The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..

民國八十四年，我國寡佔近二十年的票券市場終於開放，一時之間，財團紛紛成立票券金融公司，面對激烈競爭的市場，票券業者如何因應由賣方市場轉變成買方市場的競爭方式？本研究的動機為將行銷觀念運用於票券業的競爭策略，使其洞悉變遷環境中的機會與威脅，並配合自身條件以提供適當商品與服務予適當客戶。 　　本研究採探索性研究，進行個案討論並輔以問卷調查，研究發現，票券公司與客戶的行銷觀點認知，差距不大。就投資者而言，著重安全性、收益性及流動性，而票券公司認為收益、服務以及安全是客戶的考量因素；在融資方面，樣本公司以成本、手續便利、可貸金額多寡與撥款速度作為選擇融資的標準，在這方面票券公司以為利率、服務以及授信額度是顧客需求。兩造作法與想法大致吻合。 　　依據研究結果，本論文提出相關建議，對於金融主管當局而言，票券法的訂定有其必要性，並且必須開放新金融商品與保障交易的安全，才能促進貨幣市場發展。對於票券公司而言，必須體認需求導向的時代已經來臨。在市場開放之初，價格競爭難免，在各家公司營運步入常軌以及市場機能引導下，服務競爭終會取代價格競爭。 　　而從行銷策略之觀點，在客源開發方面，中小企業是值得努力的方向，但是業者在業績與授信風險之間，須做一權衡考量。在行銷組合方面，注重新產品的研發才能搶得開放時的先機。在價格策略方面，欲取得價格優勢，須特別強調成本降低：資金成本、產品成本、作業成本。在通路方面，與其他金融業者的策略聯盟是值得發展的方式，此外，正面的公共報導與廣告，有助企業整體形象的提昇，進而增進業務的推展效率。最後，本研究指出授信品質以及利率的研判，將是票券公司的決勝點。

