This work approaches Cross-Border Justice as an instrument which affirms rights internationally. In facing the infinite multiplicity of juridical mechanisms which correspond to this paradigm, there arose the necessity to elect those which would be covered by this investigation, with the corresponding exclusion of all other possibilities. Before such an imposition, the most appropriate method of procedure in the treatment of the material was verified and found to be that of dissipative structures, to permit the analysis and evaluation of a system without all its data, providing equally non linear results, given that the objective was not certainty and security in the scientific investigation, but to attain the possibilities of the system. In this way, for the analysis of Cross Border Justice, the research collected data in two processes of regional integration which are at different stages: Mercosul and the European Union. It was decided to approach their judicial structures, in Mercosul forged from elements of classical international law, and in the European Union with the legitimate judicial structure of community law, which must be confused neither with national law, which is hierarchically superior, nor with international law, which is endowed with its own principology. As well as judicial structures, within each of the processes of integration, this research considered their respective instruments of jurisdictional cooperation in carrying out foreign sentencing (intrablock judgement), in civil and commercial material. It is in this unfolding that will be shown most clearly the intensity of integration between populations, which permits the carrying out of the judgement of foreigners with a greater or lesser degree of exigence. The work concludes with the great advance in community legislation of the European Union, as much in questions of judicial structure, with various organs available to promote the effectiveness of its principles, as in cooperative material, with the creation of the title European Executive. On the other hand, it was possible to identify the minimalism of institutions in Mercosul which, despite the difficulties, make advances in the creation of new mechanisms for jurisdictional cooperation, and affirming other, already existing bodies such as the Interamerican Conventions of International Private Law / O presente estudo aborda a Justiça Transfronteiriça enquanto instrumento de concretização dos direitos no plano internacional. Em face da multiplicidade infinita de mecanismos jurídicos que correspondem a esse paradigma, surgiu a necessidade de eleger aqueles que seriam abrangidos pela investigação, com a correspondente exclusão de todo universo de possibilidades restantes. Ante tal impositivo, verificou-se que o método de procedimento mais adequado para o tratamento da matéria seria o das estruturas dissipativas, por permitir a análise e avaliação de um sistema sem a completude de seus dados, fornecendo resultados igualmente não lineares, dado que não objetiva certeza e seguridade na investigação científica, mas atingir as possibilidades do sistema. Desse modo, para análise da Justiça Transfronteiriça, a pesquisa colheu dados em dois processos de integração regional que estão em estágios diferentes, Mercosul e União Européia. Decidiu-se por abordar as suas estruturas judiciais, no Mercosul forjadas a partir de elementos próprios do direito internacional clássico, e na União Européia com a estrutura judicial legitimada no direito comunitário, o qual não se confunde nem com o direito nacional, sendo hierarquicamente superior ao mesmo, nem com o direito internacional, porque dotado de principiologia própria. Ainda, além das estruturas judiciais, a pesquisa também considerou em cada um dos processos de integração, os seus respectivos instrumentos de cooperação jurisdicional para cumprimento de sentença estrangeira (proferida intrabloco), em matéria civil e comercial. É nesse desdobramento que se mostrará mais nítido qual a intensidade da integração entre os povos, na medida em que outorgam executidade ao provimento alienígena com maior ou menor grau de exigências. Conclui-se pelo grande avanço da legislação comunitária da União Européia, tanto nas questões referentes à sua estrutura judicial, com diversos órgãos dispostos para promover a efetividade das suas normas, como em matéria de cooperação, com a criação do título executivo europeu. Por outro lado, identifica-se o minimalismo das instituições mercosulinas que, a despeito das dificuldades avança criando inclusive novos mecanismos para cooperação jurisdicional, e concretizando outros já existentes como as Convenções Interamericanas de Direito Internacional Privado.

