Univ., Diss--Leeds, 2001.

Crítica del libro Contratos Modernos: elementos esenciales y reglas aplicables para acuerdos comerciales de Alfredo F. Soria Aguilar y Madeleine Osterling Letts.

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This thesis deals with application issues of taxation of royalties on example of a company engaged in international trade with footwear and clothing. It shows how to aply taxes on the royalty paid between subsidiary located in the Czech Republic and the parent company based in Great Britain, on the basis of the license agreement. The work is a legal analysis of legislative sources and comparative analysis of Article 12 royalties in double taxation conventions concluded between the Czech Republic and OECD member countries.

Les savoir-faire traditionnels ont été pendant longtemps considérés comme ayant peu d'intérêt. Leur reconnaissance internationale s'est faite à la conférence de Rio de 1992 à travers la convention sur la diversité biologique. Cette reconnaissance et la signature de l'accord sur la propriété intellectuelle de 1994 (ADPIC) ont entraîné de la part des pays du Sud (principalement) des questions auxquelles le droit et, plus particulièrement le droit de la propriété intellectuelle (DPI) ont du mal à répondre. La principale étant quel type de protection juridique apporter aux savoir-faire traditionnels et plus particulièrement à ceux liés à la biodiversité. Le DPI a non seulement du mal à cerner quels sont les droits et avantages à accorder aux détenteurs de ces savoirs, mais aussi et surtout, à cerner cette notion de savoir-faire traditionnel. Il a d'autant plus de mal à répondre aux questions soulevées par cette notion, que les débats juridiques sont le plus souvent dirigés par des intérêts économiques et politiques où s'affrontent deux conceptions très différentes de la protection juridique des savoir-faire traditionnels. Celle des Etats du Nord qui ont une conception privative du dpi, dont le but est de maîtriser ''l'utilisation scientifique et commerciale des savoirs traditionnels'' et celle des Etats du Sud qui ont une vision collective, communautaire de la protection de leurs savoirs dans le but de ''protéger l'intégrité des savoirs traditionnels''. La principale réponse apportée jusqu'à présent sur le plan international est le brevet, celui-ci semble, pourtant, peu adapté à ces savoir collectifs et ancestraux. En fait, derrière cette notion de savoir-faire traditionnel, se profile une question essentielle, celle de l'accès aux ressources génétiques et aux savoir-faire traditionnels. Ce travail a pour but d'explorer de nouvelles alternatives à la propriété intellectuelle. / The traditional know-how were considered for a long time as having not much interest. Their international recognition was made at the Rio Conference of 1992, through the Convention on Biological Diversity. This recognition and the signing of the Agreement on the Aspects of Trade-Related Intellectual Property Rights of 1994 (TRIPS) have led the countries of the South mainly, to raise questions to which the law and, more particularly the law of the intellectual property (DPI) are struggling to answer. The main question is to know the nature of the legal protection given to traditional know-how and more particularly to those related to biodiversity. The DIP not only has difficulty in identifying the nature of the rights and benefits to be granted to the holders of this knowledge, but above all, in identifying this notion of traditional know-how. The DIP struggle to address the issues as legal débats are generally lead by political and economical interests where two very different conceptions of the legal protection of traditional know-how confront each other. The one of northern states that have a private and utilitarian conception. That of northern states that have a private and utilitarian conception. The aim is, with DPI, to control the scientific and commercial use of know-how. The one of southern states that have a collective or even community vision of the protection of their knowledge in order to protect the integrity - spiritual, cultural and social - of traditional knowledge. The main international answer today is the certificate. However, this one doesn’t fit well these traditional collective and ancestral know-how. In fact, behind this notion of traditional know-how, there is a key issue, that of access to genetic resources and traditional know-how. The ambition assigned to this thesis (PhD) is to explore new alternatives to intellectual property, in order to find a regime appropriate legal framework for traditional know-how.

