This diploma thesis describes the main specifics of position of spouses in insolvency proceedings, which is recently more and more relevant, but there is a lot of application and interpretation ambiguilties, which are related with this topic. This problem is by degrees solved by case law. The content of the diploma thesis is divided into four chapters. In the first chapter, the author gives a brief description of the history of the insolvency proceedings. The author's attention is paid especially to the regulation, which preceded the force of the Act. No. 294/2013 Coll., which changes the Act No. 186/2006 Coll., on insolvency and its solution modes (Insolvency Act) and Act No. 312/2006 Coll., on insolvency administrators. The emphasis is placed on the three ways of discharge of debts, which were possible for spouses in that time. The second chapter, defines terms, that are closely related to the topic and are necessary for further treatise of insolvency proceedings. These are marriage, common property of the spouses, insolvency proceedings and its solution modes. The third and also the main chapter of the whole work is devoted to discharge of debts of spouses. It is a relatively new institute, which was regulated by the Act No. 294/2013 Coll., which changes the Act No. 186/2006 Coll., on insolvency...

The main objective of this work is to clarify and define causes, which led to decline of the Váhostav - SK, a. s., review completed reorganization of the company and give overall look on the reorganization possibilities in Slovakia, compared to the possibilities of reorganization in Czech Republic. The work is divided into theoretical and practical part. The theoretical part contains a brief look on the Bankruptcy and Restructuring Act in Slovakia, with the main focus being on the restructuring process. The practical part is divided into two parts, first one describes restructuring of Váhostav - SK, a. s. The second part contains a critical view on the Slovak Bankruptcy and Restructuring Act, which is compared to the Czech Insolvency Act, where the main focus is still on the process of reorganization.

The thesis deals with insolvency proceeding and the aim of this thesis is to point out some facts thanks to practical examples and to become these facts were already less. The thesis is divided into six chapters, where it is analyzed the history of bankruptcy law, what is the decline and then insolvency proceeding. The final chapters are devoted to practical examples and situation in Czech Republic from efficiency the insolvency Act.

This diploma thesis deals with resolving bankruptcy by reorganization with emphasis on partition on creditor and debtor reorganization. In theoretical part, there are explained basic concepts and ways of bankruptcy resolving according to the Insolvency Act effective from 2008. In practical part of this thesis, there are performed four examples of creditor and debtor reorganizations. As examples of debtor reorganization were chosen cases of Technistone, a.s. and Starorolský porcelán Moritz Zdekauer, a.s.. As examples of creditor reorganization are performed cases of MSV Metal Studénka, a.s. and Oděvní podnik, a.s.. All these cases are clearly described and timelines of each case are performed. In the end of this thesis there is made comparison of these cases.

Restructuring as one of the ways of solving insolvency is a method, that is supposed to allow preservation of the operation of the debtor`s company. Part of the restructurings however later converts into bankruptcy orders. The objective of this thesis is an identification of the key factors that lead to a successful fulfilment of the restructuring plan and also factors that might lead to their conversion into bankruptcy orders. The first part of this thesis is dedicated to insolvency and methods of its resolution among others according to the act no. 182/2006 Coll. on Insolvency and Methods of its resolution (Insolvency Act). The second part is dedicated to the selected factors and their possible influence on successful or unsuccessful completion of the restructuring. The conclusion includes a summary of important findings concerning whether and if so, what kind of connection is there between the selected factors and their influence on the successful completion of restructurings.

