Les objectifs du droit de la faillite sont divers. Ils évoluent dans le temps et dans l’espace. Vouloir éliminer le mauvais débiteur qui ne paie pas ses dettes et le punir, garantir le règlement des créanciers, tels sont les objectifs traditionnels. Assurer la survie de l'entreprise et prévenir les difficultés, tels sont les objectifs modernes. La diversité entraîne la hiérarchie des objectifs. L’étude comparative oppose les systèmes pro-débiteur et pro-créancier en fonction de la finalité prioritaire retenue. Elle montre que les objectifs des législations convergent vers le sauvetage des entreprises. Le droit fédéral des Etats-Unis, fondé sur la philosophie du nouveau départ, inspire les législateurs européens. L’analyse économique du droit, renouvelle la question des objectifs du droit de la faillite au regard de l’efficience, critère de légalité. Elle explique la convergence. La recherche de l’efficacité procédurale et substantielle guide l’orientation de la Commission européenne dans l’optique de promouvoir le marché unique. Ainsi, le consensus sur l’objectif de sauvegarde de l’entreprise rend possible l’harmonisation des règles substantielles au niveau européen. La révision du règlement (CE) n°1346/2000 relatif aux procédures d’insolvabilité confirme l’adhésion générale à l’idée de seconde chance. L’opposition entre systèmes pro-débiteur et pro-créancier s’estompe et laisse place à un système mixte. Chaque législation essaye de tendre vers la conciliation des intérêts contradictoires, ce qui entraîne le déplacement de la valeur du respect de la parole donnée, vers le concept plus difficile à cerner, mais qui fonde la force obligatoire des obligations: la confiance. / The objectives of bankruptcy law are varied and evolve over time and situation. Eradicating and punishing bad debtors and guaranteeing payment to creditors are traditional goals. Ensuring the survival of the company and preventing difficulties are modern goals. This diversity leads to a hierarchy of objectives. A comparative study contrasts pro-debtor and pro-creditor systems according to the priority of their identified objectives. It shows that the objective of legislations tends towards the salvaging of companies. Federal US law, founded on the principle of fresh start, inspires laws in Europe. Economic analysis of law reiterates the question of the objectives of bankruptcy law from the perspective of an efficient legal standard, explaining this tendency. The search for procedural and substantial efficiency guides the European Commission in the promotion of a single market. Therefore, consensus on the objective of salvaging the company makes harmonization of the substantive rules at the European level possible. The revision of Regulation (EC) N°1346/2000 on insolvency proceedings confirms the general acceptance of the idea of a second chance. The opposition between pro-debtor and pro-creditor systems diminishes, giving way to a mixed system. Each law attempts to move towards the reconciliation of conflicting interests, leading to the displacement of the value of respect for the word towards the concept, more difficult to define, but which founds binding obligation: trust.

L’étude de l’évolution des méthodes du juge administratif français doit être rattachée aux nouvelles priorités choisies par lui dans l’exercice de sa fonction. « Dire le droit et trancher les litiges » reste bien la principale mission du juge administratif. Certaines des composantes de son office ont néanmoins pris une importance renouvelée dans le cadre d’une politique de renforcement de sa légitimité. La juridiction administrative tient en effet de plus en plus compte de la personne du justiciable et a placé le renouveau de son office sous le signe de la protection des droits fondamentaux, terrain d’élection du dialogue des juges. Ces tendances fortes ont motivé et alimenté une profonde rénovation de ses techniques et méthodes de jugement. Le juge administratif français est aujourd’hui pleinement adapté au temps de l’action administrative et à ses enjeux. Qu’il s’agisse des opérations de contrôle de légalité ou de leur issue, l’efficacité de ses interventions est manifeste. En pleine possession de ses pouvoirs, le juge administratif français apporte une réponse adéquate à la demande de justice contemporaine et a une nouvelle fois relevé le défi du renouvellement. / The study of the evolution of the methods used by the French administrative judge is necessarily connected to the new priorities that were chosen regarding the carrying out of his functions. « Pass judgment and resolve disputes » remains the foremost mission of the administrative judge. Some of the aspects of his powers and duties have nevertheless grown in importance as part of a policy of strengthening his legitimacy.. Indeed , administrative courts increasingly take into account the persons subject to trial and they have focused the revitalization of the jurisdiction on the protection of fundamental rights, a favoured field for the dialogue of judges. Those strong orientations led to a deep reform of their techniques and methods of judgment. The French administrative judge is now fully in accordance with the requirements of administrative actions and the issues at stake. Whether it concerns reviews of legality or their outcome, those interventions are obviously efficient. Thanks to the powers he now detains, the French administrative judge brings an adequate response to the needs of modern justice and has once again taken up the tough challenge of self-reforming his functions.

