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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Verslo sprendimo vertinimo taisyklės taikymo Lietuvos teisinėje sistemoje galimybės / The possibilities of business judgement rule application in Lithuanian legal system

Matažinskaitė, Agnė 26 June 2013 (has links)
Šio darbo tikslas – ištirti verslo sprendimo vertinimo taisyklės galimybes Lietuvos teisinėje sistemoje. Šiam tikslui pasiekti pasitelkiami ryškiausi bendrosios ir kontinentinės teisės sistemų atskirų valstybių verslo sprendimo vertinimo taisyklės taikymo pavyzdžiai. Darbe analizuojama šios taisyklės samprata pasirinktose valstybėse bei Lietuvos teisinėje sistemoje. Taip pat darbe keliamas klausimas ar Lietuvos teisinėje sistemoje apskritai egzistuoja verslo sprendimo vertinimo taisyklė. Pažymima, jog šiuo metu Lietuvoje egzistuoja nuomonių dėl verslo sprendimo vertinimo taisyklės egzistavimo dualumas tarp Lietuvos mokslininkų. Analizuojant verslo sprendimo sampratą, pastebimas ir užsienio valstybių mokslininkų nuomonių dėl verslo sprendimo vertinimo taisyklės taikymo daugiareikšmiškumas. Ši taisyklė gali būti suprantama kaip atsakomybės standartas, numatanti kaip įmonės valdymo organų nariai turi vykdyti jiems nustatytas pareigas, kaip teisminio susilaikymo doktrina, užkertanti kelią teismams vertinti priimamų verslo sprendimų esmę bei ją keisti, bei netgi kaip neliečiamybės doktrina. Taip pat verslo sprendimo vertinimo taisyklė turi procesinę bei materialią dalis. Pažymima, jog pagal tai, kaip konkrečios valstybės teisinėje sistemoje ši taisyklė įtvirtinama, skiriami skirtingi jos taikymo modeliai. Toks verslo sprendimo vertinimo taisyklės daugiareikšmiškumas sąlygoja šios taisyklės taikymo galimybių ribas, kurios darbe vertinamos Lietuvos teisinės sistemos atžvilgiu. ... [toliau žr. visą tekstą] / The aim of this paper is to examine the possibilities of application of the business judgement rule in Lithuanian legal system. In order to achieve this aim, the most prominent cases of application of the business judgement rule in different common and continental law countries are analysed. The paper also compares the conception of this rule in selected countries and in Lithuanian legal system. The analysis of the descriptions, although short, of the business judgement rule found in the works of Lithuanian scholars, has shown a dual approach to the application of the business judgement rule. The paper also raises the question of the existence of this rule in Lithuanian legal system. The analysis of the conception of business judgement rule has also demonstrated various attitudes to the application of this rule among foreign scholars. This rule can be regarded as standard of liability, indicating the way in which the members of the company’s management bodies have to perform their duties; as judicial abstention doctrine, preventing courts from evaluating and changing the essence of business decisions; even as doctrine of immunity. In addition, the business judgement rule consists of two components, including procedural and material ones. It is noted that the rule has different models of application depending on the way it is established in the legal system of a country. Such variation of attitudes to the business judgement rule determines the boundaries of its application... [to full text]
22

