本研究欲探討我國公司治理相關法規文字及其運作之解讀可能產生之問題，從95 年度證券交易法之修正條文中，辨認以下釋例來檢視問題： 1.「會計主管」與「主辦會計」之意義是否相同？ 2.審計委員會之組成究應包括全部或部分之獨立董事？ 3.獨立董事究應參加一個或多個委員會？ 4.審計委員會及其成員行使職權之方式是否不同？ 5.獨立董事針對證交法第十四之三條之事項所表示之保留意見是否為反對意見？ 此外，本研究另外探討法規閱讀者對以上問題的認知是否因其學業背景而有不同？ 本研究以政治大學法律系、會計系、法律所、會計所、EMBA 學生為受測者，發放問卷，結果發現法規閱讀者對於這些法規用字認知很分歧。立法者在起草這些法規時，應考慮到法規適用者，將法規文字訂定得更加明確，且合理，自然可讀性可提高。 / This research is to discuss about some possible problems in perceiving the law wording in the articles in the Securities and Exchange Act revised in 2006. It examines problems by identifying the following examples: 1. Do ”accounting officer” and “in-charge accountant” mean the same? 2. Shall the audit committees be composed of the entire number of independent directors or just some independent directors? 3. Shall independent directors attend only one or more than one committees? 4. Is there any difference between audit committees and independent directors in the modes of exercise? 5. Does the qualified opinion of independent directors on the Article 14-3 in the Securities and Exchange Act mean dissenting opinion? This research will study if the perceptions of readers differ because of their academic backgrounds. This research uses questionnaires to obtain opinions of students from the Departments of Accounting, Law, and EMBA. The analysis in this research shows that readers have large differences in the perceptions of the laws and regulations. When drafting the laws and regulations, legislators should think about the users. They should make the laws and regulations more definite and reasonable, which will enhance the readability.

The aim of this work has been to investigate how it is that it sometimes can be difficult for special educators to gain access by teachers to the classroom/lesson to make observations. A partial order has been to determine whether the special educator can curb the negative response from the teacher in question, concerning access to the classroom/lesson.   The survey has a phenomenological perspective as the basis of the test procedures and the analyses made. Phenomenology has as its starting point that the human does not perceive the world in the same way, and that she has different motives and intentions for her actions. In order to understand why the human act like she does, you have to create an image of the personal meaning behind this action. To create this image, I have implemented conversational interviews with five teachers at a high school, in central Sweden.   The investigation revealed that it is missing that the school's teachers are clearly informed of which laws and regulations the special educator is subordinate to. None of the teachers had been informed by their headmaster on the importance of cooperation with the special educator. This means that when the special educator visits and because of confidentiality has been unable to tell us why, the special educator could be perceived as checking the teacher.   To inform before the visit about how the visit should be done, and what the purpose of the visit is are very important factors to make the teachers in the study to feel comfortable with having a special educator in the classroom. There were teachers in the study who demanded answers as to why the visit would take place, in order to let in special educator in the classroom. It was, however, none of the teachers who denied the special educator access to the classroom/lesson due to unwillingness, but there were underlying factors such as to protect students and provide them with an environment conducive to work.   Based on the descriptions, given by the teachers in the study, it appears as if the cooperation between all concerned to create good conditions for the pupils fails.

Orientador: Edgard Antonio Pereira / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-10T06:22:15Z (GMT). No. of bitstreams: 1 Laplane_Marcelo_D.pdf: 1088131 bytes, checksum: 6b8eb4bbde7af969af761b57d5b2debc (MD5) Previous issue date: 2006 / Resumo: Na presente dissertação o setor elétrico é utilizado como mote para discutir e caracterizar o conceito de ¿custo regulatório¿. Ademais, realiza-se aqui uma tentativa de medi-lo através da avaliação da comparação entre a rentabilidade das distribuidoras de energia elétrica e o custo de oportunidade de seus investimentos. Para contextualizar o problema é feita uma descrição das características da indústria elétrica, dos mecanismos de regulação de monopólios e de seus limites. Os resultados encontrados mostram que o conceito convencional de ¿custo regulatório¿ deve ser relativizado e que um mercado bem regulado pode funcionar melhor do que um desregulado / Abstract: Not informed. / Doutorado / Mestre em Ciências Econômicas

