[pt] Este trabalho propõe um modelo de implementação de um leilão bidimensional para concessões de serviços públicos. O desenho do leilão é feito pelo governo através de uma regra de pontuação quase-linear que valora o preço cobrado e o tempo para iniciar a prestação de serviços. Este modelo aplica-se ao conjunto de serviços públicos que geram grandes benefícios quando começam a ser prestado em uma data limite reduzida. Os potenciais compradores possuem informação privada sobre seus custos de produção e redução do tempo. A regra de pontuação reduz a dimensionalidade dos lances tornando-os unidimensionais para os participantes, o maior lance resulta em uma obrigação contratual ao vencedor. O modelo auxilia na elaboração do design do leilão de forma a maximizar as preferências do governo dado o comportamento estratégico dos compradores. / [en] In this thesis we propose a model for a two-dimensional auction of public service concession agreements. The government design of the auction involves an almost linear scoring rule that evaluates the price charged and the time to start providing the services. The model applies to the public services that improve social welfare by reducing the delivery time of services. Suppliers have private information about their costs and time reduction offer. The proposed scoring rule of each supplier reduces the dimensionality of the bids submitted to a single dimension. The winner is committed to his bid and obliges to provide the required services. The model assists in preparing the design of the auction in order to maximize the preferences of the government given to the strategic behavior of buyers.

Ces dernières années, le contexte concurrentiel a démontré la nécessité de réformer la politique portuaire française. C’est ainsi que la réforme portuaire issue de la loi n°2008-660 du 4 juillet 2008 a créé les grands ports maritimes. Le modèle du « landlord port », autrement dénommé port propriétaire/aménageur, a été consacré en France. Le grand port maritime voit ses activités recentrées sur ses missions régaliennes, ses missions d’exploitation ayant été transférées aux opérateurs privés portuaires. Face aux contraintes domaniales, issues du droit administratif, les grands ports maritimes ont dû valoriser leur domaine portuaire en attirant les investisseurs privés et en développant leurs activités avec leur « hinterland ». Le partenariat public/privé est donc la solution pour améliorer la compétitivité des grands ports maritimes. Si du point de vue juridique, l’autorité portuaire est en position « dominante » par son rôle décisionnaire d’attribution d’espaces portuaires aux différents opérateurs, du point de vue économique, le rapport de force est inversé au profit des opérateurs. Il est donc indispensable de parvenir à équilibrer ces visions dans le respect du libre jeu de la concurrence. / These last years, the competitive context demonstrated the necessity of reforming the French port policy. This is how the port reform stemming from the law n°2008-660 of July 4th, 2008 created the Major seaports. The model of landlord port was recognized in France. The Major seaport sees its activities refocused on its kingly missions, its missions of operation having been transferred to the port private operators. In front of state property constraints, stemming from the administrative law, the Major seaports had to value their port domain by attracting the private investors and by developing their activities with their «hinterland». The public / private partnership is thus the solution to improve the competitiveness of the Major seaports. If, from the legal point of view, the port authority belongs in «dominant» position by its decision-making role of allocation of port spaces to the various operators, from the economic point of view, the balance of power is inverted for the benefit of the operators. It is thus essential to succeed in balancing these visions in the respect for the free play of competition.

There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.