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Proposal of the Debt Collection Improvement in the Enterprise
Čermáková, Veronika ; Vrbovský, Tomáš (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the issue of securing and collecting past due claims in the Ziehl – Abegg s.r.o. company. The theoretical part defines receivables, how they are created and secured from the legal, tax, accounting and economic point of view. The analytical part then analyzes past due claims of a designated subject. Based on the gathered information, suggestions on more effective collection of claims are introduced.
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Consolidation of loans
KREJČÍKOVÁ, Lenka
The aim of this bachelor thesis is mapping the market offer and legal conditions related to difficulties in repaying a loan. The theoretical parts explains the concepts of loan, credit, interest rate, annual percen-tage rate of charge and the distribution of loans. These explanations are followed by basic information about loan consolidation, regulation of the loan agreement and the credit agreement. The last part of the review of literature deals with insolvency law and possibilities of bankruptcy. The practical part begins with a comparison of the total household debt in the years 2007-2016, followed by further development of household debt in 2015 and the develo-pment of insolvency in the Czech Republic in the years 2008-2015. For analyzing the market offer, I selected products of Česká spořitelna, a.s., GE Money bank, a.s. and Sberbank CZ, a.s. For comparison I created three model situations that were calculated for the individual banks. In the conclusion of the bachelor thesis I evaluate the results of the model situations and select the most advantageous options for clients.
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Back to the future. Etnographic research of Local Exchange Trading System in Toulouse
Lédlová, Eva ; Novák, Arnošt (advisor) ; Kala, Lukáš (referee)
The present diploma thesis deals with the phenomenon of Local Exchange Trading Systems (LETS). Using the method of ethnographic research, the author sought a holistic description during her six-month participation in a LETS group in Toulouse. Drawing upon theoretical literature, she discusses the local forms of exchange, debt, the relationship to money and to the virtual currency. The findings show that such a system can change the perception of debt and the relation to money. The most common reasons for involvement are the need to establish social contacts, while the most pressing problem appears to be the lack of interest of young people in this phenomenon. Keywords LETS, ethnographic research, exchange, gift, debt, individualization, Toulouse
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Relationship between Performance and Capital Structure: Empirical Study of Czech Manufacturing Companies
Vopat, Daniel ; Pertold-Gebicka, Barbara (advisor) ; Novák, Jiří (referee)
The thesis examines the relationship between performance (measured by return on assets, return on equity and profit margin) and capital structure (measured by indebtedness) in Czech manufacturing companies and how this relationship has changed with respect to the world financial crisis. In order to address the issue of heterogeneous sectors present in manufacturing industry and to provide a universally applicable conclusion, the key variables were transformed according to the percentile rank within a given manufacturing sector in a given year. The general conclusion is that the examined relationship is not the same for all levels of indebtedness. The relationship is positive until it reaches a certain level of indebtedness and above this threshold the relationship is negative. This threshold differs across different industry sectors, time and with the usage of different performance measures. The only exception is a model using time period before the financial crisis and profit margin as a performance measure, which predicts the relationship to be negative for all levels of indebtedness. Regarding the development of the examined relationship over time, the optimal indebtedness decreased during and after the financial crisis when the performance was measured by return on assets or return on equity....
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Structure and causes of indebtedness of individuals citizens in the Czech Republic
Dardová, Sylvie ; Angelovská, Olga (advisor) ; Vlčková, Kamila (referee)
This diploma thesis is devoted to the issue of indebtedness of natural person citizens of the Czech Republic and the follow up solution proposal, which aim is eliminate this problem. Selected theories of human capital and the consumerist society best describe theoretical concept debt issues. Consequently, this chapter is followed by the application of state policy instruments, which can mostly be sort of legislative action, educational activities and information and communication tools. They are a very important component, since all the measures breathe life. An important component of this thesis is to research, which was carried out in several directions, taking could then occur between individual variables to verify hypotheses. The extension of knowledge in the field of theory and research led me to the various proposals on how to solve the problem. In summary, it is a modification of the entire lending process and the subsequent recovery, which would in case of implementation of indebtedness persons decreased while satisfying yield "creditable" lenders. Powered by TCPDF (www.tcpdf.org)
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Collecting fees for the removal and other disposal of communal waste
Řeháček, Martin ; Vondráčková, Pavlína (advisor) ; Kohajda, Michael (referee)
The aim of the thesis is to describe effective legislation that regulates collecting fees for removal and other disposal of municipal waste organised by municipalities. There are used also various socioeconomic approaches and the thesis seeks for the best solution how to collect the fees for the service. The study is mainly focused on Municipal Fees Act and its regulations because they cause most of problems in practice. Author's opinion is that such a regulation is completely wrong. According to the author of the thesis, there were found features of The Tragedy of the Commons theory in the regulations which means in practice that the whole system is going to either collapse or cost even more money to be kept. The next negative of the legislation is the possibility to circumvent paying the fees. Then, it was proved in the study that the main principle which is the legislation built on, does not work in practice. The principle is that costs paid for the removal and other disposal of municipal waste are supposed to be equivalent to a number of inhabitants living in a town. Because of an absolute personal principle, it was also described in the thesis that minors become debtors when they turn 18 because of their irresponsible parents who do not pay the fees for them. It was recognized in the thesis...