Orientadores: Sergio Luiz Monteiro Salles Filho, Sergio Medeiros Paulino de Carvalho / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Geociências / Made available in DSpace on 2018-08-07T06:18:29Z (GMT). No. of bitstreams: 1 Yamamura_Simone_M.pdf: 871039 bytes, checksum: b6d95e812c725ab95233dd7bc308c971 (MD5) Previous issue date: 2006 / Resumo: A produção e a comercialização de plantas transgênicas encontram-se atualmente circundadas por uma série de discussões e debates, pois envolvem a utilização da: engenharia genética para a promoção de inovações no campo científico e tecnológico e para a criação de valor econômico. Os organismos geneticamente modificados ensejam questionamentos nas áreas as mais diversas, como a ambiental, a política, a econômica, a jurídica, a social, a ética, a religiosa e a filosófica; tratá-las conjuntamente e de modo harmônico é tarefa das mais difíceis. Um dos temas que dizem respeito às plantas transgêniéas, especialmente devido à sua intrínseca relação com a pesquisa e o comércio; é o da propriedade intelectual. Os marcos regulatórios internacionais e nacionais que tratam de direitos de propriedade intelectual associados' às plantas transgênicas, bem como os marcos regulatórios que se relacionam ao seu desenvolvimento e comercialização, formam um quadro jurídico complexo e imbricado, que influencia a pesquisa e geração de negócios com transgênicos. Neste trabalho são analisados, em nível internacional, os acordos da Organização Mundial do Comércio referentes à propriedade intelectual, às ,medidas sanitárias e fitossanitárias e às barreiras técnicas ao comércio; as convenções para a proteção de obtenções vegetais; a Convenção da Diversidade Biológica; e o Protocolo, de Cartagena. Em nível nacional, são analisadas a Lei de Propriedade Industrial, a Lei de Proteção de Cultivares, a Lei de Biossegurança e a Medida Provisória de acesso ao patrimônio genético brasileiro. A partir dessas análises, são apontadas tendências para o futuro do aparato regulatório e para a pesquisa, desenvolvimento e geração de negócios com plantas transgênicas. Uma melhor compreensão de tais marcos regulatórios e.de suas implicações contribui para o aproveitamento do potencial brasileiro - o qual passa pela definição de um quadro regulatório claro e coeso, que atenda às prescrições internacionais e às necessidades nacionais, aliado a políticas de incentivo a outros elementos impulsionadores da inovação local / Abstract: Nowadays, the production and marketing of transgenic plants are involved in a series of discussions and debates, as they concern the use of genetic engineering for the promotion of innovations in the fields of science and technology and for the creation of economic value. Genetically modified organisms bring questions in various areas, such as environrnent, politics, economy, law, soc~ety, ethics, religion and philosophy; dealing with them joint1y and harmoniously is such a difficult task. One of the subjects which refer to transgenic plants, especially due to its intrinsec relation to research and commerce, is intellectual property. The international and national regulatory frameworks which tackle intellectual property rights associated to transgenic plants, as well as regulatory frameworks related to their development and.marketing, form a complex and overlapping legal scenario, which influences research and business with transgenic products. This work analyses, at international level, the agreements from the World Trade Organisation regarding intellectual property, sanitary and phytosanitary measures and technical barriers to trade; the conventions for the protection of new varieties of plants; the Convention on Biological Diversity; and the Cartagena Protocol. At national levei, the Industrial Property Law, the Varieties' Protection Law, the Biosecurity Law and the Provisional Measure for the access to Brazilian genetic resources are analysed. From these analyses, tendencies are indicated concerning the future of regulatory frameworks: and research, development and business with transgenic plants. A better comprehension of such regulatory frameworks and of their implications contributes to the use of Brazilian potential - it encompasses the definition of a clear and coherent legal scenario, which keeps up with international prescriptions and national necessities, along with policies for the incentive of other elements essential to local innovation / Mestrado / Mestre em Política Científica e Tecnológica

