Global ETD Search

71	Návrh změny metody konsolidace u vybraného koncernu / Proposal for a Change in Consolidation Method for the Selected Group Mrkvicová, Nikola January 2015 (has links) The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
72	Návrh změny metody konsolidace u vybraného konsolidovaného celku / Proposal for Change in Consolidation Method for Selected Consolidated Unit Čadová, Michaela January 2017 (has links) The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.
73	析論歐盟優惠性原產地規則及其對台灣成鞋廠商國際投資之影響 / Analyze and research on EU preferential rule of origin and its impact on international investment of Taiwanese footwear producers 廖唯宸, Liao, Wei Chen Unknown Date (has links) 歐盟廣泛地與世界各國簽訂優惠貿易協定，透過優惠貿易待遇的給予來促進與各國間政治與經貿的緊密連繫。而對於生產者而言，要適用這些貿易優惠的前提就是透過遵循歐盟優惠性原產地規則而使產品取得原產產品身分，無論是以完全取得或是經過充分作業或加工而產生實質轉型的方式。本論文主要的研究目的，在於分析個別歐盟優惠貿易協定下關於累積規定、微量條款、出口退稅禁止等關鍵條文，與附錄清單就產品「實質轉型」標準規定的法律義涵，以及其隱含的政經意義；並就該意義進一步推衍出對於台灣的生產者，在眾多的歐盟優惠性協定法律架構下，存在個別規則適用難易程度具有差別且該差別將對生產成本有所影響之事實。而本論文另一重點則是就法規與生產稟賦搭配後得推衍出原則性之評估方法來評比出個別優惠性原產地規則在適用上之優劣順序，以協助台灣廠商未來考慮使用此項貿易優惠來進軍歐盟市場時，在國際投資之佈局上可以納入考量或作為參考，以選擇出最有利的受惠國或區域作為生產資源配置之基礎。為使法律層面與實務上之運作加以結合，本論文進一步以台灣的成鞋廠商做為研究觀察之對象，檢視其是否會因為適用歐盟優惠性原產地規則而改變投資模式，另亦將與鞋廠商實際訪談所得之結論與推演出原則性評估方法加以比較，進一步檢討該評估方法之適用能力與情形，並提出應隨不同情況而加以修正相關假設之注意。關鍵詞：歐盟優惠性原產地規則；原產地規則；原產產品；實質轉型；累積規定；微量條款；出口退稅禁止；附錄清單；生產稟賦；國際投資；成鞋。 / Europe Union (EU) broadly sign the preferential trade agreements with the other countries in the globe, and through the conferring of the preferential trade treatments, EU attempts to build up the tight political and economic bonds worldwide. The premise for producers who want to enjoy these trade preferences is to make sure that their product are qualified and recognized as “original product” in those beneficiary countries either by following the regulation of standard of “wholly obtained” or “sufficiently working or processing” stipulated in each preferential Rule of Origin (ROO). The main subject of this thesis is to analyze the legal meaning and the underlined policy purpose of the critical provisions in each EU preferential ROO, such as “cumulation”, “general tolerance rule”, “no-drawback rule”, and the standard of “sufficiently working or processing” of a product (substantial transformation) stipulated in the List Rules (in the Annex part) attached in each preferential trade agreement. And from those meaning Author reasons out the fact that the level of difficulty concerning applying and using these preferential ROO are different and the difference has its influence on cost of producing. Author also infers the basic method to assess the level of difficulty of these ROO while combining analyzing the ROO provisions and endowment in the beneficiary countries. This method is to assist those Taiwanese producers who have willing to use the EU preferential ROO to make their product qualified as “original product” with the minimized producing cost when entering into EU market, that is, to help producers cherry pick the beneficial countries (or area) for making investments distribution and deploying concerned producing resources and still have their the products entitled as “original product”. To combine the legal dimension and the producer’s operation in practice, Author further chooses Taiwanese footwear producers as observed subject of using the ROO and see if they would change their mode of investment thereafter. Author compares the conclusion derived from interviewing footwear producers with the basic assessment method, and further examines the applicability of the method and the potential correction of hypothesis under certained situations. Key words: EU preferential Rule of Origin, Rule of Origin, original product, substantial transformation, cumulation, general tolerance rule, no-drawback rule, List Rules, endowment, international investment, footwear. 歐盟優惠性原產地規則原產地規則原產產品實質轉型累積規定微量條款出口退稅禁止附錄清單生產稟賦國際投資成鞋 EU preferential Rule of Origin Rule of Origin original product substantial transformation cumulation general tolerance rule no-drawback rule List Rules endowment international investment footwear
