Seit einigen Jahren erfolgt in Deutschland eine verstärkte Einbindung von privatwirtschaftlichen Akteuren bei der Bereitstellung öffentlicher Leistungen. Insbesondere im Bereich der Infrastrukturbereitstellung haben sich Öffentlich-Private-Partnerschaften als eine alternative Beschaffungsvariante etabliert. Diese Vertrags-ÖPP sind in den Kontext einer allgemeinen Privatisierungskritik geraten, vor allem wird die Wirtschaftlichkeit dieser Variante bzw. deren Berechnung diskutiert. Vor diesem Hintergrund liegt das Ziel der Studie darin, die geringe empirische Datenlage zum Status quo der Umsetzungspraxis zu vergrößern, die Beschaffungsalternativen konventionelle Beschaffungsvariante (KBV) und ÖPP komparativ gegenüberzustellen und dabei auch auf Aspekte einzugehen, die im Erfahrungsbericht der Rechnungshöfe nicht behandelt werden, da dieser ausschließlich die Wirtschaftlichkeit von ÖPP fokussiert. Der Untersuchungsgegenstand fokussiert nur kommunale ÖPP-Projekte die einen Lebenszyklusansatz verfolgen, folglich Infrastruktureinrichtungen wie Schulen, Kindertagestätten und Verwaltungsgebäude. Allen diesen Projekten ist inhärent, dass während der Vertragslaufzeit kein öffentliches Eigentum veräußert wird, die Aufgabenverantwortung folglich stets bei der öffentlichen Hand verbleibt und somit auch keine Privatisierung öffentlichen Eigentums erfolgt. Die Studie zeigt, dass bei vielen KBV-Projekten die Betriebskosten in den anfänglich zu erstellenden Wirtschaftlichkeitsvergleichen keine oder nur eine untergeordnete Rolle spielen, während bei ÖPP in der Regel von Anfang an der gesamte Lebenszyklus der Infrastruktureinrichtung betrachtet wird, da der Großteil der Gesamtkosten der Infrastrukturmaßnahme während der Betriebsphase anfällt. (Kostensparende) Synergieeffekte bleiben deshalb bei den KBV vielfach ungenutzt. Die Nutzung von ABC-Ausschreibungen löst dieses Problem nur bedingt, da durch sie Aufwand und Transaktionskosten enorm gesteigert werden. Die Betrachtung unterschiedlicher Wertschöpfungsstufen (Planung, Bau, Finanzierung, Betrieb, Verwertung) stellt den entscheidenden Punkt für die Wirtschaftlichkeit von ÖPP-Projekten im Vergleich zur KBV dar, da die private Seite veranlasst ist, die Bauleistungen betriebsoptimierend zu planen und durchzuführen. Ferner zeigt die Studie, dass die von den Rechnungshöfen angemahnte Verfahrenstransparenz eine Herausforderung bei allen öffentlichen Beschaffungsvarianten darstellt und das Fehlanreize, die durch die Prinzipal-Agent-Problematik entstehen, ebenfalls kein singuläres Defizit des ÖPP-Ansatzes sind. Dem Vorwurf, dass ÖPP-Projekte dazu genutzt würden, Schulden in öffentlichen Haushalten zu verschleiern und Kosten möglichst intransparent darzustellen, wird mit der schrittweisen bundesweiten Umstellung der Kommunen auf doppische Haushaltsführung weitestgehend der Boden entzogen, da ÖPP-Projekte mit Forfaitierung sogar Transparenzvorteile gegenüber den KBV aufweisen. Ziel der Studie ist nicht, die ÖPP als „Königsweg“ der öffentlichen Beschaffung darzustellen, sondern den Versuch zu unternehmen, einen kritischen Blick auf die Beschaffungsvariante selbst und die an ihr geäußerte Kritik zu werfen. Es gilt: Vor dem Hintergrund der langfristigen Bindung des privaten Partners und der damit verbundenen Verantwortungs- und Risikoteilung ist es nach wie vor möglich, dass wirtschaftlichere und bedarfsgerechtere Lösungen als bei der KBV gefunden werden.

