|
|
Breaking-up activity of firm and the transaction cost
Kosturák, Matej ; Koubek, Ivo (advisor) ; Kocourek, David (referee)
In my work I focus on the essential components of the bankruptcy and insolvency problem. The basis for understanding of mentioned problem was study of capital structure and it's connection with world of insolvency. Secondly I focus on different aspects of qualitative analysis of bankruptcy, starting with definition of different terms, many times unprofessionally misused, followed by description of four main processes of bankruptcy. These processes connect fundamental causes of bankruptcy with financial and nonfinancial consequences. For an economic paper, it is quiet extensively concerned with insolvency law, concretely with new Czech norm, which is in force since 2008. From legal definition of default, through initiation of insolvency proceeding to the individual options of solution, the reader can clearly understand the core of this paper. As particular contribution I regard part of the paper, where I examine 160 cases of Czech companies and persons under liquidation process. Among the most significant conclusion I consider finding of quite significant differences in the court proceedings of Czech courts, the length of the insolvency proceedings and each of its phases and the ratio of satisfied claims of secured as well as unsecured creditors.
|
|
|
In the name of progress: Destinies of inhabitants of "disappeared" Dolní Jiřetín.
Kryšpínová, Tereza ; Cassi Pelikán, Hana (advisor) ; Vaněk, Miroslav (referee)
This master thesis deals with the story of village of Dolní Jiřetín, liquidated on the beginning of 1980s, and a destiny of its inhabitants who lived in the village until it disappeared. Dolní Jiřetín was one of many villages destroyed in region of Most since World War II because of an expansion of coal mining and chemical industry. However, its liquidation was unique because the village was divided into two parts. The southeast of the village became part of sanitary zone of chemical works in Záluží, the rest of Dolní Jiřetín was undermined by colliery called Centrum. This thesis describes history of the village and life of its inhabitants before the liquidation, especially in time of industrialization boom. The text concentrates on development of both causes of disappearance of the village - brown coal collieries and chemical works in the region of Most. Then it follows the liquidation itself, since preparation through realization to what happened in the village after all the inhabitants left. It shows the process both from the side of institutions which organized the liquidation and from the view of inhabitants of Dolní Jiřetín. In the end the thesis deals with a case of village of Horní Jiřetín which shared some parts of its history with Dolní Jiřetín and today it faces probably very similar...
|
|
|
Crystalex Nový Bor: od dedictví IPB k zátěžovému testu českého insolvenčního zákona
Čása, Tomáš ; Richter, Tomáš (advisor) ; Vacek, Pavel (referee)
v Summary The presented work describes and analyzes the course of insolvency proceedings in Crystalex Nový Bor, one of the largest corporate bankruptcies resolved under the Czech Insolvency Act. The core of the work focuses on the description and assessment of the case from the point of view of economic efficiency. The analysis of a large corporate bankruptcy case defined the key aspects of the proceedings and evaluated them in the context of the existing legal framework. The case confirmed a strengthened position of secured creditors, but could not find evidence for opportunistic abuse of this position. The Czech Insolvency Act respected pre- bankruptcy entitlements and the absolute priority rule. On the other hand, the course and the role of the moratorium and delays in the distribution of the liquidation proceeds were weak aspects of the proceedings. The selected method of insolvency resolution through liquidation and sale of the core operating assets together under one contract appeared the most plausible from the point of view of the type of distress in the company. Keywords: case study, financial distress, insolvency, insolvency proceedings, liquidation, asset sale Bibliographic record Čása, Tomáš: "Crystalex Nový Bor: From IPB Heritage to the Loading Test of the Czech Insolvency Act." Charles...
|
|
|
Liquidation of business corporations without legal successor in the Czech Republic
Polakovičová, Jana ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."
|
|
|
Liquidation of Trading Companies and Legal Status of Liquidator
Kučera, Jan ; Nožička, Lukáš (referee) ; Musilová, Helena (advisor)
Work deals with the abolition of all types of companies and concentrates on liquidation. Work aims to analyze the possibility of termination of corporate insolvency, to pay attention to the possible potential pitfalls. Analytical section examines the progress of liquidation of a company from the perspective of a liquidator. The goal is a seamless implementation of the liquidation of the greatest benefits for shareholders.
|
|
|
Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
|
|
|
Legal Aspects of Disestablishment and Termination of Trading Companies
Štenclová, Jana ; Šléšková, Jarmila (referee) ; Musilová, Helena (advisor)
This Bachelor´s thesis describes the process of disestablishment and termination of trading companies. The thesis is targeted on a companies liquidation. The goal of this thesis is to describe the liquidation procedure and to point out the mentioned problems that could occur during liquidation. The practical part of this thesis contains activities of liquidator in the non-stock company. Focus of the Bachelor´s thesis is to understand these problems.
|
|
|
The Optimalization of Debts Recovery Procedure
Poláchová, Jana ; Lahoda, Miroslav (referee) ; Musilová, Helena (advisor)
Thesis pursue an aim to introduce reader to problem of unsettled debts, outline way of debts recovering at company ORKÁN plus, s.r.o. (L.t.d.) and draw up system of debts recovering procedure apllicable to consulting companies. Theoretic part of thesis defines a debt, shows certain stages of debt lifetime, and deals with 1) comparison of debts recovery procedure through court process (soud) and through (exekutor) 2) comparison of two basic ways of execution of a decision Analytic part of thesis consist of brief introduction of ORKÁN plus, s.r.o. (L.t.d.) company, analysis of present debts filing system at this company, then analysis of debts amortization and adjusting entries creation from tax and accounting standpoint, as well as analysis of company finance stability with regard to overdue debts. Part called „own proposed solutions“ contents recommended procedures of debts recovery and suggested improvement of present system of debts recovery procedure.
|
|
|
Company liquidation and its risks
Hedbávný, Ondřej ; Jelínek, Zdeněk (referee) ; Mašterová, Lucie (advisor)
The aim of this report is company liquidation and her possible risks.The theoretical part of this dissertation deal with the general law business liquidation of the company, primarily focused on the legal status of the liquidator and his individual acts within the liquidation process.The analytical part analyse the course of liquidation of a particular company from the perspective of liquidator. The target is carry out problem-free liquidation with the greatest possible benefit for shareholders.
|
|
|
Ecological liquidation of photovoltaic cells and modules
Demchikhin, Sergey ; Veselý, Aleš (referee) ; Vaněk, Jiří (advisor)
The first part of this master’s thesis contain the history of photovoltaic technology and types of PV cells. Gave a consideration to advantages and disadvantages of solar cells. Compared their effectiveness and important parameters. In the next part described the recycling technology of modules at the end of their lifetime. Described certain recycled materials. At the end of the work described possible improvements to existing technologies used for encapsulating of cell. And wich would improve the recycling process.
|
guest ::
