隨著台灣企業國際化程度的加深，派外人員的管理已成為國際人力資源管理的重要課題。而與派外相關的主題如：派外人員的遴選標準，派外前訓練課程的設計等，國內外已有諸多研究。因此本研究擬從返任時面對環境轉換所須調整幅度的角度探討我國企業派外人員返國留職意願之關係，期能達成以下研究目的。1.探討影響派外人員返任前心理預期之調整與返任後實際認知之調整的因素。2.了解派外人員返任前心理預期之調整與返任後實際認知之調整對其返任後留職意願之影響如何3.根據1.2.之研究發現建議組織應採何種政策措施以減輕派外人員返國調適上的困擾及問題，以提高返任後之留職意願。

<p><em> </em></p><p>Excavations of human skeletal remains are sometimes followed by claims for reburial from the local community. This has led to debates between researchers and other elements of society, churches or minorities. This scientific paper sat out to examine the discussions and debates found in Sweden (Scandinavia), with the situation in Vanuatu, (Melanesia). The objective was to elucidate similarities and differences in people’s attitude when it comes to reburial. Religious beliefs, legislations and policies were compared to provide explanations for the different attitudes in the two countries. The study showed that the debates found in the Swedish material such as conflicts between researchers and the church or between the Saami population and Swedish researchers, haven’t got a counterpart in Vanuatu. This was much due to the research policies in Vanuatu and the strong Christian faith.</p> / <p><em> </em></p><p>Fynd av mänskliga kvarlevor i samband med utgrävningar följs ibland av krav på återbegravning från det lokala samhället. Detta har lett till debatter mellan forskare och andra delar av samhället, kyrkan eller minoriteter. Denna C-uppsats har försökt undersöka diskussionerna och debatterna som framkommit i Sverige (Skandinavien) och Vanuatu (Melanesien). Målet var att belysa likheter och skillnader hos människors inställning när det kommer till återbegravning. Religion, lagstiftning och policys jämfördes för att förklara de olika inställningarna i de två länderna. Studien visade att debatterna mellan kyrkan och forskarna eller den Samiska befolkningen och forskarna inte hade en motsvarighet i Vanuatu. Detta var mycket tack vare Vanuatus forskningspolicy och den starka kristna tron i landet.</p>

L’augmentation rapide de l’interdépendance mondiale, provoquée par le développement de la mondialisation, exige une redéfinition de la notion traditionnelle de l’éducation supérieure. Au Canada, comme dans le reste du monde, plusieurs universitaires, fonctionnaires du gouvernement et étudiants insistent maintenant sur l’intégration de l’internationalisation dans l’éducation supérieure à travers des échanges interculturels et des études à l’étranger, dans l’espoir que les générations canadiennes à venir développent une perspective globale et deviennent des « citoyens du monde » (Comité consultatif sur la stratégie du Canada en matière d’éducation internationale, 2012). Pourtant, pour garantir que l’étudiant qui participe à un échange profite le plus de son expérience internationale, nous devrons comprendre comment une telle expérience l’influence tant à court terme qu’à long terme. Bien que d’autres études se soient concentrées sur le court terme (le séjour à l’étranger et ses impacts immédiats), peu ont examiné le retour de l’étudiant, sa réintégration dans sa société d’origine et les effets subséquents à long terme, tels que les développements personnels qui pourraient suivre le rapatriement. Cette étude qualitative examine les témoignages de huit étudiants au premier cycle de l’Université de Montréal sur la façon dont ils ont vécu leur rapatriement à Montréal après un échange pédagogique à l’étranger. Quoique certains chercheurs présentent la notion de rapatriement comme une série d’événements déconnectés, notre analyse fait ressortir une tendance similaire dans tous nos témoignages qui nous permet dorénavant de considérer ce rapatriement comme un processus en trois étapes interconnectées. En empruntant à la théorie Intercultural Personhood de Kim (2008), nous sommes désormais en mesure de qualifier ces trois étapes comme étant le stress, l’adaptation et l’évolution. Non seulement cette interprétation nous aide à mieux comprendre les difficultés rencontrées par l’étudiant à l’occasion de son retour, mais elle facilite également l’identification des transformations identitaires qui apparaissent à ce moment-là et la manière dont ces transformations influencent le processus de rapatriement. / The rapidly increasing interconnectedness of the world brought on by the expansion of globalization calls for a redefinition of the traditional notion of higher education. As such, many Canadian educators, government officials, and students alike are insisting on the importance of internationalizing higher education through intercultural exchanges and studying abroad, in the hopes that current and future generations of Canadians will acquire a global perspective and become citizens of the world (Advisory Panel on Canada’s International Education Strategy, 2012). Yet in order to ensure that students are gaining the most from their international experience, it is important to understand the impact that studying abroad can have, both in the short and long term. While many past studies have focused on the short-term, or the actual time spent abroad and subsequent impacts, few have examined the exchange student’s re-entry into their society of origin and subsequent long-term effects, such as personal developments that surface during repatriation. In this qualitative study, eight undergraduate students from the University of Montreal were interviewed regarding how they lived their reintegration into Montreal society after returning home post studying abroad. While academics that have broached the subject in the past tended to view repatriation as a static series of events, our data analysis showed a similar pattern that surfaced in all respondents’ testimonials allowing us to henceforth recognize this repatriation as an interconnected three-step process. By borrowing from Kim’s theory of Intercultural Personhood (2008), we are now able to define these three distinct phases as stress, adaptation, and growth; all of which not only help to better understand the difficulties students face during their process of reintegration but also facilitate the identification of possible identity transformations that surface upon re-entry and how these transformations impact the repatriation process.