This book focuses on an evaluation of technical, economical, and personal aspects of e-learning deployment in a theoretical plane and in the specific environment of the bank ČSOB, a. s. The thesis begins by an introduction of the term e-learning and a brief description of main properties and characteristics of this new trend in a field of not only corporate education. Special attention is devoted to an assessment of business benefits and cots of education; every aspect is analyzed and compared both for the classical brick and mortar classroom instructor led education and for the e-learning. The thesis introduces two mathematical models for assessing an effectiveness of e-learning deployment. Theoretical concepts are applied to data from a real course which was run in one of the main Czech banks ČSOB, a. s. Last part briefly examines the concepts and benefits of SCORM standard package and its support in the SAP LS 600 system.

Following thesis focuses on analysis of using five basic transfer pricing methods mentioned in the OECD Transfer Pricing Guidelines in the conditions of the Czech Republic (comparable uncontrolled method, resale-price method, cost plus method, profit split method, transactional net margin method). There are mentioned the problems connected with application of these methods and also suggestions how to fix them. In this respect thesis contains comparable, functional and economic analysis. As a part of the thesis there is an example of the transfer pricing documentation using cost plus method. Next there are noted the ways and criteria of selecting an appropriate method. There are also solved some tax aspects of determining the transfer prices.

The aim of the thesis is to describe the purpose, content and methods of economic analysis in the theoretical part. The application part continues by application of the theoretical findings to financial statements of ITW PRONOVIA, s.r.o. company of years 2009 to 2014. The most important elements are horizontal and vertical analysis, ratio indicators, DuPont analysis, working-capital analysis, economic value added (EVA), Value and Bankruptcy models and labor productivity analysis.