A pesquisa procura analisar as reformas políticas e económicas que caracterizaram as décadas de 80 e 90 em Moçambique e que contribuíram para o surgimento do comércio informal. A incapacidade do Estado para a promoção de emprego formal aos cidadãos e a própria dinâmica da economia de mercado levou as pessoas a lutarem para a sua sobrevivência. As mulheres tendo um nível de escolaridade baixo na sua maioria com nível secundário incompleto, não viram outra alternativa senão dedicar-se ao comércio informal transfronteiriço - mukhero, que tem características próprias como menos burocracia, horários flexíveis e a não exigência de nível académico para a realização do trabalho. A maior participação da mulher nesta atividade deve-se ao seu diferencial competitivo neste negócio. Elas são mais pacientes, possuem maior capacidade de negociação com os agentes governamentais e também consentem facilmente abusos e humilhações por parte dos agentes aduaneiros. O consentimento dos abusos e humilhações fazem parte da estratégia para contornar elevadas taxas aduaneiras e daí, garantir uma margem significativa do lucro. Todas as estratégias deste tipo de comércio só podem ser compreendidas á luz do ethos fronteiriço. Hoje o comércio informal transfronteiriço está a crescer ao nível da zona sul Moçambique visto que consegue garantir a sobrevivência das famílias e contribui para o empoderamento socioeconómico da mulher. O Estado moçambicano de forma tímida já se preocupa com este setor no sentido de melhor organizá-la para permitir maior captação de receitas tributárias. / The research analyzes the political and economic reforms that characterized the decades of 80 and 90 in Mozambique and contributed to the emergence of informal trade. The state's inability to promote formal employment to citizens and the dynamics of the market economy led people to fight for their survival. Women with a low education level mostly with incomplete secondary level, they saw no alternative but to devote the informal cross-border trade - mukhero, which has its own characteristics such as less paperwork, flexible hours and no academic requirement for carrying out the work. The increased participation of women in this activity is due to its competitive advantage in this business. They are more patient, have greater bargaining power with government officials and also easily consent abuses and humiliations by customs agents. The consent of abuse and humiliation are part of the strategy to circumvent high tariffs and hence, ensure a significant margin of profit. All strategies of this type of trade can only be understood in the light of the frontier ethos. Today cross-border informal trade is growing at zone level south as Mozambique can ensure the survival of families and contribute to the socio-economic empowerment of women. The Mozambican state timidly already concerned with this sector in order to better organize it to allow more funding from tax revenues.

The thesis ``Tourism potentials and the possibilities of their next activation in South Bohemian-Austrian and South Bohemian-German border region{\crqq} aims to describe the present situation of tourism in South Bohemian frontier area, which has been developing especially after the borders with the Republic of Austria and the Federal Republic of Germany were opened in 1989 and after the Czech Republic acceded to the European Union in 2004. The thesis focuses, as the title suggests, particularly on the potentials and the gravitation of tourist attractions and presents the possibilities of their next development in the defined region.

