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Debt collection from the economic point of view
Klofáč, Michal ; Moravec, Tomáš (advisor) ; Patočka, Radim (referee)
The thesis deals with the issues of debt collection from the creditor's point of view. It first introduces the main concepts and specifies select principles which can increase the probability of not having to collect the debt in the first place. The key part of the thesis then covers the introduction of various methods of debt collection along with the analysis of their effectiveness for the creditor. Because of the highly individual nature of every debt, the final part of the thesis includes a brief guideline for different situations as well as several model examples and general principles which the creditor should adhere to when collecting problematic debt.
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The Course of Insolvency Proceedings in the Czech Republic
Bartošová, Petra ; Randáková, Monika (advisor) ; Roubíčková, Jaroslava (referee)
The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.
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Comparison of the solution of the bankruptcy in the Czech Republic and in Slovakia
Bikkiová, Lea ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The Master thesis provides a comparison of the solution of the bankruptcy in the Czech Republic and in Slovakia. The Insolvency Act and the Act of bankruptcy and restructuralization represent the current legal acts governing the relationship between the creditor, the debtor and the other interested persons. The aim of the thesis is to analyze the insolvency environment and ways of the solution of the bankruptcy in both states (to identify disadvantages and advantages of the particular cases). Furthermore, it aims to analyze the key and critical factors influencing the whole recovery process in the company on the practical examples.
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Difficulties of enterprises and their solutions (comparison of French and Czech legislation)
Hudáková, Jana ; Švarc, Zbyněk (advisor) ; Hásová, Jiřina (referee)
Difficulties of enterprises constitute negative phenomenon in society. They occur so often that both French and Czech legislator decided to regulate them by adoption of relevant legal provisions that offer particular ways of solution of debtor's bankruptcy. Bankruptcy law, term generally denoting this legal area, passed through "rich" historical development, what reflects in its legal, economic and social framework. Thesis is divided into four parts. The first one briefly defines difficulties of enterprises. The second one deals with different ways of solution of debtor's bankruptcy in French law, introduces principal changes that were made by the latest amendments from the area of bankruptcy law and by means of attached statistics illustrates number of bankruptcies and ways of their "treatment" in France. The third part deals with Czech insolvency law and underlines changes introduced by the new law of bankruptcy and ways of its solution that entirely replaced previous "law about bankruptcy and settlement". The last part summarizes findings of my thesis, proposes eventual ways of mutual inspiration derived from French or Czech bankruptcy law, deals with reflections de lege ferenda and outlines some terminological problems.
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Claims and income tax
BENDOVÁ, Markéta
Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.
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Bankruptcy
Sýkorová, Martina ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The diploma work is describing the structure, process and the goal of an bankruptcy trial including its economical outcomes and some accounting impacts on the debtor as well as on the creditor. It also explains fundamental terms of this situation such as "property substance", bankruptcy register or the way of registering the receivables to the trial. The following part of this work is applying to the defintion and postition describtion of each bankruptcy trial participant as well as the court as such. Next topic is explaining phases of the trial and possible ways of solving bankruptcy or brewing bankruptcy which the czech bankruptcy law enables. The practical part of this diploma work explains the process of one of the way of solving insolvency - bankruptcy with some tax impacts on the debtor.
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