As financial crime increases, banks face greater challenges in preventing money laundering.Since it is the employees of the Anti-Money Laundering (AML)-departments who play acrucial role in combating money laundering, this study will examine their attitudes andprofessional role. The study uses a qualitative method, where semi-structured interviewswere used for data collection. To continuously revise and further develop, an inductiveexploratory approach has been used. The study's theoretical framework is based oninstitutional theory, profession theory and theory of legitimacy, which together helped tocreate an analysis of the collected data. The results of the study indicate that the AMLdepartment is not only a recipient of external regulations but also plays an active role in thebank's ethical obligations. It also appears that employees' motivation is not primarily drivenby compliance with laws and regulations. Instead, the motivation lies in contributingpositively to society. The contribution to society strengthens the professional identity ofthe professional role. In their day-to-day work, AML-staff face significant challenges relatedto bank secrecy, which limit the possibilities for information exchange between banks andthus make it difficult to effectively combat money laundering.

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.

Nas últimas décadas, o tema "meio ambiente" tem se tornado alvo cada vez maior de discussão, dado a grande dependência, em escala mundial, da energia gerada por combustíveis fósseis, os quais são finitos. Dessa forma, buscam-se alternativas à geração de energia hoje predominante focadas na sustentabilidade e na utilização de fontes limpas e renováveis. Nesse contexto, o estímulo ao uso de fontes de energia renováveis tem crescido não só no Brasil como no exterior. Dentre as diversas possibilidades temos, a energia eólica que, dado o estágio atual de maturidade de sua indústria, a diminuição dos preços dos aerogeradores à medida que a tecnologia evolui e os incentivos dados pelo governo federal à construção de usinas eólicas, tem aumentado ano a ano sua participação na matriz energética brasileira, atualmente em 1,78%, com perspectiva de chegar aproximadamente em 9% até 2021, segundo dados da ANEEL e da ABEEólica (Associação Brasileira de Energia Eólica). Além disso, é mister ressaltar que a utilização em larga escala da matriz eólica para a produção de energia elétrica tem o objetivo de diminuir a dependência da produção de energia por meio de combustíveis fósseis, os quais não são renováveis e são extremamente poluentes. Assim, tendo em vista o aumento da competitividade da geração de energia eólica no Brasil nos últimos anos, objetiva-se, por meio da presente monografia, analisar inicialmente a atual indústria de geração de energia elétrica sob o novo marco regulatório e, em seguida, a especificidade da indústria de geração de energia eólica, a potencialidade de geração de energia eólica no Brasil, a regulação específica incidente sobre tal geração de energia, em consonância com o novo marco regulatório do setor elétrico e os incentivos para sua produção no Brasil. / MBA Executivo (especialização em Administração) - Universidade Federal do Rio de Janeiro. Instituto de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, 2013. / Bibliografia: p. [22-25]

