Submitted by Divisão de Documentação/BC null (ddbc@ufam.edu.br) on 2015-05-14T13:41:33Z No. of bitstreams: 1 Dissertação.pdf: 706419 bytes, checksum: 7d19c90bb558eab99466e85ab256cd9c (MD5) / Made available in DSpace on 2015-05-14T13:41:34Z (GMT). No. of bitstreams: 1 Dissertação.pdf: 706419 bytes, checksum: 7d19c90bb558eab99466e85ab256cd9c (MD5) Previous issue date: 2014-03-25 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / This study aims to analyze the representations of Amazonian intelligentsia about the phenomenon of the Manaus Free Zone, Industrial Pole of Manaus today, and globalization. The study takes the MFZ as a fruit of the historicity of capitalism and sees the intelligentsia as a group that promotes the self-consciousness of society, reflecting on the most pressing issues of his time and is distinguished from other social groups by their academic training. Policy, university and journalism that are, or have been, involved with the theme of the Manaus Free Zone: Ten intellectuals stemmed from different areas were chosen. The methodology was qualitative and consisted of direct interviews with the help of the recorder and reading the works of respondents. Thus, we seek to understand how different groups of intellectuals, understood as a detached layer, sighted the MFZ and how the process of globalization affects the Amazonian reality. The research aims to show how the recent processes of globalization and globalization influence ways of thinking and questioning society. The conclusions reached by the research is that the social representations of the local intellectual elite are determined not only by local and national demands, but also by global demands. / Este trabalho tem como objetivo analisar as representações da intelectualidade amazonense a respeito do fenômeno da Zona Franca de Manaus, hoje Polo industrial de Manaus, e sua relação com a globalização. O estudo toma a ZFM enquanto um fruto da historicidade do capitalismo e enxerga os intelectuais enquanto um grupo que propicia a autoconsciência da sociedade, refletindo sobre as questões mais urgentes de seu tempo e que se distingue de outros segmentos sociais pela sua formação acadêmica. Foram escolhidos dez intelectuais provindos de diferentes áreas de atuação: politica, universidade e jornalismo que são, ou foram, envolvidos com o tema da Zona Franca de Manaus. A metodologia foi de caráter qualitativo e consistiu em entrevistas indiretas com o auxilio do gravador e na leitura das obras dos entrevistados. Desta forma, procura-se compreender como os diferentes grupos de intelectuais, compreendidos como um estrato desvinculado, enxergam a ZFM e como o processo de globalização afeta a realidade amazônica. A pesquisa procura mostrar como os processos recentes de globalização e mundialização influenciam as formas de pensar e problematizar a sociedade. As conclusões a que chegou a pesquisa é de que as representações sociais da elite intelectual local são determinadas não apenas por demandas locais e nacionais, mas também por demandas globais.

Submitted by Alisson Mota (alisson.davidbeckam@gmail.com) on 2015-06-24T19:56:17Z No. of bitstreams: 1 Dissertação - Lucineide Mafra de Vasconcelos.pdf: 2471853 bytes, checksum: fe56886d9086e99c0f13f5206bc6b9a9 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-29T18:55:24Z (GMT) No. of bitstreams: 1 Dissertação - Lucineide Mafra de Vasconcelos.pdf: 2471853 bytes, checksum: fe56886d9086e99c0f13f5206bc6b9a9 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-29T19:12:55Z (GMT) No. of bitstreams: 1 Dissertação - Lucineide Mafra de Vasconcelos.pdf: 2471853 bytes, checksum: fe56886d9086e99c0f13f5206bc6b9a9 (MD5) / Made available in DSpace on 2015-06-29T19:12:55Z (GMT). No. of bitstreams: 1 Dissertação - Lucineide Mafra de Vasconcelos.pdf: 2471853 bytes, checksum: fe56886d9086e99c0f13f5206bc6b9a9 (MD5) Previous issue date: 2012-12-20 / Outros / In the city of Manaus, the capital of the Amazonas State, there is one of the largest industrial complexes in the country that is the Free Trade Zone of Manaus (Zona Franca of Manaus - ZFM). It was created in 1967 by the federal government to drive the economic development of Western Amazon. During its implantation, fiscal incentives were given for 30 years. However, in the promulgation of the Brazilian Constitution it would end in 2013. After this, according the 42nd constitutional amendment, another ten years were added to the 2013 deadline, stretching its validity to 2023. In the ZFM there is an industrial park with advanced technologies and currently has 550 industries generating around 135 thousand direct jobs in the factories. In this scenario, the study investigates the productive and quality gains in Manaus’s Industrial Pole – PIM with the newly acquired knowledge in the Production Engineering Mastership Program of the Federal University of Amazonas –UFAM in the last five years. A qualitative study was conducted and the methods that were adopted to collect data were bibliographical and documental research, case studies and field research. The research revealed that the productivity