Dissertations / Theses on the topic 'Order of payments'

The uncertainty surrounding whether a share-based payment constitutes expenditure, is, to a large extent, unresolved. This issue is significant because a company may only claim a (general) deduction in terms of section 11(a) of the Income Tax Act No. 58 of 1962, as amended (The Income Tax Act) if they have incurred "expenditure". [...] The issue has been brought to the fore with the 2004 introduction, by the International Accounting Standards Board, of a new accounting standard on share-based payments, International Financial Reporting Standard 2 Share-based Payment (IFRS 2). [...] This paper will initially discuss the financial implications of this new accounting standard. Before discussing the tax implications, it will provide a brief background to the requirements of IFRS 2. Whether a share-base payment constitutes "expenditure" for tax purposes will be determined by interpreting any applicable case law, both local and international, and by analysing any relevant legislation. Finally, the international practices of both the UK and Australia will be briefly discussed. (This paper will in no way no consider the valuation, for tax purposes, of such potential deduction).

Нині ще існує ряд проблем, пов’язаних зі здійсненням безготівкових розрахунків з використанням платіжних доручень, а оскільки даний вид платежів є найбільш популярним у господарських відносинах, то потребує якнайшвидшого вдосконалення, що дозволить убезпечити обидві сторони розрахункових відносин. Сейчас еще существует ряд проблем, связанных с осуществлением безналичных расчетов с использованием платежных поручений, а поскольку данный вид платежей является наиболее популярным в хозяйственных отношениях, то требует скорейшего усовершенствования, что позволит обезопасить обе стороны расчетных отношений. Currently, there are several problems associated with the implementation of cashless payments using payment orders, and because this type of payment is the most popular in economic relations, it needs speedy improvement that will protect both sides of the settlement of relations.

Нині ще існує ряд проблем, пов’язаних зі здійсненням безготівкових розрахунків з використанням платіжних доручень, а оскільки даний вид платежів є найбільш популярним у господарських відносинах, то потребує якнайшвидшого вдосконалення, що дозволить убезпечити обидві сторони розрахункових відносин.
Сейчас еще существует ряд проблем, связанных с осуществлением безналичных расчетов с использованием платежных поручений, а поскольку данный вид платежей является наиболее популярным в хозяйственных отношениях, то требует скорейшего усовершенствования, что позволит обезопасить обе стороны расчетных отношений.
Currently, there are several problems associated with the implementation of cashless payments using payment orders, and because this type of payment is the most popular in economic relations, it needs speedy improvement that will protect both sides of the settlement of relations.

This master's thesis analyses the problems concerning system of payments especially clearing credit transfers, bank statement of accounts and interconnection with the company’s information system. It proposes suitable ways of optimalization which in the upshot lead to a better exploitation of information technologies and simplification for the human operator.

Comment payer les créanciers d'une entreprise placée sous procédure collective lorsque cela n'est pas possible ? Telle est la délicate question que les répartitions de fonds se proposent de résoudre. Le plus souvent, en effet, le montant de l'actif à distribuer est inférieur à celui du passif à apurer. Or, le système juridique ne saurait créer un actif pour corriger cette balance négative. Face à une telle pénurie, le Droit ne peut donc guère qu'arbitrer entre les multiples intérêts en présence. Mais la façon dont il opère cet arbitrage est éminemment problématique. Le régime des répartitions est d'une telle complexité qu'il en devient indéchiffrable, à telle enseigne qu'il est pour ainsi dire impossible de les réaliser correctement. Déterminer le périmètre de l'actif distribuable, identifier les personnes autorisées à participer aux répartitions et les attributs à prendre en considération, définir l'ordre des paiements, c'est-à-dire établir le classement des créanciers et fixer l'ordre des distributions, et rectifier les éventuelles erreurs de répartition, constituent autant d'étapes aussi nécessaires qu'impraticables. Afin d'y voir plus clair, doctrine et praticiens ont exhorté les pouvoirs publics à dégager un ensemble de principes directeurs, et, faute de réponse à cette sollicitation, ont eux-mêmes entrepris leur formalisation. Partant du constat qu'une procédure collective s'analyse en une saisie collective, et, par suite, en une procédure de distribution collective régie par des règles essentielles qui lui sont propres et distinctes de celles gouvernant le droit commun de l'exécution forcée et des procédures de distribution, la présente étude s'appuie sur ces travaux pour livrer une présentation des répartitions de fonds en procédure collective sous la forme d'un système dynamique de principes directeurs destinée à clarifier leur régime juridique et à le rendre praticable
How can the creditors of a company that is the subject of collective insolvency proceedings be paid when it is not possible to do so ? This is the sensitive issue that fund apportionments seek to resolve. Often, the amount of assets to be distributed falls short of liabilities to be discharged. Nevertheless, the legal system cannot create an asset to correct this negative balance. In view of the lack of funds, the law can only arbitrate between the many interests involved. However, the way in which such arbitration works is extremely problematic. The apportionment procedure is so complex as to be incomprehensible, to the extent that it is more or less impossible to carry it out in a satisfactory manner. Determining the perimeter of distributable assets ; identifying the persons authorized to participate in apportionments and the attributes to be taken into consideration ; defining the order of payments, i.e., prioritizing creditors and establishing an order for distributions ; and correcting any apportionment errors are all steps that are at once necessary and unworkable. In order to make sense of all this, legal theorists and practitioners have urged the authorities to issue guidelines and, in the absence of any response to their request, have them-selves set about drafting some. Starting from the observation that collective insolvency proceedings can be seen as a collective seizure, and, therefore, as collective distribution governed by essential rules that are specific to it and distinct from those governing the ordinary law of compulsory enforcement and distribution proceedings, this study draws from such work in order to present fund apportionments in collective insolvency proceedings in the form of a dynamic system of guidelines seeking to clarify their legal regime and render it practicable

Data derived largely from ecclesiastical (mostly churchwardens') accounts, foxhunting statistics, local scientific society records and 19th and 20th century literature sources from a wide range of published material, have provided detailed evidence of the status and changes in distribution over the past four centuries in Yorkshire for fox (Vulpes vulpes), badger (Meles meles), otter (Lutra lutra), pine marten (Martes martes), stoat (Mustela erminea), weasel (M. nivalis), polecat (M. putorius), American mink (M. vison), wildcat (Felis silvestris) and domestic cat (Felis catus). In the case of the domestic cat, questionnaire surveys quantified population sizes and predatory activity in rural, suburban and urban situations. Evidence of the former distribution of all the carnivores studied provides a credible historical basis for biodiversity action planning and the substantial archived database and bibliography provide further research opportunities.

This article addresses the antinomy concerning to profit sharing to the workers. Through an analysis of the classic criteria of antinomy solutions and particulars of the Labour Law, the author recognize the prevalence of the classic criteria.
El presente artículo aborda la antinomia referente al pago de utilidades a los trabajadores. Realizando un análisis sobre los criterios de solución de antinomias clásicas y particulares del Derecho del Trabajo, el autor reconoce la prevalencia de los criterios clásicos.

