The aim of the cross-border mergers thesis is to analyze cross-border mergers involving companies from the Czech Republic in years 2008-2015. First part is theoretical and is dedicated to legal, accounting and taxation regultion of cross-border mergers in the Czech Republic. Second part is devoted to the analysis of cross-border mergers in years 2008-2015, in more details to years 2014 and 2015. At the end, there is a practical example of Czech -Slovak merger.

In this study, we test the assumption that the way target firm employees respond to a takeover is contingent on their national origin. The antecedents of target firm member trust in the acquiring firm management were examined in a cross-national sample of German and Singaporean employees using a policy-capturing design. Five factors hypothesized to affect target firm member trust after a takeover were found to be significant influences on employees' trust judgments in a decision-making simulation: (i) combining firms' collaboration history, (ii) mode of takeover, (iii) whether it was a domestic or cross-border acquisition, (iv) degree of autonomy removal, and (v) attractiveness of the acquiring firm's human resource policies and reward system. Further analyses suggest that the relative importance of these factors in predicting target firm employees' reactions to a takeover varies depending on their national origin. We conclude that companies engaged in cross-border acquisitions need to consider contingencies in the cultural and institutional contexts in which the acquired firms are embedded and adapt their approaches for integrating them accordingly.

The aim of this work is the analysis of cross-border mergers, which are in the opinion of the European Commission, one of the tools for the free movement of capital within the European Union. The core element of the work is the decisive day, as the most important element for accounting, which is for the participating companies to build a specified date opening balance sheet. Based on the analysis of assembled I am trying to spot trends that pertain to the decisive date, and seeking connections between other data that are important during the merger.

The East African Community (EAC) suffers from a critical lack of cross-border railway networks that, if remedied, could improve regional connectivity and boost intraregional trade. The region would also become more investor friendly. Cross-border railway connectivity is particularly important owing to the challenging geographical location and small, uncompetitive and inefficient Partner States. The EAC Partner States have embarked on an ambitious programme to jointly revamp the region’s railways to address the transport deficits. Joint implementation of transport infrastructure projects offers economies of scale. However, joint efforts are constrained by inefficiencies of the region’s legal and institutional frameworks. The region is characterised by inefficient legal and institutional frameworks. This research argues that it is critical to first address the legal and institutional bottlenecks which will in turn constitute the backbone to support EAC’s efforts towards development and sustainable management of cross-border railways in the EAC. The research reviews effectiveness of the existing legal and institutional frameworks, identifies gaps and, using Southern African Development Community (SADC) as a benchmark proposes solutions for improvement. / Dissertation (LLM)--University of Pretoria, 2014. / gm2015 / Centre for Human Rights / LLM / Unrestricted

La tesi analizza in particolare un tema specifico relativo all’operazione di trasformazione transfrontaliera di società comunitarie ed extracomunitarie in società italiane. Il trasferimento della sede sociale di una società straniera in Italia con mutamento della forma giuridica implica il cambiamento della lex societatis applicabile alla società che, a seguito della trasformazione, è assoggettata all’ordinamento giuridico italiano. La questione più rilevante è quella relativa alla conformità alle condizioni richieste per il tipo sociale adottato, in particolare il rispetto del principio di effettività ed integrità del capitale sociale delle società di capitali. Per questa ragione gli artt. 2465 e 2343 c.c. richiedono a tal fine in sede di conferimenti di beni in natura da imputarsi a capitale sociale un’apposita documentazione volta a garantire ed attestare la copertura del capitale sociale. Parimenti ciò avviene nel caso di trasformazione interna in società di capitali ai sensi dell’art. 2500-ter c.c. La questione è quindi se e in quali casi possa essere richiesto il rispetto di predette norme in sede di trasformazione internazionale tra società di capitali e se ciò sia compatibile con i principi enunciati dalla giurisprudenza della Corte di Giustizia. / The thesis focuses on a specific issue related to the cross-border conversion of companies from EU and non-EU countries into companies subject to the Italian law. The transfer of the seat of a foreign company in Italy with a cross border conversion changes the lex societatis of that company which is, after the conversion, subjected to the Italian legal system. The most important issue related to is the compliance with the conditions required for the legal form adopted, in particular compliance with the principles of effectiveness and integrity of the share capital. For this reason the rules written by the artt. 2343 and 2465 of the Civil Code require a specific documentation in order to safeguard and certify the formation of the share capital. Likewise, this happens in the case of conversion in a limited liability company pursuant to art. 2500-ter c.c. The question is therefore that relating to whether and in which cases the compliance with these rules is required in the context of cross-border conversion between limited liability companies and if this measure is compatible with the principles set out in the jurisprudence of the Court of Justice.

