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Management of the Construction Project
Šrotová, Zuzana ; Zouhar, Petr (referee) ; Waldhans, Miloš (advisor)
This thesis describes the basic procedures of the management of a construction project. For a better understanding of the processes here explains the concepts that are contained in this work. The goal is to become familiar with the specific procedures and methods of project management during the implementation of construction projects.
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Bankruptcy of financial institutions
Cimburková, Barbora ; Sedláček, Miroslav (advisor) ; Střeleček, Tomáš (referee)
Bankruptcy of financial institutions Summary The thesis deals with the issue of bankruptcy of financial institutions with the aim of providing a comprehensive interpretation of the current legislation and its analytical assessment. The thesis is divided into 7 chapters within which the reader is initially introduced to the key words of this thesis such as "bankruptcy" and "financial institution" and then to the individual procedures that can occur in the event of failure of financial institutions, which are: resolution proceedings under the CRD, liquidation under the CC and insolvency proceedings under the IC. Attention is thus primarily paid to the mutual definition of these procedures in order to declare in which cases the procedures are applicable, with which specifics and under which conditions. In the chapter on resolution proceedings, the reader is given a closer look at the BRRD and the CRD, which implemented the directive into the Czech legal system and which, apart from the resolution proceedings themselves, also regulates preventive measures taken to prevent the emergence of negative effects of potential failures of financial institutions on the financial system in the form of recovery plans or crisis resolution plans. An unforgettable part of the chapter is also the specification of individual...
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Liquidation of a business corporation
VELÁT, Marek
Annotation: This work focuses on the process of liquidation of a business corporation. The dissolution of a business corporation can be done with or without a legal successor. This topic is very extensive and has a legal basis mainly in Act No. 90/2012 Coll. and 125/2008 Coll., 89/2012 Coll. The aim of the diploma thesis is to clarify the issue of dissolution of a business corporation from the point of view of law, accounting and taxes. One of the other goals is to deal with the dissolution of a business corporation with and without a legal successor. Furthermore, selected work options for the dissolution of a business corporation are described in this work, and there are also statistics on dissolved business corporations. The research survey is conducted through a questionnaire survey, which complements the guided interview. The respondents to this research survey were selected business entities and representatives of business corporations. The evaluation of the research survey is supplemented by tables, which are followed by individual graphs.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Legal regulations of liquidation of a business corporation
Lehocký, Martin ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The goal of this master's thesis is, as the title suggests, to map out the legal regulations of liquidation process of business corporations. There are of course loads of similar thesis and monographies on the similiar topic, but after the recodification of the civil law that became effective from the 1st January 2014 the need for description of this topic is coming back again. This master's thesis desribes the legislation after the mentioned recodification of the civil law. Its goal is not to become a guide for the whole procedure of the liquidation process of business corporation. The thesis is written chronologicaly according to the procedure of liquidation mostly in its content and structure. Main goal of this thesis is to higlight the main problems and difficulties, that the persosn participating in the process of liquiadtion can face. With recodifiaction comes also the issue of judiciary, that is created by activity of courts, but the courts need longer time period to create the judiciary. In the time that this master's thesis was written (approximately two years after the new legislation became effective) the courts couldn't react in greater range on this crucial legislation change. With this issue also comes a question if the old judiciary can be used for the new legislation. In this thesis...
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Legal regulations of liquidation of a business corporation
Lehocký, Martin ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The goal of this master's thesis is, as the title suggests, to map out the legal regulations of liquidation process of companies. There are of course loads of similar thesis and monographies on the similiar topic, but after the recodification of the civil law that became effective from the 1. 1. 2014 the need for description of this topic is coming back again. This master's thesis desribes the legislation after the mentioned recodification of the civil law and its another goal is to compare the legislation after recodification with legislation that was effective before 2014 to highlight the changes brought in action by the mentioned recodifiaction. With recodifiaction comes also the issue of judiciary, that is created by activity of courts, but the courts need longer time period to create the judiciary. In the time that this master's thesis was written (approximately 20 months after the new legislation became effective) the courts couldn't react in greater range on this crucial legislation change. With this issue comes also question if the judiciary that was effective with the legislation until the end of 2013 can be used even after the recodification. In this master's thesis is this issue considered and there are decision of courts that can be still used after the recodification. The goal of this...
