Relevant bibliographies by topics / OVERDUE DEBT

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'OVERDUE DEBT'

Author: Grafiati
Published: 26 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "OVERDUE DEBT"

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Berlinger, Edina, Katalin Dobránszky-Bartus, and György Molnár. "Overdue Debts and Financial Exclusion." Risks 9, no. 9 (August 31, 2021): 158. http://dx.doi.org/10.3390/risks9090158.

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We examine the impact of overdue debts in small villages in one of Hungary’s most disadvantaged regions. We find that a significant number of debtors with overdue debts permanently escape from debt collectors. Accordingly, in our sample, overdue debts reduce the likelihood of declared work by 14 percentage points on average. The lack of declared work alone reduces the probability of opening a bank account by 21 percentage points, and overdue debts further reduce it by 9 percentage points. The negative effect of overdue debts on health is almost as large as the positive effect of a high school diploma. In addition, the health-destroying effect extends not only to the debtor but to all members of the household. Therefore, overdue debts create a poverty trap mechanism exacerbating financial exclusion, hence resulting in significant losses for both the individual and society. We recommend paying more attention to smoothing credit cycles and resolving non-performing debt obligations.
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Kovalenko, Dmytro, Olga Afanasieva, Nani Zabuta, Tetiana Boiko, and Rosen Rosenov Baltov. "Model of Assessing the Overdue Debts in a Commercial Bank Using Neuro-Fuzzy Technologies." Journal of Risk and Financial Management 14, no. 5 (May 10, 2021): 216. http://dx.doi.org/10.3390/jrfm14050216.

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This article considers the problems of overdue credit debt and the creation of effective methods to manage problem debts in banks. The purpose of this paper is to study the problem of overdue credit debt and create effective methods to manage problem debts in financial institutions. Based on a combination of tools of fuzzy logic theory and artificial neural networks, an economic-mathematical model of collection scoring was built. Kohonen self-organizing maps were used to set the parameters of membership functions in the process of fuzzification of quantitative variables of the built model. Data were taken from the official websites of four Bulgarian banks for 2015–2019. The volume of the prepared sample amounted to 1000 credit agreements with active overdue payments. The practical value of the built model of collection scoring for the recovery of overdue debt lies in the possibility to make recommendations for work with each segment of the portfolio of overdue loans in accordance with the calculated level of credit risk. The introduction of credit risk assessment models based on neuro-fuzzy technologies in the work of financial institutions will have a positive impact on the financial results of lending activities of banks.
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Flynn, Michael. "A debt long overdue." Bulletin of the Atomic Scientists 57, no. 4 (July 1, 2001): 38–48. http://dx.doi.org/10.2968/057004011.

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Flynn, Michael. "A debt long overdue." Bulletin of the Atomic Scientists 57, no. 4 (July 2001): 38–48. http://dx.doi.org/10.1080/00963402.2001.11460473.

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Miroshnichenko, Olga, Anna Tarasova, and Valeriy Gamukin. "Household Incomes and Bank Residential Mortgage in Russia." SHS Web of Conferences 93 (2021): 02010. http://dx.doi.org/10.1051/shsconf/20219302010.

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The influence of the incomes of the population subject to changes on bank mortgage lending was investigated using the methods of correlation and regression analysis. Three approaches to income volatility as an indicator of their volatility have been implemented: variability within certain time periods through an assessment of the coefficients of variation during the year, between periods through an assessment of the average annual income growth rates, and the variability of the distribution between income recipients through inequality indicators. According to the research results, indicators of bank residential mortgage are more strongly associated with variations in nominal income than in real one; the low level of overdue mortgage debt in the Russian banking sector is determined by a qualitative assessment of borrowers' capabilities in accordance with their income; an increase in income volatility is accompanied by a decrease in the share of overdue mortgage debt. The stability of the population's income contributes to an increase in the number and total volume of bank residential mortgage. As a result of econometric modeling, the maximum significant effect of the unemployment rate on the share of overdue mortgage debt has been established.
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Белобабченко, Марина, and Marina Belobabchenko. "Problems of Debt Collection Legal Regulation." Journal of Russian Law 4, no. 11 (October 31, 2016): 0. http://dx.doi.org/10.12737/21987.

