全球性的產業面對國際化的競爭，企業為求生存發展，對於資源的需求必須尋求國內外最佳發展與佈局。隨著運輸系統及通信技術的進步，全球供應鏈的興盛已是必然的趨勢。這些跨國企業專注於自己的核心事業，對於非主軸業務皆採以外包方式委外執行。其中以國際物流運作因涵蓋業務範圍廣且複雜非一般產業所能承擔，採外包方式是一種正確的決策。 物流產業居於專業分工及委外需求日盛的市場中，因此物流產業的市場不斷的擴大，而且對物流需求的服務項目變得多樣且複雜，尤其是國際物流及全球供應鏈。但相對的物流業者間的競爭更形激烈，誰能提供更完整、更準確、更快速及更低廉的服務，誰就能主宰市場。 本研究首先就物流定義、國際物流、第三方物流及第四方物流等活動深入探討，以我國國際物流業者的體質來看，惟有物流業界的水平整合或垂直整合，加上資訊科技化，才能滿足趨勢需求，才能有競爭力。整合的組織方式及解決方案為何，由誰來整合最有機會與條件，本論文將以第四方物流為目標，分析國內物流業者可以採行的整合方式，在業務整合之同時探討資訊整合之可能性及整合方式。並且提出一個以SOA為核心之電子化企業協同合作架構，運用服務導向的開放式及模組化優點來架構第四方物流系統。 倉儲/物流中心及海空運承攬業者是有能力發展成第四方物流業者，因此這兩者在價值鏈中是很好的雁行領導者。透過此領導者本身之條件，再以策略聯盟的方式擴充至其他上下游物流業者，串聯成完整的價值鏈，可快速構成第四方物流組織。 第四方物流組織以策略聯盟的方式構成，目標是串聯成完整的價值鏈，但策略聯盟組織是鬆散的組織，要使價值鏈發揮效益須要藉助協同商務，尤其是資訊的協同作業。要發展協同商務，就需要有共通的標準與可用的技術。。SOA分析架構是一種新的觀念，目前沒有明確的方法可參考，經本研究驗證，使用Zachman framework的原則，使得在SOA\Web service實作較為簡單可行。 / Facing international competition, global enterprises are developing the international optimal resource allocation. Global supply chain is necessary due to the progress in transportation and communication technique. These enterprises focus in core business and outsource others. Global logistics is first priority in outsourcing, because its coverage is wide and it is very complex. The global logistics market grows bigger and bigger, because the global market are progressing towards specialization and outsourcing. The global logistics and supply chain need varied and integrated services. In the violent competitive environment, the one who can provide complete, precise, quick, and integrated service will dominate the market. This research will first discuss the definition and characteristics of global logistics, then discuss 3PL and 4PL activities and core competence. Since the service and business scope of logistics industry is very wide; and given the constitution of Taiwanese global logistics service providers, the only solution to improve the competitiveness of Taiwan local logistics industry is to integrate the logistics industry both vertically and horizontally with the support of the information technology. This paper will discuss the integration solution and the best candidate to integrate the logistics industry, followed by the discussion to build collaboration commerce system by SOA. Warehouse/logistics centers and freight forwarders are best candidates to develop 4PL. These two businesses are best leaders in logistics value chain. Base on these leaders’ capacity to extend to upstream and downstream partners by strategic alliances, they can build full logistics value chain easily and quickly. But the organization structure of strategic alliance is loose. If they want to run the 4PL organization efficiently, they must use collaboration commerce, especially, by information technique. The research confers to develop collaboration commerce using SOA. SOA is a new concept. Right now, there is no full methodology to refer. From the results of the research, we prove that using Zachman framework principle can make SOA or Web service implementation simple and feasible.

