Since the reform and opening up in mainland China from 1978, there is quite a dazzling performance in international trade, it has replaced Japan as the world's third largest trading nation in 2004. She has continued to maintain our largest export market and largest source of trade surplus position. Thus, there is a new term called¡yChiwan¡z, that is, China plus Taiwan ,which Will form a new emerging economies of Asia. Contracts of international sale of goods transaction as a starting point and core. People who contracting a contract with the contracting parties intend to make the realization of their own interests. Whereas a party breaches of contract may make the other party's interests had not been achieved . Compensation for breach of contract is the most common and important method of bearing civil liability now, while damages can be considered as the most important one among those forms of compensation. As a bridge between jurisprudence and practice of compensation for breach of contract, the scope of compensation could be regarded as the core of compensation for breach of contract to certain extent.

Univ., Diss.--Kiel, 1996.

This diploma thesis is dedicated to acquisitions of companies and analyses their tax aspect under the laws of the Czech Republic. From taxation aspects point of view the thesis also focuses on commercial and accounting impacts of relevant acquisitions. The main objective of the thesis is to identify, quantify and qualitatively assess tax implications for parties participating within the acquisitions. The thesis further aims at identification of legal forms of acquisitions in the Czech law system, the accounting analysis of the acquisition alternatives and analysis of court's practice relevant from taxation point of view. These sub-objectives also define to certain extent, field for analysis and assessment of the tax implications of particular acquisition structures.

Every choice between owning and leasing corporate real estate is unique. Therefore every single case needs to be analyzed very thoroughly. The analysis can be in the form of a cash flow analysis and must be done on both cases: to own and to lease. Factors other than the purely financial ones must also be considered. The way the lease contract is written is very central to the choice between owning and leasing. Almost everything can be regulated in the lease contract. Another factor that has great impact on the decision between owning and leasing is the way one looks on risk vs. return. The result of the cash flow analysis is very dependent on the risk, so it’s obvious that the discount rate has an important role in the decision making. It is the author’s strong belief that the trend is to lease more and own less. This is applicable for private enterprises. Regarding Swedish municipalities it seems to be the other way around. The majority of the municipalities don’t have any plans on selling their real estate. The difference between owning and leasing can be very vague because lease contracts can be written in so many different ways. Therefore there is almost never a clear answer which is best, owning or leasing. My ambition with this text has never been to find a right or wrong, but to analyze the different aspects of leasing and owning real estate. / Varje enskilt fall måste noggrant gås igenom för att kunna dra någon slutsats om huruvida det är bäst att äga eller hyra ett fastighetsbestånd. Man måste räkna, med hjälp av t.ex. en kassaflödesanalys, på de båda fallen. Andra faktorer än de direkt ekonomiska från teorin måste även tas hänsyn till. Valet mellan hyra och äga beror till stor del av formuleringen av ett eventuellt hyreskontrakt. I kontraktet går nästan allt att reglera. Hur man ser på och utvärderar risk kontra avkastning är en faktor som även den till stor del påverkar valet mellan äga och hyra. Risken påverkar diskonteringsräntan som ligger till grund för den kassaflödesanalys som måste göras för att utvärdera de olika investeringsalternativen. Trenden, inom den privata sektorn, går mot att hyra mer. Bland kommuner är denna trend inte alls tydlig. Tvärtom så verkar de flesta kommuner inte ha planer på att sälja ut sitt fastighetsbestånd. Eftersom ett kontrakt kan vara utformat sådant att det knappt går att tala om att äga eller hyra, utan något mellanting, så finns det sällan något entydigt svar på vad som är bäst av att äga eller hyra. Det var aldrig min ambition att hitta något rätt och fel på det stora hela.

