Criminal activity is mapped in this thesis, which subjects can commit in connection with insolvency proceedings. Czech Criminal Code No. 40/2009 Coll. lays down a total of six crimes, while the Swedish Criminal Code (Brottsbalk) has seven such crimes. The current legal regulation of bankruptcy offenses in the Czech Republic is analyzed in the theoretical part. In the practical part, the foreign legislation is analyzed and several proposals de lege ferenda are set on the basis of this analysis.

La cession est une solution incontournable du droit des entreprises en difficulté.Déterminer les droits des créanciers dans le cadre d’un plan de cession s’avère pourtant une tâche délicate.Le droit des entreprises en difficulté a fait l’objet de réformes importantes (loi du 26 juillet 2005, ordonnance du 18 décembre 2008 et ordonnance du 12 mars 2014 dans une moindre mesure).Dans le même temps, le droit des sûretés subissait des évolutions nombreuses (ordonnance du 23 mars 2006, loi du 19 février 2007, loi du 04 août 2008, ordonnance du 30 janvier 2009) mais parcellaires, preuve du manque de cohérence du législateur en la matière.Les réformes du droit des entreprises en difficulté et du droit des sûretés ont révélé l’absence de ligne directrice claire en ce qui concerne l’articulation de ces deux droits. Les réformes du droit des entreprises en difficulté et du droit des sûretés aboutissent à un enchevêtrement des textes, rendant leur application particulièrement complexe.Les nombreuses interrogations tant théoriques que pratiques créent une insécurité juridique.Dès lors, en me basant notamment sur les difficultés rencontrées dans le cadre de mon activité professionnelle ou sur celles pointées du doigt par la doctrine et les commentateurs de textes, consécutives aux évolutions législatives récentes, l’objectif de ce travail de recherche est de procéder à des recommandations à l’endroit des professionnels ainsi que de réaliser des propositions visant à un meilleur équilibre des intérêts en présence. / The sale of a business is one of the most important insolvency solutions.However it’s a hard task to determinate creditor’s rights under these circumstances.Insolvency law has deeply changed consequently to main reforms (Act of July 26, 2005 called the “Safeguard Act”, Order of December 18, 2008 and to a lesser extent Order of March 12, 2014).At the same time, guarantee law has been modified by lots of reforms too (Order of March 23, 2006, Act of February 19, 2007, Act of August 4, 2008, Order of January 30, 2009).These reforms were fragmented. Furthermore they have been built without guideline. As a result, the articulation between insolvency law and guarantee law is very difficult.The theoretical and practical questions generate a real legal insecurity.The goal of this research work is to make insolvency practitioners propositions based on, amongst others, doctrine’s comments and criticism. The objective of these propositions is to establish a better balance between the pluralities of interests involved.

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財政部所推動保單紅利自由化及費率自由化政策提供壽險商品市場的另一發展方向，促進我保險市場良性競爭，且自民國九十二年自由分紅保單進入台灣壽險市場，已有數十家壽險公司相繼搶這塊大餅，目前市面上的分紅保單大多採用美式三元利差分紅方式，在紅利部分尚不可設定保證給付，亦即沒有保證保戶每年都一定會領到利差分紅。因此，本研究將介紹在歐洲廣為盛行、附最低保證給付的英式分紅保單，作為國內業者在分紅保單設計上的參考指標。 本研究主要以傳統壽險商品為研究範疇，在不考慮有解約權下以隨機模擬的方式對英式分紅保單進行公平定價。研究方法為在大量模擬下找出不同投資策略的Markowiz效率前緣曲線，並選用這些投資策略於給定不分紅保單的預定利率下，在公平精算原則為前提下以蒙地卡羅法(Monte Carlo Methods)的方式，針對不同目標期末紅利率(Terminal Bonus Target；TB)，找出分紅保單應有的合理預定利率及期間紅利率。再去衡量保險公司不同資產配置下，因為未達到期望紅利所造成的風險。此外，本研究更進一步地以靜態及動態投資策略探討保險公司失去清償能力(Insolvency Risk)的問題。 最後在上述架構下，本研究為了符合市場實際情況，分別針對不同保單期間與不同的繳費方式進行敏感度分析。