L’arbitrage public international est demeuré un domaine exclusif aux États souverains jusqu’à la fin des années 50, alors que sont apparus les traités bilatéraux relatifs aux investissements (TBI). La principale caractéristique de ces TBI est sans conteste le recours direct de l’investisseur étranger en arbitrage international contre des États récalcitrants, une alternative aux tribunaux locaux souvent inefficaces. Plus récemment, en 1998, l’organe d’appel de l’OMC est allé jusqu’à accepter l’opinion d’amicus curiae dans un différend opposant des États et aujourd’hui, l’admission de ce type d’opinion est expressément prévue dans plusieurs TBI de nouvelle génération. Mais si l’investisseur bénéficie d’un recours devant une instance arbitrale neutre, il en va tout autrement pour la population locale qui se trouve souvent lésée par la présence, sur son territoire, d’investisseurs étrangers. Le droit de présenter une opinion ne peut remplacer le droit de faire valoir une réclamation. Se pose donc la question : est-ce que, dans le contexte actuel du droit de l’investissement international, des tiers (par rapport aux parties signataires de TBI et par rapport aux parties au différend) peuvent prétendre à une voie de recours direct en arbitrage international? Nous sommes d’avis qu’une telle voie de recours est actuellement possible et que le contexte de l’arbitrage relatif à l’investissement constitue un terrain fertile pour la mise en place de ce droit, étant donné la place déjà faite aux investisseurs. Nous verrons que les principales objections à l’admission de tiers à l’arbitrage international peuvent être rejetées. L’objection de l’absence du consentement des parties intéressées tombe quand on constate les nombreux cas d’arbitrage international où la portée du consentement a été étendue pour inclure des non-parties ou encore pour soumettre à l’arbitrage des matières non envisagées au départ. Par ailleurs, l’absence de qualité pour agir en droit international est un problème théorique, car les investisseurs y ont déjà accès malgré l’absence de cette qualité. Reste donc à déterminer quelle pourrait être la base d’un recours en droit substantiel international pour qu’un tiers puisse faire valoir une réclamation. Nous verrons qu’il existe des instruments juridiques et des principes internationaux dont la contravention pourrait très bien engager la responsabilité de l’État ou de l’investisseur fautif, tout comme il est possible de bien circonscrire les critères d’admissibilité des tiers à la procédure d’arbitrage international. / International arbitration has remained an exclusive domain sovereign states until, in the late 50s, came the first bilateral investment treaties (BITs). The main feature of these BITs is undoubtedly the right, granted to investors, to direct international arbitration against recalcitrant States, an alternative to often ineffective local justice. More recently, in 1998, the appellate body of the WTO went to accept the opinion of an independent amicus curiae in a dispute between State members. Today, the admission of such opinions is clearly provided for in several recent BITs. But if investors benefit from a right of action before a neutral international arbitration body, the situation is quite different for the local population, who is often affected by the presence of foreign investors on its territory. The right to submit an opinion cannot replace the right to legal action. This therefore raises one question: in the current context of international investment law, is it possible for third parties (non signatories of BITs and not parties to the dispute) are entitled to a remedy direct international arbitration? We are of the opinion that the answer to this question is: yes. And the context of investment arbitration, because of the right to direct arbitration against States already granted to investors, constitutes a fertile ground for the implementation of this right of action in favour of third parties. The objection based on the absence of the parties’ consent to such right of action has been set aside in many international arbitration cases where the scope of consent has been extended to include non-parties or to submit to arbitration matters not contemplated at first. Also, the objection based on the absence of legal standing of third parties in International Law proves to be theoretical as foreign investors already have access to international justice despite the lack of this quality. There remains to determine what substantial International Law will constitute a valid legal basis for a third party claim. We will see that there exists legal instruments and international principles and that their violation by States or investors may result in the obligation to compensate the prejudice suffered, as well as it is possible to clearly define and indentify who the third parties could be.

No description available.