董事受託義務與經營判斷法則之研究 / A study on the Fiduciary Duty and the Business Judgment Rule

劉耀文, Liu, Yao Wen Unknown Date (has links)
近年來,國際經濟危機層出不窮,產生各式各樣之公司治理問題;全球化之企業經營模式的崛起與迅速發展,企業之經營從國內走向國際,使得公司治理成為國際性之重要議題,美國之公司治理模式的移植亦於世界各國蔚為風潮。 公司治理之架構下,鑑於所有權與經營權分離原則,掌握公司經營權限之董事係公司核心,為避免擴大董事之經營權限的同時,會損及公司與股東之利益,美國法對於董事乃課以受託義務,其內涵包含忠實義務、注意義務與善意義務。然基於商業環境詭譎多變且有限司法審查能力,如董事必須為做出失誤經營決策負擔法律責任,將造成具有能力之人不願意擔任董事而不利於經濟社會之發展,故美國法院判決乃發展出經營判斷法則。經營判斷法則係推定董事係立於充分資訊、出於善意且誠實確信其係為公司之最佳利益,當原告主張董事違反受託義務時,應負有先行舉證證明董事行為不符合經營判斷法則之構成要件。 我國公司法第23條係忠實義務與注意義務之規定,惟對於經營判斷法則尚無明文規範,學說見解對於我國是否應引進經營判斷法則仍有爭議,法院實務雖早已援用經營判斷法則作為公司經營者之責任標準,卻存在諸多誤解導致誤將該法則視為行為標準。因此,似有必要重新審視經營判斷法則之定位,故本文嘗試提出對於經營判斷法則於我國之應用的見解與省思。然經營判斷法則與我國現有法制應如何相互融合仍有待立法配合與後續觀察。 / In recent years, the world has been engulfed by international economic crises, resulting in a wide range of corporate governance matters. The rise and rapid development of the global business model has made the management of enterprises go from a single country toward the whole world, making corporate governance an important international issue. The transplantation of corporate governance of America legal model has emerged as a global trend. Under the framework of corporate governance and in view of the principle of separation of ownership and control, the directors empowered decision-making authority are the core of the company. To avoid the expanding of directors’ decision-making authority and protect the interests of both the corporation and its shareholders, the directors has fiduciary duty which includes duty of loyalty, duty of care and duty of good faith. However, based on the complexity of the business environment and the limit of the capability of the judicial review, if the directors burden the responsibility for making wrong decisions will make capable people unwell to be directors and affect the development of the economy. The business judgment rule is the presumption that in making decisions not involving self-interest and self-dealing, corporate directors act on an informed basis, in good faith, and in the honest belief that their actions are in the corporation’s best interest. Article 23 of Taiwan Company Act is the regulation of duty of loyalty and duty of care. However, the business judgment rule is not regulated in Taiwan Company Act. The opinion of whether the business judgment rule should be introduced to Taiwan is still controversial. Therefore, it is necessary to reexamine the position of the business judgment rule in Taiwan legal structure and this article attempts to provide points of view in the issue. Last but not least, the interaction of business judgment rule and Taiwan legal structure still needs the cooperation of the legislation and following observation.
23

Koncepce a obsah péče řádného hospodáře / The concept and content of due managerial care

Král, Richard January 2016 (has links)
The subject matter of this Master's thesis is to describe and to analyze the legislation of the fiduciary duties as well as the related questions such as the business judgment rule and the request on the management decisions. The fiduciary duties represent the standard of acting which must be respected by the member of the elected body during the exercise of the managerial power. The business judgment rule, however, protects the members of the elected bodies from unjustified accusations of the violation of the standard of the acting while in the final consequence represents the protection of the authority to undertake the decisions. The request on the management decision represents an exception from the common rule, solely entrusting the management of the business into the hands of the statutory body. The main aim of this thesis is to describe and to analyze the listed legislations including the crucial questions arising from these issues together with the suggestion of the solutions. The diploma thesis consists of four chapters. First chapter presents the introductory treatise on the implementation of the legal establishment of the corporate governance together with the emphasis on the economical output. The second chapter is dedicated to the very merit. The legislation of the fiduciary duties,...
24

Odpovědnost členů dozorčí rady / Liability of Supervisory Board

Toman, Antonín January 2010 (has links)
This thesis deals with civil liability of the Supervisory Board and its members for breaching his duties. Emphasis is placed on responsibility and legal relationship, whose content is obligation to pay damages, between Supervisory Board and its member and business companies (in the new terminology "business corporation"). This thesis is dealing at first with the legal anchoring of the Supervisory Board as such, the creation and termination of the Supervisory Board and the definition of its living space not only in the relation to corporation, but also to individual shareholders, General Assembly and of course to the Board - including their mutual rights and responsibilities. Thesis is crossed by author's intention to evaluate the active legislation, whose legislative life is coming to an end, and on the basis of that to comment upcoming legislation that at least brings a fresh wind to the corporate life. Shortly is discussed upon by the factual impossibility to prosecute members of the Supervisory Board for crimes associated with their performance.
25

