公司因應「企業全球化」趨勢，追求全球資源最佳配置下，交易大多在集團內部進行。透過移轉訂價政策，作為集團企業間關係人交易價格的制定依據。 此趨勢之下，我國集團企業間關係人交易採用移轉訂價政策的情況為何？本研究以我國上市櫃公司之集團企業為研究對象，探討分析移轉訂價查核準則實施對我國集團企業間移轉訂價制定因素之影響，並彙整我國集團企業對移轉訂價查核準則規範內容的意見。 一、我國集團企業移轉訂價政策之運用現況及考量因素： 1、目前僅有五成的集團企業有建立明確移轉訂價政策作為關係人交易訂價的依據：公司規模愈大、對外投資期間愈長、關係人交易總額愈多、而關係企業家數在5家以下的集團企業，採用比例也愈高。 2、以移轉訂價查核準則規範之「可比較未受控價格法」及「成本加價法」之傳統交易基礎法採用為多。整體租稅負擔並非主要考量因素，各國移轉訂價法令規定及我國財務會計準則公報第六號規定為最主要的因素。規模越大、關係企業家數越多、越重視法令規定的企業，採用交易基礎移轉訂價法的機率愈高。惟，綜合集團整體內外經濟因素加以考量時，則偏向利潤基礎法。 二、我國集團企業受移轉訂價查核準則影響及意見： 1、透過組織管理架構的調整，將關係人交易價格的重心轉為事前規劃，進而考量移轉訂價稽查之因應。 2、目前我國集團企業多數認為準則並無不合理且頗具可行性。 / With the trend of globalization, companies use global resources to pursue best interest of the group enterprises as a whole within related party transactions. Through the transfer pricing policy, conglomerates can determine the prices for transactions between related parties. This study uses the conglomerate enterprises of Listed and OTC companies in Taiwan as questionnaire samples. The study analyses the impact of implement action of Taiwan transfer pricing regulations on conglomerate enterprises and the factors of transfer pricing among the conglomerates in Taiwan. The results of the research are as follows: 1.Nowadays, only 50% of the conglomerates in Taiwan establish a stated transfer pricing policy in determining the prices for transactions between related parties. We also focus that the larger size, the longer time of investment and the great investment amount, the higher proportion to adopt the transfer pricing policy. 2.The conglomerates in Taiwan tend to “The Comparable Uncontrolled Price Method” and “The Cost Plus Method” . The groups do not regard world-wide tax burden as an important factor, rather they emphasize more on the other countries’ transfer pricing regulations and financial accounting standards No.6 as the main factors. 3.The larger size, the more related companies, and paying more attention to regulations, the higher probability of transaction-based transfer pricing method. When the comprehensive internal and external economic factors are considered, the conglomerate companies tend to adopt profit-based transfer pricing method. 4.Through the adjustment of the organizational structure, and planning the price for transactions between related parties in advance, the conglomerate enterprises take tax audit into account. 5.Most of conglomerates in Taiwan regard the criteria of Taiwan transfer pricing regulations as rational and feasible at present.

This dissertation examines the trial of Japanese war crimes conducted by Australia between 1945 and 1951; although the study commences in 1943, when the Government first focussed on the issue, and ends in 1961, when the issue was closed. Beyond providing an overview of the trials the thesis addresses the major criticism of the trials by looking at whether the trails were fair and if they fulfilled Australian aims. This is addressed within the context of the two elements of international law, the political, and the legal, and examined in each of the three sections. The Policy section establishes the political context of the trials by examining the influence of the international community and the Australian Government. Both influenced structure and progress rather than the final application of the law. When Australian attitudes were incongruous with international views, a perception that Australia was harsh and repressive developed even though justice was an important part of the Government???s agenda. A study of legal aspects of the trials commences in the Procedures section. Australia???s legislation and regulations are explained with particular emphasis on the more controversial aspects, and a comparison is made with the war crimes instruments of other Allies trying the Japanese showing many similarities between the regulations used by other nations and Australia???s. Procedures also discusses the framework for the Australian trials, the procedures used to bring a case to trial, the process used in court, the review process and the carrying out of sentences. Such a thorough study of the procedural basis is necessary to evaluate the individual trials. Practical examples of some of the procedural problems are also discussed in the following section ??? Practice. This section reviews a number of trials and the various types of crimes and the claims made in defence to show how Australia applied and interpreted the law. The study finds many similarities between Australia???s application of the law and the practice of other nations, indicating that Australian courts were applying what was considered to be customary expectations of behaviour. Throughout the trials there was little evidence of vindictiveness or revenge, either by Government or in the courts. Both were faced with significant problems, which were not always dealt with well but overall the trials were fair and those involved were concerned that justice should not only be seen to be done, but actually be done.

