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Position of creditors in insolvency proceedings
Štefeček, Ondřej ; Zoulík, František (advisor) ; Smolík, Petr (referee)
The theme of my graduation thesis is "The Status of Bankruptcy Creditors in Insolvency Proceedings according to the Act No. 182/2006 Coll., (The Insolvency Act)". The purpose of my thesis is to provide a comprehensive analysis aimed at creditor's rights and duties during insolvency proceedings, with a special attention focused on selected topics. One of my goals is to highlight the big progress of creditors achieved with the new legal regulation. I also concern myself with those provisions of The Insolvency Act, which from my perspective offer an ambiguous interpretation. Therefore application of these provisions may cause problematic situation difficult to be resolved. The thesis is structured into seven chapters. The first two parts are dedicated to a general introduction to the insolvency law with an accent to basic legal principles and institutes of insolvency proceedings. We find there also a brief historical overview of insolvency in Czech Republic as well as general aspects of replacing The Act No. 328/1991 Coll., on bankruptcy and settlement (The Bankruptcy and Settlement Act) with a new Insolvency Act. In Chapter 3, I describe the basic creditor's instruments they can use in order to impact the effectiveness of their claims satisfaction mentioning also one of the bankruptcy conditions which is the...
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The Privilege of Inventory and the Liability for the Testator's Debts
Slaná, Aneta ; Frinta, Ondřej (advisor) ; Lederer, Vít (referee)
1 The Privilege of Inventory and the Liability for the Testator's Debts Abstract The rigorous thesis deals with the mutually complementary themes of the privilege of inventory and the liability of heirs for debts, belonging among the most popular topics in inheritance law. Since the amendment to the Civil Code returns to the traditional concept, the legislator dusted off several important institutes known from the last century. The often-misunderstood privilege of inventory must be exercised by the heir in order to be liable for the testator's debts only to a limited extent, whereas under the effectiveness of the previous Civil Code this was stipulated automatically. It is also an institute protecting disadvantaged groups of heirs. At least, that is how it may seem at first glance. Sometimes, the inventory of the estate can become a disproportionate burden to heirs, only to protect an unknown or absent heir. The liability for the testator's debts, or rather its extent, is generally a crucial matter for the heir to be able to decide whether to reject or accept the inheritance. If the heir is an obedient participant to the estate proceedings, they can limit their liability not only by the privilege of inventory, since the Civil Code also provides the institute of creditors' convocation to maximize the...
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Proposals to Improve Debt Collection in a Business Entity
Krulová, Markéta ; Řezáčová, Jana (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the issue of securing and debt collection in the E S L, a.s. company. The theoretical part defines claims from legal, tax and economic perspective. In the analytical part analysis of receivables is performer and the evaluation od the financial situation of the company is inclueded. Following the analytical part, proposals for improving the systém of securing and recoveryof receivables are processed at the end of the work.
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Proposals to Improve Debt Collection in a Business Entity
Horská, Věra ; Kyrych, Vladimír (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of seruring and collecting debts. The thesis is divided into several parts. The theoretical part describes debts in legal, acconsting, tax and economic aspect. The analytical part analyses current state of securing and collecting debts. The conclusion of the thesis contains a proposal of improved system of serucing and collecting debts of the entreoreneur and an economic evaluation of the proposal.
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Proposals to Improve Debt Collection in a Business Entity
Blažek, Adam ; Vavrečková, Zuzana (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the issue of securing and debt collection. The work is divided into three parts. The theoretical part introduces important juridical terms and receivables from an economic point of view and serves as a basis for processing the analytical part. The analytical part contains an analysis of receivables of a selected business entity and a description of the current strategies of the entity in the recovery and securing of receivables. The last part presents proposals for improving the system of recovery and securing of receivables.
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Proposals to Improve Debt Collection in a Business Entity
Vlasáková, Adriana ; Hamáčková, Zuzana (referee) ; Musilová, Helena (advisor)
The bachelor thesis is focused on the collecting and securing of receivables. The thesis is divided into three parts. The theoretical part presents the theoretical background from the legal, accounting, tax and economic point of view. The analytical part is focused on credit terms, contracts and and the financial situation of the entrepreneur. The last part proposes ways to improve collecting and securing of receivables.
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Proposals to Improve Debt Collection in a Business Entity
Šnajdrová, Adéla ; Staňková, Hana (referee) ; Musilová, Helena (advisor)
The bachelor's thesis deals with the problematics of securing receivables and debt collection. The theoretical part describes debt from a legal, accounting, tax and economic perspective. The analytical part is devoted to the analysis of debt from a particular entrepreneur for the period from 2018 to 2020. The conclusion of the thesis is submitted proposals to improve the system of hedging instruments and debt collection.
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Proposals to Improve Debt Collection in a Business Entity
Sedláčková, Kristýna ; Táborská, Barbora (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of securing and recovery of receivables. The theoretical part defines receivables from the legal, accounting, tax and economic point of view. The analytical part captures the current state of receivables and the ways in which they are secured and recovered by a particular entity. The conclusion of the thesis contains suggestions for improving the system of securing and collecting receivables.
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Proposals to Improve Debt Collection in a Business Entity
Nemeškal, Michal ; Kyrych, Vladimír (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of securing, confirming and collection of debts. The work is divided into three parts. The theoretical part characterizes debts from a legal, accounting, tax and economic point of view. The analytical part focuses on the analysis of overdue debts and the current system of their securing, confirmation and collection. The last part is devoted to suggestions for improving of this system and to the evaluation of its feasibility.
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The Instruments of Protecting Creditors of the Joint Stock Company
Przeczek, Michal ; Černá, Stanislava (advisor) ; Rozehnal, Aleš (referee) ; Elischer, David (referee)
1 The Instruments of Protecting Creditors of the Joint Stock Company Abstract The aim of submitted thesis is to analyse those instruments of the business corporations law that have a purpose to ensure a certain level of creditor protection in relation to the joint stock company as a typical representative of a capital company. The key characteristic of this form of a business company is a limited (or more precisely de facto excluded) liability of shareholders for its debts and a strict application of a separate ownership principle. On the one hand, this fact leads to its use for important business projects, but on the other hand, it also increases a probability of moral hazard by shareholders in some situations, which is contrary to interests of creditors. This is connected especially with a distribution of sources by a joint stock company to its shareholders. Instruments applied by a business corporations law are able to react to the riskiest situations and they also have a preventative character. Categorization of these instruments is a part of an introduction to this thesis together with a classification of creditors, which form a heterogenous group with different power and particular interests. The attention is also paid to some general instruments as information duties of business companies to third...
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