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Ändring av förmånsrättslagen : Hjälpa eller stjälpa en oprioriterad borgenär?Lindsten, Carl-Johan, Börjesson, Ann, Gustafsson, Petter January 2005 (has links)
<p>The law of preferential rights has, since the 70’s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path. The new law was implemented in January 2005. The law of företagshypotek was replaced by the law of företagsintekning which purpose was to give the unprioritzed creditors a greater chance to receive refunds on their claims. Företagsinteckning is only giving the prioritiested creditors 55 % instead of the former 100 % of the nominal value.</p><p>The debate concerning this new law has been about the fear that it is now harder for companies to get loans, since the banks have become more restricted in their credit granting with företagsinteckning as collataral security. In addition, the banks have also expanded their factoring and leasing services in order to own the companies balance sheet, thus own all things that can be transformed into money. This leads us up to the question: Will the new law make it better for the unprioritized creditors when bankrupsy of their debtors occurs?</p><p>Our purpose is to describe and explain the consequences that will occur after the change of the preferential rights for the unprioritized creditors.</p><p>This essay is delimited to focus on the unprioritized creditors and the law change concerning the change from företaghypotek to business mortgage.</p><p>We have concluded that the implemented law change is not an improvement for the unprioritized creditor’s situation when bankrupsy of their debtors occurs, contrary to the purpose of the new law. The banks new ways concerning credit granting and new services could easily spoil the intended effect, and might even leave them worse off.</p> / <p>Förmånsrättslagen har länge givit företagshypotek en hög prioritet vid konkurser. Näst efter konkursboets egna kostnader och panträtterna har de haft full återbetalningsrätt. Detta har inneburit att de lägre prioriterade fordringsägarna i många fall har fått se sina fordringar förverkas efter att innehavaren av företagshypoteksbrevet, oftast en bank, ta-git sin del av kakan. Många länder har under de senaste åren frångått detta system och 2003 beslutades att Sverige skulle göra likadant. Den nya lagens övergångsregler trädde i kraft 1:a januari 2004 och lagen i sin helhet 1:a januari 2005. Lagen om företagshypotek ersattes av lagen om företagsinteckning och har som syfte att ge en större skara ford-ringsägare chans till utdelning vid bolagskonkurser. Detta genom att inteckningen endast ger rätt till 55 % av företagsinteckningens nominella belopp som prioriterad utdelning, mot tidigare 100 % av företagshypoteket.</p><p>Den kritik som riktats mot den nya lagen har varit att det blir svårare för företag att få tillgång till främmande kapital på grund av att bankerna har blivit mer restriktiva i sin långivning med företagsinteckningen som säkerhet. Dessutom har bankerna utvidgat leasing och factoringtjänsterna för att på så sätt kunna äga ett företags balansräkning som kompensation för sina försämrade villkor. Detta leder oss till frågeställningen: Kommer den nya förmånsrättslagstiftningen förbättra situationen för de fordringsägare som står sist i prioriteringsordningen, vid konkurs av dess gäldenär?</p><p>Vårt syfte är att beskriva och förklara de konsekvenser som ändringen den 1:a januari 2004 av förmånsrättslagstiftningen kommer att föra med sig för de oprioriterade fordringsägarna.</p><p>Arbetet är skrivet med fokus på de oprioriterade fordringsägarna. När det gäller lagändringen fokuserar vi på den del som handlar om ändringen från företagshypotek till företagsinteckning.</p><p>Vår slutsats är att den genomförda lagändringen inte är en förbättring för de oprioriterade fordringsägarnas situation vid konkurs av dess gäldenär, alltså raka motsatsen till syftet med den nya lagens införande. Bankens ändrade kreditmönster skulle utan någon större insats kunnat omintetgöra den förbättring som lagändringen var tänkt att medföra.</p>
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Asmenų pasikeitimo prievolėje ypatumai / Peculiarities under persons changes in obligationKrukonis, Tautvydas 13 January 2007 (has links)
Civilinės teisinės apyvartos dalyviai neretai savo teises ir pareigas realizuoja, taikydami
asmenų pasikeitimo prievolėje institutą, tačiau netinkamas minėtą institutą reglamentuojančių
teisės normų aiškinimas gali tapti kliūtimi įgyvendinant ir vykdant asmenų teises bei pareigas.
