國外之財會委外早已行之有年，在全球化競爭的時代，國內企業該如何來面對財會委外作業呢？由於國內甚少相關研究討論此一主題，因此，本研究擬藉由一財會委外已三年之跨國公司實際個案來探討其委外之成效，並將研究結果提供給國內企業作為未來財會委外評估之參考。 本研究透過問卷發現「成本優勢」為財會委外後之明顯效益，其次為「風險控管」、「策略管理」及「績效優化」。建議有意實施財會委外之企業應進行整體評估、針對主要動機訂定優先順序、規劃兼顧效率與彈性的作業流程、進行教育訓練、建立團隊共識、提昇士氣、降低人才流失率、謹慎挑選委外服務商、監控委外服務商之品質並搭配定期溝通來掌握決策能力。 本研究提出財會委外之執行步驟為：擬定策略評估作業選擇服務商建立共識執行管理機制。有意實施財會委外之企業，應多多吸收其他企業之經驗，尋求最適方案以充分發揮財會委外所帶來的效益。 / Financial Accounting Outsourcing (FAO) has been implemented overseas many years. This research interviewed a multinational company, who implemented FAO for 3 years, and designed a questionnaire for the employees of the company to analyze the benefit after the company implemented FAO, trying to provide some guidelines for those companies who want to implement FAO on their systems. The research found that cost advantage is the major benefit of FAO, others benefits including risk control, strategic thinking and performance enhancement. A successful FAO should make an overall assessment FAO, which including making priorities on the goals, evaluating effectiveness and flexibility on the operating flow, educating employees, building up teamwork, boosting morale, reducing turnover rate, carefully choosing FAO partner, closely monitoring the service, and periodically communicating with FAO partner. Based on the research finding, the research proposed 6 steps of FAO: strategy planning, operating evaluation, FAO partner selection, building consensus, executing and monitoring. Business interested in FAO should consult others with FAO experiences to ensure smooth FAO introduction and enjoy its benefits.

A Segurança sempre foi um tema de grande interesse para as nações, para os grandes líderes de governos e para os acadêmicos que foram testemunhas das mudanças no sistema internacional ao longo do tempo. Essas mudanças repercutiram em transformações no conceito de segurança que acompanharam o contexto internacional, criando assim um debate teórico em torno ao conceito. Depois da Guerra Fria, o realismo entra em crise, demandando uma mudança no conceito que, hoje, tem a ver com o indivíduo e as ameaças existentes que se tornam problemas internacionais toda vez que transcendem fronteiras. A Segurança Humana surge como resposta do PNUD à nova agenda internacional, e inclui ameaças não estatais à segurança internacional. Dentro destas ameaças estão presentes os problemas ambientais, as epidemias, o desemprego, a fome, o narcotráfico, o terrorismo, a migração, os conflitos étnicos, as violações dos direitos humanos, dentre outros. São sete as dimensões que procuram classificar todas as ameaças ao individuo. Uma das dimensões da Segurança Humana é a Segurança Alimentar, que busca garantir o acesso, disponibilidade e uso dos alimentos com uma estabilidade ao longo do tempo. Com base nisto, este trabalho abordará as condições e os debates teóricos durante a Guerra Fria, que permitiram o desenvolvimento do conceito de Segurança Humana e, complementarmente, da Segurança Alimentar. Além disso, nesta dissertação, se utiliza a análise de um caso prático de um país em particular, a Bolívia, para medir qualitativamente e quantitativamente os impactos e a eficiência das politicas de Segurança Alimentar aplicadas na última década. / Security has always been a topic of great interest to the nations, to the great leaders of governments and academics who witnessed the changes in the international system over time. These changes impacted on transformation in the concept of security that accompanied the international context, creating a theoretical debate around the concept. After the Cold War, realism was in crisis, demanding a change in the concept that today is related to the individual and the threats that become international problems, and that transcend borders. Human Security is a response from UNDP to the new international agenda, including non-state threats to international security. Within these threats are present environmental issues, epidemics, unemployment, hunger, drug trafficking, terrorism, migration, ethnic conflicts, human rights violations, among others. There are seven dimensions in which it attempts to classify every threat to the individual. One dimension of Human Security is the Food Security, which seeks to ensure access, availability and use of a stable food in time. Based on this, this paper will focus on the conditions and the theoretical debates during the Cold War, which led to the development of the concept of Human Security and additionally Food Security. Moreover, in this dissertation, we use the analysis of a case study of a specific country, Bolivia, to qualitatively and quantitatively measure the impact and efficiency of Food Security policies implemented in the last decade.