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The subject of this article is the regulations adopted on 21 June 2016 State Duma of the Russian Federation and entered into force on 3 July 2016 the Federal law No. 230-FZ “On Protection of Rights and Legitimate Interests of Individuals with the Implementation of Overdue Debts and on Amendments to the Federal Law “On Microfinance Performance and Microfinance Organizations”. The author analyzes the effectiveness of the existing regulatory framework governing the activities of organizations to collect overdue debts of individuals. It should be stated that the existing rules do not ensure protection of the rights and interests of individuals in arrears on consumer loans from illegal actions of collectors and at the same time do not regulate the legal framework within which collectors must perform. The current regulatory framework does not provide the balance of the interests of debtors and collection agencies. All these led to the need for a special law to regulate the activities of collection agencies. The adopted Law sets the mandatory state registration of organizations whose primary activity is the collection of debts. It defines the requirements both to the organization (in terms of charter capital and the order of formation) and to its employees when they undertake activities on debt collection. The law has a number of controversial provisions, which are considered by the author of the article; however, in whole a positive evaluation is given.
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Sarunova, M. P., T. V. Burlutkin, and T. Z. Sandzhieva. "Analysis of the organizations accounts payable of the Kalmykia Republic." Proceedings of the Voronezh State University of Engineering Technologies 80, no. 2 (October 2, 2018): 351–57. http://dx.doi.org/10.20914/2310-1202-2018-2-351-357.

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The article shows the organizationsaccounts payableof the Republic of Kalmykia as one of the most important elements of financial analysis as a separate organization, industry and the whole region. The dynamic changes in accounts payable on the basis of statistical datawere analyzed. It was revealed that the vast majority of overdue accounts payable was formed in housing and communal services. We carried outthe structural analysis of overdue debt composition and revealed the ways of its control. In order to identify the most "vulnerable" areas of economic activity from non-payment, the share of overdue debt to the total amount of debt by industry was considered. To assess the timeliness of payments of enterprises on obligations and the quality of accounts payable, we performed the analysis of the share of overdue accounts payable in its total volume. On thatbasiswe found out the approaches to optimizing the management of accounts payable, leading to the growth of financial results and further development of the economy of the Republic of Kalmykia. To analyze financial stability, it is important to consider not only the status of accounts payable, but also the ratio of accounts receivable to accounts payable. The analysis showed that the proportion is irrational; it is obvious that companies have attracted significant borrowed resources, but currently use of them in their current activitiesinefficient. The article concludes that the financial situation of enterprises and organizations of the region is extremely unstable when there is an annual growth of accounts payable and accounts receivable. In order to stabilize the financial condition of enterprises and organizations of the Republic of Kalmykia, improve their solvency and strengthen the settlement and payment discipline we explored the possibility of restructuring of accounts payable, which requires an analysis of each creditor separately, including all components of the debt-principal amount, interest and penalties.
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Krumer-Nevo, Michal, Anastasia Gorodzeisky, and Yuval Saar-Heiman. "Debt, poverty, and financial exclusion." Journal of Social Work 17, no. 5 (May 22, 2016): 511–30. http://dx.doi.org/10.1177/1468017316649330.

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Summary Over-indebtedness of impoverished households and its relevance to the social work profession have not received sufficient attention in the professional discourse. It is the intention of this article to put over-indebtedness on the professional agenda, to review the literature about it, and to present initial data from a study on over-indebtedness in Israel carried out with special attention to debtors’ coping with their debts. The research was conducted as a door-to-door survey in a neighborhood with low socio-economic characteristics and included questions about the nature of the debts, the strategies people use to cope with debts and the obstacles they face while doing so. Findings The research findings indicate a severe debt problem among the participants. Out of 142 interviewees, 61% had debt that was overdue and 27% of them did not have an active bank account – a significant parameter of financial exclusion. Moreover, the proliferation of debts per household, and the high level of debt-to-income ratio also indicate high risk for financial exclusion. Notwithstanding, the findings indicate that most debtors made active efforts in order to close their debts, using two distinct strategies, namely: trying to reach a payment arrangement with the creditor or paying off the debt by increasing their financial resources. Most debtors used the first strategy, although it was found as the less successful one. Applications The article discusses these findings in the framework of the concept of financial exclusion and proposes policy and direct interventions as well as further research on the topic.
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Pasquariello, Federica. "LIABILITY FOR THE DEBTS OF A DISSOLVED COMPANY. IS THE ITALIAN LEGAL SYSTEM LOSING CONTEST WITH OTHER EUROPEAN SYSTEMS?" REVISTA LEX MERCATORIA Doctrina, Praxis, Jurisprudencia y Legislación 9, no. 1 (October 22, 2018): 59. http://dx.doi.org/10.21134/lex.v9i1.1530.

