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Zdanění stálých provozoven v oblasti daně z přidané hodnoty / Taxation of the fixed establishment in the area of value added taxPavlíček, Ondřej January 2015 (has links)
The master´s thesis deals with the value added tax in the area of fixed establishment. The thesis is divided into two main parts. The first part of the thesis defines the concept of fixed establishment and key EU legislations by which fixed establishments are governed. I investigate practical aspects and problems created by fixed establishment. The second part of the thesis includes a complex analysis of the actual judgments of the European Court of Justice, and their treatment of issues arising from the relationship between fixed establishment and their head office. The thesis shows the difficulties within application of VAT on intercompany transactions in cases where the fixed establishment is a member of the group for the purposes of value added tax.
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The fall of Enron and its implications on the accounting professionPishay, Anthony Abdalnor 01 January 2003 (has links)
The collapse of Enron and its aftermath has put unprecedented focus on the accounting profession and its role in the self-regulatory system.
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The Effectiveness of the Conservation of Human Beings and of Soil by the CCC Camp in Denton, TexasVinson, Denny 06 1900 (has links)
The organization of the Emergency Conservation Work was found to possess many faults. The Seventy-Fifth Congress, taking cognizance of some of the more glaring imperfections, approved a measure reorganizing and re-establishing the Emergency Conservation Work under the name of The Civilian Conservation Corp. The bill eliminated many of the defects of the former organization, and invested authority and defined duties and regulations in such a manner that a more efficient institution resulted.
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專利訴訟發動與應訴策略之研究—以義隆電子控告禾瑞亞為例 / A Study on Patent Litigation Launching and Responding Strategies – A Case Study on the ELAN vs. EETI林曉玟, Lin, Hsiao Wen Unknown Date (has links)
近十年高科技產業的發展,自iPod、iPhone至iPad等行動裝置的創新、問世,無疑是由Apple公司獨領風騷、引領潮流,而這些行動裝置的硬體型態或許不同,軟體、作業系統也不盡相同,但唯一的共通點就是大量採用「觸控」技術。在台灣企業中,義隆電子及禾瑞亞兩間公司均是相當專注於發展觸控偵測技術之公司,而此二間企業,面臨商場上白熱化的競爭,尤其是作為原告的義隆電子將如何以訴訟發動攻擊,而身為訴訟經驗淺薄的被告禾瑞亞公司又將如何應戰,均係本研究擬探討的問題。
透過蒐集文獻的方式,本研究對觸控面板產業的發展、各國際大廠在觸控專利的佈局做了基本的鋪墊。有鑑於義隆電子本身在專利侵權訴訟中有十多年豐富的經驗,故本文以義隆電子的訴訟經驗為藍本,歸納出若干訴訟發動及應訴策略,並將義隆電子與禾瑞亞訴訟中發生之具體問題納入各該策略章節一併討論,例如義隆電子起訴動機、訴訟標的價額之認定、定暫時狀態處分、以及企業普遍以發布重大訊息之方式公告起訴他企業,是否變相地違反公平交易委員會關於警告函之規定等。
本研究發現義隆電子因為歷經眾多國內外專利訴訟的洗禮,因此就訴訟各個階段的掌握及訊息處理較為嫻熟,主要亦由其掌握訴訟的節奏。然而,身為被告的企業應在訴訟中多採取積極的攻擊態勢,而非僅消極防守,包括接收到警告函時,應以適切的意見書及信函回應;若確遭起訴,應先為程序抗辯,尤其在起訴成本低廉的我國,盡可能的提高原告應付的裁判費實係被告方首先應嘗試爭取的戰場。此外,於訴訟中針對系爭專利提起舉發案、或是向公平交易委員會提出違反公平交易法之檢舉皆是被告最好的反制措施。然而,預防勝於治療,企業內部若能建立日常的專利監控機制,時時關注競爭對手動態,方為治標又治本的方法。
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A study in the limitations of command : General Sir William Birdwood and the A.I.F., 1914-1918Millar, John Dermot, History, Australian Defence Force Academy, UNSW January 1993 (has links)
Military command is the single most important factor in the conduct of warfare. To understand war and military success and failure, historians need to explore command structures and the relationships between commanders. In World War I, a new level of higher command had emerged: the corps commander. Between 1914 and 1918, the role of corps commanders and the demands placed upon them constantly changed as experiences brought illumination and insight. Yet the men who occupied these positions were sometimes unable to cope with the changing circumstances and the many significant limitations which were imposed upon them. Of the World War I corps commanders, William Birdwood was one of the longest serving. From the time of his appointment in December 1914 until May 1918, Birdwood acquired an experience of corps command which was perhaps more diverse than his contemporaries during this time. He is, then, an ideal subject for a prolonged assessment of this level of command. This thesis has two principal objectives. The first is to identify and assess those factors which limited Birdwood???s capacity and ability to command. The second is to explore the institutional constraints placed on corps commanders during the 1914-1918 war. Surprisingly, this is a comparatively barren area of research. Because very few officers spent much time as corps commanders on their way to higher command appointments and because the role of the corps commanders in military planning and in the conduct of operations was not immediately apparent, their role has been practically ignored. Historians have tended to concentrate on the Army and divisional levels creating a deficient view of higher military command in World War I. However, corps commanders could and did play an important part in planning operations and in military affairs generally. Birdwood???s experience at Gallipoli and in France reflect some of the changes to command structures that were prompted by the successes and failures of operations directed at the corps level. In as much as these two theatres of war were vastly different and Birdwood was confronted with dissimilar problems, it is possible to draw some general conclusions about the evolution of higher command after 1914. Using a wide range of primary and secondary sources located in Australian and British archives, this thesis traces Birdwood???s career as a corps commander at Gallipoli and on the Western Front. It also examines his tenure as G.O.C. of the A.I.F.
