Diploma thesis deals with city to city partnership. The aim of the thesis is to evaluate the impact of the projects based on city to city partnership. The theoretical part defines cross-border cooperation and town-twinning activities. The analytic part contains a case study of Krnov. In first part it focuses on evaluation of cross-border cooperation between the Czech Republic and Poland. In second part, there is a description and evaluation of town-twinning activities and projects. A questionnaire survey is used to evaluate the relationship between partner cities. The analysis of this survey outlines the main motives, benefits and barriers of town-twinning. Another factor influencing intensity of partnership has resulted beyond literary research.

由於科技進步、國與國之間的監管制度放寬，使得產業邁向全球化，進而帶動金融業的跨國併購浪潮，並開啟了併購領域之實證研究。過去學者對於銀行併購動機與併購績效之研究，所探討的因子層面有所不同，因此，本研究欲探討影響銀行進行跨國併購動機的國家特性差異，對主併銀行的併購績效有何影響。 由SDC併購資料庫選取2002年至2014年，已開發和新興市場國家之商業銀行跨國併購案件作為研究樣本，以事件研究法探討主併國與被併國之國家特性因子，如：經濟規模、經濟成長率、金融產業發展程度，以及兩國間心理距離等，對主併銀行宣告效果之影響。 結果發現僅目標國之金融產業發展程度與主併銀行宣告效果呈顯著負相關，即併購金融發展程度較低的國家銀行，能為主併銀行獲得更多成長機會，故市場對於主併銀行短期的績效反應較為正面，主併銀行擁有正的異常報酬。 此實證結果符合「獲利機會理論 (Focarelli and Pozzolo, 2001b) 」故當銀行選擇併購策略時，建議可考慮往金融產業發展程度較低的新興市場國家，以獲取更多的成長機會與獲利空間。 / With the advancement of technology and deregulation between countries, industries around the world have entered into a globalized era. Therefore, waves of cross-border merger and acquisition (M&A) among financial institutions have opened new area in M&A empirical research. Different factors were used in previous literatures on M&A motives and performance. As a result, this study examines whether country characteristic factors, which influence acquirer’s M&A motives, have impact on acquirer’s announcement effect. We use event study methodology with 105 final samples, which made of listed commercial banks in developed and emerging market countries (EMC) between 2002 and 2014, to analyze the effects of country characteristic factors (like GDP, GDP growth, financial development, and psychic distance) on the acquirer’s short-term performance. According to our results, we find that: First, on average, the acquirer’s announcement effect of EMC is higher than developed countries, but it is not statistically significant. Second, only the degree of financial development in target countries has significant impact on acquirer’s announcement effect, which is consistent with profit opportunity theory. Therefore, we suggest that acquirers can target commercial banks in financially underdeveloped countries to obtain more growth and profit opportunity.

This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.

The beginning of the work describes problems of the border regions in general. It outlines the opportunities for development of these areas and mentions possibilities that are offered by European Union within the framework of economic and social cohesion. It also briefly mentions the Financial Mechanism of EEA and Norway. Although, the list is not exhaustive, it gives a picture of what options the regions have. Another part of the work is solely dedicated to cross-border cooperation in the Czech-Saxon border area in light of European subsidies. It compares the previous and the current period in terms of objectives, implementation structures and last year also in terms of drawdown. It refers to what potential the Czech-Saxon border area has and -- based on questionnaire survey - tries to determine how the representatives of municipalities in Czech-Saxon border area perceive the cooperation and where they see the major problems.

Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analysis of cross-border mergers carried out in Czech and Slovak Republic in 2008 -- 2011 that are listed in Appendix 1. The primary objective of this thesis is to explore the accounting and tax apects of cross-border mergers in Slovak Republic.

The main aim of this thesis is analysis of history, present and future development of cross-border trade in electricity in the EU. A number of instruments is used -- analysis of generation mix, the role of renewables, degree of international interconnection and usage of these routes, institutional organization of the sector and price convergence of national markets. The research's output is the description of past and recent development and a forecast of possible future progress at the national level. The outcome of this thesis enables the reader to fully understand the complexity of EU electricity market and its probable future direction.

京都大学 / 0048 / 新制・課程博士 / 博士(地域研究) / 甲第21904号 / 地博第250号 / 新制||地||92(附属図書館) / 京都大学大学院アジア・アフリカ地域研究研究科グローバル地域研究専攻 / (主査)教授 河野 泰之, 教授 藤倉 達郎, 教授 藤田 幸一, 教授 竹田 晋也 / 学位規則第4条第1項該当 / Doctor of Area Studies / Kyoto University / DGAM

In the world we live in today, the international trade and economy is becoming more and more dependent on data. Data that can be transferred across borders and during the last couple of years there is an observable trend that the cross-border data flows is increasing. The increase of the cross-border data flows is a result of the vast boom in the global digitalization.  Businesses and enterprises can use the data accessible in multiple kinds of ways, follow and keep control of production chains, follow the demand of consumers, and make alterations to the products following the requests of the consumers. This is improving the efficiency and productivity of the businesses. The free flow of data across borders does not only have positive effect for the businesses, but also from a larger perspective, it also contributes to the welfare of countries, and provide new possibilities and opportunities. Despite the fact that the free flow of data has its great effects on both businesses and the welfare of states, states are imposing restrictions on cross-border data flows. The restrictions in place are of deferent kinds, some makes it mandatory to store or process data, while other restrictions are harsher and could provide a ban or cut off on cross-border data flow.  In the legal system of international investment law, the fair and equitable treatment standard is a standard found in treaties, bilateral and multilateral. The standard is protecting the forging investors.  If a state is enforcing a restriction with an effect equivalent to a ban on cross-border data flow, what is the relation of that restriction to the fair and equitable treatment standard?

