Suchergebnisse

The aim of the research is to analyze the role of the consumer in a detailed way. Firstly I defined the concepts of "consumption" and "consumer", giving relief to the socio-economic theories that have characterized the subject during recent years,and taking in consideration the process of consumption and the behavioral and decisional theories proper of the consumer. Moreover, I have deeply analyzed the consumer under the juridical aspect, from the mere legal recognition to the trial and the efforts sustained by the European Legislator during the last years with the purpose of creating a system of common rules with the final goal of guaranteeing a high-level of protection to the consumer in international contracts and assuring the correct operation of the Single Internal Market founding the discipline on a competitive model. Great relief is given to the "Rome I Regulation" on the choice of the law aplicable to contracts and to the "Bruxelles Convention" on the competent court.

In this final master thesis are analyzing international business evaluation features and suggested the best method to evaluate international business. In the first part of the work are analyzed international business features, highlighting the political and currency fluctuation risks, business evaluation aspects, long established and newly developed business evaluation methods and selected the method which is best suited to evaluate international business. In the second part of the work is analyzed the feasibility of discounted cash flow method to evaluate international business and the steps of the method, highlighting the determination of cash flows, the discount rate calculation, continuous value and cash flow discounting. The focus is on discount rate calculation. In the third part of the work is done the practical business evaluation of Lithuanian company AB "Stumbras" which is working in the international alcohol sphere. In this stage is given the characterization of world, Europe and Lithuanian alcohol drinks sectors. Also there is analyzed the Lithuanian macroeconomics situation. There is performed company competitive and SWOT analyze. Also there is done company's financial analyze (vertical, horizontal and financial ratio analyze), determined the company value and factors which have the greatest impact to business value. Structure: introduction, theoretical part, discounted cash flow feasibility to evaluate the international business analyze, practical international business evaluation following AB "Stumbras" example, conclusions and suggestions, references.

In this final master thesis are analyzing international business evaluation features and suggested the best method to evaluate international business. In the first part of the work are analyzed international business features, highlighting the political and currency fluctuation risks, business evaluation aspects, long established and newly developed business evaluation methods and selected the method which is best suited to evaluate international business. In the second part of the work is analyzed the feasibility of discounted cash flow method to evaluate international business and the steps of the method, highlighting the determination of cash flows, the discount rate calculation, continuous value and cash flow discounting. The focus is on discount rate calculation. In the third part of the work is done the practical business evaluation of Lithuanian company AB "Stumbras" which is working in the international alcohol sphere. In this stage is given the characterization of world, Europe and Lithuanian alcohol drinks sectors. Also there is analyzed the Lithuanian macroeconomics situation. There is performed company competitive and SWOT analyze. Also there is done company's financial analyze (vertical, horizontal and financial ratio analyze), determined the company value and factors which have the greatest impact to business value. Structure: introduction, theoretical part, discounted cash flow feasibility to evaluate the international business analyze, practical international business evaluation following AB "Stumbras" example, conclusions and suggestions, references.

Co-operative Law has a long tradition in European countries, like the Industrial and Provident Act in the United Kingdom in1852 or the Prussian Co-operatives Act in 1867. The European Union was no born to create a common law but to remove restrictions on the freedom of establishment. In 2003 the Statute for a European Co-operative Society was approved, but harmonization of European co-operative legislation was never carried out, not even for its most importante distinctive elements. In 2012 the European Commission presented a report about the application of the SCE Statute showing that the SCE Regulation has had relatively little success. The differences between the different legal systems are considerable, both in forma and in content. European Commission expressed its intention not to carry out the harmonization of the European co-operative legislation directly, but to support the harmonization proposals that the co-operative sector presented to it. El derecho cooperativo tiene una larga tradición en los países europeos, desde la Industrial and Provident Act de 1952 en Reino Unido o la Ley prusiana de cooperativas de 1867. La Unión Europea no nació para crear un derecho común sino para surprimir las restricciones a la libertad de establecimiento. In 2003 se aprobó el Estatuto de la Sociedad Cooperativa Europea, pero nunca se ha llevado a cabo una armonización de la legislación cooperativa en Europa, ni siquiera en relación con sus elementos más característicos. En 2012, la Comisión Europea presentó un informe sobre la aplicación del Estatuto de la SCE que mostraba que esta regulación había tenido relativamente poco éxito. Las diferencias entre los diferentes sistemas legales son considerables, tanto formalmente como por su contenido. La Comisión Europea ya manifestó su intención de no llevar a cabo la armonización de la legislación cooperativa europea directamente, pero sí apoyar las propuestas de armonización presentadas por el sector cooperativo.