Fundação Carlos Chagas Filho de Amparo a Pesquisa do Estado do Rio de Janeiro / O presente trabalho destina-se a analisar as relações diplomáticas entre o Brasil e Portugal sobre a questão da independência da África lusófona. Até 1961, verifica-se a manutenção de uma relação privilegiada com a pátria lusitana, traduzida no incondicional apoio brasileiro prestado aos assuntos do interesse de Portugal que se colocavam nos foros internacionais, como por exemplo, a questão da descolonização africana, no âmbito da ONU.A Política Externa Independente, projeto formulado em 1961 pelo então Presidente Jânio Quadros e seu Chanceler, Afonso Arinos de Melo Franco, visava a renovação da ação externa do país. O anticolonialismo e a defesa da autodeterminação dos povos faziam parte das formulações da PEI, que, entretanto, acabou encontrando grandes dificuldades para manter a coerência no posicionamento brasileiro na ONU, diante do processo de descolonização dos territórios portugueses na África. Portugal manteve, durante todo o período analisado (1958-1964), uma forte estratégia de defesa da manutenção de seus territórios ultramarinos. O Brasil, por sua vez, encontrou, principalmente no nível interno, os maiores obstáculos para manter uma conduta assertiva na matéria colonial. A leitura das fontes primárias, bem como dos livros escritos pelos Chanceleres da PEI, constituiu importante metodologia para a comprovação de que houve contradições e abstenções por parte do Brasil, sobre a questão colonial portuguesa, entre 1961-1964, na ONU. E que a falta de unidade de posicionamento externada nas Assembléias refletia principalmente os embates internos, que provocaram as grandes oscilações demonstradas pela nossa Delegação nas mais importantes votações sobre a questão. / This paper aims to analyse the diplomatic relations between Brazil and Portugal on the question of independence of Lusophone Africa. Until 1961, there is the maintenance of a privileged relashionship with the Lusitanian nation, reflected in the unconditional support given to Brazil subjects of interest to Portugal, which were placed in international fora, such as the issue of decolonization in Africa, at the United Nations.The Independent Foreign Policy, a project formulated in 1961 by then President Jânio Quadros and his Chacellor, Afonso Arinos de Melo Franco, aimed at renewing the countrys external action. The defense of anti-colonialism and self-determination were part of the formulations of IFP, which, however, eventually found great difficulty in maintaining consistency in the Brazilian position in the UN, before the process of decolonization of the Portuguese territories in Africa. Portugal maintained, during the role period (1958-1964), a strong defense strategy of maintaining its overseas territories. Brazil, in turn, found mainly at the domestic level, the greatest obstacles to maintaining an assertive attitude in colonial matters. The reading of primary sources, as well as books written by the Foreign Ministers of the Independent Foreign Policy, was an important methodology for proving that there were contradictions and abstentions by Brazil, on the Portuguese colonial question, between 1961-1964, in the United Nations. And that lack of unit in the outer position Assemblies reflects mainly the internal struggles that have caused large oscillations demonstrated by our Delegation in the most important votes on the issue.