Todėl darbe keliama problema: kaip turi būti aiškinami kai kurie asmenų pasikeitimo
prievolėje aspektai ir kokių reikalavimų turi būti laikomasi, siekiant tinkamai realizuoti
kreditoriaus ir skolininko pasikeitimo sutartinėje prievolėje institutus.
Siekiant išspręsti iškeltą problemą šiame darbe atskleidžiama asmenų pasikeitimo sutartinėje
prievolėje samprata, apžvelgiami reikalavimo perleidimo, faktoringo, subrogacijos skolos
perkėlimo reglamentavimo ypatumai pagal romėnų teisę, kai kurių užsienio valstybių teisę, būsimąjį
Europos civilinį kodeksą, reikalavimo perleidimas ir skolos perkėlimas atskiriami nuo į juos
panašių institutų. Darbe taip pat atskleidžiami esminiai reikalavimo perleidimo ir faktoringo
teoriniai ir praktiniai aspektai: atvejai, kai draudžiama ar ribojama perleisti reikalavimo teisę,
skolininko padėtis perleidžiant reikalavimą, cesijos ir faktoringo sutarties samprata, forma, turinys,
pradinio kreditoriaus atsakomybės ypatumai. Parodant kai kuriuos skolininko pasikeitimo
sutartinėje prievolėje aspektus, atkreipiamas dėmesys į draudimus perkelti skolą, skolos perkėlimo
būdus, skolos perkėlimo sutarties sampratą, formą bei turinį, analizuojama kreditoriaus sutikimo
reikšmė, skolos... [to full text] / The participants of civil legal turnover often use the institute of a change of persons to implement their rights and obligations. However, inaccurate interpretation of legal norms regulating this institute may hamper the realization of the rights and obligations.
Therefore, the problem arises - how some aspects of a change of persons in an obligation should be interpreted and what particular requirements should be followed in pursuance of appropriate realization of institutes of a change of creditor or debtor in a contractual obligation.
In order to solve the problem pointed out this work reveals the concept of a change of persons in a contractual obligation, analyses peculiarities of regulation of the assignment of claims, factoring, subrogation and delegation of debts upon Roman law, law of some of the foreign countries and the future European Civil Code, as well as distinguishes the assignment of claims and delegation of debts from similar institutes. The work also covers the essential theoretical and practical aspects of the assignment of claims and factoring: the injunctions and restrictions to assign a claim, the status of the debtor of the assignment of the claim, the conception of the cessio and factoring agreements, its form, content, and undertakings of an assignor. While analysing some aspects of the change of a debtor in a contractual obligation the analysis of restrictions to delegate a debt, the ways of delegation, the conception of the agreement to delegate a... [to full text]
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Teisių ir pareigų, kylančių sandorio pagrindu, perleidimas tretiesiems asmenims / The transfer of rights and obligations that are rising out of the contract, to the third partyKurpienė, Marta 03 July 2012 (has links)
Šiame darbe autorė nagrinėja reikalavimo perleidimo ir faktoringo institutų teisinio reglamentavimo ypatumus, jų santykį, bei siekia nustatyti juos siejančius ir skiriančius požymius. Analizuojamos cesijos ir faktoringo sąvokos bei šių institutų teisinė prigimtis Lietuvos bei užsienio civilinės teisės sistemoje, apžvelgiama susiklosčiusi Lietuvos Aukščiausiojo Teismo praktika. Cesijos ir faktoringo teisiniais santykiais yra siekiama tų pačių tikslų – perleisti reikalavimo teisę. Cesijos ir faktoringo teisinis reglamentavimas, kuris įtvirtintas Lietuvos Respublikos Civiliniame kodekse, suponuoja išvadą, kad cesija neabejotinai sudaro pagrindinį faktoringo sutarties elementą. Darbe siekiama ne tik atskleisti reikalavimo perleidimo ir faktoringo prigimtį, bet ir išanalizuoti kokiais būdais reikalavimas gali būti perleistas, kokios teisės ir pareigos yra