Cette thèse porte sur l'impact du commerce (transfrontalier) sur les relations, les perceptions entre la Turquie et l'Irak, plus précisément entre deux région kurdes : le Kurdistan de Turquie d'un côté, le Kurdistan d'Irak de l'autre. Ce travail va nous permettre de comprendre et d'analyser les relations économiques, sociales et culturelles de part et d'autre de la frontière. En tant que séparatrice des deux régions kurdes, la frontière turco-irakienne tient une position qui joue un rôle significatif ; c'est une séparation mais aussi une zone de contact. Plusieurs acteurs jouent un rôle dans le commerce frontalier de cette région. Les principaux sont les États (ou « quasi-État » si l'on considère le gouvernement autonome du Kurdistan d'Irak comme un État dans l'État fédéral d'Irak), ainsi que les entrepreneurs des deux côtés de la frontière.Après la guerre du golfe en 2003, la région du nord de l'Irak est devenue davantage liée à la Turquie qu'à l'Irak. Ce phénomène s'étant accentué de nos jours. Des milliers de camions franchissent quotidiennement les frontières qui séparent le Kurdistan d'Irak et la Turquie, les entreprises et les ouvriers travaillant au Kurdistan irakien sont pour l'essentiel des Kurdes de Turquie.Dans ce contexte le commerce est important par son rôle de communication. Il est également significatif en tant que lien symbolique entre les deux régions frontalières. En outre, ce commerce confirme à nouveau le rôle du Kurdistan irakien comme référence de la mouvance kurde dans son ensemble. / This thesis deals with the impacts of the cross-border trade on the perceptions, on the relations between Turkey and Iraq, more precisely between two Kurdish regions: Turkish Kurdistan on one side, Iraqi Kurdistan on the other. This study allows us to understand and analyse political, economic and cultural relations by means of border trade between two border regions on either side of the border. By acting as a divide between the two Kurdish regions, the Turkish-Iraqi border plays a significant role as a barrier but also a zone of contact. Several actors play a role in the border trade of this region. The main ones are the States (or quasi-State if we consider the autonomous region of Iraqi Kurdistan as a State within the federal state of Iraq), as well as the entrepreneurs on both sides of the border.After the Gulf War in 2003, the north of Iraq (Iraqi Kurdistan) became more linked to Turkey than to the rest of the country. This phenomenon has become more and more present. Every day, thousands of trucks cross the border separating Iraqi Kurdistan and Turkey, the firms and workers working in Iraqi Kurdistan are mostly Turkish Kurds.In this context, trade is important through its role of communication. It is also significant as a symbolic link attaching both sides. Furthermore, this trade again confirms the role of Iraqi Kurdistan as a reference for the whole Kurdish region.

The diploma thesis in its theoretical part describes importance and requirements of the cross-border cooperation, history and facts about Euroregion Nisa, Next part briefly describes programs supporting cross-border cooperation, that where in Czech Republic implemented before was Czech Republic accepted as a member of the European Union and after that from the perspective of the Euroregion Nisa. Practical part analysis and compares structures of applicants and their projects within the Small Projects Fund between program Interreg IIIA Czech Republic -- Saxony and program Cíl 3/Ziel 3 Czech Republic -- Saxony from the perspective of the Euroregion Nisa. Next part here contains evaluation of those two programs by applicants and their opinions were obtained by prepared questionnaire. The main goal of the thesis is thus to analyze Euroregion Nisa and its cooperation with Saxony, find out whether submitting of an application and project implementation within the time has simplified or vice versa and suggest own recommendations for the future of this kind of cooperation.

This paper begins with looking into the history of cross-border cooperation. It also includes a preview of the development of cross-border cooperation in Europe and a promotion of cross-border cooperation in the European Union. Subsequently, there is a view of cross-border cooperation in the Czech Republic in the paper. The paper itself is focused on a comparison of cross-border operational cooperation programs, The Czech Republic -- The Republic of Poland and The Czech Republic -- The Free State of Saxony, in terms of administrative and content parameters. Administrative and content parameters are compared in the new programming period, i.e. the programming period 2007 -- 2013. This paper aims to describe the set of administrative and content parameters in both programs and identify the cross-border cooperation operational program with better defined parameters.

Graduation theses deal with solution of cross-border mergers from the legal, accounting and marginally tax point of view. Solution of cross-border mergers from the above mentioned three points of view are analyzed firstly on the European Union level, then on the level of the Czech Republic and Slovak Republic. The subject of the graduation theses is accounting solution of the cross-border mergers according to Czech trade-law legislation and comparison of their reflection in the Czech and Slovak legislation. The graduation theses contain also an analysis of the cross-border mergers from the accounting point of view according to International Financial Reporting Standards.

