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The Optimalization of Debts Recovery Procedure
Poláchová, Jana ; Lahoda, Miroslav (referee) ; Musilová, Helena (advisor)
Thesis pursue an aim to introduce reader to problem of unsettled debts, outline way of debts recovering at company ORKÁN plus, s.r.o. (L.t.d.) and draw up system of debts recovering procedure apllicable to consulting companies. Theoretic part of thesis defines a debt, shows certain stages of debt lifetime, and deals with 1) comparison of debts recovery procedure through court process (soud) and through (exekutor) 2) comparison of two basic ways of execution of a decision Analytic part of thesis consist of brief introduction of ORKÁN plus, s.r.o. (L.t.d.) company, analysis of present debts filing system at this company, then analysis of debts amortization and adjusting entries creation from tax and accounting standpoint, as well as analysis of company finance stability with regard to overdue debts. Part called „own proposed solutions“ contents recommended procedures of debts recovery and suggested improvement of present system of debts recovery procedure.
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Ensuring Business Obligations
Kaletová, Renáta ; Alizey, Farid (referee) ; Musilová, Helena (advisor)
This work is devoted to issues of law and ensure the enforcement of claims in commercial contractual relationships. Due emphasis was placed on individual ways of ensuring, in particular on the grounds that well-secured claims subsequently facilitate the recovery process.
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Exekuce v teorii a v praxi
Kačmářová, Alice
Kačmářová, A., Execution in theories and practise. Bachelor thesis. Brno: Mendel University, 2014.The bachelor thesis is about judicial executions. In the theoretical part are described activities of private executor. The work is described in detail the course of execution from the start after the end of the claim, including ways to recover execution and ordered a defence against enforcement proceedings. In the practical part are explained indebtedness and debt phases before and after pumping foreign sources and consequences that debt entails. An important chapter in the practical part is the analysis of three exemplars of recommendation.
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Analysis of the Development and Recovery of Tax Arrears
Vejmělek, Jiří ; Musil, Martin (advisor) ; Hauzr, Petr (referee)
The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.
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Ways of decision execution practised by selected municipal authority while ensuring its activity.
LUKEŠ, Jaroslav
Annotation The objective and central theme of this paper is to compare the various methods of decision enforcement undertaken by municipal authorities in carrying out their activities in terms of frequency and success. A prerequisite for success is to identify the effectiveness of decision enforcement in terms of the form. Another condition is to compare groups of citizens against whom decision enforcement is directed in terms of social stratification, i.e. in terms of education and age ? the factors from which we assume their position in society. To find out what is the practical process of decision enforcement. The assumption is that the territorial offices of municipal authorities use mostly the pecuniary form of decision enforcement and that this form is effective in meeting the claims of beneficiaries. The primary method chosen is quantitative research; the secondary method is the analysis of data from the database of the Milevsko Municipal Authority. The target group of the research is a set of citizens,against whom the municipal authority in Milevsko carried out decision enforcement proceedings in the period of 2009-2010. The bachelor?s thesis can be used to pursue the given issue, for sociological study - which groups of people commit offences dealt with in administrative proceedings, or failure to comply with other legal obligations. Information from the thesis can be used as supplementary material for competent officials dealing with the issue of decision enforcement. This feedback can positively influence the municipal authority staff?s approach to clients in terms of social perceptions of a particular situation. I plan to introduce the results of my work to the workers and discuss the findings with them.
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Fine ways of the enforcement of judgement for pecuniary claim amount
Kázsmérová, Adriana ; Kotoučová, Jiřina (advisor) ; Češková, Marie (referee)
This Bachelor's thesis describes the enforcement of judgement as an independent institute and compares it with the executory procedure. It is also dealing with the legal essentials of the enforcement of judgement as much as with the participation of foreign components. The main purpose of this thesis is to deepen the knowledge in the sphere of its chosen ways, that is order of court claim. From the point of view of the law this subject is really extensive. Consequently it is divided into individual chapters. Each of them analyses one type of order of court claim, which is different, depending on the object about which has to be decided. It also offers a clarification of nuisance and intangible claims and the procedure of replacement by the bailiff.
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Exekuce ve veřejné správě
Horáková, Jitka Bc. ; Čermáková, Pavlína (advisor) ; Michálek, Lubomír (referee)
Práce se bude zabývat postupem správních orgánů při exekuci, a to ve smyslu z.č. 500/2004 Sb., správní řád. Student se především zaměří na exekuci na peněžitá plnění a z tohoto vyplývající subsidiární použití z.č. 337/1992 Sb., o správě daní a poplatků, v této souvislosti by se student dále zaměřil na souběh a střet daňové a soudní exekuce a případně na porovnání vymáhání daňových nedoplatků prováděných územními finančními úřady a orgány obcí věcně příslušných ke správě daní.
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