|
|
Liability of an executive of a limited liability company in insolvency from the perspective of a creditor
Komárek, Jan ; Hurychová, Klára (advisor) ; Flídr, Jan (referee)
1 Liability of an executive of a limited liability company in insolvency from the perspective of a creditor Abstract The topic of the thesis is the possibility for a creditor to achieve a greater degree of satisfaction of its claim against a limited liability company in insolvency with a temporal determination after the commencement of insolvency proceedings, through the liability of the executive within the institute of the issuance of the benefit and the action for supplementation of liabilities under the provisions of Section 66 of the Commercial Corporations Act and compensation for damages for a late filed insolvency petition under the provisions of Section 99 of the Insolvency Act. The topic is quite recent, as the Companies Act has recently been amended, which has just led to the introduction of the action to supplement liabilities and also to changes in the possibility of imposing the obligation to issue a benefit, including new procedural regulations. At the same time, this change has also affected the creditor's situation if it is considering claiming compensation for damages under Section 99 of the Insolvency Act in the event of a breach of the executive's obligation to properly file an insolvency petition, due to the substantive but also procedural interdependence of all the mentioned...
|
|
| |
|
|
Application for Verification of Data Accuracy in the SAP HCM Module
Kolb, Jakub ; Očenášek, Pavel (referee) ; Bartík, Vladimír (advisor)
Main goal of this bachelors thesis is to show issue of data checking in system SAP. Since this system is extensive, it is nearly impossible to control the data manually. In this bachelor thesis I am describing particular proposals for improving the processes including their use in practice. This bachelor thesis is divided into three parts. In first part is mentioned necessary theory used for implementing application for data checking. Next I describe particular important data dividing with proposal of class and domain diagram. In last part of thesis I pay attention to realization and programming itself in programming language ABAP.
|
|
|
Proposals to Improve Debt Collection in Case Insolvency of Debtors
Nuzíková, Jana ; Janíček,, Petr (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with securement and enforcement of debts especially in the case of debtor’s insolvency. Theoretical part describes fundamental concepts from legal, accounting, tax, and economic point of view. Analytical part deals with satisfaction, assignment, and securement of claims of three creditors during the insolvency proceedings. This is followed by outlined measures for creditors regarding failed repayment of claims and to obtain the highest possible satisfaction in case of debtor’s insolvency.
|
|
|
Risk Management in the Company
Hobza, Tomáš ; Kopřiva, Jan (referee) ; Bartoš, Vojtěch (advisor)
The diploma thesis focuses on the problematics of the risk management, especially on the management accountability for the breach of the obligations related to corporate governance and breach of obligations in the connection with bankruptcy proceedings, in particular the obligation to file a bankruptcy.
|
|
|
Decision making based on partially known decision trees
Poláček, Tomáš ; Dostál, Petr (referee) ; Koutský, Jaroslav (referee) ; Váchal, Jan (referee) ; Dohnal, Mirko (advisor)
There is a wide range of different algorithms for insolvency prediction. The complex concept of insolvency proceedings from the point of view of both parties (debtor versus creditor) and from the point of view of the macroeconomics in this dissertation is new. It is often very difficult to generate forecasts using numerical quantifiers and traditional statistical methods. The reason is the lack of input data. Therefore, the work uses trend analysis tools based on the least information intensive quantifiers, ie trends, increasing, constant, and decreasing. A trend model solution is a set of scenarios where a set of variables is quantified by these trends. All possible transitions between the scenarios are generated and plotted in transition graphs. The oriented transition graph has as a node a set of scenarios, and as a branch the transitions between the scenarios. The given path through the transition graph describes any possible future and past behavior of the insolvency system being investigated. The Transition graph is a complete list of trend-based forecasts. The heuristics for determination of the payoff values from the insolvency proceedings applicable to the decision tree tools and the generated transition graphs from trend analyzes are also presented and used in the thesis. A nine-dimensional model serves as a case study. Vague variables are used in models that may have a major impact on the entire insolvency process, eg greed level and political situation.
|
|
|
Proposal for Debt Collection Improvement in the Enterprise
Gerlichová, Veronika ; Kyrych, Vladimír (referee) ; Musilová, Helena (advisor)
Bachelor thesis focuses on the suggestions for the improvement of security systems and debt collection for the selected entrepreneur. Specifies the basic theoretical information on legal, accounting, taxes and economics. In the analytical part is the entrepreneur briefly introduced and evaluated his current state of receivables. An integral part is also putting theory into practice by any proposals for tackling the problem.
|
|
|
Bankruptcy of financial institutions
Cimburková, Barbora ; Sedláček, Miroslav (advisor) ; Střeleček, Tomáš (referee)
Bankruptcy of financial institutions Summary The thesis deals with the issue of bankruptcy of financial institutions with the aim of providing a comprehensive interpretation of the current legislation and its analytical assessment. The thesis is divided into 7 chapters within which the reader is initially introduced to the key words of this thesis such as "bankruptcy" and "financial institution" and then to the individual procedures that can occur in the event of failure of financial institutions, which are: resolution proceedings under the CRD, liquidation under the CC and insolvency proceedings under the IC. Attention is thus primarily paid to the mutual definition of these procedures in order to declare in which cases the procedures are applicable, with which specifics and under which conditions. In the chapter on resolution proceedings, the reader is given a closer look at the BRRD and the CRD, which implemented the directive into the Czech legal system and which, apart from the resolution proceedings themselves, also regulates preventive measures taken to prevent the emergence of negative effects of potential failures of financial institutions on the financial system in the form of recovery plans or crisis resolution plans. An unforgettable part of the chapter is also the specification of individual...
|
|
| |
|
|
Insolvency of a Subsidiary Corporation and its Group Consequences
Smetanová, Eva ; Černá, Stanislava (advisor) ; Pelikán, Robert (referee)
Insolvency of a Subsidiary Corporation and its Group Consequences Abstract The thesis deals with insolvency of a subsidiary corporation and its group consequences. The thesis focuses on description and analysis of consequences of subsidiary's insolvency putting emphasis on parent company and the way in which creditors of a subsidiary can protect their claims within the Czech corporation and insolvency law. The keynote of the thesis is the fact that the economic reality of operation of a corporate group collide with the separate entity principle and the doctrine of limited liability. First the thesis analyses the ways how the parent company exerts influence over the subsidiary, because on its relation to the subsidiary depend the consequences concerning the responsibility for the insolvency of the subsidiary. Then the concept of de facto directors and shadow directors is explained. This concept is based on the real economic direction of the corporation, so the creditors could reach the assets of parent company by this concept without using the ultimate means as the doctrine of piercing the corporate veil. Finally, the thesis describes particular institutes of Czech corporation and insolvency law that provides for consequences that the insolvency of the subsidiary could cause in the sphere of the parent...
|
guest ::