This diploma thesis, Didactic exploitation of the francophonie on the islands of the Indian Ocean, resulted from insufficient outcomes of a questionnaire focusing on the francophonie and francophone facts of the overseas territories located in the Indian Ocean. The diploma thesis consists of three main parts which are subsequently divided into subchapters. The first part explains the choice, focus and targets of the questionnaire and provides its evaluation as well. The theoretical part aims at clarifying and defining receptive and productive competence from a didactic viewpoint with regard to language level A2 and B1, given by CEFRL. The practical part follows with a description of created worksheets always containing exercises that aim firstly at receptive competence- reading, and then at productive competence- writing. Texts together with exercises focus on geographical facts, culture and tradition, language situation and language oddities of the following French overseas territories in the Indian Ocean: Réunion, Madagascar, Mayotte, Seychelles, Comoros, and Mauritius. KEYWORDS the Indian Ocean, language oddities, creole, overseas territories, francophone, worksheets, receptive and productive competence, language level, language resources

旅居者在進入新文化社會時，往往面臨著跨文化適應的議題。而社群媒體的出現與滲透，也改變著旅居者流動於原文化與主文化之間的樣貌。本研究透過深度訪談探究背負著特殊脈絡的馬來西亞僑生，在進入台灣社會過程中所歷經的文化衝擊與跨文化適應歷程，並以新傳播科技臉書社群平台的角度切入，分析線上管道對馬來西亞僑生的疑慮消除及雙邊文化連結的影響，試圖描繪出臉書在旅台馬來西亞僑生跨文化適應經驗中所扮演的功能與角色。 研究發現，多數馬來西亞僑生在來台前透過人際與媒體管道的接觸而對台灣有著美好的印象，因此進入台灣社會即面臨著種種的文化衝擊，其中包含：生活、語言溝通、學業、人際關係、意識型態與價值觀等五個方面的適應問題。其跨文化適應歷程呈現壓力－調適－成長的螺旋上升模式。在旅居新文化社會台灣的初期，由於擁有較劇烈的衝擊，因此會在臉書採取主動、被動與互動的疑慮消除策略兼用的方式適應台灣，有助於初期龐大壓力的調解；而隨著時間的積累，雖然他們仍會面臨新議題事件的碰撞，但由於日常人際網絡日趨穩固以及跨文化經驗的提升，因此轉向被動策略的臉書使用。 整體來說，臉書為馬來西亞僑生在台灣的跨文化生活所提供的助益包括：資訊獲取與整合、情感支持、維繫關係與發展關係。在旅居初期如同橋樑一般，提供馬來西亞僑生在台灣社會中凝聚與跨越雙邊文化網絡的管道，讓流動於不同脈絡的他們，可以同時發揮不同連結人際網絡的潛力，將衝突化為成長的奠基，從而達到更好的跨文化適應階段，並在成長過後，更加自如地運用臉書作為生活的調味料，點綴其旅居生涯，成為更深層的跨文化能動者。 / Sojourners often come across the issue of cultural adaptation when they step into a new social environment. However, the presence of social media and its penetration change the way sojourners shift between host and ethnic culture. This study is about the cultural adaptation of Overseas Malaysian Chinese students in Taiwan’s social environment, through the social media platform, Facebook. This research analyzes in which way Facebook affects uncertainty reduction and bilateral culture context of the students, therefore demonstrating the functions and the role of Facebook in the cross-cultural adaptation of Overseas Malaysian Chinese students in Taiwan. The study is done through in-depth interviews with the students. This research shows that before most Overseas Malaysian Chinese students arrive, they have a remarkable impression of Taiwan. All these made up through social and media exposure of the country. It is also the reason they encounter culture shock upon their arrival, adaptation problems include living, communication, academic, social relationships, personal ideology and values. The stress – adaptation – growth model shows a rising spiral pattern during the period of adaptation. Due to severe culture shock during the early stage of the sojourners’ arrival, they tend to actively, passively and interactively utilize uncertainty reduction strategies to adapt Taiwan, it is effective to accommodate the high level of stress faced by them. In time, although they would still bump into new issues, they could passively make use of Facebook because they have stronger social networks and more cross-cultural experiences. To conclude, the benefits of Facebook toward Overseas Malaysian Chinese students in Taiwan include, gathering and compiling information, emotional support, sustaining and developing relationships. In the early stage, Facebook acts as a connecting bridge, providing a channel that bonds and breaches bilateral culture contexts, at the same time unleashing the potential their social relations among different ties. Eventually this will improve the cross-cultural adaptation process as conflicts are transformed into a foundation for growth. Subsequently after the growth, they are more casually utilizing Facebook being a condiment in their lives, to enhance the living in the country, as well as being an experienced cross-cultural agent.