La reprise des opérations de rapprochements entre des groupes bancaires européens a suscité un questionnement quant aux justifications d’un mouvement vers une consolidation bancaire paneuropéenne. Cette recherche s’inscrit dans le cadre des essais d’analyse des logiques des fusions et acquisitions (F&A) bancaires paneuropéennes en examinant la pertinence des arguments de l’analyse traditionnelle de ce processus. Dans une perspective de renouvellement des concepts d’analyse de ces stratégies bancaires, les sources classiques de création de valeur sont remises en cause, particulièrement, dans le cas des fusions et des acquisitions bancaires paneuropéennes. Cette critique est au cœur de notre problématique. Nous cherchons, dès lors, à mieux appréhender la logique des fusions bancaires transfrontalières dans l’UE en prenant en considération les spécificités de ces opérations et l’évolution du cadre conceptuel des approches d’analyse des métiers de la banque. Nous proposons une grille d’analyse des déterminants de F&A transfrontalières dans l’UE qui permet de focaliser les analyses sur deux principaux critères en faisant référence à leurs cadres théoriques respectifs. Le premier critère d’analyse de ces stratégies bancaires concerne l’aspect géographique relatif aux marchés d’expansion transnationale. Le deuxième critère est lié à la nature des métiers bancaires des parties engagées dans une opération de F&A transfrontalière. L’idée est d’évaluer la pertinence des stratégies de diversification des activités bancaires et de type géographique dans le cas européen. L’apport de notre étude est de valider cette grille en adoptant trois approches différentes. Dans un premier lieu, nous proposons d’appliquer cette grille au cas européen dans le cadre d’une approche analytique des deux critères à la fois. Ensuite, nous voudrions évaluer empiriquement le cadre théorique de chaque critère d’analyse des raisons des F&A transfrontalières des banques de l’UE, séparément, en envisageant deux essais empiriques. Dans un premier essai, nous analysons les déterminants d’une activité de consolidation bancaire paneuropéenne selon une approche macroéconomique. L’idée principale est d'identifier certains pays et leurs caractéristiques qui affecteront la tendance des F&A transfrontalières bancaires dans l’UE. Cette identification nous permet de vérifier les hypothèses d’internationalisation dans le cas européen. Dans le second essai, nous évaluons empiriquement la pertinence des arguments de performance en envisageant une analyse microéconomique des logiques stratégiques des F&A transfrontalières sur un échantillon des principales banques de l’UE. Nos essais empiriques permettent de mettre en évidence les deux critères d’analyse des raisons des F&A transfrontalières et paneuropéennes tout en prenant en considération leurs logiques stratégiques de diversification. / Considering the acceleration in the process of European banking integration, an important concern arises about the driving forces behind the current banking consolidation wave in Europe in the context of international banking expansion. This dissertation spans the fields of the literature on banking internationalisation and cross-border M&A to consider the specific features of these strategies considering the explanations provided by the traditional analysis of banking consolidation. In prospect of proposing new concepts to analyse the patterns of cross-border banking activities in European Union, we identify other vectors in international banking business that create value for shareholders besides economies of scale, with regard to the difficulties to generate cost cuttings in the case of transnational deals. We suggest focusing the analyses of the determinants of cross-border banking mergers and acquisitions (M&As) in the European Union that will allow focusing the analyses on two main criteria regarding their respective theoretical framework. The first criterion of analyzing cross-border banking M&As is related to characteristics of market expansion. The second criterion is linked to the features of cross-border banking activities. These criteria are identified as the variables that affect the banking internationalization. The purpose is to assess the validity of strategic arguments of diversification as the determinants of cross-border banking M&As in Europe. This approach allows us to validate our proposal criteria using three different approaches. First, we provide empirical evidence about both criteria by considering analyses banking structures and characteristics of banking activities in Europe. Then we examine macroeconomic determinants of cross-border banking activities in European countries. We identify receiving and investing countries of cross-border banking investments in Europe, considering the characteristics of countries. Our results allow us to test if the arguments of banking internationalization theories will be sufficient to explain the pan European consolidation. On the other hand, we analyze the strategic motivations of cross-border banking M&As and performance arguments of these transactions by considering a microeconomic analysis on a sample of major banks in the European Union. We provide empirical evidence on theoretical framework of each analysis criterion of cross-border banking M&A in the EU considering their strategic motivations.