Face aux pandémies, le droit international s'organise-t-il sous la forme d'un « système de sécurité sanitaire collective» (abandon des mesures unilatérales excessives - garantie offerte par la collectivité par le biais d'une action commune - sauvegarde du droit des États d'adopter les mesures individuelles nécessaires) ? L'étude des instruments adoptés au sein de l'OMS (Règlement sanitaire international et Cadre de préparation en cas de grippe pandémique), des actes unilatéraux de l'ONU (résolutions de l'Assemblée générale, du Conseil de sécurité et du Conseil économique et social), de la coopération entre organisations intergouvernementales et des accords de l'OMC (GATT, Accord SPS et Accord sur les ADPIC) révèle que chaque segment de la question reçoit une réponse positive. Pourtant, on ne peut ignorer le caractère largement imparfait du résultat de la lutte contre les pandémies. S'il existe indéniablement des indices en faveur de la thèse selon laquelle un système de sécurité sanitaire collective serait en formation, le droit international face aux pandémies se caractérise par un agglomérat de fragments aux antipodes d'un édifice juridique cohérent. / In the face of pandemics, is international law organized as a "system of collective health security" (foregoing excessive unilateral measures - guaranteed by the community through joint action - upholding State rights to adopt necessary individual measures)? The study of instruments adopted by the WHO (International Health Regulations, Pandemic Influenza Preparedness Framework), of unilateral acts of the UN (resolutions of the General Assembly, the Security Council and the Economic and Social Council), of cooperation between international organizations and of the WTO's Agreements (GATT, SPS Agreement and TRIPS Agreement) reveals that the answer to each segment of the question is positive. However, one cannot ignore the highly imperfect result of the fight against pandemics. If there are undeniable indices which illustrate the existence of a nascent system of collective health security, international law in the face of pandemics is nevertheless thus far characterized by an agglomerate of fragments at odds with a coherent legal edifice.

This diploma thesis on the theme:"The implementation of the International Health Regulations, 2005 in Czech Republic.", is divided into theoretical and practical part.The theoretical part focuses on the International Health Regulations 2005 capacity required, and the measures proposed in the Czech Republic. It describes the history of the International Health Regulations and the implementation of International Health Regulations 2005, in Czech Republic.I also deal, in this part of thesis, about highly contagious diseases.Data processing research for this study was collected in the district of Český Krumlov. The research was conducted by a qualitative method.The sample consisted of 8 respondents.The aim of the study was to determine whether practitioners know how to proceed in case of a patient with a highly contagious disease in their office.This diploma thesis could serve as a source of information, whether the Czech Republic meet the requirements formulated by the World Health Organization in the International Health Regulations 2005.

