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Legal aspects of the application claims in insolvency proceedings
PROCHÁZKOVÁ, Jana
The process of the insolvency proceeding is delineated in this bachelor work, including its participants, deadlines and the basic concepts of interpretation. This bachelor thesis is dedicated to the application creditor's debt against the debtor who is bankrupt because of overindebtedness or insolvency. Practical part analyzes progress in completing the application of the insolvency proceedings. Throughout the work is pointed to an amendment of insolvency law as a result of the recodification of private law, which it came into effect from 1st January 2014. The work also points to certain inadequacies and inaccuracies, and therefore the work contains some suggestions de lege ferenda.
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The business process optimization and design of implementation in the company APS Holding SE
Brunát, Tomáš ; Říhová, Zora (advisor) ; Borovec, Tomáš (referee)
The thesis is mainly driven by the modelling of business processes focusing on process optimization namely processes related to Investment Banking. The main goal of the thesis is driven by the EPC process modelling for optimization the key Investment process in a particular company APS HOLDING SE. The theoretical part contains processes descriptions optimizations and process modelling standards. The practical part is devoted to design and optimize of the process related to Debt Assets Investment Banking under the EPC modelling standards. Each part of the Investment process is described below the model. Reader can feel more comfortable by using the glossary of terms attached in appendix. Focus on higher efficiency of the Investment management process will be the key goal for the company management in 2016.
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Retiree's debt as a social problem
NEŠPŮRKOVÁ, Pavla
This thesis study the problematicsofsenior's indebtebness and/or the impact of indebtebness on the daily life of the senior's. During this study, two aspect were investigated, i.e.: 1. The debt problem is more influenced by the level of education? 2. Tthe most common mason for senior's indebtebness are borrowing needs of the family members? The theoretical part describes current situation, the different concepts of the financial literacy connected with indebtebness and over-indebtebness are prescribed. Also, thecauses, consequences and possible solutions of the problems connected with debts are discussed. The aim of this work is to point out the problems connected with the senior's indebtebness in Czech Republic. For the empirical part, (i) method of secondary data analysis, (ii) method of qualitative research (iii) and semi-structured interview of the random sample of respondents, were selected. The results schowed that the educational level is not the main atribute of the indebtebness problematic, while the lover education is not connected with tendency to ask more debts. Also, it was proven that the most common reasons for senior's indebtebness are borrowing needs of the family members. The impact of this study is to search for the causes and the risks and subsequently, to prevent the negative outcome of the senior's debts.
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Dept problems in Czech accountancy
Lužová, Jiřina ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This bachelor's work concerns itself with the issues of debts from the point of view of accounting. The content of this paper is a detailed specification of debts according to current accounting legislation in the Czech Republic. The paper covers general characteristics of debts and the principles of their correct billing, including the demarcation of settling relationships with foreign countries and also the issues of exchange rate differences in the debts area. Attention is also given to the high-risk and impregnable debts and their tools of capturing in accounting, more specifically to correcting the items and write-offs. This paper is also supplemented with the analysis of The Interpretation of the National Accounting Board regarding the debts and examples of its utilization in practice.
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Analysis of the development and the reasons of Czech households indebtedness from 1993 to 2012
Uhlířová, Klára ; Loužek, Marek (advisor) ; Šlajs, Jan (referee)
The topic of the thesis is to analyze the debt of Czech households from 1993 to 2012. The main goal is to map the development of indebtedness of Czech households in these years and to discuss the reasons of increasing Czech households debt mainly including drop in inflation and interest rates, the desire of the population for their own living and the tendency towards the consumer life despite the decrease in growth of indebtedness of households till 2009. The thesis tries to answer the question whether Czech households are over indebted and whether they are threatened by falling into a debt trap. Although the increments of debt were considerable in the recent years, in the international comparison the indebtedness of Czech households is very low and the fall to a debt trap is not actual because the majority of loans are used for purchase of real estate. The risk is represented by substantial growth of interest rates, prices of real estate and increase in the unemployment rate together with low economic performance. In conclusion, the thesis tries to formulate the disposal against over indebtedness. As one of the most effective implement is considered the increase in financial literacy of wider population and the change of social atmosphere in which the debt was perceived least risky.
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Role of the insolvency administrator in solving issues of bankruptcy through debt relief
Bandžak, Richard ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
The work examines the role of the insolvency administrator in solving bankruptcy. The main objective of debt relief is to help over-indebted non-entrepreneurs to break out of their impasse resulting from too high a debt which they are unable to repay. This partly differs from other ways of addressing bankruptcy while emphasizing the needs of the borrower. The insolvency administrator is in charge of satisfying the needs of creditors. The work addresses whether a different principle of debt relief affects the role of the insolvency administrator.
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Optimization of capital structure of The FORTUNA GAME a.s.
Lernerová, Lucie ; Štamfestová, Petra (advisor) ; Milátová, Michaela (referee)
This bachelor's thesis devotes to optimization of the capital structure of the chosen company and advantage of using liabilities to achieve lower costs of capital. The bachelor's thesis uses the method of weighted average cost of capital according to classic theory which is based on "U" curve. For a comprehensive evaluation financial health and development in the period are used mathematical-statistical methods of financial analysis, specifically horizontal and vertical analysis and financial ratios. Principles of balance funding rules are included as inspection of compliance with the recommended criteria in determining on the level of debt. The bachelor's thesis concludes that at the higher level of debt the company could bear lower cost of capital. Nevertheless under the assumed interest rates the company did not have to achieve defined amount of capital and thus reduce their cost of capital.
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Analysis of the 2008 Financial Crisis and its Impact on the Economies of selected Countries
Svatoš, Ondřej ; Vopátek, Jiří (advisor) ; Stejskalová, Aranka (referee)
This work provides a specific overview of the actual economic crisis that hit countries in euroatlantic area in 2008. It mainly investigate political actions and economic events that preceded the crisis, or influenced it when running. Countries of interest are the USA and some chosen EU countries. This works goal is to assess the impact of the crisis on the economies of selected countries, to analyze the basic causes of inability of politicians and theoretical economists to effectively response to the crisis and propose possible solutions based primarily on the Austrian school of economics.
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The impact of the crisis on the economy of Greece
Dojčáková, Natália ; Klosová, Anna (advisor) ; Gullová, Soňa (referee)
The aim of this thesis is to determine the relations between the global finance and economic crisis and the crisis in Greece. Thesis analyzes impacts of the global economic crisis on the Greek economy. The work is divided into three chapters. The first part focuses on the assessment of the selected macroeconomic indicators in the period before the crisis and the causes of the crisis. The second part discusses the development of crisis itself, taken measures and reforms and compares the results of rescuing packages with other selected countries. This chapter concerns also macroeconomic factors that were most affected by the crisis. Third section examines possible solutions and outcomes of the current economic crisis and examines the forecasts for the future.
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The impact of statutory audit of the allowance for doublful debts
Hubáčková, Jana ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis deals with the issue of adjustments in accounting and taxes of Czech Republic and also with adjusting enteries in accordance with International Financial Reporting Standards and US GAAP. The theoretical section provides basic information about claims and allowance for doubtful debts. The legislative documents that covers this issue, in which are rooted the rules for the adjustments, are also mentioned. The practical part examines and observes the impact of the statutory audit of adjustments on a sample of 100 randomly selected companies, including research results, supplemented by commentary.
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