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Italian legal framework provides two credit protection strategies which can be employed to enforce the liability for debts ( both contingent liabilities and unpaid debit residuals ) of a dissolved company: the first based on Company Law , the other on Bankruptcy Law.According to Company Law, by virtue of art. 2495, Civil code, capital companies which have been removed from the Register after a liquidation process(1), are to be considered extinct. Moreover, according to the Court of Cassation, U.S.,February 22nd, 2010, no. 4060-4061-4062(2) the same conclusion can be drawn for partnerships because of systematic coherence. Therefore, following the cancellation from the Company Registry, the companies no longer exist neither as legal entities nor as subjects of law. Shareholder and liquidator will respond in different ways to any surviving or overdue social debt, according to artt. 2312 and 2495 c.c.
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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.

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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that the crisis management system should provide an appropriate approach to the enterprise's debt in order to effectively manage it, to ensure optimum balance between receivables and accounts payable, to prevent the occurrence of overdue debts, to systematically monitor the calculations, and so on. The analysis of receivables and accounts payables by branches of Ukraine is carried out and the significant excess of receivables is noted. It is indicated that the management of the enterprise will be interested in information on: the amount, dynamics, composition and structure of its indebtedness; quality of debt; the reasons that caused the occurrence and existence of debt; the frequency of occurrence and repayment of debts; influence of debt on the financial condition of the enterprise; the expediency of investing in an enterprise's debt, etc. It is established that the purpose of analysis of receivables and accounts payable is to identify the amount of justified and unreasonable debt; changes for the analyzed period, the reality of receivable and amounts payables, reasons and the prescription of accounts receivable. In this regard, the analysis of receivables and accounts payables is an important part of the financial analysis at the enterprise and allows you to identify not only the indicators of current and prospective solvency of the enterprise, but also factors influencing their dynamics, as well as assess quantitative and qualitative tendencies in the financial state of enterprises in the future. It is determined that in the process of organization of debt analysis it is necessary to separately evaluate and study the availability, composition and structure of the company's debt, its frequency, quality and causes, including overdue. To study the composition and structure of the debt, its dynamics it is appropriate to make special analytical tables, graphs, drawings. In the course of the analysis it is also appropriate to compare the amounts of receivable and payables. According to the results of this comparison, the following factors can be identified: increase or decrease of receivables; increase or decrease in payables. It is stated that the management of receivable and accounts payables at the enterprise is the process of development and implementation of managerial decisions regarding the consistency of their size and speed of the movement in time, providing the necessary profit and optimal amount of available funds. The main components of the enterprise debt management system are presented in the article.
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Dissertations / Theses on the topic "OVERDUE DEBT"

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Lichková, Iveta. "Pohledávky po splatnosti - účetní a daňová legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206028.

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The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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Мухамедьянова, М. А., and M. A. Mukhamedyanova. "Совершенствование ипотечного кредитования на примере ПАО «СКБ-банк» : магистерская диссертация." Master's thesis, б. и, 2021. http://hdl.handle.net/10995/99982.

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Магистерская диссертация посвящена вопросам совершенствования ипотечного кредитования. Целью исследования является выявление проблем ипотечного кредитования в России и поиск возможностей для совершенствования ипотечных продуктов. Также в работе проведен обзор ипотечных программ ряда банков и представлен корреляционно-регрессионный анализ зависимости показателей ипотечного рынка от социально-экономических факторов. В качестве научной новизны предложено и обосновано внедрение ипотечного продукта с комбинированным методом уплаты процентов, который позволяет повысить привлекательность ипотечного кредитования для граждан.
The master's thesis is devoted to the improvement of mortgage lending. The purpose of the study is to identify the problems of mortgage lending in Russia and to search for opportunities to improve mortgage products. The paper also reviews mortgage programs of a number of banks and presents a correlation and regression analysis of the dependence of mortgage market indicators on socio-economic factors. As a scientific novelty, the introduction of effective mortgage product with a combined method of paying interest is proposed and justified.
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Jančíková, Kateřina. "Ekonomická analýza vybraného podniku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241285.