Money laundering is believed to have been around since the introduction of money. It is a vast, international problem which challenges law enforcement agencies and legislating authorities, as well as financial institutions and organizations of interest, all over the world. The past few years, something new has snuck up on law enforcement agencies and legislating authorities, namely Blockchain technology and cryptocurrency. This has caused a number of reactions, such as nations and international organizations quickly updating their anti-money laundering regulations. This goes to show how money laundering is constantly evolving, which makes targeting this crime a constant challenge. There is currently a lot of research being conducted on Money Laundering and specifically research on how to tackle the issue. What this study wishes to contribute with is an overview of the recently published (year 2020), available literature on the matter, to facilitate the continuous work on how to best prevent and detect this crime. The aim with this study is to look at already existing literature and to establish what the current focus is when combatting Money Laundering. It is based on three research questions; What are the three main focus’ areas? What are the challenges? How is anti-money laundering regulations tackling cryptocurrency? The method used is a narrative literature review and the search was conducted through Malmö University Electronic Library. Following explicit inclusion and exclusion criteria, the analysis was based on a total of 22 articles. The results show that the focus’ areas’ and challenges are; cryptocurrency and specifically the EU’s fifth anti-money laundering directive, challenges with international cooperation, and lastly, the role of financial institutions and identifying the beneficial owner.

Le Bénin partage près de 2000 km (cumulés) de frontières avec le Nigeria, le Togo, le Niger et le Burkina Faso. Des dynamiques transfrontalières, particulièrement importantes, viennent souligner à la fois, l’impertinence des frontières-barrières coloniales hâtivement tracées, mais aussi des modèles d’intégration régionale en Afrique de l’Ouest. Aux confins des États limitrophes, des territoires transfrontaliers économiquement, ethniquement et culturellement homogènes relativisent le concept de frontière-ligne, sans toutefois faire disparaître les différences d’ordre institutionnel, administratif et politique. Ces territoires «flottants», caractérisés par un syndrome de l’«entre-deux», disposent d’extraordinaires potentiels d’intégration qui pourraient être davantage exploités dans un contexte administratif décentralisé. La question est celle des stratégies et modalités d’intégration régionale en Afrique de l’Ouest. L’absence de volonté politique ne peut suffire à expliquer la vacuité des processus d’intégration. Cette thèse offre des perspectives de définition d’une matrice nouvelle en relations internationales et en politique publique, complémentaire des approches classiques d’analyse des mécanismes d’intégration régionale en Afrique de l’Ouest. Le grand défi consistant à trouver des formules permettant aux communautés et identités qui transcendent les frontières nationales de s’épanouir dans une logique bottom up, sans que le fait ethnique ou les dynamiques locales autonomes ne soient considérées comme remettant en cause la souveraineté des États et leurs prérogatives. L’unité culturelle profonde de la région est un atout fondamental de l’action publique. Car, ce n’est qu’enraciné dans sa culture et son histoire que l’Africain peut se réinventer une patrie qui libère des frontières nationales. D’où la pertinence de la coopération transfrontalière, une tentative d’endogénéisation des mécanismes d’intégration, une tentative pour mettre le développement local au service de l’intégration régionale. Elle devrait consacrer une seconde évolution stratégique de la CEDEAO. Créée le 28 mai 1975 à Lagos, la CEDEAO entendait rompre avec la balkanisation coloniale et doter la région d’un espace économique et social intégré. L’organisation prit dès 1990, une tournure ouvertement politique avec une flambée des conflits internes et ses interventions de maintien de la paix. La promotion de la coopération transfrontalière devrait donner à la CEDEAO, un second souffle. / Benin shares nearly 2000 km of borders with Nigeria, Togo, Niger and Burkina Faso. Cross- border dynamics, which are particulary important, highlight both the irrelevance of hastily- drawn colonial boundaries-barriers and of models of regional integration in West Africa. On the borders of neighbour states, economically, ethnically and culturally homogenous cross- border territories relativize the concept of border-line, without, however, eliminating institutional, administrative and political differences. These “floating” territories, characterized by an “in between” syndrome, have extraordinary potential for integration that could be feth implemented more in a decentralized administrative context. The question is that of strategies and modalities of regional integration in West Africa. The absence of political will cannot suffice to explain the emptiness of integration processes. This dissertation offers perspectives for defining a new matrix in international relations and public policies, in addition to traditional approaches to analyzing regional integration mechanisms in West Africa. The great challenge is to find ways for communities and identities that transcend national borders to flourish in a bottom-up logic, without ethnic fact or autonomous local dynamics being seen as challenging the sovereignty of states and their prerogatives. The deep cultural unity of the region is a fundamental asset for public action. Because it is only rooted in its culture and its history, the African can reinvent for himself a homeland free from national borders. Hence the relevance of cross-border cooperation, an attempt to endogenise integration mechanisms, an attempt to put local development at the service of regional integration. It should characterize a second strategic development of ECOWAS. Created on 28 May 1975 in Lagos, ECOWAS intended to break with colonial balkanization and to provide the region with an integrated economic and social area. As early as 1990, the organization took an overtly political turn with soaring internal conflicts and its peacekeeping interventions. Cross-border cooperation, which is a new concept in West Africa, should give ECOWAS a second hope.