Cette étude présente une caractérisation du mécanisme procédural de l'intervention des tiers en droit judiciaire privé québécois. Développée en trois volets, elle aborde successivement l'origine historique de l'intervention des tiers, qui révèle sa pérennité et sa longévité (première partie). Un modèle conceptuel de sa forme contemporaine selon lequel son bien-fondé repose sur sa légitimité et son utilité est proposé (deuxième partie). Enfin, une étude critique, dans une perspective sociologique et comparative, de la place de l'intervention des tiers dans les projets de réforme de la procédure civile, expose son incompatibilité avec les modes alternatifs de résolution des conflits et trouve, dans le pouvoir judiciaire de l'ordonner d'office présent la législation étrangère, une assurance contre l'iniquité à laquelle le droit québécois devrait souscrire (troisième partie). / This study is a characterization of the procedural mechanism allowing intervention or joinder of third parties in Quebec's civil procedure law. Consisting of three parts, it traces the history of this procedure, revealing its perennial longevity (Part one). A theory of its contemporary function is proposed, according to which its legal validity rests on its legitimacy and usefulness (Part two). Finally, the place of third party intervention in civil procedure law reform is analysed from a sociological and comparative standpoint, exposing its fundamental incompatibility with ADR (Alternative dispute resolution) and finding that the judicial power–in foreign law–to order intervention as of right is a safegard against unfairness worth incorporating into Quebec's procedural law (Part three).

No description available.

Ce travail essaie d’analyser l’affirmation courante dans la dogmatique brésilienne de ce que les règles de la responsabilité civile objective sont destinées à concrétiser la valeur de la solidarité sociale inscrite dans la Constitution Fédérale du Brésil (article 3, III, in fine) et la directrice de la socialité présente dans le Code Civil de 2002. L’étude commence par la description d’un risque social – la criminalité urbaine violente – et par la présentation de la relation entre une certaine forme historique de manifestation de ce risque et de l’augmentation des cas judiciaires concernant la responsabilité des entreprises de transport urbain pour dommages subis par leurs passagers à cause d’actes violents pratiqués par des tiers lors du trajet. Dans la deuxième partie, on présente les origines du discours de solidarisme juridique et les influences de celui-là sur certaines constructions dogmatiques concernant le phénomène de la responsabilité civile. Finalement, ayant pour base des recherches menées à propos de la jurisprudence de deux tribunaux supérieurs brésiliens (le Supremo Tribunal Federal et le Superior Tribunal de Justiça) on analyse le fond de ces décisions, essayant d’identifier à quel point le discours théorique de la dogmatique est effectivement incorporé au moment de l’application des concepts juridiques implicite dans certains problèmes concrets. / O presente trabalho pretende analisar a afirmação corrente, na dogmática civilística brasileira, de que as regras da responsabilidade civil objetiva se destinam a concretizar o valor da solidariedade social inscrito na Constituição Federal (art. 3º, III, in fine) e a diretriz da socialidade presente no Código Civil de 2002. O estudo é feito, inicialmente, por meio da descrição de um risco social – criminalidade urbana violenta – e da apresentação da relação entre uma determinada forma histórica de manifestação desse risco e o aumento dos casos judiciais envolvendo a responsabilidade das empresas de transporte urbano em face de danos sofridos por seus passageiros em razão de atos violentos praticados por terceiros durante o trajeto. Em um segundo momento, são apresentadas as origens do discurso do solidarismo jurídico e as influências desse sobre certas construções dogmáticas relativas ao fenômeno da responsabilidade civil. Por fim, com base em pesquisa realizada sobre a jurisprudência dos dois tribunais superiores brasileiros (Supremo Tribunal Federal e Superior Tribunal de Justiça), realizou-se a análise de conteúdo das decisões, buscando identificar em que medida o discurso teórico da dogmática é efetivamente incorporado no momento da aplicação dos conceitos jurídicos implicados no tratamento de determinados problemas concretos. / This text aims at analyzing the current belief held by the authors of the Brazilian dogmatic of civil law, that rules concerning objective civil responsibility must realize the value of social solidarity described by the Federal Constitution (Article 3, III, in fine) and the principle of sociality presented by the Civil Code of 2002. The study is done initially through the description of a social risk – violent urban criminality – and the presentation of a relationship between a certain historical form this risk takes and the increase in legal cases involving the responsibility of public transportation companies for damage incurred upon their passengers due to violent acts practiced by third parties on the itinerary. In the second part, we present the origins of the discourse of legal solidarism, and its influence upon certain dogmatic constructions concerning the phenomenon of civil responsibility. Finally, based on research done about the jurisprudence of two Brazilian superior tribunals (the Supremo Tribunal Federal and the Superior Tribunal de Justiça), we analyze the contents of those decisions, aiming at identifying to what extent the theoretical discourse of dogmatic is actually incorporated into the moment of applying the legal concepts implicit in the treatment of certain concrete problems.