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This thesis examines part of financial analysis focused on financial risks arising from the results of the financial analysis. The theoretical part defines the basic concepts of financial analysis, including formulas necessary for the analytical part of the work. Further defines the terms relating to the areas of risk, risk analysis and risk reduction methods. The analytical part is concerned with the present state of the selected company. The final section contains suggestions for improving the financing and stabilization of the company.
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Ferreira, Cláudio de Araujo. "As operações de securitização de dívida ativa e suas antinomias." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21202.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-07-05T12:38:31Z No. of bitstreams: 1 Cláudio de Araujo Ferreira.pdf: 7145517 bytes, checksum: 8c7b326ce9b38909db38bf44d6195f4c (MD5)
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This paper aims to discuss the transactions of securitization of Overdue Public Tax Debt and its challenges. It discusses initially the role of State; the main authors and philosophers about this subject; and also applicates it to the Brazilian State. Additionally it is discussed the deterioration of the Brazilian public debt; the potential amount of Overdue Public Tax Debt of the public entities and to present a “Project of Law” that seeks to solve the existing conflicts of Law in the Brazilian legislation that do not permit the public entities to proceed with it that could be an important source of funds to the Brazilian public entities. We shall discus along it topics such as the role of the Governments, formation of Brazilian Estate, dylema of Moral Hazard due to the non charge of overdue taxes, securitization of assets among others
A presente pesquisa possui como objetivo tratar das operações de securitização de dívida ativa e seus desafios. Para tanto, trata inicialmente da visão de Estado e seu papel, abordando os principais autores e filósofos sobre o assunto; discute também esse tema no âmbito do Estado brasileiro. Antes de adentrar no escopo descrito inicialmente acima, é desenvolvido o tema da deterioração das contas públicas brasileiras nos últimos anos; do potencial de dívida ativa dos entes púbicos; dos conceitos de dívida ativa e securitização e por fim busca apresentar como conclusão um projeto de lei que consiga equacionar a antinomia de norma existente em nosso ordenamento jurídico que inviabiliza as operações de securitização de Dívida Ativa, as quais poderiam ser uma importante fonte de geração de riqueza para o Estado brasileiro. Para tal, aborda temas como o papel do Estado, formação do Estado brasileiro, dilema de Moral Hazard pela não cobrança de tributos, conceito de Dívida Ativa, securitização de ativos, entre outros
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Citsoňová, Katarína. "Řízení pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198250.

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The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.
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Чудиновская, Л. А., and L. A. Chudinovskaya. "Совершенствование учетно-аналитического обеспечения системы кредитовая физических лиц : магистерская диссертация." Master's thesis, б. и, 2021. http://hdl.handle.net/10995/98220.

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Кредитование физических лиц – одно из основных направлений деятельности коммерческих банков, приносящий доход. Для населения кредиты один из возможных способов повысить свой уровень жизни, например, купив недвижимость. Актуальность темы исследования обусловлена тем, что каждый год повышается спрос физических лиц на банковские кредиты, растет конкуренция на рынке среди кредитных организаций, что вызывает необходимые изменения в кредитной системе всей страны. Научная новизна работы: 1) Предложено более точное толкование определения просроченной задолженности (проблемная) по потребительскому кредиту, что позволяет увязать понятие проблемной задолженности по кредиту с высоким уровнем финансовых потерь в банке при ненадлежащем обслуживании заемщика кредита, что часто связано с ухудшением финансового положения заемщика. 2) Предложено усовершенствовать систему оценки платежеспособности заемщиков путем внедрения психоскоринга (с учетом требований закона о защите персональных данных), что позволит сформировать целостный портрет с точки зрения платежеспособности. 3) Предложено усовершенствовать механизм комплексного обслуживания клиента путем подключения овердрафта и выбора расчета ежемесячного платежа клиентом, что позволит снизить риски неплатежеспособности.
Lending to individuals is one of the main activities of commercial banks that generates income. For the population, loans are one of the possible ways to improve their standard of living, for example, by buying real estate. The relevance of the research topic is due to the fact that every year the demand of individuals for bank loans is increasing, competition in the market among credit institutions is growing, which causes the necessary changes in the credit system of the entire country. Scientific novelty of the work: 1) A more accurate interpretation of the definition of overdue debt (problem) for a consumer loan is proposed, which allows linking the concept of problem debt on a loan with a high level of financial losses in the bank with improper service of the borrower, which is often associated with a deterioration in the financial situation of the borrower. 2) It was proposed to improve the system for assessing the solvency of borrowers by introducing psychoscoring (taking into account the requirements of the law on the protection of personal data), which will allow to form a holistic portrait in terms of solvency. 3) It was proposed to improve the mechanism of comprehensive customer service by connecting an overdraft and choosing the calculation of a monthly payment by the customer, which will reduce the risks of insolvency.
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Chao-Kai, Hrong, and 洪肇鍇. "A practical study on applying data mining techniques for debt overdue risk of credit card." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/20318231476887314062.

