Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-10-09T16:58:19Z No. of bitstreams: 1 Adriano de Oliveira Martins_.pdf: 580495 bytes, checksum: 56629584efa4a6ad597e26746b67a946 (MD5) / Made available in DSpace on 2018-10-09T16:58:19Z (GMT). No. of bitstreams: 1 Adriano de Oliveira Martins_.pdf: 580495 bytes, checksum: 56629584efa4a6ad597e26746b67a946 (MD5) Previous issue date: 2018-06-28 / Nenhuma / De acordo com uma pesquisa Maturidade do Compliance no Brasil, realizada pela KPMG em 2016, as empresas em geral possuem um baixo nível de maturidade em gestão de riscos de compliance. Apesar da importância do tema, segundo a pesquisa, apenas 58% das empresas afirmam possuir mecanismos para gestão de risco de compliance, enquanto outros 42% informam desconhecê-los. Dentre as estruturas classificadas pela pesquisa, que são dedicadas ao tema de compliance, 36% afirmam não possuir autonomia e independência para exercer suas funções, consideradas uma boa prática de governança. Ainda segundo a pesquisa, 52% não possuem recursos adequados. O Instituto Brasileiro de Governança Corporativa – IBGC, entende risco como possibilidade de ‘algo não dar certo’, mas seu conceito atual envolve a quantificação e qualificação da incerteza, no que diz respeito às ‘perdas’ como aos ‘ganhos’ e o rumo dos acontecimentos planejados. O objetivo deste estudo é identificar os principais entraves que fazem com que o grau de maturidade das empresas brasileiras no tema compliance, seja baixo. Para tanto, foram entrevistados em profundidade, alguns conselheiros de administração e fiscal e, com base na literatura disponível e pelos resultados das recentes pesquisas sobre maturidade de risco de compliance no Brasil, foi possível compreender alguns dos principais aspectos que fazem com que estas empresas, tenham este resultado. Os resultados apontam principalmente para: Crença de que os riscos, em especial de compliance, não irão se materializar; Exigências relacionadas com o tema compliance, não se aplicam em suas empresas; Posicionamento reativo quanto ao cumprimento das normas; Conflito de interesses pessoais; Crescente preocupação quanto à formação dos conselheiros em governança corporativa de forma reativa; Desconhecimento pleno das responsabilidades e impactos de ser um conselheiro; Aumento da exposição à riscos, renúncia do posicionamento em assembleias; Autoproteção, quebra de independência; Uso das estruturas internas de compliance, para a proteção e atendimento das necessidades do controlador e atendimento às conformidades apenas para manter as aparências. / According to a Compliance Maturity research in Brazil, conducted by KPMG in 2016, companies generally have a low level of maturity in compliance risk management. Despite the importance of the topic, only 58% of companies claim to have compliance risk management mechanisms, while another 42% report not knowing them. Among the structures dedicated to the subject, 36% affirm that they do not have autonomy and independence to perform their functions, considered a governance good practice. Still, according to research, 52% do not have adequate resources. The Brazilian Institute of Corporate Governance (IBGC) understands risk as a possibility of 'something going wrong', but the current concept involves the quantification and qualification of uncertainty as 'losses' and 'gains' and the direction of planned events. The objective of this study is to identify the main obstacles that make the degree of maturity of the Brazilian companies in the subject of compliance to be low. For which, were interviewed in depth, some administration and supervisory advisers and, based on the available literature and the results of the recent research on risk maturity of compliance in Brazil, was possible to understand some of the main aspects that cause these companies to have this result. The results point mainly to: Belief that risks, especially compliance, will not materialize; Requirements related to the subject of compliance, do not apply in their companies; Reactive positioning regarding compliance with standards; Conflict of personal interests; Growing concern as well as the formation of directors in corporate governance in a reactive way; Lack of full knowledge of the responsibilities and impacts of being an advisor board; Increasing exposure to risks, resignation of positions in assemblies; Self-protection, breach of independence; Use of internal compliance structures, self-protection to meeting the needs of the main controller and attendance to conformities just to keep up appearances.

The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen as an institute helping members of statutory bodies of capital business companies in fulfilling specific requirements and obligations of their duty to carry out the statutory function with due (managerial) care. The existence (implementation) of an internal compliance program is quite commonly connected with so called regulated markets and also with individual business corporations whose ownership structure extends the boundaries of the Czech Republic (typically British or American business corporations seated in the Czech Republic). But what about a wide neutral zone of Czech business corporations, i.e. especially small and medium-sized capital business companies? Shall these implement an internal compliance program as well? And, if so, on what grounds and with what benefits?

2001年美國遭受921恐怖攻擊，國際貿易由著重自由化、便捷化轉而強調貿易安全，高科技貨品進出口行政管制係悠關國際貿易及供應鏈安全，益受各國關注，世界主要國家更透過國際合作強化出口管制，如世界海關組織（WCO）所倡議之「全球貿易安全與便捷之標準架構」（Framework of Standards to Secure and Facilitate Global Trade，SAFE）即為顯例。 全球化趨勢下，我國高科技貨品進出口行政管制不再是國內事務，須配合相關國際管制組織之規範實施相關管制作業，善盡地球村一份子之責任，才可避免受到國際制裁或抵制，影響我國貿易利益。 再者，處後現代時期，新保守主義興起，政府管理新思潮（如新公共管理、新治理）風起雲湧之際，各國進行政府再造工程，建構「小而能」之政府，惟國家任務雜，人民對政府之需求不斷增加，政府人力及預算有限情況下，「公協協力」、「合作國家」理念所倡導，引進私部門資源協助執行行政任務，乃成必須之選擇。本論文爰以行政法學之「合作國家」理念，析論我國高科技貨品進出口行政管制法制並提出評論與建言。 / After 921 in 2001, international trade had shifted its importance to trade security from emphasizing on trade facility. The export control of high-technology commodities involving security of global trade and supply chain, has been worldwidely raised concerns. Many countries have strengthened cooperation on export control of high-tech commodities through relevant international arrangements, for instance, “Framework of Standards to Secure and Facilitate global trade” initiated by the World Customs Organization. In globalization paradox, the export control of high-tech commodities is not only subjected to the national rule, but shall be also to comply with the relevant international regulations. Otherwise, it would be boycotted by other nations and cause damage to its trade benefits. Moreover, with neo-conservatism and emerging movement in public administration, which called “New Public Management” or “New Governance”, Governments have seek to reform in order to better meet citizens’ needs by limitation of manpower and budget. Consequently, the concept and resolutions of “Public Private Partnership” or “Cooperative State” in public administration and public law become the best option to response above mentioned conditions. In conclusion, this study attempted to analyze the legal framework of Taiwan export control of high-tech commodities with the concept of Cooperative State and tried to make suggestions and submit feasible resolutions for export control institution.