suteiktos cesijos ir faktoringo sandorio šalims. Daug dėmesio skiriama reikalavimo perleidimo bei faktoringo sąlygų nustatymui ir analizavimui. Taip pat aptariamos minėtų institutų pasekmės. Tyrimas remiasi Lietuvos, Rusijos, Vokietijos, Prancūzijos ir Jungtinės Karalystės teisinio reglamentavimo ir mokslinės lietartūros analize. Yra pateikiama minėtų valstybių teisės doktrinų atstovų teiginiais nagrinėjamais aspektais, lyginamas šalių teisinis reglamantavimas taikant cesijos ir faktoringo institutus. Magistro baigiamojo darbo pabaigoje autorė pateikia tyrimą apibendrinančias išvadas. / In this final master thesis author is analyzing regulatory features of an assignment of claim and factoring institutes and also seeks to determine the main differences and the similarities of them. The conception of an assignment of claim and factoring, the legal nature of these institutes in Lithuania and foreign civil law systems are analyzed, additionally the emerged court practice of the Supreme Court of Lithuania are being discussed in the work.
The purpose that the creditor seeks using an assignment of claim or factoring is the same – to transfer the valid claim. The legal regulation of an assignment of claim and factoring, provided in the Civil Code of the Republic of Lithuania, supposes the conclusion that an assignment of claim certainly is the main element of the factoring agreement. In this work author seeks nor only to reveal the nature of an assignment of claim and factoring, but also to analyze the ways a valid claim can be transferred. He also uncovers the rights and obligations of the parties of an assignment of claim and factoring agreement. This thesis at large scale approaches to detection and analyzation of conditions of an assignment of claim and factoring. Also the consequences of these institutes are being discussed.
Research is based on Lithuanian, Russian, French, German and United Kingdom‘s deep analysis of legal regulation and existing academical literature. Author compares and discusses various affirmations of spokesmen representing... [to full text]
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The pactum de non cedendo :a re-evaluationKelly Dawn Sunkel January 2009 (has links)
<p>Since the pactum de non cedendo is prohibitory by its nature and operation, our law should have proceeded with caution when determining its effect. This, unfortunately, is not what transpired in the locus classicus decision. Nor did subsequent cases correct this fatal ratio. The distressing truth is that the old authorities, upon whom the locus classicus judgment is based, were in all probability not writing about pacta de non cedendo. Strangely enough, when this was suggested by an academic in the field, it elicited no response. The lack of response evidences a lack of interest in the topic in general, partly due to the uncertain state of affairs in which the pactum de non cedendo operates, and partly due to the courts&rsquo / unwillingness to rectify the situation. Despite the waning interest, the pactum de non cedendo is prevalent and appears in many types of contracts, most recently in the powerhouse factoring industry, and cannot simply be swept under the rug. This dissertation breathes new life into the pactum de non cedendo and discusses its validity and effect from a fresh perspective: A commercial perspective with a strong influence from American law. Hopefully this re-evaluation of the pactum de non cedendo will re-capture the attention of academics and judges alike, so that those in the position to do so, will re-consider its validity and effect.</p>
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Steuerharmonisierung durch die Rechtsprechung des EuGH am Beispiel der deutschen umsatzsteuerrechtlichen Behandlung des Factoring /Krause, Estrid. January 2008 (has links)
Zugl.: Tübingen, Universiẗat, Diss., 2008.
