The figure of international arbitration is briefly defined as a method of conflict resolution in the international level, alternative to the Administration of Justice, emphasizing its neutrality, speed and confidentiality.This article shows the new challenges faced by arbitrators, in terms of choice, length of process and efficiency in decision making. In addition, it proposes nine solutions to improve arbitration performance and abbreviate the process of taking decisions. / La figura del arbitraje internacional, es definida brevemente como un método de resolución de conflictos en el ámbito internacional alternativo a la Administración de Justicia destacando su neutralidad, rapidez y confidencialidad.Este artículo pone de manifiesto los nuevos retos que afrontan los árbitros, en cuanto a la elección, duración del proceso y eficiencia en la toma de decisiones.Además, propone nueve soluciones para mejorar el desempeño arbitral y acortar la emisión de decisiones.

Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take full advantage of the tax avoidance opportunities being used by others. This study examines whether managerial reputation, as proxied by high-profile awards to top managers, is helpful in explaining corporate tax avoidance. The empirical results show that, relative to a matched control group, firms managed by a celebrity manager have significantly higher cash and GAAP effective tax rates in the three year period following the manager's first award than preceding the award. This result is consistent with the conjecture that celebrity managers, for fear of being labeled as "poor citizens," engage in less tax avoidance once they have an established reputation.

ARAÚJO, Karlane Holanda. Os efeitos do Prêmio Escola Nota Dez nos processos pedagógicos das escolas premiadas de Sobral e das apoiadas de Caucaia no ano de 2009. 2016. 185f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Educação Brasileira, Fortaleza (CE), 2016. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-03-22T15:08:34Z No. of bitstreams: 1 2016_dis_kharaujo.pdf: 1815421 bytes, checksum: 4e8fa57332fc31ef2433db6624290df8 (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2016-03-23T11:44:00Z (GMT) No. of bitstreams: 1 2016_dis_kharaujo.pdf: 1815421 bytes, checksum: 4e8fa57332fc31ef2433db6624290df8 (MD5) / Made available in DSpace on 2016-03-23T11:44:00Z (GMT). No. of bitstreams: 1 2016_dis_kharaujo.pdf: 1815421 bytes, checksum: 4e8fa57332fc31ef2433db6624290df8 (MD5) Previous issue date: 2016 / O objetivo deste estudo concentrou-se em investigar os efeitos do Prêmio Escola Nota Dez como instrumento de gestão educacional high-stakes nos processos pedagógicos das escolas premiadas de Sobral e das apoiadas de Caucaia, no Ceará, bem como em verificar se a política de bonificação adotada pelo prêmio vem provocando mudanças no trabalho docente. Para concretude deste trabalho de dissertação, realizou-se a pesquisa empírica em duas cidades do Estado do Ceará: em Sobral, município com maior reincidência de escolas premiadas, e em Caucaia, município com baixo rendimento que obteve escolas apoiadas por Sobral em 2009. O universo da investigação foi composto por dois estratos: estrato 1 – duas escolas premiadas de Sobral; estrato 2 – duas escolas apoiadas de Caucaia. Em ambos os estratos, constam escolas posicionadas na sede e no distrito municipal, a fim de contrastar os diferentes contextos. Para a coleta de dados, realizaram-se entrevistas semiabertas aos representantes do núcleo gestor escolar, aos professores que atuam nas turmas de 2º ano do ensino fundamental e aos alunos da série indicada. Dada a natureza qualitativa desta investigação, as falas dos participantes da pesquisa foram analisadas com base na hermenêutica gadameriana, especialmente com aplicação da noção de fusão de horizontes, em que ocorre “[...] a plenitude da conversa, na qual ganha expressão uma coisa que não é só de interesse meu ou do meu autor, mas de interesse geral.” (GADAMER, 1997, p.404). A partir da fusão de horizontes, concluiu-se que os processos pedagógicos das escolas premiadas de Sobral e das apoiadas de Caucaia são reorientados pelo teste padronizado do Sistema Permanente de Avaliação da Educação Básica do Ceará- Alfa, direcionando o que, como e para que ensinar. Contudo, observou-se que esses processos são mais bem elaborados, sistematizados e monitorados em Sobral, incidindo determinantemente sobre o conteúdo curricular a ser ensinado e sobre a maneira como devem ser trabalhados na escola, objetivando que os alunos alcancem os melhores resultados. Na visão dos diretores e dos professores das escolas premiadas e das apoiadas, foi comum considerar o Prêmio Escola Nota Dez como uma iniciativa propositiva que vem gerando uma movimentação no cotidiano das instituições educativas em torno da melhoria do desempenho escolar. Também se constatou que os dois estratos de escolas, no período da cooperação técnico-pedagógica, empreenderam práticas de gestão e pedagógicas que repercutiram de maneira eficaz na melhoria da proficiência do Sistema Permanente de Avaliação da Educação Básica do Ceará – Alfa. Apesar disso, faz-se a ressalva de que as escolas em condição de apoiadas tendem a realizar as boas práticas de gestão e pedagógicas somente no período em que estão recebendo a cooperação técnico-pedagógica das instituições parceiras, não adequando por completo a cultura escolar replicada em suas escolas. Outro achado da pesquisa foi atestar que o Prêmio Escola Nota Dez possibilita a aquisição de materiais didáticos e de bens tecnológicos, investimentos na parte pedagógica e estrutural das escolas, viabilizando inovações nas práticas docentes; corrobora para elevar a motivação dos professores na realização do trabalho docente e viabiliza o incremento das práticas de sala de aula em decorrência do intercâmbio entre as escolas parceiras. Por fim, verificou-se que a prática de bonificação adotada pelo Prêmio Escola Nota Dez, por ser uma política que usa a avaliação externa para responsabilizar fortemente os atores educacionais pelos resultados escolares, tende, por um lado, a estimular e a provocar mudanças positivas no trabalho docente; por outro lado, tende a pressionar o corpo docente a alcançar as metas, causando tensões e desgastes nas relações intra e interpessoais no contexto escolar.

