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Suretyship and financial guarantee
Kašparová, Michaela ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Suretyship and financial guarantee - abstract As a topic of my Thesis I chose two civil and earlier also business law institutes Suretyship and Financial guarantee. I have analyzed the actual meaning of the debt security and its legal instruments in first part of my paper. There was a significant change in the Czech legal order since the new civil code came into power. Before the change, the institute of Suretyship was referred to in the "old" civil code Law no. 40/1960 Coll. for civil right purposes and in business code Law no. 513/1991 Coll. for business law purposes. After the recodification of private law, all legal obligations are now jointly in the "new" civil code Law no. 89/2012 Coll. The second part of my paper was dedicated to an analysis of this change and its impact. I went thru the effective legal treatment of the debt security, explained the effective debt security legal system in the civil code (analyzed the general provisions joint for all security institutes) in the next chapter. Furthemore, I dealt with the first of the security institutes being the topic - suretyship. First, I explained the meaning historical evolution since the Roman law, thru middle age, Austria-Hungary and the last century till today. Afterwards I dealt with the basics of suretyship, focused on the main differences...
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Proposal for Debt Collection Improvement in the Enterprise
Sudeková, Petra ; Pavlík, Jan (referee) ; Musilová, Helena (advisor)
This bachelor thesis is focused on debt collection and debt security of the specific creditor. It is primaly focused on information about legal enforcement, accounting, taxes and economics. It specifies claims of this creditor, within context of insolvency. These claims are analysed regarding debt collection and rate of enforcement. Main task of this thesis is to provide creditor with effective solution for debt collection and new perspective.
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Indemnity and Debt Collection in the Case of a Sole Trader
Ošlejšková, Anna ; Kristián, Petr (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the problematic of security and enforcement of claims after the due date. Theoretical part works with notions like claim, debtor or creditor. Further of it deals with creation, cover, enforcement and extinguishment of a claim. In terms of enforcements it distinguish out-of-court and court settlements. Lastly it deals with economical, accountant and tax aspects of a claim. The analytical part contains an analysis of economical situation of the chosen contractor. Further of it analyzes his claims after the due date, which were created, in a selected period, during his commercial activity. The final part set measures, which could lead to improve of cover and enforcement of claims after the due date.
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Analysis of Indemnity and Debt Collection in RS ELEKTRO, s. r. o.
Sladká, Lenka ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
My bachelor’s thesis deals with problems of debt security and recovery. The theoretical part focuses on the debt creation, security, limitation and recovery. It also deals with accounting, tax and economic aspects of debt collection. The analytical part describes economical situation and current state of debt collection in the company RS ELEKTRO, s. r. o. The final part describes my proposals to improve current system of debt security and recovery.
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Analysis of Debt Collection in the Zemědělské družstvo Hrotovice, družstvo
Pelánová, Jana ; Navrátil, Vladimír (referee) ; Musilová, Helena (advisor)
This bachelor work focuses on the issue of security and the recovery of claims after their due date. The theoretical part concerns the creation of claims, their security, statutes of limitations and liquidation. The main part aims to clarify the essence of extra-judicial and judicial recoveries of claims. These claims are seen from the accounting, tax and economic perspective. The analytical part characterizes the selected business subject and features analysis of current securities and recoveries of claims after their due date. The final part of this work includes the most suitable arrangements for increasing the efficiency of methods of recovering claims and suggestions for improving their security.
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Analysis of Debt Collection Systems in the Business Entity VTM a.s.
Brodová, Zuzana ; Latinová, Kristýna (referee) ; Musilová, Helena (advisor)
This thesis deals with debt recovery among entrepreneurs. The rst part of the work is to explain the legal, accounting, tax and economic terms. Analytical part describes the monitoring of business entity in which it focuses on the problems associated with the recovery of debts and their existing solutions. The last part describes my proposed starting points, as the best and most ecient way to recover the debt, but also how it is already in the emergence of a well secured.
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Valuation and Presenting of Securities in Accounting of the Czech Republic
Rejlová, Adéla ; Sklenár, Roman (advisor)
The name of the thesis is Valuation and Presenting of Securities in Accounting of the Czech Republic and its goal is to bring an insight to the field of accounting regarding long-term and short-term financial assets. This thesis should provide basic information on sorting securities by the term length and types of securities. Furthermore this thesis will dissert on the main part of the accounting -- the valuation methods of securities and its accounting according to the valid Czech legislation. For each case the correct method must be chosen in order to provide appropriate and truthful image of the accounting. Whole thesis concentrates on stocks and obligations and in the end the whole topic is demonstrated on specific examples.
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