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Crystalex Nový Bor: od dedictví IPB k zátěžovému testu českého insolvenčního zákona
Čása, Tomáš ; Richter, Tomáš (advisor) ; Vacek, Pavel (referee)
v Summary The presented work describes and analyzes the course of insolvency proceedings in Crystalex Nový Bor, one of the largest corporate bankruptcies resolved under the Czech Insolvency Act. The core of the work focuses on the description and assessment of the case from the point of view of economic efficiency. The analysis of a large corporate bankruptcy case defined the key aspects of the proceedings and evaluated them in the context of the existing legal framework. The case confirmed a strengthened position of secured creditors, but could not find evidence for opportunistic abuse of this position. The Czech Insolvency Act respected pre- bankruptcy entitlements and the absolute priority rule. On the other hand, the course and the role of the moratorium and delays in the distribution of the liquidation proceeds were weak aspects of the proceedings. The selected method of insolvency resolution through liquidation and sale of the core operating assets together under one contract appeared the most plausible from the point of view of the type of distress in the company. Keywords: case study, financial distress, insolvency, insolvency proceedings, liquidation, asset sale Bibliographic record Čása, Tomáš: "Crystalex Nový Bor: From IPB Heritage to the Loading Test of the Czech Insolvency Act." Charles...
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Liquidation of probate estate due to excessive debts
Libert, Karel ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
This thesis deals with one of the civil procedure institutes, liquidation of probate estate due to excessive debts, also known as liquidation of heritage that is newly designated as liquidation of inheritance. The thesis aims to comprehensively cover the liquidation-of-inheritance-procedure, from the opening of inheritance proceedings till the issuance of the decision resolving the case. The thesis is divided into five sections. Introductory section explains the terminological shift from the concept of liquidation of heritage to the concept of liquidation of inheritance, it acquaints the reader with the legislation changes that took place at the turn of 2013 and 2014 and it outlines the differences between liquidation-of-inheritance-procedure and the standard inheritance proceedings. The second section of the thesis seeks to define the concept of liquidation of inheritance. The definition is being found within the sense and purpose of the legislation of this institute and it is also stated that the legal definition of this institute has not been legally established. In the third section of the thesis, there is a concise summary of development of the liquidation-of-inheritance-legislation in Czechoslovakia and the Czech Republic since the late 19th century to the twentieth century. It may be noted,...
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Breaking-up activity of firm and the transaction cost
Kosturák, Matej ; Koubek, Ivo (advisor) ; Kocourek, David (referee)
In my work I focus on the essential components of the bankruptcy and insolvency problem. The basis for understanding of mentioned problem was study of capital structure and it's connection with world of insolvency. Secondly I focus on different aspects of qualitative analysis of bankruptcy, starting with definition of different terms, many times unprofessionally misused, followed by description of four main processes of bankruptcy. These processes connect fundamental causes of bankruptcy with financial and nonfinancial consequences. For an economic paper, it is quiet extensively concerned with insolvency law, concretely with new Czech norm, which is in force since 2008. From legal definition of default, through initiation of insolvency proceeding to the individual options of solution, the reader can clearly understand the core of this paper. As particular contribution I regard part of the paper, where I examine 160 cases of Czech companies and persons under liquidation process. Among the most significant conclusion I consider finding of quite significant differences in the court proceedings of Czech courts, the length of the insolvency proceedings and each of its phases and the ratio of satisfied claims of secured as well as unsecured creditors.
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Status of governing body of business corporation in liquidation
Mach, Jaroslav ; Josková, Lucie (advisor) ; Hurychová, Klára (referee)
Status of governing body of business corporation in liquidation Abstract The frequency of cases of business corporations in liquidation has an increasing trend, however, it cannot be said that the academic interest would sufficiently cover the topic of liquidations. There are still a number of insufficiently answered questions that lead to completely opposite conclusions in practice. This diploma thesis deals with one such issue, which is the position of the statutory body of a business corporation in liquidation. In the ranks of the professional community, one can also encounter certain doubts about the existence of the statutory body of a business corporation in liquidation, that the statutory body should cease to exist. This paper seeks to answer this question through a critical analysis of legal regulations and compilations of works by the professional community. At the beginning the work briefly defines the individual terms in the first chapter for the needs of this work in order to maintain the conceptual unity. The terms are business corporation, statutory body, liquidation and its purpose and, last but not least, the liquidator. First, however, the question of the existence of the statutory body of a business corporation in liquidation must be resolved. Here, I conclude, by means of a critical...
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