O principal objetivo desta dissertação foi identificar, descrever, analisar e classificar os principais fatores financeiros relacionados à morte prematura de micros e pequenas empresas na cidade de São Paulo. Partindo de alguns estudos já existentes foi elaborado um questionário que foi aplicado a vários executivos financeiros e, a partir daí, confrontaram-se seus pontos de vista com o que preconiza a teoria de finanças. As conclusões levantadas estão alinhadas com outros estudos que não apontam apenas uma, más várias, as causas que levam um empreendimento de micro ou pequeno porte à morte prematura. / The main objective of this dissertation was to identify, describe, analyse and classify the main financial factors relationed to the early failure of the São Paulo micro and small companies. Starting from previous studies some questions were built and a questionnaire was applied to several financial executives and their responses were challenged to the financial theory. The conclusions are in line with other studies that point out not only one but several the causes that drive a micro or small company to an early failure. .

In this thesis, entitled "Reorganization as a financial form of dealing with bankruptcy of business corporations", the author intends to approach this institute of the Czech insolvency law in a coherent and comprehensive scale. The first chapter deals with the historical development of insolvency law as such, both in the world and in the Czech Republic. The intention of the introduction of the historical context of insolvency law is to facilitate the understanding of the meaning of insolvency law and its objectives. Historical excursion in this thesis leads from the very basics of insolvency law in Roman law, to the current form of Czech Insolvency Act. At the same time the creation of the Insolvency Act, including the impact of foreign legislation and European Union law, is briefly described in this section. In the next three chapters, the author deals with insolvency proceedings generally, more specifically with the fundamental principles underpinning the whole insolvency law, and that permeate throughout the insolvency proceedings, including reorganization. Individual sections describe specific principles which are applicable only within the insolvency proceedings and their introduction illustrates the meaning and purpose not only of reorganization, but also of the entire insolvency proceedings...

Discharge a rescue mode of resolution of insolvency Summary The aim of this thesis is to provide a comprehensive analysis of the Institute of debt relief as one of the solution of bankruptcy. The work is divided into three chapters. The first chapter is a historical excursion, describing the evolution of resolving insolvency and bankruptcy proceedings in the world and in the Czech Republic. The second chapter deals with the general interpretation of the concept of bankruptcy, insolvency proceedings and its effects. The third and most extensive chapter then focuses on discharge from debts itself and its nodal points that are crucial in this process. Namely persons entitled to file a petition for permission to discharge debts, including the requirements of this petition, the court's decision on the permit and subsequent approval of discharge from debts, debt discharge methods and duties of the debtor, and finally the decision of fullfilment of debt discharge and exemption of debtor from debts. Act no. 182/2006 Coll. on bankruptcy and its solution (Insolvency Act) provides two methods of debt discharge. Debt discharge through the realisation of assets or under the schedule payement. Both methods have in common that the debtor must pay at least 30% of the total value of its unsecured debts and the unsecured...

Discharge - as one of modes of resolving insolvency Abstract Discharge from debts is one of modes of resolving insolvency according to Czech Insolvency Act (Act N.182 / 2006 Coll.). Discharge is ranked among so-called rehabilitation modes of resolving insolvency, whose purpose is not only the highest possible satisfaction of creditors, but also the protection of a debtor against unfavorable consequences of the insolvency proceedings. Discharge can be used to resolve insolvency of non-entrepreneurs and small businessmen. The purpose of this thesis is to comprehensively characterize discharge from debts as one of rehabilitation modes of resolving insolvency, describe all phases of the discharge procedure and focus on some specific problems of this institute. The thesis is composed of six chapters. Chapter One focuses on general characteristics of the rehabilitation modes of resolving insolvency. At the very beginning there is a definition of bankruptcy and a basic description of rehabilitation modes, followed by brief historical overview of Czech insolvency law. Last part of this chapter deals with rehabilitation modes in Insolvency Act and brief description of reorganization and discharge with emphasis on its personal applicability. Chapter Two concerns with a commencement of insolvency proceedings. It...