and quality gains in the PIM were countless, demonstrating that the companies that received such qualified manpower had the following performances: improved production time and efficiency, yielding more competitiveness to the company; maximization of time, work rhythm, abilities, efforts and routines; gains due to a better balancing of production lines; and elimination of bottlenecks and activities that didn’t add any value. There were improvements in the measurement of monthly efficiency and standard costs, as well as, better efficiency and productivity in the companies. With these results, the PIM companies levered their production. The investment in professionally qualifying their workers was important for the companies to improve their productivity. The results in this research prove that the egresses of the Production Engineering Mastership Program of UFAM are fundamental parts of PIM’s development. / Na cidade de Manaus, capital do Estado do Amazonas, situa-se um dos maiores complexos industriais do país, que é a Zona Franca de Manaus. Criada em 1967, pelo governo federal, para impulsionar o desenvolvimento econômico da Amazônia Ocidental. Na sua instalação, os incentivos fiscais foram concedidos pelo prazo de trinta anos. Entretanto, na época da promulgação da Constituição terminaria em 2013. Posteriormente, por meio da Emenda Constituticonal n. 42, foi acrescido dez anos ao prazo que terminaria em 2013, passando sua vigência até 2023. Na ZFM encontra-se instalado um parque industrial dotado de condições tecnológicas de elevado padrão, e atualmente tem 550 indústrias gerando cerca de 135 mil empregos diretos no chão das fábricas. Neste cenário, o estudo investigou os ganhos de produtividade e qualidade no Polo Industrial de Manaus - PIM, com novos conhecimentos adquiridos pelos egressos do Mestrado Profissional em Engenharia de Produção da Universidade Federal do Amazonas - UFAM, nos últimos cinco anos. Foi realizado um estudo de cunho qualitativo e os métodos adotados para a coleta de dados foram a pesquisa bibliográfica, documental, estudo de caso e pesquisa de campo. A pesquisa revelou que foram os inúmeros os ganhos de produtividade e qualidade para o PIM, onde se constatou que as empresas que receberam tal mão de obra qualificada apresentaram as seguintes performances: Melhoria de tempo de produção e eficiência, gerando maior competitividade da empresa; Maximização do tempo, ritmo de trabalho, habilidade, esforço, rotina; Ganhos pelo melhor balanceamento de linhas de produção e eliminação gargalos e atividades não agregaram valor. Houve melhor medição da eficiência e do custo padrão mês a mês, além de melhora na eficiência e na produtividade da empresa. Com esses resultados as empresas do PIM, alavancaram suas produções. Para conseguir melhor produtividade, foi importante as empresas investirem na qualificação profissional dos funcionários. O resultado da pesquisa comprova que os egressos do Mestrado em Engenharia de Produção da UFAM, são peças fundamentais para o desenvolvimento do PIM.

A Zona Franca de Manaus (ZFM), criada em 1967 pela ditadura militar, termina em 2023, mas ha uma proposta de modificacao da Constituicao Federal do Brasil para que ela dure ate 2073. A partir da compreensao do discurso enquanto pratica social (Focault, 1987, 2002, 2005; Hajer, 1995, 2005, 2006) e da categorizacao dos discursos ambientais (Dryzek, 2005), foram analisados 265 pronunciamentos dos parlamentares do Amazonas, 19 edicoes de uma revista institucional e 626 materias do mais importante jornal local, tudo publicado entre 2007 e 2010. Eles revelam um deslocamento do discurso de legitimacao da ZFM do ideario do progresso ao do desenvolvimento sustentavel, guiado pela modernizacao ecologica. As industrias passaram a ser apresentadas como responsaveis pela conservacao das florestas, gracas a geracao de empregos urbanos: afirma-se que se os incentivos fiscais acabarem, havera desemprego e desmatamento. Esse roteiro fatalista, autoritario, nao reconhece o papel dos povos e comunidades tradicionais na conservacao da floresta nem esta aberto ao debate publico sobre outros modelos de desenvolvimento para a regiao amazonica. / The Manaus Free Trade Zone (ZFM) will end in 2023, but there is a proposal to amend the Brazilian Federal Constitution so that it lasts until 2073. From the understanding of discourse as a social practice (Foucault, 1987, 2002, 2005; Hajer, 1995, 2005, 2006), this paper is based on the critical analysis of 265 parliamentary pronouncements, 19 editions of a institutional magazine and 626 news from the most important local newspaper, all published between 2007 and 2010. It reveals a shift in the discourse about the ZFM, guided by ecological modernization. The industries are now presented as responsible for protecting the rainforest: it is said that if the tax incentives stop, there will be unemployment and deforestation. This fatalistic story line does not recognize the role of traditional peoples and communities in forest conservation and neither is open to the public debate about other models of development for the Amazon.

