The thesis focuses on the concept of assets, which represents one of the most basic and most important notions of the insolvency law. Assets within the meaning of the Insolvency Act are intended to satisfy the debtor's creditors. The correct finding and recording of the relevant assets and the and the following stages of the insolvency proceedings have a crucial impact on the level of satisfaction that will be given to the debtor's creditors. Step by step, the present thesis introduces to the reader the legal regulation of the most important legal terms related to the insolvency assets. Starting with the definition of the term assets to the inventory phase, where the relevant assets are recorded. In the context of this phase, the thesis addresses the duty of co-operation by the debtor in the insolvency proceedings. The thesis continues to deal with the inventory of the insolvency assets, including the asset valuation. Not even the description of the possibilities of defending the wrong classification of the property in the inventory of assets is missing. The next chapter, in turn, deals with the handling and management of insolvency assets by the insolvency administrator. The last chapter focuses on possible ways of monetizing assets, whereby the different ways are compared to each other and the...

This thesis deals with two main topics: the insolvency proceeding in Czech republic according the Incolvency Code, and the Institute of assets. It also provides short comparision of the chosen legal institutes of the assets between Czech and German insolvency codes. The purpose of this thesis is to define and describe the incolvency proceeding and the institute of assets and to evaluate the regulation of the Incolvency code and to predict the possible course of its future changes. The insolvency proceeding in Czech republic is a part of civil proceeding, and it is very specific because of its purpose, which is to solve the bankrupcy of the debtor and to achieve the maximum able repayments for his creditors. That is the reason why the insolvency proceeding must have its own specific legal principals and many specific rules devoted to achieve its purpose, so the Insolvency code includes many rules to prevent the possible misuse of these institutes for some other goals. This thesis deals with the subjects of the insolvency proceeding and their interests in the proceeding, their duties and competences and with their mutual relationships. The most importatnt of these subjects is the insolvency administrator, who is mainly responsible for the creation, administration and the final selling of the assets. This...

The subject of this thesis is the institute of assets, one of the fundamental legal institutes of insolvency proceedings, which plays an absolutely crucial role in the process of solving the debtor's bankruptcy and the satisfaction of the debtor's creditors. The purpose of this thesis is not to cover the legal institute of assets in all its breadth, but to try to present the legislation on assets and important legal institutes related to it in the Insolvency Act in context of insolvency proceedings. Furthermore, this thesis works with the conclusions of the judicial practice of insolvency courts, presents thoughts on the current state of the Insolvency Act and defines certain areas, in which amendments to the Insolvency Act should occur in the future. This work is divided into nine chapters with regard to the legal provisions of the Insolvency Act governing the institute of assets. After a brief introduction the first chapter deals with the historical development of insolvency law, the Insolvency Act and the definition of assets. The second and third chapters are focused on the extent and content of the debtor's assets in insolvency proceedings, including related institutes of invalidity and ineffectiveness of legal actions. The fourth chapter defines the process of identifying assets and the rights...

The Title of the Diploma Thesis The issues of the community property in insolvency proceedings, with the emphasis on the property and common discharge of debts. Resume: The aim of this thesis is to map the field of the issues of the community property in insolvency proceedings; both in case of solving the insolvency of the debtors through discharge of the debts and in case of the bankruptcy. These are very hot issues because the current legal regulations are insufficient in their reaction to the problems which appear in common practice. Another reason is the wide variety of these problems which the practice brings and which cannot be answered with the help of the law. I tried to point out some of them and in the second part of the thesis to propose some particular cases and their solutions. Regarding the contents of this thesis it is divided into two parts, namely theoretical and practical. The first part also contains in its introduction the evaluation of the current legal regulations and the amendments being prepared, in particular the amendment No. 64/2017 Coll., which will be effective since 1st July 2017 and brings a lot of essential changes. Further I focused on the terms community property (its formation, termination, object and potential modifications) and the term property (its securing and extent,...

