Disertační práce se zabývá vývojem insolvencí českých podniků a to zejména z pohledu historického a ekonomického vývoje a z pohledu právní úpravy insolvenčních (dříve konkursních) řízení. V teoreticko-metodologické části práce je uveden přehled tuzemských a zahraničních modelů predikce finanční tísně, které jsou nejčastěji využívány za účelem rozpoznání hrozícího bankrotu. Aplikační část je věnována rozboru vybraných modelů a praktickému zhodnocení jejich vypovídací schopnosti na vzorku podniků z různých odvětví. Cílem práce bylo zhodnocení zda je možné pro tuzemské podniky využít modely vytvořené v zahraničí a dále zda jsou modely universálně využitelné bez ohledu na odvětví.

In this thesis will be discussed about selected models of general evaluation of company which will be applied to companies in decline. After a short introduction of the thesis will follow the theoretical and methodological apparatus in which selected bankruptcy and solvent models will be described, then there will be described the method of their calculation and interpretation of the results generated. In the practical part models will be applied to selected companies which are in decline and results will be compared. At the conclusion will be evaluated the ability of these models to predict the deteriorating financial situation of company or its bankruptcy and will be discussed their advantages and weaknesses and their potential explanatory ability for firms in the Czech market conditions.

The German State promotes the setting up of private pension insurance from a tax perspective, in particular via life insurance. This is done with the aim of citizens not being dependent on social benefits when they reach old age (principle of subsidization). This is contrasted with the interests of the creditors of the citizens whose monetary claims are protected by the protection of property requirement of the constitution. The building up of assets and asset protection among citizens therefore involves tension between the interests of creditors and realizing retirement pension assets. Taking life insurance as an example, the investigation shows that protection of creditors in Germany is predominant. Protection of the life insurance asset dominates in Switzerland and even more so in Liechtenstein. From the point of view of welfare economics, Germany offers assets protected against enforcement, which only protects pension payments below the subsistence level. Life insurance in Switzerland and Liechtenstein offer "homo economicus" -- above all the self-employed -- additional asset protection for taking care of the family.

The aim of this thesis is to describe some of the well-known, as well as several less-known, prediction models, and to verify their ability of predicting bankruptcy in the conditions of the Czech Republic. The theoretical part of the thesis contains descriptions of these models, equations to calculate them and ways of results evaluation. Models by both Czech and foreign authors are presented. The practical part of the thesis verifies the ability of these models to predict bankruptcy on a sample of eight randomly selected companies which suffered serious financial problems. At the end of this thesis, the results from evaluating of these companies by prediction models are summarized.

This thesis is focused on issues of indebtedness of the Czech Republic and surrounding EU area countries. The theoretical part explains this topic generally, reasons and kinds of indebtedness, division indebted countries, the measuring of indebtedness and possible ways to reduce or eliminate incurred debt. The practical part is focused on recording and comparing specific parameters of debts of the ČR and EU region for the specific period of time and it is also focused on identifying mutual and different attributes of economic development of the states. The end summarizes generated information and gives a solution to the debt problems of local area countries at the present time.

The bankruptcy is examined insufficiently in spite of the fact of its significancy. The aim of this diploma thesis was to define the bankruptcy, examine the economic possibilities of its settlement, analyse causes and consequences of the bankruptcy and find prevention and treatment. The thesis distinguishes bankruptcy of private subject and sovereign bankruptcy. The paradox of the monetary system is shown as primary cause of both private and state bankruptcy. Debt fiat money is created throughout credit expansion which generates malinvestments (Austrian economic theory of monetary cycles) and causes bankruptcies. On the other hand, financial system is based on necessity of permanent harmful issuance of credit fiat money which is issued by commercial banks (not by central banks). Furthermore, diploma thesis uses the criteria of Moody's rating agency as appropriate approximation of secondary causes of sovereign bankruptcy. The next part evaluates the impacts of bankruptcy (sovereign and private) on global financial markets and monetary unions. Credit freeze, run on banks, panics and collapse of the financial system are shown as the most substancial consequences of bankruptcy. In globalized world, the state bankruptcy is not isolated event. Financial institutions in other countries can be possible holders of devaluated (government) bonds. This study evaluates the impact of the bankruptcy on the monetary union. Currency devaluation is a common instrument of facing the consequences of bankruptcy which is not applicable in case of membership in monetary union. So, the bankruptcy of one member affects entire monetary union. In the next step, the study aims to examine topic of institucional solution of sovereign bankruptcy. Thesis uses private bankruptcy law (specifically Czech Insolvency Act) to formulate the possibilities of state bankruptcy settlement. Bankruptcy (In Czech: Konkurz), Reorganization (In Czech: Reorganizace), Debt clearance (In Czech: Oddlužení), Restructuring (In Czech: Restrukturalizace) and Fusion-acquisition (In Czech: Akvizice a fúze) are analyzed as options of sovereign bankruptcy solution. The instances of some threaten European countries are analyzed in the last part of thesis.

Diploma thesis analyses state aid to financial sector provided by central banks and governments in USA and EU during recent financial crisis. In the deepest stage of the crisis central banks provided great amounts of liquidity in order to keep financial institutions afloat. Then, governments provided guarantees for debts which hepled financial institutions to finance themselves at lower costs. Capital injections and asset guarantees were also provided. In aggregate, the government measures had impact on reducing risk premiums but did not support stock prices. BoE and Fed implemented quantitative easing. Its only impact was decrease of yields of government bonds. All measures failed to restore robust growth of credit to real economy. There is a strong effect of the crisis and provided mesures on the increase of government debts.

The thesis deals with the level of financial literacy of secondary school students. At the beginning of the thesis I mainly focused on general issues regarding financial literacy, I explained the essence and justified the need for financial education. I describe current development and practices in the implementation of financial literacy in schools. I devote considerable attention to analysis of pedagogical documentation. My focus is not only theoretical but also practical comparing of financial literacy levels two fields of study from one of the same secondary school educational process and I suggest didactic processing the chosen topic. In conclusion I evaluated the problems of financial literacy.

This Diploma thesis deals with insolvency proceedings with greater focus on the institute of personal bankruptcy. The thesis is divided into eight chapters and aims to provide a theoretical background and legal analysis of insolvency law, its course and kinds of insolvency proceedings with emphasis on the institute of personal bankruptcy. The practical part is based on the analysis of specific insolvency proceedings at the Regional Court in Prague and points out problematic or controversial passages of the Insolvency law, then work suggests legislation, de lege ferenda, along with the creation of a specific set of recommendations and practical information for debtors.

The diploma thesis Development analysis of consumer loans in the Czech Republic and Slovakia describes the development and the structure of household debts in the Czech and Slovak Republic with major focus on the consumer loans development in both countries. Theoretical part is dedicated to the determination of different loan products for households, and the description of legislation related to consumer loans in both countries. The analysis of each market observes household debts and the development of consumer loans. The development is compared with elementary bank and macroeconomics measures which mostly influence demand for consumer loans. The final part focuses on the comparison of the results and findings between Czech and Slovak market.