La mondialisation et l’européanisation impliquent de plus en plus une gestion à un niveau régional et local des marchés du travail transfrontalier. Dans ce cadre, le projet Interreg « travail sans frontière » Rhône-Alpes/Piémont constitue un laboratoire interrégional de la construction européenne du marché du travail. La coopération des services publics de l’emploi et de leurs acteurs, issue d’un modèle centralisé pour la France et décentralisé pour l’Italie, participe à la construction sociale du marché du travail Rhône-Alpes/Piémont. C’est à travers une sociographie et une modélisation de ce marché du travail que sont mises en exergue les logiques d’actions singulières des institutions et de leurs acteurs. Le marché du travail Rhône-Alpes/Piémont est spécifique, de part l’héritage dynamique qui l’a produit, les structures actuelles qui le portent et les perspectives de développement que lui offre sa position transfrontalière. La spécificité de l’espace frontière créé dans le cadre de ce type de coopérations se nourrit de la complexité des maillages institutionnels et de la non harmonisation des services publics au niveau européen. Le modèle fourni par l’analyse repose sur une quadruple hypothèse : c’est un marché des professions, un marché de service public, un marché transfrontalier et un marché transitionnel. Le modèle ainsi élaboré est spécifique et peut être transposé à d’autres systèmes. / Globalization and Europeanization are involving a more local management for the cross-border labour market. In this framework, the Interreg project between Rhone Alpes and Piemont called “working without borders” is a real interregional laboratory for the european labour market construction. The public employment services cooperation and their actors steming from a centralized model in France and from a decentralized one in Italy are participating in the social construction of the Rhone-Alpes - Piemont labour market. This is through the labour market modeling and sociografy that are pointed up the peculiar processes of the different institutions and of their protagonists. The Rhone Alpes-Piemont labour market is very specific one, due to the dynamic heritage which created it, the current structures bearing it and the expansion prospects that its cross border position enables. The specificity of the border space created in the framework of this type of cooperations is fed by the complexity of institutional meshings and the lack of synchronization of public utilities on the european field. The model provided by the analysis relies on a quadruple assumption: this is a market of professions, a market of public utilities, a transborder market and a transitional market. Consequently, this model is specific and can be transposable to any other system.

La frontière est aujourd’hui l’objet de toutes les attentions. Aussi bien en Europe où la question de l’ouverture et de l’intégration semblait complètement réglée avec les accords SCHENGEN, qu’en Afrique de l’Ouest où l’intégration se construit, la crise des migrations vient rappeler combien ces objets géographiques et institutionnels divisent ou connectent des espaces. La problématique de cette thèse a été d’étudier les dynamiques qui transcendent la frontière et qui participent à une création territoriale transfrontalière. La ville et la frontière sont des objets d’étude de la géographie et de l’aménagement territorial qui se révèlent d’une grande pertinence dans la compréhension des systèmes territoriaux transfrontaliers ouest africains actuels. Les liens socioculturels, les coopérations informelles ou clientélistes entre les acteurs locaux d’une part, le commerce transfrontalier, les mobilités transfrontalières quotidiennes d’autre part, sont, entre autres, les fondamentaux du fonctionnement de ce système transfrontalier. Les villes, notamment frontalières sont porteuses de cette dynamique. Elles émettent, reçoivent et font transiter les flux. Ce sont les lieux où se nouent et s’interconnectent les réseaux. Ces éléments s’intègrent de plus en plus dans les projets de coopération transfrontalière constituant ainsi une forme de territorialisation par le bas. Les politiques institutionnelles (intégration régionale, décentralisation, politiques frontalières) influent de façon mitigée sur le renforcement de ces processus locaux. Mais les enjeux de sécurité renforcent la situation de certaines zones frontières devenant ainsi pleinement des espaces de refuge. / The borders are becoming the subject of recent attentions in the world. In Europe the issue of openness and integration seemed completely solved with Schengen agreement. But, migrant crisis recalled the need of borders controls. In West Africa, integration is building. The problem of migration reminds how border, a geographic, political and institutional subject, can divide or connect spaces. This thesis studied the dynamics that transcend the borders and that participate in cross-border territorial creation. It has proven that towns and borders become more relevant in geography and spatial planning to understand cross-border territorial systems. The socio-cultural relationship, informal cooperation between local actors, the cross-border trade and the daily cross-border migration are the fundamentals of this transboundary system. Border towns are carriers of this dynamic by creating nodes of networks and by interconnecting spaces. They emit, receive and make transit cross-border flows. Local cross-border cooperation’s initiatives observed in West Africa are based on these elements. So, these cross-borders cooperations constitute a form of bottom up territorialisation. The thesis also shows that institutional policies (regional integration, decentralization, national border policies) have mixed responses on strengthening borders processes. However, security issues reinforce the situation in some border areas becoming fully refuge spaces.

