This thesis presents current business climate in Argentina. It aims to provide an overview of the investment environment and to extend previous studies by closer view on the energy industry. Its main findings are the following ones: Recent economic and political development rise concerns among policy makers and executives. Argentina applies strong interventionist policy and frequently interfere into the free market functioning. Among the most important issues are: foreign currency controls, manipulation of statistical results and noncompliance with its debt obligation. In various occasion expropriated private companies with aim of markets correction. The thesis also presents a case study of the Spanish company Repsol, whose investments in the Argentinean YPF were nationalized. According to my findings this act occurred under unconventional procedure and violated several laws and agreements. These policies resulted in the lower confidence among foreign investors. And despite that final figures for 2012 are still not available, there are various signs that the level of investment declines.

This special issue presents East German as well as East European perspectives on the transformation phases after 1945 and 1989 and advocates the long-term analysis of corporations in the socialist planned economies as an independent research field. This includes not only economic questions but also cultural phenomena of everyday life, as well as questions of identity, milieu, confession or tradition. Ultimately, the aim is to extend this perspective to Eastern Europe. Again, the focus is not on the Comecon countries and their corporations alone. The interdependencies and interconnections between the East European and Western markets should also be taken into account.

No description available.

This thesis investigates policy formulation and implementation processes in Zambia. A number of issues emerge with respect to the weaknesses of the system and how policy decisions worsened Zambia's economic performance instead of improving it. The Kaunda era policies of nationalization had an adverse impact on productivity of industries as well as affecting the resource flow from donors and business houses. On the other hand President Chiluba's reforms in the 1990s have had both positive and negative impacts on the people of Zambia. The rapid privatization and liberalization affected employment levels thereby worsening the poverty levels. Further, the liberalization brought in stiff competition from other countries forcing most manufacturing companies to close down. The policy environment based on the Bretton Woods Institutions seems not to be working as result of not taking into account the local Zambian situation. On the other hand, there were positive macroeconomic developments such as growth in GDP, lowering of inflation and stabilizing of exchange rates as from 1996. This has however not improved the living standards of the people. In Zambia, the shifts back and forth between strong and weak planning institutions have negatively affected policy development and implementation. There has been uncoordinated policy development; as a result, some policies in the major sectors are contradictory while in other cases policies are not linked to the resource envelope, making them un-implementable. Secondly, the institutional framework for policy development is not effective. There is generally lack of coordination among ministries, provinces and other stakeholders in planning, implementation and monitoring and evaluation of development programmes. This thesis urges that the improving planning capacities at the national, provincial and district levels should improve the processes of policy development and implementation in Zambia, which will in turn help to reduce poverty. Further, the districts should be the centre for the bottom-up process. In order to carryout this responsibility, efforts should be made to improve their capacities. As for the top-down process, the Sector Advisory Groups should continue to participate in the planning, monitoring and evaluation so as to contribute to policy formulation and implementation. These should be coordinated by the National Development Coordinating Committee (NDCC) through a Planning Bureau. / Development Studies / D. Litt. et Phil. (Development Studies)

The protection of ownership right and property restitution in the case-law of the European Court of Human Rights. Abstract The topic of this graduation theses is the protection of property as embodied and provided by European Convention of Human Rights and its authorities. The author also pays attention to how the European Court of Human Rights dealt with number of Czech and Slovak complaints concerning the restitution process taking place after the fall of the communism with purpose to rectify at least some of the last regime's wrongs as to the acts of deprivation occurred before the restoration of democracy. Emphasis is primarily put on Strasbourg authorities case law.