Thesis (LLD)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: Ownership, and especially the ownership of land, consists of rights as well as duties. The social responsibilities of the owner depend on the prevailing needs of the public (as expressed in legislation) and are subject to change. Section 25(1) of the Constitution impliedly recognises the social obligations of the property owner insofar as it confirms that ownership can be regulated by the state in the public interest. Section 25(1) also sets requirements for the interference with property rights and, in so doing, recognises that the social obligations of the property owner are not without boundaries. In its landmark FNB decision the Constitutional Court gave content and structure to a section 25(1) challenge. The Constitutional Court held that deprivations will be arbitrary for purposes of section 25(1) if the law of general application does not provide sufficient reason for the deprivation or is procedurally unfair. The Constitutional Court elaborated that ‘sufficient reason’ had to be determined with reference to eight contextual factors which reflect the complexity of the relationships involved in the dispute. With reference to section 25(1) and FNB this dissertation considers the constitutional implications of two types of statutory interference with the owner’s right to use, enjoy and exploit his property. Firstly, the dissertation considers the owner’s statutory duty in terms of the National Building Regulations and Building Standards Act 103 of 1977 to demolish unlawful and illegal building works in certain instances. Secondly, the dissertation considers the limitations imposed by the National Heritage Resources Act of 25 of 1999 and the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998 (PIE) on the owner’s right to demolish historic or unlawfully occupied structures. This dissertation argues that building and development controls, historic preservation laws and anti-eviction legislation are legitimate exercises of the state’s police power. Generally, these statutory interferences with ownership will not amount to unconstitutional deprivation of property. Nevertheless, there are instances where regulatory laws cannot be applied inflexibly if doing so results in excessive interferences with property rights. The FNB substantive arbitrariness test indicates when the law imposes disproportionate burdens on land owners. Furthermore, the non-arbitrariness tests shows when it might be necessary to mitigate disproportionate burdens, imposed in terms of otherwise legitimate regulatory laws, by way of German-style equalisation measures, which are comparable to the constitutional damages granted by South African courts. This dissertation concludes that in the past century the South African legal system has progressed from the apartheid regime, which protected the rights and interests of the white minority, to a constitutional regime which safeguards the rights of all South Africans. There are two legal developments that may lead to positive change in the next century, namely active pursuance of the notion that ownership consists of rights and duties and the development of equalisation-style measures, incorporated into legislation, to alleviate excessive burdens imposed on property owners in the public interest.
AFRIKAANSE OPSOMMING: Eiendomsreg, veral eiendomsreg op grond, bestaan uit regte sowel as pligte. Die sosiale verantwoordelikhede van die eienaar word bepaal deur die heersende behoeftes van die publiek (soos in wetgewing beliggaam) en is onderhewig aan verandering. Artikel 25(1) van die Grondwet erken implisiet die sosiale verpligtinge van die eienaar in soverre dit bevestig dat eiendomsreg nie ʼn absolute reg is nie en dat dit deur die staat in die openbare belang gereguleer kan word. Artikel 25(1) koppel vereistes aan statutêre beperkings wat op die eienaar se regte geplaas kan word en erken daardeur dat die sosiale pligte van die eienaar nie onbegrens is nie. In die invloedryke FNB-beslissing het die Grondwethof inhoud en struktuur aan grondwetlike analise ingevolge artikel 25(1) gegee. Die Grondwethof het bepaal dat ʼn ontneming arbitrêr sal wees vir die doeleindes van artikel 25(1) as die algemeen geldende reg nie genoegsame rede vir die ontneming verskaf nie of as die ontnemingsproses prosedureel onbillik was. Die Grondwethof het uitgebrei dat ‘genoegsame rede’ bepaal moet word met verwysing na agt kontekstuele faktore wat die kompleksiteit van die verhoudinge wat in die geskil betrokke is, weerspieël. Met verwysing na artikel 25(1) en FNB oorweeg hierdie proefskrif die grondwetlike implikasies van twee tipes statutêre beperkinge wat deur wetgewing op eienaars se regte geplaas word. Eerstens neem die proefskrif die eienaar se statutêre plig ingevolge die Wet op Nasionale Bouregulasies en Boustandaarde 103 van 1977 om onwettige en onregmatige geboue en bouwerke te sloop, in oënskou. Tweedens oorweeg die proefskrif die beperkinge ingevolge die Wet op Nasionale Erfenishulpbronne 25 van 1999 en die Wet op die Voorkoming van Onwettige Uitsettings en Onregmatige Besetting van Grond 19 van 1998 op die eienaar se reg om historiese en onregmatige bewoonde strukture te sloop. Die proefskrif betoog dat bou- en ontwikkelingsbeheermaatreëls, historiese bewaringswette en uitsettingsvoorkomingswetgewing legitieme uitoefening van die staat se polisiëringsmag is. In die algemeen sal hierdie statutêre inmenging nie uitloop op ongrondwetlike ontneming van eiendom nie. Nietemin is daar gevalle waar die regulerende wette nie onbuigsaam toegepas kan word nie indien dit tot uitermatige inmenging met die eienaar se regte lei. Die FNB-toets vir substantiewe arbitrêre ontneming dui aan wanneer ‘n wet ʼn disproporsionele las op grondeienaars plaas. Verder wys die FNB-toets wanneer dit nodig mag wees om oneweredige laste, wat deur andersins regmatige regulerende wette opgelê is, te versag. Dit kan gedoen word deur middel van ʼn statutêre maatreël, geskoei op Duitse voorbeeld, wat vergelykbaar is met grondwetlike skadevergoeding wat deur Suid-Afrikaanse howe toegeken is. Hierdie proefskrif kom tot die gevolgtrekking dat die Suid-Afrikaanse regstelsel oor die afgelope eeu ontwikkel het van die apartheidsbestel, wat die regte en belange van die wit minderheid beskerm het, tot die huidige grondwetlike bestel wat die regte van alle Suid-Afrikaners beskerm. Twee ontwikkelinge kan tot positiewe verandering in die volgende eeu lei, naamlik aktiewe bevordering van die gedagte dat eiendomsreg uit regte en verpligtinge bestaan en ontwikkeling van statutêre maatreëls wat die uitermatige las wat in die openbare belang op eienaars geplaas word, te verlig.

The thesis on "The Bill and real possibilities of its use in the practice of Czech banks" is focused on the characteristics of bills as a directing and payment instrument and possible ways of its use, taking into account both economic and legal aspects. This work includes a wide range of banking products, in which the bills are used, indicating their advantages and disadvantages too. The conclusion provides justification for attractiveness of bills for the banks, but also the reasons for which it is viewed by public with some skepticism.

