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1

Horta, Patrícia Maia do Vale. "As “fronteiras porosas” e a “religião de empresas”: prenúncio de um novo ethos para o mundo dos negócios?" Universidade Federal de Juiz de Fora (UFJF), 2008. https://repositorio.ufjf.br/jspui/handle/ufjf/3352.

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Submitted by isabela.moljf@hotmail.com (isabela.moljf@hotmail.com) on 2017-02-15T13:49:55Z No. of bitstreams: 1 patriciamaiadovalehorta.pdf: 1407938 bytes, checksum: c33dacf1aaa1886d4dba6877d03110f2 (MD5)<br>Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-02-15T13:55:40Z (GMT) No. of bitstreams: 1 patriciamaiadovalehorta.pdf: 1407938 bytes, checksum: c33dacf1aaa1886d4dba6877d03110f2 (MD5)<br>Made available in DSpace on 2017-02-15T13:55:40Z (GMT). No. of bitstreams: 1 patriciamaiadovalehorta.pdf: 1407938 bytes, checksum: c33dacf1aaa1886d4dba6877d03110f2 (MD5) Previous issue date: 2008-08-26<br>O presente trabalho propõe uma interpretação sobre a presença do fenômeno religioso no âmbito do espaço público, a partir da hipótese de que há uma afinidade, transformada e tensa, entre estas duas esferas da vida. Pela perspectiva das fronteiras porosas é possível que religião e campo secular das empresas se combinem mutuamente, formando um novo ethos para o ambiente de negócios. Algo que não se restringe somente iniciativa de empresários religiosos, nem a uma prática administrativa confessional de algum adepto fervoroso, mas que se constitui da participação de todos os sujeitos sociais que constróem e compõem o espaço sócio-cultural das empresas. Pretendo mostrar, por uma perspectiva interdisciplinar, que há uma religião de empresa que se configura de forma complexa neste ambiente secular; pois, se por um lado, mantém características próprias ao campo religioso brasileiro de onde adveio; por outro, parece possuir afinidades significativas com o campo secular econômico. Na empresa é identificada também uma religiosidade que, livre dos marcos rígidos das instituições, combina-se aos valores e pressupostos da cultura organizacional para construção de um sistema simbólico de comunicação parte, que atende aos problemas existenciais do cotidiano dessas pessoas.<br>The present work considers an interpretation on the presence of the religious phenomenon in the scope of the public space, from the hypothesis of that it has an affinity, transformed and tense, it enters these two spheres of the life. For the perspective of the porous borders it is possible that religion and secular field of the companies if combine mutually, forming new ethos for the environment of the business. Something that not is restricted only to the initiative of religious entrepreneurs, nor to confessional administrative practical one of some fervent adept, but that if it constitutes of the participation of all the social citizens that compose the socio cultural space of the companies. I intend to show, for a perspective to interdisciplinary, that it has a religion of company who if configures of complex form in this secular environment; therefore, if on the other hand, it keeps proper characteristics to the Brazilian religious field of where it happened; for another one, it seems to possess significant affinities with the economic secular field. In the company a religiousness is also identified that, it exempts of rigid landmarks of the institutions, agrees it the estimated values and of the organizational culture for construction of a symbolic system of communication to the part, that takes care of to the existences problems of the daily one of these people.
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2

Komo, Daniel. "Cross border mergers of British and German companies /." Göttingen : Sierke, 2007. http://d-nb.info/987196774/04.

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3

Fadahunsi, Akinola Olatunde. "Indigenous entrepreneurship and cross-border trade in Nigeria." Thesis, University of Stirling, 1996. http://hdl.handle.net/1893/2004.

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The study examines an aspect of indigenous Nigerian entrepreneurship, focusing on the cross-border trade in South-Western Nigeria. An almost total ignorance of how the traders go about their business, coupled with an unwelcoming trading environment, appear to have caused the antipathy of policy planners, and dearth of academic research in the area. The dearth of research is of particular concern here hence the need to &quot;go back to basics&quot;, as it were, and focus the research in the first instance, on what the trade is in fact all about. The study focuses therefore on a descriptive analysis of the cross-border trade itself as an indigenous exporting activity, in particular the role of the small businesses who, in numerical terms at least, dominate the trade. It is expected that this will lead to future, more sector and area-specific studies on the subject. The cross-border trade takes place in an environment of illegality, corruption, and an unstable local economy, which makes trading conditions difficult, and would ordinarily seem to prevent traders from exercising their enterprise other than for mere survival on the economic fringes. Policy planners are also quick to argue that the trade is merely a smugglers' arena that contributes nothing to national development and in fact needs to be eliminated in aid of the development process. These reinforce the development literature which envisages only a limited role for indigenous entrepreneurship in economic development. The findings in this study however suggest another interpretation. It is argued that the trading environment as it is in fact provides opportunities which seem to have encouraged the emergence of an entrepreneurial class, and that though largely invisible, greater capital accumulation than is usually thought appears to be taking place, suggesting a more significant role for indigenous entrepreneurs in the development process. Between chapters 1 and 5, a case is presented for why existing trade and development theories have only a limited application to the development process in less developed countries like Nigeria. Chapters 6 and 7 introduce the surveys which indicate the performance and strategy of a sample of producers and traders. Subsequently relying mainly, but not exclusively on anthropologically-oriented material, the study focuses, in chapters 8 and 9, on the actors and activities in three cross-border trade routes, exploring the ways in which the traders relate to one another and to other participants in the trade. Further attention is paid to the ways in which the trade survives, evolves and develops, in spite of considerable environmental difficulties. While the study does not dispute that there are several smugglers and other law-breakers in the cross-border trade traffic, it argues further that considerable legitimate, but unrecorded trade goes on across the borders by several dedicated producers and traders. Certain theoretical implications arising from the study are discussed as areas for further study, while other, more practical recommendations, are suggested to policy planners, which may be beneficial both to them and to the traders in the future developments of the trade.
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4

Zoueva, Anna. "Acculturation and identity in cross-border acquisitions : three cases of acquired companies." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.618274.

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I examine cross-border acquisitions and investigate how acquired company members form their attitudes towards acquirer's culture. The role of culture in post-acquisition integration is examined in the literature from various perspectives. Some focus on objective cultural distances, others on perceived cultural differences, others on management of cultural integration. Social identity perspective has also been used to examine post-acquisition integration, albeit not cultural integration. However, no academic consensus exists in the area, as perspectives rarely overlap. The goal of this project is to present an integration of the four perspectives listed above. The underlying motivation is to gain a deeper understanding of factors behind cultural perceptions in post-acquisition integration. In data collection and analysis, I adopt an interpretivist methodological position. I conducted 64 interviews with employees and managers in three UK companies that had recently been acquired by foreign companies. The data was analysed with the help of QSR N6 qualitative data analysis software. Formation of attitudes towards acquirer's culture emerges as a complex and dynamic process. The analysis shows that all four factors - objective cultural differences, subjective cultural perceptions, management of cultural integration, and identity processes _ play a role in forming respondent's attitudes towards acquirer's culture. Most importantly, all four factors are interlinked, so that simultaneous consideration of all four results in a more complete picture of how attitudes towards acquirer's culture are formed. This study contributes to the M&A cultural theory by integrating the four theoretical approaches to culture in M&A which until now have been largely separate. This research develops a well-defined concept of cultural identity. This results in clarification of the links between the concepts of culture and identity. I also introduce Identity Theory to M&A cultural research. Lastly, the study enunciates recommendations for conducting pre-acquisition due diligence and managing the post-acquisition cultural integration process.
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5

Fourie, Michelle Louise. "The potential of wheat, maize, lucerne, and soybean as plant borders to reduce aphid-transmitted virus incidence in seed potatoes." Pretoria : [s. n.], 2008. http://upetd.up.ac.za/thesis/available/etd-09042009-172734/.

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6

Sun, Miao. "Chinese companies' cross-border mergers and acquisitions performance : evidence from inward and outward deals." Thesis, Durham University, 2018. http://etheses.dur.ac.uk/12544/.

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This dissertation focuses on the Chinese cross-border M&As (mergers and acquisitions) market of public companies’ performance. The study precisely identifies short-term performance surrounding a M&A announcement that a public Chinese company is acquiring an overseas firm or is being targeted. The key words of these three chapters are method of payment, public status, and acquirer industry. This study measures short-term performance by investigating CARs (cumulative average abnormal returns). The windows are approximately 2 days and 5 days before and after a M&A announcement. The time span is 15 years (2002–2016) for Chinese public companies’ cross-border transactions and 23 years (1994-2016) for transactions targeting Chinese public companies. The first chapter demonstrates that cash transactions outperform stock transactions although more public Chinese companies chose stock to finance transactions. The second chapter demonstrates that an acquired public overseas target underperforms compared with targeting private companies. In addition, the transaction volume indicates that most bidder companies made the right decision. The third chapter demonstrates that overseas financial institutions are more likely (over 60% of transactions) to acquire Chinese public companies in all industries. These investors do bring abnormal returns to their target companies.
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7

Cao, Vu, and Rusi Li. "A study of cultural differences in cross-border Mergers & Acquisitions : Case studies review in Swedish companies." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35013.

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<p>Among the challenges that companies may face during the post M&A phase, cultural integration can be seen as one of the trickiest tasks. Cultural differences which are inevitable in any deal are always there. The link between how people from autonomous groups live together and the deal result is an interesting topic that needs to be investigated. Since we have an interest in developing the understanding of cultural differences during integration process in cross-border M&As, the research question “How do cultural differences arise in cross-border M&As during the integration process and do they impact the deal result?” is formulated.</p><p>This thesis presents a model that demonstrates elements of cultural differences from three levels, national, organizational and personal. In this model, these levels can be seen as interrelated to each other in which the inner layer is impacted by the outer one. As a result, personal culture, as the most inner layer, is doubly impacted by the other two, national and organizational levels. Given that the scope of our thesis is for cross-border M&As, after investigating these three levels of culture, we found that organizational and personal differences are real in any M&As no matter domestic or cross-border deals. Differences at national level, on the contrary, are the first element that should be mentioned as a root of cultural differences in companies from different nationalities.</p><p>From the understanding about emergence of cultural differences, we further study to see if they leave any effect on the deal result. In the empirical section, from the cultural gap analysis of each case, it was surprising to see that the relationship between cultural gap and deal result of two of four cases, are opposite to Rankine´s theory. At this point, we can see that M&As between companies similar in culture is not always successful or that failure between organizations having significantly different cultures is not always true, and then the empirical study on the acculturation dynamics made the further explanation that cultural differences are not the critical factor leading to success or failure, but rather how participants in integration perceive and respond to the cultural differences will impact the deal result.</p>
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8

Ruangwuttitikul, Natrada. "Transfer Pricing of Intangiblesfor Cross-Border Transactions of Associate Companies The : Comparative Study for Intercompany Transfer of Automobile’s Part." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352601.