No description available.

檢視中國的城市化進程與全球城市化研究將為被忽略的地區帶來新的視野 / The examination of urbanization processes in China with the combination of global and world city research are expected to provide new insights to this neglected area. Global city idea had often emerged in contemporary city development plans, mainly indicating rapid modernization efforts via building a so-called global city. The wide-scale embeddedness of this idea suggests that it became the synonym of international competitiveness and prosperity. The best example of that is China with its massive network of cities. Until recently public datas were less accessible regarding the major Chinese cities, sith the reasons behind their growth and properity are still widely unexplored. The goal of this thesis would be to collect data and examine the most relevant segments of a specific Chinese city, namely Shanghai in the context of global city formation and competition. In order to justify or deny the overall achievements of industrial and spatial restructuring, the thesis will rely on the latest datas, including the related theoretical aspects and two short case studies. There are multiple layers of conducting city-related research from which, there are statistically less traceable ones. Thus, the intention of the thesis is to highlight two, internationally relevant and comparable areas, such as the financial industry and the newly upgraded free trade zone. According to the author’s intentions the strengths and the weaknesses of Shanghai as a global city will be empirically tested, while at the same time there will be a strong emphasis on the introduction of world- and global cities’ theoretical background as well. Within that the Chinese global city idea will be distinguished from its Western counterpart and the contraints of current political system will be pointed out in terms of operation or management. The main subject of inquiry would be to learn more about the extent of global city transformation in the city, compared to the general assumptions on an actual global city. Since this thesis has its own limitations both in size and data processing capability, thus it mainly analyzed and used second-hand sources to derive its conclusions. The main purpose of this work would be to contest the aspects of Shanghai’s global citiness.

Submitted by Alisson Mota (alisson.davidbeckam@gmail.com) on 2015-06-17T19:17:47Z No. of bitstreams: 1 Dissertação - Josino da Silva Malagueta.pdf: 890418 bytes, checksum: e3392c49fb234dd03df8cfb84473d328 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-18T17:57:02Z (GMT) No. of bitstreams: 1 Dissertação - Josino da Silva Malagueta.pdf: 890418 bytes, checksum: e3392c49fb234dd03df8cfb84473d328 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-18T18:00:49Z (GMT) No. of bitstreams: 1 Dissertação - Josino da Silva Malagueta.pdf: 890418 bytes, checksum: e3392c49fb234dd03df8cfb84473d328 (MD5) / Made available in DSpace on 2015-06-18T18:00:49Z (GMT). No. of bitstreams: 1 Dissertação - Josino da Silva Malagueta.pdf: 890418 bytes, checksum: e3392c49fb234dd03df8cfb84473d328 (MD5) Previous issue date: 2008-09-12 / Não Informada / The history of economic occupation of the Amazon and the State of Amazonas, in particular, is marked by great moments or cycles of development. The first one is the beginning of rational economic exploitation of the colony, started by Sebastiao Jose de Carvalho e Melo better known as Marquis of Pombal. The second is the extraction of latex from rubber trees, when the rubber produced from the latex of rubber trees was the great bulwark in the generation of wealth in the region. The third period is related to the historic moment of deploying "Great Projects" desenvolvimentistas for the region commanded by the federal government and up to the present day. This period, which also was known as the "Recent Occupation." It is this period the Bill of Manaus Free Zone (ZFM), emerged in the midst of the so-called "Operation Amazon." The Project ZFM has provided economic benefits to the region, particularly for Amazonas State and especially for Manaus city, because with the advent of the Manaus Free Zone, the state significantly increased its revenue. This study investigates the actions of state government to develop public policies to optimize these resources primarily on the generation of knowledge from the investment in education, particularly in high school