This diploma thesis deals with issues of the insolvency proceedings with further focus on methods of valuation of assets and creditor's claims. The thesis defines the basic terms of insolvency law and outlines the insolvency procedure. The following parts describe the basic principles of valuation in accounting and business valuation methods. The practical part deals with the analysis of the specific insolvency proceedings against NERIA a.s., focusing on the assets and its valuation.

Společnost rozlišuje několik protiprávních činů, nejzávažnější z nich je trestný čin. Vlastnosti, které musí každý trestný čin splňovat, se nazývají znaky skutkové podstaty. Aby byl pachatel trestně postihnutelný za spáchání trestného činu, musí být zletilý a v době spáchání trestného činu příčetný. Za spáchaný trestný čin, který byl pachateli řádným soudem dokázán, je možno udělit jen přesně zákonem stanovený trest. Práce výstižně analyzuje časové řady osob stíhaných za určitou skupinu trestných činů. Zaměřuje se především na odhad trendu v těchto skupinách a následně na prognózu budoucnosti. Zpracovávány a analyzovány jsou i časové řady počtu objasněných trestných činů. Práce též mapuje kriminalitu, resp. stíhané osoby, v krajích ČR.

The presented dissertation aims to present the concept of an object, which we can observe in Husserl's phenomenological philosophy. It highlights the four basic meanings of an object and tries to connect them. This work also presents a comprehensive history of key metaphysical concepts, mainly through analyzes of Aristotle's Metaphysics and interpretations of his philosophical theories over the ages. Emphasis is placed especially on the concept of οὐσία and on the changes in the understanding of this term in Medieval and Early Modern philosophy.

English abstract This diploma thesis is concerned with the institution of the estate in insolvency proceedings. The insolvency estate is a key concept in insolvency law, as the successful consummation of the very goal of insolvency proceedings depends on the substance of this term. The goal of insolvency proceedings is the highest possible, properly prorated satisfaction of the debtor's creditors. The present thesis does not attempt to cover the concept of the insolvency estate in its entire breadth with respect to the various methods for resolving the debtor's insolvency, but instead focuses on the general delineation of the insolvency estate and on certain specific aspects related to bankruptcy discharge. The thesis also discusses some of the most recent changes to the law which were introduced in particular by the bankruptcy discharge amendment effective as of 1 June 2019 - an amendment which has fundamentally changed the previous legal framework for bankruptcy discharge and which has had a not insignificant impact also on the way in which the insolvency estate as a legal concept is shaped. The main objective pursued by this diploma thesis is to assess the current legal framework governing the insolvency estate as well as the institutions which build upon the insolvency estate, in terms of how they hold...

Assets in Insolvency Proceedings Abstract The diploma thesis provides comprehensive analysis of an institute of assets in insolvency proceedings. The first chapter focuses on a definition of assets aiming at importance of the institute in the current legal system in the Czech Republic. The second chapter analyses an extent of assets and institutes of invalidity and ineffectiveness of legal actions in insolvency proceedings including an analysis of provisions related to defence indictment. In addition to positive and negative determination of a content of assets and detailed description of the relevant assets, a description of a mutual relation of insolvency and execution proceedings is a part of the third chapter. Subsequently, the fourth chapter deals with assets determination procedure aiming at an obligation of a debtor or persons acting on behalf of a debtor as well as the third persons and public authorities to provide an insolvency administrator with cooperation. The fifth chapter concerns obligations of an insolvency administrator relating to an inventory of assets and conditions under which seeking exclusion and exemption from assets may be achieved. The sixth chapter analyses a legislation related to disposition over assets including an administration of assets and determination of a person with...

The master's thesis focuses on the accounting concept of profit or loss. In the first part, the contemporary approach to the issue from both theoretical and practical point of view is described with the main focus on the determination of the distributable profit. The capital maintenance and value measurement are also dealt with for this purpose. Following the theoretical basics laid down in the previous part, the main approaches of classical balance theories are explained and their advantages and disadvantages pointed out in relation to their possible use in practice. The thesis contains illustrative examples and ends with a draft of a usable methodology based on the various concepts described in the text.