Submitted by Nicole Fobe (lacri.nickita@gmail.com) on 2015-09-28T21:16:20Z No. of bitstreams: 1 2015.09.28_Versão_Final.pdf: 3392241 bytes, checksum: b62c80cc7b86e051d9c58911b0644ebe (MD5) / Rejected by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br), reason: Prezada Claudia, Tirar o Mestrado Acadêmico da capa, seu nome completo no trabalho, tirar numeração das primeiras página deve aparecer a partir da introdução com a contagem das primeiras páginas, rodapé somente cidade e ano, ficha catalográfica 3ª página, após os agradecimentos Resumo e na página seguinte ABSTRACT, etc. Título da ATA: É O PROGRAMA FEDERAL MINHA CASA MINHA VIDA UM REGULADOR SOMBRA DAS NORMATIVAS URBANÍSTICAS MUNICIPAIS? Título da Submissão: O PROGRAMA FEDERAL BRASILEIRO “MINHA CASA, MINHA VIDA” É UM REGULADOR-SOMBRA DAS NORMAS URBANÍSTICAS MUNICIPAIS? Para alterar o título na submissão é necessário seu orientador relatar no verso da Ata a alteração, porém não foi relatado. Aguardo! Por favor, verificar modelos de dissertações na biblioteca digital. Att. Suzi 3799-7876 on 2015-09-29T18:31:53Z (GMT) / Submitted by Nicole Fobe (lacri.nickita@gmail.com) on 2015-09-30T18:42:55Z No. of bitstreams: 1 2015.09.28_Versão_Final.pdf: 3381776 bytes, checksum: bbffbaa0caf2584f2f0fe6e34f7b18d8 (MD5) / Rejected by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br), reason: Prezada Claudia, O trabalho não está de acordo com as normas. O título do trabalho não confere. ATA: É O PROGRAMA FEDERAL MINHA CASA MINHA VIDA UM REGULADOR SOMBRA DAS NORMATIVAS URBANÍSTICAS MUNICIPAIS? Att. Suzi 3799-7876 on 2015-10-01T20:02:37Z (GMT) / Submitted by Nicole Fobe (lacri.nickita@gmail.com) on 2015-10-01T21:27:43Z No. of bitstreams: 1 2015.10.01_Versão_Final_Protocolo.pdf: 3391449 bytes, checksum: 81eebc63ba12bd2c6a96da4687111332 (MD5) / Rejected by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br), reason: Bom dia! Trabalho rejeitado conforme conversa com a Claudia hoje no atendimento. Att. Suzi 3799-7876 on 2015-10-02T12:56:03Z (GMT) / Submitted by Nicole Fobe (lacri.nickita@gmail.com) on 2015-10-02T18:33:14Z No. of bitstreams: 1 2015.10.01_Versão_Final_Protocolo.pdf: 3386743 bytes, checksum: 35615ca771d46cfc5f6ed88fdc4fa492 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2015-10-02T19:57:31Z (GMT) No. of bitstreams: 1 2015.10.01_Versão_Final_Protocolo.pdf: 3386743 bytes, checksum: 35615ca771d46cfc5f6ed88fdc4fa492 (MD5) / Made available in DSpace on 2015-10-02T19:58:32Z (GMT). No. of bitstreams: 1 2015.10.01_Versão_Final_Protocolo.pdf: 3386743 bytes, checksum: 35615ca771d46cfc5f6ed88fdc4fa492 (MD5) Previous issue date: 2015-09-02 / The program for social housing 'Minha Casa, Minha Vida' (PMCMV) is the largest public intervention on this subject in Brazil. This market-oriented initiative, which started in 2009, funded in six years around four million units. The program is implemented at the local level. The main objective of this dissertation is to understand whether this program leads to changes in urban regulation and, if so, how this is conducted. The monopoly power in the funding scheme – a merit common good that is typically undersupplied –, can change the municipal norms defining the regulatory agenda in order to attend the requirements of the program. The findings in this research corroborate that, given the federal resource incentive, the PMCMV works as a shadow regulator for urban regulation. As a matter of fact, municipal authorities change the urban legislation as a result of the program, but this is not homogeneous in the country nor has the same level of commitment by the municipality or in the process of democratic management of the territory. The analyzed cases show that the normative change cannot be regarded solely as an imposition from the federal government over the local government. The possibility of changing the norms is a tool for small and peripheral municipalities to compete for such resources. / O programa federal de financiamento habitacional 'Minha Casa, Minha Vida' (PMCMV) é a maior intervenção pública em habitação social já realizada no Brasil. Esta iniciativa market-oriented começou a ser implantada em 2009, tendo financiado, em seis anos, em torno de quatro milhões de moradias. O programa é desenvolvido a nível local. O propósito da presente dissertação é entender se esse programa modifica, em função dos seus requerimentos, as condições regulatórias dos municípios e, em caso afirmativo, explicitar como isso ocorre. O fato de o PMCMV ser um ator com poder de monopólio no financiamento da habitação social – um bem socialmente necessário, mas de complexa provisão –, pode alterar a regulação urbanística municipal ao determinar a agenda regulatória municipal a partir das necessidades de implantação do programa. Os resultados desta pesquisa confirmam que, por meio do incentivo dado pelo recurso federal, o PMCMV termina por representar um regulador-sombra na regulação municipal urbana. As análises empíricas confirmam que, de fato, os poderes municipais modificam as normas urbanísticas em função do programa. No entanto, isso não acontece de forma homogênea nos diversos âmbitos municipais, nem com igual grau de comprometimento da institucionalidade municipal ou dos processos democráticos de gestão do território. Ademais, as mudanças regulatórias não podem ser compreendidas apenas como um processo impositivo do Poder Federal sobre o Municipal: a possibilidade de alteração das regras configura uma situação de barganha, por parte de municípios pequenos e periféricos, por recursos da União.