74	LAVORO AUTONOMO E INTERESSI COLLETTIVI: RAPPRESENTANZA, ORGANIZZAZIONE E AZIONE SINDACALE DI TUTELA / Self-Employment and Collective Interests: Representation, Organization and Trade Union Action FERRARIO, SUSANNA 18 February 2008 (has links) La ricerca prende avvio dalla ricostruzione dei processi socio-economici che hanno portato alla crisi del modo di produzione taylorista-fordista. Muovendo da tali riflessioni, si constata come le imprese “post-fordiste” si avvalgano in misura crescente di lavoratori autonomi, un tempo coordinati e continuativi e, oggi, a progetto (artt. 61 e ss., d.lgs. 276/2003). Tali collaboratori sono, dunque, soggetti ad un potere (contrattuale) di coordinamento del committente che, alle volte, si somma ad una condizione di dipendenza economica dal committente medesimo. Si crea, quindi, una differenziazione interna all'area dell'autonomia coordinata che non pare adeguatamente valorizzata dal legislatore ordinario, ma che sembra interessare i sindacati. Il dato reale vede, infatti, agire rappresentanze varie, sicché occorre circoscrivere l'ambito di applicabilità degli artt. 39 e 40 Cost. L'assenza di un genuino interesse collettivo e di un'effettiva attività di autotutela inducono a ritenere che i collaboratori “forti” e il relativo associazionismo possano beneficiare delle sole tutele poste dagli artt. 2, 18 e 41 Cost. A conclusione si affrontano le problematiche che la ricostruzione così svolta solleva, ovverosia come garantire l'effettività delle tutele riconosciute al sindacalismo dei collaboratori “deboli” e come contemperare l'associazionismo dei collaboratori “forti” con il diritto antitrust comunitario. / The search starts with the reconstruction of socio-economic processes. Moving from these reflections, it's possible to see that today's companies take advantage of increasingly self-employed coordinated and continuous and, after d.lgs. 276/2003 “lavoratori a progetto”. These employees are, therefore, subject to a power (contractual) coordination of the customer that, at times, it adds up to a state of economic dependence by the same. It then creates an internal differentiation into autonomy area that does not seem properly valued by the ordinary legislator, but that seems to involve trade unions. Given that in reality there are different representations, we move to circumscribe the scope of applicability of the Arts. 39 and 40 Const. The absence of a genuine interest and genuine self activities suggest that employees "strong" and its associations can only benefit from the protections posed by Arts. 2, 18 and 41 Const. At the end tackling the problems so that the reconstruction turn raises, namely how to ensure the effectiveness of the safeguards recognized unionism collaborators "weak" and reconcile the associations of employees "strong" with the antitrust law. IUS/07: DIRITTO DEL LAVORO
75	Le contrôle de constitutionnalité des lois pénales a posteriori : essai comparé sur la protection des droits des justiciables en France et au Canada Cardillo, Chloé 12 1900 (has links) No description available. Etude comparée franco-canadienne Contrôle abstrait Contrôle concret Issue of constitutionality Ex post constitutionality review laws Criminal law French Canada Concrete ex post control Abstract ex post control Protection of the rights Litigants Criminal proceedings Convergence Procedural criminal law Substantial criminal law Constitutional revision