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Minimização ótima de classes especiais de funções booleanas / On the optimal minimization of espcial classes of Boolean functionsCallegaro, Vinicius January 2016 (has links)
O problema de fatorar e decompor funções Booleanas é Σ-completo2 para funções gerais. Algoritmos eficientes e exatos podem ser criados para classes de funções existentes como funções read-once, disjoint-support decomposable e read-polarity-once. Uma forma fatorada é chamada de read-once (RO) se cada variável aparece uma única vez. Uma função Booleana é RO se existe uma forma fatorada RO que a representa. Por exemplo, a função representada por =12+134+135 é uma função RO, pois pode ser fatorada em =1(2+3(4+5)). Uma função Booleana f(X) pode ser decomposta usando funções mais simples g e h de forma que ()=ℎ((1),2) sendo X1, X2 ≠ ∅, e X1 ∪ X2 = X. Uma decomposição disjunta de suporte (disjoint-support decomposition – DSD) é um caso especial de decomposição funcional, onde o conjunto de entradas X1 e X2 não compartilham elementos, i.e., X1 ∩ X2 = ∅. Por exemplo, a função =12̅̅̅3+123̅̅̅ 4̅̅̅+12̅̅̅4 é DSD, pois existe uma decomposição tal que =1(2⊕(3+4)). Uma forma read-polarity-once (RPO) é uma forma fatorada onde cada polaridade (positiva ou negativa) de uma variável aparece no máximo uma vez. Uma função Booleana é RPO se existe uma forma fatorada RPO que a representa. Por exemplo, a função =1̅̅̅24+13+23 é RPO, pois pode ser fatorada em =(1̅̅̅4+3)(1+2). Esta tese apresenta quarto novos algoritmos para síntese de funções Booleanas. A primeira contribuição é um método de síntese para funções read-once baseado em uma estratégia de divisão-e-conquista. A segunda contribuição é um algoritmo top-down para síntese de funções DSD baseado em soma-de-produtos, produto-de-somas e soma-exclusiva-de-produtos. A terceira contribuição é um método bottom-up para síntese de funções DSD baseado em diferença Booleana e cofatores. A última contribuição é um novo método para síntese de funções RPO que é baseado na análise de transições positivas e negativas. / The problem of factoring and decomposing Boolean functions is Σ-complete2 for general functions. Efficient and exact algorithms can be created for an existing class of functions known as read-once, disjoint-support decomposable and read-polarity-once functions. A factored form is called read-once (RO) if each variable appears only once. A Boolean function is RO if it can be represented by an RO form. For example, the function represented by =12+134+135 is a RO function, since it can be factored into =1(2+3(4+5)). A Boolean function f(X) can be decomposed using simpler subfunctions g and h, such that ()=ℎ((1),2) being X1, X2 ≠ ∅, and X1 ∪ X2 = X. A disjoint-support decomposition (DSD) is a special case of functional decomposition, where the input sets X1 and X2 do not share any element, i.e., X1 ∩ X2 = ∅. Roughly speaking, DSD functions can be represented by a read-once expression where the exclusive-or operator (⊕) can also be used as base operation. For example, =1(2⊕(4+5)). A read-polarity-once (RPO) form is a factored form where each polarity (positive or negative) of a variable appears at most once. A Boolean function is RPO if it can be represented by an RPO factored form. For example the function =1̅̅̅24+13+23 is RPO, since it can factored into =(1̅̅̅4+3)(1+2). This dissertation presents four new algorithms for synthesis of Boolean functions. The first contribution is a synthesis method for read-once functions based on a divide-and-conquer strategy. The second and third contributions are two algorithms for synthesis of DSD functions: a top-down approach that checks if there is an OR, AND or XOR decomposition based on sum-of-products, product-of-sums and exclusive-sum-of-products inputs, respectively; and a method that runs in a bottom-up fashion and is based on Boolean difference and cofactor analysis. The last contribution is a new method to synthesize RPO functions which is based on the analysis of positive and negative transition sets. Results show the efficacy and efficiency of the four proposed methods.