本文分六章，約十餘萬言。第一章為緒論，說明本文研究動機、目的、內容、方法與步驟。我國土地增值稅制，素來有累進與比例之爭，及倍數累進與金額累進之辯’惟雙方所持理由，並無明確的數據及嚴謹的學理。本文旨在探討現行土地增值稅稅制之缺失，比較倍數累進與金額累進之優劣，試擬改進之策略，俾使土地增值稅更能合乎課稅的公平與效率原則。 第二章為土地增值稅之理論基礎及文獻回顧。本章計分土地增值稅的理論基礎，稅基之涵義與稅率結構之類型，土地增值稅的課稅原則、轉嫁與歸宿，實現基礎與應計基礎之比較，長短期土地持有及投資與投機之界定等課題予以說明。 第三章為我國土地增值稅稅制之沿革及評述。首先將民國43年制定實施條例及施行細則以來的稅制變革分為六個階段，編製成六張表。表格內容分別按「適用時間」、「計算式」、「法條說明」及「備註欄」等項目說明。並再根據各階段的計算式，畫成函數圖形，以收清晰醒目之效。本章擬分土地增值稅立法之演進，我國土地增值稅稅基、稅率及稅額之分析，土地增值稅與個人綜合所得稅之比較，倍數累進與金額累進之比較等課題予以說明。第四章係實證分析。研究範圍為台北市，樣本數計二萬一千多筆，時間從民國56至74年。經由電腦程式除錯及統計檢定結果，資料可信度甚佳。實證分析結果為第一階段（43年8月一53年2月）稅率結構的稅收最多，漲價歸公效果最佳。若將台北市分為新、舊市區，採取倍數累進課稅，新市區的平均稅率大於舊市區的平均稅率，將來若按修正草案的金額累進課稅,新市區的稅率，反而小於舊市區。本章亦求解土地市場供需聯立方程式，結果顯示所得的需求彈性（3.9443）大於價格的需求彈性（3.2595），價格的供給彈性為 0.2573，此種情形反映土地增值稅的確有轉嫁的現象、本章最後以因素分析與迴歸分析，說明地價變動的主要因素源自於國家經濟的快速成長，政府公共建設支出的增長及人口的增加。故在合乎課稅公平與效率的原則下，土地自然增值歸公不容置疑，理當貫徹實施。第五章是從系統動態學的觀點，分析土地增值稅的長期變化情形，從漲價歸公的觀點，亦得證實模式4-9-1既能放進現行倍數累進制之缺點，亦能避免金額累進稅制下訂定級距之困擾。第六章、結論與建議。從本文研究分析結果，得知倍數累進的確優於金額累進。唯現行倍數累進課稅方式，級距太粗略，稅率遞增率太大，若能將漲價倍數以每1/2倍為一級距，稅率遞增率亦自現行的10％降為5％，則更能符合公平與效率的課稅原則。至於稅率100％的增值率，有礙土地流動性，降低土地利用，並不足取。關鍵詞：倍數累進，金額累進，倍數級距，邊際稅率，漲價歸公。 / This thesis consists of six chapters.Chapter l is the introduction,specifying the motive,objective, contents,methods and procedure of this research.Regarding the land value increment tax(LVIT),controversy has been held between the multipe of the progressive tax method (IMPTM) and the amount of the progressive tax method (APTM),but neither provides strong support in terms of specific and exact digits and theorles.TO further conform tO the principle of equity and efficiency in LVIT,this research paper aims to discss: (1) the defect in the current system of LVIT. (2) decide upon the appropriate method to be adopted after comparison between the MPTM and the APTM. Chapter 2 consists of statements of LVIT theories and retrospection of related essays.The six sections of this chapter clarify: (1) the theory of LVIT. (2) the definition of tax base and categories of tax rate structure. (3) the principles of equity and efficiency in LVIT. (4) the shifting and incidence in LVIT. (5) a comparison between realization basis and accural basis. (6) the distinction between long-term and short-term land holding;the discrimination between land investment and speculation. Chapter 3 states the historical changes in LVIT and comments thereon.Six tables have been compiled to clarify the six stages of the historical changes since 1954, when the Equalization of Land Rights Act was initiated. The articles discussed include(1)the development of legislation concerning LVIT (2) an analysis of the tax base,tax rate and tax revenues of LVIT (3) a comparison between LVIT and individual income tax (4) a comparison between the MPTM and the APTM. Chapter 4 is an empirical study, of 21,OO0 samples selected from Taipel city within the time span off 1967 to l985.Through computer detecting and hypothesis testing.the date is credible. The analysis shows that the largest taX revenues derived from the first stage (Aug.1954-Feb.1964) and its nationalization of land value increment was the best. If Taipei city is divided into new and old districts,the analysis shows that the average tax rate of the new district is larger than that of the old one under heMPTM,while under the APTM the result is just the opposite.We also verify that the shifting of LVIT actually exists while the simutaneous-equation model of land market is solved.In this chapter,we contribute the major causes for land value changes to rapid growth of economies,public expenditure and population by means Of factor analysis and regression analysis.So,natural increment of land value should un－ oubtedly go to the public in order to conform to the principle of equity and efficiency in taxing. Chapter 5 analyses the long-term changes of LVIT throuhg simulation using DYNAMO. In view of nationalization of land value increment,this chapter verifies that model 4-9-l may correct the defect Of the current MPTM (model 4-9-4),and avoid difficulty in setting a tax grade under the APTM as well. Chapter 6 draws conclusions and Offers suggestions.According to the research results,the current MPTM is better than the APTM which the Sept. 13,1984 con-ference of Executive Yuan decided (model 4-IO-I). But with the rough multiple grade and the harge marginal rate,the current MPTM should be adjusted by reducing the multiple grade by one half and thus the marginal rate becomes 5％.In addition,a 100％ rate of LVIT should not be adopted because it wilI deter the utilization of land.