Este trabalho propõe-se a analisar os mútuos como direitos creditórios dos sócios das sociedades limitadas e dos acionistas das sociedades anônimas na legislação nacional e o tratamento dado pela legislação falimentar brasileira a esses direitos de crédito, à luz dos mesmos conceitos existentes no Direito Comparado, especificamente na Alemanha e nos Estados Unidos da América. A eleição dos referidos dois países para a análise do Direito alienígena justifica-se porque: (i) a Lei de Insolvência Alemã (Insolvenzordnung InsO), de 5.10.1994, em vigor desde 1.1.1999 e editada em substituição à antiga legislação datada de 1877, que previa os institutos da falência e concordata de forma muito semelhante ao sistema falimentar brasileiro do Decreto-lei nº 7.661, de 21.6.1945 (Decreto-lei 7.661/45), veio a regulamentar os institutos da recuperação e liquidação de empresas, com objetivos também muito semelhantes aos da Lei nº 11.101, de 9.2.2005 (Lei de Recuperação de Empresas e Falências), tendo ainda passado por recente reforma em novembro de 2008; (ii) o Bankruptcy Code, que compõe o Título 11 do United States Code, em vigor desde a reforma inserida no sistema concursal norte-americano por meio do Bankruptcy Reform Act of 1978, foi utilizado como base para muitos dos dispositivos da Lei de Recuperação de Empresas e Falências, seja quanto ao instituto da recuperação extrajudicial, da recuperação judicial ou da falência. Para o estudo do Direito Comparado elegeu-se, assim, um país do direito continental, com legislação bastante avançada e aproximada da nossa; e um país do common law, que foi pioneiro em vários aspectos do direito falimentar, sobretudo na concepção de reorganização de empresas em crise, tendo sua legislação servido de modelo para diversos outros países, além de para o Brasil. Os tipos de sociedades eleitos - sociedades anônimas e limitadas - justificam-se por serem os tipos societários mais utilizados no Brasil e, resguardadas algumas características específicas que assumem em cada ordenamento jurídico, pode-se dizer que são os tipos societários mais utilizados mundialmente; seja sob a denominação, respectivamente, de limited liability partnership e corporation, nos Estados Unidos da América; Gesellschaft mit beschränkter Haftung (GmbH) e Aktiengesellschaft (AktG), na Alemanha; e denominações diversas em outros países. O trabalho (i) busca a intersecção dos seguintes temas: direitos creditórios dos sócios das sociedades limitadas e dos acionistas das sociedades anônimas, direitos patrimoniais dos sócios das sociedades limitadas e dos acionistas das sociedades anônimas, capital social, subcapitalização e, finalmente, direitos creditórios dos sócios e acionistas na falência das sociedades limitadas e anônimas, dentre estes especialmente os contratos de mútuo entre sócios ou acionistas e a sociedade falida; e (ii) estuda os mencionados temas à luz do Direito pátrio e do Direito comparado. Com base nos conceitos acima, este trabalho pretende contribuir para a interpretação das normas que dispõem sobre os direitos creditórios dos sócios e acionistas na falência das sociedades limitas e anônimas, tendo por princípio a adequação da cifra do capital social à realização do objeto social (em oposição à subcapitalização das sociedades), e visando à concessão de crédito, sobretudo mútuos, à prestação de serviços e ao fornecimento de bens à sociedade por seus próprios sócios e acionistas, estes na qualidade de terceiros perante a sociedade, respeitando-se o princípio da separação da personalidade jurídica.
The purpose of this study is to analyze loans as credits rights of partners of limited liability partnerships (sociedades limitadas) and shareholders of corporations (sociedades anônimas) under Brazilian law and the treatment granted by the Brazilian bankruptcy law to those credits rights, in view of the same concepts existing under foreign Law, specifically in Germany and in the United States of America. Both countries were chosen for the analysis of the foreign Law due to the facts that: (i) the Insolvency German Law (Insolvenzordnung InsO), as of 10.5.1994, in effect since 1.1.1999 and edited to replace the former legislation of 1877, which foresaw the bankruptcy and concordata institutes in a very similar way to the Brazilian bankruptcy system of Decree-law No. 7.661, of 6.21.1945 (Decree-law 7.661/45), came into force to regulate the institutes of business reorganization and liquidation of companies, also with similar objectives to the ones of the Law No. 11.101, of 2.9.2005 (Business Reorganization and Bankruptcy Law), having passed through a recent reform in November 2008; (ii) the Bankruptcy Code, which composes Title 11 of the United States Code, in effect since the reform brought into effect in the North-American bankruptcy system by means of the Bankruptcy Reform Act of 1978, and which has been used as basis for many rules of the Brazilian Business Reorganization and Bankruptcy Law, regarding the institutes of out-of-court business reorganization, judicial business reorganization and bankruptcy. Thus, for the study of the foreign Law, two countries were elected: one of continental right, with a very advanced legislation and very similar to ours; and the other of common law, pioneer in many aspects of the bankruptcy law, especially with regard to the concept of business reorganization of companies in financial distress, having its legislation as standard for many other countries besides Brazil. The types of companies corporations (sociedades anônimas) and limited liability partnerships (limitadas) were chosen due to the fact that they are the corporate types more used under Brazilian law and, besides some specific features that they assume under each legal system, some may say that they are the corporate types more used worldwide being nominated, respectively, as limited liability partnership and corporation, in the United States of America, or Gesellschaft mit beschränkter Haftung (GmbH) and Aktiengesellschaft (AktG) in Germany; or with other nominations in other countries. This study (i) searches the intersection of the following subjects: credits rights of partners of limited liability partnerships (sociedades limitadas) and shareholders of corporations (sociedades anônimas), patrimonial rights of partners of limited liability partnerships (sociedades limitadas) and shareholders of corporations (sociedades anônimas), corporate capital, undercapitalization/thin-capitalization and, finally, credits rights of partners of limited liability partnerships (sociedades limitadas) and shareholders of corporations (sociedades anônimas) in bankruptcy proceedings, especially with regard to loans granted by partners or shareholders to the bankrupt company; and (ii) studies the referred subjects in view of the national Law and the foreign Law. With basis on the concepts referred above, the study intends to contribute with the interpretation of the rules about credits rights of partners and shareholders in bankruptcy proceedings of limited liability partnerships (sociedades limitadas) and corporations (sociedades anônimas), having as principle the adequacy of the amount of the corporate capital to the accomplishment of the corporate subject (opposed to the undercapitalization of companies), and aiming the granting of credit, the granting of services and the supply of goods to the company by its own partners or shareholders in the capacity of third parties before the company, in accordance with the principle of separation of the corporate entity from its partners or shareholders.

This thesis is about the problems of PPP projects. These are the projects, whose realization is based on the partnership of the private and public sector. This way brings new possibilities how is building and management of public infrastructure more effective. In theoretical part the basic information concerning the problems of PPP projects is described, its advantages and disadvantages, basic characters and principles. In this thesis is described actual state of PPP projects in the Czech Republic. In practical part the thesis is about specific concession project, whose realization is considered. It is the project of construction and operation of cableway to Spilberk Castle. Within this part at first the entrance data for financial models have been found, after that the financial models have been count and the analysis of sensitivity has been finished. In conclusion the evaluation of project has been done and there was the recommendation how to realize the project.

The topic of the thesis is Regulation (EC) No 1896/2006 of the EP and of the Council of 12 December 2006 creating a European order for payment procedure. Regulation established an additional and optional means for the claimant, with the purpose to simplify, speed up and reduce the costs of litigation in cross-border cases concerning uncontested pecuniary claims and to permit the free circulation of European orders for payment throughout the Member States without any intermediate proceedings prior to recognition and enforcement. The aim of the thesis is to analyze the current shape of legislation, its interpretation by the ECJ and existing practical experiences with the application of the tool in the Czech Republic. Chapter one is devoted to the development in the field of judicial cooperation in civil matters, called as well as European civil procedure, and to the summary of the existing regulations. Chapter two deals with the thorough analysis of the laid down proceedings and its consecutive phases. It also contains the evaluation of these regulatory efforts. Chapter three focuses on the analysis of a reference for a preliminary ruling in the Case C-215/11 Szyrocka which is not yet decided. The reference depicts problematic points of coordination between the Regulation and civil procedures of Member States. Last chapter pursues the application of the European order for payment in the Czech judicial system. It summarizes the statistical data about usage of the procedure in the Czech Republic. Moreover, it presents the findings of the qualitative research carried out at thirty district and regional courts.

