This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.

Analysis of a laser beam possibilities. Technology of components‘ structure. Design of disposition of a laser’s workplace. Design of a folding brake workplace. Concept of stock holding. Operating expenses of a laser technology. The technical – economic summary.

Multinational enterprises are continuously in search of investment opportunities to grow their businesses. For over two decades South Africa, being one of the economic powerhouses of Africa, has been one such target for global investors. A company planning to invest in South Africa will attempt to identify the most appropriate way to do so, for tax and non-tax reasons. However, tax consequences are one of the main factors influencing the decision of an investor. While certain companies choose to invest directly into the target country, the majority choose to set up a holding company outside of the investor country. Such a company is known as an intermediary holding company and is defined as a company which is interposed between a shareholder and its foreign subsidiary. The main purpose of this study is to investigate the best manner, for tax purposes, in which a foreign company would invest into South Africa, either directly or indirectly through an intermediary holding company. Should the intermediary holding company option be selected, the company will then need to select the country in which to base its intermediary holding company. Tax havens are commonly used as a base for intermediary holding companies, however, these may not be the most advantageous option in all cases. Literature on intermediary holding companies and tax havens is reviewed and thereafter the study analyses and compares the tax efficiency of a hypothetical UK company investing into South Africa using different options. The options available to the UK Company which are compared, include investing directly into South Africa or investing indirectly through an intermediary holding company based in either Cyprus, Mauritius or the Netherlands, all of which are commonly used as bases for intermediary holding companies. The comparative study on the different intermediary holding company options is performed based on the domestic tax laws of each country as well as the effects of the double tax agreements in force between these countries and other tax jurisdictions. Thereafter, the most tax efficient intermediary holding company option is compared to the tax efficiency of direct investment by the UK Company and a conclusion is reached on which is the best manner for such a company to invest into South Africa, for tax purposes. AFRIKAANS : Multi-nasionale ondernemings is voortdurend op soek na nuwe beleggingsgeleenthede ten einde besigheidsgroei te bewerkstelling. Internasionale beleggers sien Suid-Afrika nou al vir meer as twee dekades as ʼn toetreepunt tot geleenthede in Afrika, vanweë Suid-Afrika se status as een van die ekonomiese reuse in Afrika. Maatskappye wat beplan om in Suid-Afrika te belê sal ondersoek doen om die beste moontlike beleggings manier te vind. Talle besigheidsredes, waarvan belastingimplikasies een van die hoofoorwegings is, sal die faktore wees wat ʼn potensiële belegger se besluitneming beïnvloed. Terwyl sommige maatskappye verkies om direk in die beleggingsland te belê sal die meeste maatskappye eerder in ʼn houermaatskappy buite die beleggingsland belê. So ʼn maatskappy staan bekend as ʼn intermediêre houer maatskappy en word gedefinieer as ʼn “tussenganger” maatskappy wat as geleibuis optree tussen die aandeelhouer en die buitelandse filiaal. Die hoofdoel van hierdie studie is om ondersoek in te stel na die beste metode, vanuit ʼn belastingoogpunt, vir ʼn buitelandse maatskappy om in Suid-Afrika te belê. Dit kan óf direk óf indirek deur middel van ʼn intermediêre houer maatskappy gedoen word. Indien die intermediêre houer maatskappy opsie gekies word, moet die maatskappy ook die land kies waarin die intermediêre houer maatskappy opgerig gaan word. Lande wat bekend is as belastingtoevlugsoorde word dikwels gekies om intermediêre houer maatskappye op te rig. Dit is egter nie in alle gevalle die mees voordeligste metode nie. Literatuur oor intermediêre houer maatskappye en belastingtoevlugsoorde word nagevors, waarna hierdie studie die belastingeffektiwiteit van ʼn hipotetiese Britse maatskappy, wat in Suid-Afrika belê, ondersoek deur gebruik te maak van verskillende opsies. Die opsies wat beskikbaar is en ondersoek sal word sluit in, direkte belegging in Suid-Afrika en belegging deur van ʼn intermediêre houer maatskappy gebruik te maak in Cyprus, Mauritius of Nederland. Al die vooraf genoemde lande is algemeen bekend daarvoor dat dit gebruik word om intermediêre houer maatskappye op te rig. Die verskillende intermediêre houer maatskappy opsies word met mekaar vergelyk, deur die belastingimplikasies van plaaslike belastingwetgewing van elke land, asook enige dubbele belastingooreenkomste van krag tussen hierdie lande en ander regsgebiede, te oorweeg. Die mees effektiewe intermediêre houer maatskappy opsie word dan vergelyk met die belastingeffektiwiteit van direkte belegging deur die Britse maatskappy. ʼn Gevolgtrekking word gemaak oor die metode wat die mees effektiefste belastinggevolge inhou vir ‘n Britse maatskappy wat in Suid-Afrika belê. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

