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Restructuring and rescuing Odevni podnik Prostejov, a.s.
Zahradníková, Lenka ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The topic of the bachelor's thesis is application of the new Insolvency Act No. 182/2006 Coll, as subsequently amended, which is a crucial contribution to the Czech insolvency law offering new ways of settling debtor's bankruptcy. I point out the differences between the currently effective Insolvency Act and the preceding Act No. 328/1991 Coll, about bankrupcy and liquidation, as subsequently amended. In the theoretical part I describe the most important features of a insolvency proceeding and also the process and the possible ways of setlling bankruptcy. The aim of the empirical part is then to describe and evaluate the solving of the situation during the insolvency proceeding of the Odevni podnik Prostejov, a.s. in 2010 up to the present day, with the use of the new Insolvency Act.
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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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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Bankruptcy in the Czech Republic and in the European Union
PAVLISOVÁ, Lucie
In economic and legal practice situations often occur when infringement of rights or neglect of duty can{\crq}t be sanctioned by common means of procedural law. The most typical example of this is when the debtor has liabilities towards a number of creditors and it isn{\crq}t within his power to fulfill them all. Such a situation is usually described as bankruptcy and it is solved in accordance with the Bankruptcy Act. Bankruptcy is considered to be the last resort of settlement of unfavourable financial and economic relations between the creditor and the debtor and it leads to the settlement of their property relations. The purpose and the aim of this procedure is to settle the liabilities towards the aggrieved parties, so that all creditors of one debtor which is in bankruptcy get as equal and just satisfaction as possible. Liquidation or reorganization of multinational companies which are in bankruptcy causes a whole range of legal complications. The expansion of multinational companies and also the considerable number of great bankruptcies with international effects has triggered a debate about the need of creating a system which would involve solving such situations in transnational context.
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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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Bankruptcy and insolvency proceedings as a part of economical life
Filip, David ; Antoš, Ondřej (advisor) ; Vostrovská, Zdenka (referee)
This paper prologuizes the explanation of bankruptcy, its causes of bankruptcy and entailments. It outlines a history and evolution of the insolvency law and the necessity to modify it in the Czech Republic. It describes nowadays law form of the insolvency act in the Czech republic. It focuses on the reasons of releasing new insolvency law as a tool for market clearing. It distinguishes the role, bahaviour, protection and motivations of the subjects (debtors and creditors) who acts in the free -- market economy. In other part of paper it shows new forms of solving tools for bankruptcy and insolvency -- resurrection as a formal way and reorganization and discharge from debts as an informal way. The practical part includes the progress of bankruptcy through the use of statistics and charts and it illustrates connections between bankruptcy and financial depression. It analyses the description of the concrete company. It examines the contributions and deficiencies of the insolvency law.
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Mortgage Banking
Habrová, Marta ; Kovář, František (advisor) ; Votava, Libor (referee)
This bachelor work is focused on mortgages in the Czech Republic. Mortgages generally are described at the beginning of my work - their characteristics, properties and kinds. Approval procedure of mortgages is described in another part of work (from request for loan to mortgage repayment). Practical part of my work includes comparison of products of mortgage banks, which I made from the point of view of advantages for customers. This work deals with the theme of financial crisis in the mortgage market, which have started in the USA in 2008.
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The Role of Creditors during Insolvency Proceedings
Bartošová, Petra ; Randáková, Monika (advisor)
On 1st of January 2008 new Insolvency Act took an effect which have replaced the original Bankruptcy and Composition Law. New update should intencify the competence of the Creditor. And at this subject - their position in the Insolvency Proceedings this essay is concerned with. First part defines basic conception which comes with the new update, Accounts Receivables and Provisions for Bad and Doubtful Debts. In the next items is mentioned which demand is possible to meet during the Insolvency Proceedings; the way how Creditor assests his debt to the Creditor at the Insolvency and the form of Accounting audit.
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