The theme of my work is " The adjustment of claims in life insurance". In the theoretical part I focus on the characteristics of adjustment of claims, legislation, claims adjuster and the importance of adjustment of claims. In the second part I describe life insurance and its position in the insurance business in the Czech Republic. In the last part I engage adjustment of claims process in life insurance in Allianz insurance company. At the end of this part I describe specific examples of adjustment of claims. These examples show, that the claims adjusters meet the diferent situations, which need an individual approach.

This thesis focuses on the issue of the claims adjustment of selected groups of computer and information technology in a connection with the protection against fraud cases. It describes the process of claim adjustment of innovated technology together with usable remaining parts. There are also suggested methodology procedures and such arrangements that from the practical point of view markedly limit claims costs. In this thesis a great emphasis is put on an individual approach to thinking about particular cases.

The thesis focuses on the issues of liquidation insured events on vehicles from car instance which is associated with new law of number 89/2012 Sb., the civil code. It describes the changes that arose with the accession of the new civil code as opposed to old civil code no. 40/1964 Sb., which was valid until 29th December 2013. There is described a process of liquidation and specific changes in determing the cost of repairing the vehicle and calculate the real damages. Based on the information suggests a means for assessing the effectiveness of the repair costs.

This thesis presents a comprehensive view on the issue of illegal storage of hazardous substances and waste in the Czech Republic. The work is highly relevant, by the fact that illegal warehouses, or buildings where there is unlawful storage, the Czech Republic can find countless and their discovery is only a matter of time. In the theoretical part of the thesis deals with the legal definition of waste management, the topic of chemical substances and mixtures and their development at international and national level, so as to issues concerning these areas seen over the years. We describe the specific laws that serve as the theoretical basis for understanding the definition of waste and themes chemicals or mixtures. Another part is a statistical look at the amount of waste produced in the Czech Republic, the Czech Republic 's production with other countries of the European Union and the historical perspective. Results section is largely concerned with the detailed analysis of cases that the issues of illegal storage in the Czech Republic opened, that is, cases of illegal storage communities Libcany, Chvaletice and Nalžovice. Interestingly a certain comparison was analyzed other events associated with such dealings, and in 2010 in the village of Bela nad Svitavou . This case was very specific and publicized in the media, with regard to the fact that the property owner had a mental disorder. There is also outlined what motives leading operators of these stores for their operation. Great time and especially financial cost of illegal disposal of stores is devoted to the next chapter. In connection with this chapter builds on the measures taken immediately for further such objects as identifying and initiating a control action called " brownfields". Part of the work dealing with the simulation of a potential hazard in the event that occurred some of these accident scenarios is very alarming. Terex program to simulate leakage of hydrogen cyanide in a specific amount, which was formed by the reaction of potassium cyanide and inorganic acids. Given that the placement of substances in the warehouse disregarded, and the material rather than with expertise stored with the need to save the maximum space, this reaction actually could occur. Simulated the escape of a former factory in the village Vertex Libcany. Indeed, the alarming fact is that at a distance of one hundred meters from the house was situated kindergarten and elementary school, where the daily ranges to three hundred people. In conclusion the author's position is defined and assessment solutions to the operators concerned in the event of liquidation of illegal warehouse Libčany a definition of the fundamental weaknesses associated with the solution in these cases. Further proposals are discussed, especially legislative, methodological and organizational aspects that must be incorporated into the legislation of our country, so that in the future establishment of such a warehouse avoided. The final section describes the recommended procedures for what to do in the event of a chemical accident.

The main goal of this thesis is a description of facts, which lead to make the extraordinary financial statements, and making model examples. These facts, including liquidation and mergers, are described from accounting, tax and legal fields.

No description available.

The topic of this thesis are rights and obligations of a liquidator. Specifically, there are compared rights and obligations of the liquidator appointed by the court and the liquidator appointed by the company. The topic is restricted to a limited liability company. The first part of the thesis analyses the conditions under which the liquidator is appointed by the company and the court. The main part of the thesis compares rights and obligations that these liquidators do not have in common, but also the rights and obligations that they share, but which differ significantly in their content and meaning. Firstly, the liquidator's right to resign is discussed. Subsequently, it is analysed how the liquidator identifies the company's assets, in particular the contact with the creditors and the right to request co-operation. A significant part of the thesis is devoted to the procedure of the liquidator in the event of bankruptcy of the company in a situation in which it is not possible to pay an advance on the costs of the insolvency proceedings. Furthermore, the liquidator's right to remuneration and the obligation to submit a final report on the liquidation process are discussed. In the conclusion, the main findings of the thesis are summarized.

This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."

This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.

abstract Aim of this Master's Thesis is to describe the process of liquidation to the reader step by step from winding-up of the company to its dissolution and focus on prospective problems that might arise in connection therewith. Based on the valid legislation the theoretical part deals with basic terms and explanation thereof with regards to anticipated effectiveness of the New Civil Code and Act on Business Corporation in January 2014 and changes related thereto. The practical part contains description of the liquidation process of the fictitious limited liability company. Key words: liquidation, liquidator, winding-up and dissolution of the company