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Substantial problems of electronic contract reglamentation are being discussed in this study. This work consists of two parts. Definition of electronic contract and the main legal acts are being discussed in the first part of the work. And in the second part different agreements are examined and their adoption to laws. The aim of this work is to analyze different legal sources of Electronics contracts and to reveal how those laws are put into practice in different online banking service and online auction service agreements. We are trying not only to analyze International and Lithuanian legal sources but also to reveal the main reglamentation problems.

This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

Local governmental units in the United States are struggling to cope with dwindling public resources and surging public demands. They often turn to interlocal agreements (ILAs) as a collaborative means by which to more effectively serve their constituents. Unfortunately, many ILAs never materialize or fail prematurely. The purpose of this qualitative, phenomenological study was to explore the experiences of 13 purposefully selected mayors in the State of Indiana to discover what factors they considered important when making their ILA entry and continuation decisions. It utilized a conceptual framework based on the transaction costs theory, as informed by the utility maximization, bounded rationality, social decision scheme, and groupthink theories. Interviews were transcribed, and data were subjected to an inductive analysis using idiographic interpretation to develop themes and to describe the essence of the ILA decision-making process. Key findings included that direct cost savings, a detailed, written agreement, contractual flexibility, an ability to perform, the effect on constituents and the current municipal workforce, and having a trusted, like-minded partner were important ILA entry factors. Furthermore, contractual flexibility, meeting constituent expectations, service effectiveness, relevancy, having a communicative partner, being able to measure an ILA service, and saving money were important ILA continuation factors, but that both service quality and doing the right thing trumped saving money. These findings have implications for positive social change because they can assist local leaders in achieving ILA success, with society benefitting from a commensurate increase in public value and in the more efficient and effective meeting of societal needs.

Ce travail s’insérant dans le domaine de la Terminologie a comme objectif l’étude de la terminologie présente dans le contrat de prestation de services en portugais (du Brésil) et en français (de France). Les recherches ont été réalisées à partir de deux corpus d’étude, composés de contrats rédigés originellement en langues portugaise et française. La terminologie repérée dans les contrats de prestation de services dispose de termes simples, de termes complexes, de termes composés, d’abréviations (sigles et acronymes). La plupart des termes (80%) des équivalents (portugais-français) ayant concept, définition et utilisation équivalentes. Les divergences ou absences d’équivalences sont motivées par la manière dont les contrats de prestation de services sont conçus ou par la divergence de découpage des concepts (lacune linguistique et absence de concept ou objet dans une réalité). Cela nous a permis l’observation de termes désignant des réalités typiques du Brésil ou de la France. Certains facteurs linguistiques, sociaux et culturels ont été repérés sous-jacents aux distorsions et aux absences d’équivalences, parmi lesquels nous avons étudié spécialement les aspects culturels. La culture peut conditionner la construction et la perception des concepts; nous avons pu observer lors des recherches réalisées que quelques unités lexicales, dans un domaine de spécialité, sont marquées culturellement, le découpage des concepts étant fait différemment dans deux ou plusieurs sociétés. La description de ces aspects est d’une grande importance pour les professionnels travaillant dans ce domaine, surtout le terminologue, le traducteur et le juriste. / This work, inserted in the scope of Terminology, aims at studying the recurrent terminology in service agreements in the language pair Portuguese (from Brazil) and French (from France). The research was carried out based on two study corpora, comprised of agreements originally drafted in Portuguese (CPSP) and by agreements originally drafted in French (CPSF). From the perspective of terminological studies, terminology found in service agreements consist of simple terms, complex terms, compound terms, brachygraphic forms (abbreviations and acronyms). Once they are legal instruments, service agreements contain many terms arising from the legal field. From the interlinguistic perspective, a large part of the terms (80%) has counterparts in the language pair Portuguese-French with similar concept, definition and use. Divergences or lack of equivalence are motivated by the form service agreements are conceived or by divergent conceptual perspectives (linguistic gap and lack of concept or object), culminating with the observation of terms that represent typically Brazilian or French realities. Linguistic, social and cultural factors underlie these divergences or lacks of equivalence, among which factors cultural aspects deserve special attention. Culture may condition the construction and perception of concepts, making it possible for us to realize, during research, that some lexical units within a certain specialty domain hold a considerable cultural influence, not necessarily shared with two or more realities. The description of these aspects is very relevant for professionals who work in this domain, among whom terminologists, translators and jurists shall be highlighted. / Este trabalho, de cunho terminológico, tem como objetivo o estudo da terminologia presente no contrato de prestação de serviços em português (do Brasil) e francês (da França). As pesquisas foram realizadas com base em dois córpus de estudo, compostos de contratos redigidos originalmente nas línguas portuguesa e francesa. A terminologia levantada nos contratos de prestação de serviços apresenta termos simples, complexos, compostos, abreviações (siglas e acrônimos). A maior parte dos termos equivalentes português-francês (80%) apresenta conceito, definição e uso semelhantes. As diferenças ou faltas de equivalências se devem sobretudo à forma como os contratos de prestação de serviços são concebidos ou por divergências de recorte conceitual (lacuna linguística ou ausência de conceito ou objeto em uma realidade). Isso nos permitiu a observação de termos que designam realidades típicas no Brasil ou na França. Alguns aspectos linguísticos, sociais e culturais subjacentes às divergências e ausências de equivalência foram levantados, dentre os quais estudamos aspectos sobretudo culturais. A cultura pode condicionar a construção e a percepção de conceitos ; pudemos observar, nas pesquisas realizadas, que algumas unidades léxicas, em uma área de especialidade, são marcadas culturalmente, o recorte dos conceitos é realizado diferentemente em uma ou várias sociedades. A descrição desses aspectos é de grande relevância para os profissionais que trabalham na área, principalmente terminólogos, tradutores e juristas.