La tesi doctoral "Les accions de l'art. 1843 i la seva relació amb l'art. 1852 del Codi civil" analitza les accions que corresponen al fiador abans del pagament davant al deutor. S'examina, en primer lloc, els antecedents històrics de les accions contingudes en l'art. 1843 Cc; també com és regulada la qüestió pel Dret comparat. En segon lloc, s'estudia la relació existent entre l'art. 1843 i 1852 Cc, en el sentit de resoldre si és preceptiu l'exercici de les accions de rellevament de la fiança per a poder oposar les accions protectores de la subrogació. Les conclusions bàsiques de la tesi es dirigeixen a què no sembla defensable la commixtió entre l'art. 1843 i 1852 Cc. Així mateix, es proposen una sèrie de mesures que pot utilitzar el fiador a l'empara de la nova Llei Concursal i que el concepte d'insolvència que sembla acollir l'art. 1843 Cc és el corresponent al perjudici del dret de crèdit. / La tesis doctoral "Las acciones del art. 1843 y su relación con el art. 1852 del Código civil" analiza las acciones que corresponden al fiador antes del pago frente al deudor.Se examina, en primer lugar, los antecedentes históricos de las acciones contenidas en el art. 1843 Cc; también como es regulada la cuestión por el Derecho comparado. En segundo lugar, se estudia la relación existente entre el art. 1843 y 1852 Cc, en el sentido de discernir si es preceptivo el ejercicio de las acciones de relevación de la fianza para poder oponer las acciones protectoras de la subrogación.Las conclusiones básicas de la tesis apuntan a que no parece defendible la conmixtión entre el art. 1843 y 1852 Cc. Asimismo, se proponen una serie de medidas que puede utilizar el fiador al amparo de la nueva Ley Concursal y que el concepto de insolvencia que parece acoger el art. 1843 Cc es el correspondiente al perjuicio del derecho de crédito. / The doctoral thesis "The actions of art. 1843 and its relation to art. 1852 Civil Code "examines the actions of the guarantors before payment against the debtor. The tesis examines, first, the historical background of actions contained in art. 1843 cc, as well as the matter is regulated by the comparative law. Secondly, it studies the relationship between art. 1843 and 1852 cc, and if necessary the exercise of the shares the relief of the bail to exercising the protective actions of the subrogación. The basic conclusions of the thesis suggests that it does not seem defensible conmixtión between the art. 1843 and 1852 of the Civil Code. It also proposes a series of measures that can use the guarantor under the new Bankruptcy Act and that the concept of insolvency seems that hosting the art. 1843 cc is the corresponding prejudice to the right of credit.

This work deals with the topic how to help the over-indebted clients. The theoretical part describes the term over-indebtedness, its forms and the ways of help provided to the people with such problems. The closer interest is put on how these people can be helped by social work, which methods are suitable and relevant to this type of work and how these methods are defined in specialized literature and corresponding legislation. The practical part of this work focuses on the form of help to these people within a specific organization that provides social services and works for the over-indebted clients. Using some case studies the work describes some particular cases and methods of work which were applied. Concerning the methods of work with these clients, the thesis describes the elements of Logotherapy and Existential Analysis which are used by social workers while working with their clients. Further on, the thesis describes the social workers' attitudes, their experiences with their clients and points out some existential questions they deal with, especially from the perspective of Logotherapy and Existential Analysis.

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)