Ericsson has recently experienced difficulties to meet the customer demand, which has led to lost market shares. This is mainly due to the long and unpredictable lead times within their supply chains. Therefore, Ericsson seeks to increase their ability to meet the customer demand by reducing the customer order lead time. A shorter lead time would imply a greater responsiveness and improved service level towards the customers. A directive from the company was to base the study on the supply chain for the customer Algeria Telecom Mobile. The purpose of the study is to give recommendations for improvements that reduce the total lead time in a supply chain perspective in order to improve the customer service level.  To be able to fulfill the purpose, four objectives were distinguished and supported with existing frameworks for analyzing supply chains. The first step was to create a current state map, which was achieved by conducting 24 interviews with people working within the supply chain. The second step was to identify potentials for lead time reduction. This was done by categorizing the supply chain parts and the problems that were gathered during the current state mapping into meaningful groups, and thereafter prioritize the categories with the greatest potential. The third step was to generate alternative solutions by conducting a second literature review based on the potentials that was identified during the prior step. The general solutions were later modified in order to fit the current supply chain. It resulted in eight Ericsson specific solutions. The fourth step was to evaluate these solutions in combination, which led to a recommended combination of solutions that provided the greatest lead time reduction. Also the requirements for implementing these solutions were presented in this step.  The recommendation for Ericsson is to rearrange their current supply chain for the studied customer and use two different supply chains; the Regional supply chain and the Alternative supply chain. The two arrangements will both be based on the implementation of a supply hub, which implies a movement of the customer order decoupling point closer to the customer. The Regional supply chain will cover the main flow and be used when the customer orders products from a product portfolio that has been agreed within the region. The Alternative supply chain will act as a complement and cover the flow of products outside the regional product portfolio.   The estimated customer order lead time for the Regional supply chain is 17 days, which is a reduction of 80 % in the normal case for the studied supply chain. The lead time for the Alternative supply chain is more difficult to estimate precisely, but it will be reduced in comparison with the current situation. Moreover, the service level towards the customer will be increased for both the Regional and the Alternative supply chain. To summarize the recommendations that are forwarded to Ericsson, they are listed below: 

Implement a regional supply hub 

Agree on a regional product portfolio 

Implement time slots for inbound flows 

Use BPO as a payment method instead of Letter of Credit 

Use a CIP, DAP or DAT Incoterm 

Implement a product configurator and let the customer place orders on commercial descriptions or a solution id. 

Integrate processes and activities throughout the supply chain and establish a greater information exchange.

La monnaie est au coeur des rapports de droit et d’obligation qui se créent dans les transactions des plus simples au plus complexes. Cette prépondérance de la monnaie trouve sa justification dans ses fonctions juridiques et économiques d’instrument de mesure, de réserve de la valeur de biens et services, et également de sa fonction de moyen de paiement. Les flux quotidiens de monnaie révèlent cette importance. Si ces rapports de droit doublés d’une dimension économique sont habituellement confinés dans un cadre géographique étatique, ils suivent aujourd’hui une tendance à l’internationalisation. La circulation de la monnaie suit la même tendance en dépassant le simple cadre des États. Pour assurer le transfert de la monnaie par-delà les frontières, diverses techniques ont pendant longtemps été utilisées. Les premières apparurent dans les foires du Moyen Âge avec l’utilisation des effets de commerce (lettre de change et billet à ordre) et plus tardivement du chèque. Ces premières techniques traditionnelles qui ont la particularité de reposer sur du support papier déclinent et cèdent la place à de nouvelles techniques (virement électronique, carte électronique, porte-monnaie électronique). L’exigence de célérité inhérente à l’activité commerciale a fait ressentir un besoin d’innovation qui s’est traduit par la création de nouvelles techniques de transfert de la monnaie voire d’une nouvelle forme de monnaie : la « monnaie électronique ». Une autre innovation majeure réside dans l’émergence grâce à l’informatique des « systèmes de paiement » qui constituent un nouveau cadre de réalisation des transferts de fonds.L’élément d’extranéité inhérent au caractère international de l’utilisation des nouvelles techniques de transfert de monnaie pose la récurrente problématique des conflits de lois. Si pour les techniques traditionnelles de transferts de fonds, des initiatives d’uniformisation (conventions de Genève relatives à la lettre de change et au chèque) ont permis de résoudre à certains égards cette difficulté, il n’existe pas pour l’heure un cadre légal spécifique régissant l’utilisation internationale des nouvelles techniques de transfert de fonds. Il n’existe non plus à l’échelle internationale, de texte législatif régissant les nouveaux systèmes de transferts de fonds. Face à ce vide législatif, ne convient-il pas de prendre en considération la nature contractuelle des relations qui se nouent grâce à l’informatique dans les systèmes de transferts de fonds et de déterminer une « loi contractuelle » qui aurait vocation à régir les nouvelles techniques de transferts de fonds présentant un caractère international ? Cette thèse se propose à cet effet de démontrer la nature contractuelle des divers rapports qui se nouent dans les systèmes des transferts internationaux de fonds. Une telle qualification contractuelle en amont permet de soutenir en aval l’idée d’une applicabilité d’un régime contractuel aux nouvelles techniques de transferts de fonds
Legal relations are based essentially on the monetary obligations. The dominant role of money is explained by its legal and economic functions. The daily flow of money transfers attest this importance. If those legal and economic relations are usually located in a limited geographical area, they now follow a movement towards internationalization. The circulation of money also follows the same movement beyond the simple framework of a country. To ensure the funds transfer across borders, various techniques have long time allowed to make international money transfers. Early techniques appeared in fairs of the middle Ages, with the use of commercial paper (bill of exchange or promissory note) and later the check. These traditional instruments which have the characteristic of being based on the paper declined to give way to new techniques. The celerity required by business, has created a need of innovation. It explains the creation of new techniques of money transfer and a new form of currency: the "electronic money”. Another important innovation is the emergence through the computing, "systems" that are a new framework of funds transfers.The foreign element related to international nature of the new techniques of money transfer raises the legal problem of conflict of laws. If for traditional techniques of fund transfer, standardization initiatives (Geneva Conventions on bills of exchange and checks) seem to have solved this problem, there is not presently, any uniform law governing the international use of new techniques of funds transfer. So, is it necessary to consider the nature of contractual relationships which are formed thanks to computing in systems in order to determine a “contract law” able to govern the new techniques of international funds transfers