This thesis investigates policy formulation and implementation processes in Zambia. A number of issues emerge with respect to the weaknesses of the system and how policy decisions worsened Zambia's economic performance instead of improving it. The Kaunda era policies of nationalization had an adverse impact on productivity of industries as well as affecting the resource flow from donors and business houses. On the other hand President Chiluba's reforms in the 1990s have had both positive and negative impacts on the people of Zambia. The rapid privatization and liberalization affected employment levels thereby worsening the poverty levels. Further, the liberalization brought in stiff competition from other countries forcing most manufacturing companies to close down. The policy environment based on the Bretton Woods Institutions seems not to be working as result of not taking into account the local Zambian situation. On the other hand, there were positive macroeconomic developments such as growth in GDP, lowering of inflation and stabilizing of exchange rates as from 1996. This has however not improved the living standards of the people. In Zambia, the shifts back and forth between strong and weak planning institutions have negatively affected policy development and implementation. There has been uncoordinated policy development; as a result, some policies in the major sectors are contradictory while in other cases policies are not linked to the resource envelope, making them un-implementable. Secondly, the institutional framework for policy development is not effective. There is generally lack of coordination among ministries, provinces and other stakeholders in planning, implementation and monitoring and evaluation of development programmes. This thesis urges that the improving planning capacities at the national, provincial and district levels should improve the processes of policy development and implementation in Zambia, which will in turn help to reduce poverty. Further, the districts should be the centre for the bottom-up process. In order to carryout this responsibility, efforts should be made to improve their capacities. As for the top-down process, the Sector Advisory Groups should continue to participate in the planning, monitoring and evaluation so as to contribute to policy formulation and implementation. These should be coordinated by the National Development Coordinating Committee (NDCC) through a Planning Bureau. / Development Studies / D. Litt. et Phil. (Development Studies)

Diploma thesis "The elimination of the Private Enterprises, Small and Medium Sized Entrepreneurs, in Czechoslovakia between 1948-1953" is focused on the period after the February 1948, which dates the power takeover by Communistic party of Czechoslovakia, and deals with one feature of change of the Czechoslovak economy, especially the elimination of the private sector, and arising of the socialistic sector as the only segment of the national economy. The thesis reveals the change in communistic attitude toward the private entrepreneurship in 1945-1949, and steps which it took against the private entrepreneurs. Moreover, the thesis describes acting of state authorities and other institutions which played important role in the whole process. It also detects the way which was used for joining the private small and medium sized enterprises into the socialistic sector or the way how they were eliminated in 1948-1953. The whole process is embedded into a broader historical background. The research includes three levels. The first one is legislative level, the second includes state authorities and institutions taking part in the process of elimination following the instructions given by the Communistic party of Czechoslovakia, and finally the third level which refers to entrepreneurs themselves and their...