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Modern commercial relations have been making their dynamics more complex over the years and have made of arbitration the best way of conflicts resolution. One of the most complex changes has been the addition of elements in national and international arbitration agreements. It is also of fundamental importance to define who are the parties involved in the arbitration, both parties involved and non-signatories.In this article, the author analyzes the figure of third parties who have not subscribed to the arbitration agreement in light of the Peruvian Arbitration Law.In addition, the author proposes solutions for its better regulation. / Las relaciones comerciales modernas han ido complejizando su dinámica a través de los años y hacen del arbitraje el medio de solución de controversias por excelencia. Uno de los cambios más complejos ha sido el agregado de elementos en los convenios arbitrales en el ámbito nacional e internacional que deben analizarse. Es, además, de relevancia fundamental definir quiénes son las partes que intervienen en el arbitraje, tanto las partes involucradas como los no-signatarios.En este artículo, el autor analiza la figura de los terceros que no hayan suscrito el convenio arbitral a la luz de la Ley Arbitral Peruana, además de proponer soluciones para su mejor regulación.

Magister Legum - LLM / Arbitration is the preferred method of dispute resolution in international trade. Naturally, a set of rules is necessary to govern the conflict’s resolution. For cultural, political, economical or other reasons the parties’ national laws may not serve the individual interests and needs of that particular contract well. If one wants to avoid the application of both parties’ national laws, one can choose that the contract be governed by an a-national legal standard, e.g. general principles of International Trade Law or the general usages of a particular trade. These internationally accepted principles of law governing contractual relations are called lex mercatoria (law merchant). Lex mercatoria already existed in the Middle Ages and can even be dated back to antiquity. Later it disappeared through the nationalization of International Trade Law and was rediscovered in the 1950s, when international traders were again creating their own law and disputes were increasingly resolved outside of the national jurisdictions and applying a-national law. Lex mercatoria is being applied more and more by arbitrators and is therefore becoming increasingly important for dispute resolution in International Trade. Numerous different concepts and theories of lex mercatoria have been developed. Its being an autonomous legal system is questioned by some authors and the doctrine in favour of it called unfounded. The critics also argue that the authority to apply lex mercatoria may be a recipe for amateurism and the substitution of the arbitrator’s private preferences for the parties’ intentions, for itis easy to proclaim common principles on the basis of limited knowledge. The lex mercatoria is said only to exist because scholars talk about it. However, these and other allegations can be refuted by critically analyzing the arguments that are supposed to underline those assumptions. Applying lex mercatoria to solve international trade disputes has many advantages. By choosing lex mercatoria the parties avoid rules which are unfit for international contracts, e.g. peculiar formalities, brief cut-off periods and special difficulties created by domestic laws. In addition to that, neither of the parties has the advantage of having the dispute governed by his own law. Since one of the central rules is the principle of good faith and fair dealing, lex mercatoria neither leads to arbitrary results nor does it favour the rich. Is it possible for the arbitrators to apply lex mercatoria if no law has been chosen by the parties? The failure of the parties to indicate a choice could well mean that they did not wish to have their contract governed by any of their national laws. In some awards arbitrators applied lex mercatoria as they considered the community of international merchants to be autonomous and to exist beyond national legislation. However, it cannot be deduced from the absence of such a choice that the parties have impliedly chosen lex mercatoria to be the law governing the conflict. Lex mercatoria is applicable only as a subsidiary law in cases where no national law has been chosen and seems apt. / South Africa

Magister Legum - LLM / The objective of this study was to examine and review the main features and works of the arbitration and conciliation working group of UNCITRAL while demonstrating their impact on international trade. / South Africa