and Vocational Education. Only a serious investment in education, not the perspective of economic theory of Human Capital, or the optics of Neoliberalism, but in view of the unitary school and polytechnic, you can leverage the development for the Amazon region in general and the Amazon in particular. Because despite the enormous financial resources by raising the state lacks public policies geared to the expansion of access to knowledge, especially through education. / A história da ocupação econômica da Amazônia e do Estado do Amazonas, em particular, está marcada por grandes momentos ou ciclos de desenvolvimento. O primeiro deles corresponde ao início da exploração econômica racional da colônia, iniciada por Sebastião José de Carvalho e Melo mais conhecido como Marquês de Pombal. O segundo corresponde à extração do látex da seringueira, período em que a borracha produzida a partir do látex da seringueira foi o grande baluarte na geração de riquezas na região. O terceiro período está relacionado ao momento histórico da implantação de “Grandes Projetos” desenvolvimentistas para a região capitaneados pelo governo federal e que se estende até os dias atuais. Período esse, que também ficou conhecido como da “Ocupação Recente”. É desse período o Projeto Zona Franca de Manaus (ZFM), surgido no bojo da chamada “Operação Amazônia”. O Projeto ZFM tem proporcionado vantagens econômicas para a região, sobremaneira para o Estado do Amazonas e principalmente para a cidade de Manaus, visto que com o advento da Zona Franca de Manaus o Estado elevou significativamente sua arrecadação. Este trabalho investiga as ações do governo estadual no sentido de desenvolver políticas públicas para otimização desses recursos principalmente na geração de conhecimento a partir do investimento em educação; particularmente no Ensino Médio e na Educação Profissional. Somente um investimento sério em educação, não na perspectiva economicista da Teoria do Capital Humano, nem na ótica do Neoliberalismo, mas na perspectiva da escola unitária e da politecnia, poderá alavancar o desenvolvimento para a Amazônia em geral e para o Amazonas em particular. Pois apesar dos vultosos recursos financeiros via arrecadação o Estado carece de Políticas Públicas voltadas para a ampliação do acesso ao conhecimento, principalmente via escolarização.

This thesis aims to gain a deeper understanding of relationships and sexuality of women at risk of social exclusion in Sri Lanka and the risk of violations of their sexual and reproductive health and rights (SRHR) that they might face. Individual qualitative interviews with migrant women workers (n=18) and men (n=18) in the Free Trade Zone (FTZ), women facing single motherhood (n=28) and women formerly involved in prostitution (n=15) were conducted. Conceptual approaches included gender, social navigation and SRHR. The interviews were analyzed using thematic analysis, qualitative content analysis and discourse analysis. Findings revealed that the migrant women workers negotiated norms of respectability in a society that highly stigmatizes FTZ women workers, while the men identified conflicting constructions of masculinity existing in the FTZ. The women facing single motherhood navigated oppressive and stigmatizing social forces, and the women in prostitution constructed themselves as respectable in opposition to their societal disvalue and marginalization. In order to retain an image of sexual innocence, unmarried women are likely to refrain from demanding or demonstrating SRHR knowledge and accessing services. Furthermore, gender power imbalances leave the women vulnerable to sexual persuasion, coercion and violence. Once pregnant, social, legal, and knowledge barriers hinder or delay them in accessing abortion services. Unmarried pregnant women are thus left with the alternatives of adoption, infanticide, and suicide or become stigmatized single mothers with risks of health and social exclusion for mother and child. Extreme marginalization and limited power make women in prostitution vulnerable to unsafe sex, rape and violence. In conclusion, these women are likely to face numerous and serious SRHR hazards. The complexity of gendered social circumstances and the SRHR implications demonstrated in this thesis, add to the SRHR knowledge in Sri Lanka, and should inform politicians and policy makers about the need to improve the situation of all women in Sri Lanka.

