Bakalauro baigiamajame darbe nagrinėjama AB Šiaulių banko finansinė veikla. Pateikiama šiuolaikinė bankų sistemos struktūra. Taip pat apžvelgiama komercinio banko veikla, bei jos riziką ribojantys normatyvai. Įvertinta AB Šiaulių banko finansinė padėtis tarp kitų šalies komercinių bankų. Išnagrinėjus teorinius finansinės veiklos analizės metodus atliktos banko balanso, pelno (nuostolio) horizontalioji ir vertikalioji analizės. Apskaičiuoti pagrindiniai AB Šiaulių banko finansiniai santykiniai rodikliai, įvertinantys banko pelningumą, veiklos efektyvumą, likvidumo ir kapitalo riziką. Įvertinti finansiniai santykiniai rodikliai parodo banko būklę bei perspektyvas, todėl galima ieškoti būdų sumažinti ar net laiku pašalinti bankroto grėsmę. AB Šiaulių banko bankroto rizika įvertina naudojant E. Kaciak bei E. Eygi Erdogan bankroto tikimybės modelius. / In the present Bachelor’s Thesis, there are analysed the financial activities of the AB Šiaulių bankas. The modern system of bank is presented. Furthermore, there are revised the activities, risks and risk limiting standards of the commercial bank. The financial condition of the AB Šiaulių bankas between other commercial banks of the country is reviewed. Having analysed the theoretical methods of the analysis of financial activities, the horizontal and vertical analyses of the balance, profit (loss) of the bank were performed. The main financial rates and indicators of the AB AB Šiaulių bankas assessing the profitability, performance efficiency, liquidity and capital risks were calculated. The assessed financial relative rates and indicator demonstrate the state of the bank and the perspectives thereof, therefore it is possible to seek for method to minimise or even to eliminate timely the threat of bankruptcy. The bankruptcy risk of the AB Šiaulių bankas was assessed using E. Kaciak and E. Eygi Erdogan’s bankruptcy probability models.

LR fizinių asmenų bankroto įstatymas įsigaliojo 2013 m. kovo 01 d. Šiuo metu stinga tiek teismų praktikos, tiek ir teisės mokslininkų darbų aiškinant bei taikant fizinių asmenų bankroto įstatymo nuostatas. Šis stygius ypač jaučiamas sutuoktinio ir vaikų teisių apsaugos srityje- teismų praktika ir teisės doktrina tik netiesiogiai arba menkai nagrinėja klausimą, kaip turėtų būti užtikrinamos sutuoktinio ir vaikų teisės fizinio asmens bankroto procese. Šio darbo tyrimo tikslas- nustatyti kaip pasireiškia bei kokių ypatumų įgauna sutuoktinio ir vaikų teisių apsauga fizinio asmens bankroto procese. Šiam tikslui pasiekti Autorė analizuoja subjektus, kurie atsakingi už vaikų teisių apsaugą fizinio asmens bankroto procese, sutuoktinio de jure ir de facto teisinę padėtį, išlaikymo klausimą, išieškojimo ribas, nuostatas, susijusias su privataus gyvenimo apsaugą bei klausimą, kokių ypatumų įgautų santuokos nutraukimo procesas jei vienas ar abu iš sutuoktinių pateiktų pareiškimą dėl bankroto bylos iškėlimo. Kompleksinė temos prigimtis lėmė, jog Autorė darbe nagrinėjo teismų praktiką bei teisės mokslininkų darbus ne tik fizinių asmenų bankroto srityje, tačiau ir šeimos teisės, teismo sprendimo vykdymo srityse. Darbe papildomai pasiremiama kitų valstybių įstatymų nuostatomis bei jų taikymo praktika. Remiantis istoriniu ir lyginamuoju metodais Autorė atskleidė fizinių asmenų bankroto paskirtį bei šios paskirties įtaką sutuoktinio ir vaikų teisėms. / Lithuanian Law on the bankruptcy of natural persons came into force on the 1st of March 2013. At the moment there is a lack of both- case law and legal doctrine- on the interpretation and implementation of personal bankruptcy law provisions. This lack is especially seen in the spousal and child protection- the case law and the legal doctrine only indirectly or poorly analyze the subject of how the protection of the spouse and children in the personal bankruptcy procedure should be implemented. The purpose of the Study is to determine how manifests the protection of the spousal and the children rights in the personal bankruptcy procedure and if there are any changes. An Author in order to achieve this goal analyzes the entities that are responsible for the protection of children’s rights, the legal status of the spouse de facto and de jure, the boundaries of the debt collection, the provisions that are related to the protection of private family life and also the question how the personal bankruptcy would impact the divorce procedure. The complex nature of the subject have caused that an Author had to analyze not only the case law and the legal doctrine in the field of personal bankruptcy but also the case law and the legal doctrine in the field of family law and court decision enforcement. The case law and the legal provisions of other countries are analyzed by the Author additionally. On the basis of comparative and historical methods the Author disclose the purpose of... [to full text]