Substantive rules in the Insolvency Act Abstract The fundamental aim of the thesis is to find and analyze substantive rules contained in the Act No. 182/2006 Coll. Insolvency Act. The thesis analyzes their meaning and purpose, mentioning relevant judicial decisions and their historical context. Also foreign literature and expert monographs dedicated to insolvency law are mentioned. Questions of proposed amendments to the Insolvency Act related to the theme of the thesis are discussed, and personal opinions of the author on selected insolvency issues are included. The thesis is divided into 5 chapters, which analyze substantive norms of the Insolvency Act. Chapters Two, Three and Four form the core of the thesis. The first chapter defines procedural law and substantive law, relations between the Insolvency Act and other legal regulations, and its position in the system of law. The second chapter deals with different stages of insolvency proceedings, especially with the legal effects of the commencement of insolvency, bankruptcy but also with remedial ways of solving bankruptcy - reorganisation and debt relief. All the above mentioned is dealt with taking into account substantive rules of the Insolvency Act. The third chapter is dedicated to questions of liability of parties to insolvency proceedings, to the...

The aim of this thesis named "Procedural status and activity of the insolvency administrator during bankruptcy" is to provide a comprehensive and complex view of

Discharge from debts represents one of modes of resolving bankruptcy of a debtor. It is a legal institute, which is very often used by debtors. Its aim is not only to satisfy creditors at least in the law guaranteed amount but also to protect the debtor, who is released of all his previous debts after successful discharge and he can start new life without debts and never-ending executions. The purpose of this thesis is to characterize an institute of discharge, to put it into the system of insolvency law, to describe insolvency procedure and some problematic areas of discharge, which cause difficulties in practice. During writing this thesis I tried to interconnect effective laws with case law of higher courts, reference literature and articles. The thesis is composed of 5 chapters. In the first one I briefly characterize basic terms of insolvency law (insolvency proceeding, bankruptcy, procedural entities) and modes of resolving bankruptcy of a debtor. Second chapter focuses on insolvency proceeding from insolvency petition to permission of discharge. Last part of the chapter describes alternatives of discharge, these are converting debtor's property into money, payment schedule or combination of both. In the third part, I deal with some problematic areas of discharge, which are missing or unclear...

Dissertation is concerned with practical usage of financial and economical analysis and other analysis and ratings used in business administration. Uses also bankruptcy and financial site models.

LL.M. / Tydens die ontwikkeling van die verskeie besigheidsondernemingsvorme in Suid-Afrika is groot aandag geskenk aan statutere regulering van hierdie ondernemingsvorme, asook interaksie tussen hierdie statutere reguleringsmaatreels en harmonisering daarvan met bestaande wetgewing wat daarop van toepassing mag wees. Dit wil egter voorkom dat statutere regulering in Suid-Afrika ten aansien van sekere ondernemingsvorme ver tekort skiet, aangesien daar geen onafhanklike wetgewing in Suid-Afrika bestaan ten aansien van byvoorbeeld vennootskappe nie, anders as in ander werelddele. Daar kan derhaiwe tereg gese word dat die vennootskapsreg beskou kan word as die "stiefkind" van die Suid-Afrikaanse reg. Alhoewel daar steeds verskeie Ieemtes en anomaliee bestaan ten aansien van statutere gereguleerde ondernemingsvorme en harmonisering van sekere statutere bepalings daarop van toepassing, met bestaande wetgewing, wil dit voorkom asof die bestaande verwysingsbronne ten aansien van die vennootskapsreg en ander wetgewing ernstige anomaliee teweegbring, wat vervolgens selektief bespreek gaan word, met spesifieke verwysing na anomaliee wat bestaan in die toepassing van sekere bepalings van die Insolvensiewet ten aansien van vennootskappe.

The aim of this thesis is to analyze both legislation relating to reorganization pursuant to Act No. 182/2006 Coll., Bankruptcy and Settlement (Insolvency Act), as amended, and reorganization from the economic perspective (e.g. the time needed to reorganize, the yield for the creditors compared to bankruptcy). The thesis also gives an analysis of the companies which were allowed reorganization by the court between 2008 and 2011. In the analysis the length of reorganization is identified, the size of turnover and number of employees are discovered, etc. The methods used in the thesis are mainly the descriptive analytical method, evaluation and comparison method. The main source of information was the data of the reorganized companies published in the insolvency register. The results of the analysis can lead to the conclusion that reorganization is better than bankruptcy for creditors, mainly because of its speed and the size of the yield, however, creditors must take some risks, which they should try to eliminate.