The study explores South African respondents’ attitudes toward game meat and finds the differences between the attitudes of consumer and non-consumer respondents of game meat toward the following attributes of game meat: sensory characteristics; health benefits; game meat production ethics; animal welfare; safety for human consumption; availability; price; promotion; and preparation. This quantitative study determined the attitudes of 1096 consumers and 310 non-consumers of game meat with an online survey using questionnaires. Recruitment was done through social media and e-mail forwarding. The differences in attitudes between consumer and non-consumer respondents were determined using Fishbein’s attitude-toward-the-object model. Based on attitudes toward individual attributes, respondents classified some product attributes as important in their decision to consume, or not to consume, game meat. Respondents indicated that the availability, sensory characteristics, game meat production ethics and health benefits are considered to be important in their consumption of game meat. To market game meat purposefully, the industry should focus on these attributes. / Life and Consumer Sciences / MCS (Life and Consumer Sciences)

Through his personal spiritual growth process and Jesus’ teachings and life, Paul became acutely aware of the vast differences between Prophetic Judaism and the Mystical Traditions in relation to the Temple Cult and Temple-ism in general. Paul’s own “history of religion” centred on Abraham’s Covenant as the first and preferred, unmediated, spiritual and universal model, against Moses’ priestly mediated cultic system designed basically for Jews. Therefore, Paul follows Jesus teachings and mission to “rip the dividing curtain” of the Jerusalem Temple (Heb 6:19, 20); so that all nations can be reconciled to God (Eph 2:11-18). Jesus re-negotiated “a new and better covenant” of God’s mercy through repentance to all. Cultic “regulations” and Jewishness as being a special “religious”, covenantal “qualification” is now outdated and rather were now dangerous myths in Paul’s new religion. Paul knew that bridging concepts and new interpretations of metaphors will have to be part of the transition. God did not need a final special blood cultic sacrifice; to the contrary, only some people needed one so that they can make the mental transition from a cultic religion to a spiritual and personal religion.To Paul, God was the unknown Father and the Essence of all creation and Jesus-Christ was their leader and master or lord. In the mystical sense however, “Christ” represented the real Spiritual essence of mankind; the image of God in mankind. The core of Paul’s soteriology is his growth and participational aspects which constitutes the salvation process and are closely linked. The salvific process starts in the first phase with conversion from cultic Temple-ism and weaning from cultic and ethnic “laws” through the teaching of, and participation in, the spiritual growth process of the “physical” Jesus while the Spirit within us is awakening. The latter heralds the start of the “second” mature spiritual phase of the resurrected and vindicated Christ; sensitising our conscience as our moral identity and source of internal motivation from the real Self; one lives intuitively from loving-kindness; you honour this Gift in your earthly vessel with a fitting response to life. The behavioural element is central and an absolute necessity in the salvific process and he never views it as being secondary. Christianity will have to revise simplistic “faith” to salvation dogmas and broaden its functional scope by again honouring the second personal and authentic spiritual growth phase to be able to manifest a better Kingdom with the aid of Human Beings. / Systematic Theology and Theological Ethics / D.Th. (Systematic Theology)