Non-contractual obligations with cross-border elements Non-contractual obligations form a specific part of the law of obligations. Non- contractual obligations are characterized by the fact that the respective parties enter them involuntarily and without a clear understanding of their legal regulation. In cases where the respective legal relationship contains a cross-border element, this lack of understanding is even deeper. The subject of this thesis are non-contractual obligations with a cross-border element and their regulation in private international law. The three fundamental questions of private international law are addressed: namely the issue of international jurisdiction, applicable law, and recognition and enforcement of foreign judgements. The current legal regulation of non-contractual obligations with a cross-border elements is contained in a number of legal resources - from international treaties and EU legislation to autonomous national law. The main objective of this thesis is to analyse these systems of legal regulation in order to determine whether they meet the requirement of legal certainty and foreseeability or whether its unification on international or at least a regional level would be beneficial in that regard. Apart from the introductory and conclusion parts, the thesis...

The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is described. Afterwards, with a model example, the most convenient country for cross-border merger from the tax and corporate income tax perspective is selected.

The aim of this thesis is a concept of a high rope centre in a particular location with support of EU funds. The first part of this thesis gives an overview at the project and presents an analysis of the environment and the conditions in which the project will be realized. The concepts of the project realization and the evaluation of the proposed concepts are presented in the second part.

Le paludisme a déjà sévi dans 80% des pays chinois. Après plusieurs décennies d’efforts, la prévalence du paludisme a considérablement diminué et la Chine est sur le point de l’éliminer dans tout le pays. Les informations sur les vecteurs du paludisme ne sont toujours pas bien documentées, ce qui pourrait entraver l'élaboration de stratégies de surveillance appropriées et la certification par l'OMS. Le principal risque pour l'élimination du paludisme est la réintroduction de la maladie à partir de cas de paludisme importés. De plus en plus de cas de paludisme importés sont causés par des citoyens chinois revenant récemment de pays touchés par le paludisme. Les informations sur leurs personnages, leurs conducteurs et leur voie d’introduction dans différentes zones fourniront aux décideurs politiques des données factuelles où et quand effectuer les interventions. Avec plus de 1,3 milliard d’habitants et un territoire couvrant différentes zones climatiques, les enseignements tirés de l’élimination du paludisme en Chine pourraient servir de référence à d’autres pays. Selon les initiatives Belt and Road, la Chine participera plus globalement aux activités liées à la gouvernance. Les partenaires et les parties prenantes de la campagne mondiale pour l’élimination du paludisme s'intéressent aux opportunités futures et aux domaines potentiels qui impliqueraient une expertise chinoise. 1.Une analyse récapitulative a été réalisée sur la distribution à l'échelle nationale des vecteurs du paludisme, leurs caractéristiques bionomiques, leurs mesures de contrôle et les études connexes. La distribution en Chine des principaux vecteurs du paludisme a été réduite. Anopheles sinensis, qui avait déjà été signalé comme étant moins efficace dans la transmission du paludisme, est en train de devenir l’espèce prédominante dans le sud-ouest de la Chine. Les résultats de l'échantillonnage sur le terrain ont indiqué l'existence de vecteurs du paludisme hautement efficaces, par ex. An. minimus et An. harrisoni à la frontière Sino-Birmane. De plus, des taux élevés de piqûres humaines, des densités élevées d'adultes et de larves et des taux de parous ont été observés chez An. sinensis et An. harrisoni, qui révèlent une très grande réceptivité et un risque élevé de réintroduction du paludisme le long de la frontière Sino-Birmane. 2. L'analyse comparative des cas importés de paludisme signalés dans d'anciennes zones non endémiques et d'anciennes zones endémiques en Chine a montré que toutes les anciennes zones non endémiques signalaient désormais des cas importés de paludisme. 3. Une analyse résumée des progrès accomplis en matière d'élimination du paludisme depuis 2010 a été réalisée, avec un accent particulier sur la cartographie des foyers de paludisme résiduels et la répartition des cas de paludisme en Chine. L'incidence du paludisme contracté localement a fortement diminué, parallèlement à la diminution concomitante des zones d'endémie palustre de 762 comtés signalant le paludisme en 2010 à seulement deux comtés adjacents aux zones frontalières (Province du Yunnan: Chine-Myanmar et Tibet, Chine-Inde). En 2017, la Chine a atteint pour la première fois zéro cas de paludisme autochtone. En conclusion, la Chine est sur la voie de l’élimination du paludisme d’ici 2020. Le risque de réintroduction lié à l’émergence de cas importés de paludisme et à la présence de vecteurs du paludisme hautement efficaces présents dans le pays reste la cible de la surveillance du paludisme. Afin de maintenir l'élimination du paludisme, une collaboration internationale intensifiée, axée sur les zones transfrontalières et la population mobile / migrante, est appelée à prendre des mesures. Les études pilotes sur la manière de présenter les leçons tirées de l'élimination du paludisme en Chine et l'expertise Chinoise sont sur la liste des mesures à prendre, qui harmoniseraient l'aide de la Chine à l'élimination du paludisme dans les pays cibles. / Malaria has occurred in 80% of the counties in China in the past. After several decades of effort, malaria prevalence decreased drastically and China is currently approaching elimination throughout the country. Information on malaria vectors is still found not well documented, which could hinder the development of appropriate surveillance strategies and WHO certification. The major risk to malaria elimination is the re-introduction of the disease from imported malaria cases. There are an increasing number of imported malaria cases caused by Chinese citizens returning from malaria-affected countries recently. The information about their characters, drivers and route of introduction in different areas will provide evidence-based data to policy makers where and when to carry out the interventions. This will in turn allow them to develop efficient guidelines for risk-assessment of malaria re-introduction and for allocating appropriate resources. As a country with over 1.3 billion population and a territory covering different climatic zones, lessons learnt from malaria elimination in China that could serve as references to other countries. According to the Belt and Road initiatives, China will participate more globally to governance related activities. Partners and stakeholders within Global malaria elimination campaign are interested to the future opportunity and potential fields that would involve Chinese expertise. 1.A summary analysis was conducted on the nationwide distribution of malaria vectors, their bionomic characteristics, control measures and related studies. The distribution in China of the principal malaria vectors was found reduced, in particular for Anopheles lesteri and Anopheles dirus s.l., including the two main malaria vector species, An. dirus and An. baimaii, which nearly disappeared after several years of malaria control effort. Anopheles sinensis, which was previously reported to be less efficient in malaria transmission, is becoming the predominant species in Southwestern China. The field sampling results indicated the existence of high efficient malaria vectors, e.g. An. minimus and An. harrisoni at the China-Myanmar border. In addition, elevated human-biting rates, high adult and larval densities, and parous rates were found in both An. sinensis and An. harrisoni, which reveal a very high receptivity and risk of malaria re-introduction along the China–Myanmar border. 2.The comparative analysis of imported malaria cases reported from former non-endemic areas and former endemic areas in China showed that all former non-endemic areas are now reporting imported malaria cases. 3. A summary analysis on malaria elimination progress since 2010, was carried out with specific focus on mapping the residual malaria foci and the distribution of malaria cases in China. The incidence of locally acquired malaria has declined sharply along with the concomitant decrease of malaria-endemic areas from 762 counties reporting malaria in 2010 to just two counties adjacent to border areas (Yunnan Province: China-Myanmar and Tibet, China-India) in 2016. In 2017, China achieved zero indigenous malaria case report for the first time. In conclusion, China is on the track to achieve malaria elimination by 2020. The risk of re-introduction caused by the emergence of imported malaria cases and the occurrence of highly efficient malaria vectors present in the country is still the target of malaria surveillance. To maintain malaria elimination, intensified international collaboration with specific focus on cross-border areas and mobile/migrant population is called to take actions. The pilot studies on how to introduce the lessons learned from malaria elimination in China and the Chinese expertise are on the list to take action in future, which would harmonize the China aid to malaria elimination in the target countries.