Submitted by Danielle Cavalcante Duarte (dc.duarte@gmail.com) on 2016-01-21T15:37:14Z No. of bitstreams: 1 2016.01.18_Conflitos.de.Agência.no.Consórcio.DPVAT_pós.defesa.pdf: 898489 bytes, checksum: a4aaf912a30b7b1326ac452f6227997e (MD5) / Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2016-02-03T18:17:24Z (GMT) No. of bitstreams: 1 2016.01.18_Conflitos.de.Agência.no.Consórcio.DPVAT_pós.defesa.pdf: 898489 bytes, checksum: a4aaf912a30b7b1326ac452f6227997e (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-02-11T18:40:06Z (GMT) No. of bitstreams: 1 2016.01.18_Conflitos.de.Agência.no.Consórcio.DPVAT_pós.defesa.pdf: 898489 bytes, checksum: a4aaf912a30b7b1326ac452f6227997e (MD5) / Made available in DSpace on 2016-02-11T18:41:06Z (GMT). No. of bitstreams: 1 2016.01.18_Conflitos.de.Agência.no.Consórcio.DPVAT_pós.defesa.pdf: 898489 bytes, checksum: a4aaf912a30b7b1326ac452f6227997e (MD5) Previous issue date: 2016-01-11 / Diferentes arranjos institucionais resultam em diferentes incentivos para a realização de trocas econômicas. Com efeito, estruturas regulatórias implementadas em determinado contexto histórico-econômico podem resultar em consequências diversas daquelas originariamente pretendidas, impondo ao regulador a necessidade de constante monitoramento e de intervenções com vistas a diagnosticar e corrigir ou minimizar possíveis distorções nas relações entre os atores envolvidos. Assim, esta dissertação tem por objetivo analisar o funcionamento do Consórcio do Seguro DPVAT como mecanismo de conexão entre seus diversos stakeholders. Pretende-se analisar a existência de conflitos de interesses derivados das diversas relações entre as partes interligadas – geradas pelo arranjo institucional firmado para a gestão dos recursos arrecadados com os prêmios pagos pelos proprietários de veículo automotor para o Seguro de Danos Pessoais Causados por Veículos Automotores de Via Terrestre, ou por sua carga, a Pessoas Transportadas ou Não (DPVAT) – que possam suscitar intervenção regulatória no sentido de evitá-los, ou, ao menos, mitigá-los. A pesquisa é conduzida a partir da identificação dos comportamentos esperados de agentes econômicos autointeressados, tendo por referência os pressupostos da Nova Economia Institucional sob a perspectiva da Teoria da Agência, e do exame das principais mudanças legislativas havidas na estrutura do seguro obrigatório de trânsito no Brasil nos últimos 50 anos. Na sequência, com base em elementos teóricos e empíricos, foram identificados e analisados três conflitos de agência entre os stakeholders do Consórcio DPVAT: o primeiro seria aquele havido entre a entidade gestora do Consórcio DPVAT (agente) e as sociedades seguradoras consorciadas (principal); o segundo conflito observado refere-se à relação mantida entre a entidade gestora do Consórcio DPVAT (agente) e o órgão regulador (principal); e, por fim, o conflito de agência existente entre a seguradora que administra o referido consórcio (agente) e os proprietários de veículo automotor (principal). / Different institutional arrangements result in different incentives for performing economic exchanges. Indeed, regulatory frameworks implemented in a particular historical and economic background may produce results different from those originally intended, therefore imposing to the regulator the need for constant monitoring and intervention in order to diagnose and correct or minimize possible distortions in the relationships among actors. Thus, this dissertation is proposed to analyze the operation of the DPVAT Consortium as a connecting mechanism between its various stakeholders. The goal is to check potential conflicts of interest that may arise from the various relationships between these stakeholders – set up by the institutional framework established to the management of the premiums paid by motor vehicle owners for their mandatory motor third-party liability insurance (known as DPVAT insurance in Brazil) – that may foster regulatory intervention in order to avoid such conflicts or, at least, to mitigate them. The survey is based on identifying the expected behavior of economic agents in their own interest, according to the assumptions of the New Institutional Economics from the perspective of the Agency Theory, and on the examination of the main legislative changes in mandatory motor third-party liability insurance in Brazil over the last 50 years. Subsequently, three agency conflicts between DPVAT Consortium stakeholders were identified and analyzed based on theoretical and empirical evidence, arising from: (1) the relationship between the managing body of the DPVAT Consortium (agent) and the insurance companies that are an integral part of the Consortium (principal); (2) the relationship between the managing body of the DPVAT Consortium (agent) and the regulatory body (principal); and (3) the relationship between the insurance company that operates the DPVAT Consortium (agent) and the motor vehicle owners (principal).