[pt] Diversos trabalhos de pesquisa constatam as evidentes correlações entre a exposição excessiva à radiação solar e a incidência de câncer de pele, de catarata e de envelhecimento precoce da pele. O mercado de cosméticos destinados à proteção solar encontra-se em franca expansão; diversos países adotam legislações específicas para esses produtos. No Brasil eles são regulados pela Agência Nacional de Vigilância Sanitária (ANVISA). Porém, não existem métodos oficiais de análise química para determinar filtros solares em cosméticos. No presente trabalho foi desenvolvido um procedimento de análise qualitativa de cosméticos comerciais com filtros solares por espectrometria de massa LDI-TOF (Laser Desorption Ionization - Time-of-Flight). A técnica LDI utiliza um feixe de luz laser monocromático, Lambda = 337nm, como sonda para excitar, dessorver e ionizar o analito. Embora o espectro da radiação solar seja contínuo, o comprimento de onda utilizado em LDI se situa bem próximo do valor médio da faixa de radiação que compreende UVA e UVB, o que torna a técnica LDI potencialmente apropriada para excitar moléculas das substâncias ativas similarmente aos raios solares. Por tais características, é razoável esperar que LDI seja seletiva para detectar filtros solar presentes nas composições dos cosméticos. Paralelamente, foi utilizada também a espectrometria de massa (252)Cf-PDMS (Plasma Desorption Mass Spectrometry), que utiliza os fragmentos de fissão do nuclídeo radioativo califórnio 252 no lugar do laser. Foram obtidos espectros de massa de íons positivos e negativos de 8 cosméticos comerciais por ambas as técnicas, bem como espectros PDMS das substâncias ativas permitidas pela ANVISA. As massas observadas nos espectros de massa LDI dos produtos selecionados foram comparadas com: i) as massas moleculares de todas as substâncias ativas permitidas; ii) as massas observadas nos espectros PDMS das substâncias padrões permitidas e dos cosméticos comerciais; iii) as massas moleculares dos filtros solares indicados nos rótulos. A seletividade da técnica LDI para identificar filtros solares em cosméticos foi demonstrada pelos espectros de massa de íons positivos e negativos das oito amostras analisadas. / [en] Several studies of research note the obvious correlation between excessive exposure to sunlight, and the incidence of skin cancer, cataracts and premature aging of the skin. The market for cosmetics for sun protection is in the booming; various countries adopt laws specific to these products. In Brazil they are regulated by the National Sanitary Surveillance Agency (ANVISA). However, there are no official methods of chemical analysis to determine solar filters in cosmetics. In this work was developed a procedure for qualitative analysis of commercial cosmetics with solar filters by mass spectrometry LDI-TOF (Laser Desorption Ionization - Time-of-Flight). LDI technique uses a beam of monochromatic laser light, Lambda = 337 nm, as a probe to excite, desorbs and ionize the analyte. Although the spectrum of solar radiation is continuous, the wavelength used in LDI is well on the average range of radiation that includes UVA and UVB, which makes technical LDI potentially suitable to excite molecules of active substances similarly to lightning Sun. For such characteristics, it is reasonable to expect that LDI be selective to detect solar filters presents on cosmetics products. In parallel, was also used mass spectrometry (252)Cf-PDMS (Plasma Desorption Mass Spectrometry), which uses fragments of the fission of radioactive nuclide californium 252 instead of laser. Mass spectra were obtained from positive and negative ions, eight commercial cosmetics by both techniques, and PDMS spectra of active substances allowed by ANVISA. Masses observed on LDI mass spectra from selected products were compared with: i) molecular masses of all active substances allowed; ii) masses observed on PDMS mass spectra from standards allowed and commercial cosmetics; iii) molecular masses of sunscreens in its labels. The selectivity of the LDI technique to identify solar filters in cosmetics was demonstrated by mass spectra of positive and negative ions of the eight samples.

The objective of this study is to evaluate the trends in individual periods of selected legal and sub-legal regulations on civil protection/defense in the Czech Republic from 1935 to the present. In addition to presenting an overview and description of individual legal provisions, the study also outlines the characteristics of the period in which the legal provisions were created, approved, and subsequently enacted. Three European countries were selected and briefly described for the purposes of the overview and comparison ? specifically, Italy, Switzerland, and Austria. In all of them, much emphasis has been put on the population?s protection, so that these democratic states have considerable and valuable experience in protecting their citizens in their respective geographic and historical setup. Using a multicriteria analysis, a comparison of legal provisions on civil protection/defense in the territory of the Czech Republic was made from 1935 to the present. Since it was not feasible to compare all the legal and sub-legal regulations in the given area, the study concentrated on the main legislation during that period. The period under study, i.e., 1935 to the present, was divided into segments where significant amendments were adopted in the area of civil defense in the territory of the Czech Republic. Subsequently, these main provisions on civil defense were detailed so as to make the primary objectives of the individual provisions obvious. The chapter containing compilation of the results describes selected key legislation in the periods from 1935 to 1961, then from 1961 to 2000, and finally from 2000 to the present, including a comprehensive table with a brief description of selected regulations. In conclusion, it was necessary to state that endangerment of the population, both with respect to civil and military threats, still exists. Therefore, it is essential to continue to amend and supplement the current legal provisions on a current basis, even though the legislation is very good, quality-wise, to be able to respond flexibly and effectively in the event that the population of the Czech Republic is exposed to any of the potential threats.

The aim of the graduation theses was acquaintance with the problems of intradepartmental regulations. In the theoretical part was described what legislations we use when we create the intradepartmental regulations. Laws are the theoretical basis for the creation of the intradepartmental regulations. The first part of each intradepartmental direct is created by these laws. The intradepartmental adjustment forms the second part of each intradepartmental direction. Here is a procedure developed by the accounting entities. These rules are a complement of the legislative regulation. The accounting entity creates these rules where the law gives it space for the intradepartmental solution of this problem. The graduation theses concerned the intradepartmental regulations of the building company KOČÍ, Inc. These regulations haven?t been updated for a long time. They were in a very limited extent. Therefore, I examined their topicality and complexity. Then I made the modification and designed changes of existing intradepartmental directions.