Целью работы является Совершенствование методических основ оценки вероятности банкротства малого и среднего бизнеса. Особенностью данного подхода к оценке вероятности банкротства малого и среднего бизнеса в отличие от существующих является его постоянная качественная визуализация, благодаря которому повышается возможность отследить несостоятельность организации за долго до его наступления и в необходимых случаях вовремя применить меры по предотвращению финансовой несостоятельности предприятия. / The aim of the work is to improve the methodological foundations for assessing the probability of bankruptcy of small and medium-sized businesses. The peculiarity of this approach to assessing the probability of bankruptcy of small and medium-sized businesses, unlike existing ones, is its constant qualitative visualization, which increases the ability to track the insolvency of the organization long before it occurs and, if necessary, timely apply measures to prevent the financial insolvency of the enterprise.

The study commences with a brief overview of the history of marriage and specifically of marriage in community of property with reference to marital power. The unique ex lege consequences of marriage in community of property is comprehensively discussed. The Constitutional Court decision in Harksen v Lane determined the test for unconstitutionality. The test for unconstitutionality is discussed with specific reference to the Bill of Rights. The Constitutional Court's decision in Volks v Robinson is critically evaluated as the Court propounded the so-called "choice argument" in terms of which people purposefully decide to marry instead of cohabiting and therefore the law may accord certain benefits to married people which are not available to unmarried life partners. The Constitutional Court decisions in Van der Merwe v RAF as well as its consequences are discussed. It concluded that section 18(b) of the Matrimonial Property Act constituted unjustifiable discrimination between spouses married in community of property and those married out of community of property and the said section was therefore declared unconstitutional. The law of insolvency in respect of the joint estate of spouses married in community of property is investigated. Freedom of testation and case law relating thereto is considered briefly. The study concludes with the submission that the common law provision that separate assets of a spouse in a marriage in community of property form part of the joint insolvent estate even if a testator expressly determined in his will that a bequest will not form part of the joint estate of a beneficiary, amounts to unfair discrimination and is unconstitutional. t is submitted that the principle unfairly discriminates between spouses married in community of property and those married out of community of property on the ground of marital status. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015

The study commences with a brief overview of the history of marriage and specifically of marriage in community of property with reference to marital power. The unique ex lege consequences of marriage in community of property is comprehensively discussed. The Constitutional Court decision in Harksen v Lane determined the test for unconstitutionality. The test for unconstitutionality is discussed with specific reference to the Bill of Rights. The Constitutional Court's decision in Volks v Robinson is critically evaluated as the Court propounded the so-called "choice argument" in terms of which people purposefully decide to marry instead of cohabiting and therefore the law may accord certain benefits to married people which are not available to unmarried life partners. The Constitutional Court decisions in Van der Merwe v RAF as well as its consequences are discussed. It concluded that section 18(b) of the Matrimonial Property Act constituted unjustifiable discrimination between spouses married in community of property and those married out of community of property and the said section was therefore declared unconstitutional. The law of insolvency in respect of the joint estate of spouses married in community of property is investigated. Freedom of testation and case law relating thereto is considered briefly. The study concludes with the submission that the common law provision that separate assets of a spouse in a marriage in community of property form part of the joint insolvent estate even if a testator expressly determined in his will that a bequest will not form part of the joint estate of a beneficiary, amounts to unfair discrimination and is unconstitutional. t is submitted that the principle unfairly discriminates between spouses married in community of property and those married out of community of property on the ground of marital status. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015

This thesis considers the typical structure and requirements of a traditional securitisation scheme in South Africa. The models used in other jurisdictions cannot be applied unchanged in South Africa. South African securitisation structures make use of a security special purpose vehicle (SPV), because of uncertainties about the provisions of the Companies Act 61 of 1973 relating to the trustee for debenture-holders. An evaluation of the functioning of a security SPV leads to the conclusion that a trustee for debenture-holders should still be appointed within the security SPV structure to represent the interests of the investors. The trust for debenture-holders can be a true trust. The use of general notarial bonds over claims, pledges of claims and fiduciary security cession is examined to determine the effectiveness of each one during securitisation. Aspects of several Acts, Notices and other regulatory measures are considered where they are relevant to securitisation. Of specific importance is the Exemption Notice Relating to Securitisation Schemes, 2008. The Notice requires that both rights and obligations of the originator must be transferred to the SPV. The requirement that the obligations of the originator must be transferred leads to the conclusion that the Notice requires a transfer of claims by means of cession and a transfer of duties by means of delegation. For several reasons, delegation is not a suitable method of transfer during securitisation. Foremost among these reasons is that delegation is a form of novation, which means that the claims cease to exist and are replaced with new claims between the debtors and the SPV. Security rights that were accessory to these claims will then also cease to exist. The amendment to the Notice is recommended so that transfer of claims by means of cession will suffice for compliance with the Notice. The South African courts‘ approach to simulated transactions is evaluated to determine the possibility that the sale of the assets to the SPV may be viewed as a simulated transaction. This thesis evaluates the provisions in insolvency law that could be raised to impeach the sale of the assets in the event of the originator‘s insolvency. The risk of avoidance of the transaction on either ground is small. / Mercentile Law / L.L.D. (Mercentile Law)

Comparison liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency and wrongful trading The aim of thesis is to compare liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency and wrongful trading. The reason for choosing this topic was discussion which was last two years about extent of liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency in Czech Republic. The work is divided into three chapters. Chapter one provides a general overview of the liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency. It explains very wide extent of personal liability which the legislature provided not only to members of the boards of directions, but also the influential and controlling person Business Corporation. Furthermore, I analyze the enactment of the new duty to strive to avert bankruptcy and its impact on the members of the board of directors, as well as the newly enacted type of liability, based on a judicial decision. This part deals with questions such as, what extent can be expected in this type of liability, how will accessorial guarantor relationship or what...