A Segurança sempre foi um tema de grande interesse para as nações, para os grandes líderes de governos e para os acadêmicos que foram testemunhas das mudanças no sistema internacional ao longo do tempo. Essas mudanças repercutiram em transformações no conceito de segurança que acompanharam o contexto internacional, criando assim um debate teórico em torno ao conceito. Depois da Guerra Fria, o realismo entra em crise, demandando uma mudança no conceito que, hoje, tem a ver com o indivíduo e as ameaças existentes que se tornam problemas internacionais toda vez que transcendem fronteiras. A Segurança Humana surge como resposta do PNUD à nova agenda internacional, e inclui ameaças não estatais à segurança internacional. Dentro destas ameaças estão presentes os problemas ambientais, as epidemias, o desemprego, a fome, o narcotráfico, o terrorismo, a migração, os conflitos étnicos, as violações dos direitos humanos, dentre outros. São sete as dimensões que procuram classificar todas as ameaças ao individuo. Uma das dimensões da Segurança Humana é a Segurança Alimentar, que busca garantir o acesso, disponibilidade e uso dos alimentos com uma estabilidade ao longo do tempo. Com base nisto, este trabalho abordará as condições e os debates teóricos durante a Guerra Fria, que permitiram o desenvolvimento do conceito de Segurança Humana e, complementarmente, da Segurança Alimentar. Além disso, nesta dissertação, se utiliza a análise de um caso prático de um país em particular, a Bolívia, para medir qualitativamente e quantitativamente os impactos e a eficiência das politicas de Segurança Alimentar aplicadas na última década. / Security has always been a topic of great interest to the nations, to the great leaders of governments and academics who witnessed the changes in the international system over time. These changes impacted on transformation in the concept of security that accompanied the international context, creating a theoretical debate around the concept. After the Cold War, realism was in crisis, demanding a change in the concept that today is related to the individual and the threats that become international problems, and that transcend borders. Human Security is a response from UNDP to the new international agenda, including non-state threats to international security. Within these threats are present environmental issues, epidemics, unemployment, hunger, drug trafficking, terrorism, migration, ethnic conflicts, human rights violations, among others. There are seven dimensions in which it attempts to classify every threat to the individual. One dimension of Human Security is the Food Security, which seeks to ensure access, availability and use of a stable food in time. Based on this, this paper will focus on the conditions and the theoretical debates during the Cold War, which led to the development of the concept of Human Security and additionally Food Security. Moreover, in this dissertation, we use the analysis of a case study of a specific country, Bolivia, to qualitatively and quantitatively measure the impact and efficiency of Food Security policies implemented in the last decade.

Relevant methods for estimating reference crop evaporation and crop evaporation for selected, pertinent crops growing in the semiarid environments of Arizona and New Mexico are investigated. Daily evaporation estimates over the period 2000-2010 are calculated using standard meteorological data from 35 weather stations. Compared to the FAO-56 Penman-Monteith reference evapotranspiration estimate, the Hargreaves and Priestley-Taylor equations overestimate by 5-15% while the temperature-based Blaney-Criddle method currently used in New Mexico underestimates by 8-13%, on average, the discrepancy being most severe in highly advective regions. Crop evaporation estimates are compared to the one-step Matt-Shuttleworth approach. The Blaney-Criddle method systematically underestimates crop evaporation by 7-30%, while underestimation using the climatically adjusted FAO-56 crop coefficient approach is 1-8% for short crops but ~20% for tall pecan and citrus orchards grown at atmospherically arid locations. Crop surface resistances derived using the Matt-Shuttleworth approach at Fabian Garcia in southern New Mexico compare favorably to literature values.

The challenges faced by the global food and agriculture system in the twenty-first century are unlikely to be resolved through the implementation of neoliberal policies, most notably promoting market liberalisation, privatisation and financialisation. Many of these policies have also supported industrial agriculture, which has led to the production of many global public bads, such as significant greenhouse gas emissions and water pollution. However, industrial agriculture is not the only method of food production: sustainable agriculture is better placed to provide a wide range of global public goods (GPGs), including environmental protection and rural livelihood development, in addition to sufficient nutritious food. Therefore, there should be a move towards promoting sustainable agriculture with a focus on eradicating hunger and improving food security. The United Nations’ Food and Agriculture Organisation (FAO) can play a crucial role in ensuring agriculture provides the GPGs required. FAO also produces a number of GPGs through its three main roles; measurement, convening and norms and standards setting. This thesis asks if FAO is in a position to provide a food secure world. It also asks if the organisation is in a stronger position to provide the GPGs required following its extensive recent reform. Finally, it asks if a shift in emphasis towards the provision of GPGs will offer an alternative to neoliberalism.