Under det senaste decenniet har Ryssland nyttjat det militära maktmedlet mot forna sovjetstater i syfte att uppnå politiska målsättningar. Skälen till detta är troligtvis flera, där Natos och EUs expandering till Rysslands närmaste intressesfär antas utgöra en väsentlig drivkraft. Den ryska interveneringen i Georgien år 2008 och annekteringen av Krim i Ukraina år 2014, var ur ett svenskt strategiperspektiv oväntade samt överraskande händelser som bidrog till djupgående förändringar av den svenska säkerhetsstrategin. Denna undersökning syftar till att analysera om och i så fall hur, dessa två ryska strategiska chocker har påverkat svensk säkerhetsstrategi under de senaste tio åren. Undersökningen ämnar även ge en ökad förståelse för utformningen av svenska säkerhetsstrategier, dess bakgrund, påverkansfaktorer och förhållande till ryskt geopolitiskt agerande. Denna kunskap skapar även förutsättningar att bättre förstå den aktuella strategin, generella säkerhetspolitiska ageranden likväl som den utgör ett bidrag till analys av framtida strategier. Denna fallstudie nyttjar en referensram som utgår ifrån Jacob Westbergs modell av strategins komponenter, miljö, mål, medel och metod. Genom textanalys studeras fyra analysenheter bestående av officiella säkerhetsstrategier och försvarspropositioner. Undersökningens första analysenhet utgörs av En strategi för Sveriges säkerhet från år 2006 och den sista analysenheten är Nationell säkerhetsstrategi från år 2017 med dess delrapport från år 2018. För att ytterligare berika empirin har även tidigare forskning inom ämnesområdet använts, likväl som rapporter från Försvarsberedningen och Försvarsmakten. Undersökningens slutsatser visar att de två strategiska chockerna har haft en betydande påverkan på svensk säkerhetsstrategi under det senaste decenniet. Chockerna har bidragit till ett skifte från internationella operationer, en solidaritetsdoktrin och ett frivilligt anställt försvar, till ett ökat fokus på närområdet, en form av Östersjöallians samt upprättandet av ett totalförsvar med värnplikt. Rysslands intervenering i Georgien hade dock inledningsvis en blygsam påverkan i jämförelse med annekteringen av Krim, som orsakade ett paradigmskifte inom svensk säkerhetsstrategi. Det framstår som att den första chocken delvis absorberades av en övertro till europeisk säkerhet i kombination med Sveriges 200-åriga tradition av fred samt den rotade synen på neutralitet och alliansfrihet. Den initialt absorberade chocken visar sig dock senare utgöra en förstärkare till den andra chocken, vilket leder till en helomvändning i säkerhetsstrategin. Följderna kan ses i återupprättandet av totalförsvaret, nya militära förmågor, ökad nationell försvarsförmåga och etableringen av en ökad permanent militär närvaro på Gotland. Det innebär även fördjupade bilaterala samarbeten med Finland, USA, NATO samt de nordiska och baltiska länderna. Svenskt fokus kanaliserades nu främst till två metoder, att kunna möta ett militärt väpnat angrepp mot Sverige, samt en form av alliansstrategi med främst Finland och USA i östersjöområdet. / Over the course of the past ten years, Russia has used its military means against former Soviet states in an effort to achieve its political objectives. The explanations behind this behavior are probably several, but NATO’s and EU’s expansion to Russia’s proximity and area of interest could very well have played a significant role. The Russian intervention in Georgia in 2008 and the annexation of Crimea in 2014 were from a Swedish strategy perspective, both unexpected, surprising and led to severe changes in Swedish security strategy, thus by definition being strategic shocks. This study aims to analyze if and, in that case how two Russian strategic shocks have affected Sweden’s national security strategy over the course of the past decade. Thus, in doing so it contributes to an increase in understanding the development of Swedish security strategy, its underlying causes, background and relation to Russian geopolitical behavior. This knowledge will also help to better understand the current strategy, political security actions in general as well as a contribution to future analysis of strategies. This case study utilizes a frame of reference based on Jacob Westberg’s model of a strategies components, environment, ends, means andways, to define, analyze and evaluate the security strategy in its right context. Through qualitative text analysis, this case study analyzes four analysis units consisting of official security strategy and Defense bills by the Swedish government. Spanning from 2006 to the last unit, the National security strategy from 2017. To enrich the empirical analysis, earlier research on the subject at hand, as well as, reports from the Swedish Defense Commission and the Swedish armed forces have been added to the study.   The study concludes that the two strategic shocks have in fact had a major impact on Swedish security strategies over the past decade. Causing a shift from focusing on international operations, a solidarity doctrine and a strictly professional armed force mainly used abroad, to focusing on Sweden’s immediate vicinity, with a Baltic Sea alliance and a re-establishment of a total defense concept. Russia’s intervention in Georgia had a modest impact compared to the annexation of Crimea which created a paradigm in Swedish security strategy. It seems like the first shock was partly absorbed due to a misbelief of European safety as well as Sweden’s two-hundred-year long history of peace, mainly due to a neutral- and alliance free policy. As a result, the first shock functioned as a catalyst, amplifying the impact of the second strategic shock, causing a total turnaround of the Swedish security strategy. Its effects initiated the re-establishment of a total defense concept, new military means, strengthening of the national defense and establishing an increased permanent military presence on Gotland. It also included deepening the bi-lateral co-operation with Finland, USA, the other Nordic-Baltic countries as well as with NATO. The Swedish security strategy is now being focused to two main courses of action. The first, being able to handle a military attack on Swedish soil, the other an alliance strategy with mainly Finland and the USA in the Baltic area.