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

自1980年代以來，政府能力減弱導致治理的困境，需要引進其他部門的力量以持續公共服務之提供，「公私協力夥伴關係」理論應運而生，「協力治理」成為政府在新時代提供公共服務的重要方法。協力治理是一套建立在行為者之間網絡互動的治理體系，雙方共享合作夥伴關係產出的利益，但是新的治理模式也會帶來新的困境；地方異質性導致國家在治理上的困境，進而轉向倚賴社區與地方政府間協力推行政策。當旨在解決政府失靈問題的協力治理都出現侷限時，透過協力網絡所提供的公共服務要如何持續推行？本研究探討公私部門之間的協力合作與衝突，透過相關公共行政理論之討論，以「新北市土城桐花節」與「新北市三峽藍染節」為個案，分析我國地方層級文化節慶活動辦理過程的協力治理，以期為既有體制下運作出現失靈僵局的公私協力關係提出解決問題的參考。本研究以協力治理理論為分析架構，透過深度訪談與次級文獻分析嘗試回答下列問題：本研究兩個案例中公私協力運作過程為何？遭遇什麼樣的困境？當協力面臨失靈時行為者如何面對困境使協力成功或至少不致失敗？研究結果發現，公私部門的合作關係若僅止於契約委外，則協力傾向出現不穩定甚至失靈；若公私部門調整他們對協力治理的態度，亦即公部門確實扮演其領航角色，與地方團體對協力過程具共同的承諾與相近的目標、且積極參與協力過程，便可使出現困境的協力不致徹底失敗。 / Since the 1980s, governments around the world have suffered from weakened governing capacities. The idea of “public-private-partnership (PPP)” was thus proposed, hoping to help sustain public services. Central to the PPP is the concept of “collaborative governance,” which has become an important method for government to deliver public services. It is a governance system based on network built among actors who share the benefit generating from the partnership or collaboration. However, this new governance model faces challenges caused by local differences. State then turns to depend on collaborative governance between local government and community. Drawing upon major public administration theories, this study seeks to answer the question as to how could public services sustain when the collaborative governance fails. It is done so through examining the cooperation and conflict between public and private sectors, with Sanxia “Indigo Festival” and Tucheng “Tung Blossom Festival” in New Taipei City as cases. In-depth interviews and secondary literature analysis are adopted for this study. It is found from both cases that if the PPP is merely contract-based, it tends to be instable or even fail. If actors in both public and private sectors take collaborative governance seriously and commit to long-term collaborative relationship, the PPP tends to be stable and sustainable. It is also found that whether public sector can play a proper role of pilot in the collaborative relationship appears to be the key to success.

The purpose of this research is to determine the extent of public participation in waste management, willingness of the community to assist the municipality in waste management and how the officials involve the community as partners in waste management. Waste management has become a big environmental challenge in Sedibeng District Municipality due to rural- urban drift leading to population increase in the region. In cities and towns where there is population increase there is excessive generation of waste which demands new methods of waste management including public engagement and participation. This can be achieved through education and awareness campaigns in all municipality Wards to capacitate residents to minimize waste at household level. Community participation in waste collection, prevention of waste generation, recycling methods and assistance of waste management departments is one of the recommended methods and solution to waste collection challenges. The challenge in waste management is how to identify the informal sector stakeholders that can be involved in sorting of recyclable waste material that has been separated at source. Another challenge is how private sector can be approached to participate in household refuse collection to reduce backlog of un-serviced areas in the three local municipalities of Sedibeng District Municipality. The objectives of the research are: firstly, to determine the status quo of the household waste collection in the three local municipalities comprising Sedibeng District Municipality. Secondly, it is to determine the extent of backlogs emanating from the un-serviced households in Emfuleni; Midvaal and Lesedi local municipalities. Thirdly, it is to determine how local communities, informal sector and private sector can be involved in waste solutions. Fourthly, it is aimed to identify limitations; constraints and challenges that confront municipalities in engaging stakeholders in waste management solutions. The responses were from the officials of the three local municipalities, relevant supporting departments and stakeholders. Qualitative research and data was collected through questionnaires and interviews. Findings of the research indicated, among others, that: *Though sustainable household collection services are rendered in the three local municipalities, there is a backlog of 10 000 houses at Emfuleni, 270 at Midvaal and 6 000 at Lesedi local municipalities *There are no other stakeholders rendering waste management services in the region except for the operations of the landfill sites *Only 35% of householders recycle at source. The residents are prepared to participate but lack knowledge *The study revealed that in public participation, the community, Office of the Speaker, officials and Executive Mayor are the most important stakeholders to promote sustainable waste management services. They should ensure that public participation policies and strategies are implemented in the region. The study recommends, among others, that municipalities must support the community in the form of education and awareness campaigns, recycling at source, establish infrastructure for recyclable and separated goods, how to establish co-operatives and public-private-partnerships in waste management. New approaches such as composting of organic waste, proper disposal of electronic, medical and hazardous waste need to be communicated to the public. The study ends with recommendations for further research to be pursued in the following fields of study: *The role of the private sector in a municipality. *Integrated Waste Management Plans as tools to promote public participation in the Sedibeng District Municipality *Education and awareness to the public as a strategy to promote sustainable development in waste management in the Sedibeng District Municipality *The impact of waste storage containers in the prevention of illegal dumping in local municipalities *The role of environmental committees within a municipality in waste management and public participation / PhD (Public Management and Governance), North-West University, Vaal Triangle Campus, 2013

