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dc.title | Debt relief of natural persons and the rate of satisfaction of their creditors in the Czech Republic | en |
dc.contributor.author | Paseková, Marie | |
dc.contributor.author | Fišerová, Zuzana | |
dc.contributor.author | Crhová, Zuzana | |
dc.contributor.author | Bařinová, Dagmar | |
dc.relation.ispartof | Business: Theory and Practice | |
dc.identifier.issn | 1648-0627 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2015 | |
utb.relation.volume | 16 | |
utb.relation.issue | 2 | |
dc.citation.spage | 185 | |
dc.citation.epage | 194 | |
dc.type | article | |
dc.language.iso | en | |
dc.publisher | Vilnius Gediminas Technical University | |
dc.identifier.doi | 10.3846/btp.2015.484 | |
dc.relation.uri | https://www.ceeol.com/search/article-detail?id=285050 | |
dc.subject | Creditors’ satisfaction | en |
dc.subject | Debt relief | en |
dc.subject | Insolvency | en |
dc.subject | Over-indebtedness | en |
dc.subject | Personal bankruptcy | en |
dc.description.abstract | The purpose of this contribution is to ascertain the rate of creditors’ satisfaction in debt relief. The aim of the paper is to set an approximation functions which guarantee a value of 100% of satisfaction of creditors’ receivables for a zero rate of debt and asymptotically nears a level of 30% with an increasing rate of debt. There are two methods used in this paper. Method of analysis was used to analyse of collected data on the course of debt relief of natural person. The method of the ordinary least squares method was used for setting the approximation functions. On the basis of a survey, it was found that individual creditors are satisfied to 50% of their ascertained receivables. © 2015 The Authors. Published by VGTU Press. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1006403 | |
utb.identifier.obdid | 43874492 | |
utb.identifier.scopus | 2-s2.0-84969210966 | |
utb.source | j-scopus | |
dc.date.accessioned | 2016-07-26T14:58:26Z | |
dc.date.available | 2016-07-26T14:58:26Z | |
dc.rights | Attribution-NonCommercial 4.0 International | |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | |
dc.rights.access | openAccess | |
utb.contributor.internalauthor | Paseková, Marie | |
utb.contributor.internalauthor | Fišerová, Zuzana | |
utb.contributor.internalauthor | Crhová, Zuzana | |
utb.fulltext.affiliation | Marie PASEKOVA 1, Zuzana FISEROVA 2, Zuzana CRHOVA 3, Dagmar BARINOVA 4 1, 2, 3 Department of Finance and Accounting, Faculty of Management and Economics, Tomas Bata University in Zlín, Mostni 5139, 761 01 Zlin, Czech Republic 4 Department of Accounting, Faculty of Economics, VŠB – Technical University of Ostrava, Sokolská třída 33, 701 21 Ostrava, Czech Republic E-mails: 1 pasekova@fame.utb.cz (corresponding author); 2 fiserova@fame.utb.cz; 3 crhova@fame.utb.cz; 4 dagmar.barinova@vsb.cz | |
utb.fulltext.dates | Received 23 May 2014 accepted 10 March 2015 | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.ou | Department of Finance and Accounting | |
utb.fulltext.ou | Department of Finance and Accounting | |
utb.fulltext.ou | Department of Finance and Accounting |