A dissertação tem por objetivo analisar o anteprojeto de lei denominado Acordo Coletivo com propósito específico/ Acordo Coletivo Especial-ACE, criado pelo Sindicato dos Metalúrgicos do ABC e entregue no início de 2011 ao Poder Executivo Federal e o projeto de lei 4193 de 2012 de autoria do deputado Irajá Abreu. O anteprojeto propõe alteração legislativa com fim à concretização dos comitês sindicais de empresa, buscando uma suposta democratização nas relações de trabalho com a possibilidade de realização de negociações coletivas cujo único limite seriam os direitos trabalhistas presentes na Constituição da República Federativa do Brasil de 1988. A problemática que envolve a dissertação é apresentado pela Cartilha do anteprojeto de lei que elenca o dito anteprojeto como a modernização das relações trabalhistas, solução para o que seus autores consideram ser uma lei rígida e ultrapassa. A escolha em se estudar, também, o projeto de lei 4193 de 2012 é pela hipótese de que o mesmo segue a ideia do ACE em utilizar a negociação coletiva como alternativa de modernização da Consolidação das Leis do Trabalho de 1943-CLT tida, por esses dois elementos técnicos jurídicos, por rígida, arcaica e burocrática. Na justificativa do PL 4193/12 a CLT impede a competitividade e o crescimento das empresas e os consequentes aumentos nos números de postos de trabalho, por ser extremamente rígida, e coloca como alternativa a essa inflexibilidade a negociação coletiva. A dissertação busca demonstrar que em meio aos discursos em torno de uma pretensa modernização da legislação trabalhista vigente no Brasil é possível perceber grandes elementos da teoria da Flexibilização e Desregulamentação Laboral, onde preconizam a noção falaciosa de que o excesso de rigidez destrói os empregos e impede o diálogo entre o capital e o trabalho. Surgindo daí à premissa desses mesmos usuários serem flexíveis e dialogarem longe da figura do Estado Interventor. Em meio às tessituras discursivas presentes nos textos do anteprojeto e do projeto de lei, parte-se da hipótese de que por meio de uma mudança de época trazida pela pós-modernidade, em um processo que instala (econômica, social e politicamente) uma institucionalização da desregulamentação e da consequente precarização do trabalho verificando-se, de forma acentuada, a ausência de preocupação para com a justiça social, a valorização social do trabalho e a dignidade da pessoa humana. Tais estratégias neoliberais colocam como óbice ao desenvolvimento do país a própria CLT e o princípio da proteção ao trabalhador. Entretanto, é perceptível um movimento no sentido a contraditar tais argumentos neoliberais ao aprimorar e utilizar novos princípios no Direito do Trabalho, como o princípio da vedação ao retrocesso social, com o fim de proteger suas conquistas histórias.

This diploma thesis surveys debt instruments used in OECD and European Union member countries for financing central government deficits and the techniques of selling government bonds. The volume and structure of the central government deficit and debt in the Czech Republic as well as organization of debt management office are subjected to a detailed analysis. Debt management accomplishments are confronted with the set out strategy and its objectives. The thesis also consists of the characteristics of securities in use (treasury bills, medium-term and long-term government bonds) as well as of legal regulations of auctions by which the securities are placed on the domestic market. An independent subchapter is dedicated to foreign issues of bonds.

The aim of this text is to describe questions of securities in the Czech republic. Characteristics of individual kinds of the securities and their dividing are mentioned here. My attention is mainly addressed to stocks, obligations, bills of exchange and cheques. Farther I am engaged in accounting of the securities and their evaluation to balancing day. There are specific accounting examples of particular securities in the end. Also I talk about financial crisis and its impact on the securities.

No description available.

The legal nature of the bill of lading as a negotiable document of title has allowed it to provide the basis of a system in which bankers provide credit for the financing of international sales contracts on the strength of the security afforded by the goods represented in the bill. The sea waybill has appeared as a substitute for the bill of lading and, despite its nature as a nonnegotiable document, it can be employed in a manner which allows it to provide collateral security to banks. Multimodal transport documents which may be issued in negotiable or non-negotiable form assume the same legal role as the bill oflading or sea waybill respectively. The inclusion of specific articles in the 1993 Revision of the UCP relating to non-negotiable sea waybills and multimodal transport documents affirms their acceptability to banks financing international sales contracts under documentary letters of credit. / Law / LL.M.