"In a world beset by conflict and division, peace is one of the cornerstones of the future. Peace parks are building blocks in this process, not only in our region, but potentially in the entire world." These words of the l ate- former President Nelson Mandela of South Africa on the concept of Peace Parks, underl ines their importance beyond the na tural into the human domain . This disser ta tion focusses on an understanding o f Peace Parks or Transfrontier Conservat ion Areas (TFCAs) in the context of southern Africa and shows how c ol laboration can be used as a tool for the development o f these a re as . T h e t hr ee m ai n a im s of “TFC As ” are t o co nse rv e bio lo gic al d iversity, crea te a plat form for pover ty allevia tion and most importantl y, to promote a culture of peace amongst all nati ons i nvol ved in their development. In order to address this concept, the Great Limpopo Transfront ier Conservation Area (GLTFCA) i s used as an example of how South Africa, Mozambique and Zimbabwe are col laborating their ef for ts towards common goals in terms of biological conserva tion and pover ty alleviation as wel l tou rism and economic development . I n sum, this dissert ation ana lyses col laboration and cooperation in depth as a tool f or t our ism development wi thin the context of t ransfrontier conservation areas in sout hern Africa. / Dissertation (MHCS)--University of Pretoria, 2014. / tm2015 / Historical and Heritage Studies / MHCS / Unrestricted