Les promesses de payer sont des contrats par lesquels une personne s’engage envers un créancier à payer ce qui lui est dû. De tels actes sont courants ; leurs applications sont variées. Le cautionnement, l’acceptation d’une lettre de change, la promesse d’exécuter une obligation naturelle, l’engagement du délégué envers le délégataire, le constitut, la garantie autonome, la souscription d’un billet à ordre, etc., sont des promesses de payer. Plus précisément, ces actes sont des applications diverses d’une même figure juridique : la promesse de payer. Cette dernière, déshabillée des particularités propres à chacune de ses applications spéciales, se présente comme une figure juridique unitaire, pourvue d’une nature et de caractères permanents. Ayant pour objet un paiement, elle suppose toujours l’existence d’une dette à acquitter. Cette dette, ou « obligation principale », constitue sa cause objective. Contrairement à une simple reconnaissance de dette, la promesse ne se borne pas à déclarer l’existence de celle-ci. En tant qu’engagement d’exécution, elle donne naissance à une nouvelle obligation, l’ « obligation de règlement », venant s’adjoindre à la première en vue de son paiement. L’obligation de règlement, à ce titre, constitue l’accessoire de l’obligation principale. Son régime, de sa naissance à son extinction, sera donc plus ou moins lié à celui de cette dernière
Promises to pay are contracts by which a person commits to pay to a creditor what is owed to him. Such acts are as common as they are various. For instance, bond, acceptance of a bill of exchange, promise to perform a natural obligation, commitment of the delegate to the delegatee, autonomous guarantee, subscription of a promissory note, etc. are promises to pay. In fact, such acts are different applications of a single legal figure : the promise to pay. Apart from the specificities of each of its applications, the promise to pay reveals itself as a uniform legal act with a permanent nature. Because its subject consists in a payment, the promise to pay always presupposes the existence of a debt. Such debt, or “primary obligation”, is the “objective cause” of the promise. Unlike a simple “IOU”, a promise to pay is not limited to declare the existence of the primary obligation. As a commitment, it also produces a new obligation, the “obligation to pay”, which coexists with the primary obligation. The obligation to pay, as such, is ancillary to the primary obligation. Its legal status, from its birth to its expiration, will be closely linked to that of the primary obligation

Le travail réalisé a pris en considération en premier lieu le droit international privé de l'UE, puis des aspects plus à proprement parler de « droit international procédural », en se concrétisant par une « systémisation » et une cartographie des voies de recours proposées au consommateur par le droit européen pour les litiges transfrontaliers. La première partie, concernant la loi applicable aux contrats internationaux du consommateur et le tribunal compétent dans le droit international privé de l'Union européenne, permit d'identifier les problématiques de droit international privé sous-jacentes aux contrats et aux litiges internationaux en matière de consommation, qui sont exacerbées dans le domaine du commerce électronique. La thèse traite deuxièmement la protection du consommateur par l'assouplissement et la simplification des procédures ordinaires et la protection du consommateur par des procédures collectives transfrontalières. Enfin, la thèse concerne la protection du consommateur par les procédures alternatives au contentieux ordinaire
The thesis analyzes, under various aspects related to private international law and international civil procedure of the European Union, the status of the protection offered to the European consumers in their international contracts, in particular in relation to the objectives and in the context of the single market. The thesis is divided into three chapters. The first chapter deals with consumer protection in the international private law of European Union (regulation (UE) 1215/2012 and regulation (CE) 593/2008). The second chapter deals with the protection offered to consumers by european international civil procedure with reference to individual and collective litigations. The third chapter deals with alternative dispute resolution (ADR) and with on-line dispute resolution (ODR) and analyzes EU directive 2013/11/UE and regulation (EU) 524/2013
La tesi analizza, sotto vari aspetti relativi al diritto internazionale privato e processuale dell’Unione Europea, lo stato della protezione offerta al consumatore europeo nei contratti e nelle controversie internazionali, con uno specifico riguardo alle tutele di carattere processuale e giurisdizionale. La tesi si articola in tre capitoli, che investono gli ambiti in cui tale tutela può esplicarsi, ovvero, l’individuazione di un foro e di una legge applicabile favorevoli agli interessi del consumatore, la semplificazione delle regole di procedura nelle controversie individuali internazionali, la possibilità di dare luogo a procedimenti transfrontalieri collettivi e la creazione di un sistema efficace di risoluzione delle controversie internazionali in via stragiudiziale anche on-line. Il primo capitolo ricostruisce dapprima il sistema di diritto internazionale privatodell'Unione europea in materia di contratti di consumo, dando conto del contesto politico ed economico in cui si inserisce ed alla cui luce devono esserne letti gli obiettivi. Vengono quindi individuati i principi e gli obiettivi che fondano le norme di diritto internazionale privato in materia di contratti internazionali del consumatore, le quali si caratterizzano per l’essere ispirate a finalità materiali, ovvero, volte a permettere di individuare un foro competente ed una legge applicabile che siano in grado di bilanciare tra loro le esigenze dei consumatori e degli operatori del mercato, con la conseguenza di favorire l’esplicarsi degli scambi commerciali e della concorrenza nel mercato unico. Ciò avviene garantendo al consumatore l’applicazione della legge e la competenza del foro a lui più prossimi, ovvero quelli del suo paese di residenza abituale (la cui coincidenza permette peraltro una riduzione dei costi delle liti transfrontaliere) e la prevedibilità delle soluzioni agli operatori del mercato.Il capitolo traccia quindi lo sviluppo normativo e giurisprudenziale delle norme di diritto internazionale privato europee in materia di contratti del consumatore, prendendo in particolare in considerazione le più recenti sentenze della Corte di Giustizia che, dal 2010 ad oggi, hanno ridefinito l’ambito di applicazione delle norme contenute nel regolamento (CE) 44/2001 (Bruxelles I), oggi rifuso nel regolamento (UE) 1215/2012 (Bruxelles I-bis), e nel regolamento (CE) 593/2008 (Roma I), insistendo sulla definizione del concetto, volutamente aleatorio, di “attività diretta” e sul suo ruolo di preminenza nel connettere la fattispecie contrattuale allo Stato della residenza del consumatore per permetterne la competenza dei giudici e l’applicabilità della relativa legge. Viene svolta infine una analisi critica sull’interpretazione fornita dalla Corte di Giustizia che rischia, nel concreto, di rendere le norme in oggetto applicabili in maniera variabile dai giudici nazionali, garantendo alle volte una tutela troppo estesa o troppo ristretta al consumatore, senza riguardo per l’esigenza di certezza giuridica degli operatori del mercato

Thesis (Ph. D.)--University of Wisconsin--Madison, 1986.
Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 175-180).

Выпускная квалификационная работа (магистерская диссертация) посвящена характеристике расчетно-кассового обслуживания клиентов в коммерческих банках, включающее в себя открытие и ведение банковских счетов юридических и физических лиц, является для банков очень важным видом деятельности. Расчетно-кассовое обслуживание в совокупности с проведением операций по привлечению денежных средств физических и юридических лиц во вклады и размещением этих средств от имени и за счет банка является классической банковской операцией.
Final qualification work (master thesis) is devoted to the cash management customer service in commercial banks, including opening and maintaining Bank accounts of legal and natural persons to banks is a very important activity. Cash management services in conjunction with the operations on attraction of funds of physical and legal persons into deposits and placement of these funds on behalf of and for the account of the Bank is a classic Bank transaction.