This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state commodity taxes are presumably lower along borders, the impacts of state commodity taxes on retail activity may be different for counties closer and further away from the state border. Considering retail establishments and employment of industries that are most likely to be affected by consumers’ cross-border shopping activity, I find that that the impacts of domestic and the nearest neighboring states’ sales and excise tax rates on counties’ retail establishments and employment depend on the distance to the state border. However, contrary to what would be expected, the impacts tend not to be very robust. Second, I investigate whether consumers’ cross-border shopping to low commodity taxed states influence state governments to engage in strategic competition in multiple tax policies. Previous works on fiscal competition document that state governments engage in commodity tax competition to gain cross-border shoppers. Specifically, the empirical research find that changes in neighboring states’ one commodity tax rate influence changes in a home state’s same commodity tax rates. However, these studies do not address whether changes in neighboring states’ one commodity tax rate also induce the home state to adjust other taxes, either other commodity taxes or possible income taxes. Using a panel of the United States’ state-level data for the period 1977−2002, I estimate the reaction functions not for a single tax rate but multiple rates. In this framework, I find that states react to neighbors’ lower tax rates on one tax base by changing rates on either the same tax base or/and other tax bases, thereby suggesting that states engage in strategic competition in multiple tax rates to meet their revenue goals.

International law of succession focusing on European regulation The aim of my thesis is the international Law of Succession with emphasis on the European Regulation No. 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate on Succession. The regulation of succession will apply to succession proceedings with an international element concerning those who died after 17 August 2015. The purpose of the regulation is to simplify and expedite such proceedings within the European Union. In principle, the ruling on the entire estate of the testator should be decided in the course of a single succession proceeding in order to avoid conflicts in court judgments that could occur if the procedure was split into different countries. Furthermore, the diploma thesis deals with the concept of border determinant in international law, where habitual residence becomes increasingly important, while other borderline determinants such as domicile or nationality already lose their importance. I also explain the term 'estate planning' in my paper, i.e. the arrangement of inheritance conditions of the future...

This study examines the effect of using toeholds in domestic and cross-border acquisitionprocesses on the bidder’s acquisition performance. The sample constitutes 1,701 acquisitionsof European listed firms over the period 2003-2016. Results reveal significant evidence of anadverse effect of toeholds on the bidder’s acquisition performance. However, in cross-borderacquisitions, the use of toeholds results on average in significantly higher abnormal returns.Finally, the use of toeholds is found to be more efficient in target countries with a civil-lawsystem compared to countries with a common-law system. Overall, these findings increase ourunderstanding of management actions about the application of toeholds as an acquisitionstrategy.

Doctor Legum - LLD / The thesis considers the approaches followed by the European Union with the Brussels Regime, the federal system of the United States of America under the ‘full faith and credit clause’; the inter-state recognition scheme under the Australia and New Zealand Trans- Tasman judicial system; as well as the convention-approach of the Latin American States. It finds that the most suitable approach for the SACU is the negotiation and adoption by all SACU Member States of a multilateral convention on the recognition and enforcement of foreign judgments, comparable to the 1971 Convention of the Hague Conference on Private International Law; the EU Brussels I Regulation and the Latin-American Montevideo Convention, as complemented by the La Paz Convention. It is imperative that a proposed convention should not merely duplicate previous efforts, but should be drafted in the light of the legal, political and socio-economic characteristics of the SACU Member States. The current legislative provisions in force in SACU Member States are compared and analysed, and the comparison and analysis form the basis of a proposal for a future instrument on recognition and enforcement of foreign judgments for the region. A recommended draft text for a proposed Convention on the Recognition and Enforcement of Foreign Judgments for the SACU is included. This draft text could form the basis for future negotiations by SACU Member States.