76	從農業發展條例之研修檢視我國農地移轉制度 / Review on Agricultural Land Transfer System through Amendment of the Agricultural Development Act in Taiwan 張志銘 Unknown Date (has links) 我國為配合加入WTO，紓緩日後大量農產品開放進口，對本土農地利用管理與農業生產所帶來的衝擊，政府乃大幅度修正農業發展條例（以下簡稱農發條例），以為因應。該條例及配套法案業於民國八十九年一月四日、六日及十三日經立法院三讀通過，並由總統於同年一月二十六日公布施行。本次農發條例之修正要點，在農地政策方面，主要側重於農地合理的利用、有效地管理與適當的釋出，其中最大的轉變在於調整為「放寬農地農有，落實農地農用」原則，不再限制農地移轉承受人之身份與資格，並有條件地許可農企業法人承受農地。這樣的變革，旨在建立更為開放競爭的耕地買賣市場，增進耕地的流動性，以利農業經營者取得耕地，調整農業經營結構，應值贊同。然而，條文內容有無疏漏不妥？仍有待深入檢討；條文原則性的規定能否落實？尚待相關法令的配合修訂，方能儘速建立合理農地利用、管理與釋出機制，以確保我國的農業發展。　　緣此，本研究乃就農發條例之研修條文內容，深入探析農地政策與移轉規定之轉變，同時藉由實地調查（問卷調查與深度訪談）及拜訪農政等單位，以瞭解移轉制度變遷之實施現況及其對農業經營之影響程度，並訪察農業經營者之意向及博採各方之想法，據以確實地檢視現行農地移轉制度有關之爭議與問題，再提出研修現行條文、修訂行政命令及研議配合措施等改進意見，冀能有助於促進農地合理利用，並供後續法律修正、執行之參考。最後，再綜合本研究之成果，推衍以下結論：　　一、調整農地農有制度係時勢潮流，農地農用管理機制應詳加落實。　　二、實證調查發現，受訪者大抵認同目前農地移轉制度之變革規定，惟對促進農地流動及帶動農業升級助益不大。　　三、引進農企業法人承受耕地之成效不彰，且牽涉法令繁多，亟待整合修訂。　　四、制度規則未能公平提供誘因，且未能有效減低執行面之不確定性，應儘速檢討改進並確實執行之。　　五、農民與農企業法人普遍欠缺對相關法令資訊的瞭解，應加強相關人員之專業訓練與宣傳輔導。　　此外，在研究過程中，發現仍有相關課題有待未來後續研究，以促使農地更有效利用管理，並能確保農業永續發展，建議如下：　　一、健全農企業法人承受耕地之管理制度。　　二、建構重要農業區之區分與保護機制。　　三、進一步研究農業產銷班與農地利用之關聯性。 / For joining WTO and moderating the impact of the import of agricultural products on agricultural lands use and, management and production, our government reacted by revising the Agricultural Development Act (ADA). The ADA has been revised by the Legislative Yuan on January 4 and promulgated by the Presidential Decree on January 26, 2000. The main point of the revision is to emphasis on reasonable farmland uses, effective management and adequate release of the land regulations in the agricultural policy. The main change is to adjust ADA’s principle from “the right to own and use farmland to be limited to the farmer” to “the release of the restriction on farmland transferee and realization of the substantial farmland uses.” The revision does no longer set a limit to the status and qualification of transferees and permits the transferable rights of agribusiness on some certain conditions. It is approved that the revision is to establish a more open and competitive arable land market, to improve the liquidity of arable lands, to facilitate the acquirement of arable lands for agribusiness, and to adjust the agricultural production structure. However, we should review the completeness and realization of the revised ADA after the promulgation in order to assure the agricultural development. 　　Therefore, the main purpose of this thesis is to probe into the change of the agricultural land policy and transfer regulation from the provisions of the revised ADA, examine the exercising of transfer system change and its influence on agricultural operation, investigate the intention of agricultural managers for reviewing the relative debates and issues, and then offer some advice as references of revision in the future. The conclusion is described as follows: 　　1.It is a trend of the times to adjust the transfer system that the right to own and use farmland is limited to the farmer, and the mechanism of assuring the substantial farmland uses should be realized. 　　2.From empirical research, the interviewees almost agree to the new agricultural land transfer system, but think that it is not useful for accelerating the liquidity and promoting the level of agricultural industry. 　　3.It is not significant on introducing agribusiness to be the transferee of arable lands, and it is necessary for our government to integrate too many relative and complicated laws. 　　4.We should review and implement the revised ADA because the rules themselves cannot provide fair incentives and effectively reduce the uncertainty from exercising it. 　　5.Farmers and agribusinesses lack the knowledge of relative laws, so the government should enhance them the professional training and give them consultant service. 　　In addition, from this research, we also found that some issues need to be studied for effective management of agricultural lands and sustainable development of agricultural industry in the future. 　　1.How to sound the management institution when agribusinesses want to be the transferee of arable lands. 　　2.How to designate important agricultural zones and establish protection mechanism. 　　3.Study the correlation between the agricultural product marketing class and agricultural land uses. 農業用地耕地農企業法人農業發展條例農地移轉制度農地政策促進農地合理利用有效管理農地使用農地農有、農地農用放寬農地農有、落實農地農用 Agricultural land Arable land Agribusiness The Agricultural Development Act Agricultural land transfer system Agricultural land policy Promote reasonable farmland uses Effectively manage farmland uses Farmland to be owned and used by farmers