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Factoring a jeho vliv na finanční zdraví podniku / Factoring and its influence on companies financial healthKoutská, Lenka January 2017 (has links)
The thesis examines and evaluates the influence of the financing of receivables through factoring on the financial health of the recruitment agency Grafton Recruitment s.r.o. operating in the Czech Republic. The first part deals with the theoretical background of the company's assets and capital structure and with alternative sources of the company's funding focusing on factoring and it describes the financial analysis and the basic definition of the activity of recruitment agencies. The second part presents the above mentioned recruitment agency and applies theoretical knowledge to the data taken from financial statements starting by the fiscal year 2012 and ending by 2016, through selected methods of financial analysis. The next step is analyzing receivables according to the payment deadlines, which are processed from the company's internal accounting, then describing methods of use of factoring in the company and assessing its expenses. The final evaluation of the factoring effect on the company's financial health is based on results of horizontal and vertical analysis of the balance sheet and of profit and loss account, as well as on the indexes of profitability, activity, indebtedness and liquidity. The end includes aspects of the factoring impact on the rating of the company's financial health based on practical experiences.
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Minimização ótima de classes especiais de funções booleanas / On the optimal minimization of espcial classes of Boolean functionsCallegaro, Vinicius January 2016 (has links)
O problema de fatorar e decompor funções Booleanas é Σ-completo2 para funções gerais. Algoritmos eficientes e exatos podem ser criados para classes de funções existentes como funções read-once, disjoint-support decomposable e read-polarity-once. Uma forma fatorada é chamada de read-once (RO) se cada variável aparece uma única vez. Uma função Booleana é RO se existe uma forma fatorada RO que a representa. Por exemplo, a função representada por =12+134+135 é uma função RO, pois pode ser fatorada em =1(2+3(4+5)). Uma função Booleana f(X) pode ser decomposta usando funções mais simples g e h de forma que ()=ℎ((1),2) sendo X1, X2 ≠ ∅, e X1 ∪ X2 = X. Uma decomposição disjunta de suporte (disjoint-support decomposition – DSD) é um caso especial de decomposição funcional, onde o conjunto de entradas X1 e X2 não compartilham elementos, i.e., X1 ∩ X2 = ∅. Por exemplo, a função =12̅̅̅3+123̅̅̅ 4̅̅̅+12̅̅̅4 é DSD, pois existe uma decomposição tal que =1(2⊕(3+4)). Uma forma read-polarity-once (RPO) é uma forma fatorada onde cada polaridade (positiva ou negativa) de uma variável aparece no máximo uma vez. Uma função Booleana é RPO se existe uma forma fatorada RPO que a representa. Por exemplo, a função =1̅̅̅24+13+23 é RPO, pois pode ser fatorada em =(1̅̅̅4+3)(1+2). Esta tese apresenta quarto novos algoritmos para síntese de funções Booleanas. A primeira contribuição é um método de síntese para funções read-once baseado em uma estratégia de divisão-e-conquista. A segunda contribuição é um algoritmo top-down para síntese de funções DSD baseado em soma-de-produtos, produto-de-somas e soma-exclusiva-de-produtos. A terceira contribuição é um método bottom-up para síntese de funções DSD baseado em diferença Booleana e cofatores. A última contribuição é um novo método para síntese de funções RPO que é baseado na análise de transições positivas e negativas. / The problem of factoring and decomposing Boolean functions is Σ-complete2 for general functions. Efficient and exact algorithms can be created for an existing class of functions known as read-once, disjoint-support decomposable and read-polarity-once functions. A factored form is called read-once (RO) if each variable appears only once. A Boolean function is RO if it can be represented by an RO form. For example, the function represented by =12+134+135 is a RO function, since it can be factored into =1(2+3(4+5)). A Boolean function f(X) can be decomposed using simpler subfunctions g and h, such that ()=ℎ((1),2) being X1, X2 ≠ ∅, and