Administration of the estate is one of the most important activities in insolvency proceedings, when debtor's insolvency is resoluted by bankruptcy. Everyone can see information about the administration's results in Insolvency Register. The procedure of it is not well known nonetheless. The goal of the thesis is to enlighten the procedure of administration of the estate (including defining its content) since declaration of debtor's insolvency, when the authorization to dispose of the estate is held by insolvency administrator and to point out some relatively new legislative changes and its problems. Diploma thesis is divided into eight chapters, where there is gradual analysis of administration of the estate from the beginnings of insolvency proceedings and declaration of bankruptcy to realization of the estate and canceling the bankruptcy. The first chapter brings short review of historic legislation and tries to point out some similarities of roman bankruptcy law and present legislation. The second chapter describes initiation of insolvency proceedings, declaration of debtor's insolvency and it defines insolvency administrator and the way of his election by insolvency court. Following chapters are the core of the thesis. The third chapter pursues the declaration of bankruptcy itself and...

Diplomová práce se zabývá problematikou vlivu inflace na účetní údaje jak ve stadiu jejich zpracování (běžné účtování s ohledem na inflaci), tak také - a to zejména - ve stadiu přípravy a prezentace výkazů účetní závěrky. Diplomant se věnuje fenoménu inflace zevrubně podaným popisem ilustrovaným číselnými příklady. Inflace není chápána primárně jako makroekonomický jev s jeho nezbytnými souvislostmi, i když pochopitelně je nutno z makroekonomického přístupu vycházet. Problematika inflace je popisována s ohledem na obtíže, které důsledky jevu přinášejí podnikovému účetnictví, a na obecné postupy řešení těchto obtíží, historicky přijímané a použité. Vyústění postupů řešení představuje v současné době platné znění Mezinárodních účetních standardů, resp. Mezinárodních standardů účetního výkaznictví, speciálně IAS 29.

Práce pojednává a možnostech řešení úpadku dlužníka formou reorganizace ? jakožto nového fenoménu českého práva, přijatého zákonem č. 182/2006 Sb. o úpadku a způsobech jeho řešení (insolvenční zákon). Reorganizace patří mezi sanační způsob řešení úpadku, které umožňuje ozdravení podniku při zachování jeho provozu. Účetní úprava této problematiky dosud není nikde upravena, a proto se ve třetí části diplomové práce podrobněji zabývám různými způsoby řešení úpadku při reorganizaci. Pro snadnější představu jsou jednotlivé způsoby řešení doplněny o příklady včetně zaúčtování.

7 The abstract I consider the works of Peter Sloterdijk in my thesis. I concentrate to Sloterdijk's way of understanding of the topic cynicism in the relationship to kynicism. At first I try to describe the topic cynicism which I consider as very important to understand Sloterdijk's way of understanding of the European history in the book Falls Europa erwacht. I try to explain, how the cynicism influences various parts of life, I consider particularly the military cynicism and the cynicism of power. I consider the political and philosophical vision of Europe in the second part of the thesis because the history of Europe and its state nowadays was influenced by the cynicism very strongly. I try to explain Sloterdijk's imagination of the way out from this situation.

1 Summary Crimes against humanity, together with war crimes, crime of agression and Genocide, create a group of so called crimes under the international law. For these crimes it is characteristical that they are so grave and so dangerous that their punishment is a matter of the whole international community. Such punishment for these crimes has already been carried out several times on international level. As an example we can use the tribunals for former Yugoslavia and Rwanda, which are still operating. This thesis deals with crimes against humanity in practice of International Criminal Court. This court, unlike the previous international criminal tribunals, is a permanent judicial institution. The main focus of the research is a substantive law characteristic of crimes against humanity i.e., physical and mental elements of these crimes. The aim of the thesis is to find out whether the International Criminal Court brought some progress to substantive law definition of aforementioned crimes. The thesis is divided into four chapters. The first chapter deals with the position of crimes against humanity in the system of the international law. The aim of this chapter is to define the basic terms of the subject and to determine the position of crimes against humanity in the system of the international law. The...