L’internationalisation des échanges économiques inscrit les économies nationales dans un ordre mondialisé. Ce contexte de la mondialisation intensifie les échanges commerciaux et la concurrence des entreprises. Celles-ci doivent perpétuellement lutter pour survivre sur le marché. Pour ne pas disparaître, elles doivent devenir plus fortes, et plus grandes. Elles sont dès lors contraintes à un développement externe. Ce mode de croissance externe se matérialise par des opérations de concentration : fusion, scission, apports partiels d’actifs, cession de contrôle, offres publiques. Il s’agit d’étudier les fusions-acquisitions. Depuis quelques années, ces opérations sont devenues une réalité de la vie des affaires. Relayées à chaque réalisation - du moins les plus significatives - par les médias, elles sont le plus souvent connues pour la synergie qu’elles réalisent et/ou les conséquences sociales qu’elles emportent. Traitées dans les manuels de sciences économiques et de sciences juridiques de manière générale, les fusions-acquisitions sont rarement envisagées sous l’angle exclusif du droit pénal. C’est précisément l’objet de cette étude. Néanmoins, seules les opérations de fusions, scissions, et offres publiques, en droit pénal sont envisagées. Les risques juridiques liés à ces opérations, en particulier les risques pénaux, se situent à tous les étages. Dans le cadre de ces opérations, le droit pénal a vocation à protéger les différents intérêts en jeu, c’est-à-dire les divers intérêts des acteurs, personnes physiques ou morales. Mais certains obstacles obligent à une application mesurée du droit pénal en la matière. Le premier est la notion de personnalité juridique, fondement de plusieurs principes de droit pénal ; le second est une conjugaison de plusieurs difficultés : La diversité et/ou la spécificité des réglementations applicables à ces opérations, le caractère souvent international de ces dernières et la portée limitée du droit pénal accessoire. Cette étude se propose de concilier ces obstacles avec la nécessité et les exigences d’une vraie, juste et meilleure répression lors de la réalisation de ces opérations de ces opérations de fusions-acquisitions. En ce sens, notre contribution insiste sur un renouvellement de l’application du droit pénal lors de la réalisation de ces opérations. Deux principales pistes sont envisagées : considérer le caractère économique de l’opération pour consacrer une pénalisation – entendue ici comme l’action de sanctionner et de renforcer la sanction - des fusions-acquisitions eu égard au droit pénal économique ; prendre appui sur la notion d’entreprise pour apporter une réponse pénale adaptée à la répression. C’est à cette double condition que le droit pénal aura un réel intérêt dans le cadre de ces opérations. / The Internationalization of economical exchanges inscribes national’s economies in a globalized order. This globalized context intensifies the business’s trades and the competition between companies. These have to perpetually struggle to survive on the market. To avoid disappearance, they have to become stronger and bigger. Thenceforth, they are constrained to an external growth. This type of external growth materializes itself by concentrations: such as mergers, scissions, acquisitions, partial transfers of assets, transfers of control, takeovers. We talk about mergers and acquisitions. For some years now, these transactions had become a reality in a business’s life. Relay at each realization – at least the most significant ones – by the media, they are most known for the synergy they realized and/or social consequencies they cary. Generally studied in economics sciences and legal sciences manuals, mergers and acquisitions are rarely considered exclusively by criminal approach. This is precisely the purpose of this study. Nevertheless, only concentrations such as mergers scissions and takeovers will be considered in this study. Legal risks tied to such transactions, in particular criminal ones, are found at all stages. In the context of those concentrations, criminal Law is intended to protect all different interests in presence, meaning actors, natural persons as well as legal persons. But some certain obstacles call for a measured or moderated application of criminal Law. The first one is the legal personality, the basis of multiples criminal Law principles. The second is a combination of many or multiples difficulties: the diversity and/or the specificity of the applicable rules to those transactions, usually the international character of the latter ones and the limited scope of the Law on secondary penalties. This study is proposing to conciliate those obstacles with the necessity of and the requirements of a true, just and better criminal repression during these transactions realization. For this purpose, our contribution lay stress on renewal of the criminal Law application during the mergers and acquisitions. Two mains avenues will be considered: consider the economic character of the transactions to apply a penalization; intended here as the act of sanctioning and re-enforce the penalty of mergers and acquisitions in view of economic criminal Law; laying on the notion of enterprise to bring a penal answer adapted to the penalty. It will be at this double condition that the criminal Law will have a real interest in the frame, limit of those transactions.

This diploma’s thesis analyzes the possibility of accumulation of thermal power plants in the Czech Republic. The thesis is divided into several parts. The first part describes the different types of storage power plants, the historical development of power storage for compressed air and the appropriateness of their location. The second part is devoted to the design of storage power plant for compressed air in South Moravia. In the next chapter, a calculation is made of all equipment storage power plant, including turbo-compressor, combustion chamber, combustion turbines, the volume of storage tanks and two heat exchangers. The last part is the economic analysis of the return on investment of such a project.

The subject of this thesis is a socio-economic assessment of the investment project. In the theoretical part I discuss what is a project, evaluation of public projects, methods of evaluating the economic efficiency of public projects, evaluation of the efficiency of investments in waterways using the CBA method, economic performance indicators and sensitivity and risk analysis. In the practical part, I develop a case study on a specific project, where I focus on the development of financial analysis, economic analysis and sensitivity analysis on all project options.