This diploma thesis deals with a comparison of two civil codes. Statute number 40/1964 Sb. and statute number 89/2012 Sb. The law science speaks generally in connection with passing of statute number 89/2012 Sb. about recodification of private law. The term of recodification does not mean only adjustment of legal text in more elegant and especially more systematic way, but also removing of some problems in the legal order. The civil code from 1964 was created in another social circumstances and therefore the legal public hoped with passing of statute number 89/2012 Sb. for removing of some defects in civil law. These defects were caused by the selected method, the law should have adapted through this method to new social circumstances. This diploma thesis compares family law (as institute) according to legal order, which was in force before and after the day of 1. January 2014. The conception of family law before this date, so according to the civil code from 1964, arose at the time of intellectual peak of socialism and the task of this thesis is to find, where the family law was moved by the new civil code. From the reason that the whole family law would be too extensive topic for research within one diploma thesis, this diploma thesis deals only with research of one small part of family law, that...

Irrigated agriculture is the largest user of freshwater in a world experiencing increased water scarcity and water demands. Variable rate irrigation (VRI) aims to use water efficiently in crop production, resulting in good yields and water conservation. With VRI, the grower is able to employ custom irrigation rates for different parts of a field. Adoption of VRI has been limited due to the complexity of matching irrigation to spatiotemporal crop water needs and the cost/benefit economics of VRI equipment. The goal of this study was to quantify spatiotemporal variability of VWC in a field that has uniform soil type and discuss the driving factors that contribute to that variability. Soil samples were acquired at 66 and 87 locations during the 2019 growing season at two study sites. Soil samples from 32 and 48 locations within each study site were selected to be analyzed for soil texture properties. The USGS Web Soil Survey was also referenced. Both, the USGS data and the data collected for this project showed very uniform soils across both fields. The objectives of this study were i) to show variability of VWC within fields that contain uniform soil texture using univariate Local Moran’s I (LMI) and ii) to compare static VRI zones based on spatial patterns of readily available field data that might serve as surrogates for VRI zones created from measured variation of soil volumetric water content (VWC). Management zones created using readily available field data had reasonable correlations with VWC. In both study sites, elevation was found to be the best variable for delineating VRI zones that imitate measured VWC.

Sjukhuskuratorer samtalar med patienter på vårdsalar där möjlighet till avskildhet eller lugn ibland är liten. Denna uppsats har som ambition att undersöka vilka metoder för att skapa relation och en hållande miljö som sjukhuskuratorn använder sig av i sådana situationer, för att öka förståelsen för hur arbetet går till i praktiken. Denna kvalitativa intervjustudie visar att det finns ett flertal metoder som är användbara för att visa närvaro och skapa relationer tillpatienter i vårdmiljö – både fysiska och verbala. För att skapa en hållande miljö använder kuratorerna metoder för att stänga ute störningsmoment och upprätthålla tydliga ramar i samtalen. Metoderna används ofta i kombination med varandra och anpassas efter situationen. Studien visar också att de fyra intervjuade kuratorerna är samstämmiga i mycket trots att de ofta jobbar ensamma, samt att de lärt sig metoderna genom utbildning och genom att iaktta andra kuratorer. / On the ward, healthcare social workers often speak to patients in rooms without the possibility of privacy or quiet. The aim of this paper is to examine which methods healthcare social workers (HSW's) use to build relationships and create a holding environment in these settings, and how they are used in practice. Findings from this qualitative interview study show that there are several methods that HSW’s can use – both physical and verbal. They also employ several methods to block out disturbances from other patients and personnel, as well as methods to create safety and predictability in order to establish a holding environment for patients. These methods are often used together and adapted to each situation. The group of HSW's interviewed in this study draw knowledge from both education and practice, and are concordant in their views even though they often work alone.

The aluminium industry is anticipated to witness a surge in demand, with projectionsof a two to three-fold increase by 2050. Meeting environmental objectives andaddressing the growing emphasis on sustainability from both the industry andconsumers seeking eco-friendly products present significant challenges. Energyefficiency will be crucial in addressing these concerns. While primary aluminiumproduction consumes the majority of energy in the industry, the die-casting sector, asan energy-intensive segment, offers opportunities for enhancing energy efficiency. Inhousealuminium smelting in high-pressure die-casting (HPDC) foundries, primarilyemploying gas-fired shaft furnaces with preheating for improved energy efficiency, isa significant energy user.This research examines energy efficiency in High-Pressure Die Casting (HPDC)foundries, particularly in-house aluminium smelting. Utilizing literature reviewsand expert interviews, the study reveals efficient technologies, drivers and barriersto energy efficiency, and the importance of sustainability. The current absence ofwell-defined Best Available Techniques (BAT) and the absence of validated claims bymanufacturers in the HPDC sector emphasize the urgent need for extensive researchand empirical verification.The results from this study show that using gas-fired shaft furnaces is the optimalchoice for the next decade, with waste heat recovery as the primary energy efficiencymethod, supplemented by the implementation of energy management systems andstrategies. Induction furnaces may emerge as a viable future technology, contingenton significant electricity network expansion and low energy prices.