Made available in DSpace on 2015-05-07T14:27:04Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1980134 bytes, checksum: f49aaf4a6f960add8cd864a3b1ee5966 (MD5) Previous issue date: 2011-06-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The study of the Manaus Industrial Hub development model is important for its representativeness for the State of Amazonas and repercussion within the context of the Amazon region. This dissertation reviews this regional promotional policy through several perspectives with the purpose of shedding some light onto performed stages and the mechanisms applied in its evolution, pitching it against the legal security, an indispensable element for a Law-abiding Democratic State. The study starts off from a rereading of the theories underpinning the conceptual evolution of development both from the interdisciplinary standpoint of the economy, the history and of the economic law giving priority to those which directly or indirectly have influenced the conceptual basis of the Manaus Industrial Hub and showing the new dimensions, highlighting the issue of socioenvironmental sustainability, intrinsically applicable to the Amazon reality. As a whole, the main phases of the national development as sequenced starting from the thirties of the XX century the when the Brazilian State began to adopt developmental strategies until these days, emphasizing political and economic aspects, which have interfered in the readequability of the original proposal and have produced its current conformation, with a brief historical description the public policies, which have intended to interfere in the economic and industrial performance of the Amazon space resulting in the creation of the Manaus Free Trade Zone (ZFM) and of the Manaus Industrial Hub (PIM). The text puts forward some reflections on its main phases, contradictions, difficulties and perspectives and the repercussions resulting from the regulatory alterations at all levels, to, at the end, promote a study of the main constitutional and tributary focuses of the issue giving priority to the theme of legal security, probing into its real existence and effectiveness. / O estudo do modelo de desenvolvimento do Polo Industrial de Manaus reveste-se de importância pela sua representatividade para o Estado do Amazonas e repercussão no contexto da região Amazônica. A presente dissertação analisa essa política de promoção regional sob várias vertentes com a finalidade de compreender os estágios empreendidos e os mecanismos aplicados na sua evolução, confrontando-os com a segurança jurídica, elemento indispensável no Estado Democrático de Direito. O estudo parte da releitura de teorias que embasaram a evolução conceitual do desenvolvimento, tanto pela ótica interdisciplinar da economia, da história e do direito econômico, priorizando aquelas que direta ou indiretamente influenciaram a base conceitual do Polo Industrial de Manaus e apresentando as novas dimensões, com destaque para a questão da sustentabilidade socioambiental, intrinsecamente aplicável à realidade amazônica. No conjunto, são seqüenciadas as principais fases do desenvolvimento nacional, partindo dos anos trinta do século XX quando o Estado brasileiro passou a adotar estratégias desenvolvimentistas até os dias atuais, ressaltando aspectos políticos e econômicos que interferiram na readequação da proposta original e produziram a sua atual conformação, com breve relato histórico as políticas públicas que se propuseram a interferir no desenvolvimento econômico e industrial do espaço amazônico resultando na criação da Zona Franca de Manaus (ZFM) e do Polo Industrial de Manaus (PIM). O texto traz reflexões sobre suas principais fases, contradições, entraves e perspectivas e as repercussões decorrentes das alterações normativas em todos os níveis, para ao final promover um estudo dos principais enfoques constitucionais e tributários da questão, com prioridade para o tema da segurança jurídica, perquirindo sobre a sua real existência e eficácia.