The doctoral thesis deals with the issue of evaluating of technical-economic efficiency of wastewater treatment plant projects. Same as most public benefit projects, the main reason for implementation is the societal benefit of the company, not the impact on the investor. The literature review provides an overview of the most commonly used methods of environmental impact assessment, which differ in both the difficulty of processing and in the structure of input and output information. In accordance with the European legislation, the Cost Benefit Analysis (CBA) is applied to a selected sample of waste water treatment plants, in its economic part, the standardly assessed societal impacts are extended by other possible benefits associated with the implementation of the project implementation. The main output of the thesis is the quantification of the increment to the societal benefit of the project, which is set to the difference between the economic net present value of the investment and the standard and individually designed socio-economic impacts. As an alternative to the traditional approach, the thesis also simulates the Data Envelopment Analysis (DEA), method is based on multi-criteria evaluation shows the technical efficiency of the sewage treatment plant sample and thus serves as a very effective tool in managerial decision-making.

Die Arbeit befasst sich mit drei konkreten Problemstellungen digitaler Vermittlungsplattformen (Amazon, ebay, etc.) im allgemeinen Privatrecht: die Haftung für die Erfüllung des Vertrages zwischen Anbieter und Käufer; die Haftung für Integritätsschäden des Käufers, die durch das erworbene Produkt verursacht werden; und die Zulässigkeit von Selbstbegünstigungspraktiken der Plattform gegenüber den Anbietern. Dabei werden aus methodischer Perspektive von law and economics Voraussetzungen eines effizienten gesetzlichen Rahmens ermittelt. Dieser wird der aktuellen Gesetzeslage bzw. anstehenden gesetzlichen Reformvorhaben gegenübergestellt. Die erste Frage der Erfüllungshaftung stellt sich vor dem Hintergrund, dass Plattformen im Vermittlungsprozess zwischen Anbieter und Käufer eine aktive, steuernde Rolle spielen und damit auf die Erfüllung erheblichen Einfluss nehmen können. Gleichzeitig weisen die AGB der Plattform dieser keine Haftung zu, weil sie nicht Vertragspartei sei. Mit dieser vertraglichen Gestaltung will die Plattform auch einer Haftung für Integritätsschäden entgehen. Bei der Selbstbegünstigung schließlich tritt die Plattform selbst als Anbieter auf. Mit ihrer Doppelrolle als Anbieter und Marktorganisator kann sie andere Anbieter besonders lukrativer Produkte von der Plattform ausschließen und selbst an deren Stelle treten. Trotz ihrer vermeintlichen Schiedsrichterrolle greift die Plattform damit in das Marktgeschehen ein und leitet die Gewinnaussichten mancher Anbieter auf sich selbst um. Die ökonomische Analyse legt für das allgemeine Privatrecht nahe, dass – anders als marktbeherrschende oder gatekeeper Plattformen – „normale“ Plattformen nicht mit zwingendem Recht reguliert werden sollten, sondern vielmehr Transparenzregeln der zielführende Ansatz sind. Diese sind bereits im geltenden Privatrecht im Wesentlichen vorhanden. / This thesis deals with three private law problems of digital intermediary platforms (amazon, ebay, etc.): liability for the fulfilment of the seller-buyer-contract; liability for damages caused by the purchased product; and the legitimacy of self-preferencing practices of the platform against the sellers. Using the methodology of law and economics, an efficient legal framework for these phenomena is identified. The current legal situation and projects of legal reform are reflected on the basis of these normative results. The first question whether platforms should be liable for the fulfilment of the seller-buyer-contract is discussed against the background that platforms play an active, controlling role in the matching process between seller and buyer and can thus influence fulfilment. In contrast, the platforms’ terms 2 3 and conditions consider the platform not a party to the contract and thus not liable. With its terms the platform tries to evade product liability, too. Finally, in the case of self-preferencing, the platform itself acts as a seller. With its dual role as seller and market organiser, it can exclude sellers of particularly lucrative products from the platform and itself take their place. Despite its supposed role as referee, the platform intervenes in its own market and diverts the profit prospects of some sellers to itself. Economic analysis of general private law suggests that – unlike market dominating or gatekeeper platforms – “normal” platforms and their contractual framework should not be regulated with mandatory rules. Rather, rules of transparency prove to be expedient. In essence, such rules are already existing in current private law.