|
| |
|
|
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.
|
|
|
Characteristic of photovoltaic system
Pokorný, Marek ; Dolenský, Jan (referee) ; Vaněk, Jiří (advisor)
The aim of this work is informed first about photovoltaics universally, works to inform the photovoltaic panels and complete plants. The work also includes instructions on how to implement PVP in accordance with law. Another part is the rough draft of the photovoltaic power 30 kWp, which can be placed on the house, computation and calculation of investment and them profitable investments to time. Design is made in two separate forms of the Fronius Solar and Sunny Design, their outputs are compared. The practical part of this work cooperates with the company SOLARTEC Ltd. for experimental measurements of the photovoltaic system and develop a methodology for setting the properties of real solar systems in operation from the measured data then stored in a database. These data further evaluate and compare the similar operating conditions. This data will show as the course of production of electricity during the typical day in percentage terms, depending on the incident irradiance, cell temperature, angle of incident radiation, etc. We can compare what it looks like an ideal day in terms of production of photovoltaic power, with the other days. Further are in work mentioned histograms achievement panel behind classical day and behind all - time investigation.
|
|
|
Enforcement of claims by VZP ČR
Galuška, Ondřej ; Hejda, Jan (advisor) ; Lorenc, Martin (referee)
This thesis deals with the enforcement of claims coming from public health insurance by VZP ČR. The work is divided into theoretical and practical part. The theoretical part describes the reasons for the claims on public health insurance, their findings through the administrative procedure and the legal possibilities of enforcement. It also contains a description of the bankruptcy and criminal proceedings. In the practical part is an analysis of enforcement of claims by VZP ČR from 2012 to 2015. The work also includes the definition of the organizational structure of the VZP ČR. In the final part of the thesis we identified shortcomings in the current working with claims by the VZP ČR.
|
|
|
Process of IFRS development, endorsement and enforcement
Valášková, Mariana ; Mejzlík, Ladislav (advisor) ; Žárová, Marcela (referee) ; Tumpach, Miloš (referee)
The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.
|
|
|
Analysis of Receivables Management of Rostex Vyškov, Ltd
Hrdinová, Miroslava ; Pevná, Jana (advisor) ; Hučíková, Jitka (referee)
The diploma thesis titled "Analysis of receivables management in Rostex Vyškov, s. r. o." deals with claims from legal, accounting and tax point of view in its theoretical part. It describes the receivables management process, the risk influence and the importance of preventive measures against the problem claims occurrence. It also deals with debt collection and analyzes the impact of late payments and bad debts on the economic activities. Conclusion of the theoretical part is focused on out-of-court and judicial methods of debt collection. The practical part analyzes the receivables management in Rostex Vyškov, s. r. o. After a brief financial assessment of the company, it focuses primarily on claims records, supplier selection and control. Accounts receivables turnover time and payback period in the Czech Republic and Europe are confronted too. Finally, possible main reasons for the occurrence of outstanding claims are discussed together with the most common tools of credit management in the Czech Republic, in comparison with Europe again.
|
|
|
Claims department in JPJ WOOD, LLC
Písařík, Filip ; Pevná, Jana (advisor) ; Ontolčík, Petr (referee)
The object of this thesis is the analysis of the claims department in JPJ WOOD,LLC. based on theoretical knowledge. The first part defines claims from the legal and accouting perspectives and creates an overview of the proceedings and debt recovery in the Czech enviroment. The practical part focuses on the analysis of the claims department in JPJ WOOD, LLC. Based on the analysis it recommends measures, that could lead to the reduction of risky problematic trade receivables and increase the efficiency of the claims department in the above mentined company.
|
|
| |
|
|
Enforcement of judgement by selling of a real estate
Vyskočová, Pavla ; Kotoučová, Jiřina (advisor) ; Češková, Marie (referee)
This Bachelor's thesis deals with enforcement of judgement for pecuniary claim amount by selling of a real estate by executor. It describes general process of executory procedure and it's particular implementation in the case of selling real estate, selling of lien to a real estate and establisment of a executor right of lien. It also highlights changes of executory procedure established by amendatory acts č. 183/2009 Sb. a č. 286/2009 Sb. The main purpose of this thesis is to provide an overview about executory procedure and to analyse the current legal form.
|
|
|
European Area of Justice - Brusses I Regulation
Patočka, Radim ; Grmelová, Nicole (advisor) ; Kotoučová, Jiřina (referee)
The scope of this thesis is regulation (EC)No. 44/2001 on jurisdiction and the recognition and enforcement of judgements in civil and commercial matters. The provisions of Regulation is aiming the improvement and simplification of the recognition and enforcement of foreign judgements within the territory of the EU. According to the title of regulation this tesis is diveded in several parts explaining the key elements of developing the other maxime of the EU-free movement of judgements. First part includes the general fundamentals for determination of jurisdiction in cases with transborder element which is essential for aplication of this regulation as a part of legislation on international private law. Thanks to the nearly identical wording of Brussels I Regulation and Convention dealing with the same matter from the year 1968, all legal opinions of European Court of Justice related to that Convention can be invoked nowdays. Second part and third part turn to recognition and enforcement of foreign judgements in order to ensure the situation when "the declaration that a judgement is enforceable should be issued virtually automatically after purely formal checks of the documents supplied, without there being any possibility for the court to raise of its own motion on any of the ground for non-enforcement provided by this Regulation". The last part contents future trend in this sphere which can be seen from application of other regulation (European enforcement order, European order for payment procedure)giving rise to rapid and simple mechanism in specific cases. Especially it treats of cancellation special exequator proceeding which should be undertaken to achieve that foreign judgement would be enforceable.
|
guest ::
