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Legal and Accountancy Aspects of Insolvency Proceedings
Levičková, Věra ; Vomáčková, Hana (advisor) ; Müllerová, Libuše (referee) ; Vyleťalová, Květa (referee)
This dissertation deals with the matter of legal and accouting aspects of insolvency proceedings in the Czech Republic. The first chapter describes the historic development of bankruptcy legislation. The second chapter deals withs matter of bankruptcy as one of the forms of crises solution. It defines the basic conditions for a bankruptcy, analyses individual procedural stages of bankruptcy proceedings because of prevailing solution of bankruptcies in this way. The third chapter analyses the present legislation in compliance with teh bankruptcy law and methods for its solution, Act No 182/2006 Coll The core of this chapter includes the basic pricniples and fundamentals of the new bankruptcy legislation in this country. Special attention is paid to the sanitation method for a crisis solutin in the form of reorganizing within a reorganizing plan approved by insolvency creditors. The fourth chapter is focused on the role of accounting ind the conditions of insolvency proceedings, this depending on the method for solution of the bankruptcy. The fifth chapter includes continuation of the analysis of information problem which will have to be trated within the insolvency proceedings under way. The sixth chapter offers the tools and mechnisms which can be used within the available information accouting basis for ordinary management economic and control activities in overcoming a crisis situation. The last chapter presents statistical data for randomly celected companies in bankruptcy at the time of this dissertation completion.
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Reorganization in insolvency process
Andera, Michal ; Novák, Miloš (advisor) ; Dančišin, Martin (referee)
Final thesis is monitoring new legislation concerning reorganization. This process is quite new in Czech Republic. First chapter is theoretical introduction to insolvency in general. Second chapter deals with statistics in this area. Final chapter is dedicated to two case studies of real companies.
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Reorganisation as a solution to the bankruptcy of a debtor in the Czech insolvency law
Čmolík, Martin ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The main goal of the thesis is to prove on the basis of an analysis and its restrictive conditions that in the core of the bankruptcy proceedings there are roots for mutually advantageous cooperation of certain interest groups, which allow these groups to gain extra utility at the expense of other participants of the proceedings. The other goal of the analysis is to prove, that the process of reorganisation is disadvantageous to the same interest groups and therefore it's in their interest to support the bankruptcy way of solution to the bankruptcy proceedings. At the end of the thesis author also introduces measures designed to lower the interest of the interest groups to the unwanted cooperation.
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Restructuring and rescuing Odevni podnik Prostejov, a.s.
Zahradníková, Lenka ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The topic of the bachelor's thesis is application of the new Insolvency Act No. 182/2006 Coll, as subsequently amended, which is a crucial contribution to the Czech insolvency law offering new ways of settling debtor's bankruptcy. I point out the differences between the currently effective Insolvency Act and the preceding Act No. 328/1991 Coll, about bankrupcy and liquidation, as subsequently amended. In the theoretical part I describe the most important features of a insolvency proceeding and also the process and the possible ways of setlling bankruptcy. The aim of the empirical part is then to describe and evaluate the solving of the situation during the insolvency proceeding of the Odevni podnik Prostejov, a.s. in 2010 up to the present day, with the use of the new Insolvency Act.
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Comparison of corporate bankruptcy solutions
Halama, Adam ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The aim of this bachelor thesis is to compare solutions of corporate bankruptcy in the Czech republic and Poland. The content of this thesis are described insolvency proceedings in both countries and their following comparison based on international statistics. A benefit of this thesis is a different view on insolvency environment by help of comparison with Poland. The comparison criterions are the main indicators for evaluation of effectiveness of insolvency proceedings in both countries. The reasons for values of the criterions of time, cost and recovery rate of insolvency proceedings are stated with most imported causes for those values.
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Analysis of the financial situation of a company and insolvency resolution in accounting
Šmídová, Stanislava ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
The thesis is focused on two main fields: first one is financial analysis as a possibility of predicting a stringency of a company, second one being insolvency resolution from legal and accounting points of view. The theoretical part of the thesis describes the importance and the content of financial analysis, the crisis of a company and further on it deals comprehensively with insolvency proceedings. The practical part is mainly focused on performance analysis of the financial situation of a selected company, it sets problems in the field of financial management. It also gives an opinion on the possibility of the company's bankruptcy and demonstrates an insolvency proceedings in accounting.
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