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Analysis of the causes and consequences of insolvency Saab
Galajdová, Mária ; Novák, Miloš (advisor) ; Drozen, František (referee)
The thesis is focused on the causes and consequences of default of Saab. The aim of this thesis is to define the long-term factors that contributed to insolvency and describe the process of insolvency proceedings in Sweden compared to Czech Republic. Definition of causes which brought company to default is based on analysis of the industry and car sales. Financial analysis and comprehensive evaluation enterprise models are used to assess the financial health of the company. The thesis contains also description of the expected development of the newly established company, which has become the successor of car manufacturer Saab.
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Právní a ekonomické aspekty insolvenčního řízení podniku
Kolář, Petr
KOLÁŘ, P. Legal and economic aspects of insolvency proceeding of company. Diploma thesis. Brno: Mendel University in Brno, 2014. This Thesis is focused on insolvency proceedings and all its obligatory elements. The theoretical part deals with particular stages, subjects involved with insolvency and clarifies primary terms connected to insolvency proceedings. The Thesis also introduces three possible methods of insolvency proceeding, which can be used against bankruptcy order such as bankruptcy, reorganization and discharge from debts. These techniques are compared to each other. Statistical figures are added as well as practical examples. The Thesis includes a recommendation on how to precede the insolvency and it inquires into feeding of chicanery insolvency petitions and how to face them.
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Bankruptcy, Investment, and Financial Constraints: Evidence from a Post-Transition Economy
Pospíšil, Martin ; Swarz, Jiří
In this paper we use balance-sheet data and information on bankruptcy to study the relationship between investment, financial constraints, and bankruptcy in a post-transition country. Our data constitute a dynamic panel and cover the period 2006–2011, which also allows us to study the impact of the 2008 crisis on Czech companies. Using investment–cash flow sensitivity to analyze financial constraints we find there is robust evidence that cash flow and the level of debt have a positive and significant impact on the investment rate. By taking a closer look at individual subsamples we reveal that the existence of financial constraints, proxied by investment–cash flow sensitivity, is evident mainly after 2008 and in small and medium-sized enterprises. At the same time, we do not uncover any evidence that firms going bankrupt during our observed period faced more severe financial constraints. Moreover, companies going bankrupt had significantly higher levels of external debt and bank loans, which indicates that they may have been, in fact, less constrained than others.
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Financial aspects of corporate governance in insolvency process
Zábojníková, Júlia ; Marek, Petr (advisor) ; Škerlíková, Tatiana (referee)
Thesis discusses on practical example of company MobilKom the advantages and disadvantages of options to resolve the insolvency based on Czech bankruptcy law. The understanding of the possibilities and intentions of insolvency laws is analyzed with European and American insolvency orders. Disparity between the liquidation, sale as a whole and reorganization are rated not only theoretically, but also practically. The analyzed company has passed all these stages of insolvency process due to the changing view of the situation in which the company found itself. MobilKom was beginning telecommunications company, which dared to call itself the fourth operator in the Czech market. Major weaknesses were identified and, on contrary, the strengths of the whole process. Accounting problems captured the complexity of economic context.
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Moratorium and its significance in the Czech Republic
Smilek, Jan ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
On January 1, 2008, the new insolvency act came into force in the Czech Republic bringing in some significant changes in insolvency law. One of those changes was moratorium which was meant to provide legal framework for company's sanation process, not only postpone its bankruptcy for a few months. After 5 years, a question concerning its significance may come out. The Master's Thesis is focused on this matter and its aim is to evaluate the moratorium from the point of view its use and purpose which it is supposed to serve. In other words, whether companies manage to overcome crises, or whether they go bankrupt anyway, despite the moratorium.
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Dissolution of a company
Murauyova, Hanna ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The topic of the bachelor's thesis is the dissolution of a company. The main aim of the thesis is the evaluation of the use of the Insolvency act No 182/2006 Coll., about bankruptcy and the ways of its solution. In the bachelor's thesis I'm going to concentrate on the final stage of the life of the company -- its demise and dissolution. In the theoretical part I describe all stages of the life of the company, its crisis and redevelopment, insolvency proceedings, their stages and subjects. In the theoretical part I also describe the ways of solution bankruptcy. The aim of the practical part is to describe the evaluation of the insolvency proceedings of the Odevni podnik Prostejov, a.s. In the practical part I also describe the possible reasons of the problem, its solution and the present situation in the company. In conclusion I evaluate the use of the Insolvency act on the basis of the insolvency proceedings of the Odevni podnik Prostejov, a.s
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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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