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Businessman as a subject of insolvency proceedings
URBANCOVÁ, Markéta
The aim of the diploma thesis is directed at the process of insolvency proceedings, in which the businessman acts as a debtor, or the so-called subject of insolvency proceedings. The theoretical part deals with the basic concepts, subjects of procedural proceedings and the insolvency process itself. It discusses ways of resolving the debtor's bankruptcy and does not omit significant recent changes in the insolvency law, nor historical developments in the field of insolvency. In the practical part, the insolvency register is a supporting source in data collection. For the purposes of the diploma thesis, we work with real subjects, ie. insolvent debtors. In the analysis of individual cases, the greatest emphasis is placed on the debt relief amendment No. 31/2019 Coll. IZ. The aim of the thesis is to analysis insolvency proceedings from the point of view of entry conditions of businessman in debt relief before and after a significant change in the Insolvency Act in 2019, evaluate the impact on businessman and find out whether the amendment generally contributed to streamlining insolvency proceedings.
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Accounting solutions of reorganization and its influence on reporting in the Czech Republic
Novotná, Lenka ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis describes the bankruptcy of the company, which is solved by company's reorganization, in accordance to the Czech legislative from bookkeeping and reporting and marginally from law point of view. In the beginning there is a short description of the reorganization process and further definitions of main terms with which such process is connected. Main part of this thesis is focused on couple of possible ways how the reorganization of the company may be performed. Finally, such solutions are deeply analyzed within finished processes of reorganization including the calculation of the part of settled liabilities.
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Actual problems of computerization of insolvency proceeding
Petrů, Jana ; Smolík, Petr (referee) ; Pohl, Tomáš (referee)
v anglickém jazyce This diploma thesis deals with analyzation of actual problems of computerization of insolvency proceeding. The main topics are publishing information in insolvency register, delivering through the data mailboxes and insolvency register and form and requirements of insolvency proposal. The main goal is to elaborate problems relating with computerization of insolvency proceeding, comparing differences between computerization of civil proceeding and insolvency proceeding and bringing solution of this problems.
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Insolvency proceedings in legal theory and practice in the Czech Republic
Zelníček, David ; Pikola, Pavel (advisor) ; Pavla, Pavla (referee)
This diploma thesis "Insolvency proceedings in legal theory and practice" is focused primarily on insolvency proceedings, in particular the principles and conditions of insolvency proceedings as a whole, the theoretical and practical concepts. Part of the work is focused so-called remediation of non-liquidation means of resolving insolvency and debt relief. This work is based on formal sources listed in the bibliography, legislation, professional journal articles and Internet resources. Work is also conceived partly from a practical point of view, when there is elaborated the specific case of insolvency proceedings, pointed out the difficulties of the procedure and the possible concept designed to streamline management, consisting of the decision of judicial practice.
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Insolvency Administrator
Šelmátová, Gabriela ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
This thesis analyses the role of an insolvency administrator in insolvency proceedings. It focuses not only on general duties of insolvency administrators in insolvency proceedings, but it also deals with prerequisites necessary to meet in order to be eligible for the function of an insolvency administrator. The thesis presents various types of insolvency administrators, the appointment procedure and changes to the appointment of an insolvency administrator, the possibility to recall, expel and relieve an insolvency administrator of his function. Constituting the fundamental part of the thesis, the third chapter analyses the assignment of insolvency administrators to particular insolvency proceedings and evaluates the proposed amendment to the Insolvency Act replacing the current system of nomination with the system based on rotation.
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Way how to solve businessmans bankruptcy
PODROUŽKOVÁ, Lucie
The aim is to analyze the legislation means of resolving insolvency, creating a comprehensive business bankruptcies of the insolvency proceedings in bankruptcy reorganization on the basis of a practical example, including subsequent evaluation of the advantages and the low number of permitted reorganisation, and designing themes, de lege ferenda, namely guidelines, which would be appropriate to change the legislation.
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Creditors’ claims in Insolvency proceeding
Metzová, Nika ; Hásová, Jiřina (advisor) ; Moravec, Tomáš (referee)
This diploma thesis with the titled Creditors' claims in Insolvency proceeding deals with the possibility of setting up the claims of creditors in case that the court declared the debtor insolvent and was therefore initiated insolvency proceeding according to the Act no. 182/2006 Col., on Insolvency and Its Resolution (Insolvency Act). The introduction of the thesis also pays attention to other possibilities of enforcing and lodging the claims whether in extrajudicial proceedings or in proceedings before the court by filing an action against the debtor or in proceedings before the court or arbitration and subsequent recovery options of enforceable claims. The main aim of this thesis is to present a detailed analysis of the process of submission of claims in insolvency proceedings from the moment of initiation of the proceeding through submission of the claims to the insolvency court to their reviewing and their possible denial (together with adversary disputes) or their finding and final satisfaction. The chapter that describes the different types of claims is also closely related to the process of submitting, reviewing and satisfaction of claims as the type of the claim may determine whole process of its submission and satisfaction in the insolvency proceeding. Last chapters describe the satisfaction of admitted claims depending to the chosen method of the insolvency resolution and the destiny of unsatisfied of claims when the insolvency proceeding is over. At the end of the thesis is a practical example that should illustrate the procedure of filling the Claim submission form, including all elements of formal and content requirements.
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Insolvency proceedings from the viewpoint of a creditor
Šimáková, Barbora ; Novák, Miloš (advisor) ; Vagaský, Radoslav (referee)
This thesis first describes the insolvency proceedings in general, explains basic concepts, describes the different stages of insolvency proceedings and introduces the reader to the entitiesin the insolvency process. It also explains what is a bankruptcy and presents possible ways of solving it. The current situation in relation to insolvency proceedings is shown based on the basic statistics. In the next section, the thesis is focused on the classification of debts and the possibility of creditors to submit their claims in an insolvency proceeding. It also deals with special cases that may occur. The final part of the thesis describes an example application of claims in practise, incl. complications that the creditor must solve.
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The Course of Insolvency Proceedings in the Czech Republic
Bartošová, Petra ; Randáková, Monika (advisor) ; Roubíčková, Jaroslava (referee)
The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.
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Bankruptcy
Sýkorová, Martina ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The diploma work is describing the structure, process and the goal of an bankruptcy trial including its economical outcomes and some accounting impacts on the debtor as well as on the creditor. It also explains fundamental terms of this situation such as "property substance", bankruptcy register or the way of registering the receivables to the trial. The following part of this work is applying to the defintion and postition describtion of each bankruptcy trial participant as well as the court as such. Next topic is explaining phases of the trial and possible ways of solving bankruptcy or brewing bankruptcy which the czech bankruptcy law enables. The practical part of this diploma work explains the process of one of the way of solving insolvency - bankruptcy with some tax impacts on the debtor.
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