This thesis examines the implications of three early twentieth-century First Nations collaborations that were produced in the context of salvage ethnography and attributed mainly to their non-aboriginal collaborators: Henry Tate and Franz Boas’s Tsimshian Mythology (1916), E. Pauline Johnson and Chief Joe Capilano’s Legends of Vancouver (1912), and Chief William K’HHalserten Sepass and Eloise Street’s Sepass Poems (1911-15). By using a versioning framework to attain a “fluid” reading across variants, I can identify the intercultural mediations across versions and attempt to engage in a form of digital repatriation. Through digital archives like Kimberly Christen’s “Mukurtu” project, these cultural documents can be repatriated and accessed only by those who, following cultural protocols, should have access. Ultimately, an analysis of variants suggests that while salvage ethnography privileged the non-aboriginal collaborators, the changeability of these narratives across versions functions to perpetually unfix these texts from a static concept of aboriginal identity.

本研究探討稅率差異是否會影響台商海外子公司股利匯回。由於台灣目前對於國外稅額扣抵的方法採的是直接扣抵法，與大部分國家所採的國外所得免稅法及間接扣抵法不同，因此對於海外子公司只有在扣繳稅率若高於台灣營利事業所得稅率時，才必須負擔匯回的稅負。本研究將稅率差異的部分，分為海外子公司平均稅率以及扣繳稅率，來觀看在這兩個稅率之下對於股利匯回的影響。研究結果顯示，當國外扣繳稅率高於我國營利事業所得稅率時，其匯回的數目會降低，表示扣繳稅率的確是會阻礙公司股利匯回的一項障礙；但是當海外的平均公司稅率越高，則股利匯回的數目會增加，本研究認為盈餘大部分皆從稅率較高的國家匯回，因此導致這樣的結果。最後本研究將對台灣目前對於股利匯回的稅制進行建議，以健全台灣目前對於企業課稅的稅制。 / This study investigates the relationship between the tax rates and the dividend repatriation among the overseas subsidiaries of Taiwanese companies. Due to the adoption of “the direct method” for foreign tax credit, different from other countries, the Taiwanese companies will afford repatriation tax when they repatriate dividends from the countries whose withholding tax rates are higher than Taiwanese corporate tax rate. The difference of tax rates between countries defined in this study consists of two parts－average tax rate of overseas subsidiaries and withholding tax rates. And the result is the higher withholding tax rates overseas subsidiaries afford, the lower dividends are repatriated, which means the withholding tax is the barrier of the dividend repatriation. Another result shows the higher the overseas subsidiaries average corporate tax rates, the more dividend repatriates, which suggests that the dividends repatriate from the countries with higher corporate tax rate. Finally, this study also gives some recommendations for the Taiwanese tax policy about dividend repatriations in order to reform the corporate tax system.