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Nowadays, there is a lot of creativity in the intellectual property according to the rapid development of technology. Some group companies which has created their intellectual properties usually have the transferred of right between each associated company for the use of intangibles which reflect that the price in such transfer also need to be taken into consideration that it has to be charged in arm’s length, not for free of charge. In this regard, to see what the method and procedure in order to analyze the appropriate price for the intercompany transfer of intellectual property is the critical issue at present. As Thailand does not have the clear regulation in terms of transfer pricing yet, to use the guideline from the OECD TPG as well as the CFR of the United State might be able to help the taxpayer as well as the tax authority for the analysis of arm’s length in practice in terms of finding the most appropriate method for the cross-border transfer of design of automobile’s part from subsidiary to headquarter. Thus, to have the comparison on the analysis of finding the arm’s length of intangibles from OECD TPG and the law of the United States would be a great way to assist in making clearer vision on the method of finding intangibles’ transfer pricing within the group company.
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9

Sevenoaks, Helen Mary Emma. "The remedy of substantive consolidation under the Companies' Creditors Arrangement Act : a closer examination of domestic and cross-border issues." Thesis, University of British Columbia, 2010. http://hdl.handle.net/2429/30162.

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This thesis is a study on the remedy of substantive consolidation under Canada‟s primary restructuring statute, the Companies’ Creditors Arrangement Act (“CCAA”). The objectives of the research are (i) to gain a deeper understanding of how substantive consolidation has evolved under the CCAA, (ii) to investigate whether the current legal landscape provides the most appropriate framework for dealing with the key issues relating to substantive consolidation in both the domestic and cross-border context, and (iii) consider how, if necessary, the position could be improved. The key issues that are the focus of this study are: (a) the factors supporting substantive consolidation, (b) the effect of substantive consolidation and (c) multiple issues relating to the application for an order such as persons permitted to apply, timing on an application, inclusion of a solvent group member and notice. The doctrinal analysis of the existing jurisprudence suggests there is a failure to carefully consider these key issues in depth. The judicial dialogue solely focuses on the factors supporting consolidation in the domestic context. There is little, if any, guidance on the issues that stem from an application for substantive consolidation or the various effects substantive consolidation can have on creditors‟ rights. Further, the use of substantive consolidation under the CCAA cross-border framework has yet to be considered at all. Therefore, this study looks towards the recent work of the United Nations Commission on International Trade Law Working Group V (Insolvency Law) on substantive consolidation in order to propose an array of policy options for the use of the remedy under the CCAA. In doing so, the study takes into account the scope of the CCAA, the balance between the need for flexibility and the demand for certainty in CCAA proceedings, what is desirable in practice and the nature of cross-border restructuring proceedings.
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10

Bindabel, Wardah Abdulrahman. "The influence of Shariah (Islamic principles) corporate governance on cross-border merger and acquisitions involving Islamic companies in the Gulf countries." Thesis, De Montfort University, 2017. http://hdl.handle.net/2086/14468.

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The central aim of the research is to examine whether cross-border Merger and Acquisitions (M&A) involving Islamic financial companies in three Gulf countries and non-Islamic financial companies from the Western countries is influenced by Shariah Corporate Governance (CG). Cross-border M&A is a corporate level strategy to achieve organisational growth and expansion through accessing new markets and additional strategic resources (knowledge, technology and complementary skills). Islamic financial companies in the Gulf region are keen to engage with non-Islamic financial companies beyond the Islamic world to benefit from the cross-border M&A. However, for Islamic financial companies to operate at global scale and attract resources, investors, regulators, customers, and other stakeholders should trust that strong CG principles are embedded in the organisation’s core. CG theory suggests that good corporate governance enables corporations’ access to external financial resources if CG mechanisms provides a clear enforceability of stakeholders’ rights with complementary robust legal system. Existing literature suggest that both Islamic and non-Islamic financial companies operate in different institutional, political, cultural, religious, and regulatory environments; which adversely affect the extent to which these two sets of companies could mutually engage in a successful cross-border M&A. In the context of Gulf countries, for example, there is no distinction between the state and religion and there is a stringent requirement to comply with the Shariah, however, the existence of conflicting opinions on Islam has resulted in varying views with regards to what qualifies as Islamic finance that has led to a latitude of multiple interpretations of Shariah principles by Shariah scholars and Shariah Supervisory Board. Also, Islamic financial companies are more likely to be considered as social entities than a commercial enterprise, which differs from the Western view. Consistent with the above context-based literature and drawing on the stewardship, agency and stakeholder theories, this study seeks to answer the key research question ‘how Shariah corporate governance influences cross-border M&A between Islamic and non- Islamic financial companies? The study employs a qualitative approach to obtain and analyse data from interviews with 40 respondents (Board of Directors members, Lawyers and Shariah Scholars) mainly selected from nine banks and six insurance companies in the three Gulf countries - Saudi Arabia, Kuwait and United Arab Emirates. The key findings were: 1) there are variations between the three countries in terms of how the conventional CG model is practised, the extent to which Islamic CG model is adopted, and in the level of employees’ awareness of the CG principles; 2) Incorporating Islamic principles in business practices is primarily determined by the interpretation of Shariah by Shariah scholars and Board but these tend to be non-standardised and at times problematic; 3) In Saudi Arabia and Kuwait, companies tended to have weaker system of disclosure (in particular Zakat) and smaller Board dominated by family and less qualified members than the UAE; 4) Sukuk is the most widely used but costly, Islamic financial instrument in cross-border M&A activities as it fully complies with Shariah principles where as Tawarruq is considered questionable in terms of Shariah; and 5) there are several barriers, identified in Chapter five, which need to be addressed when considering cross-border M&A between these two sets of the companies. The study makes several contributions to theory, policy and practices. Its significant theoretical contributions includes: a) as far as existing literature is concerned, this study is the first to examine the influence of the Islamic CG principles on cross-border M&A between Islamic and non-Islamic financial companies; b) Prior research on corporate governance has addressed M&A in developed and emerging countries, however, this is the first study to develop a CG model which seeks to improve our understanding of the complex issues involved in the process of cross-border M&A between Islamic and non-Islamic financial companies; and c) very limited studies have addressed agency, stewardship and stakeholder theories in the context of the development of behavioural Shariah CG model in a critical manner. The study has policy implications, for instance, it highlights the need to create stronger standards of Islamic CG and more standardised interpretation of the Shariah in these companies to enable them to operate on a global scale. In terms of practical contributions, the study offers implications and recommendations for management and investors alike based on the study findings.
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11

Galdunová, Natália. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444230.

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The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is described. Afterwards, with a model example, the most convenient country for cross-border merger from the tax and corporate income tax perspective is selected.
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Velerdas, Peralta Angel <1983&gt. "The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amsdottorato.unibo.it/4498/1/Velerdas_Peralta_%C3%81ngel_tesi.pdf.

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The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.
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Velerdas, Peralta Angel <1983&gt. "The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amsdottorato.unibo.it/4498/.

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The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.
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Takenouchi, Pedro Issao. "Reação do mercado em fusões & aquisições Cross-border de firmas brasileiras." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1525.

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Made available in DSpace on 2016-04-25T18:39:52Z (GMT). No. of bitstreams: 1 Pedro Issao Takenouchi.pdf: 873574 bytes, checksum: 3107214bd8624b830f017c093e21ca11 (MD5) Previous issue date: 2012-12-05<br>The primary objective of this study is to examine the market reaction to cross-border acquisitions of Brazilian multinational emerging-companies (MECs). On this purpose, we examine 128 mergers and acquisitions announcements associated with 36 (MECs) during the sample period 2000 2011. The mergers and acquisitions announcements data come from the Thomson SDC Platinum database. On this dissertation was employed the event study methodology to measure the impact of the announcements on the value of acquiring firms. Herein were established as windows event, 11, 15 and 5 days; furthermore, as windows estimation, were adopted 120, 240 and 500 days. Resulting in a total of 1,140 analysis of merger and acquisition from the original sample. Thus, the results show that, on average, cross-border acquisitions of MECs do not create value to the acquirers. Moreover, in order to explore the influencing factors of the direction and magnitude of market reaction; herein, were deeply analyzed some explanatory variables based on Resource-based View (RBV) and the cross border acquisitions literature, through stratifying event studies results, applying ordinary least square regression, and besides, a non parametric statistical analysis; yclept, bootstrap. Thereby, the empirical findings provide evidence that economic distance, acquisitions on developed countries, past performance, firm size, periods of crises and recessions, serial acquirers, among others variables; as performance drivers for Brazilian s (MECs) cross-border acquisition<br>Este trabalho tem como objetivo examinar a reação de mercado em aquisições internacionais (cross-border) realizadas por empresas brasileiras. Foram examinados 128 anúncios, públicos e concluídos, de fusões e aquisições (F&A) de 36 firmas brasileiras, no período de 2000 a 2011. Os dados de F&A foram obtidos da base de dados da Thomson SDC Platinum e foi utilizada a metodologia de estudo de eventos (MacKinlay, 1997; McWilliams & Siegel 1997), para mensurar o impacto resultante do anúncio de F&A sobre o valor de mercado da firma adquirente. Foram utilizados como janelas de evento (11, 15 e 5 dias) e, como janelas de estimação (120, 240 e 500 dias), resultando em um total de 1.140 análises de fusões e aquisições para a amostra da pesquisa. Como achado da pesquisa, foi encontrado que, na média, as aquisições internacionais não criaram valor para as firmas adquirentes brasileiras. Outrossim, com o intuito de verificar quais fatores influenciaram no desempenho das transações de aquisições cross border das empresas brasileiras, com base na literatura de Resource-based View (RBV) (Penrose, 1959; Aybar & Ficici, 2009; Gubbi et al., 2010), foram realizados estudos de eventos estratificados, regressão por mínimos quadrados ordinário e análise estatística não paramétrica bootstrap. Onde verificou-se que os fatores distância econômica, aquisição em país desenvolvido, desempenho passado, o tamanho da firma, períodos de crises e recessão, adquirentes seriais, entre outros; são variáveis direcionadoras para o desempenho em relação à reação de mercado a fusões e a aquisições cross-border realizadas por firmas brasileiras
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Hubáčková, Marie. "Přeshraniční fúze." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10497.