Thesis, theme: Assets Author: Jana Beránková English Summary Assets in the insolvency proceedings is the subject of the submitted thesis. Assets is one of the fundamental legal institutions in insolvency proceeding, which forms the basis of the solution of the bankruptcy. Thanks to the precise definition of assets, accurately defined inventory of assets, and its breakdown (in relation to the debtor, creditors, and other persons), there is a fundamental and qualitative change as opposed to the legislation of the law on bankruptcy and settlement. This significant change occurred on the day of January the first 2008, when the Czech law of insolvency entered a new phase. The new insolvency act was passed, and at the same time the law on bankruptcy and settlement was invalidated. The new legislation does not solve bankruptcy only of the bankruptcy and composition, it uses the general concept of defaults that suggests this is a completely different solution concept. The insolvency area is understood much more comprehensively. The bankruptcy act use not the term "bankruptcy", but the assets. It's completely new term and new defininition of contents, not just the change of the name. In the original treatment the term bankruptcy applies onl y to the bankruptcy proceedings. On the contrary, the bankruptcy act defines...

English summary The aim of my thesis is to analyze the Institute of assets in insolvency proceedings, which will try to break down with regard to the structure of the provisions governing it in the Insolvency Act and also to make a comparison with the bankruptcy in the Act on Bankruptcy. With regard to the re-codification of private law and consequently the planned amendment to the Insolvency Act, it is necessary to further outline the changes of assets which that amendment would bring. I chose the topic of my thesis because of interest in the legal industry and also because of the knowledge of insolvency law with regard to the increasing importance of this area of law as a result of the increasing number of bankruptcies. The thesis is divided into six chapters dealing with various aspects of the assets. The first chapter provides a basic definition of assets and defines its scope, which is different according to the person lodging the bankruptcy petition. This chapter also sets out specific things, rights and other assets belonging to the assets or y those that do not belong. The second chapter discusses the process of identifying the contents of the assets. This chapter describes the different procedures and privileges of insolvency administrator. It also describes the obligation of debtor, public...

A democratic rule of law state combines two legal principles: the principle of democracy and the principle of rule of law. The democratic principle requires rule of the people and therefore implicitly the protection of political rights (in particular the right to vote, freedom of speech, freedom of assembly and association) that allow an individual to actively participate in the political community. The formal conception of rule of law, which is defined by the exercise of state power based on law, requires in particular the right of access to a court and the right of due process, which guarantee genuine enforceability of the law. The material conception of rule of law requires a much wider range of rights: according to Czech jurisprudence essentially all that are included in the Charter. This does not mean that any interference with the abovementioned rights means that a state is no longer a democratic rule of law state; if it did, there would not be a single democratic rule of law state in the world. However, any interference with fundamental rights must be carried out according to statute, must be proportionate to a legitimate aim and not interfere with the unbreachable core of human rights. The unbreachable core of a fundamental rights is a limit for the proportionality test; it is the core of...

The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.

v anglickém jazyce This diploma thesis main objective is to analyse those parts of the Czech insolvency law dealing with the assets and at the same time to define all related terms. The partial objective of the thesis is to identify the 2006 Insolvency Act provisions relating to the assets which appear to be inadequate and to propose possible legislative changes. The objective of the thesis was fulfilled. An analysis of the key provisions of the Insolvency Act dealing with the assets was carried out and all of the important terms were defined. As the author of the thesis concludes that the current legislation is rather efficient, he suggests only some partial changes, such as the extension of the time limit, during which the former members of the management of the debtor - legal entity are obliged to cooperate with the insolvency trustee. Regarding its systematics, the thesis is divided into seven chapters, most of which are subdivided into subchapters. The first chapter deals with the historical development of insolvency law in the territory of today's Czech Republic. It maps the legal regulations from the 18th century to the present, with the greatest attention being paid to the current insolvencylaw and explaining its most significant recent amendments. The definition of assets in the Czech and...