論股份有限公司經營者與公司間利益衝突交易—以關係人交易為核心

吳姿璉, Wu, Tzu-Lien Unknown Date (has links)
No description available.
26

企業併購程序中有關併購公司取得成本、被併購公司公平價值與與商譽攤銷爭議問題研究

蔡智仁 Unknown Date (has links)
企業併購商譽產生係由「併購公司投資成本」與「被併購公司可辨認淨資產公平價值」產生差異所致,本文先由「併購商譽攤銷」之行政訴訟進行分析,進而研究我國稅捐稽徵機關是否應當發展公平價值評價審查制度以解決相關租稅爭議。另外由於在我國102年起上市櫃公司全面採用國際財務報導準則的前提下,透由我國上市櫃公司於102年度之商譽減損測試執行狀況,將該分析結果與國際現況進行比較,試圖了解我國上市櫃公司之商譽會計政策是否隱藏併購公司高估商譽之風險,並進而探討公司負責人於併購時點所作之投資決策,是否有「經營判斷原則」之適用?在此混沌不明的過渡期間中,本文希望透過此研究而呼籲我國監理機關能盡早正視此一問題。 / M&A Goodwill arises from the difference of "M&A investment cost" and "the acquired company's identifiable net assets at fair value" .This study analyzes the administrative litigation about the " amortization of goodwill" at first. Further we study that whether the tax authority should develop the examination system of fair value evaluation to resolve disputes related to income tax. In addition , science Taiwan Financial Supervisory Commission (FSC) formally announced that all listed companies must apply International Financial Reporting Standards (IFRS) after year 2012, we summary the the Goodwill impairments during year 2013 evaluated by the listed companies and compare with the international status ,trying to understand the listed companies`s accounting policy and weather the M&A Goodwill is without evaluation . At last, this study discuss when responsible person of the corporation high paying to the acquired company whether there is "business judgment rule" applicable? In this chaotic period, this study hopes that this research result could let FSC to notice this issue as soon as possible.
27

刑事案件舉證責任轉換之研究-以特別背信罪及內線交易之抗辯事由為檢討適例 / A Study on the Reverse Onuses in Criminal Law - Focusing on the Special Breach of Trust and Insider Trading

王妙華, Wang, René Unknown Date (has links)
刑事訴訟制度具有兩大目的,分別是發現真實以及保障被告人權,二者不可偏廢,不可為了發現真實而犧牲被告人權之保障,亦不得為了保障被告之人權,忽視真實之發現。 被告在憲法上受有無罪推定原則之保障,原則上無須證明自己無罪,舉證責任落在身為控方的檢察官身上,檢察官須就被告之犯罪事實予以證明至無合理懷疑之程度,使法官依據其所舉證之內容依自由心證予以衡酌,如未能形成超越合理懷疑之心證門檻時,依照無罪推定原則,即應對被告諭知無罪判決。 目前我國法已明文肯認無罪推定原則的保障,除了被告得因此享有相關之保障外,負責追訴犯罪的檢察官,身為控方,亦應善盡其舉證責任,當使法官形成超越合理懷疑的心證時,方能推翻對被告的無罪推定,對被告諭知有罪判決,然而,控方應負舉證責任縱然作為原則,但不可否認的是,本文認為仍有存在例外的空間,故試圖從舉證責任之架構釐清在無罪推定原則的制度下是否有轉換、調整之空間。 站在當事人對等的天平上,筆者認為立法者考量到特殊案件類型之需求,可以透過立法的方式將某些事項的提出證據責任轉換到被告身上,但說服責任則不可以移轉之,因為被告在訴訟上仍受有不自證己罪原則之保障,要將舉證責任予以移轉,筆者以為歐洲人權法院所形塑之標準可資參考,當爭點具有一定的重要性,且被告的防禦權未完全被剝奪時,當檢察官已就一定犯罪事實予以舉證時,即可將舉證責任轉換到被告身上,如此可使呈現在法庭上的證據越來越多,亦可使真實更容易被發現。 本文以經濟犯罪作為檢討舉證責任轉換可行性之主軸,並以特別背信罪與內線交易作為檢討之適例,試圖檢驗本文架構出的判準之可行性。然礙於篇幅有限,故僅以商業判斷法則及內線交易之抗辯事由作為本文檢討之核心。
28

Odpovědnost statutárního orgánu akciové společnosti před a po rekodifikaci soukromého práva / Liability of the governing body of a joint-stock company before and after recodification of private law

Grundman, Vojtěch January 2015 (has links)
in English The thesis deals with the liability of the members of statutory authority of a joint-stock company in antecedent legislation and in present legislation. These legislation are compared and their differences are described. Duties of a member of statutory authority (foremost duty of care), whose violation led to commencement of obligation to compensation for damage, are characterized. Specifically the thesis deals with their obligation to pay damages and their liability for damage. These relations are analyzed not only to company itself, but also in relationship to the shareholders and third persons. Thesis contains also research of claiming damages and business judgment rule.
29

Conventions réglementées et intérêt social en droit comparé (Liban, France, USA) / Related party transactions and corporate interest in comparative law (Lebanon, France, USA)