Master of Science / Department of Hospitality Management and Dietetics / Betsy Barrett / Alcoholic beverages and on premise alcoholic beverage retailers have become important to the food and beverage industry in the past three millennia. On premise consumption of alcoholic beverages is necessary for income in bars which makes it crucial for alcoholic beverage producers and retailers to identify methods to increase sales and consumption of their products. One method used by retailers and producers is to market their product at the point of sale (POS). However, the effectiveness of various POS marketing methods can vary depending on the demographics of the consumer cohort being targeted. The Generation Y cohort is reaching legal drinking age and is quickly becoming the majority of customers patronizing bars. Because many members of Generation Y are new to the drinking and bar scene, point of sale marketing may be an effective method of introducing Generation Y to high profit beverages. Currently, 33% of all alcohol beverage marketing expenditures target customers at the point of sale. Therefore, the purpose of this study was to investigate how components of on-premise marketing methods, along with demographics, influence Generation Y’s purchasing decisions in bars. The sample was 216 members of Generation Y from across the country. Instrument development included a review of literature, three focus groups, a pilot study and a review by three industry experts. The final survey was distributed nationwide by Zoomerang.com. T-tests, ANOVA, factor analysis, and regression were used for data analysis. Results indicated that respondents patronized local bars and usually once a week, they drank regular beer, and spent an average of $23 per outing. Males, non-whites, and those who patronize bars on a weekly basis were significantly more likely to purchase alcoholic beverages based on POS logoed items at a bar. However, most respondents indicated that POS logoed items had no impact on their decisions and that assurance marketing was more important. Future studies need to be conducted focusing on either assurance marketing or logoed items. Also, demographic specific studies could be useful for local bars.

This thesis analyzes a communications mix of the largest bank in the Czech Republic - Ceska sporitelna, a.s. The thesis is divided into two parts. In the first part it deals with a marketing mix and later on it focuses on the communication mix. The thesis also describes the theory related to advertising, personal selling, public relations and so on. This work also discusses new marketing tools. The second part is focused on the Ceska sporitelna, a.s., where is presented a basis and a substance of a new advertising concept across the Erste Group. The description method describes the current bank's campaign and with more detail it presents the main activities of banking advisors - the personal selling. This paper also includes the sponsorship and PR activities and finally it present the outcomes of survey, which is related to a clients awareness about the new campaign.

This diploma thesis aims at the strategy of retail company and its purchase and sale department. Thesis is divided into theoretical and practical part. The theoretical part contains information about business and its functions, basic allotment of range of goods, methods of prizing goods and calculation of profit margins. Furthermore there can be found demands on suppliers, goods and manners of order realizations that are given by the businessmen. Last but not least there are descriptions of the HACCP system and of the key technologies used in such business. The practical part is based on the theoretical one and it includes assortment of analysed company, its structure and concern in overall revenues. After this chapter there follows the purchasing strategy in which the organization of buying within the company, competences of particular employees, and methods of purchasing used across different suppliers and separate phases of purchasing program are demonstrated. In the part called selling strategy there are specified the price system, discount sales, forms of purchasing and staffs. In conclusion of this thesis there is focus on the SWOT analysis in which the main future opportunities and threats of the company are mentioned.

