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Debts relief of natural persons - entrepreneurs The diploma thesis deals with the topic of discharge of debts relief of natural persons - entrepreneurs in the Czech legal system. The aim of the work is mainly to provide insight into the current regulation of debt relief for enterpreuners and to summarize the historical development of this institute. The diploma thesis is divided into an introduction, seven chapters and a conclusion. The first chapter deals with the general issue of debts in the Czech Republic and its reasons. The chapter emphasizes the two most common reasons for indebtedness of individuals in the Czech Republic, which are bank loans and non-bank loans. The second chapter defines the concept of bankruptcy and its conditions under the Insolvency Act. In this chapter, special attention is paid to rebuttable presumptions of bankruptcy and their fulfillment. In addition, this chapter also lists ways to deal with bankruptcies and briefly explains the differences between those. The third chapter deals in detail with debt relief as one of the ways to deal with bankruptcy. This chapter describes the individual phases of debt relief and also the methods of it according to current legislation. The fourth chapter contains the definition of the term entrepreneur according to the Civil Code. In...

This dissertation argues that the Anglo-Egyptian colonial encounter of 1805-1954 colonized Ottoman Egypt through the introduction of Western calculative technologies such as the census, accounting and auditing. These calculative technologies reorganized the community by usurping its powers and endowing it in the state. They replaced prior negotiated forms of enumeration in which the community organized itself and its information gathering apparatuses such as collective taxation, cadastral surveys and pious philanthropic endowments. The first chapter tracks the birth of the census in Egypt and the introduction of a new modality of power. The second chapter shows that pious Muslim endowments were once the predecessor to the joint-stock corporation, but without its surplus extracting mechanism and accumulation ethic. For the state to be born, these endowments had to be seized – usurping the community’s enumerative powers. The third chapter argues that Egypt was granted sovereignty in 1840 based on its ability to pay its colonial financial obligations and financial reform. The fourth chapter explores a court case filed in 1924 by Nathan Rothschild, who sued to guarantee that Egypt continued to pay its debt obligations, making Egypt subservient to a colonial form of sovereignty even after independence in 1922. Chapter five closes by reflecting on postcolonial sovereignty after British evacuation of Egypt in 1954. It argues that Britain set the terms of decolonization by using Egyptian financial obligations and sterling balances deposited in London as bargaining chips.

The stochastic structures of the market value of outstanding United States Treasury Bills are estimated using three different time disaggregation. The three calculated models with different sampling periods are compared to each other. A description of the investigation, the discussion of the selected models, and several observations drawn are included. / M.A.

The problem called debt overhang has recently been observed in international financial relations between a sovereign country and foreign commercial banks. The term “debt overhang” expresses the situation where a sovereign country has borrowed money from foreign banks and has been unable to fulfill the scheduled repayments for some time. We formulate this problem as a noncooperative game with the lender banks as players where each decides either to sell its loan exposure to the debtor country at the present price of debt on the secondary market, or to wait and keep its exposure. We propose two approaches: a one-period approach (Chapter II), and a direct dynamic approach (Chapter III). In the one-period approach, we consider a representative period, while in the dynamic approach, the whole dynamics is directly considered. Both approaches are consistent and complementary in that the first approach considers the effect of a large number of banks, and the second approach captures the dynamic nature of the problem. In the one-period approach, we consider the behavior of many banks. In the model with n lender banks, there are many pure and mixed strategy Nash equilibria. However we show that in any equilibrium, the resulting secondary market price remains almost the same as the present price when the number of banks is large. In addition, we discuss the structure of the set of Nash equilibria. The second approach is a direct dynamic formalization of the same problem with two creditor banks. We show that in the dynamic game there exist three types of subgame perfect equilibria with the property called the time continuation. We consider the relationships between the equilibria of the dynamic game and those of the one-period approach and show that the one-period approach does not lose much of the dynamic nature of the problem. In every equilibrium, each bank waits in every period with high probability, and this probability is close to 1 when the interest rate is small. If the price function of debt is approximated by some homogeneous function for large values of debt, then the central equilibrium probability becomes almost stationary in the long run. The stationary probability is relatively high as long as the interest rate is low. Finally, in Chapter IV, we consider the duration of debt overhang with two lender banks. We show that the equilibrium duration of debt overhang converges to a constant when the length of a subperiod tends to zero. The constant is large when the degree of homogeneity of the price function is high. When the degree of the homogeneity is low, the constant is close to In 2/ In β², where β is the annual interest factor. These results as a whole are interpreted as a tendency for the problem of debt overhang to persist over a long time. / Ph. D.

Práce se zabývá městem Soběslav, které patřilo pánům z Rožmberka a dochoval se v něm soubor testamentů z let 1455-1550. Soubor se skládá celkem z 83 listinných testamentů. Práce nejprve popisuje testamentární praxi (proces vzniku testamentu) a soubor soběslavských testamentů. Samotný výzkum se zabývá nejprve testátory, kteří byli spřízněni nějakým druhem rodinné vazby. Podrobněji se práce zabývá jednou z těchto rodin, rodinou Račmanů. Druhá část výzkumu se věnuje dluhům a pohledávkám uvedených v testamentech. Tato část se zabývá lokalitami, se kterými vedli testátoři své obchody. Klíčová slova: Soběslav, testamenty, rodinné vztahy, dluhy, pohledávky Annotation Object my diploma's work is Soběslav town, which it belonged to lord of Rozumberk. There was still in existence collection of testaments from years 1455-1550. Collection is comprised of 83 testaments. The work discribes proces sof genesis testaments and collection Soběslav's testaments. First part of study pursue testátore, which they were akin to families. The work detailed discribes of family Račman. Second part of study disciribes by analysis debts and outstandings debt in testaments. This part discribes lokalities, where testátore made their business. Keywords: Soběslav, testaments, family relations, debts, outstanding debts

The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.

Thesis (Ph. D.)--Clark Atlanta University, 1991. / Includes bibliographical references (leaves 341-355).

This thesis examines how sovereign lending, i.e. the practice of lending capital to sovereigns, has changed since the early nineteenth century. It tackles this question by investigating how lenders have thought about sovereigns for the past two centuries, focusing on the tools they have used to know and represent them. I argue that there was a critical shift in the early twentieth century in terms of the kinds of knowledge lenders deployed to know sovereigns. This shift differentiates the old sovereign lending from the new. In the old sovereign lending, merchant banking families such as the Rothschilds knew sovereigns through intensely personal relations based on gentility, whereas in the new sovereign lending, joint stock banks, credit rating agencies and international institutions largely came to know sovereigns through statistics. Though difficult to imagine nowadays, the description of sovereigns through quantifiable facts (the original definition of 'statistics') was revolutionary for early twentieth century lenders. Despite constituting the origins of sovereign credit ratings, this key shift has been overlooked in all major studies about sovereign debt. The new sovereign lending rose to prominence from the interwar period to the 1970s and now defines our world. The identification of this crucial shift is based on the development and application of the concept of forms of knowledge. Forms of knowledge refer to enduring ways of knowing and representing the constituent units of the international system used by international practitioners (e.g. diplomats, military strategists, financiers, and international lawyers). Examples of forms of knowledge include, but are not limited to, modern cartography, international treaties, statistics, gentility, and heraldry. The use of this concept is that it leads to a better understanding of how international practitioners and their practices undergo radical changes. In so doing, it provides a firmer empirical grasp on the question of how fundamental discontinuities arise in international relations.