Este trabalho avalia os efeitos dos incentivos fiscais concedidos às indústrias instaladas na Zona Franca de Manaus na criação e distribuição de riqueza. A plataforma teórica tem como pilares as teorias sobre comércio exterior e a dos stakeholders, aliadas aos conceitos relativos às políticas de desenvolvimento econômico, às políticas de desenvolvimento industrial e aos incentivos fiscais. O modelo industrial Zona Franca de Manaus é caracterizado como Zona de Livre Comércio. Discute-se os conceitos, vantagens, desvantagens da Demonstração de Valor Adicionado (DVA) como instrumento contábil para medir a criação e distribuição de riqueza. A amostra deste estudo foi selecionada entre as indústrias instaladas na ZFM que publicam as demonstrações financeiras do banco de dados mantidos pela FIPECAFI, base para a edição Melhores e Maiores, da Revista Exame. Dentre essas empresas foram selecionadas 30 (trinta) para análise quanto à forma de contabilização dos incentivos fiscais, totalizando 150 (cento e cinquenta) demonstrações contábeis no período de 2003 a 2007. Para a análise de criação e distribuição de riqueza foram selecionadas todas as indústrias que elaboram e/ou divulgam a Demonstração de Valor Adicionado (DVA). Foram analisadas ao total 73 Demonstrações de Valor Adicionado para o período de 2003 a 2007 e comparadas a criação e a distribuição de riqueza com outros grupos de indústrias, localizados fora da Zona Franca de Manaus. Foram analisados os setores de autoindústria, bens de consumo e indústrias digital e de eletroeletrônicos e um grupo de controle de empresas pares, escolhidas em função da similaridade do setor de atuação e faturamentos. Para a comparação da forma de contabilização dos incentivos fiscais, especificamente o ICMS, foi utilizada a técnica de análise de conteúdo e estatística descritiva entre os grupos que contabilizam de forma correta e os que contabilizam de forma errada. Foram encontradas quatro formas de contabilização, nas quais se destacam 66,7% que contabilizam de forma errada e 20% de forma correta. Para a análise da criação de riqueza pelas empresas foram utilizadas as técnicas estatística análise de regressão e teste de média. Pela técnica de regressão linear as empresas industriais instaladas na Zona Franca de Manaus criam, em média, 30,96% de riqueza em função do faturamento, enquanto as empresas pares situadas fora dessa região criam, em média, 45,08%. Ao aplicar o teste de média, as empresas situadas na Zona Franca de Manaus, criam, em média 31,07% ao passo que as empresas pares situadas fora criam, em média, 54,36%. Destaque-se o fato de que as empresas industriais instaladas na Zona Franca de Manaus que contabilizam os incentivos fiscais, de maneira errada, especificamente o ICMS, evidenciam e publicam, de maneira equivocada, a criação de riqueza, em média, de 42,85% pela regressão linear e 32,41% pela média. Para a distribuição de riqueza foi pesquisada a distribuição para três grupos: pessoal, governos e proprietários. Foi utilizado o teste de média e os achados mostram que enquanto as empresas industriais instaladas na ZFM distribuem 27,28%, 54,42% e 1,82% aos empregados, governos e proprietários, respectivamente, as empresas pares situadas fora distribuem 36,31%, 41,54% e 6,44%, respectivamente. Os resultados finais da pesquisa chegam à conclusão que os incentivos fiscais concedidos pelo modelo industrial Zona Franca de Manaus às indústrias instaladas naquela região criam menos riqueza do que os mesmos setores ou similares instalados fora e sem os incentivos fiscais e distribuem menos riqueza aos empregados e aos proprietários, mas possuem efeitos positivos na parcela de riqueza distribuída aos governos, em função da riqueza criada. / This thesis assesses the effects of tax incentives granted to industrial enterprises located at the Manaus Free Trade Zone as far as generation and distribution of wealth goes. The theories of foreign trade and of stakeholders are the foundation, alongside concepts concerning policies of industrial development and tax incentives. The Free Trade Zone industrial model is characterized as a zone of free trade in its own right. Topics of discussion include the concepts, advantages, and disadvantages of Value Added Statements (VAS) as an accounting tool to measure the creation and distribution of wealth. The research sample was selected among the enterprises operating within MFTZ that disclose financial statements at the database kept by Fipecafi, which in turn feeds the issues of Maiores e Melhores, published by Exame Magazine. Thirty enterprises were then selected for analysis as to the way of accounting tax incentives, totaling 150 (a hundred and fifty) accounting statements in the period comprised between 2003 and 2007. All the industrial enterprises which produce and/or publish Value Added Statements were used in the part dedicated to the analysis of creation and distribution of wealth. On the whole, seventy three Value Added Statements were studied for the 2003-2007 period, and these were compared with the creation and distribution of wealth by other enterprises selected and set up outside Manaus Free Trade Zone. The sectors selected were automobile, consumer goods, digital products, and electric-electronic goods, together with a counterpart control group, chosen due to similarities in type of product and income. In order to compare the way tax incentives, in special ICMS (Value Added Tax on Sale and Services) are accounted, the content technique and the descriptive analysis were used with both, the groups that account these incentives correctly and the ones that do so incorrectly. Four accounting possibilities were found, and among them the emphasis lies on a 66.7% of wrong accounting manner, and a 20% of correct accounting manner. In order to perform the analysis of wealth creation by enterprises, the study resorted to regression analysis and mean test. The linear regression technique showed that industrial enterprises within MFTZ generate around 30.96% of wealth due to income, while counterpart enterprises located elsewhere generate an average 45.08%. The mean test demonstrates that enterprises located within the MFTZ create an average 31.07%, whereas the control group generates an average 54.39% wealth. It must be emphasized that enterprises that are placed within MFTZ, account tax incentives, especially ICMS incorrectly, disclose and publish wealth creation in the wrong way are an average 42.85% by linear regression and an average 32.41% by mean test. As to wealth distribution, three groups of recipients of wealth produced were analyzed: employees, governments, and shareholders. The mean test was used and the findings show that whereas enterprises in MFTZ dispense 27.85, 54.42%, and 1.82% respectively to employees, governments and shareholders, the control group distributes 36.31%, 41.54%, and 6,44% respectively. The final results of the research point to the conclusion that tax incentives granted by the industrial model of Manaus Free Trade Zone to enterprises located in that region generate less wealth than counterpart enterprises located outside the zone and which do not benefit from those incentives; besides, they distribute less wealth to employees and shareholders, but perform positively as to share of wealth granted to governments due to the wealth created.