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碩士
輔仁大學
資訊管理學系
94
Since the use of credit cards and cash cards gained their popularity in recent years, consumer banking had become the central focus of many banks as the financial environment evolved. As the card business grew rapidly, severe financial storms hit on both cash and credit cards and brought about significant rising of overdue debt ratios and income losing of many banks in the later part of 2005. Many financial banks collect the overdue accounts by random with limited effects due to raising credit problems. In addition, not only the random collection processes can not accurately and timely lock on the overdue or delinquent accounts but also the bank profit could worsen due to the termination of good customers through annoying collection. Most academic or financial worlds use data mining techniques on credit assessment model on credit line and card approval in the past fruitful years. Very few studies focus on prediction models of overdue, delinquent and bankrupt accounts. This study uses the statistic methods to cross-examine and to test on Information Value in order to find the better explanatory parameters in the prediction model for overdue/delinquent. The establishment of practical models found that the algorithm of Back-propagation Neural Networks performed better than that of Decision Tree. This research showed the model prediction of precision rate reached above 80 percents when overdue accounts extending their payment from in 30 days (M1) to above 31 days (M2) would become delinquent account. The stability tests of the model indicated stable errors of ± 3% for the data of five consecutive months. The purpose of this study is to develop a better risk management and collection strategy for overdue accounts of credit cards in this debt abundant environment and to provide a reference for future researchers.
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KOPFOVÁ, Jiřina. "Analýza nedobytných pohledávek v účetním subjektu." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136776.

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The main aim of this graduation theses was to characterize the bad debt and is then analyzed in the reporting entity. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range. After a complete analysis and mapping of debts can be stated that the company has an overview of overdue debts, records all borrowers and applied hedge funds. Also accounting entity should not fear to make up rectifying items to overdue debts because if they will be in step with law No. 593/1992 Sb. about backlog for finding the base of income tax it can have the only the positive impact for the base tax and high of tax as well.
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ŘÍHOVÁ, Markéta. "Řízení pohledávek." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51295.

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Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.
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TUNKOVÁ, Šárka. "Řízení pohledávek ve vybraném podniku." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50700.

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Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.
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Books on the topic "OVERDUE DEBT"

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Massachusetts. General Court. Senate. Post Audit and Oversight Bureau. Collecting for the Commonwealth: State and local governments owed at least $574 million in overdue debts. [Boston, Mass.]: Senate Post Audit and Oversight Bureau, 2002.

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2

Operations, United States Congress House Committee on Government. State Department mismanagement of overseas embassies: Corrective action long overdue : sixth report. Washington: U.S. G.P.O., 1993.

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United States. Congress. House. Committee on Small Business. Subcommittee on Exports, Tourism, and Special Problems. Prompt payment: Hearing before the Subcommittee on Exports, Tourism, and Special Problems of the Committee on Small Business, House of Representatives, One Hundredth Congress, first session on H.R. 1663, a bill to amend chapter 39 of Title 31, United States Code, to require the federal government to pay interest on overdue payments, and for other purposes, Washington, DC, July 30, 1987. Washington: U.S. G.P.O., 1987.

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United States. Congress. House. Committee on Small Business. Subcommittee on Exports, Tourism, and Special Problems. Prompt payment: Hearing before the Subcommittee on Exports, Tourism, and Special Problems of the Committee on Small Business, House of Representatives, One Hundredth Congress, first session on H.R. 1663, a bill to amend chapter 39 of Title 31, United States Code, to require federal government to pay interest on overdue payments, and for other purposes, Washington, DC, July 30, 1987. Washington: U.S. G.P.O., 1987.

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5

Office, General Accounting. Navy maintenance: Cost growth and schedule overrun problems continue at the shipyards : report to the Chairman, Committee on Armed Services, House of Representatives. Washington, D.C: The Office, 1990.

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Office, General Accounting. Medicare: Past overuse of intensive care services inflates hospital payments : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1986.