Healthcare systems play a critical role in ensuring people's health. Establishing accurate diagnoses is a vital element of this process. As sources highlight misdiagnoses and missed diagnoses as a common issue, a solution must be sought. Diagnostic errors are common in the emergency departments, which has been recognized as a stressful work environment. Today's industries are forced to deal with rapidly changing technological advances that result in reshaped systems, products, and services. Artificial Intelligence (AI) is one of such technologies that can work as a solution to diagnosis issues but comes with technical, ethical and legal challenges. Hence, the thesis intends to investigate how AI can affect the accuracy of diagnosis as well as how its integration in healthcare relates to the technical, ethical and legal aspects. The thesis begins with a literature review, which serves as a theoretical foundation and allows for a conceptual framework to be formed. The conceptual framework is used to select interviewees, which results in 12 interviews with professors, researchers, doctors and politicians. In addition, a survey is conducted to obtain the general public’s opinion on the matter. The findings present that AI is already mature enough to make more accurate diagnoses than doctors as well as release burden from medical practitioners in the form of administrative tasks. One obstacle is the incomplete data available since laws hinder sharing of patient data. Furthermore, the AI algorithms must be fit for all social minorities and not demonstrate racial discrimination. The European AI Alliance was established in 2018 with the aim to keep the technology in check. Similar initiatives can be created on a national- and regional level to maintain some form of control over its proper use. / Sjukvårdssystem utgör en avgörande roll för att säkerställa människors välmående och hälsa. Att fastställa korrekta diagnoser är en viktig del av denna process. Enligt källor är feldiagnoser och uteblivna diagnoser ett vanligt problem och bör därför lösas. Diagnostiska fel är vanligt förekommande på akutmottagningar, vilka karaktäriseras som en stressig arbetsmiljö. Dagens industrier tvingas hantera snabbt föränderliga tekniska framsteg som resulterar i omformade system, produkter och tjänster. Artificiell Intelligens (AI) är en av sådana tekniker som kan fungera som en lösning på diagnosfrågor. Dock kommer den med tekniska, etiska och legala utmaningar. Examensarbetet avser därför att undersöka hur AI kan påverka diagnosens precision samt hur integrationen i vården relaterar till de tekniska, etiska och legala aspekterna. Rapporten inleds med en litteraturstudie, vilket fungerar som en teoretisk grund och bidrar till att skapa ett konceptuellt ramverk. Det konceptuella ramverket används för att välja intervjupersoner, vilket resulterar i 12 intervjuer med professorer, forskare, läkare och politiker. Dessutom genomförs en enkätundersökning för att få allmänhetens åsikt i frågan. Rapportens resultat visar att AI redan är tillräckligt utvecklad för att göra en mer precisionssäker diagnos än en läkare samt kan avlasta läkare i form av administrativa uppgifter. Ett hinder är att den data som finns tillgänglig är ofullständig på grund av lagar som hindrar delning av patientdata. AI-algoritmerna måste dessutom vara lämpliga för alla sociala minoriteter och inte leda till rasdiskriminering. European AI Alliance grundades 2018 med målet att hålla tekniken i schack i förhållande till de etiska och legala aspekterna. Liknande initiativ kan skapas på nationell och regional nivå för att bibehålla någon form av kontroll över dess korrekta användning.

L’étude de la règle de droit en Chine dans le cadre étatique met en valeur une première forme de son hybridité. Qu’il s’agisse de la mixité constatée entre un héritage de droit impérial - assez difficilement évaluable -, et l’incorporation de structures, de concepts et de techniques de droit étranger dans le système juridique chinois, la règle de droit chinoise est le produit d’une dynamique évolutive marquée par l’adaptabilité du système juridique chinois aux nouvelles exigences contemporaines. À ce titre, la matière civile incarne par excellence les problématiques de la modernisation du système juridique chinois et l’adoption du tout premier Code civil de la RPC en est un parfait témoin. Plus particulièrement, il ressort de cette étude que cette mixité résulte d’une approche pragmatique du droit que l’on retrouve notamment dans le déroulement du procès civil. Abordé sous l’angle de la procédure civile, le procès chinois incarne un idéal de justice qui ne se réduit pas à l’activité juridictionnelle du juge. La mobilisation des différents modes de résolution des conflits au service d’une justice qui se veut efficace s’inscrit dans l’évolution, plus largement constatée, d’une justice de moins en moins contentieuse. Outre la présentation d’une culture juridique et judiciaire étrangère encore trop souvent méconnue des juristes français, la présente étude a pour objectif de mettre en valeur les particularités du système juridique chinois au regard du système français tout en recherchant, dans la mesure du possible, leurs possibles points de convergence. / The study of laws and regulations in the Chinese State structure highlights their hybridity. This hybridity is a mixture of imperial law – whose legacy’s assessment is not without difficulties – and the incorporation of foreign structures, concepts and techniques in the Chinese legal system. Current Chinese laws and regulations are product of this dynamic evolution, which is characterized by their adaptability to new and modern legal requirements. As such, the civil law field represents, par excellence, the issues of modernizing the Chinese legal system and the first Chinese civil law code is one of the best examples. This study especially shows that this hybridity is a result of a pragmatic approach to law, which can be found in the civil trial. Civil trial is studied here from the perspective of civil law procedure and shows an ideal concept of justice, which cannot be reduced to the judge’s power of adjudication. The mobilization of different ways of dispute resolution in order to serve justice efficiency is part of the more global evolution of justice, which has become less and less contentious.Apart from presenting of a foreign legal and judicial culture, which is still not widely known in France, the aim of this study is to emphasize particularities of the Chinese legal system compared to the French one while searching for their potential points of convergence. / 在国家法的层面研究中国的法律规则会让我们看到其中的混合性。一方面是难以[用今天的价值观]评价的帝制时期法律遗产，另一方面则是那些已经融入中国法律体系中的外国法律结构、概念和技术，中国法上的规则结合了这两种不同的因素，并成为法律体系不断适应时代要求的那种进化动力的产物。在此视角下，民法最完美地体现了中国法律体系现代化中呈现的问题意识，其中《民法总则》的颁布就是最好的见证。本研究尤其希望证明，中国法律的混合性与实用性相联，在民事诉讼中尤为明显。从民事诉讼来看，中国的诉讼所表现出的正义理念绝不仅限于法官的判决活动。以发展多样纠纷解决方式为正义效率服务的目标也最终来源于追求“无讼”的正义理想。除了给法国法学家介绍还不太知道的外国法律和司法文化以外，本研究的目的还有在与法国体系的对比中呈现中国法律体系的特点，并同时找到两者之间可能的相似之处.

