National Repository of Grey Literature 52 records found  beginprevious43 - 52  jump to record: Search took 0.01 seconds. 
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.
Liquidation of the company
Procházka, Michal ; Jirásková, Simona (advisor) ; Randáková, Monika (referee)
This work deals with the liquidation of the company focusing on commercial companies. It describes whole process of liquidation from decision to liquidate to delete the company from the Commercial Register. The work also focuses on legal, accounting and tax site of liquidation. Accounting practices in the liquidation process are illustrated on the example of a fictive company.
Liquidation of company
Malohlavová, Šárka ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The liquidation is a topic which is not properly defined by the Czech legislation. There is no dedicated law, which would bring a complex description of the liquidation. The actual law regulation does not address the whole complexity and brings many questions. Therefore this thesis is concerned with problems of the liquidation in accordance with the Czech legislation. The aim of the thesis is to provide sufficient information which would give a comprehensive picture of the liquidation. The introductory part of the thesis focuses on a general description, definitions and law regulation of the liquidation. The main part of the thesis describes the process of liquidation involving the beginning, course, distribution of the liquidation balance, and its termination. The thesis is supplemented by several examples of documents utilized during the liquidation and tables presenting liquidation statistics in past years.
The process of Liquidation and the Position of a Liquidator
Turčinová, Miroslava ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The purpose of my bachelor thesis is to introduce the legislation of the dissolution of the company and the following liquidation. In the thesis I also mention the dissolution of the company without liquidation but on the basis of the planned work content I focus on the dissolving of a company with a voluntary and involuntary liquidation. In the first section of the thesis I name and define the important terms for better understanding of the topic following with the explanation of the whole process of the liquidation "from A to Z". In the last chapter I focus on the "main character" of the whole process of the liquidation, the liquidator. The thesis is formed to organize the liquidation in each stage of its process and to conveniently explain the process of liquidation step by step and allow access to the common public or to the individuals without a legal background.
Liquidator's Possition in a Liquidation Process
Voharčík, Zdeněk ; Kříž, Radim (advisor) ; Kačírek, Miloš (referee)
The aim of this thesis is to analyse the process of a company's liquidation and most importantly the analysis of the position of the liquidator in this process. Based on an undertaken analysis, a model of the process of liquidation was created and is filed into the analytical part of the thesis. The thesis contains the detailed account of particular liabilities, rights and liquidator steps in the process of liquidation. It answers the questions of the responsibility of the liquidator in the process of the liquidation, the justice of the procedure, the fulfilling of the tax liability, the fulfilling of the liability resulting from running the accountancy connected with the financial reporting, the publishing information and specifications concerning the liquidated company. Last but not least, this thesis finds the answers to discharge creditors' claims, pay the remaining assets, and file a proposal and erase the company from the trade register. There is also a part, which concerns the analysis of the company's period before entering the liquidation and reasons for its entry to liquidation. The important part of the theses is the elaboration of this issue within trade companies, such as investment companies, investment funds, share funds, pension funds, insurance companies, the securities dealers and the others carrying the business in accordance with law of capital market.
Liquidation of a Company from the point-of-view of Law and Tax and Accounting
Malá, Eva ; Kozlová, Taťána (advisor) ; Bláha, Štěpán (referee)
This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.
Liquidation of business companies without a legal successor
Remeš, Vojtěch ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of liquidation of business companies in the Czech Republic as a process leading to closure of business and dissolution of a company. The thesis comes up with characteristics of the liquidation process focusing especially on accounting as well as legal and tax aspects of the process. Basic accounting scenarios are shown on practical examples of a fictive company in liquidation.
Winding up of a commercial company
Dobešová, Michaela ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
My thesis focuses on winding up of a commercial company with liquidation. It consists of two parts -- theoretical (chapters 2 to 5) and practical (chapter 6). In the theoretical part I start with introduction into the issue (legal background, basic concepts) and then I write about the reasons for winding up of a commercial company. Furthermore I focus on liquidation, the company liquidator and the liquidation process itself. I also briefly mention the procedure in case of winding up of an insolvent company. In the practical part I show on an example of a particular commercial company how would its liquidation look like. We can see what steps the associates and the liquidator have to take between the decision about winding up of the company and its erasure from the Companies register.
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.
Legal, accounting and tax aspects of dissolution of the business company
Nešpůrková, Jana ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
This thesis deals with the dissolution (liquidation) of business companies in the Czech Republic. Besides the general characteristics of winding-up process the issue is further analyzed from the point of view of business law and accounting. The thesis is also supplemented with tax aspects of the dissolution of companies. Bankruptcy and insolvency proceedings are also mentioned marginally.

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