77	Constitutionnalisme et exclusion : critique du regard français sur le modèle canadien de pluralisme / Constitutionalism and Exclusion Blanc, Nicolas 08 December 2014 (has links) La recherche vise à mettre en évidence les relations entre constitutionnalisme et exclusion dans le cadre d’unecritique du regard français sur le modèle canadien de pluralisme. La problématique de l’exclusion, être altériséen raison de l’identité du droit, naît des silences de la comparaison différentielle France – Canada. Une critiqueidentitaire permet de déplacer la triple dialectique de la comparaison : positivisme c. pluralisme, universalisme c.différentialisme et républicanisme c. libéralisme pluraliste. La problématique de l’orientation identitaire du droitest commune aux deux systèmes juridiques. Aussi, la recherche est relative à l’identité du constitutionnalisme.L’exclusion se définit comme le décalage entre l’orientation identitaire du constitutionnalisme et l’identité ducorps du sujet. La méthode d’analyse proposée, afin de traiter de l’exclusion en droit, et déplacer la comparaison,est tripartite : mettre en évidence l’orientation identitaire du constitutionnalisme, en identifier la structureidentitaire, pour, enfin, en déterminer les étrangers ou « Autres. » La recherche vise à déplacer la comparaison enproduisant une phénoménologie de l’exclusion constitutionnelle, ou « dehors constitutifs, » avec une typologiedes étrangers du droit. La démonstration sera faite dans le cadre des conflits de la religion et de l’orientationsexuelle démontrant l’orientation blanche, hétéropatriarcale et hétéronormative du droit constitutionnel. / This research intends on proving how constitutionalism and exclusion collide one against the other through acritique of the french gaze on a supposedly canadian model of pluralism. The negative comparison’s silencesbetween France and Canada gave birth to this question of how one is being excluded and othered based on theidentity of constitutional law. This critique, that focuses on identities, is shifting those three dialectics supportingthe aforementioned negative comparison : positivism v. pluralism, universalism v. differentialism, republicanismv. liberal pluralism. France and Canada share the issue of how legal reality is oriented toward specific identities.This research, then, is a critique of constitutionalism identities. Exclusion is defined as the gap between theorientation of law’s identities and the bodily reality of its subjects. The analytical tool developed here to tackleexclusion in law has three steps : shedding light on the orientations of constitutionalism, its identity structure,and its constitutional Others. This research purports on turning scholars’ critical gaze towards thisphenomenology of constitutional exclusion, its « constitutive outside, » by deciphering a typology ofconstitutional Others. This will be so through the collisions of freedom of religion and sexual orientation.Constitutionalism is per se oriented towards the ascendency of whiteness, patriarcalism and heteronormativity. Accomodements Canada Communautés Comparaison différentielle Conflits de droits Constitutionnalisme Différentialisme Dignité Discrimination Droits autochtones Droits collectifs Égalité réthorique Égalité substantielle Étrangers contitutionnels Exclusion Fédéralisme France Gouvernementalité Hétéronormativité Homosexualité Identités Liberté de religion Michel Foucault Multiculturalisme Niqab Orientation sexuelle Patriarcalisme Personnalité juridique Phénoménologie Pluralisme Positivisme Postcolonialisme Républicanisme Titre ancestral Universalisme Vulnérabilité Aboriginal rights Aboriginal title Accomodations Canada Collective rights Communities Conflict of rights Constitutional others Constitutionalism Differentialism Dignity Discrimination Exclusion Federalism France Freedom of religion Governmentality Heteronormativity Homosexuality Identities Legal personality Michel Foucault Multiculturalism Negative comparison Niqab Patriarcalism Pluralism Positivism Postcolonialism Republicanism Rethorical equality Sexual orientation Substantial equality Vulnerability Universalism 340