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This thesis deals with the topic of cross-border mergers in the Czech republic. In the introductory part, the expressions like merger, cross-border merger are explained and reasons and possible obstacles of the merger (cross-border mergers) execution described. In the following chapter, I mention the possibilities of cross-border mergers in the Czech republic up to now. The thesis also handles the influence of the Directive on cross-border mergers of limited lability companies and the Verdict of the European Court of Justice in the matter of sp. zn. C-411/03 SEVIC Systems AG on the final version of the new legal Act on Transformation of Companies and Cooperatives. In the next chapter, I deal with the legal, accounting and taxation aspects of the cross-border mergers under the current conditions and according to czech legislation. I also included a chapter about the control of mergers of competitors. The last chapter mentions a concrete example of the real first cross-border merger in the Czech republic.
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Limbert, Martin. "Peat exploitation on Thorne Moors. A case-study from the Yorkshire-Lincolnshire border 1626-1963, with integrated notes on Hatfield Moors." Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5454.

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In its industrial heyday, Thorne Moors was the most extensive commercial peat operation in Britain. It became closely tied to nearby Hatfield Moors, and at both the methods of exploitation were essentially the same. Although much of Thorne Moors is situated in Yorkshire, the eastern extent lies in Lincolnshire. Recognizable differences in scale and methodology existed between the Yorkshire and Lincolnshire parts. After regional drainage in the 1620-30s, there was increased trade in the peat of Thorne Moors along the River Don. A succession of uses included unrefined and refined fuel, products from carbonization and distillation, and moss litter for working horses. From the mid-19th century, companies were formed to exploit the new uses, especially moss litter, and export became increasingly focused on railways. In 1896, the British Moss Litter Co. Ltd was set up (restructured 1899) to assume the Thorne/Hatfield interests of several smaller companies, including the Anglo-Dutch Griendtsveen Moss Litter Co. Ltd. The British Moss Litter Co. was acquired by Fisons Ltd in 1963. Following a contextual history, descriptions are given of both muscle-powered peat winning and transportation methodologies. These comprise exploitation in the 17th and 18th centuries, an examination of the 19th century writings of William Casson, and written allusions spanning 1863-1963. Information is imparted on the Griendtsveen Moss Litter Co. In addition to creating a 'Dutch' peat canal system, this company introduced an immigrant Dutch workforce, proficient in their native methods and intended inter alia to retrain local workers looking for employment with Griendtsveen. Dutch methodology persisted alongside the local methods for c.60 years. Accounts are also presented of the evolutionary limit of indigenous peat winning, and the use of narrow gauge railways. Finally the transition to mechanisation of peat cutting and narrow gauge haulage is outlined.
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Henry-Campbell, Suzette Amoy. "The Future of Work: An Investigation of the Expatriate Experiences of Jamaican C-suite Female Executives in the Diaspora, on Working in Multi-national Companies." Diss., NSUWorks, 2019. https://nsuworks.nova.edu/shss_dcar_etd/124.

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The purpose of this study was to understand the lived experiences of Jamaican Expatriate Female C-suite executives in the diaspora of working in Multi-national Companies (MNCs). A further question to be answered was the meaning they derived from their experiences. With little research emerging from the Caribbean about this elite class of professionals, the research intended to expose the challenges faced as an outsider in unfamiliar spaces. Research on other groups have exposed limiting factors to women’s progress in MNCs. Critical Race Theory with a brief mention of Critical Human Geography and Intersectionality are lens applied to critique the experiences of the eight participants. This research mined the extant literature that looked at navigating barriers, disrupting stereotypes and gender diversity in international careers. The method of inquiry applied to this research was existential phenomenology and its utility in getting to the essence of the women’s lived experiences highlighted the glass-border phenomenon. In reflecting on the outcome, this research opens the door for scholars and practitioners alike, to critically assess the expatriate literature and to probe further the complex relationship between international business, the movement of black talent across geographic and culturally diverse boundaries and the challenges encountered. The results of this study illuminated several themes from the participants textural descriptions: (1) Moving from Invisible to Visible – Disrupting Bias; (2) Who am I? – Identity, Gender and Heritage; (3) Renegotiating the Rules of Engagement paired with Re-branding the Role and Authority of Women in Business; (4) Male Sponsorship Leads to Acceptance; (5) Improving Skill and Competency Capital for New Roles; (6) Building and Maintaining Bridges – Network Management.
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Brožík, Jiří. "Analýza služeb neziskových organizací v příhraničních oblastech Jihočeského kraje." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113319.

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This diploma thesis assess the analysis of range of services provided by the non-profit organizations in the areas along the borders of South Bohemian region. This assessment is to be based on gaining information on current condition of non-profit sector in the given region as well as the possibility of cross-border cooperation with foreign subjects of similar kind. The practical part of this diploma thesis is dealing with research of the range of activities being engaged by the non-profit organizations in the area. Non-profit organizations which had been asked have shown the interest in cooperation with both domestic and foreign non-profit organizations. Based on the output of the research a report concerning the condition of the non-profit sector has been made, as well as recommendation on further activities of the non-profit organizations.
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Sane, Claude MIchel. "La mobilité des sociétés de l’espace OHADA : étude à la lumière du droit européen et international des sociétés." Thesis, Pau, 2017. http://www.theses.fr/2017PAUU2019/document.

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À coté de l’objectif immédiat d’uniformiser les législations des États membres, l’OHADA s’est fixée un objectif médiat, celui de créer un vaste marché sans frontière. Or au regard des difficultés pour les sociétés commerciales de déplacer leurs sièges sociaux d’un État membre à un autre, nous ne pouvons que constater que l’existence de ce marché intégré n’est pas encore une réalité pour elles. Il apparaît alors que la seule uniformisation du droit des sociétés commerciales par l’OHADA ne suffit pas à leur permettre de réaliser des opérations de restructuration transfrontalière. Cette thèse a ainsi montré que l’OHADA a besoin d’évoluer et de se transformer pour mettre en place un véritable droit à la mobilité pour les sociétés commerciales au sein son espace communautaire. Elle doit pour cela compléter son intégration juridique par une intégration économique consacrant un libre établissement dont les opérations de mobilité seraient des modalités d’exercice, comme l’a fait l’Union européenne. Ce droit à la mobilité ne devra toutefois pas s’exercer de manière abusive. L’OHADA devra donc trouver un équilibre entre une mobilité fluidifiée et une protection efficace des actionnaires, salariés et tiers. De même il conviendra de rechercher un équilibre dans la gestion de la coexistence des normes communautaires qui ne manquera pas de se présenter dans le régime des opérations de mobilité puisqu’il s’agit d’un problème récurrent dans l’espace OHADA<br>Apart from the direct objective of the Organization for the Harmonization of Business Law in Africa (OHADA) to standardize the law, its indirect objective relates to the creation of a large common market. However, regarding the difficulties for companies to transfer their registered office from one member state to another, we can see that the existence of such market is still not a reality for them. Therefore, it appears that the only standardizing of the corporate law by OHADA is not sufficient to allow them to perform their cross-border mergers. This research shows thus that OHADA needs to change and to transform itself to put in place a real right to mobility in the community area for the companies. Like the European Union, it should complete the legal integration by an economic integration setting up a freedom of establishment, including border restructuring operations. But this right to mobility should not be abused. OHADA will have to find a balance between facilitating the mobility and protecting efficiently minority shareholders, employees and third parties rights. Similarly a balance must be struck to solve the conflict of community norms in the restructuring operations legal regime, since it is a recurrent problem for OHADA space
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20

Mikulová, Monika. "Daňové a právní dopady přeshraniční fúze obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225037.

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This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
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21

Zoumpoulis, Christos. "Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020028.

