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Freedom of Establishment of Companies in European Law
Horák, Milan ; Grmelová, Nicole (advisor) ; Patočka, Radim (referee)
States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.
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Creative accounting
Horák, Matěj ; Procházka, David (advisor) ; Molín, Jan (referee)
Creative accounting within the meaning of false information in the financial statements of companies. The term "creative accounting" in historical context - Enron, Big five (audit firms), SOX. Definition of an offender profile and his main motives. Punishments in the Czech Republic compared to the U.S. The most recent cases of creative accounting frauds - Olympus, Lehman Brothers, Barclays, Groupon,Czech Airlines.
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The Role of Foreign Aid in the Chinese Foreign Policy
Horák, Michal ; Knotková, Vladimíra (advisor) ; Druláková, Radka (referee)
The thesis deals with the Chinese foreign aid and its usage in Chinese foreign policy. The incentives for providing the foreign aid are examined from a general view in the first part of the thesis. In the second part the Chinese foreign aid is analysed from a general view and in the third part the particular demonstrations of its usage in the Chinese foreign policy are examined.
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United Nations Convention for Contracts for International Sale of Goods
Horák, Milan ; Trávníčková, Zuzana (advisor) ; Kochan, Jan (referee)
The goal of this thesis is analysis of CISG significance, especially practical impacts since 1980 till present, and the analysis of selected conceptual problems of CISG, which need to be considered when CISG is applied. This thesis shall broaden very limited amount of Czech literature concerned with general practical approach to CISG in contrast to interpretation of individual articles or pure legal theory. First part briefly defines historical development of beginnings of unification and harmonisation in the area of sale of goods and further the origin of CISG. The significance of CISG in second part of the thesis is considered in relation to international trade, international law and harmonisation of legal orders in the area of civil law. Second part analysis reasons why and how is CISG so significant for these areas. The third part deals with selected conceptual problems: six official language versions, breach of art. 7 par. 1 CISG, automatic opt-out under art. 6 CISG and state reservations and their consequences.
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