Darbe analizuojami subjektai, turintys teisę inicijuoti įmonės bankroto bylą, analizuojamos problemos, su kuriomis susiduria šie subjektai, įgyvendindami bankroto bylos iniciatyvos teisę. / The paper examines the entities, which have a right to initiate bankruptcy proceedings. The paper also clarifying aspects of the problem faced by these entities in bankruptcy initiation stage.

Lietuvos Respublikoje Fizinių asmenų bankroto įstatymas įsigaliojo nuo 2013 metų kovo 1 dienos. Fizinių asmenų bankroto tikslas atkurti nemokių skolininkų mokumą išlaikant pusiausvyrą tarp skolininko ir kreditorių interesų. Galimybė bankrutuoti suteikiama sąžiningiems asmenims. Vyrauja du bankroto modeliai mokumui atkurti: likvidavimas - kai likvidavus visą skolininko turtą grąžinamos skolos kreditoriams, likusi skolų dalis nurašoma; restruktūrizavimas - sudaromas mokumo atkūrimo planas, likviduojama didžioji dalis skolininko turo ir fizinis asmuo tam tikrą terminą siekia atkurti savo mokumą, visas lėšas, kurios yra didesnės nei jam palikta minimali lėšų suma pragyvenimui, skirdamas skolų padengimui. Po patvirtinto laikotarpio neapmokėtos skolos nurašomos. Kadangi bankroto proceso metu dažniausiai yra pažeidžiami teisėti kreditorių interesai, būtina užtikrinti, kad bankrutuos sąžiningas asmuo. Asmens sąžiningumas preziumuojamas, LR Civiliniame kodekse yra numatyti sandorių atvejai, kuomet preziumuojamas nesąžiningumas. Tačiau skolininkas gali būti nesąžiningu ir nesudaręs nesąžiningumo prezumpcijoje numatytų sandorių. Skolininko nesąžiningumas gali pasireikšti šiais būdais: melagingų duomenų pateikimas, tyčinis duomenų nuslėpimas, mokumo atkūrimo plano nevykdymas, mokumas atsiradęs dėl žalingų įpročių, neatsakingų veiksmų ar padarytų nusikaltimų ir kt. Melagingi arba nuslėpti duomenys yra viena iš didžiausių sukčiavimo bankroto procese problemų su kuria susiduria visos... [toliau žr. visą tekstą] / Individuals bankruptcy law in Republic of Lithuania came into force on March 1, 2013. Big breakthrough in personal bankruptcy is considered the bankruptcy law adopted in England 1883. Following England in 1898 the bankruptcy law was adopted in Unites States, and later in the over countries. Now the possibility for natural persons to bankrupt is legalized in most of the European countries, USA, Canada, Australia and others. The purpose of personal bankruptcy law is to restore the solvency of insolvent persons keeping the balance between debtor and creditor interests. That means to restore individual to viable economic market while protecting their dignity, and encourage repayment of debts to creditors and income legalization. Such individuals debt relief pose creditors complains because their rights are restricted to recover the money they have lent, to earn the interest, and this is detriment of their property interests. Both, in the "fresh start" doctrine and law accentuate that the bankruptcy procedure applies only to honest person, so it is necessary to ensure an adequate legal framework, which would prevent the debtor's fraudulent actions. Dominates two types of bankruptcy models to restore solvency: Liquidation - after liquidation of all debtor's assets the repayments to creditors are maid, with remaining debts debtor is relieved; Restructuring - after solvency restoration plan is accepted, the main debtor asset is liquidated, a natural person seeks the restoration plan... [to full text]

In der vorliegenden Arbeit werden theoretische und praktische Probleme, die wegen der materiellen Haftung eines individuellen Unternehmens und seines Besitzers entstehen, analysiert, wenn das Unternehmen unter der Insolvenzerklärung ist und aufgelöst wird. Es wird eine Vervollkommnung der geltenden Rechtsakte vorgeschlagen, die eine Insolvenz des individuellen Unternehmens und die materielle Haftung seines Besitzers reglementieren.