The subject of my dissertation is the information process in reference to euroregionalism and the origin of euroregions in the area of EU and especially Czech republic. I will focus on the fundamental causes of the european cross-border cooperation and the historical roots of first euroregion's origin -- the theoretical and practical resources of the euroregion's inception and operation. I will examine the legislative and institutional assurance of euroregions -- documents (for instance the implication of the Madrid agreement) and principles that result from the european and national legislation, on which the foundation of the euroregions functions. The euroregion legislation specifications in the countries of central and eastern Europe and especially Czech republic will also be mentioned. In the next section of my dissertation I will focus on the euroregion's definition, which occur in Czech republic -- the origin's causes and the historical roots, the financial framework (the inner sources of cross-border cooperation's financing, European funds and enterprises etc.). The objective of the practical part of the dissertation will be the evaluation of the executed cross-border cooperation benefits for the development of the peripheral area.

In the present dissertation, we study tax competitions for foreign direct investment, which includes the study of greenfield investment with the firm's ownership problem and the cross-border merger and acquisition (M\&A). It sheds light on the literature of public finance, international economics, and industrial organization. In chapter 1, we develop an open economy model with two segmented countries and one monopoly firm which registered in one of the countries. Our results show that when there is an exogenous transportation cost when exporting, the market size plays an important role in tax competition, however, when there is an endogenous tariff determined optimally by each country, the market size does not matter in the tax competition. Chapter 2 and 3 study the tax competition for a post-cross-border merger and acquisition firm, which the firm has three location options, located in either of the countries or both. We found that when the governments have two tax instruments, the lump-sum tax and tariff, the market size and price policy play an important role in tax competition. Moreover, when the governments utilize the lump-sum tax as the only instrument for tax competition, both the firm and countries will be better off when the firm keeps both plants.

The European Union (EU) governance is very complex. Also, in order to have an impact on the democratic transformation of national settings in its Eastern Neighbourhood there is a need for the EU to govern more effectively. How can we understand the relations between the EU and countries in its Eastern Neighbourhood? Has the EU regional governance been able to bring positive change by influencing domestic processes including democratic institution-building in the region? What challenges has the EU encountered in its Eastern Neighbourhood and how has it responded to them? Even at times when the EU’s performance is being questioned by policy-makers and in academic literature, the EU retains a strong focus on sectoral and regional policies, along with a consistent presence in neighbouring countries. The six research papers of this thesis examine important aspects of regional development of the EU and its governance of the Eastern Neighbourhood. These analyses determine that the EU’s understanding of the governance of its Eastern Neighbourhood has developed and varied to a substantial degree since introduction of the European Neighbourhood Policy followed by addition of the Eastern Partnership. The papers provide empirical qualitative analysis on the factors shaping EU regional performance and address institutional, political, and cultural challenges that Ukraine and Belarus face in terms of democratization and regional cooperation. In addition, these papers engage with debates on borders and bordering in order to study the neighbourhood transformations through the European Neighbourhood Policy. New priorities, such as border management and a focus on multilateral initiatives under the Eastern Partnership, signalled the continuation of a region-based approach employed by the EU and the recognition of shared values, common traditions, and histories among neighbours in the EU’s shared borderland. / Graduate

I denna uppsats har aktiekursutveckling undersökts med utgångspunkt hur aktiekurserna påverkas vid kungörelse av företagsförvärv. En eventstudiemetod, med en marknadsmodell-estimering, har använts för att se hur anormal aktiekursutvecklingen har varit kring kungörelsen av förvärven. Aktiekursdatat är tagit från Stockholmsbörsen, där svenska köpande företags aktiekurser använts. Utöver den övergripande aktiekursutvecklingen undersöks om utvecklingen påverkas vid val av betalningsmetod, samt om det finns någon påverkan vid gränsöverskridande kontra inhemska förvärv. För de 100 förvärven som inkluderades i urvalet, påvisar resultaten att förvärven är mervärdeförstörande i snitt. Resultaten var även att förvärv där aktier används som betalningsmetod hade en mer positiv aktieutveckling än då kontanter användes. Gällande gränsöverskridande kontra inhemska förvärv, visade gränsöverskridande förvärv generellt en högre aktieavkastning. / This paper examines the stock development when an acquisition is announced between two listed companies. The paper will rely on the event study methodology and a market model for the estimation of the abnormal returns on the stock market as a result of the announcement of the acquisitions. Source of the data is the Stockholm Stock Exchange, the bidding companies in question are all Swedish. In addition to the overall performance of the stock market, the paper will cover if method of payment and if cross-border acquisitions influences the market reactions. For the 100 acquisitions which have been included in the population, the results show that the acquisitions are in fact value reducing. Furthermore, the results show when stock is used to finance the acquisitions, the announcement has a more positive impact on the stock development in contrast to when cash is used. Regarding cross-border versus domestic acquisitions, cross-border acquisitions have a more positive impact on stock development.