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), United States Congress Senate Committee on Indian Affairs (1993. Indian Trust Asset and Trust Fund Management and Reform Act: Hearing before the Committee on Indian Affairs, United States Senate, One Hundred Seventh Congress, second session on S. 2212, to establish a direct line of authority for the Office of Trust Reform Implementation and Oversight to oversee the management and reform of Indian trust funds and assets under the jurisdiction of the Department of the Interior, and to advance tribal management of such funds and assets, pursuant to the Indian Self-Determination Act, July 30, 2002, Washington, DC. Washington: U.S. G.P.O., 2002.

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Indian Trust Asset and Trust Fund Management and Reform Act: Hearing before the Committee on Indian Affairs, United States Senate, One Hundred Seventh Congress, second session, on S. 2212, to establish a direct line of authority for the Office of Trust Reform Implementation and Oversight to oversee the management and reform of Indian trust funds and assets under the jurisdiction of the Department of the Interior, and to advance tribal management of such funds and assets, pursuant to the Indian Self-Determination Act, July 30, 2002, Washington, DC. Washington: U.S. G.P.O., 2002.

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Germana, Michael. Time, History, and Becoming in Invisible Man. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190682088.003.0002.

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Chapter 1 locates the origins of Ralph Ellison’s philosophy of temporality in the ideas of Henri Bergson and Friedrich Nietzsche, and reads Ellison’s debut novel Invisible Man in light of these observations. Anticipating the work of Gilles Deleuze, Ellison places Nietzsche’s concept of eternal recurrence into a Bergsonian context by combining Nietzsche’s arguments about history and immanence with Bergson’s claims about time and its fundamental creativity. The resulting philosophy prefigures Deleuze’s ideas about difference and repetition, or, the complex relationship between becoming and being. Because Invisible Man is the text where Ellison first fully articulates these concepts, this chapter treats the novel as a critical overture to Ellison’s corpus and the temporal and historical themes that recur throughout it. In the process, this chapter challenges long-held misconceptions about Ellison, including his debt to existentialism, his dedication to disorder, his commitment to surrealism, and his status as a modernist author.
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Acquisition reform: Efforts to reduce the cost to manage and oversee DOD contracts : report to congressional committees. Washington, D.C. (P.O. Box 37050, Washington 20013): U.S. General Accounting Office, 1996.

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Book chapters on the topic "OVERDUE DEBT"

1

Clarke, Brian W. "Collecting Overdue Debts." In Handbook of International Credit Management, 255–63. Routledge, 2018. http://dx.doi.org/10.4324/9781315196138-19.

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Jones, Charlotte. "Arnold Bennett." In Realism, Form, and Representation in the Edwardian Novel, 126–66. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198857921.003.0004.

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Virginia Woolf’s accusation that ‘Life escapes’ from the aesthetic horizons of Bennett’s fiction has long haunted his critical reception. Chapter 3 therefore turns to the function of description within realism, arguing that Bennett does not conceptually prioritize either the particulars, as Woolf argued, or the aggregated scene, as in Barthes’s ‘reality effect’, where the specificities of detail are secondary to its ideological function. The solid superficies for which Bennett has become infamous never constitute individual atoms of meaning, for he insists on both the particularity of a given scene and its transient coherence as a totality. This stereoptic effect mobilizes a searching scepticism as to reality’s appearances, which makes Bennett aim at what is at once both a more abstract and a more concrete notion of truth, one whose material manifestations carry with it the mark of its relation to a whole range of universal truths of which it is part. In this, Bennett acknowledges a debt to the ‘synthetic philosophy’ of Herbert Spencer. By examining more closely the influence of Spencer’s metaphysics on Bennett’s realist aesthetics, and focusing on Bennett’s novels together with his numerous critical writings, this chapter gives long-overdue attention to an often neglected figure in modern British literature.
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"20. Debts Due and Overdue: Beginnings of Philosophy in Nietzsche, Heidegger, and Anaximander." In Nietzsche, Genealogy, Morality, 358–75. University of California Press, 1994. http://dx.doi.org/10.1525/9780520914049-024.

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Kazakova, Natalia, and Anna Sivkova. "Financial Security of Economic Activity." In Global Trends of Modernization in Budgeting and Finance, 110–30. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7760-7.ch006.