博士
國立中央大學
資訊管理研究所
93
Maintaining a financial balance given limited medical payments is essential for health insurance payment units and hospitals. The Bureau of National Health Insurance (BNHI) implemented the Prospective Payment System of the Global Budget System to assist hospitals in planning and controlling medical care costs and service quality. Meanwhile, the BNHI also devised various plans for strengthening the operational utilization of medical resources, such as Case Payment System. This system has two types of orders; one is basic required examinations and treatments, and the other is option. In this Case Payment System, hospitals must execute 65% basic required examinations and treatments. Under this condition, it is impossible to understand how ‘65% of basic required examinations and treatments’ are calculated? Is the ‘35% of exanimations and treatments’ unimportant? This study suggested SFLI (standing for Suitable and Frequent Large Itemsets) algorithm to solve the suitable number of necessary medical order items. The algorithm was based upon decomposition. Prototyping and Similar Basic Order Group (BOG) were generated by SFLI and SOM algorithm respectively. Acting on relative strength, approach value and value rate, draft BOG were generated using these Prototyping BOG and Similar BOG. The SFLI algorithm employed decomposition method. This makes the suitable frequent and large itemsets processed faster, and reduced CPU time of no generating candidate itemsets. Therefore, this performance was the more better of the Apriori and FP_Tree algorithm. Meanwhile, the inside of the draft BOG’s elements, which are order items, were allowed to employ a reporting fee to calculate the payments of every draft BOG. This study compared and tested statistical hypotheses between the experiment contrast payment for every draft BOG and the health insurance reporting payments of each hospital level. Through verification of different rate, draft BOG were transformed to BOG that had full of cost-benefit. Therefore, the BOG can not only assist payment units in reducing costs, but also can assist hospitals in operating efficiently using the Fixed Amount System. Consequently, this study demonstrates a standard of payment for current and future basic and suitable order items of Fixed Amount System references.

碩士
東吳大學
法律學系
105
A Pay Warrant is a special proceeding in the national Civil Litigation Institution, which possesses both strong property of Non-Contentious Litigation Proceedings, and its simple, fast, cheap proceeding feature and identical validity as a final decision, it has been systematic oriented that decreases the number of ordinary litigation cases and makes the claim rapidly achievable. Nonetheless, due to the disputes of the frequent procedure feature abuse from unscrupulous people in the recent years, the Legislative Yuan amended the Code of Civil Procedure in July 2015, depriving the Res Judicata of Pay Warrant and leaving only the implement ability. However, because of the rash amendment, the law profession still holds diverse opinions and disputes. The purpose of this study is to discuss and clarify the related disputes of before and after amending the national Supervisory Proceedings. By analyzing the history, feature and systematic orientation of Pay Warrant, understand the proceeding feature of supervisory proceedings and the purposefulness of legislative policy. Besides, the research centers on the practical case studies of the national court, clarifying the disputes in terms of Pay Warrant before and after amendment and observing the current situation of enforcing the new Code, in order to discuss the real impact on the practical dimension of amendment. The results indicated that the national Supervisory Proceedings had gone through critical proceeding revolution and become a simple, fast and highly validate special proceeding. Confirmed to be found serious operation issues of procedures for remedies before amendment, it is worth approved to set the goal of strengthening the proceeding protection and the rights remedy for debtors of Pay Warrant. As for the issue of whether Pay Warrant should be equipped with Res Judicata, it is more related to the legislative political decision instead of a necessary feature in Supervisory Proceedings. Furthermore, from the point of view of practical case studies after amendment, the new Code indeed solves the deficiency of the original remedy after removing Res Judicata. Only when it comes to the design of Pay Warrant Service System, it is still in need of re-examination for balancing between both the complete protection of proceeding for debtors and the proceeding benefits of creditors, decreasing disputes and litigations.

The diploma thesis "The Payment services and their legal regulation" deals with payment services, their definition and description of the legislation. Furthermore it treats payment services contract and focuses further on payment transactions (transfer of funds), in particular payment orders and their requirements. The aim of the paper is analysis of various payment services and related institutions, including a short presentation of persons authorized to provide a payment service. The paper itself consists of introduction, three chapters and conclusion. The author presents the topic and his motives along with short example of literature in the introduction. First chapter deals with a theoretical introduction to the topic and explains key concepts and relations, including specific notion of payment (contact). Furthermore, the first chapter includes description of the persons authorized to provide payment services and introduces legislation dealing with payment services, including European legislation and its comparison with the preceding regulation covering payments. In the second part, the author presents, defines and describes the various payment services, including examples. Also so-called negative list of payment services, as results from the Payment Act, is presented. The second chapter also...

碩士
中原大學
企業管理研究所
96
In order to cut down (to minimize) the cost effectively and to increase (to maximize) the profit, businesses have to makes different kinds of ordering decisions. This study discusses the relationships among supplier, retailer and customers under the situation of two levels of trade credit. Moreover, this study tries to analyze and make an optimal ordering strategy from retailer’s standpoint. A Retailer has to take both quantity/cash discount conditions between itself and supplier as well as customers into account. In real world, however, the discount policy between retailer and supplier is focused on quantity discount, and the policy between retailer and customer is focused on cash discount. This study is based on traditional inventory policy (economic order quantity, EOQ) with permissible delay in payment (Goyal, 1985) and the concept of two levels of trade credit (Huang, 2003). And the integrated scenarios with discount policy are pondered simultaneously in further discussion. This study separates two conditions at first: retailer’s order meets the quantity discount standard which is given by the supplier; and the other doesn’t. Basing on these two conditions, the researchers try to analyze four possibilities of cycle time lengths with which retailer can make its optimal decision when offering cash discount to its customers. There are eight different scenarios in total that were put into further discussion. And this study further constructs the total relative cost function of retailer to form its economic ordering policy. This study helps the retailers to build their cost model of ordering strategy with two kinds of discount policies. And the solutions were provided to find the optimal cycle time(T＊) when searching for the minimum cost. Finally, some numerical examples were put into different cost functions to reveal the results of each optimal solution. Research suggestions are also demonstrated to facilitate further exploring in this field.

碩士
中原大學
企業管理研究所
100
Traditional Economic order quantity (EOQ) model subscribes that retailers have to pay all amount of goods from suppliers when they receive goods at the same time. However, suppliers hope to promote more deals from retailers, therefore they will offer the retailers a condition of “delayed payment term” in the actual trading situation. That is the concept of “Trade Credit” as referenced before. 　　This study investigates the relationship between a supplier and a retailer in the situation of one level of trade credit, and decides the best economic order policy from retailer’s viewpoint by adopting the concept of Huang’s (2005) “Retailer’s inventory policy under supplier’s partial trade credit term” and Huang’s (2009) “Retailer’s economic ordering quantity under partial payments delay: an algebraic approach” to build the retailer’s economic order quantity model. Past researches of trade credit show that most retailers will pay the supplier by the “the amount of goods sold on the due date of delayed payment term” and “the unit purchasing cost of goods,” and keep the excess profits for other investing purposes. 　　In addition, retailers will finance the rest debts after the due date of the credit trade and hold the interest earned, and this is referred as the “first payment method.” In order to make payment method more realistic in practice, this study employs the concept of Teng’s (2007) “Retailer’s optimal ordering policy with trade credit financing” as the “second alternative payment method.” This means that retailers will pay the supplier whenever they receive the money from the customers. If retailers are short of money to pay to the supplier, then they have to lend money to complete the payment and pay the interest expense. 　　This study has investigated the relationships among optimal replenishment cycle time, the optimal order quantity, and the optimal annual total relevant cost in inventory model. This study then simulates and prioritizes the impact level from each parameter by sensitivity analysis, and the numerical results will facilitate the enterprises to solve their inventory problems. Finally, this study draws some conclusions and gives several suggestions for further research.