Zreik, Saba 04 March 2011 (has links)
L’intérêt social est la raison d’être principale de la règlementation des conventions réglementées. Il est délimité par des intérêts voisins et par l’intérêt personnel abrité par ces conventions, dont le jeu conflictuel peut léser la société. L’existence d’un conflit et de sa justification peuvent être présumées. L'intérêt social est désormais celui de l’entreprise vue dans son contexte économique large. Un intérêt de groupe est distinctement reconnu. La qualification des conventions sert à identifier celles qui doivent être contrôlées. La mise en oeuvre de la protection de l’intérêt social s’opère à travers la prévention des conflits d’intérêts, moyennant une révélation de l'intérêt personnel. Cette révélation déclenche la procédure d'appréciation par les organes sociaux concernés. Des garanties législatives et jurisprudentielles assurent la primauté de l’intérêt social, par la limitation de l’exercice de certains droits et par l’application judiciaire stricte du respect des obligations légales qui pèsent sur les intéressés. La convention frauduleuse est nulle. Celle non autorisée qui est préjudiciable à la société est annulable; et ses conséquences sont supportées par l’intéressé qui engage sa responsabilité civile et même parfois sa responsabilité pénale. La comparaison du traitement de ce sujet dans les trois systèmes juridiques libanais, français et américains a dévoilé des failles dans les deux premiers ; des projets de réforme sont proposés. / The corporate interest is the main reason behind the regulation of related party transactions. Its limits are defined by similar interests and the personal interest embodied in these transactions. The inter-action of these conflicting interests may harm the company. The existence of a conflict and of its justification may be presumed. The corporate interest is from now on that of the enterprise seen within its wide economic context and the interest of a group of companies is distinctively acknowledged. The qualification of those transactions helps identify those that are subject to scrutiny. The protection of the corporate interest is achieved by the prevention of the conflicts of interests through the disclosure of the personal interest. This disclosure triggers the concerned corporate bodies’ evaluation process. Legislative and jurisprudential guarantees ensure the predominance of the corporate interest through limitations on the exercise of certain rights and a strict judicial enforcement of legal duties laid on the interested party. The fraudulent transaction is void. The unauthorized one that is damaging to the company is voidable and its consequences are assumed by the interested party who may be exposed to civil and, sometimes, criminal liability. The comparison of the treatment of this subject in the Lebanese, French and American legal systems revealed the weaknesses in the first two; amendment proposals are made.
30

O instituto da incorporação de ações / Stock for stock exchange transactions

Ponczek, Daniel Kalansky 06 April 2011 (has links)
O presente trabalho tem por objeto o estudo do instituto da incorporação de ações. Para tanto, será analisado, (i) no primeiro capítulo, o regime legal vigente e sua natureza jurídica, apresentando-se as diferenças em relação à operação de incorporação de sociedade, fazendo inclusive um contraste com o direito norte-americano; (ii) no segundo capítulo, a proteção dos acionistas minoritários em operações de incorporação de controlada e eventual impedimento de voto do acionista controlador, analisando-se os recentes pareceres de orientação emitidos pela CVM; (iii) no terceiro capítulo, o estudo do instituto do tag along e do fechamento de capital e necessidade de realização de oferta pública em operações de incorporação de ações que impliquem transferência de controle ou cancelamento de registro de companhia aberta, à luz das últimas operações realizadas no mercado; (iv) no quarto capítulo, a discussão dos principais precedentes nos quais a CVM decidiu impor restrições ou impedir a realização de operações de incorporação de ações por entender ter havido um tratamento não equitativo entre os acionistas minoritários e controladores, com o objetivo de demonstrar a alteração do comportamento do órgão regulador no decorrer dos anos / The present work aims the study of the stock-for-stock exchange transactions (incorporação de ações). For this purpose, it will be examined (i) in the first part, the current legal regime and legal nature, contemplating differences with the statutory merger (incorporação de sociedade), including a comparison with the US law, (ii) in the second part, the protection of minority shareholders in the context of parent-subsidiary mergers and possible exclusion from voting of the controlling shareholder, taking into account the recent opinions issued by the Brazilian Securities and Exchange Commission (CVM), (iii) in the third part, the study of the tag along rights and the regulation for delisting companies and the need to conduct a tender offer in stock-for-stock exchange transactions involving transfer of control or delisting of a publicly-held company in light of recent transactions, and (iv) in the fourth part, the discussion of the key precedents on which CVM has decided to impose restrictions or prevent the conduct of stock-for-stock transaction under the understanding that there was inequitable treatment of minority shareholders and controlling shareholders, in order to demonstrate the change of the CVMs understanding over the years.

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