No description available.

[pt] Nas duas últimas décadas, o nível de reservas internacionais nos países emergentes aumentou de forma significativa. No Brasil, o nível de 2019 de 360 bilhões de dólares era considerado alto por algumas métricas, com base no motivo precaucional. Por outro lado, além do custo de oportunidade, a América Latina também se caracteriza pelo custo historicamente alto de carregamento das reservas, devido ao pagamento de juros positivos e altos. Por trás de qualquer modelo na literatura que estuda que estuda o nível ótimo das reservas, existe uma ponderação entre os benefícios e os custos associados à acumulação das reservas, de forma que é esperado queuma mudança significativa nesta taxa seja relevante na otimização feita pelo Banco Central. Nesse sentido, recentemente, a taxa de juros alvo da política monetária no Brasil (Selic) caiu consideravelmente, de 14.25 porcento até outubro de 2016 para 2.25 porcento em junho de 2020. Com relação a esta questão, este trabalho estuda o efeito desta mudança na direção da política monetária brasileira na gestão de reservas cambiais. Nossos resultados contrafactuais mostram que o nível de reservas líquido - referência adotada pelo Banco Central desde Agosto de 2019 - teria caído neste período, controlando pelo efeito de outros determinantes ao nível ótimo de reservas, mas a queda na taxa de juros tornou possível que o Banco Central mantivesse um nível aproximadamente estável. / [en] Over the past two decades, the level of international reserves in emerging economies increased significantly. In Brazil, the 2019 level of around 360 billion dollars was considered high by some metrics, based on the precautionary motive. On the other hand, in addition to the opportunity cost, Latin America is also characterized by historically high costs of holding reserves, due to the payment of positive and high interest rates. Behind any model in the literature that studies the optimal level of reserves, there is a trade-off between the insurance benefits and the costs associated with the accumulation of reserves, so that a significant change in this rate is expected to be relevant in the optimization made by the Central Bank. In that sense, recently, the policy-related interest rate in Brazil (Selic) decreased considerably, from 14.25 percent until October 2016 to 2.25 percent until June 2020, an all-time low. Addressing this issue, this thesis studies the effect of this change in the direction of Brazil s monetary policy in the management of foreign exchange reserves. Our counterfactual results show that the net FX reserves level - a benchmark adopted by the Central Bank since August 2019 -, would have fallen in this period, but the decline in the interest rates made it possible for the Central Bank to keep a roughly stable level until 2019.

Syftet med detta arbete är att jämföra hur svenska ungdomar som arbetar inom servicebranschen i Sverige respektive Danmark ser på arbete. Vad driver vissa ungdomar att ta steget över till den danska arbetsmarknaden, medan andra väljer att stanna kvar i Sverige? Avsikten är att undersöka detta utifrån utbildningsbakgrund, kön, social klass, familjesituation och ålder för att se om det finns några samband mellan dessa faktorer och val av land att arbeta i. Vi har gjort en enkätundersökning bland svenska ungdomar som arbetar inom handel i Sverige respektive Danmark. De resultat vi har fått fram visar att de främsta motiven till att arbeta i Danmark för dessa ungdomar är en högre lön och en bättre arbetsmarknad i Danmark. När det gäller inställningen till arbete och till den egna arbetssituationen skiljer sig inte resultaten åt särskilt mycket mellan de två grupperna. Ett resultat som också har framkommit är att rörligheten i Danmarksgruppen är högre än i Sverigegruppen. Med det menar vi att det är fler i Danmarksgruppen som har varit anställda en kortare tid än de i Sverigegruppen. När det gäller att värdesätta karriär är ungdomarna i Danmarksgruppen överlag mer positiva till detta än de i Sverigegruppen. / The aim with this work is to compare how Swedish young people that work within the service sector in Sweden respective Denmark sees on work. What runs certain young people to take the stage over to the Danish labor market, while others choose to stay left in Sweden? The intention is to examine this on the basis of education batch shallow, gender, social class, family situation and age in order to see about there be some connections between these factors and choices of country to work in. We have done a questionnaire survey among Swedish young people that works within trade in Sweden respective Denmark. Those results we have may forward shows that the most front reasons to working in Denmark for these young people are a higher salary and a better labor market in Denmark. When it comes to the attitude to work and to the own working situation divides the results between the two groups not particularly much. A result that also has arrived is that the mobility in Danmarksgruppen is higher than in Sverigegruppen. With it means we that it is more in Danmarksgruppen that has been an employee shorter time than they in Sverigegruppen. When it comes to that value setting career is the young people in Danmarksgruppen överlag more positive to this than they in Sverigegruppen.