In this thesis an aid financed attempt to transfer technical training know- how in the form of consultancy support is described and analysed. Between 1992 and 1996 Swedish consultants acted as advisers during the establishment phase of the Aswan training centre. The primary aim of the centre was to supply the hydro power plants on the Nile with skilled staff. The general aim of the study was to describe, analyse and explain issues shaping the training at the centre and the influence of the consultants. The organisation of work at plants in Sweden and Egypt was investigated, as was the Swedish training centre where the consult­ants worked. Theories about development, aid and technology transfer are used to explore the theoretical base underpinning decisions to use aid resources in the form of consultancy services. Data was collected through participatory research during eight months. The empirical ana­lysis is inspired by Basil Bernstein's conceptual framework on the reconstruction of society, while the wider perspective relies on a world system theory. The findings reveal that a gap theory with a presumed trickle down effect justified the use of aid-resources. The use of con­sultants is explained by a market oriented approach, both in the Swe­dish aid authority and the Swedish training centre. In Sweden, the work was earned out by autonomous groups under market conditions with explicit time control. In Egypt, work was hierarchically organised with a plan economy system and strict control of material. In both countries the focus was on reliable production and optimal maintenance of equip­ment. In Egypt, creation of employment opportunities and staff social security was emphasised. Courtesy rules, the local staff's view of the consultants presence as a gift, the consultants view of themselves as salesmen and the contractual stipulation positioning them as advisers contributed to disguising inherent conflicts. Although the operational goals were reached, the training developed into a system where the local order of work was recreated. The findings indicate that dependency decreased regarding planning and implementation of training while it increased with respect to training equipment and learning material. / digitalisering@umu

The last two centuries have been distinguished by technological innovation, liberalization and globalization of the world economy. Out of this environment the multinational enterprises (MNEs) have arisen -seeking the best profit opportunities around the world without consideration to poverty and equality in the host countries. This has raised the interest of the present study where the objective is to assess the impact MNEs have on the host country in terms of transferring know-how. By testing two hypotheses, the study attempts to analyze whether MNEs entail a transfer of skills and also identifies the extent to which MNEs are a potential source of skill-upgrading. The research is realized by a qualitative minor field study in Dakar where 24 semi-structured interviews are carried out at three MNEs and three Senegalese enterprises. The interviews are jointly analyzed with a theoretical framework in order to determinate if there are significant differences between the two types of enterprises concerning the wage-setting, working conditions as well as transfer of know-how. The result shows that MNEs have more training opportunities then local enterprises, the working conditions do not differ significantly. Further there is no evidence found for MNEs paying higher wages then local enterprises judged by the general attitude of the interviewees. It is therefore assumed to be some labor mobility, implying that the training contributed by MNEs might work a source of skill-upgrade for the workforce in Dakar.

<p>The last two centuries have been distinguished by technological innovation, liberalization and globalization of the world economy. Out of this environment the multinational enterprises (MNEs) have arisen -seeking the best profit opportunities around the world without consideration to poverty and equality in the host countries. This has raised the interest of the present study where the objective is to assess the impact MNEs have on the host country in terms of transferring know-how. By testing two hypotheses, the study attempts to analyze whether MNEs entail a transfer of skills and also identifies the extent to which MNEs are a potential source of skill-upgrading. The research is realized by a qualitative minor field study in Dakar where 24 semi-structured interviews are carried out at three MNEs and three Senegalese enterprises. The interviews are jointly analyzed with a theoretical framework in order to determinate if there are significant differences between the two types of enterprises concerning the wage-setting, working conditions as well as transfer of know-how. The result shows that MNEs have more training opportunities then local enterprises, the working conditions do not differ significantly. Further there is no evidence found for MNEs paying higher wages then local enterprises judged by the general attitude of the interviewees. It is therefore assumed to be some labor mobility, implying that the training contributed by MNEs might work a source of skill-upgrade for the workforce in Dakar.</p>

Universiẗat, Diss.--Hannover, 2005.