La préservation de la santé et de la sécurité du travailleur est aujourd'hui dans le langage de la gestion, du management et progressivement des juristes, liée au concept de « responsabilité sociale d’entreprise ». Les employeurs doivent en tenir compte dans leurs décisions pour tenter de s'assurer l’adhésion des salariés et contribuer à la préservation d’un environnement plus sain. Ces idées, dont les contours manquent parfois de précision, intègrent progressivement le droit positif. Ainsi, à l’aune de son obligation de sécurité de résultat, dont la violation présente le caractère de faute inexcusable, il incombe à l’employeur, en cas de lien du préjudice subi avec le travail, une réparation allant jusqu’à s’étendre aux préjudices jadis exclus par le livre IV du Code de la sécurité sociale. Il est possible de considérer qu'il s'agit d'une rupture de l’équilibre du régime accordant le bénéfice d’une présomption d’imputabilité au salarié, en contrepartie d’une réparation uniquement forfaitaire, avec éventuellement un complément en cas de faute inexcusable. On peut se demander si au-delà des contraintes normatives qui l’y obligent, l’employeur ne doit adopter un «management de la santé » destinée à assurer le fonctionnement immédiat de l'entreprise et à terme la pérennité de son capital humain. / To save health and safety at work is today, in the language of the management and step-by-step of lawyers, bound with the notion of “corporate social responsibility”. Beyond legal pressures progressively integrated in the positive law, employers must take care about them in their decisions to have the adhesion of employees and to contribute to the conservation of a healthy environment. Goals are as those including by the “triple bottom line” of Elkington (economic, social and legal), as those corresponding to the logic via media and politicians with the management of the appearance of the firm. In addition, it’s possible to ask you: how long can we continue to have a balance about responsibility and reparation around health and safety? How firms can succeed with taking care about interests of actual and future employees too? The answer ask you to study how France choose a “corporate social responsibility” with an important place for the State in opposition of what could be prefered by some authors. But the problem is that this system can be excessively interpreted by Judges. They often accept the responsibility of the employer in cases while it’s not sure that he (or the activity of the firm) created the risk. In addition, the French “corporate social responsibility” can’t be adapted enough and quickly as it’s necessary concerning health and safety at work. That is why, you must see if other ways can been more satisfying. They can be with the same persons (employers and employees or their representatives) or with others stakeholders. It don’t mean that the State can’t be have a role in the “corporate social responsibility” about health and safety at work. But it’s important to see if it can be interesting to give firms possibilities to act voluntarily and ask you if we have to change the repartition of powers concerning this questions in France. An independent control of results must be planned.