兩岸經貿在政治的隔閡與反復中，從小到大，從封閉到逐漸開放。在這個過程中，兩岸資金融通的不斷擴大成為這場華麗經濟表演的背景。但隨著人民幣在國際舞台角色變化，兩岸貨幣流通從背景中走出，金融合作發展甚至可能成為兩岸經濟未來的最重要之組成。 從法律角度審視兩岸跨境資金流通，繁瑣的管制措施與複雜的法律體系正在逐漸消減。從直接投資角度而言，對外中國大陸不斷推動外商投資企業法規的改制以吸引外商投資；對內則努力減少中國企業融資阻礙，以推動中國大陸企業走出去。而台灣雖然對於陸資仍然保持著較大的戒心，亦逐步放開對大陸投資管制，並開放陸資來台來台促進經濟發展。從間接投資角度而言，中國大陸逐步放開資本項下的管制， QDII、QFII等投資管道不斷推陳出新，更加開放的未來成為可能。 而在這場以人民幣國際化為目的的改革中，自貿區扮演了急先鋒的角色。自貿區階段式的政策開放有著中國大陸改革和法律變遷的典型特征，「試點—推廣」模式使自貿區走在了人民幣國際化的最前沿。而台灣的自由經濟示範區卻步入了困境。 自貿區的現在很大可能將會是中國大陸的未來，人民幣國際化成為一個大概率事件。面對這種未來，台灣可以如何應對？從法律角度而言，本文提出以下四個建議：1．推動兩岸貿易以本幣結算，深化兩岸經貿往來；2．建立雙邊貨幣交換機制，共同推動人民幣區域化及國際化；3．推動兩岸資本市場的交流與合作，建構台灣為人民幣離岸中心；4．推動兩岸金融監理合作、建置兩岸金融防火牆。 / The economic and trade have developed since 1980s though faced with the political barriers. The two sides is expected to work together in peace in the future. From the perspective of cross-border capital flow, the two sides set up a complicated and complex control measures, forming a complex legal system. From the view of direct investment, China is currently promoting the restructuring of foreign investment enterprises and regulations to attract foreign investment. Reducing the financing pressure of Chinese enterprises and promoting the Chinese mainland enterprises to go out become one of the focus of the mainland policy. However, Taiwan resist the Chinese capital. From the perspective of indirect investment, China's mainland is currently expanding various investment pipelines, such as QDII, QFII, etc.. In the future, capital of cross-border capital flows will be more convenient. Taiwan also has more space to intervene. The establishment of free trade zone has become the pioneer of China's financial reform, and its development has been the most advanced in the financial reform, capital projects and the internationalization of RMB. Negative list and a series of financial reform measures will gradually move to the country. Taiwan's free economic demonstration zone has entered a difficult situation. Facing such a future, from a legal point of view, this paper puts forward the following five suggestions: 1. Promote cross-strait trade in local currency settlement, deepen economic and trade exchanges between the two sides; 2. The establishment of bilateral currency exchange mechanism, and jointly promote the RMB regionalization and internationalization; 3. To promote exchanges and cooperation on both sides of the capital market, build Taiwan as an offshore RMB Centre; 4. To promote cross-strait financial supervisory cooperation, build cross-strait financial firewall.