Thesis advisor: Jérôme Taillard / This paper studies the dynamics between levels of M&A activity (average transaction value and number of deals) and crises in seven Latin American countries from the period between 1990 through 2007. Two hypotheses are tested using regression analysis: (1) whether the level of M&A activity increases during crises due to the “bargain hypothesis,” due to the low valuation of target companies, or (2) whether M&A activity decreases due to the financial distress of potential buyers (“financing constraints” hypothesis) or the financial distress of potential targets (“loss of confidence” hypothesis). Analyses at the country and industry level show that the average transaction value of M&A deals decreases with every crisis. Support for the second hypothesis is found within the Manufacturing, Energy and Utilities industry, in which the number of deals increases. / Thesis (BS) — Boston College, 2013. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Economics Honors Program. / Discipline: Economics.

Cette thèse propose de penser les liens entre gouvernance, innovation sociale et territoire dans des marges transfrontalières des Alpes dans une perspective de dépassement disciplinaire. Inscrite principalement en géographie et secondairement en droit, cette recherche explore des thématiques communes que sont la frontière et le territoire. Elle tente de trouver un terrain d’entente sur la gouvernance avant aborder un sujet relativement neuf celui de l’innovation sociale.La gouvernance des coopérations transfrontalières Alpi Marittime-Mercantour et Espace Mont-Blanc a ainsi été décortiquée et analysée de façon comparative. D’ordinaire peu étudiées par la littérature sur la gouvernance, ces coopérations présentent pourtant un intérêt du fait de leurs thématiques et enjeux spécifiques par rapport aux coopérations urbaines. En effet, le développement durable selon les trois piliers classiques est au coeur de leur projet respectif et doit trouver un équilibre acceptable entre protection et développement économique. La frontière défonctionnalisée sur le même modèle que les autres frontières internes à l’Europe permet une coopération. Cependant le relief fait obstacle au franchissement et affecte les modalités de la coopération. Cet aspect doit être intégré à l’analyse de la gouvernance, qui repose sur trois formes : une gouvernance institutionnelle (formelle et informelle), une gouvernance de projet (plutôt formelle) et une gouvernance de programme transfrontalier relativement complexe. Ce système de gouvernance est bien entendu multi-niveaux avec des relations verticales (bottom-up et top-down) mais aussi horizontales. La thèse fait le point sur la définition de l’innovation et en particulier de l’innovation sociale dans une perspective critique. L’ambition n’est pas de déceler des innovations, mais plutôt d’expliquer comment le système de gouvernance décrit précédemment met en place des politiques publiques ayant entre autres objectifs l’innovation et de montrer les failles avec les « presque innovations » et les « innovations ratées ». Enfin les processus d’institutionnalisation et de territorialisation de la coopération transfrontalière sont décrits en regard l’un de l’autre. Tous deux sont des processus continus inscrits dans le temps long, qui dépendent du ou des projets des acteurs de la coopération, de leurs ambitions, mais aussi des cadres politiques et juridiques nationaux et européen. / This thesis examines the links between governance, social innovation and territories with a disciplinaryoverrun context, in Alpine cross-border margins. Mainly related to geography and secondarily to lawdisciplines, this research explores common thematic such us border and space. It tries to find commonground on the governance before working on relatively new topic: social innovation.The Alpi Marittime-Mercantour and Espace Mont-Blanc cross-border governance has been analyzedwith a comparative approach. These cases are poorly investigated by the literature on governance,although they have interesting special topic and issues like sustainable development. They have to findan acceptable balance between protection measures and socio-economic development. Thefunctionalization of border allows for cross-border cooperation but the topography and the pooraccessibility constraint and affect the agreement the of the governance. The analysis of governance isbased on three different forms: institutional governance (formal and informal), project governance(mainly formal) and Interreg program governance relatively complex. This system is obviously multilevelwith vertical (top-down and bottom-up) and horizontal relations.The thesis reviews the definition of innovation especially social innovation with a critical perspective.The ambition isn’t to say “this is an innovation” but to understand and explain how the system ofgovernance implements public policies and finally produces innovations. The goal is also to show andanalyze “almost innovations” and “failed innovation”.Finally, this research considers institutionalization and territorialization processes next to each other.Both of them are continuous on long term and they are dependent on project’s players, their ambitions,but also on national and European, political and legal framework.