<p>Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development. We have used a method based on abduction and we have a hermeneutic and ecological economic approach. The empirical survey is of a qualitative nature and is based on four interviews and literature studies. The results of this study shows that a sustainable agriculture should be build on ecological premises, which is easier to achieve in small-scale, functional, integrated and cycle-based farming. Modern farming’s dependence of fossil fuel and pesticides and the excess use of land must cease. Furthermore, there is an urgent need to decrease our consumption of meat products. EU’s agricultural policy is based on a worldview that relies on production optimization and is growth-oriented and these approaches must be changed. Certain positive changes have occurred within EU, but the decision-making process is slow and bureaucratic. Financially strong lobbyists have too much influence and power, compared to the rest of society. This makes it difficult to work for change and attain actual sustainability.</p>

Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development. We have used a method based on abduction and we have a hermeneutic and ecological economic approach. The empirical survey is of a qualitative nature and is based on four interviews and literature studies. The results of this study shows that a sustainable agriculture should be build on ecological premises, which is easier to achieve in small-scale, functional, integrated and cycle-based farming. Modern farming’s dependence of fossil fuel and pesticides and the excess use of land must cease. Furthermore, there is an urgent need to decrease our consumption of meat products. EU’s agricultural policy is based on a worldview that relies on production optimization and is growth-oriented and these approaches must be changed. Certain positive changes have occurred within EU, but the decision-making process is slow and bureaucratic. Financially strong lobbyists have too much influence and power, compared to the rest of society. This makes it difficult to work for change and attain actual sustainability.

Le thème abordé est celui de la fabrication de pièces de formes complexes sur centre d'usinage à 5 axes et plus particulièrement le point de vue de la génération de trajectoires et de leurs exécutions sur les machines. Quatre thèmes distincts seront abordés dans les quatre chapitres proposés : la prise en compte des performances cinématiques du couple MO-CN en FAO, la prise en compte du modèle géométrique de la machine en FAO, Les formats d'échange et de description des données dans la chaîne numérique de fabrication et enfin l'industrialisation du polissage automatique sur MOCN 5 axes. Enfin dans la troisième partie sont regroupés les articles publiés dans des revues internationales et qui sont proposés comme documents de références pour les développements de la deuxième partie.

The world faces many complex and difficult problems at the global level – problems that are increasingly recognised as requiring political as much as technical solutions. While such issues are often taken to concern, in broad terms, global governance, more specifically, the political aspects of such governance are fundamentally linked to interactions between the United Nations system and the power exercised by the United States of America (US). One important and distinctive arena within which these interactions can be viewed is the international food aid regime, and its central organisation, the World Food Programme (WFP) - an area lacking in concerted political science study in recent years. This thesis is concerned with the role of the US in shaping the legitimacy of the WFP within the institutional context of the international food aid regime. Legitimacy is defined as deriving from the three elements of inclusion, accountability and effectiveness. The WFP and international regime are, it is argued, well respected, relatively effective, and enjoy high levels of legitimacy. At a micro level there are many specific historical and localised factors resulting in this legitimacy; at the macro level many of these factors can be linked to the interaction of norms and interests between the US and the regime. / In particular, the regime’s development and success has been closely related to both a congruence between the US domestic feed-the-hungry norm and the regime’s international feed-the-hungry norm, and a process of divergence between those norms. It is this normative interplay that has enabled US power to be deployed and constrained in a manner resulting in high levels of legitimacy for the WFP. While in many respects this has limited WFP’s capacity to do more with the problem of global hunger than merely ameliorate it, the nature of the problem is much bigger than the capacities of any single operational agency of the United Nations.

The main focus of the final thesis are the problems related to the problem of undernourishment in affected regions of the world, sea fishing and aquaculture. In the beginning, the definition of the food problem in the world is introduced. The potential contribution of proteins from the sea production to human dietary is emphasized. Further, the exponential population growth is mentioned, influencing the future development and the food problem itself. The second part of thesis is dedicated to fisheries and aquaculture. The importance and benefits of sea water resources as well as aquaculture is mentioned from the nutritional and livelihood point of view. Sea management and international regulations are playing crucial role in the sustainability of the fisheries stocks. These are needed to eliminate the problems of fisheries and aquaculture and the degradation of sea ecosystems due to unsuitable fishing techniques. At the end of the thesis a summary of all important information is listed. Followed by possible solutions of these global problems.