X1 ∪ X2 = X. A disjoint-support decomposition (DSD) is a special case of functional decomposition, where the input sets X1 and X2 do not share any element, i.e., X1 ∩ X2 = ∅. Roughly speaking, DSD functions can be represented by a read-once expression where the exclusive-or operator (⊕) can also be used as base operation. For example, =1(2⊕(4+5)). A read-polarity-once (RPO) form is a factored form where each polarity (positive or negative) of a variable appears at most once. A Boolean function is RPO if it can be represented by an RPO factored form. For example the function =1̅̅̅24+13+23 is RPO, since it can factored into =(1̅̅̅4+3)(1+2). This dissertation presents four new algorithms for synthesis of Boolean functions. The first contribution is a synthesis method for read-once functions based on a divide-and-conquer strategy. The second and third contributions are two algorithms for synthesis of DSD functions: a top-down approach that checks if there is an OR, AND or XOR decomposition based on sum-of-products, product-of-sums and exclusive-sum-of-products inputs, respectively; and a method that runs in a bottom-up fashion and is based on Boolean difference and cofactor analysis. The last contribution is a new method to synthesize RPO functions which is based on the analysis of positive and negative transition sets. Results show the efficacy and efficiency of the four proposed methods.
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Operational Business Intelligence : en studie i automatisering av beslutsprocessen vid kreditbedömningarPersson, Lise-Lotte January 2011 (has links)
Operational Business Intelligence (OpBI) är en typ av Business Intelligence som används i det operativa arbetet och det röner mer och mer intresse. I samarbete med ett företag har en fallstudie genomförts med syftet att etablera och kontextualisera riktlinjer för att kunna införa en ökad automatiseringsgrad i en OpBI-lösning som används för kreditbedömning av fakturor. Studien har fokuserat på att undersöka vilka faktorer som påverkar finansieringsbolag vid val av automatiseringsgrad, val av parametrar att använda vid kreditbedömning samt val av antalet regler som styr automatiseringen. Inom ramen för fallstudien har en analys av det utvalda systemet utförts och intervjuer gjorts med kreditupplysningsbolagen som är leverantörer av de externa parametrarna samt intervjuer med sju finansieringsbolag som använder det utvalda systemet. Fallstudien har resulterat i 19 riktlinjer. Resultatet visar att ju högre volym som hanteras, ju högre tidspress det finns i processen och ju större tillit som finns för en automatisering, desto högre automatiseringsgrad väljs.
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The pactum de non cedendo :a re-evaluationSunkel, Kelly Dawn January 2009 (has links)
Magister Legum - LLM / Since the pactum de non cedendo is prohibitory by its nature and operation, our law should have proceeded with caution when determining its effect. This, unfortunately, is not what transpired in the locus classicus decision. Nor did subsequent cases correct this fatal ratio. The distressing truth is that the old authorities, upon whom the locus classicus judgment is based, were in all probability not writing about pacta de non cedendo. Strangely enough, when this was suggested by an academic in the field, it elicited no response. The lack of response evidences a lack of interest in the topic in general, partly due to the uncertain state of affairs in which the pactum de non cedendo operates, and partly due to the courts' unwillingness to rectify the situation. Despite the waning interest, the pactum de non cedendo is prevalent and appears in many types of contracts, most recently in the powerhouse factoring industry, and cannot simply be swept under the rug. This dissertation breathes new life into the pactum de non cedendo and discusses its validity and effect from a fresh perspective: A commercial perspective with a strong influence from American law. Hopefully this re-evaluation of the pactum de non cedendo will re-capture the attention of academics and judges alike, so that those in the position to do so, will re-consider its validity and effect. / South Africa
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