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La question de la mobilité des sociétés met principalement en cause deux ensembles normatifs étatiques. Tout d’abord, la société mobile rencontre en permanence la question des conflits de lois. Ainsi, la mobilité implique le passage par la question fondamentale de la reconnaissance, la mise en jeu des règles de conflit sur la loi applicable aux sociétés ainsi que, plus généralement, la nécessité de consulter en permanence toutes les règles délimitant la compétence normative de l’Etat en matière sociétaire, telles les règles de conflit (jurisprudentielles ou du droit positif) ou les lois de police susceptibles d’être mises en œuvre dans une opération de restructuration transfrontalière d’un groupe de sociétés ou dans une opération transfrontalière d’acquisition ou de prise de contrôle. Dans un second lieu, la mobilité met inéluctablement en jeu les règles formant les systèmes nationaux de fiscalité internationale des sociétés, à savoir les règles fiscales nationales ou internationales (émanant du droit fiscal interne ou des traités d’évitement de double imposition) applicables à des situations relevant des activités internationales des sociétés. Ces deux aspects de la question de la mobilité intra-communautaire des sociétés ne peuvent pas être traités indépendamment l'une de l'autre, puisque les deux corps de règles (règles de conflit et règles de compétence fiscale) obéissent plus ou moins aux mêmes impératifs hiérarchiquement supérieurs de nature politique, économique et sociale et, par conséquent, ils sont interdépendants. En outre, l’étude de leur évolution historique durant la période qui s’étend du début du XIXe siècle jusqu’à nos jours au sein des ordres juridiques analysés (français, anglais, allemand, belge) démontre qu'ils se sont réciproquement influencées pour atteindre leur état actuel. Au travers d’une analyse interdisciplinaire, nous mettons l'accent, dans une première partie, sur les points d'intersection des deux corps de règles afin d'exposer la mécanique complexe de la mobilité internationale des sociétés et afin de mettre en exergue les considérations juridiques et fiscales qui dominent la matière. Cela dit, les systèmes nationaux de fiscalité internationale et les systèmes nationaux de droit international des sociétés sont aujourd’hui en pleine transformation sous l’emprise du droit communautaire qui se veut un méta-ordre d’organisation des comportements des gouvernements nationaux et des agents économiques selon et vers un modèle nouveau de régulation du marché de nature à rendre la création d’un Marché unique au sein de l’UE possible. Dans la seconde partie de notre étude, nous explorons l’impact du droit dérivé et de la jurisprudence de la CJUE -qui agissent conjointement afin d’atteindre cet objectif- sur ces deux ensembles normatifs nationaux, afin de conclure que toutes les évolutions récentes et anticipées en matière de mobilité des sociétés, tant au niveau national qu’au niveau communautaire, s’inscrivent dans le contexte de l’évolution globale du processus de transition des ordres juridiques nationaux d’un modèle capitaliste traditionnel de régulation du marché inspiré par les travaux de M. Keynes à un modèle néo-libéral, accélérée par la pression de la vague contemporaine de la mondialisation économique. En se situant dans une perspective historique et interdisciplinaire de la question de la mobilité intra-communautaire des sociétés, nous nous efforçons d’en cerner les tendances et les configurations ainsi que d’en faire l’état des lieux des progrès effectués depuis le XIXe siècle<br>Cross-border company mobility principally involves two main sets of State norms. Firstly, mobile companies continuously encounter conflict of laws questions. Therefore, mobility implies a necessary passage from the fundamental question of recognition of foreign companies, the application of conflict of laws rules determining the lex societatis and, more generally, the consultation of all the rules delineating the normative jurisdiction of the State in corporate matters, namely the conflict of laws rules (whether they stem from positive law or from judicial precedents) or the mandatory rules (lois de police) likely to be implemented in cross-border M&amp;As, reorganizations and take-overs. Secondly, company mobility brings inevitably into play the national or international tax rules which constitute the national systems of international taxation of companies, namely tax rules emanating either from national tax legislation or from international treaties on avoidance of double taxation. These two aspects of the matter of company cross-border mobility shall not be examined separately, given that the formation of conflict of laws rules and tax jurisdiction rules that delineate a state’s tax jurisdiction depends on each State’s hierarchically superior imperatives of a political, economic and social nature, these two body of rules being, therefore, interdependent. The study of their historical evolution within the legal systems examined in our thesis (French, English, German and Belgian) from the early 19th century to date, demonstrates that their current state constitutes the result of their mutual influence. Through an interdisciplinary analysis, we emphasize, in the first part of our thesis, on the crossing points of these two sets of rules in order to explain the complex mechanics of cross-border mobility of companies and point out the legal and tax considerations that dominate the matter. We further explore their transformation by EU law which is intended as a meta-order aimed at orchestrating national government and economic agents’ behaviors according to and towards a new model of market regulation susceptible to the creation of a European single market. The second part of our thesis is dedicated to the study of the impact of secondary EU legislation and European Court of Justice jurisprudence –that act jointly to achieve the European single market objective- on the aforementioned bodies of national rules, that leads to the conclusion that the recent and anticipated developments on the mobility of companies within the EU both on national and European level, fall within the broader framework of the overall development of the transition process of national legal orders from a traditional capitalist model of market regulation inspired by the theories of M. Keynes towards a neo-liberal model which is accelerated by the pressure of the contemporary trend of economic globalization. Addressing the subject of cross-border mobility of companies within the EU both from a historical and an interdisciplinary perspective, we endeavor to identify trends and patterns and to assess the progress achieved since the early 19th century
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Youbo, Lou Bouinan Sonia. "La lex societatis en droit international des affaires." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0132/document.

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La recherche de la loi applicable à la société, lex societatis, est incontournable carc’est de cette loi dont dépendront les règles de constitution, de fonctionnement et dedissolution de la société. Mais la problématique de la détermination de la lex societatis enDroit International des Affaires réside dans l’identification d’un mode adéquat derattachement des sociétés transfrontalières à un territoire national. Le caractère transfrontalierdes sociétés actuelles accentue le conflit entre les différents systèmes de rattachement dessociétés traditionnellement retenus par les législations. La pluralité de système derattachement des sociétés est à l’origine de conflits auxquels l’uniformisation de la règle deconflit de lois en matière de détermination de la lex societatis peut être une solution.Le droit des sociétés doit être un instrument au service des affaires, et non un frein àleur évolution et à leur développement. Ainsi pour répondre aux besoins des affairesinternationales, outre l’élimination des entraves aux échanges il faut envisager une adaptationdu contenu des règles de conflit de lois actuelles qui permettent la détermination de la lexsocietatis ainsi qu’une modification de leur source<br>The search of the law applicable to the company, lex societatis is a must because it isthis law which will depend on the rules of formation, operation and dissolution of thecompany. But the problem of determining the lex societatis in International Business Law isthe identification of a suitable method of attachment of cross-border companies on a nationalterritory. The transboundary nature of today’s societies accentuates the conflict between thedifferent companies of connecting systems traditionally retained by the legislation. Theplurality of connecting corporate system is causing conflicts that standardization of the rulesof conflict of laws determining the lex societatis can be a solution.Company law should be a tool for business, not a hindrance to their development andtheir development. So to meet the needs of international business, besides the elimination ofbarriers to trade should be considered an adaptation of the contents of the current conflict oflaws rules that allow the determination of the lex societatis and a change of their source
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Bouderhem, Rabaï. "La nationalité des sociétés en droit français." Phd thesis, Université de Bourgogne, 2012. http://tel.archives-ouvertes.fr/tel-00960318.

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Le développement des relations économiques internationales et la construction d'un espace européen intégré tant d'un point de vue économique que politique a relancé le débat sur la nationalité des sociétés. La question n'est pas tant de savoir si les sociétés commerciales disposent d'une nationalité au même titre que les personnes physiques - les solutions en la matière sont depuis longtemps acceptées par la doctrine et la jurisprudence internationales - mais plutôt de déterminer comment cette notion a évolué et s'adapte aux contraintes d'une part, d'une économie de marché mondialisée et d'autre part, du droit de l'Union européenne qui bouleverse les solutions traditionnellement admises en matière de nationalité des sociétés dans les droits internes des Etats membres. Ainsi, les critères de rattachement juridique d'une société à un Etat déterminés par les règles de droit international privé de chaque Etat s'orientent inéluctablement vers le critère anglo-saxon de l'incorporation. L'apparition de nouvelles personnes morales de droit de l'UE comme la Société européenne (SE) ou la future Société privée européenne (SPE) posent également la question de la nationalité et de la loi applicable à ce type de groupement européen. Il en est de même s'agissant des groupes de sociétés dont une réglementation de leurs activités pourrait être relancée dans le cadre du droit de l'UE.
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Dupin, Coralie. "Les fusions transfrontalières de sociétés de capitaux dans l'Union européenne : aspects de droit social." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020006.

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Les fusions transfrontalières de sociétés de capitaux n’intéressent pas uniquement le droit des sociétés mais revêtent aussi d’importants aspects de droit social. Si la directive du 26 octobre 2005 facilite ces opérations, le renvoi aux législations nationales opéré soulève de nombreuses difficultés en l’absence de traitement harmonisé de leurs conséquences sociales. Les interrogations suscitées par la mise en oeuvre de la participation des travailleurs aux organes de gestion de la société issue de l’opération n’en sont qu’une illustration. D’autres questions relatives notamment au devenir des instances de représentation du personnel existant au sein des sociétés parties à la fusion, aux normes collectives ou aux contrats de travail, restent en suspens. A celles-ci et à d’autres, cette étude tente d’apporter des réponses. Les enjeux dont les fusions transfrontalières sont porteuses l’exigent<br>Cross-border mergers of incorporated companies do not only interest Company Law but also comprise important aspects of Labour &amp; Employment Law. If the European Directive dated 26 October 2005 facilitates these transactions, the reference made to national legislation raises many difficulties in the absence of harmonized treatment of the social consequences of transactions. The questions raised by the implementation of workers' participation in management bodies of the company resulting from the transaction are an illustration. Other issues include the fate of employees’ representative bodies of existing staff within the merging companies, collective norms and employment contracts, remain unresolved. To these and others, this study attempts to provide answers. The consequences of the cross-border transactions require that answers be given to the unresolved issues
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Hsieh, Chiao-ling, and 謝巧玲. "Cross-border Acquisition: On the Cases that Taiwanese Companies Acquire Developed Country Companies." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/drdg82.

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碩士<br>國立中山大學<br>企業管理學系研究所<br>95<br>Taiwan ‘s mergers and acquisitions activities are more and more frequent in recently. The transaction cases grow from 1999’s seventh to 2005’s fifty-one. Although in the past research, our nation scholars seldom pay attention to this topic. From 2002 to 2005 our nation important management Journal has only four articles. Therefore, Taiwan ‘s researchers have many research space to expand it. Prior research on M&A founded that in nation ‘s enterprises M&A success opportunity are more bigger than M&A in the across nation. For this reason, many scholars suggest the key success or fail factor is “culture different”. Beside this answer, I want to find the others factor by case study which is including BenQ Thunder Tiger and Yageo that will affect Taiwanese enterprises M&A European and American enterprises. Then Taiwanese enterprises which are horizontal M&A(M&A that take place within one industry, often between direct competitors)can reference the research result. The results indicate that: Merger and acquire between European and American famous enterprise often over reliable result in due diligence not exactly. Thinking difference and nation superiority are main reason which cause conflict between acquire and acquired firm. Taiwanese enterprises generally do not take ground for human due diligence, Taiwanese enterprises which lack of international people are not good for postmerger integration. Mergers and acquires strategy is the least choice to enter overseas market.
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26

Jiangnan, He. "Chinese internet companies cross-border mergers and acquisitions motivation and risk analysis." Master's thesis, 2020. http://hdl.handle.net/10362/108370.