台灣壽險業近年來面對利差損、國內低利環境，與國內長天期投資工具不足的窘境，因而保險法第146-4條修正後，壽險業者擴大持有國外投資部位。本研究以海外債券投資作為國外投資代理變數，探討海外債券投資與壽險公司之營運風險、經營績效的關係。採用2008年至2016年，共25家壽險公司不平衡追蹤資料，以OLS、Panel Data兩種統計方法作實證分析，再以金融海嘯到歐債危機的時間點，劃分成前期(2008年-2011年)、後期(2012年-2016年)作比較分析。 根據全期資料之分析：以線性模型來看，海外債券投資與營運風險為顯著負相關；和經營績效則是顯著正相關。若是非線性模型，海外債券投資與營運風險為U型相關，臨界點在18.83%。分期資料之分析則顯示：前期資料結果與全期資料一致。但後期資料的研究結果出現反轉，在線性模型下，海外債券投資與營運風險呈現顯著正相關，和經營績效則呈現顯著負相關；而非線性模型下，海外債券和營運風險的U型相關，臨界點下降至13.56%。 / In recent years, life insurers in Taiwan face the spread loss of interest rate, low interest rate environment and shortage of long-term instruments. Life insurers started to expand their foreign investments after the amendment of Article 146-4 of Insurance Act in 1992. This study aims to investigate the relations among overseas bonds investment, operational risk and business performance of life insurers. Data is composed of 25 life insurers from 2008 to 2016. With consideration of the global financial crisis and European debt crisis, this study then divides the data into two subsets (before and after the crises). The results shows that under the linear model there is a significant negative relation between overseas bonds and operational risk, but a significant positive relation between overseas bonds and business performance. Under non-linear model there is a significant U-shaped relationship between overseas bonds and operational risk, with the critical point at 18.83%. The results for the subset data before the crises (2008-2011) is consistent with the based on the whole data (2008-2016). However, the analysis for the subset data after the crises (2012-2016) display different result. Under the linear model, the relation between overseas bonds and operational risk is positive, but it is negative between overseas bonds and business performance. Additionally, the critical point of that U-shaped relationship between overseas bonds and operational risk under the non-linear model drops to 13.56%.

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A partir de la fin des années 1870, l’enseignement supérieur en France connaît d’importantes mutations liées aux réformes de la Troisième République. La faculté des lettres de Bordeaux, qui s’installe en 1886 dans le « Palais des Facultés » - un des tout premiers en France - au centre-ville de Bordeaux, permet d’observer les bouleversements qui touchent autant les enseignants que les étudiants de plus en plus nombreux, mais aussi le cursus universitaire et les disciplines enseignées. La faculté des lettres de Bordeaux acquiert une certaine spécificité au cœur d’un mouvement national : l’innovation de la « science sociale » avec Emile Durkheim, le développement de la géographie coloniale en sont quelques exemples. Près d’un siècle plus tard, au cours des années 1960, la faculté des lettres de Bordeaux se distingue encore avec l’écriture d’une histoire de Bordeaux sous la direction de Charles Higounet, inédite alors pour une métropole en France et en Europe. Une étude prosopographique distingue quelques caractéristiques d’un corps professoral, souvent passé par les grandes écoles, pour lequel la faculté des lettres de Bordeaux peut constituer autant un tremplin vers Paris que la réalisation d’une longue carrière universitaire. L’analyse des dossiers des étudiants montre le mouvement de massification qui touche l’enseignement supérieur ainsi que sa féminisation et une relative diversification des origines sociales. La faculté des lettres de Bordeaux, siège de ministères au début des deux conflits mondiaux, est, enfin, engagée dans les grands enjeux politiques, de l’affaire Dreyfus à Mai 68 tout en s’insérant au cœur de l’Aquitaine et en s’ouvrant au monde, plus particulièrement aux territoires d’outre-mer et de culture hispanique. La faculté des lettres de Bordeaux est donc un reflet de la démocratisation progressive de l’accès à l’éducation et de ses limites, mais aussi des changements structurels de la société française de la fin du XIXe siècle à 1968. / From the end of the 1870’s, Higher Education in France underwent important changes linked to the reforms of the Third Republic. The Faculty of Arts of the University of Bordeaux, took up residence in the “Palais des Facultés” - one of the very first in France – in the town centre of Bordeaux. We can observe the upheavals which affected not only the teaching staff and the students who were constantly increasing in numbers, but also the university curriculum and the subjects taught. The Faculty of Arts of Bordeaux acquired a certain specificity within a national movement: the innovation of “Social Sciences” with Emile Durkheim or the development of Colonial Geography being just a couple of examples. More than a century later, in the 1960’s, The Faculty of Arts of Bordeaux distinguished itself yet again with the writing of the History of Bordeaux under the supervision of Charles Higounet, the first of its kind for a metropolis whether in France or in Europe. A prosopographical study distinguished certain characteristics of the body of Professors, who had often studied in the “Grandes Ecoles”, and for whom the Faculty of Arts of Bordeaux could prove to be a stepping stone towards a position in Paris or the achievement of a long university career. The study of the students’ records shows the mass movement which affected Higher Education as well as its feminization and a certain diversification of social origins. The Faculty of Arts of Bordeaux, ministerial Headquarters during the two World Wars, was involved in important political issues, from the Dreyfus case to May 68 whilst playing an important role in Aquitaine and remaining open to the outside world, especially in overseas territories of Hispanic culture. The Faculty of Arts of Bordeaux is thus a reflection of the gradual democratization of the access to education and its limits, but also of the structural changes within French society from the end of the nineteenth century to 1968.