STÁRKOVÁ, Zuzana, Development of financial literacy, Prague, 2012. Zuzana Stárková - Charles University in Prague - Husitská teologická fakulta. Supervisor, Prof. PhDr. Beáta Krahulcová, CSc. Main topic of the diploma thesis is financial literacy, more specifically the risk of its consequences. First part of the thesis deals with definition of financial literacy, its causes and consequences. Next chapters are devoted to monetary literacy, ignorance of which causes many problems in the area of credits, loans and subsequently may lead to indebtedness. This part of the text defines important key words, whose knowledge in essential for using of banking services and products Last chapters of the theoretical part introduce the Consumer Protection Act and the issues of seizures and insolvency. Main objective of the practical part of the thesis is to carry out a research among university students in order to summarize the level of their awareness, knowledge and experience in the financial area.

in English In this thesis, I analyse Council regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings and its practical effects in EU member states' bankruptcy proceedings. The regulation creates a European insolvency law which is aimed at proper functioning of the internal market. The market requires efficient and effective cross-border insolvency proceedings in order to protect creditors. I review interpretations of the principle of controlled universality, Lex fori concursus, recognition of insolvency proceedings, and cooperation of liquidators whose function is to administer or liquidate assets located in various member states. I also examine the process of launching primary and secondary proceedings in relation to the debtor's centre of main interest and to his place of operations where the debtor carries out a non-transitory economic activity with human means and goods. I demonstrate the current legal reasoning of the Court of Justice of the European Union in e.g. the Judgment of the Court (Grand Chamber) of 2 May 2006 in Case C-341/04, Eurofood IFSC Ltd. which interprets Articles 1, 2, 3 and 16 of the regulation, and in the Judgment of the Court (First Chamber) of 21 January 2010 in Case C-444/07, MG Probud Gdynia sp. z o.o., which interprets Articles 3, 4, 16, 17 and 25 of the...

La confrontation des difficultés de l’entreprise aux droits des salariés conduit à s’interroger sur la coexistence et l’articulation de disciplines à vocations différentes. Face aux difficultés économiques de l’entreprise, les conflits d’intérêts peuvent atteindre leur paroxysme. Il revient alors au droit d’utiliser des critères objectifs, acceptés par l’ensemble des parties prenantes, afin de dégager des solutions permettant le maintien de l’activité et de l’emploi.L’analyse de la prise en compte des droits des salariés lorsque l’entreprise rencontre des difficultés économiques, faite sous le prisme de la stakeholder’s theory, aboutit à l’insatisfaction. Entre justice sociale et efficacité économique une recherche d’équilibre s’impose. Pourtant, aussi bien la loi que les apports jurisprudentiels n’y contribuent guère. Des pans entiers du droit du travail et du droit des entreprises en difficulté s’ignorent. L’absence de normes communes entre les matières stérilise la recherche de solutions de compromis. Par suite, aussi bien dans le cadre de la prévention des difficultés de l’entreprise, qu’au titre du traitement judiciaire de celles-ci, ou encore au niveau de la reprise de l’entreprise en difficulté, le conflit aboutit à un équilibre précaire et insatisfaisant. Les droits des salariés sont pris en compte de manière irrégulière, saccadée, et parfois, injustifiée. / Confronting the difficulties of companies with the rights of workers entails discussing the co-existence and the articulation of subject areas whose purposes are different. When a firm encounters economic difficulties, conflicts of interest can become paroxystic. Thus it is the Law which will be resorted to so as to provide objective criteria acceptable by all stakeholders in order to shape solutions which will ensure the preservation of both the activity and jobs. Assessing workers’ rights at a time when a company encounters economic difficulties through the prism of the stakeholders’ theory regularly leads to dissatisfaction. It is essential to balance social justice with economic efficiency. Yet neither the law nor any contributions of the court really help to do so. Large segments of labour law and of bankruptcy law are incompatible. The lack of common standards between both subject matters makes finding compromise solutions impossible. Thus the conflict leads to a precarious and unsatisfactory equilibrium, whether it be in matters of prevention of difficulties for a firm, of their judiciary treatment or of the takeover of the company in difficulty. Workers’ rights are taken into account in a fashion which can be irregular, erratic and at times unjustified.

This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.

Protection of consumers - customers against the insolvency of tour operators - in EU law This thesis examines the legal regulation of consumer protection in the cases of the bankruptcy of travel agencies. In the event of the insolvency of a travel agency, a problem arises as to who will ensure that the consumers are repatriated from summer resorts and their expenses for the unperformed travel services are reimbursed. This issue was first dealt with by Directive No. 90/314 on package travel. The Directive 90/314 will be analyzed in the second chapter of this paper. The Directive leaves a large margin of discretion for national legislators as to how they achieve the required consumer protection standard. However, the EU Member States must ensure that consumers recover the entire loss they have incurred due to the failure of tour operators to provide services. The Member States have come up with a number of implementation solutions - e.g. insurance of the guarantee for the case of insolvency, bank guarantee or guarantee fund of the travel operators. This implementation into national legal systems is described in the third chapter of this thesis. That chapter further introduces the Czech implementation affected in Act No. 159/1999 Coll. This Act has opted for insurance of travel agencies as the means...