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Financial Mathematics in Czech Textbooks from the Marchets's Reform
Melcer, Martin
Title: Financial Mathematics in Czech textbooks from the Marchet's Reform Author: Martin Melcer Department: Department of Mathematics Education Supervisor: doc. RNDr. Martina Bečvářová, Ph.D. Abstract: The PhD thesis presents a comprehensive view of the development and the position of financial mathematics in Czech textbooks and collections particularly those used in high schools with consideration of the political situation in our country. The analysed period from 1908, i.e. from the Marchet's Reform, to the present is divided into five principal stages. In each stage textbooks covering financial mathematics instruction in all types of secondary schools are chosen. This shows the level and extent of the presentation, the complexity of the given tasks and problems and the way in which they are integrated into the textbooks or the syllabus, more precisely. At first the basic general characteristics of the textbooks are presented followed by a detailed description of partial topics of study which are then analysed thoroughly and mutually compared. The conclusions of the PhD thesis reflect the current situation of financial mathematics instruction and offer ways leading to the improvement in the level of financial literacy of our citizens. Keywords: financial mathematics, principal, interest, debt, annuity,...
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Financial Mathematics in Czech Textbooks from the Marchets's Reform
Melcer, Martin ; Bečvářová, Martina (advisor) ; Hora, Jaroslav (referee) ; Odvárko, Oldřich (referee)
Title: Financial Mathematics in Czech textbooks from the Marchet's Reform Author: Martin Melcer Department: Department of Mathematics Education Supervisor: doc. RNDr. Martina Bečvářová, Ph.D. Abstract: The PhD thesis presents a comprehensive view of the development and the position of financial mathematics in Czech textbooks and collections particularly those used in high schools with consideration of the political situation in our country. The analysed period from 1908, i.e. from the Marchet's Reform, to the present is divided into five principal stages. In each stage textbooks covering financial mathematics instruction in all types of secondary schools are chosen. This shows the level and extent of the presentation, the complexity of the given tasks and problems and the way in which they are integrated into the textbooks or the syllabus, more precisely. At first the basic general characteristics of the textbooks are presented followed by a detailed description of partial topics of study which are then analysed thoroughly and mutually compared. The conclusions of the PhD thesis reflect the current situation of financial mathematics instruction and offer ways leading to the improvement in the level of financial literacy of our citizens. Keywords: financial mathematics, principal, interest, debt, annuity,...
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Recognizance of a debt
Samek, Michal ; Černá, Stanislava (advisor) ; Horáček, Tomáš (referee)
Recognizance of a debt The thesis aims to provide overview of judicial and doctrinal solutions of particular issues regarding the recognizance of a debt (as governed by the Czech Commercial Code) and to discuss to what extent the generally accepted solutions could stand up once the Act No. 89/2012 Coll., the Civil Code (hereinafter referred to as the "New Civil Code") becomes effective. Following the general introduction the recognizance of a debt is described together with similar legal instruments. Then the thesis focuses on particular issues associated with the instrument of recognizance of a debt, such as methods of identification of the debt being recognized, relationship between recognizance of a debt and set-off, ways of explicit and implicit recognizance of a debt etc. The thesis emphasizes the judicial solutions of these issues and the respective doctrinal scrutiny. The commercial law regulation (as governed by the Act No. 513/1991 Coll., the Commercial Code) is of the main importance. If appropriate, the civil law regulation (as governed by the Act No. 40/1964 Coll., the Civil Code) is used. As the New Civil Code repeals these laws, the thesis looks into the future and attempts to evaluate to what extent the recent conclusions of practice and theory will be applicable. The thesis also...
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