Magister Legum - LLM

The Labour Relations Act 66 of 1995 in section 145 and the Arbitration Act 42 of 1965 in section 33 uses wording very similar to one another to specifically enable the labour court to review CCMA and private arbitration awards respectively. As a result, labour arbitration award reviews are regarded as part of the family of special statutory reviews; the implication of such a classification being that the situation specific statutory provision(s) and the jurisprudential principles developed thereunder are applicable rather than those applicable to reviews in general. When the common purpose of the review procedure is then read with the legislature’s objective of quickly and finally resolving labour disputes at arbitration level as well as the limited grounds for review as provided for in the LRA and the AA, indications are that the labour courts’ review powers should be restrictively interpreted. However, because the making of CCMA arbitration awards also constitutes administrative action, the review thereof is also influenced by the constitutional right to just administrative action and reasonableness in particular. This does however not mean that applicants on review can rely directly on section 33 of the Final Constitution or on the broader grounds of section 6 of the PAJA to review CCMA arbitration awards on the basis of unreasonableness. Section 145 of the LRA constitutes administrative action legislation within the specialised labour law sphere and reasonableness is not a ground mentioned therein. A constitutionally consistent interpretation of section 145 however has the effect that reasonableness suffuses the statutory defined grounds for review; a state of affairs that does not threaten the restrictive scope of CCMA arbitration award reviews. In terms thereof, courts on review must establish whether the decision, alleged to have been reached by the commissioner as a result of the occurrence of one or more of the section 145 grounds for review, is one that a reasonable decision-maker could not reach. This interpretation accords far better with the legislature’s specific objectives pertaining to labour arbitration award reviews and the permissible range of reasonableness further ensures that awards are not easily interfered with on review. When a court is then called upon to determine whether or not a decision is reviewable in terms of section 145, it is entitled to have regard to both the award and the record of the proceedings. If, after such scrutiny, the court is of the opinion that the decision was arrived at as a result of the occurrence of a defect as contemplated by section 145 of the LRA, the decision should be reviewed and set aside irrespective of the fact that the outcome can be sustained by other reasons also identifiable from the record; the focus of review always being on the commissioner’s process of reasoning and the way in which he arrived at his findings rather than the outcome of the process. A court should however be mindful of the fact that erroneous reasons for findings per se are not reviewable grounds, but at best serve as evidence of a reviewable ground that will in conjunction with other considerations have to be sufficiently compelling to justify an inference that the decision is unreasonable. In the case of jurisdictional reviews, the reasonableness standard is also applicable because the focus is on the commissioner’s subjective reasons for his findings rather than the jurisdictional fact’s objective existence. A court on review can accordingly set aside a decision following upon the non-observance of a jurisdictional fact if the commissioner, in deciding that the jurisdictional fact existed, committed one or more of the section 145 grounds for review. In the case of private arbitration awards, applicants seeking a review must do so on the grounds recognised in section 33 of the AA and reasonableness is not one of them. This is however not the only reason why these awards are also not subject to the scrutiny of the reasonableness test on review. The other reason relates to the fact that the issuing of private arbitration awards does not constitute administrative action. The disputing parties can also not by agreement incorporate the reasonableness standard into private arbitration award reviews conducted by the labour court. Such parties are however entitled to establish a private appeal or private review body in their arbitration agreement, clothing it with the powers that they wish to confer upon it, including the ability to review an award subject to the reasonableness standard. / Abstract

The creation of a binding adjudication system under the Dispute Settlement Understanding ("DSU") is one of the major successes of the WTO. However, while the Dispute Settlement Body ("DSB") has experienced a high level of compliance with its rulings, there have been enough failures to raise concerns about compliance with WTO rulings. This in turn endangers the long term viability and legitimacy of the WTO as a decision-making body. This thesis explores the possibility of more effective integration of arbitration as a means of dealing with a small number of problematic cases where compliance with a ruling is doubtful. It considers arbitration as an alternative to what has effectively become an institutionalized litigation system involving panels and the Appellate Body, and as an adjunct to the diplomatic resolution of disputes, particularly for policy driven cases where compliance with WTO rulings is more doubtful. While proposals for the use of arbitration made during the Uruguay Round of negotiations leading to the creation o f the WTO have been realized in the provisions of the DSU, arbitration has never been effectively tested as a true alternative. Further, arbitration as an alternative to the litigation system has been almost entirely ignored in the context of the current debate over reform of the WTO dispute settlement system. After over a decade of WTO decision making, it is now an opportune point to consider meaningful institutional reform that more fully incorporates arbitration as an alternative form of dispute settlement at the WTO in politically difficult cases, and that builds on the existing but underused arbitration provision in Article 25 of the DSU. This thesis challenges the predominant bias towards the litigation system involving panels and the Appellate Body as a one-size-fits-all solution. It explores the potential role of arbitration, in the context of compliance theories, a historical review of the negotiations during the Uruguay Round, and an analysis of the shortcomings of the current DSU that contribute to the problems of non-compliance. / Law, Peter A. Allard School of / Graduate