This thesis is concerned with the relationship between creditor/debtor law and broader political, economic, and social relations in Upper Canada before 1812. The research reviews the history of credit relations in early Upper Canada through a critical reassessment of both the historiographic debates and available primary legal and archival sources. Recent historical writing, in seeking out the community based nature of creditor/debtor relations has often tended to overlook the extent to which social, political, and economic conflicts were also played out in the arena of credit and debt. In early Upper Canada, matters relating to credit and debt were not infrequently the focus of conflicts about constitutionalism and the rights of colonial subjects. The thesis argues for a re-framing of the study of creditor/debtor relations to take account of the overall context of economic inequality. Feminist historical and theoretical work is drawn upon to expand conventional understandings of the economic, and to argue that local or communal based relations are not always consensual. The thesis draws a connection between social inequality, political repression, constitutional politics and the private law of property, credit, and debt. It asserts that early Upper Canadian creditor/ debtor relations were expressive of the struggle over the kinds of institutions that would represent the new polity, and of a sensibility among at least some portion of the population that the rule of law should apply to a wider range of people than those who made up the elite. It is found that the role of certain financial instruments and the contents of certain court records has been misunderstood. These findings change our understanding of the 1794 court reforms in Upper Canada, which established an English-style Court of King's Bench. It is also found that debtor/creditor law, in particular the seizure of land for debt in Upper Canada (a remedy that was not available in England) impacted upon the constitutional politics of the time. / Law, Peter A. Allard School of / Graduate

The main objective of this work, except for clarifying the legislation which defines the process of reorganization under the Czech Insolvency Act 182/2006 as amended, is also to introduce a sample of allowed reorganizations from the perspective of selected economic and non-economic factors. The sample consists of all companies in which reorganization has been authorized by the court from 1.1.2008 to 31.12.2012. The fundamental factors of analysis are causes of default, the processes leading to the approval of reorganization, a way of ensuring operational funding, the duration of the reorganization, the methods of solution, the rate of satisfaction of creditors and others. The methods that were used in the analysis are analytical and descriptive, then evaluation method and comparison. The research was based on publicly available data of the reorganized companies located in the Insolvency register. According to the results it can be generally said that the reorganization is more favorable to creditors than bankruptcy, mainly due to higher rate of speed and satisfaction of creditors. However, the reorganization is not common way of resolving insolvency. For successful completion of the reorganization, directors should start insolvency process at a time when a company is only in a state of imminent bankruptcy. Also, an important aspect is realistic and well-prepared reorganization plan which should be sold to its creditors before deciding on the insolvency by the court. Debtor should have in his mind that just creditors are the crucial factor whether the whole reorganization process will be successful.

The aim of the thesis is to assess the whole reorganization proceedings between 2008 and 2013. Assessment will be based on the methodology that will consist in the definition of the selected indicators, through which an analysis of the values observed data obtained from the insolvency register. Based on the analysis of the indicators examined and will set the key risk factors that may lead to a possible successful or unsuccessful completion of the reorganization proceedings. To assess the course of the reorganization proceedings will be examined successfully and unsuccessfully completed the reorganization and further currently ongoing reorganization. Selected indicators shall include the number of insolvency proposals related to the reorganization proceedings, the duration of the reorganization, the method of its solution and compare the satisfaction of secured and unsecured creditors.

Financial planning has often been thought of as the most useful financial resource for the average American family. Prior to the Great Recession of 2008, research on factors that influence financial literacy has been scarce in academic journals. Very few resources are available to help guide household finance. The purpose of this dissertation was to determine factors that influenced financial literacy in U.S. households. Using existing financial literacy quiz questions, a personal financial literacy quiz was given to a sample of Debtors and Non-debtors in the Middle District of North Carolina. An average quiz score was developed for each participant, and was used as the dependent variable for the study. Various survey questions were used to develop 149 independent variables broken up into demographic factors, psychological factors, and financial behaviors for the same participant. Regression analyses were used to determine which of the 149 independent variables were significantly related to financial literacy. Factor analysis was also used to determined factors of financial literacy. The study found 125 significant factors of financial literacy in 16 different categories including: demographic factors, psychological factors, financial actions, financial attitudes, planning actions, mortgage decisions, budgeting habits, goal planning, retirement planning, credit management, income planning, insurance planning, mortgage debt ratios, savings planning, investment planning, and financial self-control. Future studies can expand the sample size to include all 50 states, and to help determine which factors of financial literacy should be used in building a personal financial planning model that all professionals and families can use to maximize personal financial success.

The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.