A Compra e Venda a Contento é um instituto bastante utilizado nas relações comerciais ainda nos dias modernos. Já na antiguidade, os Compiladores do Corpus Iures Civilis também notaram a utilização de um pacto ut, si displicuisset, inempta esset, i.e., tal que, se desagradar, seja tida como não comprada, espalhando por todo o Digesto referências a tal pactum. Esse é o tema dessa monografia. Diferente da in diem addictio e da lege commissoria, que receberam um Título do Digesto cada, o pacto ora estudado não recebeu nome reconhecível dos jurisconsultos antigos. Nem por isso há que se discutir a sua importância: nas Institutas de Justiniano, os Compiladores utilizam este pacto especificamente para apontar a possibilidade de que a Compra fosse realizada condicionalmente (Inst. 3, 23, 4). Para realizar tal estudo, essa monografia se inicia com uma análise preliminar da Compra e Venda; estabelecem-se os elementos básicos o preço, a coisa e o consentimento , bem como uma descrição dos principais pacta que se adicionam ao contrato. Análise especial é feita da emptio ad gustum, bastante confundida como se a condição fosse a mesma. Em seguida, a monografia passa à definição do que se entendeu por pactum displicentiae, nome dado pela moderna doutrina romanista ao pacto descrito acima. Apontam-se os principais fragmentos que tratam da Compra e Venda a Contento, buscando assim alcançar uma definição básica do pacto. Apontam-se também as formas como o pacto é realizado nas fontes, seja as palavras com que os jurisconsultos os descrevem, bem como as consequências advinda. Antes de concluir o terceiro capítulo, há uma breve análise das ações ofertadas pelos jurisconsultos para garantir os direitos das partes. No quarto capítulo é feita uma análise das condições em Direito Romano: suas formas suspensiva e resolutiva e, em especial quanto a esta, como eram incluídas nos contratos. Analisa-se, então, a forma da condição do pactum displicentiae, se era sempre resolutivo, se necessariamente suspensivo ou se podia ser de ambas as formas. Neste capítulo estuda-se ainda outras formas de condição, a sua satisfação fictícia etc. No quinto capítulo, a monografia analisa o periculum res venditae, especialmente quanto à condição suspensiva. O faz porque esse pactum apresenta situação peculiar: em que pese haja contrato e a coisa esteja na posse do comprador, ainda não houve transferência da propriedade. Analisa-se ainda a questão da retroatividade da condição, buscando saber em que momento se transfere o periculum ao comprador. Enfim, passa-se à análise de três fragmentos extremamente interessantes, bem como de grande utilidade para a compreensão do instituto ora estudado. No primeiro, foca-se na questão da responsabilidade pela coisa vendida, sem descuidar da questão condicional. No segundo, analisa-se o limite da condição e a extensão da prova pelo comprador. No terceiro, o periculum, fazendo-se a contraposição entre a condição suspensiva e a condição resolutiva. / The Purchase and Sale on Satisfaction Condition is an institute widely used in commercial relations even in modern days. Already in the antiquity, the Compilers of the Corpus Civilis Iures had noted the use of a pact \"ut, si displicuisset, inempta esset\" (\"such that, if displeased, be regarded as not purchased\"), spreading references of such pactum across the Digest. This is the theme of this monograph. Unlike the in diem addictio and the commissoria lege, which received respective Titles in the Digest, the studied pact did not receive a recognizable name from the ancient jurists. Even so, its importance must not be doubted: in Justinians Institutes, the compilers use specifically this covenant to point the possibility that the purchase was stablished conditionally (Inst 3, 23, 4). Thus, to perform such a study, this monograph begins with a preliminary analysis of Sales contract; the basic elements price, the thing which is sold or bought and the consent are described, as well are described the pacta that are added to the Purchase and Sale. A special analysis is made of the emptio ad gustum, which creates quite a confusion, many times being understood as if it was the same condition. Next, the monograph addresses what is understood by pactum displicentiae, the name given by modern doctrine of Roman Law to the above described pactum. Pointing the main fragments that deals with its topic, it seeks to achieve a basic definition of the covenant. The monograph also points out the forms in which the covenant is held in the sources, the words that the jurists use to describe it and the consequences arisen. Before ending the third chapter, there is a brief analysis of the actions offered by the jurists to ensure the rights of the parties. The fourth chapter makes an analysis of the conditions under Roman law: its suspensive and resolutive forms, and in particular about the latter, which were included in the contracts. The next step is to analyze the form of the displicentiae pactum condition; if it was always resolutive, necessarily suspensive, or if it could be formed in both ways. This chapter still studied other forms of condition, especially their fictitious satisfaction. In the fifth chapter, the monograph analyzes the periculum res venditae, with especially consideration of the suspensive condition. This analysis is made because this pactum presents a peculiar situation: in spite of the contract and the fact that the thing is in the possession of the buyer, there has been no transfer of ownership. Further on, it studies the retroactivity of the condition, seeking to establish when it transfers the periculum to the buyer. At last, it moves on to analyze three extremely interesting fragments, as well as very useful for understanding the institute studied herein. The first focuses on the issue of liability for the thing sold, without neglecting the conditional issue. The second analyses the boundaries of the condition and the extent of the buyers freedom to experiment. The third addresses the periculum, making the contrast between the suspensive and the resolutive conditions.