The presented work deals primarily with the influence of Act No. 22/1958 Coll., On Cultural Monuments, Act No. 54/1959 Coll., On Museums and Galleries, and similar laws valid for the Slovak part of republic on the functioning of Czechoslovak museums. The influence of these legal regulations is examined on the examples of museums in Písek and České Budějovice, as these are typical representatives of museums of national history on the district and regional level. The work analyzes mainly the so-called cultural- educational activities of museums, it also focuses on collection activities, staffing and financial stability of museums. The secondary goal of this thesis is to describe the development of Czechoslovak monument care and museology after the end of the Second World War.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de LL.M. Droit Dans le cadre du programme de Maîtrise en droit(LL.M.) 2-325-1-0 en option recherche et droit des affaires" / Avec le début du processus de négociation entourant la création d'une éventuelle Zone de libre-échange des Amériques, il est permis de se demander si l'entente, prévue pour 2005, aura un impact significatif sur l'évolution des normes réglementant les investissements directs étrangers (IDE). À cet égard, à l'échelle internationale, l'évolution des normes sur les IDE est caractérisée par deux grandes phases. Une première phase concerne l'évolution des règles et principes destinés respectivement à sécuriser et garantir les investissements internationaux. Cette phase pourrait et sera probablement consolidée juridiquement avec la conclusion prochaine de la ZLÉA. Conséquence de l'effacement progressif des doctrines politiques réfractaires ou dissuasives à l'IDE, particulièrement vrai depuis la fin de la guerre froide, ces principes sont largement connus des juristes: traitement national, traitement juste et équitable, traitement de la nation la plus favorisée, règles en matière d'expropriation et de nationalisation, etc. La seconde phase concerne, elle, les règles destinées à libéraliser le cadre juridique entourant les opérations d'investissements. i.e. les règles visant notamment à assurer une libre admission des IDE sur le territoire de l'État hôte de l'investissement et une plus grande liberté de gestion en faveur de l'investisseur étranger. Cela dit, contrairement aux règles destinées à sécuriser les IDE, il n'y a pas de consensus politique suffisamment important dans les Amériques, enfin selon nous, pour voir ces principes se cristalliser de manière extensive dans un accord pan-américain. Le présent mémoire examinera les règles juridiques appartenant à ces deux phases d'évolution. Celles-ci feront plus précisément l'objet du second chapitre de notre mémoire. Le premier chapitre, quant à lui, portera sur l'évolution et la réaction de "la société internationale face à ce phénomène de multinationalisation des entreprises, pour ensuite porter sur l'évolution conceptuelle des notions d'investissements et d'investisseurs internationaux. En sus des trois versions de l'avant-projet de chapitre sur les investissements rendues publiques sur le site officiel de la ZLÉA, les ententes bilatérales et sous-régionales occuperont aussi une place privilégiée dans nos analyses. Alors qu'historiquement les premières 1n11:latlves d'intégration économique (en Amérique latine et centrale principalement) étaient marquées par l'idéologie du développement et celle du Nouvel ordre économique international (NOEI), la ZLÉA, comme processus d'intégration, est guidée elle au premier chef par l'idéologie libérale, sinon ultralibérale. Dans les Amériques, compte tenu des différences tangibles de développement des économies nationales des 34 États invités à négocier, le consensus de Washington, présent en 1994, semble s'effriter et annonce la conclusion prochaine d'une entente minimaliste. Cela affecterait dans une même proportion la question des IDE auquel cas il faudra admettre que la ZLÉA ne révolutionnera pas le cadre juridique dans lequel se font les opérations d'investissement. / With the beginning of the negotiating process that should be leading to the establishment of the Free Trade Area of the Americas for 2005, it's interesting to take a look at the possible evolution of the roles and principles related to Foreign Direct investments regulation in the Americas. On the international level, there's two basics categories of norms. The ftrst one, are essentiaily design to protect and guarantee the investor and his investment. The eventual conclusion of FTAA could consolidate, at the hemisphere level, such category of roles and principles. Consequently to the end of cold war and the alignment of many country, but also many developing countries, in regard of the liberalism doctrine, the nature of these roles and principles are weil know by lawyers and professors in north-America: national treatment, fair and equitable treatment, most-favoured-nation treatment, roles concerning expropriation and nationalization, etc.. The second one, concern the roles and principles design to liberated the copusjuns afferent to FDI : for example, the roles and principles concerning transfer clause or performances requirements. That said, contrary to the ftrst category, there's no consensus over theses roles and principles. The absence of such consensus will probably influence the content of the agreement in a way that will be unsatisfted either for export-developing countries, such as the Canada and the United States, or developing countries. The present paper will examine roles and principles design for both protection and liberalization of FDI regulations. Indeed, the second chapter will entirely be treating of these matters. The ftrst chapter will instead be treating about the "transnationalization" of the private ftrm and the reaction of the international community regarding this phenomenon. The first chapter of our paper will also be the occasion to look at the conceptual evolution of both notions of "investor" and "investment" in regards of the FDI regime developed in the FTAA draft. On that matter, a special attention will be accorded to the FTTA process but also to bilateral and regional agreements signed over the last 15 years between members of the FTAA negotiating process. Historicaily and ideologicaily, the FTAA is link with the recent NAFTA process. There is no doubt about it. The integration process in the Americas is far from been recent in Latin America, with the difference that this last process was mostly inspired by the ideology of "development" and the project of NIEO. The FTAA process, on the other hand, is clearly guide by the liberalism ideology which not always take into account the particularize needs of developing countries. When the FTAA process begin, there was a consensus, among leaders, over the idea that free-trade, as weil as liberal FDI regulations, will beneftt to developing countries and ftt their economic and social aspirations. Since then, this consensus, the so-called "Washington consensus", has been lost and that will, necessarily, have some effects on the evolution of the roles and principles related to FDI regulation in the Americas.