The insolvency business represents an excellent subject for a wide and diverse range of economic agents and may be the result of complex internal and external factors to the company. Considering these factors, it is assumed the assumption that fundamental analysis fulfills an important role in addressing these issues, whether in character microeconomic or macroeconomic context. In order to investigate the influence and behavior of these factors, identified from the macroeconomic, sectoral, and the fundamentals of companies, we use the statistical method and technique of multivariate discriminant analysis. The main restrictive assumption concerns the relevance of including variables other than those normally used in forecasting models of corporate insolvency. The investigation process is delimited as follows: in spatial terms of specificity and covers large companies with a designation of SA (corporation) a publicly traded operating in Brazil. The time frame considered the year 2008 and covers the macroeconomic and microeconomic variables. And as research design considers the observational study in conjunction with the application of multivariate statistical method and by the statistical technique of discriminant analysis. Given the various studies related to prediction of bankruptcy that are very similar to this research, probably the significance of financial ratios representing the predictor variables normally used in the discriminant model variables and distinctly included in this analysis is relatively similar, where the statistical significance of each of these variables is coherent and consistent in the analysis of insolvency of Brazilian companies. / A insolvência empresarial representa um tema relevante para um conjunto amplo e diversificado de agentes econômicos e pode ser resultado de um complexo de fatores internos e externos à empresa. Tendo em vista estes fatores, assume-se o pressuposto de que a análise fundamentalista cumpre papel relevante ao tratar destes aspectos, sejam eles em caráter microeconômico ou num contexto macroeconômico. No intuito de investigar a influência e o comportamento destes fatores, identificados a partir das variáveis macroeconômicas, setoriais e dos fundamentos das empresas, utiliza-se o método estatístico multivariado e a técnica de análise discriminante. A principal hipótese restritiva se refere à relevância da inclusão de variáveis distintas das normalmente utilizadas em modelos de previsão de insolvência empresarial. O processo de investigação delimita-se da seguinte forma: em termos espaciais e de especificidade, abrange empresas de grande porte com denominação de S.A. (Sociedade Anônima) de capital aberto atuantes no Brasil. A delimitação temporal considera o ano de 2008 e engloba as variáveis macroeconômicas e microeconômicas. E como delineamento de pesquisa considera-se o estudo observacional em conjunto com a aplicação do método estatístico multivariado e mediante a técnica estatística de análise discriminante. Diante dos vários estudos ligados à previsão de insolvência que em muito se assemelham a esta pesquisa, provavelmente a relevância dos índices financeiros que representam as variáveis preditoras normalmente utilizadas no modelo discriminante e as variáveis distintamente incluídas nesta análise seja relativamente semelhante, onde a significância estatística de cada uma destas variáveis seja coerente e consistente no processo de análise de insolvência de empresas brasileiras.

Made available in DSpace on 2017-07-10T18:33:42Z (GMT). No. of bitstreams: 1 Clarissa P Junqueira.pdf: 7187241 bytes, checksum: 1730832b5fc1e68fc1892d0aa3b9f026 (MD5) Previous issue date: 2009-08-20 / The aim of this work was studying the statistical model risk as its ability to predict the occurrence of financial insolvency in 32 farmers cooperatives on the State of Paraná during the period 2000 to 2004. So studied 12 financial indicators of the cooperatives. Standard indexes were calculated for the group and compared with the financial cooperative indexes of each. For the construction of Frequentista Risk Model were calculated for each financial function survival index, the rate of risk, the relative risk and the number of cooperatives solvents. / O objetivo deste trabalho foi estudar o modelo estatístico de risco quanto a sua capacidade de antever a ocorrência de insolvência financeira em 32 das cooperativas agropecuárias do Estado do Paraná no período de 2000 a 2004. Para tanto foram estudados 12 indicadores financeiros das cooperativas. Foram calculados índices-padrão para o grupo e comparados estes com os índices financeiros de cada cooperativa. Para a construção do Modelo de Risco Frequentista foram calculados para cada índice financeiro a função sobrevivência, a taxa derisco, o risco relativo e o número de cooperativas solventes.

The attempt of this diploma thesis is to introduce the reader various types of civil procedure. The civil procedure is one of the types of justice besides criminal, administrative and institutional justice. The civil procedure represents the united process, which is internally differentiated. This differentiation is the result of historical development, when the original function of the civil procedure access additional features. The purpose of the civil procedure is not only to provide protection to endangered rights. Another function is to protect the rights against threat. Finally, there is the function of execution and reinsurance. The purpose of this thesis is to provide a comprehensive overview of the various types of civil procedure, their characteristics, common features and differences. The content of this thesis are various types of civil procedure and it is divided into three parts. The first part deals with the civil procedure in general and it's history. The second part, as the main part of the diploma thesis, focuses on characteristics of each types of civil procedure. First there is described civil trial proceedings, which is divided into contentious and non-contentious proceedings. The purpose of civil trial proceedings is to protect the violated or threatened rights or regulation...