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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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Asset valuation of the debtor in insolvency proceedings
Libišová, Eva ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.
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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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The Solution of Insolvency in Legislation of Malaysia
Holubová, Tereza ; Kotoučová, Jiřina (advisor) ; Kříž, Radim (referee)
This document characterizes the legislation of proceedings in insolvency law of Malaysia. Document begins with general introduction, which is centered on legal process and hierarchy of justice in Malaysia. The introduction is followed by the part where you can find information about laws which rule insolvency. The whole document deals with the comparison with Czech legislation. Reader can gain information about all proceedings in insolvency from the petition to order of discharge from debts. This document is divided into two big parts depending on the person of debtor. The document is focused on methods of resolution of insolvency.The document ends with practical part. The end deals with a project, which has helped to shorten the time of insolvency process in Malaysia. This part is completed with transparent schedules and graphs.
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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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Bankruptcy solution of ČBPS s.r.o.
Padukov, Ilya ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The main goal of this Bachelor's thesis is describing possibilities of bankruptcy solutions in Czech Republic on the example of a czech company ČBPS s.r.o. Theoretical part deals with the insolvent management process accordning to the up to date version of the law about bankruptcy and its solution methods #182/2006. Practical part is engaged in description and evaluation of the ČBPS s.r.o. reorganization process.
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Bankruptcy in the Czech Republic and in the European Union
PAVLISOVÁ, Lucie
In economic and legal practice situations often occur when infringement of rights or neglect of duty can{\crq}t be sanctioned by common means of procedural law. The most typical example of this is when the debtor has liabilities towards a number of creditors and it isn{\crq}t within his power to fulfill them all. Such a situation is usually described as bankruptcy and it is solved in accordance with the Bankruptcy Act. Bankruptcy is considered to be the last resort of settlement of unfavourable financial and economic relations between the creditor and the debtor and it leads to the settlement of their property relations. The purpose and the aim of this procedure is to settle the liabilities towards the aggrieved parties, so that all creditors of one debtor which is in bankruptcy get as equal and just satisfaction as possible. Liquidation or reorganization of multinational companies which are in bankruptcy causes a whole range of legal complications. The expansion of multinational companies and also the considerable number of great bankruptcies with international effects has triggered a debate about the need of creating a system which would involve solving such situations in transnational context.
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Individual ways of dealing with bankruptcy in Insolvency proceeding
Sequensová, Kateřina ; Kotoučová, Jiřina (advisor) ; Kříž, Radim (referee)
The thesis describes a contemporary insolvency proceeding in the Czech Republic that complies with the Insolvency Act. It deals concretely with a situation when it was already decided by a court about an existence of a debtor's bankruptcy. It describes individual ways of dealing with bankruptcy. It concentrates on a process of insolvency proceeding in Austria and Germany and briefly also on an European insolvency law. The practical part analyses a process of reorganization granting on an example of the company SCHOELLER LITVÍNOV, k. s.
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