The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology. In order to develop a framework to prevent non-compliance, an understanding was required of the areas that would enable such a framework to be successful. Since governance, risk and compliance (GRC) is an emerging area in the corporate and information technology domain, organisations, including revenue bodies, are confronted with an increased risk and a growing number of regulatory, legal and other compliance requirements. The frame of reference for integrated governance, risk and compliance was used as base to determine the areas that had to be included in the new feasibility framework for the South African Revenue Service (SARS) in order for the framework to enhance compliance. Thus, the frame of reference for integrated governance, risk and compliance provided a contextual understanding of the areas that had to be reviewed in order to ensure that the framework that was developed adhered to all aspects that would make it a suitable and acceptable framework within SARS. Since the new conceptual framework will be used to address compliance and risk management, existing frameworks had to be considered – one in particular, namely the Compliance Risk Management Process as described by the Organisation for Economic Co-operation and Development (OECD). The OECD guidance note outlines compliance risk management as a structured iterative process for the “systematic identification, assessment, ranking, and treatment of tax compliance risks” that will enhance decision-making. This structural process is depicted in the Compliance Risk Management Process which can be used by revenue bodies, including SARS. Thus, once the different areas had been identified, discussed and understood, the existing Compliance Risk Management Process as described by the OECD was discussed to identify how the new conceptual framework that would be developed as part of this study could enhance this existing framework. Finally the framework was developed by making use of an extended literature review on the main characteristics of ‘big data’, which was then tested with the use of two selected case studies and concluded with a comparative analysis of the case studies. Overall, the framework will aid to determine whether it is feasible to continue with a project to use third-party data and information technology to automate the detection and prevention of taxation gaps before spending too many resources without any significant effect on diminishing the taxation gap. It is therefore recommended that SARS implement this new feasibility framework as a pre-check in order to determine whether:  there is third-party data available for a specific type of transaction that will result in the reduction of the taxation gap;  the third-party data is reliable and usable. If not, which changes are required from the third party in order to ensure that it can be linked to specific taxpayers (for example, such as capturing additional data or changing the format of existing data that had been captured in order to ease the extraction process);  any tax acts or legal aspects should be enhanced to ensure all relevant taxpayer information is available from a specific third party; and  both organisations (SARS and the third party) have the relevant information technology to ensure SARS can extract, store and manipulate the data in a timely fashion in order to obtain the maximum effect. In conclusion, a new feasibility framework was developed as part of this study in order to aid SARS with the reduction of the taxation gap by using third-party data and information technology. The purpose of the new feasibility framework is to identify whether there is third-party data available and whether any changes are required to the data in order to provide SARS with a mechanism to link it to specific taxpayers. This will provide SARS with guidance as to the steps that are required in order to automate the process of collecting third-party data through by using information technology. The feasibility framework would also indicate whether it is feasible to continue with such an automation project before exhausting too many resources without any significant effect on reducing the taxation gap. / Taxation / M. Phil. (Accounting Science)

