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Discharge of debts by fulfilment of the instalment schedule
Sandholzová, Lucie ; Hásová, Jiřina (advisor) ; Kříž, Radim (referee)
The diploma thesis deals with insolvency proceedings where the debtor's bankruptcy is solved by discharge of debts by fulfilment of the instalment schedule. The aim of the thesis is to verify three hypotheses expressed in the introduction. The author evaluates bill amending Act no. 182/2006 Coll., On Bankruptcy and Its Resolution (Insolvency Act), as amended, and certain other acts, which should become effective on 1 September 2016, particularly in the context the provision of services in the elaboration of an insolvency petition relating to the proposal to permit debt relief. More attention is paid to the performance of debt relief instalment schedule, especially Deductions from income of the borrower when one income, foreign income and income arising from the donation agreement or contract for retirement. The paper also compared the liquidation of seized property of the debtor in insolvency proceedings and enforcement proceedings. Finally, the work contains several proposals de lege ferenda, opinions of the author and their own approaches to solving problems associated with Discharge of debts by fulfilment of the instalment schedule.
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The Functions of the Insolvency Administrator in the Czech Republic
Křížová, Iveta ; Hásová, Jiřina (advisor) ; Moravec, Tomáš (referee)
This thesis deals with a person of the Insolvency Administrator, both in terms of the requirements imposed on the person of the Insolvency Administrator, and in terms of the obligations to be Insolvency Administrator in the course of Insolvency proceedings perform. The main objective of this thesis is to test the hypothesis that can be considered the submitted draft amendments to the Insolvency Act effective from 1. 1. 2014, effective, particularly in relation to the performance of the Insolvency Administrator.
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Profit versus tax base in the Czech Republic
Malíková, Klára ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.
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Insolvency proceedings from the viewpoint of a creditor
Šimáková, Barbora ; Novák, Miloš (advisor) ; Vagaský, Radoslav (referee)
This thesis first describes the insolvency proceedings in general, explains basic concepts, describes the different stages of insolvency proceedings and introduces the reader to the entitiesin the insolvency process. It also explains what is a bankruptcy and presents possible ways of solving it. The current situation in relation to insolvency proceedings is shown based on the basic statistics. In the next section, the thesis is focused on the classification of debts and the possibility of creditors to submit their claims in an insolvency proceeding. It also deals with special cases that may occur. The final part of the thesis describes an example application of claims in practise, incl. complications that the creditor must solve.
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The position of bankruptcy administrator in the bankruptcy proceedings
Šťastný, Tomáš ; Kotoučová, Jiřina (advisor) ; Kříž, Radim (referee)
The main objective of this diploma thesis is to outline the role and position of the bankruptcy administrator in the bankruptcy process. The role of the administrator is specified as a set of rights and obligations that the administrator has got according to the law in every part of the bankruptcy process. The insolvency law assigns administrative, surveying, finding and consulting duties to the administrator. The core of this thesis is a look at the position of the administrator in the liquidation bankruptcy. It means the process beginning with the appointing of the administrator and ending by the approval of the final report and the implementation of the paying timetable. Bonus chapters are devoted to other manners of the bankruptcy process, requirements for the administrator appointment and possibilities of the administrator rewarding.
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The assets in the insolvency proceedings
Metzová, Nika ; Kotoučová, Jiřina (advisor) ; Kropáčová, Marie (referee)
The bachelor thesis deals with the insolvency proceedings and mainly with the assets that play an important role in solving the insolvency of a debtor. The aim of this thesis is to provide comprehensive overview regarding the assets that will be used to discharge claims of the creditors and to inform about the range, the content and the way of disposal of the assets in the course of the proceedings. Furthermore, the thesis considers the possibilities of realizing the assets and satisfaction of creditors' claims from the profits of the realisation. For better apprehension the thesis includes also the exemplification and samples of practice of the courts.
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Oceňování ve finančním účetnictví
Rulcová, Michaela ; Procházka, David (advisor)
Práce zachycuje klíčovou oblast účetnictví ? oceňování. Hlavní část práce je zaměřena na širokou škálu oceňovacích základen, možnosti jejich využití, nevyjímaje určitých předností a nedostatků jednotlivých bází. Dále je zmíněna i poměrně rozsáhlá regulace této problematiky na národní i nadnárodní úrovni. V závěru nechybí ani další důležité aspekty oceňování ? majetková podstata a zásada opatrnosti.
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Reorganizace podniku
Kabrhelová, Zuzana ; Tesařová, Monika (advisor) ; Kovaříková, Jiřina (referee)
Práce pojednává a možnostech řešení úpadku dlužníka formou reorganizace ? jakožto nového fenoménu českého práva, přijatého zákonem č. 182/2006 Sb. o úpadku a způsobech jeho řešení (insolvenční zákon). Reorganizace patří mezi sanační způsob řešení úpadku, které umožňuje ozdravení podniku při zachování jeho provozu. Účetní úprava této problematiky dosud není nikde upravena, a proto se ve třetí části diplomové práce podrobněji zabývám různými způsoby řešení úpadku při reorganizaci. Pro snadnější představu jsou jednotlivé způsoby řešení doplněny o příklady včetně zaúčtování.
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