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Proposal of the Debt Collection Improvement in the Enterprise
Čermáková, Veronika ; Vrbovský, Tomáš (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the issue of securing and collecting past due claims in the Ziehl – Abegg s.r.o. company. The theoretical part defines receivables, how they are created and secured from the legal, tax, accounting and economic point of view. The analytical part then analyzes past due claims of a designated subject. Based on the gathered information, suggestions on more effective collection of claims are introduced.
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Proposal of the Debt Collection Improvement in the Enterprise
Picková, Kateřina ; Straková, Lucie (referee) ; Musilová, Helena (advisor)
This thesis is focuisng on resolving problem with debt recovery of concrete entreprenuer. It undertakes theoretical defining of debt from legal and economical point of view. Also you can find ways of debt recovery in theoretical part of this thesis. In analytical part I am analyzing assuring of debt and its recovery. In final part of my thesis I am suggesting improvements of debt recovery for entrepreneurs.
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Receivables Management in the Business Company
Otýpka, Lukáš ; Odstrčilová, Hana (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis is focused on the theoretical adjustment of receivables, especially on the receivables management. The analytical part shows method of receivables management in the specific company. According to analytical part, there have been determined proposals to improve the method of receivables management in analysed company. The end of the bachelor's thesis recapitulates results from the analytical part.
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Proposal of the Debt Collection Improvement in the Enterprise
Ondrová, Petra ; Labounek, Marcel (referee) ; Musilová, Helena (advisor)
This bachelor thesis focuses on hedging instruments and debt collection. Theoretic part explains concept related to this issue. Analytical part is focused on actual method hedging instruments and debt collection in business entity. The analyse is done in law, accounting, tax and economic terms. At the conclusion are designs more efficient hedging instruments and debt collection in business entity.
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Chosen juridical aspects of position debtor in insolvency proceedings
RUDOLFOVÁ, Vladimíra
The thesis consists of a brief introduction to this topic and of a theoretical and practical part. The theoretical part discusses general terms (part 2), i.e. subject-matter, failure, subject-matter and territorial jurisdiction, procedural entities, failure hearing and ruling, a debtor's insolvency petition as well as the individual ways of handling a debtor's failure. The part concerning the ways of handling failure through bankruptcy (part 3) discusses the effects of a bankruptcy declaration on in-progress proceedings, the monetarisation of assets, bankruptcy cancelation and the effects of a bankruptcy declaration on the community property of spouses. Part 4 discusses other ways of handling failure, i.e. reorganisation. This part includes court jurisprudence of problematic cases, which concerns the current legal regulations. Part 5 discusses the latest and currently most used way of handling a debtor's failure, i.e. debt relief. The practical part shows a debtor's accounting of a specific accounting case that concerns a debtor's failure through bankruptcy and contains an individual's debt relief petition and a debtor's (business company's) insolvency petition for bankruptcy declaration. The end of the thesis summarises this issue and points out the importance of having basic knowledge of this issue for individuals and legal entities.
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Insolvency crimes
Klein, Peter ; Jelínek, Jiří (advisor) ; Pelc, Vladimír (referee)
Insolvency Crimes Abstract The submitted rigorous thesis elaborately discusses primary insolvency crimes, implying crimes closely connected with contractual obligations between the debtor and creditors, bankruptcy and its resolution in insolvency proceeding. Although, the new criminal codex passed by Act. No. 40/2009 Coll., Criminal Code, does not give the definition of the matter of bankruptcy, neither contains separate part related to insolvency crimes, theory and practice consider to be the primary insolvency crimes damage of the creditor, preferential treatment of the creditor, causing bankruptcy, breaching the obligation in the insolvency proceeding and plotting in the insolvency proceeding, contained in articles no. 222 up to no. 226 of the Criminal Code. The aim of the thesis is to offer a synthetic presentation, pleasant for the readers and offers the maximum knowledge of insolvency crimes and its relation to insolvency law, of its offender, as well as the requirements of criminal and non criminal responsibility for their committing in regard of the subsidiarity of criminal repression principle. All of this in assumption of understanding broader social scope included historical context of criminal and noncriminal legislation referred to protection of contractual obligations on the territory of the...
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Discharge - as one of modes of resolving insolvency
Konvrzková, Dominika ; Smolík, Petr (advisor) ; Winterová, Alena (referee)
Discharge from debts is one of the modes of resolving bankruptcy and is regulated in sections 389 to 418l of the Insolvency Act. This legal institute is widely used by debtors - especially by consumers, because if the debtor fulfils the statutory requirements, in particular consisting in the honesty of debtor's intent and in the satisfaction of claims of unsecured creditors at least in the minimum rate guaranteed by law, the debtor is subsequently allowed to achieve the essential benefit of the whole procedure - discharge from a substantial part of his unpaid debts. The aim of this thesis is to evaluate in a comprehensive way the valid and effective legal regulation of discharge from debts, including the last amendment that came into effect on July 1, 2017. At the same time, I focus on some problematic issues, which cause application difficulties in practice. The text of this thesis is divided into 8 chapters. The first chapter provides a definition of the key concept of the whole insolvency law, namely the concept of bankruptcy and impending bankruptcy. The second chapter deals with the basic characteristics of discharge from debts and description of subjective and objective requirements thereof. The following two chapters deal with two essential procedural motions, namely the petition to declare...
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Discharge as a mode of resolving bankruptcy of a debtor
Trčková, Veronika ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
Discharge from debts represents one of modes of resolving bankruptcy of a debtor. It is a legal institute, which is very often used by debtors. Its aim is not only to satisfy creditors at least in the law guaranteed amount but also to protect the debtor, who is released of all his previous debts after successful discharge and he can start new life without debts and never-ending executions. The purpose of this thesis is to characterize an institute of discharge, to put it into the system of insolvency law, to describe insolvency procedure and some problematic areas of discharge, which cause difficulties in practice. During writing this thesis I tried to interconnect effective laws with case law of higher courts, reference literature and articles. The thesis is composed of 5 chapters. In the first one I briefly characterize basic terms of insolvency law (insolvency proceeding, bankruptcy, procedural entities) and modes of resolving bankruptcy of a debtor. Second chapter focuses on insolvency proceeding from insolvency petition to permission of discharge. Last part of the chapter describes alternatives of discharge, these are converting debtor's property into money, payment schedule or combination of both. In the third part, I deal with some problematic areas of discharge, which are missing or unclear...
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Position of spouses in insolvency proceedings
Tesařová, Nikola ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
This diploma thesis describes the main specifics of position of spouses in insolvency proceedings, which is recently more and more relevant, but there is a lot of application and interpretation ambiguilties, which are related with this topic. This problem is by degrees solved by case law. The content of the diploma thesis is divided into four chapters. In the first chapter, the author gives a brief description of the history of the insolvency proceedings. The author's attention is paid especially to the regulation, which preceded the force of the Act. No. 294/2013 Coll., which changes the Act No. 186/2006 Coll., on insolvency and its solution modes (Insolvency Act) and Act No. 312/2006 Coll., on insolvency administrators. The emphasis is placed on the three ways of discharge of debts, which were possible for spouses in that time. The second chapter, defines terms, that are closely related to the topic and are necessary for further treatise of insolvency proceedings. These are marriage, common property of the spouses, insolvency proceedings and its solution modes. The third and also the main chapter of the whole work is devoted to discharge of debts of spouses. It is a relatively new institute, which was regulated by the Act No. 294/2013 Coll., which changes the Act No. 186/2006 Coll., on insolvency...
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