Diplomová práce Politicko-geografické aspekty transformace Britského impéria na Společenství národů Abstract The masterʼs degree thesis "From British Empire to Commonwealth of Nations: Political and Geographical Aspects of the Transformation" deals with gradual transformation of the British Empire, one of the biggest colonial empires of all time, into Commonwealth of Nations, i. e. into a loose association of the United Kingdom and its former Dominions and colonies. The masterʼs degree thesis aims to profoundly analyze all the substantial aspects of this complicated process, namely in broader (above all in political-geographical, historical and legal) relations. The initial historical chapter describes the origins and the following territorial expansion of the British Empire. The second chapter concentrates on different types of administrative units that existed within the British Empire; a special emphasis is given to Dominions whose creation marked the beginning of the disintegrative tendencies within the Empire. The third part of the thesis examines the key period of the transformation of the British Empire into a looser association of states, which means the events of the first half of the twentieth century, when couple of crucial documents amending the character of the British Empire were adopted. The...

2016年巴拿馬文件曝光後，社會對於企業使用避稅天堂的關注度達到高峰。到避稅天堂設立子公司為企業國際化的手段之一，但究竟是具有什麼樣國際化特質的企業比較會用避稅天堂是本研究想要探討的議題。 以往關於避稅天堂的文獻多在研究避稅天堂特性，較少針對使用避稅天堂的企業特性進行研究。因此本研究以企業在避稅天堂外的海外子公司數、海外子公司的投資損益、中國的子公司數，探討與企業在避稅天堂設立子公司數之關聯。 企業在海外的子公司數越多、海外子公司的投資損益金額越大，代表企業國際化程度越高，越有動機使用避稅天堂。本研究的第一個假設為企業在避稅天堂以外的國家所設立的海外子公司數與在避稅天堂的子公司數呈正相關；第二個假設為企業在海外子公司的投資損益金額與在避稅天堂的子公司數呈正相關。另外，到中國直接投資經常被台灣企業當成國際化手段。企業在中國的子公司數越多，其國際化程度也越高。但兩岸的特殊關係與台灣過去實施管制，增加了企業經營的風險與成本，企業因此有動機到避稅天堂等第三地設立子公司。本研究的第三個假設為企業在中國的子公司數與在避稅天堂的子公司數呈正相關。本研究對象為台灣上市企業，研究期間為民國100年至民國104年。研究結果顯示，企業在避稅天堂外的海外子公司數越多、在海外子公司的投資損益金額越大、在中國的子公司數越多，在避稅天堂的子公司數目也會越多。社會普遍詬病企業利用避稅天堂避稅，但企業也會基於其他國際化因素使用避稅天堂。對此，企業及政府應該採取作為，消除大眾對企業使用避稅天堂的疑慮，增加企業國際化時的彈性。 / Since the leaked Panama Papers, the public’s attention to “who are using tax havens” has peaked. As setting up subsidiaries in tax havens is a usual practice businesses adopt when going global, this study identifies three “corporate traits” of such businesses and explores their link to the number of subsidiaries such businesses have in tax havens. The greater the extent of a business’s internationalization, the greater its motivation to use tax havens. This study assumes that both the number of overseas subsidiaries (excluding those in tax havens) and the net income of overseas investment positively correlate with the number of subsidiaries a business has in tax havens. Also, when a Taiwanese company has more subsidiaries in China (thus more internationalized), its motivation to register in tax havens tends to be even stronger facing the peculiar cross-Strait relations and regulations imposed by the governments. This study further assumes the number of subsidiaries set up in China positively correlates with the number of subsidiaries a business has in tax havens. In closing, this study shows that the number of subsidiaries a business has in tax havens positively correlates with (1) the number of its offshore subsidiaries (excluding those tax havens); (2) the net income of its overseas investment; and (3) the number of its subsidiaries in China. Having a presence in tax havens is sometimes an expedient in the internationalization process of a business. We suggest that both the government and the business recognize the upside of using tax havens rather than just play up its downside.