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China's Internet industry has snowballed in recent years, and many companies have explored overseas markets through cross-border mergers and acquisitions. However, there is little literature on how Chinese Internet companies should respond to overseas M&As' risks. To study cross-border M&As by Chinese Internet companies, this thesis first introduces the industry's current state. Afterward, it analyzes its characteristics, motives, and risks, taking into account 2015-2019 the 56 available cases of overseas M&As from the Pedata database. It concludes with sound suggestions on how Chinese Internet companies can deal with the corresponding risks and conduct overseas M&As.
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Silva, João Pedro Fradique Lopes da. "Cross-border M&A : the country drivers." Master's thesis, 2019. http://hdl.handle.net/10400.14/29030.

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The process of cross-border M&A is attributed to three different types of determinants: i) integration between countries; ii) institutional characteristics; and iii) profit opportunities. This Dissertation focuses on the first, especially in country-specific and bilateral characteristics. Using a Poisson regression and a worldwide sample of 7,592 observations, three sets of regressions were employed: a baseline specification, as well as two different robustness tests. The first robustness test considers O.E.C.D. countries only, as proxy for developed countries, and the second one takes into account economic expansion periods in the U.S.A. The findings suggest that bilateral characteristics - such as geographical distance, sharing a common language, and having a colonial relationship - are the most important factors. Moreover, target countries with high G.D.P. and low G.D.P. per capita are also preferential. In addition to that, for developed countries the same is verified for acquirer countries. When considering economically expanding periods, some of the previous findings are verified with different levels of significance among the different types of industries, suggesting slightly different patterns of internationalization.<br>O processo de M&A além-fronteira é atribuído a três tipos de diferentes de determinantes: i) integração entre os dois países; ii) características institucionais; iii) oportunidades de lucro. Esta Dissertação foca-se no primeiro tipo, especialmente em características específicas dos países e em características bilaterais. Usando uma regressão de Poisson e uma amostra de 7,592 observações de todo o mundo, três grupos de regressões foram elaboradas: uma especificação base e dois testes de robustez. O primeiro onde apenas países pertencentes à O.C.D.E. foram utilizados, como aproximação a países desenvolvidos, e o segundo onde apenas períodos de expansão económica nos U.S.A. foram considerados. Os resultados sugerem que as características bilaterais, como a distância geográfica, partilha de uma língua comum, ou existência de relação colonial são os factores mais importantes. Para além disso, países-alvo com elevado G.D.P. e baixo G.D.P. per capita são os preferenciais. Para países desenvolvidos, o mesmo se aplica aos países-adquirentes. Ao considerar períodos de expansão económica, alguns dos resultados anteriores são verificados com diferentes níveis de significância entre os diferentes tipos de indústrias, sugerindo padrões de internacionalização ligeiramente diferentes.
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Lin, Chung-li, and 林崇立. "Research of Financial Holding Companies Cross-Border Mergers and Acquisitions of Banks-Case Studies of the Taiwanese Financial Holding Companies." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/s2mggu.

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碩士<br>國立中山大學<br>企業管理學系研究所<br>103<br>This research tried to analysis and find the representative local financial holding companies-Cathay Financial Holding Company, Fubon Financial Holding Company and Chinatrust Financial Holding Company with cross-border mergers and acquisitions through the local 16 financial holding companies and financial environment of our country. Through these representative cases to analyze financial holding company acquisitions before the merger, the merger of the considerations, and then find out the cause of the development of the strategy can be different factors, the main conclusions of the study hope to achieve three objectives. First of all, we try to understand the situation of local financial holding companies’ developments today. Secondly, use the Strategic Group analysis identify the financial holding company with cross-border mergers and acquisitions motivation. Finally, Through M &; A Case Study of the policy will be able to provide appropriate through overseas M &; A environment for different banks. This research can be summarized as the four conclusions are described as follows: (1). Five major financial holding company&apos;&apos;s bank market share is low in Taiwan, the expansion of overseas operations to become one of the growth strategy. (2). Use the Strategic Group analysis can identify the financial holding company with cross-border mergers and acquisitions motivation. (3). The national culture affects the way of re-organization when financial holding companies merger into a different countries. (4). Financial holding company will change the composition of the bank &apos;&apos;s customer base when cross-border mergers and acquisitions.
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Huang, Bo-Ru, and 黃柏儒. "The Performance of Cross-Border M&A: an Empirical Study of Listed Companies in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/10061152860576037436.

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碩士<br>國立臺灣大學<br>國際企業學研究所<br>100<br>This research uses SDC database to find out the cross-border M&A cases in Taiwan between 1997 and 2006, then uses TEJ database to select the listed companies in Taiwan. The sample consists of 45 companies with 62 cross-border M&A cases. And then, uses factor analysis to measure the performance. The results of factor analysis are then used as dependent variables to implement multiple regression analysis to understand the impact factor of the performance of cross-border M&A. First, we use factor analysis to combine 11 financial indicators. The empirical results show that the performance of first year after M&A improves dramatically, better than the year before M&A. The influence continues to the second year. It’s still better than before. However, in this research, the influence is not clear in the third year and after. These results show that cross-border M&As in Taiwan have short-term impact on companies’ financial performance. There have positive influence on the first and second year of M&A. Second, we conduct stepwise regression procedure to find out the impact factors of cross-border M&A. The empirical results show that ownership concentration and the degree of internationalization have positive impact on post-merger performance, but the economic situations of the year in which the M&A take place sometimes have negative influence of post-merger performance. Ownership concentration can enhance post-merger performance from the first year after M&A to the third year. The degree of internationalization enhances the performance of the first year after M&A. However, the cross-border M&As which take place in 1998 and 2001 have worse performance than other years. It is realized that the international economic situation have major impact on cross-border M&As.
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De, Jager P. C. (Pieter Christiaan). "The medium-long term impact of cross-border investments into Sub- Saharan Africa by listed South African companies." Diss., 2008. http://hdl.handle.net/2263/23095.

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Research into whether the medium-long term impact on shareholders’ value of acquiring companies engaged in cross-border merger and acquisition transactions (CBMA) into Sub-Saharan Africa. By focussing on companies listed on the Johannesburg Securities Exchange (“JSE”) and testing the general hypothesis whether the shareholders of acquiring companies earn statistically significant positive or negative returns within the medium-long term after the announcement date of a cross-border merger and acquisition transaction. Out of a total of 10,167 merger and acquisition transactions over the eight-year period between 2000 and 2007, only 12 cross-border mergers and acquisitions into Sub-Saharan Africa satisfied all the selection criteria. By exhaustive application of the single-factor market model to calculate the regression formula using 4 years of historical share price performance data, the results suggested that statistically significant negative weighted average abnormal returns for shareholders are consistently present over the event window. The study on the medium-long term event window starting 21 days prior to the first public announce of the transactions and continued up to 252 trading days after the announcement date. Thus it satisfied common critique by researchers about the true value of short term event studies for companies and their shareholders. Copyright<br>Dissertation (MBA)--University of Pretoria, 2010.<br>Gordon Institute of Business Science (GIBS)<br>unrestricted
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WENG, YI-TING, and 翁宜庭. "Business Models of Cross-border E-commerce - Case Study on Two Companies of Export from Taiwan to Philippines." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/x7e5a6.

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碩士<br>致理科技大學<br>國際貿易系碩士班<br>106<br>Cross-border e-commerce has changed the traditional trade pattern. Consumers and traders can purchase foreign goods directly through the Internet. Due to this change, the sellers can use cross-border e-commerce to sell products around the world from Taiwan. Global e-commerce currently attracts the most attention in China and Southeast Asia. Among Southeast Asian countries, Philippines has huge market potential, but there is limited literature about it. The purpose of this study is to investigate cases of two firms in Taiwan: what e-commerce strategies are used to start new business in Philippines and their advantages and disadvantages. In this study, in-depth interview and secondary analysis are used to discuss the questions above. The results from this study suggests: first, companies that have just entered the Philippine market can sell through international e-commerce platform, select local logistics for delivery, and use online keyword marketing to target potential consumers. Second, companies with a cross-border e-commerce foundation can directly set up a local network platform, cooperate with local logistics and use social media to increase visibility. Although this method is costly and risky, the company can size more market opportunities. Third, Philippine consumers mainly make transactions through cash on delivery. But nowadays, consumers are more willing to use third-party payment. Forth, Taiwan companies cannot offer competitive price. Therefore, it is necessary to have unique products to attract Filipinos to purchase.
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32

Peimeng, Wang. "The influence of the Chinese government on acquisitions made by Chinese companies in Portugal." Master's thesis, 2020. http://hdl.handle.net/10362/104425.

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As a major country in Chinese companies’ mergers and acquisitions’ map,it can be observedthat Chinese acquisitions have increased obviously in Portugal recently. A question that is received, however, is what rolegovernment play in Chinese acquisitions in Portugal. We use quantitative and qualitative data to analyze motivations and performance of Chinese acquisitions from 2005 to 2018. The paper suggests that government activities really impact Chinese acquisitions in Portugal and the evidence is obvious for Stated-owned enterprises.
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Pan, Shu-lin, and 潘書琳. "CROSS-BORDER KNOWLEDGE TRANSFER BETWEEN PARENT AND SUBDIARY IN MULTINATIONAL CORPORATION─AN EMPIRICAL STUDY ON FOREIGN COMPANIES IN TAIWAN." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/49987609602354322048.