The purpose of this work was to study the ability of the Slacks-Based Model of Data Envelopment Analysis in the prediction of corporate failure of non-manufacturing companies as compared to Altman’s Z’’ score model. This research looks at non-manufacturing firms specifically and attempts to classify companies without looking at the asset size of the firm. A DEA model based on the Altman’s Z’’ score financial ratios was created as well as a revised DEA model. The overall accuracy of the models showed the revised DEA model to be more accurate than the original DEA model as well as the Altman Z’’ score. This indicated that bankruptcy could be predicted without the use of total assets or liabilities as variables. This also showed the ability of an SBM DEA model to predict bankruptcy.

The purpose of this work was to study the ability of the Slacks-Based Model of Data Envelopment Analysis in the prediction of corporate failure of non-manufacturing companies as compared to Altman’s Z’’ score model. This research looks at non-manufacturing firms specifically and attempts to classify companies without looking at the asset size of the firm. A DEA model based on the Altman’s Z’’ score financial ratios was created as well as a revised DEA model. The overall accuracy of the models showed the revised DEA model to be more accurate than the original DEA model as well as the Altman Z’’ score. This indicated that bankruptcy could be predicted without the use of total assets or liabilities as variables. This also showed the ability of an SBM DEA model to predict bankruptcy.

The aim of this thesis is to improve our understanding of the causes of organisational crisis. As crisis genesis research is still in its infancy, the main objective is to develop a theoretical framework that is well-grounded in data of crisis-causal processes. The first part of the literature review examines the need for crisis-causal research and comes to the following conclusions: Crises are significant phenomena for organisations. During crises, a company�s survival is threatened and its central functions are deeply affected. Although interest in crisis research developed strongly over the last decade, the field is still in a pre-paradigmatic stage that requires an inductive logic of inquiry. In addition, the majority of research in this field is focused on the consequences of crises. This preponderance towards crisis consequences leaves crisis-causal research under-theorised. Hence, theory-building on the genesis of organisational crisis represents an important gap that needs to be addressed. The second part of the literature review presents the small field of extant causal research on crises as well as on crisis-related phenomena such as disasters. Insights of these studies are used to pre-specify potentially relevant constructs as well as to develop methodological implications for the subsequent theory-building task. In this thesis a case study methodology is employed. Four cases of crisis-causal processes in large U.S. public companies were examined in-depth. Firstly, a within-case analysis was conducted. Secondly, the results of each case were compared in an across-case analysis. For both analyses, four analytical strategies were employed, namely a quantification strategy, a narrative strategy, a visual mapping strategy and, most importantly, a grounded theory strategy. The results of the analysis are five well-grounded constructs that aim to explain the crisis-causal process common across cases. These constructs are the building blocks for two theoretical frameworks developed in this thesis. While the first framework presents a simple graphic depiction of these constructs, the second framework demonstrates how these constructs are linked. In general, the results suggest that a crisis is caused by a combination of company-specific factors and underlying dynamics that evolve through three distinct phases in an exponential fashion: a phase of stability (pre-crisis stage), a phase of increasing instability (crisis onset) and a phase of resolution (crisis and its aftermath). By setting up positive feedback loops that continually magnify the severity of problems generated by events, a self-reinforcing vicious cycle is established that increases the onset of crisis at an exponentional rate. The results suggest that a crisis unfolds due to a problem structure which becomes increasingly intractable. This is accompanied by an increasing number of events that the organisation needs to deal with as it approaches the crisis point. In addition, three underlying dynamics were identified as crisis-contributing factors: a process of increasing denial, a process of decreasing degrees of freedom and a process of decreasing support of key players. The thesis closes with a summary and discussion of the results. It is illustrated to what extent the theory developed in this work links to concurring and conflicting findings of the extant body of crisis knowledge.

Zugl.: Tübingen, Universiẗat, Diss., 2007.

Thesis (doctoral)--Universität, Giessen, 2006. / Includes bibliographical references (p. 253-271).