The diploma thesis analyses both legislative and tax aspects of employment assignment structures. First part of diploma thesis summarises data concerning Czech and European labour migration. Second part of the document focuses on the definiton of legal framework of assignment in view of the Czech republic legislation, legislation of the European Union and partly in view of the legislation of non-EU member states. Wide legal framework finally leads to definiton of three basic possible employment structures. Two of them are described in diploma thesis in more detail. The final part of document analyses tax aspects of mentioned assignment structures. This part also refers to international social security and health insurance aspects as well as selected labour law implications. The last part ends with analysis of relevant judicature of The Supreme Administrative Court of the Czech Republic and The Constitutional Court of the Czech Republic.

Le système de santé français repose sur une dichotomie publique-privée. Cette dualité juridique se retrouve dans l’offre de soins proposée aux patients qui disposent du libre choix de se faire hospitaliser aussi bien en établissement de santé public qu’en établissement de santé privé, l’hospitalisation privée devenant prépondérante en France. Pour le patient peu importe la structure d’hospitalisation, puisque les droits des patients étant des droits fondamentaux, pour certains constitutionnellement garantis, ce dernier doit bénéficier des mêmes droits quel que soit le lieu de son hospitalisation. Or les conséquences engendrées par la spécificité « privée » de l’établissement de santé amène à s’interroger sur une éventuelle disparité dans l’application des droits du patient, qui pourraient être à l’origine d’un statut propre au patient hospitalisé en établissement de santé privé. / The French healthcare system relies on a public-private dichotomy. This difference in legal status is reflected in the actual provision of healthcare, as patients have the right to choose their preferred type of hospitalization with private sector hospitalizations now becoming predominant in France. However, patients must be granted the same rights regardless of which type of hospital they have chosen, due to the fact that patients' rights are fundamental rights, and for some of them they are constitutionally guaranteed. The implications of the specific nature of private hospitals raise questions about a potential disparity in the application of patients' rights, which would result in a different status for patients entering private hospitals.