Ce travail essaie d’analyser l’affirmation courante dans la dogmatique brésilienne de ce que les règles de la responsabilité civile objective sont destinées à concrétiser la valeur de la solidarité sociale inscrite dans la Constitution Fédérale du Brésil (article 3, III, in fine) et la directrice de la socialité présente dans le Code Civil de 2002. L’étude commence par la description d’un risque social – la criminalité urbaine violente – et par la présentation de la relation entre une certaine forme historique de manifestation de ce risque et de l’augmentation des cas judiciaires concernant la responsabilité des entreprises de transport urbain pour dommages subis par leurs passagers à cause d’actes violents pratiqués par des tiers lors du trajet. Dans la deuxième partie, on présente les origines du discours de solidarisme juridique et les influences de celui-là sur certaines constructions dogmatiques concernant le phénomène de la responsabilité civile. Finalement, ayant pour base des recherches menées à propos de la jurisprudence de deux tribunaux supérieurs brésiliens (le Supremo Tribunal Federal et le Superior Tribunal de Justiça) on analyse le fond de ces décisions, essayant d’identifier à quel point le discours théorique de la dogmatique est effectivement incorporé au moment de l’application des concepts juridiques implicite dans certains problèmes concrets. / O presente trabalho pretende analisar a afirmação corrente, na dogmática civilística brasileira, de que as regras da responsabilidade civil objetiva se destinam a concretizar o valor da solidariedade social inscrito na Constituição Federal (art. 3º, III, in fine) e a diretriz da socialidade presente no Código Civil de 2002. O estudo é feito, inicialmente, por meio da descrição de um risco social – criminalidade urbana violenta – e da apresentação da relação entre uma determinada forma histórica de manifestação desse risco e o aumento dos casos judiciais envolvendo a responsabilidade das empresas de transporte urbano em face de danos sofridos por seus passageiros em razão de atos violentos praticados por terceiros durante o trajeto. Em um segundo momento, são apresentadas as origens do discurso do solidarismo jurídico e as influências desse sobre certas construções dogmáticas relativas ao fenômeno da responsabilidade civil. Por fim, com base em pesquisa realizada sobre a jurisprudência dos dois tribunais superiores brasileiros (Supremo Tribunal Federal e Superior Tribunal de Justiça), realizou-se a análise de conteúdo das decisões, buscando identificar em que medida o discurso teórico da dogmática é efetivamente incorporado no momento da aplicação dos conceitos jurídicos implicados no tratamento de determinados problemas concretos. / This text aims at analyzing the current belief held by the authors of the Brazilian dogmatic of civil law, that rules concerning objective civil responsibility must realize the value of social solidarity described by the Federal Constitution (Article 3, III, in fine) and the principle of sociality presented by the Civil Code of 2002. The study is done initially through the description of a social risk – violent urban criminality – and the presentation of a relationship between a certain historical form this risk takes and the increase in legal cases involving the responsibility of public transportation companies for damage incurred upon their passengers due to violent acts practiced by third parties on the itinerary. In the second part, we present the origins of the discourse of legal solidarism, and its influence upon certain dogmatic constructions concerning the phenomenon of civil responsibility. Finally, based on research done about the jurisprudence of two Brazilian superior tribunals (the Supremo Tribunal Federal and the Superior Tribunal de Justiça), we analyze the contents of those decisions, aiming at identifying to what extent the theoretical discourse of dogmatic is actually incorporated into the moment of applying the legal concepts implicit in the treatment of certain concrete problems.

The diploma work deals with the analysis of the logistic chain of the company Friall s.r.o., which is a producer of frozen potato specialities. Based on this analysis I wanted to discover weak points in functionality of the logistic chain and find suitable precautionary measures as well as solutions leading to an improvement of the current situation. The diploma work is focused on the raw material entry and self-production of the products.