Theme of this thesis is utilization of ERP system MS Dynamics AX 2009 in retail environment. Its main goal is to create analysis that will evaluate suitability of MS Dynamics AX implementation in retail business. This goal is realized by achieving three steps. First step is introduction and analysis of retail business processes. This includes introduction of general process in theory followed by description of typical needs and requirements of retail enterprise. Second step is analysis of functionality offered by MS Dynamics AX and identification of its deficiencies in terms of usability in retail. Third step is creation of solution proposal for requirements that are not covered by MS Dynamics AX functionality. Contribution of this thesis is introduction of common needs and requirements of retail enterprise in chosen business segment. Also practical demonstration of how are key business processes supported by MS Dynamics AX. At last added value is also in creating a solution proposal, which will solve identified deficiencies by means of program customization. Structure of thesis is based on key business processes of retail and it's divided to theoretical and practical part. Chapters of each part are sorted into order of product life cycle, which is purchase, logistics and sales. Practical part also deals with product management.

In the current big data era, customer data are being accumulated and managed at an unprecedented rate. Examples of big marketing data range from traditional brick-and-mortar retailers (e.g., point-of-sale or POS scanner data, radio-frequency identification customer tracking data, and supply chain data) to online retailers (e.g., e-commerce transactions, mobile location-based services, clickstream, and Web traffic data), and other user-generated contents (e.g., customer review, blogging, and social networking data). Among all off-line and online data sources, POS data are the most extensive and frequently regarded as the most valuable marketing asset of retailers. / This study proposes a visual marketing analytics framework (VMAF) to analyze POS transaction data. VMAF is introduced to transform POS data into a display of products and customers on a map. A visual dynamic marketing analytics framework (VDMAF) aims to analyze the time-varying transaction patterns on a joint space map. This map presents a thousand words and allows marketers to view product–customer interaction, which enables them to perceive, compare, and derive insights intuitively to execute correct marketing actions. / VMAF and VDMAF solve two key problems in visual marketing analytics. First, we represent products and customer segments from a high-dimensional space as points on a 2D space with zero dimension reduction errors. Second, we can conduct customer segmentation, product association, and prediction analysis simultaneously, thereby allowing marketers to visualize complete results on a single map and apply these results to marketing campaigns. We apply VMAF to the POS data set (37 products and 49,027 customers) of a fast-food restaurant over a period of one month. We also employ a VDMAF to analyze the transaction data set (28,092 customers and 27 product categories) of a supermarket over a period of four months. Thereafter, we illustrate the different applications and report the results. / 在今天的大數據時代，客戶數據呈現爆炸式增長並廣泛地收集。大數據營銷例子包括從傳統的實體零售店（例如銷售點終端掃描數據、RFID 的客戶跟蹤數據、供應鏈數據）到網上零售點（電子商務交易、行動定位位置服務、點擊流數據和網站流量通數據）和其他用戶生成內容（客戶評論、博客和社交網路數據）。在眾多線下數據和線上數據中，銷售點終端掃描數據 (POS) 往往被視為對零售商最有價值的營銷資產。 / 針對處理大量營銷數據的需要，此論文提出可視化營銷分析框架 (VisualMarketing Analytics Framework – VMAF) 分析POS 的交易數據。VMAF 把POS數據轉換成營銷地圖，把產品和客戶顯示在地圖中。動態可視化營銷分析框架(Visual Dynamic Marketing Analytics Framework – VDMAF) 是分析隨時間變化的聯合空間圖。一幅畫能繪出千言萬語，並讓營銷人員以可視化方式查看產品和客戶的互動，使他們能夠感知、比較和洞察消費者，得出正確的營銷行動。 / 可視化營銷分析框架 (VMAF) 和動態可視化營銷分析框架 (VDMAF) 解決營銷兩個關鍵問題。首先，我們沒有誤差地從高維空間數據表示產品和客戶群在二維空間上。其次，我們可以同時進行客戶細分、產品關聯分析、和預測分析，由此容許營銷人員透過視象方式在同一張地圖上觀看完整的結果，並應用分析結果在營銷活動上。我們應用可視化營銷分析框架 (VMAF) 在有37個產品及49,027顧客的快餐店POS交易系統，並使用動態可視化營銷分析框架 (VDMAF)分析一家超級市場的交易數據集的28,092顧客和27個產品類別超過四個月時間。我們將舉例說明不同的應用，並報告結果。 / Chung, Yu Ho. / Thesis Ph.D. Chinese University of Hong Kong 2015. / Includes bibliographical references (leaves 127-134). / Abstracts also in Chinese. / Title from PDF title page (viewed on 11, October, 2016). / Chung, Yu Ho. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only.