In the sea trade, the traditional paper-based bill of lading has played an important role across the globe for centuries, but with the advent of advanced commercial modes of transportation and communication, the central position of this document is under threat. The importance of the bill of lading still prevails as does the need of the functions that this document served in the past, although in a changed format. In the recent past, the world has witnessed a lot of debate about replacing this traditional paper-based document with an electronic equivalent that exhibits all of its functions and characteristics, both commercial and legal. More specifically, unlike many rival travel documents, such as the Sea Waybill, a bill of lading has two prominent features, that is to say, its negotiability and its acceptability as a document of title in certain legal jurisdictions that are required to be retained in an electronic bill of lading so as to also retain the prominence of this document in the future landscape. This thesis is, however, more concerned about the legal aspects of adopting the electronic bill of lading as a traditional paper-based legal document as well as an effective legal document in the present age. However, the scope of this debate remains primarily focused on the USA and UK jurisdictions. In the course of this thesis, it is observed that, in the past, the bill of lading has been subject to a variety of international regimes, such as The Hague Rules and The Hague-Visby Rules, and presently efforts are being made to arrive at a universal agreement under the umbrella of The Rotterdam Rules, but such an agreement is yet to arrive among the comity of nations. On the other hand, efforts made by the business community to introduce an electronic bill of lading are much louder and more evident. The private efforts, such as the SeaDocs System, CMI Rules, and the BOLERO Project, etc., were, however, received by the fellow business community with both applause as well as suspicion. At the same time, there are a number of concerns voiced by the international business community on the legislative adoptability in national and international jurisdictions and the courts’ approach in adjudicating cases involving electronic transactions and these are making the task of adoption of electronic bill of lading in the sea-based transactions a difficult task. Therefore, in the absence of any formal legal backing from national and international legislations, these attempts could not achieve the desired results. In this thesis, the present situation of the acceptability of electronic transactions in general, and of the electronic bill of lading specifically, has also been discussed with reference to certain national jurisdictions, such as Australia, India, South Korea and China, in order to present comparative perspectives on the preparedness of these nations. On the regional level, the efforts made by the European Union have also been discussed to promote electronic transactions within its jurisdiction. All the discussion, however, leads to the situation where the level of acceptability of electronic bill of lading in the near future is found to be dependent upon the official efforts from the national governments and putting these efforts towards arriving at an agreement on Rotterdam Rules as early as possible. The other area of importance revealed in this thesis is the need for change in juristic approach by the courts while interpreting and adjudicating upon cases involving electronic transactions. On the whole, this thesis has provided a cohesive and systematic review, synthesis and analysis of the history of the bill of lading, its importance as a document of title, and attempts to incorporate its important functions within the fast-paced electronic shipping commerce of today. In such a way it has provided a valuable contribution to the literature by providing a comprehensive resource for jurists, policy-makers and the business community alike, as they work towards adapting the bill of lading so that it might be successfully applied in electronic form.

Ce travail de thèse est consacré à l’étude de la participation de James Laurence Laughlin (1850-19133) à l’unification monétaire et bancaire américaine de 1870 à 1913. L’histoire des débat monétaires et bancaires américains de la fin du dix-neuvième et du début du vingtième sièclen’accorde pas une place importante à cet auteur pourtant incontournable. Laughlin devient unéconomiste académique réputé en tant que premier Head Professor à l’université de Chicago et en fondant le Journal of Political Economy en 1892. Il s’affirme comme expert économique grâce à son expérience de money doctoring à Saint-Domingue en 1894 puis sa participation à la commission monétaire d’Indianapolis en 1897-98. Le rapport final de cette commission rédigé par Laughlin est utilisé pour l’écriture du Gold Standard Act voté en 1900 qui institue légalement un système d’étalon-or aux États-Unis. Par la suite, il prend part à la conception du Federal Reserve Act de 1913, aux côtés de son ancien étudiant Henry Parker Willis. La théorie monétaire de Laughlin se veut être une critique de la théorie quantitative de la monnaie et une défense de la mise en place d’un système d’étalon-or. Pour ce faire, il mobilise des éléments issus de la théorie des auteurs de la Banking School anglaise. Il explique alors la formation des prix par des déterminants non monétaires et inclut le crédit et la spéculation à sa théorie en distinguant un crédit « normal » et un crédit « anormal ». / This Ph.D. dissertation studies James Laurence Laughlin (1850-1913) participation in the American monetary and banking unification. The history of American monetary and banking debates of the end of the nineteenth and the beginning of the twentieth century does not place emphasis on this author while he is unavoidable. He becomes a renowned academic economist by being the first Head Professor of the University of Chicago and the founder of the Journal of Political Economy in 1892. He also acquires the status of economic expert by doing a money doctoring in Santo Domingo in 1894 and by participating in the Indianapolis Monetary Commission in 1897-98. The final report of this commission written by Laughlin had been used to write the Gold Standard Act, passed in 1900 and establishing a gold standard system in the United States. Subsequently, he gets involved in designing the Federal Reserve Act of 1913 alongside his former student Henry Parker Willis. Laughlin’s theory is meant to be a critique of the quantity theory of money. He includes elements from the English Banking School authors’ theory. He explains the formation of prices by non-monetary determinants and includes credit and speculation in his theory by distinguishing a “normal” credit and an “abnormal” credit.