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碩士<br>大同大學<br>事業經營研究所<br>91<br>With the trend of globalization, effective knowledge transfer provides a corporation basis for a competitive edge. A multinational corporation contains groups with different national culture, therefore, in a multinational corporation, the transfer is not limited to knowledge itself, but also includes the value of the different national cultures. In the field of knowledge transfer, many scholars and articles concentrate on the effects a corporation culture has on the transfer of knowledge, but rarely on the effects a national culture has on the transfer of knowledge. Even those that do so only limit themselves in theoretical discussions, lacking research in facts. Therefore, it is proposed that the method of factual research be used to discuss the relationship between national cultures and the effectiveness of cross-border knowledge transfer. This research includes three questions: (1) Do the degree of national culture differences influence the effectiveness of cross-border knowledge transfer? (2) Do the types of knowledge influence the effectiveness of cross-border knowledge transfer under the conditions of similar and different national cultures? (3) Does the knowledge transfer mode influence the effectiveness of cross-border knowledge transfer under the conditions of similar and different national cultures? This study is carried out in literature review, questionnaire research, secondary data collection, and interviews. The samples of questionnaire research are foreign companies in Taiwan ranking information of China Credit Information Service in 2002. We also have interviews with Bridgestone Taiwan Corporation and McDonald’s Restaurant Taiwan Corporation to respond to research outcomes. There are three important finding in this research: (1) national cultural difference has effect on effectiveness of cross-border knowledge transfer; (2) types of knowledge would moderate the relationship between national cultural difference and effectiveness of cross-border knowledge transfer; (3) knowledge transfer modes would moderate the relationship between national cultural difference and effectiveness of cross-border knowledge transfer. Under different cultural backgrounds, the influences on the effectiveness of cross-border knowledge transfer caused by knowledge types and knowledge transfer modes must be considered in order to improve the effectiveness of this transfer, thus enhancing the overall corporation competitiveness. Hopefully, this research would provide a reference with respect to the variety of national cultures and help the decision-making process during cross-border knowledge transfer for corporations. It is also hoped that this study would provide a beginning point and understanding of current situation to further researches into related topics in the future.
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HONG, KENG-PING, and 洪鏗評. "Cross-border Technology / Knowledge Transfer and Organizational Learning: A Case Study on Electronics & Computer Companies in Mainland China." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/27065349653620778672.

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碩士<br>國立臺灣大學<br>國際企業學系<br>85<br>This thesis attempts to explore the transfer and absorption processes -the context of cross-border business operation of technology / knowledge. The purpose of this thesis is to explore how a firm transfers its technology and knowledge systems from the headquater to the subsidiaries. Research issues under this broad research inquiry include the nature of the transfer process, the absorption and diffusion processes of transferred knowledge as well as what contingent factors affecting these processes are. While we recognize the exploratory nature of this research issue, we adopt a qualitative, multiple-case method and select three typical electronic companies who currently setup production subsidiaries in the sane area of mainland china as the scope of empirical investigation. After an intensive field work on these three companies, we epitomize two types of transfer mechanisms (''''''''adaptive'''''''' and ''''''''participative'''''''') and three types of diffusion mechanisms (''''''''marketing'''''''', ''''''''improving'''''''' and ''''''''modifying''''''''). Furthermore, thOne is the pressure from the industry environment and the other one is the philosophy of human resource management of the company. Several propositions are furnished based on a comprehensive justification on fieldwork observation. Finally, practical suggestions concering cross-border management on technology / knowledge transfer and absorption processes are discussed.
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Yang, You-Ren, and 楊友仁. "The studies of Taiwanese IT companies'' trans-border production network and local development in China:A comparison between Suzhou and Dongguan." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/78684646412292274781.

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博士<br>國立臺灣大學<br>建築與城鄉研究所<br>93<br>This research aims to investigate the characteristics of Taiwanese IT production networks’ trans-border extension in China as well as exploring the host regions’ institutional transformation. We take the major Taiwanese PC system and electronic peripheral/component companies as cases to investigate the dynamics and mechanisms of organizational rearrangement of the production networks’ geographical extension, including Taiwanese MNCs’ internal division/ integration of labor, the influence on the inter-firms transaction of the supply architecture, and the alteration/revision of the commodity chains’ power relations. Moreover, the transplantation of the production systems always generates complicated interaction with the host localities. As a result, how the flexible production systems of Taiwanese IT industry splice China’s post-socialist regime, how the local governments regulate the impacts in the context of economic restructuring and build new local institutions is another important issue. The comparative study of the land property right regime in Dongguan and Suzhou would be beneficial to understand the trajectories of different “local institutional regimes” in China. Above all, the significance of this research lies in investigating the characteristics of Taiwanese PC production networks and the influenced patterns of urban-regional development from the perspective of economic globalization, and exploring the institutional transformation of the post-socialist local state’s territorial governance from the perspective of China studies. Finally, by integrating these two approaches, this research will provide intense analysis and theoretical dialogue.
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Forster, Dominik Tobias. "Chinese acquisitions in Germany- assessing the short-term impact on profitability on acquired German Companies." Master's thesis, 2017. http://hdl.handle.net/10362/28418.

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The level of Chinese Outbound M&A has risen significantly during recent years, with German companies being the main target within Europe. This Work Project explores this phenomenon, by assessing the short-term impact on profitability of acquired German companies pre-acquisition versus post-acquisition, whereby the results show statistically insignificant differences Moreover, the study portrays the Chinese M&A activity in Germany during the period 2011-2014 and shows that many companies of key German industries were acquired; Private Equity companies played an important role as sellers, and both Chinese acquirers from the same industries as well as form different industries as the target firm were represented.
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Shih, Huei-Lun, and 施惠綸. "Pricing Strategy of E-commerce Company’s Cross-border Logistics Considering Different Customer Utilities and Volume Discount Contracts." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/92519494745401257254.

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碩士<br>國立臺灣大學<br>工業工程學研究所<br>103<br>Through the prevalence of online shopping and the increase of cross-border logistics service providers, cross-border online shopping became a trend. However, some online shops do not provide overseas delivery or shipment fee is too high compared to the value of products. As a result, after consulting cross-border e-commerce company, I realized e-commerce market in Taiwan is saturated and cross-border transactions will become a fierce battle field of global e-commerce. The essence of cross-border logistics is guaranteed delivery time because it affects price and market demand. There are a variety of strategies for time-based competition, and the most common two strategies are uniform delivery time and differentiated delivery time. Example of the former is e-commerce company usually makes a seven-days-delivery guarantee to its customers, and instance of the latter is that courier provides express and normal delivery services for its customers. In this paper, I contribute to build up a model helping companies to choose the most profitable strategy. With the understanding that customers could be divided into two groups by their sensitivities to delivery time, lead-time sensitive and price sensitive. Therefore, I build up a model considering different customer demands in separate demand functions and also take customer utilities and delivery contracts with 3PL into consideration. I find out that company without capacity limitation should apply price differentiation strategy; otherwise, it should take uniform delivery guarantee strategy.
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莊雅涵. "Effects of M&A Experience on M&A Performance in Cross-Border M&A: An Empirical Study of Taiwanese Companies." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/82wjj3.

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39

Viljoen, Gareth. "The impact of cross border mergers and acquisitions on the operating financial and short - term share price performance of acquiring companies listed on the Johannesburg Stock Exchange." Diss., 2013. http://hdl.handle.net/2263/40584.

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Mergers and acquisitions are a key component in the toolbox of business strategies that companies employ to improve organisational performance. Empirical studies that focus on domestic mergers and acquisitions activity in developed countries are numerous, however there remains a limited amount of research into the effects of cross border mergers and acquisitions on the performance of acquiring companies, especially in emerging markets. This research examined whether cross border mergers and acquisitions concluded by acquiring companies listed on the Johannesburg Stock Exchange have a positive or negative impact on the operating financial and short term share price performance of the listed acquirer. A quantitative approach was adopted for the purpose of this research. In order to analyse the impact of cross border mergers and acquisitions transactions on the share price and operating financial performance of listed acquiring firms secondary data was utilised. The research incorporated publicly available daily share trading data for shares traded on the Johannesburg Stock Exchange and financial and accounting data sourced from McGregorBFA. In addition, the sample of cross border mergers and acquisitions transactions was obtained from the MergerMarket database. Purposive sampling was applied to select an initial sample of 44 transactions. Based on the exclusion of confounding events a final sample of 29 transactions was tested. Given the small sample size, and that confounding events were determined not to have a material impact on the cross border transactions, comparative analysis was performed using the initial sample of 44 transactions. Different lenses were applied for testing financial performance by using three performance measures. These included abnormal share price returns; key financial performance ratios and industry adjusted operating cash flow return on assets. Various short-term event windows were analysed for each of these measures. Parametric tests including t-tests for unequal variance and paired t-tests were applied in the research. Given the small sample size non-parametric testing in the form of Wilcoxon Signed Rank Sum tests was also applied. In addition, bootstrapping was applied to the cumulative average abnormal returns. This research concluded that both the short-term share price and operating financial performance of acquiring companies listed on the Johannesburg Stock Exchange does not improve significantly in the short-term post the cross border merger or acquisition transaction.<br>Dissertation (MBA)--University of Pretoria, 2013.<br>lmgibs2014<br>Gordon Institute of Business Science (GIBS)<br>MBA<br>Unrestricted
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Müller, Philip. "Rethinking Highly Skilled (Re-)Migration in the Context of Multinational Enterprises — An Analysis of (Re-)Migrants of Turkish Origin and their Role in German Companies in Turkey." Doctoral thesis, 2020. https://repositorium.ub.uni-osnabrueck.de/handle/urn:nbn:de:gbv:700-202002192601.