碩士
東吳大學
會計學系
94
Under the competitive commercial environment, managers have to be well considered in every respect so that they can make their own enterprises the most remarkable among the industries they belong to. For the inventory managers, a challenging problem is to make the company ordering decision at least possible cost. When considering how to make a perfect ordering decision, they have to think about lots of information widely, including the costs of all items, the properties of products, the stocking strategy and the ways of business transactions. To simplify the problems of ordering strategy, we make policies in basis of two things in this study: the costs of all items and the ways of business transactions. In the actual supply chain, every industry has different rules in the model of selling, however, most industries choose the model of “PDIP”(permissible delay in payment). To allow customer delay in their payment is, somewhat, a driving force of their buying motivation. In the past years, there were many savants devoted to study in ordering strategy and “PDIP”. They main use economic ordering quantity model (EOQ model) as the basic theory of ordering strategy, and combine an event of the “PDIP” (monthly payment). In this study, the EOQ model of ordering strategy of PDIP will be extended to the form of allowing delay in payment after some periods of inventory cycle. Both models of one and two cycles of delay in payment will be formulated in this study. Some significant finding can be summary as followed: 1.Under the same conditions, the buyer endeavored to take the ordering scheme of “PDIP” in two periods. 2.The storage cost, the ordering cost and the capital cost were direct relationship with the applicable total cost; the capital opportunity contribution were positive relationship with the applicable total cost. 3.The storage cost, the capital cost were direct relationship with the applicable ordering frequency; the ordering cost, the capital opportunity contribution were positive relationship with the applicable ordering frequency. 4.The storage cost, the capital cost and the capital opportunity contribution have significant effects to the ordering frequency and the total cost of the best ordering strategy. And the ordering cost has significant effects only to the total cost of the best ordering strategy.

碩士
國立成功大學
工業與資訊管理學系碩博士班
96
Because the resources decrease ceaselessly, countries have started to regulate product’s purchasing and manufacturing to compensate environmental protection. Upon these regulations, enterprises have begun recycling products. Since recycling is unable to reuse the original material completely, recycled products cannot meet the customer’s demand solely. They must purchase new products to fulfill their need. However, many enterprises want to increase the market share or lower stock level. They provide delay in payment to the customers to increase the order quantity. If buyers can sell all goods in a certain time period, they can accumulate revenue and earn interest. Otherwise, they will be charged higher interest. This thesis discusses the optimal order quantity of new products and the processing quantity of recycled products. For the recycled products, the return rate is considered and payment is paid off immediately. The payment of purchasing new products can be offered a credit period. Finally, we confirm the order quantity of new products and the processing quantity of recycled products into a mathematical model. Based on our models and through sensitivity analysis, this research finds the relationship between the order quantity of new products and processing quantity of recycled products according to the change of parameters. In addition, for enterprises which purchase new and recycled products simultaneously, we also provide managers the relationship of opportunity cost on the new and recycled products in the realistic situation.

碩士
國立臺灣海洋大學
運輸科學系
107
In today’s highly competitive global market, supply chain managers recognize the importance of interactions between financial and inventory decisions in the development of effective supply chains. Simultaneously, in order to promote the competition and differentiation advantage in the industry, the supply chain management has become a critical issue in both practices, academic, and supply chain members have to cooperate with each other to bring more benefits. As a result, this research proposes a multi-echelon inventory model with permissible delay in payment and considering the scenario of uncertain demand to find out the effect on order quantity in inventory policy to enhance the profit of the supply chain. Generally speaking, the credit period is directly proportional to the order quantity. In order to prove this phenomenon, the model in this paper creates a novel mathematical program to consider this condition into the integrated inventory formula. Furthermore, achieving effective coordination among the supply chain members has become a pertinent research issue. This research develops a multi-stage inventory model with lead time differences, backorders, and fuzzy demand. It means the retailer allows the supplier can receive products without payment immediately. Depending on the scale of the order quantity, supply chain members will also generate additional opportunity costs or interest income by the different credit period. Consequently, with a numerical example provided here to illustrate the solution procedure, this research could provide some managerial insights which support decision makers to control the lead time and payment time to improve the performance of the supply chain and solve the complicated inventory problems in real-world operation.

碩士
國立陽明大學
醫務管理研究所
90
As the proceeding of the National Health Insurance （NHI）, utilization of medical resources and health care expenditure has increased significantly; fee-for-service is believed to be the main cause of these conditions. Therefore, the NHI bureau proposes case payment system and global budget system to solve financial crisis. Case payment system is still an important content while global budget system was applied. Case payment system helps hospitals to define their products. Clinical pathway, induced by case payment, makes health delivery in way of standard operating process possibly. These changes help hospitals to know how to control their cost and standardize quality. To simplify procedures in clinical pathway is a way to reduce cost and improve quality of core service. This study focuses on the case total knee arthroplasty, one of the case-mix of case payment system, of two medical centers. With the data from the chart of medical fee and prescribed orders from NHI’s fee request process, the study wants to find out the orders, which can approach the process of process re-fining. From July 1999 to July 2001, 1,217 cases of total knee arthroplasty were collected from two, A and B, medical centers in Taiwan, whose Orthopaedics surgeon have similar training background. There are 828 cases from A hospital, and 389 cases from B hospital. Mean age of A hospital cases is 71.53±8.28, and of B is 69.32±9.05. Male to female ratio is 46 to 54 in Hospital A cases and 41 to 59 in Hospital B cases. The study results reveal: 1. the items can be omitted including from the standard process including urinalysis, S-GOT , S-GPT and stat urinary catheterization/Foley catheterization, and these items can be prescribed only in suspected cases by history taking or physical examination, 2. item can be changed to the other low cost item and will not reduce the core service quality including general anesthesia, which can be substituted by more cost saving and safer spinal anesthesia or epidural anesthesia, 3. items should be prescribed with caution including bacteria culture , drug sensitivity test, and small specimen biopsy only for special suspected cases, and 4. orders should not be re-prescribed by using previous data in the OPD or previous admission history including routine blood typing and RH(D) typing.

The diploma thesis deals with the current legislation of a payment order procedure. It is focused on issues for which legislation does not have an explicit answer. The thesis in particular with the help of generalized conclusions from more significant court decisions tries to find solutions for situations that occur more or less often during the payment order procedure, but are not dealt with uniformly in the practice of lower courts. The existing legislation is also compared with a possible future modification in the new civil procedure code. At first, the concept of the payment order procedure and its basic principles are defined. Furthermore, the importance of this form of procedure for the current Czech judiciary is evaluated, as it helps to speed up and simplify activities of judiciary. This is also achieved by involving court emloyees in decision-making acitivity, whose specifics are also described by the thesis. The following sections are focused on a payment order, an electronic payment order, a payment order under a bill of exchange or a cheque and a European order of payment. The conditions for issuing a given type of decision, its content and the defense options of the defendant are always interpreted. The differences between each sub-type of payment order procedure from general civil proceedings...

and keywords Causal objections to a bill of exchange and a promissory note, their types and proceedings related to them The subject of this thesis are causal objections to bill of exchange and promissory note, their types and proceedings related to them. The aim of the thesis is to provide a comprehensive overview of causal objections as a defense against produced bill of exchange (promissory note) based on an analysis of prosessional literature on the topic and the relevant case law. Thus, the thesis deals both with causal objections as substantive law institute and their practical application through procedural law institute of objections against bill of exchange (promissory note) payment order. The thesis consists of the preface, three chaptes and the conclusion. The first chapter deals with basic aspects of the term of "bill of exchange" (or the "promissory note"). The chapter is devided into four subchapters. The first subchapter analyses different definitions of the bill of exchange (promissory note) as they can be found in the professional literature and the case law and these definitons are compared to one another. The second subchapter deals with typical signs of bills of exchange (promissory notes) as a security. The essentials of such a security are described in the third subchapter. The...

