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The Bill of Exchange as an Instrument Used in Business Relations
MAŠKOVÁ, Lenka
This bachelor thesis focuses on bills of exchange. It presents specific cases of their utilization in business relations and points to their advantages and disadvantages and to the related risks. An emphasis is put on and the own research that is based on the actual current practice. Four cases of bill utilization were examined, that finally lead to judicial recovery of the bill amount. Methods of qualitative research and non-standardized interviews were used. The results were subsequently processed in the form of descriptions of the individual cases and the individual cases were evaluated. The thesis also includes examples of the specific bills of exchanges discussed in the individual cases. The research has shown, among other things, that a bill of exchange can be a very effective tool to secure receivables, however it can be also very treacherous. The law of bills of exchange is not a simple one. Entrepreneurs who decide to participate in relations involving bills of exchange, either as bill holders or drawees, should very well consider whether they have all the information about what it actually means to issue a bill of exchange or to accept it, what are the particulars of a bill of exchange to be valid and which other risks are associated with the relations involving bills of exchange. As demonstrated by the presented cases, it is recommendable to turn to experts specializing in bills of exchange law and thus to eliminate potential risks in the future. Among other things, this bachelor thesis also proves that, although business partners are equal in business relations, in relations involving bills of exchange the bill holder has, as a rule, a slight advantage over the drawee. This naturally applies only on the condition that the concerned bill of exchange is valid.
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The Bills in the Czech Market
CHROMÁ, Eva
This bachelor´s thesis focuses on the use of the bills in these days. It regards the differences between theoretical possibilities in the usage of bills and the actual usage in reality. The thesis defines the bill as a type of stock, describes historical and legislative aspects of its usage, summarizes the terms of use of the bill and describes its functions. The applied part of the thesis focuses on the premises and terms of use of the bills in these days. Using a questionnaire, the thesis identified the level of knowledge about bills among public, based on a discussion with an expert it tries to point the future of the bills.
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Bill of Exchange as a Security Instrument
WÁGNEROVÁ, Kateřina
I focussed my bachelor{\crq}s thesis on a topic related to the use of bills of exchange in obligatory relations. Although there is no definition of a bill of exchange by law, the law does stipulate the requirements for its contents to make such bill of exchange valid. Contractual relations, properly set up, can not only ease the potential standing of the participants before the court, but are even capable of preventing this. In my work, I address the issue of the bill of exchange, its history, types, functions, form, substance, acts in law and other issues related to bills of exchange.
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Prevention of risks in international trade
Verner, Jan ; Sato, Alexej (advisor) ; Šembera, Jan (referee)
International trade goes hand in hand with the humankind since man discovered the fact that some items could be exchanged for others. It is the same with risks which are bounded with international trade since its beginning. The thesis is divided into three main parts. The first part is focused on defining and characterizing risks of international trade according to their origin. The second part describes the most common ways how to avoid these risks. The third part contains detailed analysis of two transactions of the company SOMA spol. s.r.o. on which is this knowledge demonstrated.
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Payment condition in sales contract
Dohnalová, Markéta ; Malý, Josef (advisor)
This diploma thesis is dedicated to the practical application of the bill of exchange and cheque law from 1950. In the introduction is mentioned the meaning and main functions of payment condition in sales cantract in general. Following chapters contens description of bill of exchange and cheque as payment instruments and especially their usage in the practice and explication of the law from the 1950.
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The bill of exchange as a security instrument
Požárek, Karel ; Češková, Marie (advisor) ; Kříž, Radim (referee)
This thesis focuses on the application of bill of exchange as a security for a debt and tries to give an extensive review of a judicature, relevant to this theme. First part of the thesis is providing information about essentials of bill of exchange. The thesis body offers the view on issue, acceptance, co acceptance, transfer of a bill of exchange and claiming the creditor's rights. In conclusion the thesis compares various ways of recovery of creditor's claims.
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Accounting of the bills of exchange
Hejl, Josef ; Mejzlík, Ladislav (advisor) ; Vašek, Libor (referee)
This diploma thesis deals with the topic of the accounting solution on bills of exchange. It solves this topic both from the point of view of the Czech accounting and the International accounting represented in IFRS. The first part concentrates on the legal aspects of the bills of exchange, like sorts of the bills of exchange, their requirements, expression of the amount. The second part deals with the development of the Czech accounting rules related to bills of exchange from 1993 till the present time. The source for this are the Czech accounting manuals, which were valid between the years 1993-2003. The thesis documents the development of their comprehension and their accounting solution. The third part concentrates on the current accounting rules represented in Czech accounting standards (CAS) and International Financial Reporting Standards.
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Securities in accounting
Gronichová, Monika ; Strouhal, Jiří (advisor)
This bachelor thesis characterizes securities themselves. It deals with accounting, reporting and valuation of securities according to Czech legislation and International Financial Reporting Standards. The first part is mostly theoretical. The second part focuses on shares, bonds and bills of exchange and is supplemented with factual examples.
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Směnka a možnosti jejího využití v operacích českých bank
Malásková, Jitka ; Půlpánová, Stanislava (advisor) ; Radová, Jarmila (referee)
Práce se soustřeďuje na zmapování vývoje směnek a jejich užití v bankovnictví České republiky, a to nejen na úrovni obchodních bank (směnečné úvěry, forfaiting, produkty exportního financování - dokumentární akreditivy a inkasa, depotní a depozitní směnky), ale také České národní banky (úvěry na zástavu směnek, eskont exportních směnek, reeskont směnek).
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