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The impact of mergers and acquisition on the technical side of accounting
Šubrtová, Lenka ; Procházka, David (advisor) ; Janhuba, Miloslav (referee)
The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.
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Violating European Union competition rules
TĚHNÍKOVÁ, Eva
The objectiv of my dissertation is mainly to introduce the problems of economic competition to the readers and to refer to the incidents of anti-competitive practices. In the introduction I defined the European Community from the historical aspect and I named all the legislative rules and contracts, that are pivotal to the European Community. In order to define in more profound terms I applied myself to Treaty of the establishement of the European community (articles 81 and 82 EC). Moreover, the readers can gain insights into various forms of violating the rules of economic competition such as abuse a position of dominance, dumping, mergers and acquisition, cartels, developing countries, ect. The practical part is based on the most serious anti-competitive practices in the European Community, which was handled by the European Commission, European Court of First Instance and by the antimonopol offices. At the end of my work, there are some practical tips for the companies, which either consciously or unconsciously behave anti-competitively which influences the common European market. The main sources of my dissertation were the basic treaties of the European Community, the Treaty of Maastricht, the Treaty of Amsterdam and treaty of Nice.
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Competition law in the Czech Republic and EU with a view to mergers and acquisitions
Karasz, Jiří ; Pavlok, Jan (advisor) ; Boháček, Martin (referee)
This diploma thesis summarizes the development of protection of competition in the Czech Republic in the comparison with EU Competition Law. I focused on undertaking concentrations, one of the three fundamental pillars of a competition protection. The description of last tendencies in the EU law explains its current values that are typical for Czech law system nowadays. First two chapters include analysis of harmonization of Czech and European competition law in the area of control of concentrations between undertakings. I tried to find solution of problems joined with the harmonization based on the opinions of Czech law specialist in the next chapter. The closing part of the thesis focuses on the last novelization in September 2009. There are also critique and recommendation included in the last chapter.
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