Electronic payment order in civil procedure Abstract Electronic payment order is introduced into the Czech legal system by the amendment of the Civil Judicial Procedure Rules no. 123/2008 Sb. implementing a new institution within the payment order procedure. Electronic payment order is presented as an institution able to help the Czech judiciary system within the shortened civil procedure by the application of the computerization of civil procedure. I decided to begin my thesis with a chapter trying to clarify the role of electronic payment order within the frame of the computerization of justice. I provided a brief account of the development and contemporary trends related to the computerization of justice and I approached the individual institutions which I regarded as appropriate to mention in order to understand the given institution within the whole context. The third chapter deals with reasons for which the institution was implemented into the Czech legal system. I carried out a detail analysis of the explanatory report to the Act introducing the institution of electronic payment order and I made an effort to outline the main reasons for the amendment and to arrange the objectives intended to be achieved by the implementation of the new institution. The third chapter focuses on the institution of the...

1 ABSTRACT European international law - selected issues The subject of this thesis is an analysis of a new procedural measure of European law - European order for payment (hereinafter as "EOP") and exploration of its application in practice from the perspective of the Czech plaintiff and Czech court. I have chosen this topic because of my own experience concerning cross-border debt recovery through the EOP. In this context, I decided to find out how this legal measure works in practice with regard to its purpose of providing a simplified, accelerated and cost effective procedure for the recovery of uncontested pecuniary civil and commercial claims in cross-border cases. In the final part of the thesis, I made the conclusion that the Council Regulation 1896/2006 of 12 December 2006, in creating a European order for payment procedure, (hereinafter as "REOP") meets its objectives and its implementation is a valuable asset to the creditors against non paying debtors. The thesis is divided into 3 parts. The first part is as an introduction to European private international law containing five chapters. The first and second chapters explain the concepts of private international law and European private international law. The third chapter deals with their mutual relationship. The fourth chapter describes the...

This thesis studies the sources of financing in takeovers and analyses whether a bidder’s financing decision adheres to the pecking order preferences. To this day, an analysis of the sources of financing has been largely ignored in the takeover literature, instead a common but indirect approximation by the payment method has been used. By examining a dataset of 591 U.S. corporate takeovers between 2010 and 2016, I am able to distinguish between several different sources of financing and to control for characteristics of the bidder and the transaction. By using probit regressions, the probability of choosing one of the financing alternatives relative to the probability of opting for the respective benchmark alternative is evaluated. Thereby the effects of the pre-takeover characteristics of the bidder and the characteristics of the transaction on the financing decision can be shown. This study finds evidence for the pecking order preferences to hold true with respect to the relative deal size value. The results for the bidder’s choice of debt versus equity are somewhat puzzling. It shows on the one hand that a bidder prefers debt over equity when its level of leverage increases, which is in line with the pecking order. On the other hand, the collateral is negatively related to debt financing.
A presente tese estuda as fontes de financiamento em processos de aquisição de empresas e analisa se as decisões de financiamento do comprador estão de acordo com as preferências previstas pela teoria pecking order. Até à presente data, a análise das fontes de financiamento tem sido em grande medida ignorada na literatura sobre aquisições de empresas e, em seu lugar, os métodos de pagamento têm servido frequentemente como uma aproximação que é, no entanto, indireta. Neste documento distingo as diferentes fontes de financiamento tendo em consideração as características da transação e do comprador para uma amostra de 591 aquisições nos Estados Unidos, decorridas entre 2010 e 2016. São usadas regressões probit para avaliar a probabilidade de uma das fontes de financiamento ser escolhida relativamente à referência alternativa. Deste modo é possível estabelecer quais são os impactos das características da transação e do comprador na decisão de financiamento. Este estudo apresenta evidência de que as preferências da teoria pecking order correspondem à realidade no que diz respeito à dimensão relativa do negócio. Relativamente à decisão do comprador entre utilização de dívida ou capitais próprios, os resultados são intrincados. Por um lado observa-se que o comprador prefere utilizar dívida em vez de capital quando a alavancagem aumenta, por outro lado as garantias estão negativamente correlacionadas com o uso de financiamento.

Кіорпе А. О. Право на аліменти як невід`ємне право неповнолітньої дитини: теоретичні та практичні аспекти : кваліфікаційна робота магістра спеціальності 081 "Право" / наук. керівник М. О. Ткалич. Зaпорiжжя : ЗНУ, 2020. 101 c.
UA : Робота викладена 101 сторінці друкованого тексту. Перелік посилань включає 71 джерело. Об’єктом кваліфікаційної роботи є суспільні відносини в сфері аліментних зобов’язань батьків по утриманню дітей. Предметом дослідження єневід’ємне право неповнолітньої дитини на аліменти. Права дитини повинні бути пріоритетом для кожної країни, адже діти це майбутнє. Завданням кожної держави є захист прав дитини для здорового розвитку суспільства. Безпосередньо в дані роботі йдеться про захист права дитини на аліменти як невід’ємного права кожної дитини, яка проживає окремо від одного з батьків, адже забезпечувати гідний рівень життя для дитини одному з батьків важко. Право дитини на аліменти сьогодні порушується найчастіше, адже не лише ухилення від матеріального забезпечення дитини є порушенням, а й недостатність розміру. В кваліфікаційній роботі висвітлено проблемні питання реалізації права неповнолітньої дитини на аліменти, а саме його порушення з боку батьків, які ухиляються від забезпечення дитини, яка проживає окремо. Детально досліджено примусовий порядок стягнення аліментів та відповідальність за ухилення від їх сплати. Здійснено аналіз нормативно-правових актів та запропоновано шляхи вирішення деяких виявлених проблемних питань. Метою кваліфікаційної роботи є комплексний аналіз та дослідження чинного законодавства в сфері аліментів та виявлення шляхів його покращення.
EN : The work laid out 101 pages of printed text. The list of links uses 71 sources. As far as work is concerned, public relations among other alimentary enterprises concern children. We suggest exploring the issue of the right of a child to be incapacitated. The truth holds the highest priority for their country, but it should be next. It always seems that this is the protected truth of the child for healthy human development. Without reporting this, they protect the child's rights to alimony as unknown child rights living separately from one person, and a decent standard of living for each of them is important. Alimony child right today reports a name that is not used but is of insufficient size. In the work of the person studying the problem, it is necessary to address the issue of unsatisfied child in alimony, and it is his personality that evades his or her individual living separately. Compulsory procedure for alimony collection and validity for evasion has been investigated in detail. Analytical and legal actions have been carried out and ways to improve the effectiveness of the problems have been proposed. The methodology of work is working on a comprehensive analysis and study of current legislation in the performance of other and mysterious work that is being improved.