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Under the conditions of megarisks, the general level of the world economy's instability rises, the number of unprofitable organizations with overdue debts increases, thus, creating additional threats to the financial security of states. In this regard, presented here, research results have scientific and applied importance for risk management and financial security of economic entities on the basis of the control and analytical concepts which cover: monitoring, diagnostics, prevention of crisis situations, including bankruptcy, corporate fraud and various other financial irregularities in the economy. Accounting for the specifics of economic entities in the course of analysis, diagnostics, and control over their activities is aimed at the creation of effective corporate fraud prevention and bankruptcy management systems. The conceptual principles of information and analytical support, improved methods for analyzing, and evaluating and monitoring financial security contributes to the development of a common methodology for economic analysis and control activities, ensuring their effectiveness and transparency. The comprehensive toolkit for diagnosing financial security allows identifying the areas of increased bankruptcy risks, fraudulent actions or ineffective business management; and unifies the control process, thereby reducing labor intensity and improving the quality of control measures.
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Conference papers on the topic "OVERDUE DEBT"

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Okay Toprak, Aslı, Canan Özge Eğri, and Güldenur Çetin. "The Usage of Credit Cards: An Empirical Analysis on Turkish College Students." In International Conference on Eurasian Economies. Eurasian Economists Association, 2019. http://dx.doi.org/10.36880/c11.02263.

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In recent years, there has been a dramatic increase in the number of credit card usage among university students. Credit cards can be a convenient payment tool that gives university students a number of advantages and benefits to learn financial responsibility when it can be used in a controlled and responsible manner. On the other hand, using credit cards also have serious financial consequences when mismanagedly used. The excessive credit card debt and overdue payments give burden on university students’ shoulders before starting their full-time jobs. Besides that, when the other debts such as education credits are added, inevitable stress and anxiety make negative impacts on their newly started adult life. Also, lack of experience on using credit cards and personal financial information, tend to put some students at a higher financial risk due to a large and perhaps unmanageable debt burden. Therefore, rising number of students who use credit cards increases the concern for these long-term negative results of the credit card. In this context, we aim to evaluate the basic demographic and socio-economic factors that affect the attitudes of Kırklareli University students towards credit card ownership, credit card usage, and to evaluate the students' ability to manage their financial situation.
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Orynyak, I. V., A. V. Bohdan, and I. V. Lokhman. "The 2D Spring Splines Procedure Application With Prescribed Accuracy for Determination of the Global (Pipe Centerline) as Well as the Local (Dent) Curvatures." In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90127.

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The problem of smoothing the spatial line based on position measurements of discrete points exists in cases where a) the positions of points are determined with some errors, b) the goal of smoothing is not a continuous position itself but the higher derivatives of it. It is a very common problem in many engineering applications. With respect to the pipeline industry this problem is very prominent at least in two cases but regretfully many researchers do not pay due attention to it at all. First, the Geopigs are widely used for the determination of spatial position of the pipe centerline points. This information inter alia may be (and in fact are widely) used for the calculation of the global centerline curvatures which are proportional to the global bending strains. Second, the maximum strain levels of the dents are calculated based on the local geometry of the dent as determined by radial sensor measurements from the in line inspection survey. Note, that in both cases mathematically the curvatures are the second derivatives of the function of global (pipeline) or local (dent) positions. The input information about the global X–Y–Z position of each consecutive point of axis line as well as the local radial position of the dent points are given with some error. This leads to a huge noise in predicted curvatures which can overrun the useful information. The amplitude of errors of calculation is inversely proportional to the squared distance between the points of measurement. The application of any smoothing procedure may lead to the loss of the useful information about real curvatures. Thus tradeoff between the smoothing of the noise and the loss of accuracy presents a big problem in the pipeline industry. Two quantitative parameters are introduced here to allow performing such a tradeoff. First parameter characterizes the standard deviation (also referred to as standard in the following) of the random value of the position measurement accuracy by the devices, ρ. Second parameter is the requested accuracy of the curvature determination and is defined in terms of the standard deviation of the bending stress, σ or strain, ε. The spatial beam on elastic foundation model is used to fit the measured point positions to the spatial curve. Its main characteristic is the specific compliance of the foundation α which is determined based on two above root-mean-square errors ρ and σ. The corresponding formulas and tables based on the solution for the elastic beam are obtained. The bigger the allowed error in bending stress σ the lesser is required compliance of the foundation, α. In turn this leads to the smaller value of characteristic wave length of solution and the possibility to retain more useful information about the actual short length stresses in the pipeline. Some practical examples of applications of the procedure are given.
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