The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.

Text in English / The research attempts to establish the significance of bank records analysis as a technique in tracing fraud suspects. The purposes of conducting this research was to establish the current approach by the investigators of the SAPS in respect of bank records analysis in tracing fraud suspects; to explore and report on the findings of national and international literature in an attempt to find new information thereby improving the current method of bank records analysis and its specific use in tracing fraud suspects; and to make new information, in the form of written articles and this dissertation, available to the SAPS to be considered for inclusion in the training curriculum for their investigators. In collecting data, the researcher used literature study, interviews with individual participants and case dockets analysis. Essentially, the recommendations were drawn from the conclusions of the data obtained. These recommendations may offer solutions to the problem identified. / Criminology and Security Science / M. Tech. (Forensic Investigation)

The basic idea of this diploma thesis is to look into one the area of financing czech company, which is member of french holding, with aim to introduce to public the important financial tool in the area of cash management including assessment of the accounting, tax and law aspects associated with it.

[pt] Uma importante questão que se coloca para entidades abertas de previdência complementar e sociedades seguradoras que operam previdência complementar é a definição de uma gestão dos ativos e passivos (do inglês ALM – Asset and Liability Management). Tal questão se torna mais relevante em um cenário de alta competitividade, margens operacionais decrescentes, garantias mínimas de rentabilidade para um passivo estocástico de longo prazo e um período de queda da rentabilidade dos instrumentos financeiros, sendo estes muitas vezes de difícil precificação e pouco previsíveis num mercado volátil como o brasileiro. Somada a estas dificuldades, as companhias deste mercado estão sujeitas a uma regulação baseada em riscos, oriunda de práticas internacionais, adotada pelo órgão superior, Susep, que impõe restrições regulamentares para a manutenção da solvência das companhias, o que eleva a dificuldade da definição de um modelo. Diante deste cenário, esta dissertação apresenta uma proposta de ALM baseada em um modelo de programação estocástica multiestágio que tem como objetivo definir dinamicamente a alocação ótima dos ativos, incluindo títulos com pagamentos de cupons, e mensurar o risco de insolvência da companhia para o horizonte de planejamento. / [en] An important issue of open pension funds and insurance companies that operate supplementary pension is the definition of an asset and liability management (ALM) framework. Such a question becomes more relevant in a scenario of high competition, declining operating margins, minimum guaranteed returns to a stochastic long-term liability and a period of falling returns on financial instruments, these being often difficult to pricing and predictable in a volatile market such as Brazil. Added to these issues, those companies are subject to a risk-based regulation, derived from international practices adopted by the national insurance regulator, Susep, which imposes constraints to maintain solvency of companies and therefore increases the complexity of an ALM framework. Due this condition, this dissertation presents a proposition of ALM based on a multistage stochastic programming model, which aims to define a dynamic optimal asset allocation, including bonds with coupons payment, and measure the company s insolvency risk for the planning horizon.

From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.

The diploma thesis evaluates the financial situation of the company LogiCall Česká republika, s.r.o. from 2008 to 2012. In the theoretical part, the methods of financial analysis are described. In the practical part, the financial situation of the company is evaluated using chosen indicators. The aim of this thesis is to suggest changes and measures which will improve the current situation and increase competitiveness of the company.

La question de la volonté des personnes privées est traditionnellement considérée comme un objet d’étude relevant du seul droit privé, domaine dans lequel elle se déploie naturellement. Pourtant, elle est un objet à part entière du droit administratif. Une observation du droit positif et de l’évolution des modalités de l’action administrative permet ainsi de révéler l’existence d’un véritable «système de possibilités de volontés» des personnes privées, dont les germes étaient d’ailleurs présents dans le droit administratif classique. L’analyse de ce système contribue à l’identification des moyens et des conditions d’expression de la volonté privée. Cela permet in fine de nous renseigner sur le phénomène volontaire : la volonté privée apparaît ainsi comme une faculté de choix et/ou d’impulsion permettant aux personnes privées de poursuivre un but juridiquement permis. En droit administratif, les différentes phases du processus volontaire des personnes privées sont ainsi organisées et structurées. La réalisation de l’objectif poursuivi n’est cependant pas immédiate et automatique. En effet, la volonté privée a toujours besoin de la médiation de la volonté publique pour pouvoir produire des effets et remplir ses fonctions. Ce phénomène de médiation s’inscrit dans un processus dynamique dont l’étude implique d’accorder une attention particulière aux éléments subjectifs de l’acte juridique. De ce fait, il est possible non seulement de prendre la mesure du rôle susceptible d’être joué par la volonté privée mais également de proposer de nouvelles grilles de lecture du droit administratif. / The topic of private legal persons’ will traditionally falls under the field of private law research, which it naturally belongs to. However, it also is an object of administrative law research. Observing substantive law as well the evolution of the ways and means of administrative action, one can access to an actual “system of possibilities of will”, as far as private legal persons are concerned, stemming itself from classical administrative law. Analyzing this system contributes to the understanding of the means and conditions of expression of private will. In fine, this allows contemplating voluntary phenomenons : private persons’ will so appears as the faculty to make the choice and/or give the impulse that will allow one to pursue alegal, authorized aim. The various phases of private persons’ voluntary process are thus organized and structured in administrative law. However, the actual realization of the pursued aim is neither immediate nor automatic. As a matter of fact, private will needs public will as a media in order to produce its full effects and to fulfil its function. This phenomenon of mediation thus follows a dynamic process which study involves specific attention towards the subjective elements of a legal act. Therefore, not only does this research help to take measure of the part taken by private will, but also does it offer a new reading of administrative law.

This thesis focuses on the theoretical conception of the Balance of Payment, its method of adjustment and stress the development of the Czech republic's Balance of Payment in period 2000 -- 2010 via analytical-descriptive approach. It defines its basic terms practical relations within framework of the horizontal and vertical outlook. Thesis's Attention is spread out between status and flow quantity. Thesis is also consist of three boxes that contain a short profile of intertemporal approach to the Common Account, sustainability of investment position and excursion to the essential theories of foreign currency exchange rate that is related to the Balance of payment tight. The end is dedicated to the "traditional" indicators of external equilibrium of the Czech republic in pre-monetary crisis era and in the present.

This thesis focuses assessments of the financial situation of LENA-hračky, s.r.o. company for years 2011 – 2015 through the use of selected methods of financial analysis and following use of Balanced Scorecard. Thesis objective is to suggest possible solutions for the improvement of the financial situation of this company in the coming years using Balanced Scorecard.

The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.