Issu de la pratique, le phénomène des montages contractuels est devenu une réalité quotidienne de la vie des affaires, des relations de travail, voire du droit économique. La question se pose alors de sa réception par le droit positif. Absent du vocabulaire juridique, le montage est un concept à définir. D'un point de vue théorique, il représente une articulation d'un ensemble d'actes ou d'opérations en vue d'une finalité propre. Cependant, il est loin de refléter une réalité uniforme. En droit privé, comme en droit public, il est une dialectique entre la norme et la pratique, voire entre la complexité et la complication, puisqu'il déroge au schéma classique du contrat simple, ce qui soulève la question de son insertion dans l'ordre contractuel. D'un point de vue pratique, il représente un phénomène pluridisciplinaire et diversifié qui ne saurait être dissocié des impératifs économiques. Une analyse des aspects financiers et fiscaux permet une meilleure compréhension de son caractère transversal. Mais, comme toute ingénierie, la jurisprudence et le législateur tendent à l'appréhender. Dans les montage mettant en présence des problématiques croisées de droit public et privé, la mise en place des solutions contractuelles relatives au financement privé d'équipements publics,telles que les formules de partenariat public-privé de prestations (CP, BEA, AOT), les délégations de service public (concessions, régie intéressée, affermage) ou encore les concessions de travaux, est indispensable. De même, en matière de promotion immobilière, ces solutions doivent permettre une externalisation de la maîtrise d'ouvrage technique des opérations de construction (VEFA, lease-back, contrats de promotion immobilière). / Stemming from the practice,the phenomenon of the contractual editings became a daily reality of business'life, labor relations, and even economic law. The question settles then of its reception by positive law. Absent in the legal vocabulary, the editing is a concept to be defined. From a theoretical point of view, it represents an articulation of a set of acts or operations with the aim of an appropriate purpose. However, it's far from reflecting a uniform reality. In private law, as in public law, it's a dialectic between standard and practice, even between the complexity and the complication because it departs from the classic contract's plan, what raises the question of its insertion in the contractual order. From a practical point of view,it appears as a multidisciplinary and diversified phenomenon which couldn't be separated from the economic imperatives.An analysis of the various financial and fiscal aspects allows a better understanding of its transverse character. As any engineering, the jurisprudence and the legislator try to get grips with. For the editings putting in the presence of the crossed problems of public and private law, the implementation of the contractual solutions relative to the financing deprived of public equipments such as the formulae of Public Private Partnership of services (CP, GAPED, essential AOT ), works contracts (interested state control, lease), is essential. Also, regarding real-estate development, these solutions have to allow an outsourcing of the technical project ownership of the construction's operations (VEFA, lease-back, contracts of real-estate development..).

The diploma thesis evaluates the topical situation regarding PPP projects (Public Private Partnership) in the Czech Republic. The definition of the PPP project together with advantages and disadvantages of this concept and the explanation of the PPP process can be found in the first chapter. Second part is mostly focused on the description of the transport infrastructure in Czech and its possible expansion determined by the usage of PPP projects. The crucial part of the third section is the analysis of the already executed PPP projects -- both on the governmental and municipal level. The implementation of PPP projects in the Czech Republic is also confronted with the situation in the Visegrad countries and Russia.

Main subject of my diploma thesis is an actual situation in application of Public Private Partnership in both the Czech Republic and Europe. Firstly, the main characteristics and a general process of creating PPP project are described. Risk management, one of the most important aspects of PPP is a subject for the second chapter. Furthermore, I analyse the approaches to the application of PPP from the view of the crucial European institutions such as European Commission and European Investment Bank, especially I am concerned about their reactions to the Global financial crises. My thesis includes the analyses of the PPP markets in both Great Britain and France. Lastly, the situation of PPP market in the Czech Republic is examined, and a business case about just emerging local PPP project is included.