Excavations of human skeletal remains are sometimes followed by claims for reburial from the local community. This has led to debates between researchers and other elements of society, churches or minorities. This scientific paper sat out to examine the discussions and debates found in Sweden (Scandinavia), with the situation in Vanuatu, (Melanesia). The objective was to elucidate similarities and differences in people’s attitude when it comes to reburial. Religious beliefs, legislations and policies were compared to provide explanations for the different attitudes in the two countries. The study showed that the debates found in the Swedish material such as conflicts between researchers and the church or between the Saami population and Swedish researchers, haven’t got a counterpart in Vanuatu. This was much due to the research policies in Vanuatu and the strong Christian faith. / Fynd av mänskliga kvarlevor i samband med utgrävningar följs ibland av krav på återbegravning från det lokala samhället. Detta har lett till debatter mellan forskare och andra delar av samhället, kyrkan eller minoriteter. Denna C-uppsats har försökt undersöka diskussionerna och debatterna som framkommit i Sverige (Skandinavien) och Vanuatu (Melanesien). Målet var att belysa likheter och skillnader hos människors inställning när det kommer till återbegravning. Religion, lagstiftning och policys jämfördes för att förklara de olika inställningarna i de två länderna. Studien visade att debatterna mellan kyrkan och forskarna eller den Samiska befolkningen och forskarna inte hade en motsvarighet i Vanuatu. Detta var mycket tack vare Vanuatus forskningspolicy och den starka kristna tron i landet.

This study examines the reintegration of South African political returnees into South African society from a sociological perspective after the unbanning of the African National Congress (ANC), South African Communist Party (SACP) and the Pan Africanist Congress (PAC) in 1990. It specifically looks at the role of liberation movements, government, the International Organization For Migration (10M), the United Nations High Commissioner For Refugees (UNHCR) and the South African Council of Churches (SACC) in the pre- and post- 1994 period. This study contends that for refugee reintegration to succeed, primary prerequisites include a relatively good and sustainable economy and, most significantly, positive governmental intervention. A central argument of the study is that the ANC-Ied government has played a significant role in the repatriation and long-term reintegration of political returnees. Of significance is the economic dimension of this process since it facilitates reintegration at the social level. The assessment of the role of the ANC-Ied government in the political returnee reintegration process is undertaken primarily through the Special Pension and Demobilization Acts of 1996 which constitute the focal point of analysis of this study. The findings of this research are that the International Organization For Migration, the United Nations High Commissioner For Refugees, the African National Congress, the Pan Africanist Congress, the South African Communist Party and the South African Council of Churches played a significant role in the repatriation and early reintegration of political returnees in South Africa in the pre-independence phase. In the post-independence period, the ANC led government played an important role in long-term reintegration through legislative means, namely, the Special Pension and Demobilization Acts of 1996. The recommendations of the study are that the United Nations High Commissioner for Refugees should continue conducting large scale political refugee repatriations because of its expertise in international repatriation, programmes and processes of this magnitude. More research on the long-term socio-economic implications of the refugee reintegration process needs to be conducted in view of the fact that this area of study has not been sufficiently problematized. Finally, from a policy perspective, there is a need for governments with returning refugee populations to be more proactive in addressing this problem through legislative measures. / Sociology / D. Litt. et Phil. (Sociology)

Magister Legum - LLM (Criminal Justice and Procedure) / This is a study of Zimbabwe's National Peace and Reconciliation Commission Bill (hereafter NPRC Bill). The NPRC Bill seeks to bring the National Peace and Reconciliation Commission (hereafter NPRC) of Zimbabwe into operation. The NPRC is a truth commission set to promote post-conflict justice, national peace and reconciliation in Zimbabwe. The study discusses the prospects of establishing an effective NPRC in Zimbabwe by examining the provisions of the NPRC Bill. The view of the paper is that, without proper guidance from a comprehensive law, the NPRC is bound to be a victim of its own failure.