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The aim of this dissertation is to contribute to a better understanding of highly skilled (re-)migrants as labour force in multinational enterprises (MNEs) and their role in cross-border knowledge transfers. To achieve this goal, an actor-centred research perspective will be adopted, which allows for a detailed examination of both individual employees and strategies of MNEs. The basic conceptual understanding of this work is based on the relational economic-geographical approach (Bathelt and Glückler 2002), on the basis of which research strands and theories of economic geography, international business studies and migration studies were intertwined. The empirical study is based on the example of highly skilled (re-)migrants of Turkish origin who work for German companies in Turkey. The study focuses on (re-)migrants of Turkish origin who have obtained a university degree in Germany. The study follows a qualitative research design based on 95 semi-structured interviews. The interviews were conducted with highly skilled (re-)migrants as well as with company internal and external experts. In addition to the semi-structured interviews, a netnographic collection of data from an online group for (re-)migrants of Turkish origin is conducted. The findings of this thesis show that highly skilled (re-)migrants of Turkish origin who have obtained a university degree in Germany are not to be regarded as a homogeneous group but rather have diverse educational and career paths. In addition to their high level of education, they have excellent language skills (mostly Turkish, German and English). They are also mostly familiar with the cultural and institutional contexts in Germany and Turkey, which, according to Hess (2004), is referred to as dual societal embeddedness. Highly skilled (re-)migrants of Turkish origin are important transnational experts for German companies in Turkey. They are particularly in demand if the companies 1) have a strong orientation towards German-speaking markets and/or 2) are dependent on close cooperation with German company locations. In these companies, highly skilled (re-)migrants of Turkish origin are strategically deployed in central areas of the company, where they often work at interfaces due to their transnational abilities, which require close contact with local employees and employees of German company locations. The empirical results also show that highly skilled (re-)migrants of Turkish origin make a significant contribution to the cross-border knowledge transfers in German companies in Turkey. Highly skilled (re-)migrants of Turkish origin are primarily involved in intra-organisational knowledge transfer with employees of German company locations. Due to their dual societal embeddedness and their profound language skills, highly skilled (re-)migrants are able to bridge the institutional distance between German and Turkish company locations. This is particularly important for the transfer of implicit knowledge, which is based on know-how and experience and is therefore difficult to transfer between different cultural and institutional contexts. In concrete terms, highly skilled (re-)migrants of Turkish origin facilitate cross-border knowledge transfers through three main activities: building knowledge networks, mediating frictions, transmitting knowledge. The results of a case study also show that highly skilled (re-)migrants can play a decisive role in the offshoring of knowledge intensive business services within global production networks Thereby, highly skilled (re-)migrants help to mitigate resistance and facilitate the dis- and re-embedding of knowledge within the offshoring process. Overall, this thesis contributes to the geographical (re-)migration research, to research on the geography of knowledge in MNEs, and to global production network research.
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Chudykowski, Michał. "Transgraniczne łączenie się spółek kapitałowych w Unii Europejskiej." Praca doktorska, 2015. http://ruj.uj.edu.pl/xmlui/handle/item/42942.

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42

Čermák, Jan. "Mezinárodní insolvenční právo." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-350639.

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This diploma thesis deals with the topic of international insolvency law, in particular with certain areas of European insolvency law, with an emphasis on the matters of international jurisdiction for opening of main and territorial insolvency proceedings and international jurisdiction to hear actions related to insolvency proceedings. Furthermore, this diploma thesis is aimed at evaluation of the Czech legislation regarding cross-border insolvencies. The legal framework for European insolvency law was incorporated into the Insolvency regulation in 2002. Due to disagreements between certain member states of the EU regarding some of the important institutes of cross-border insolvencies the Insolvency regulation often contains vague provisions. It, therefore, fell to the Court of Justice of the European Union to provide interpretation of such ambiguous clauses. In 2012 the European commission created a report on the application of the Insolvency regulation and simultaneously presented a long awaited proposal for modernisation of the European insolvency law in the form of the Insolvency regulation recast. The aim of the Insolvency regulation recast is to promote cooperation between member states in the matter of cross-border insolvency proceedings. Additionally, it codifies a substantial part of the...
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Lörincová, Radka. "Společnosti v mezinárodním právu soukromém." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-310960.

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- Companies in Private International Law The purpose of this diploma thesis is to examine regulation of companies in private international law in the Czech Republic and also from the European Union law perspective. The thesis is divided into four main chapters. First chapter provides a brief definition of the basic legal concepts that are central to this thesis - definition of a company and definition of a private international law. Second chapter explains the concept of lex personalis and two opposing conflict of law theories, which link companies to a certain system of law; the incorporation theory and the real seat theory. Third chapter focuses on the relevant Czech legislation, especially on the Czech Commercial Code, which contains provisions on determining lex personalis of a company as well as rules on cross-border transfer of seat of a company. Forthcoming re-codification of private law in Czech Republic is also discussed with regard to the regulation of companies in private international law. Fourth, the most extensive chapter of this thesis describes and analyzes the European Union law relating to the freedom of establishment of companies. First, the very concept of freedom of establishment is explained with references to primary EU law. Subsequently, six landmark decisions of the Court...
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Šarapatka, Matěj. "Mezinárodní právo soukromé a otázky práva obchodních korporací." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-350636.

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The aim of this work is to analyse the companies under the private international and European law, their cross-border mobility and the problems associated therewith. Crucial emphasis is placed on the synthesis of foreign and Czech authors and confrontation of theory and practice in the light of the current global development of company law in private international law. The key point is the determination of personal status of the company and the conflict between the incorporation theory and the real seat theory. At the outset the author explains the reasons which led him to write this thesis, including the methods used to do so. The whole thesis is divided into four main thematic areas. In the first chapter, some of the basic concepts are defined in order to clarify the thematic framework within which the thesis will be dealt with. The second chapter addresses the definition of the term "Company", its personal status, various approaches to determine the effects of different conflict theories and the regulatory competition arising thereof. The third part deals with a detailed analysis of the Czech law, in particular with the relationship between the Czech Republic and foreign companies, the concept of residence, criteria for determining personal status and different approaches to the cross-border...
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45

Höflinger, Daniel. "How does the takeover of a company in developed markets through a firm coming from emerging countries affect the share price of the acquirer in the short term in comparison to both inbound emerging markets as well as domestic takeovers and how does the impact of a diversification strategy differ from an industry focused strategy in terms of value creation for acquiring companies?" Master's thesis, 2016. http://hdl.handle.net/10400.14/26161.

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O objectivo desta tese é de examinar o impacto no preço das ações da empresa adquirente causado pelo anúncio de aquisição de outra empresa, diferenciando entre transações domésticas, de inbound e outbound de mercados emergentes assim como entre transações de diversificação ou focadas numa indústria. Adicionalmente, fatores contextuais que impactam os padrões de criação de valor observados no estudo podem ser determinados. Os resultados, que foram obtidos através de uma amostra de 1,434 transações num periodo de tempo desde Janeiro de 2000 até Janeiro de 2016 e considerando uma janela de acontecimento de 21dias de trading (-10, +10) sobre o anúncio, sugerem que as trasações das empresas alvo e adquirentes em mercados emergentes criam, em média, o maior valor com um CAAR de 2.41% em comparação com M&A outbound e inbound com CAARs de 1.32% e 1.26% respetivamente. Adicionalmente, aquisições de diversificação criam um maior valor para os acionistas do que transações focadas numa indústria tanto para mercados desenvolvidos como emergentes. Finalmente, os resultados da regressão OLS sugerem que existe uma correlação positiva entre a criação de valor para os acionistas da empresa adquirente e a dimensão relativa da transação, o estatuto legal privado da empresa-alvo assim como o método de pagamento (dinheiro e ações). Por outro lado, a percentagem de controlo adquirida não foi comprovada como significante.<br>The aim of this thesis is to examine the value impact on acquiring companies’ share prices caused by takeover announcements, differentiating between domestic, inbound and outbound emerging markets transactions as well as between industry diversifying and industry focused M&A. Additionally contextual factors shall be determined that drive the value creation patterns observed in the event study. The results obtained for a total sample of 1,434 transactions in a time period from January 2000 until January 2016 and an event window of 21 trading days (-10,+10) around the announcement day suggest that transactions with target and acquiring companies coming from emerging markets on average create the highest value with a CAAR of 2.41% in comparison to outbound and inbound M&A with CAARs of 1.32% and 1.26% respectively. Additionally, industry diversifying takeovers are equally superior to focused transactions in terms of value creation for both developed and emerging markets acquiring companies engaged in outbound and inbound M&A respectively. Finally, OLSregression results suggest that there is a positive correlation between acquiring firms’ shareholder value creation and relative deal size, non-public legal status of the target company as well as a combined payment method (cash and stock), whereas for the percentage of ownership acquired no statistically significant results are obtained.
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Koucký, Luboš. "Mezinárodní právo soukromé a otázky práva obchodních společností." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324232.

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The presented thesis seeks to provide a comprehensive commentary on the status of companies and trusts in the area of private international law with special emphasis on the modern development of Czech law. Aforementioned instruments were chosen especially with respect to their frequented use for asset management purposes. The essential part deals with status of companies in the European Union along with the main discrepancy between member states in determining the connecting factors. Aside from defining a nature of company and the fundamental theories setting its personal status, the author puts forward a historical excursus into the jurisprudence of Court of Justice of the European Union in shaping the freedom of establishment for legal persons. The section concludes with the topic on mergers and conversions as vehicles enabling the cross-border transfer of company seats. The structure of the subsequent part reflects a high dependency of shape of trusts and trusteeships on national legislation. The chapter opens with introducing the term equity and goes on to basic attributes of British trust. These introductory parts are followed by the analysis of this instrument with respect to international treaties. The conclusion scrutinizes trusteeship as embedded in new Czech civil code, together with...
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Střížová, Veronika. "Aktuální otázky přeshraničních insolvenčních řízení." Doctoral thesis, 2020. http://www.nusl.cz/ntk/nusl-435485.

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The aim of this PhD thesis is to analyse the current status of European insolvency law and with the help of both national and European judicial decisions put together an overview of practical obstacles that insolvency courts, debtors, creditors and insolvency trustees across Europe are facing when dealing with cross-border insolvencies. At the very core of this topic stands the European Insolvency Regulation ("EIR") which was adopted in 2015 and is effective within the member states as of June 2017. Since this regulation was put together as a recast of its predecessor, i.e. the original insolvency regulation adopted in 2000 and effective as of 2002, naturally this research is oriented at comparing the two legislative acts and mainly assessing whether or not the recast EIR managed to overcome some of the inconsistencies in the wording of the original EIR, often resulting in conflicting interpretations and a great deal of preliminary rulings filed with the Court of Justice of the EU. Apart from looking into good old instruments of private international law such as the scope, the jurisdiction, the choice of law and the recognition and enforcement rules governed by the EIR, this thesis also focuses on topics that are very bankruptcy-specific and dissimilar to anything we know from other fields of law....
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48

Юрко, Сергій Сергійович. "Недержавна охоронна і правоохоронна діяльність в Україні". Thesis, 2017. http://hdl.handle.net/11300/7216.