Studien ska ge indikationer på hur risker och riskfördelning ser ut i transportinfrastruktur projekt där OPS används som finansieringsmekanism. Tidigare forskning har nästan uteslutande fokuserat på den statliga aspekten av frågeställningen och denna studie ämnar ge en bredare bild där även en privat aktör får delge sin uppfattning. Studien har ett kvalitativt angreppssätt och den insamlade teorin har granskats mot en empirisk undersökning i form av intervjuer.För att kunna föra diskussionen om risker kring OPS som finansieringsmekanism måste det finnas en definition om vad OPS är, en sådan definition finns inte i dagsläget. Det har uppkommit en rad olika förklaringar på hur denna typ av alternativ finansiering ska se ut utan att något tydligt mönster har kunnat fastställas. Riskerna är mycket projektspecifika men med den genomgående trenden att riskfördelningen är beroende av hur stor vinstavkastningen förväntas bli i projektet. Ju större vinstavkastning, desto större risk är den privata aktören beredd att ta. Samhällsnyttan har också en central roll i riskfördelningen. Den offentliga aktören tenderar att vara mer benägen att ta stora risker då det specifika projektet anses ha stor samhällsnytta. / The study should provide indications of risks and distribution of risks in transport infrastructure projects where OPS is used as a financing mechanism. Previous research has almost exclusively focused on the state aspect of the issue and this study aims to provide a broader picture where a private actor also can share its opinion. The study has a qualitative approach and the acquired theory has been examined against an empirical study in the form of interviews.In order to discuss the risks of OPS as a financing mechanism, there must be a clear definition of what OPS is, such a definition is not currently available. There has been a number of different explanations as to how this type of alternative funding should look, but not a clear pattern has yet been established. The risks are very project-specific, but with the overall trend that the risk allocation depends on how big the profit is expected to be in the project. The greater the profit, the greater the risk the private operator is prepared to take. Social benefit also plays a central role in the risk allocation. The public sector tends to take greater risks when the specific project is considered to be of great public benefit.

A modalidade de contratação via parceria público-privada (PPP) vem sendo cada vez mais utilizada no mundo todo. No Brasil, foi criada pela Lei nº 11.079 e vem crescendo impulsionada pelos megaeventos esportivos como a Copa do Mundo de 2014 e as Olimpíadas em 2016, especialmente na área de infraestrutura em mobilidade urbana. Esta dissertação tem como objetivo fazer uma avaliação por value for money (VfM) da contratação e mérito de um projeto de PPP em um protótipo de uma linha de metrô na cidade de São Paulo baseado na atual Linha 6-Laranja. Após a avaliação, também será verificado o mérito pela escolha de um projeto de PPP de um segundo protótipo similar a Linha 4-Amarela do metrô de São Paulo, o que possibilitará a análise de qual o maior VfM entre dois protótipos de PPP de linhas de metrô, com escopo e divisão de riscos distintos, sendo um similar à Linha 6-Laranja e outro similar à Linha 4-Amarela, permitindo verificar qual a opção de melhor eficiência e retorno exigido pelo ente privado em projetos dessa magnitude, além de identificar as principais dificuldades e propor recomendações e melhorias. A metodologia do estudo é baseada na construção de um modelo de estimativa de custo e receita de linha-protótipo na cidade de São Paulo, tendo como base projetos similares no Brasil e no exterior, fundamentação teórica especializada do setor bem como avaliação de aspectos jurídicos e econômico-financeiros. Dentre as conclusões, observou-se a existência de mérito pela escolha por projetos de PPP em futuras linhas de metrô e, em razão das dificuldades do setor público em tocar grandes obras, com a falta de investimento e expertise em planejamento, da necessidade de melhoria no regime de contratação, com a criação de câmaras especializadas para discutir a viabilidade e a adequada transferência dos riscos entre o ente privado e o Estado em projetos de PPP verificados por meio da comparação do VfM entre os dois protótipos propostos. / The contracting mode public-private partnership (PPP) has been increasingly used in the world, and in Brazil, created by Law No. 11,079, is growing driven by mega sporting events like the World Cup 2014 and the Olympics in 2016, especially in infrastructure of urban mobility area. This thesis aims to make a value for money analysis for a PPP model contracting and therefore the credit through the contractual mode (PPP) of a prototype subway line in the city of Sao Paulo based on current Line 6 - Orange. After such an evaluation, it will also be verified through another prototype like Line 4 - Yellow which will enable the analysis of the higher value for money between the two prototypes of PPP existing in São Paulo with different scopes, one based on subway Line 4 - Yellow and other as the Line 6 - Orange, allowing to check the returns required by private entity in projects of this magnitude, in addition to predict the main difficulties and make recommendations and improvements. The study methodology is based on building a model to estimates costs and revenues of a prototype subway line in Sao Paulo city through a PPP model, based on Brazilian and international similar projects, specialized literature of the sector as well the assessment of legal, economic and financial aspects. Among conclusions, it was found that, given the difficulties of the public sector in leading major projects, such as lack of investment and expertise in planning, there is need for improvement in the procurement regime, such as the creation of specialized chambers to discuss the feasibility and appropriate division of risks between the private entity and the State in PPP projects through the comparison of both prototypes value for money proposed.