La population qui constitue l’objet d’intérêt de la thèse est la communauté polonaise, fixée sur le territoire français depuis l’entre-deux-guerres, dans leur forte majorité ayant statut des « travailleurs étrangers ». L’objectif de la thèse est l’analyse de la situation et de l’histoire de la communauté polonaise en France dans les dimensions sociale, politique, culturelle et dans les aspects précis choisis. L’autre objectif est la présentation de la population polonaise comme étant exemplaire de la situation des immigrés en France dans l’immédiat après-guerre. Les deux premiers chapitres apportent l’analyse des notions employées, la présentation du contexte démographique, économique et politique de la France au lendemain de la Seconde Guerre mondiale et de la genèse de la communauté immigré polonaise en France. Les deux chapitres suivants constituent les études précises de cette communauté dans l’immédiat après-guerre, par l’analyse de la situation, du statut et des changements au sein de l’immigration polonaise, ensuite des conflits politiques intérieures au sein de cette communauté – tout cela dans le contexte du rapatriement, organisé à l’époque par les autorités polonaises de Varsovie. Le dernier chapitre constitue l’étude de l’évolution des phénomènes de l’enseignement polonais, de l’aumônerie polonaise et de la fameuse vie associative des Polonais en France. En bref, la thèse présente divers aspects du processus de l’intégration progressive de la communauté immigrée polonaise à la société d’accueil, accélérée par les années d’hostilités et le contexte particulier de l’immédiat après-guerre. / The object oh the following thesis is the Polish community living in France from the interwar period, in the majority consisting of laborers who owned the status of travailleur étranger – “foreign worker”. The aim of this dissertation is the analysis of the situation and the history of the Polish community in France in the following dimensions: social, political and cultural and in chosen detailed aspects. What is more, the aim of the thesis is a presentation of Polish community as an example of situation of immigrants in France in the years following Second World War. The first two chapters present the analysis of notions frequently used and demographic, economical and political context in France of that time, at last the presentation of the genesis of the Polish community in France. Next two chapters constitute detailed study of this community in the chosen period, through the analysis of its situation, legal status and social changes, as well as internal political conflicts. This is described, taking into consideration, repatriation of the Poles from France, organized by the Polish government in Warsaw. The last chapter constitutes the study of evolution of the Polish education phenomenon, Polish priesthood and well-known activity of Polish associations. To sum up, in the thesis are presented the diverse aspects of the progressive process of the integration of the Polish immigrants in France which was accelerated by the War and the specific context of the first years after the Liberation.

In 1945, as the Second World War ended, British troops serving under 5 Corps in southern Austria encountered a number of critical problems which hindered their ability to occupy the region and enact the policy of repatriation as set out in the Yalta Agreement. Fragile lines of supply and communication, and the need to feed and house diverse groups of hundreds of thousands of prisoners of war and refugees impeded British attempts to administer the area. Further complicating the situation was the infiltration of Yugoslav Partisans, supposed allies, fighting under Josip Broz Tito who claimed northern Italy and southern Austria as part of a “Greater Yugoslavia.” In preparation of an anticipated forceful ejection of these Partisans, the British military prioritized the fighting effectiveness of its troops over a consistent application of repatriation. The British military issued orders which interpreted Soviet citizenship, and therefore liability for repatriation, in very broad terms. This resulted in an inconsistent application of the policy, in which non-Soviets were either retained or handed over, with both courses of action seemingly in keeping with orders. While subsequent authors, most notably Nikolai Tolstoy and Christopher Booker, have written on this topic, none have yet recognized the connection between the chaotic circumstances in the region and the haphazard application of repatriation. By re-examining archival records of communications between military units involved, this thesis rectifies that lacuna and acknowledges for the first time the irregular and inconsistent nature of these repatriations. / Graduate / 2018-08-11