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Юрко С.С.. Недержавна охоронна і правоохоронна діяльність в Україні : дис. … канд. юрид. наук : 12.00.10 / Юрко Сергій Сергійович. – Одеса, 2017. – 250 с.<br>Дисертація є першим в Україні комплексним монографічним дослідженням феномена недержавної охоронної і правоохоронної діяльності як виду професійної діяльності. Сформульовано поняття та виявлено відмінні ознаки недержавної правоохоронної, охоронної та детективної діяльності у контексті теоретичних і практичних основ правоохоронної діяльності. Визначено перелік суб’єктів недержавної правоохоронної діяльності та історичні етапи їх становлення. З’ясовано сутність, моделі та проблеми імплементації інституту приватних детективів у сучасній Україні. Розроблено авторський проект Закону України «Про приватну детективну діяльність». Окреслено основні проблеми та пріоритетні напрямки розвитку суб’єктів недержавної охоронної і правоохоронної діяльності, громадських формувань охорони правопорядку та індивідуальних форм участі громадян в охороні громадського порядку.<br>Диссертация является первым в Украине комплексным монографическим исследованием феномена негосударственной правоохранительной деятельности. Сформулирована дефиниция этого вида правоохранительной деятельности. Определены объект, существенные признаки и функции правоохранительной деятельности. Определены понятие и признаки негосударственной правоохранительной деятельности как вида правоохранительной деятельности. Исследована историческая периодизация становления негосударственной правоохранительной деятельности. Определен перечень субъектов негосударственной правоохранительной деятельности: частные охранные предприятия; службы безопасности предприятий; частные детективные объединения, детективы, осуществляющие свою деятельность индивидуально; общественные правоохранительные формирования; общественные помощники правоохранительных органов и другие индивидуальные формы содействия этим органам. Определено, что частная детективная деятельность – это независимая профессиональная деятельность, являющая собой систему розыскных мероприятий, осуществляемых в соответствии с законодательством, частными детективами на договорных началах по предоставлению детективных услуг с применением технических средств. Систематизирован зарубежный опыт правовой регламентации деятельности частных детективов. Проанализированы законопроекты о частной детективной деятельности, внесенные на рассмотрение парламента Украины. Исследованы проблемы имплементации института частных детективов в Украине. Аргументирована необходимость законодательного регулирования частной детективной деятельности. Разработан авторский проект Закона «О частной детективной деятельности». На подзаконном уровне по линии МВД Украины предложено утвердить типовую форму договора о сотрудничестве в правоохранительной сфере между территориальными органами МВД и охранными агентствами Исследованы проблемы деятельности гражданских формирований охраны общественного порядка и государственной границы. Доказано, что в современном индивидуализированном украинском обществе государство должно стимулировать развитие индивидуальных форм содействия правоохранительным органам. Подготовлены рекомендации и предложения по внесению изменений в Закон Украины «Об участии граждан в охране общественного порядка и государственной границы».<br>The thesis is the first in Ukraine complex monographic research of the phenomenon of public law enforcement activities as a form of law enforcement. The concept and distinctive features of non-governmental law enforcement as well as security and detective activities in the context of theoretical bases of law enforcement have been stated. The list of subjects of non-governmental law enforcement activities has been defined as well as historical stages of their development. The essence, models and implementation issues of private detective institution in modern Ukraine have been looked into. The author developed a draft Law of Ukraine «On private detective activity». The basic problems and development priorities of subjects of non-government security activities, community groups of law enforcement and individual forms of participation in public law enforcement have been highlighted.
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Franczak, Piotr. "Metody regulacji spółek zagranicznych w prawie prywatnym międzynarodowym." Doctoral thesis, 2018. https://depotuw.ceon.pl/handle/item/3219.

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Przedmiotem rozprawy był przegląd oraz ocena metod, przy pomocy których systemy prawne regulują spółki zagraniczne. Przez spółkę zagraniczną rozumiano spółkę, która została utworzona przez obcy porządek prawny i do której taki obcy porządek prawny się przyznaje. W pracy przeprowadzono badania porównawcze, analizując systemy prawne wybranych państw angielskiego, niemieckiego oraz francuskiego kręgu językowego, jak również rozwiązania polskie oraz holenderskie.Kluczowe znaczenie w rozprawie odegrał podział na metodę kolizyjną oraz metodę merytoryczną, a zasadnicza teza rozprawy mówiła, że metoda kolizyjna jest nadużywana i powinna w niektórych przypadkach ustąpić miejsca metodzie merytorycznej.Wśród współczesnych kolizyjnych regulacji spółek zagranicznych można wyróżnić trzy grupy. Po pierwsze, rozwiązania, które poddają wszystkie zdarzenia i stosunki spółki rządom prawa, które niekoniecznie spółkę utworzyło. Najważniejszy przypadek tego typu regulacji stanowi teoria siedziby rzeczywistej. Potencjalnie usuwa ona spod rządów prawa inkorporacji również zdarzenia z udziałem aktów publicznych oraz stosunki organizacyjne - dla regulacji których nadaje się tylko porządek inkorporacji. Jedynie w tym systemie prawnym zostały wydane odpowiednie akty publicznego i wyłącznie do niego zostały dostosowane stosunki organizacyjne. Druga kategoria to rozwiązania kolizyjne, które zawsze kierują do porządku macierzystego spółki, w tym przede wszystkim teoria inkorporacji. Faktycznie powstrzymują się one od regulacji stosunków korporacyjnych zagranicznych spółek. Trzecią grupę stanowią ograniczone rozwiązania kolizyjne, które poddają własnemu prawu tylko niektóre stosunki spółek zagranicznych blisko związanych z własnym obszarem. Są one zorientowane praktycznie i zazwyczaj obejmują stosunki, które nadają się do skutecznej regulacji kolizyjnej.Dwie najważniejsze kategorie merytorycznych regulacji spółek zagranicznych to uznanie oraz przepisy nakładające dodatkowe obowiązki na podmioty stosunków korporacyjnych. Uznanie polega na rozciągnięciu na system uznający skutków prawnych powstałych pod rządami systemu obcego. Należy je stosować wobec zdarzeń prawnych, których elementem jest akt publiczny o charakterze konstytutywnym oraz do stosunków organizacyjnych. Przepisy nakładające dodatkowe obowiązki na spółkę zagraniczną lub podmioty w nią zaangażowane nie regulują bezpośrednio stosunków korporacyjnych. Przede wszystkim wymagają one od spółek zagranicznych ujawnienia określonych informacji w rejestrze państwa przyjmującego oraz ustanowienia na miejscu przedstawiciela i wskazania adresu. Mogą one jednak również nakładać na osoby zaangażowane w spółkę obowiązek określonego ułożenia jej stosunków korporacyjnych i w ten sposób pośrednio je normować. Sankcje za naruszenie tych przepisów mogą przypominać faktyczne konsekwencje zastosowania rozwiązań kolizyjnych, jednak ich wykorzystanie nie prowadzi do niedogodności, z jakimi wiąże się regulacja kolizyjna.Najważniejsze zagadnienie na tle polskiej ustawy o prawie prywatnym międzynarodowym to wykładnia pojęcia siedziby, którym posługuje się ona dla wyznaczenia prawa właściwego dla osób prawnych. Owa siedziba powinna być rozumiana jako siedziba statutowa, a nie jako siedziba rzeczywista. Taka konieczność wynika z orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej, które nakazuje, by spółka, która przeniosła siedzibę rzeczywistą w ramach Europejskiej Wspólnoty Gospodarczej, była uznawana jako spółka państwa swojej inkorporacji. Polska ustawa stanowi co prawda, że przeniesienie siedziby w ramach EOG nie prowadzi do utraty podmiotowości prawnej, ale wyjątek wprowadzony przez ten przepis jest zbyt wąski, aby uczynić zadość wymogom prawa europejskiego. Za teorią siedziby statutowej przemawiają również liczne względy funkcjonalne.<br>The subject of the thesis was the assessment of methods with which legal systems regulate foreign companies. Foreign company was understood as a company which has been incorporated by a foreign legal system and which is recognized by this system as its own. A comparative research was carried out in the dissertation, covering legal systems of selected English, German and French speaking countries, as well as Polish and Dutch law.Crucial for the dissertation was the distinction between the conflict-of-laws and substantive methods and its main thesis was that the conflict-of-laws method is used too often and should yield precedence to the substantive method in some cases.Among modern conflict-of-laws regulations of foreign companies three groups can be distinguished. First, solutions which subject all legal events and legal relations of a company to substantial law which did not necessarily create the company. The most important instance of the regulations of this kind is the real seat theory. Potentially it removes from authority of the law of incorporation, among others, legal events which include public acts and organizational legal relations – whereas those can effectively be governed only by the law of incorporation. Only within the law of incorporation relevant public acts have been issued and only to this law organizational legal relations have been adjusted. The second category of the conflict-of-laws regulations consists in solutions which always indicate parent law of a company as applicable. They include especially the theory of incorporation. In fact, these solutions refrain from regulation of corporate relations of foreign companies. The third group consists in limited conflict-of-laws regulations which subject to their own substantive law only selected relations of foreign companies closely connected with their country. They are practically oriented and usually cover relations which are suitable for effective conflict-of-laws regulation.Two most important categories of substantive regulations of foreign companies are the recognition and provisions imposing additional obligations on parties of corporate relations. The recognition consists in extension of legal effects which arose under a foreign legal system to the recognizing system. It should be applied to legal events which include constitutive public acts and to organizational relations. Provisions imposing additional obligations on foreign companies or persons involved in them do not regulate directly corporate relations. Above all, they require from foreign companies disclosure of certain information in the register of the admitting country and appointment of a representative and indication of an address there. They may, however, impose on persons involved in a company an obligation to specifically arrange its corporate relations and in this manner indirectly regulate these relations. Legal sanctions for breach of these provisions may resemble actual consequences of use of the real seat theory, but their application does not result in problems associated with the conflict-of-laws regulation.The most important question with respect to the Polish Act on the Private International Law is interpretation of the term “seat”, which the Act uses to designate law applicable to legal entities. It should be understood as the seat set in articles of association and not as the real seat. This results from the case law of the Court of Justice of the European Union, which mandates that a company transferring its real seat within the European Economic Area be recognized as the company of the country of its incorporation. Although the Polish Act provides that transfer of the seat within the EEA does not result in loss of legal personality of the company, nevertheless this exception is not broad enough to satisfy requirements of the European law. Many functional arguments also speak in favour of the statutory seat theory.
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