The regulation of hedge funds has been at the centre of a global policy debate for much of the past decade. Several factors feature in this debate including the magnitude of current global investments in hedge funds and the potential of hedge funds to both generate wealth and destabilise financial markets. The first part of the thesis describes the nature of hedge funds and locates the work in relation to four elements in existing theory including regulatory competition theory, the concept of differential mobility as identified by Musgrave, Kane’s concept of the regulatory dialectic between regulators and regulatees, and the concept of unique sets of trust and confidence factors that individual jurisdictions convey to the market. It also identifies a series of questions that de-limit the scope of the present work. These include whether there is evidence that regulatory competition occurs in the context of the provision of domicile for hedge funds, what are the factors which account for the current global distribution of hedge fund domicile, what latitude for regulatory competition is available to jurisdictions competing to provide the domicile for hedge funds, how is such latitude shaped by factors intrinsic and extrinsic to the competing jurisdictions, and why do the more powerful onshore jurisdictions competing to provide the domicile for hedge funds not shut down their smaller and weaker competitors? The second part of the thesis examines the regulatory environment for hedge funds in three so-called offshore jurisdictions, specifically the Cayman Islands, Bermuda and the British Virgin Islands, as well as two onshore jurisdictions, specifically the United Kingdom and the United States. The final section presents a series of conclusions and their implications for both regulatory competition theory and policy.

Made available in DSpace on 2016-04-26T20:25:30Z (GMT). No. of bitstreams: 1 Veronica SPRANGIM.pdf: 714835 bytes, checksum: 2147d9db1053b7cbaac71544c4217959 (MD5) Previous issue date: 2007-05-09 / The objective of this work is to systematize the rules concerning the income tax imposed on the earnings of a legal entity domiciled in Brazil derived from a branch based overseas. To begin with an analysis was made of the rules present in the Federal Constitution, in order to identify the minimum content of the income concept and verification of the compatibility between the Constitution and the pertinent rules contained in the Brazilian Tax Code ( Código Tributário Nacional ). With reference to the structural rule of corporate income tax, we analyzed the calculation basis of the tax, examining at greater depth the negative elements in its composition. Given the need of fixing the content of the vocabulum used in the Federal Constitution for the identification of the elements of the income tax levy event, we resumed the question of the limits imposed on the statutory legislator in the exercise of his taxing power upon producing the institutor laws of this tax, especially in relation to the income , profit , assets and liabilities and legal entity concepts. We verified the existing relationship between the taxpayer and the fact described in the structural rule of income tax on the profits of legal entities, in an effort to identify the limits in the election of the debtor and the corresponding effect on the calculation basis, specifically, in the cases wherein it, the legal entity, applies the material criterion: earn income . We address the case of a legal entity owner of several establishments and the respective legal implication for the purposes of income tax. Finally, always through the application of a systematic method of interpretation, we study the rules that discipline the income earned by a legal entity domiciled in Brazil through a branch based overseas / O objetivo deste trabalho é sistematizar as normas referentes ao imposto sobre a renda incidente sobre os resultados de pessoa jurídica domiciliada no Brasil auferidos através de filial localizada no exterior. Partiu-se da análise das normas presentes na Constituição Federal na busca da identificação do conteúdo mínimo do conceito de renda . Verificou-se a compatibilidade entre a Constituição e as normas pertinentes veiculadas no Código Tributário Nacional. Com referência à regra-matriz do imposto sobre a renda, analisou-se a sua base de cálculo, com aprofundamento sobre os elementos negativos na sua composição. Dada a necessidade de fixação do conteúdo dos vocábulos utilizados na Constituição Federal para a identificação dos elementos da hipótese de incidência do imposto sobre a renda, retomamos o questionamento dos limites impostos ao legislador ordinário no exercício de sua competência tributária ao produzir normas instituidoras desse imposto, especialmente em relação aos conceitos e conteúdos de renda , lucro , patrimônio , pessoa jurídica .Verificamos a relação existente entre o contribuinte e o fato descrito no antecedente da norma jurídica tributária do imposto de renda sobre o lucro da pessoa jurídica, em busca da identificação dos limites na fixação do sujeito passivo, bem como, refletimos sobre a manipulação nessa escolha e o correspondente efeito na base de cálculo, especificadamente, nas hipóteses em que ela, pessoa jurídica, realiza o critério material: auferir renda . Abordamos a hipótese de pessoa jurídica titular de diversos estabelecimentos e a respectiva implicação legal para efeitos do imposto sobre a renda. Por fim, sempre mediante a aplicação do método sistemático de interpretação, debruçamo-nos sobre as normas que disciplinam os resultados auferidos por pessoa jurídica domiciliada no Brasil através de filial localizada no exterior