78	時尚設計之著作權保護-以服裝設計為中心游皓婷, Yu, Haw Tyng Unknown Date (has links) 時尚設計師出面控訴快時尚品牌抄襲的新聞層出不窮，不乏設計師出面指稱現行法規對其保護不足，而時尚設計、服裝設計領域近期不斷以新穎之技術、手法融入設計當中，呈現出更多以往不可能呈現的造型，使得服裝設計越來越像藝術品，並不單單只是為了使人穿著，進而引發是否有必要將服裝設計與傳統藝術作品區別保護之爭辯。根據美國國會2016年的報告顯示，全球時尚產業每年產值約1.75兆美金，過去曾有紡織王國美稱的台灣，也開始從過去的委託製造（OEM）致力轉型於委託設計製造（ODM），至今努力發展自有品牌（OBM），如何成功打入國際為本土品牌未來應努力之方向。歐盟地區有歐盟共同體設計規定，予以服裝設計周全之設計權保護；美國則長期受制於實用性物品原則之可分離性判斷，而長期無法提供服裝設計之著作權保護；我國雖未明文不予服裝設計著作權保護，但也長期處於不明確之狀態。對設計師而言，不明確之保護即為一不確定風險，將阻礙具創意的新設計之出現，此為台灣推行文化創意產業、將本土品牌推向國際、培育新一代設計師所需解決之問題。本研究主要分為五章，除第一章為緒論外，第二章為時尚設計產業與國際保護現況之概述，第三章主要論述美國著作權法基本結構且以服裝設計為重心，並就前述基礎由實務案例加以歸納評析美國實務對於服裝設計著作權保護之態度，第四章主要論述我國著作權法基本結構且以服裝設計為重心，並就前述基礎藉由實務案例加以歸納評析我國實務對於服裝設計著作權保護之態度，第五章提出本研究之結論與建議。經研究發現著作權法並非全然對於服裝設計不予以保護，僅係因立法政策與解釋論上之不穩定見解，導致保護的不確定性，希望透過此篇論文能夠提供我國主管機關解釋上之建議。 / Nowadays, copycat, knock-off accusements appear frequently within fashion design industry. Some of the scholars, industrial representors comment that fashion design is not copyrightable and shall not be protected. However, it is indisputable that fashion is an innovative and orginal form of art. Furthermore, fahion design consists of artisic expression and other unique features. Thus fashion designers and other kind of artists shall not be treated unfairly. This study focuses on copyright protection both in Taiwan and United States. And discuss to what extent shall we protect garment design and how we can seafeguard talented fashion desingers’s creative works. The study is divided into five parts. The first part is the introduction part. The second part is talking about the featues of fashion design industry and international rules which are related to fashion design. The third part focuses on copright law, domestic theoretical legal analysis and cases on garment design infringement lawsuits in the United States. The fourth part focuses on copright law, domestic theoretical legal analysis and cases on garment design infringement lawsuits in Taiwan. In the end, this study provides several suggestions for the Taiwanese adminstrtion agencies and juditial authorities. 時尚產業時尚設計服裝設計著作權法設計專利網紅 DPPA IDPPPA IDPA 仿製原創性實質近似 TRIPS協定伯恩公約歐盟共同體設計指令歐盟共同體設計規則可分離性判斷美術工藝品應用美術著作 Fashion industry Fashion design Garment design Copyright Design patent Internet celebrity DPPA IDPPPA IDPA Knock-off Originality Substantial similarity TRIPS agreement Berne Convention Separability Artistic handicraft Applied art
79	Modelování vývoje hodnoty středního stavebního závodu v reálné konkurenci ČR / The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic Křížovská, Eliška January 2020 (has links) The dissertation thesis is elaborated to the theme “The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic“. In the introduction of the dissertation thesis, a relation of the chosen theme to the branch of Forensic Engineering is defined and a survey about a contemporary state of the solved problems is elaborated. Further on, the objectives of the dissertation thesis are stated there namely including a formulation of a problem. The dissertation thesis contains the basic data about the examined middle-size building enterprise of a regional significance and its competitive building enterprises. At all enterprises, a property evaluation by an assessment of a substantial value and a returns’ evaluation by a method DCF Entity are carried out. The component of the dissertation thesis is a proposal of a simple expert standard containing methodical recommendations at an assessment of a value of a building enterprise of a regional significance. This is the essential contribution of the dissertation thesis for the branch Forensic Engineering whose starting ascertainments are practical pieces of knowledge and experience with the behaviours of the middle-size building enterprises in a period of a financial crisis.

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