會計師事務所或是男性與女性獨資型會計師事務所下，從業員工年齡皆與績效呈現顯著正相關。

碩士
銘傳大學
會計學系碩士班
94
In the recent two decades, fierce competition within and without the public accounting industry drives the audit firms focus their practices on non-audit services for growth and survival. Accordingly, this study purports to investigate the association between non-audit services and operating performance of sole proprietorship audit firms in Taiwan. In this study, non-audit services are further divided into three categories: tax services, management advisory services, and corporate registration services. Empirical data used in this study are obtained from the 1989-2003 Census Report of Audit Firms in Taiwan, published by the Ministry of Finance. Main results indicate the association between non-audit services and operating performance is positive. In further, the tax services and management advisory services are positively related to operating performance. However, the association between corporate registration services and operating performance is positive but insignificant presumably due to the passage of draft of tax agent act in 1998.

碩士
國立雲林科技大學
會計系研究所
94
This study purports to examine the determinants of operating performance for sole proprietorship CPA firms in Taiwan in terms of the perspective of resource-based theory. Data used in this study are obtained from the 1989-2003 Census Report of Public Accounting Firms in Taiwan. All of the sole proprietorship CPA firms are classified into men firms and women firms by gender. Main empirical results are reported as follows. First, the determinants of operating performance for men firms include employee’s education level, employee’s sex leverage, ratio of CPAs to employee, experience, labor cost. However, the determinants of operating performance for women firms are employee’s education level, ratio of CPAs to employee, labor cost. Secondly, the operating performance of men firms is significantly better than that of women firms. In addition, operating performance of the whole sole proprietorship CPA firms deteriorates after the 1998 protest between tax agents and CPAs.

碩士
世新大學
公共關係暨廣告學研究所(含碩專班)
106
Cinema consumption was one of the main recreational and recreational ways of the contemporary people, resulting in the continuous investment of many operators in this market, resulting in a fierce competition in the film market, especially under the influence of globalization and internationalization, and the competition degree of the film market in Taiwan is no less than in other countries. Based on the sole proprietorship, this study uses the concept of five force analysis, through deep interview, and the example of the Japanese animation film "your name", which has previously obtained high word of mouth and box office income from the platform, and discusses how the overseas film importer of our individual family has achieved its competitive advantage in the fierce film market. We found that Japanese animation film has a certain consumption group in Taiwan, and its target market is clear, but it is restricted to the limited profit space of the film market in Taiwan. Therefore, it is suggested that the sole proprietorship pay attention to the innovation and market identity of the film first when choosing the film. Secondly, it suggests that the operators can take a cooperative way to control the film. Pick up votes and the cost of film introduction, and then adopt professional strategies and stabilize cross border cooperation to achieve market competitiveness.

У роботі досліджено теоретичні засади спрощеної системи оподаткування. Проаналізовано тенденції розвитку малого та середнього бізнесу в Україні. Проведено моніторинг податкових платежів від суб’єктів господарювання – спрощенців. Здійснено оцінювання ефективності функціонування спрощеної системи оподаткування в Україні. Розглянуто зарубіжний досвід застосування спрощеної системи оподаткування та запропоновано шляхи адаптації його до вітчизняної практики. Обґрунтовано напрямки підвищення ефективності функціонування спрощеної системи оподаткування в Україні.
The theoretical bases of the simplified taxation system are investigated in the work. The tendencies of small and medium business development in Ukraine are analyzed. Monitoring of tax payments from business entities - simplified. The efficiency of the simplified taxation system in Ukraine has been evaluated. The foreign experience of application of the simplified system of taxation is considered and the ways of its adaptation to domestic practice are offered. The directions of increasing the efficiency of the simplified taxation system in Ukraine are substantiated