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公營事業民營化與就業安全保障之研究∼以中國石油公司為研究對象 / A Study on the Privatization of State-owner Enterprises and Protection of Employment Security : a Case Study of Chinese Petroleum Corp梁春富, Liang, Chun-Fu Unknown Date (has links)
本研究題目為「公營事業民營化與就業安全之保障∼以中國石油公司為研究對象」。內容安排:第一章緒論所提為本研究之研究背景、研究目的、研究內容、研究方向與研究範圍與限制。第二章為公營事業民營化之探討,以市場經濟觀點論公營事業民營化,對公營事業民營化做分析。也討論工會對民營化之看法,由工會對民營化之影響力及對民營化之主張、中國石油公司民營化前之措施意見,進而討論第三條路的公營事業民營化,對知識經濟,終生學習與政府提供照顧作一說明。第三章民營化員工之就業安全,在介紹就業安全之三大支柱及實施方式。同時,對國外、內成功、失敗案例介紹。以及對員工就業安全職業能力開發內容作介紹。第四章以中國石油公司為案例,探討中國石油公司在民營化前準備進行民營化之措施和對員工就業安全所採取之決策,以及員工與工會所認為應加強之措施說明。第五章本研究之結論認為公營事業民營化執行之目的在發揮市場機能、提昇事業經營效率。但是,若不實施民營化也可達成前二目的,只要政府給予真正分層授權負責,落實自由化、市場機能之實質目標。建議政府對公營事業民營化員工就業安全之保障要依法落實推動,員工才不會反對民營化,民營化目標才能達成。
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A study in the limitations of command : General Sir William Birdwood and the A.I.F., 1914-1918Millar, John Dermot, History, Australian Defence Force Academy, UNSW January 1993 (has links)
Military command is the single most important factor in the conduct of warfare. To understand war and military success and failure, historians need to explore command structures and the relationships between commanders. In World War I, a new level of higher command had emerged: the corps commander. Between 1914 and 1918, the role of corps commanders and the demands placed upon them constantly changed as experiences brought illumination and insight. Yet the men who occupied these positions were sometimes unable to cope with the changing circumstances and the many significant limitations which were imposed upon them. Of the World War I corps commanders, William Birdwood was one of the longest serving. From the time of his appointment in December 1914 until May 1918, Birdwood acquired an experience of corps command which was perhaps more diverse than his contemporaries during this time. He is, then, an ideal subject for a prolonged assessment of this level of command. This thesis has two principal objectives. The first is to identify and assess those factors which limited Birdwood???s capacity and ability to command. The second is to explore the institutional constraints placed on corps commanders during the 1914-1918 war. Surprisingly, this is a comparatively barren area of research. Because very few officers spent much time as corps commanders on their way to higher command appointments and because the role of the corps commanders in military planning and in the conduct of operations was not immediately apparent, their role has been practically ignored. Historians have tended to concentrate on the Army and divisional levels creating a deficient view of higher military command in World War I. However, corps commanders could and did play an important part in planning operations and in military affairs generally. Birdwood???s experience at Gallipoli and in France reflect some of the changes to command structures that were prompted by the successes and failures of operations directed at the corps level. In as much as these two theatres of war were vastly different and Birdwood was confronted with dissimilar problems, it is possible to draw some general conclusions about the evolution of higher command after 1914. Using a wide range of primary and secondary sources located in Australian and British archives, this thesis traces Birdwood???s career as a corps commander at Gallipoli and on the Western Front. It also examines his tenure as G.O.C. of the A.I.F.
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The replacement of the doctrine of pith and marrow by the catnic test in English Patent Law : a historical evaluationZondo, Raymond Mnyamezeli Mlungisi 02 1900 (has links)
This dissertation is a historical evaluation of the movement of the English courts from the doctrine of pith and marrow to the Catnic test in the determination of non-textual infringement of patents. It considers how and why the doctrine was replaced with the Catnic test. It concludes that this movement occurred as a result of the adoption by a group of judges of literalism in the construction of patents while another group dissented and maintained the correct application of the doctrine. Although the Court of Appeal and the House of Lords initially approved the literalist approach, they, after realising its untennability, adopted the dissenters’ approach, but, ultimately, adopted the Catnic test in which features of the dissenters’ approach were included. The dissertation concludes that the doctrine of pith and marrow, correctly applied, should have been retained as the Catnic test creates uncertainty and confusion. / Mercantile Law / LL.M.
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The replacement of the doctrine of pith and marrow by the catnic test in English Patent Law : a historical evaluationZondo, Raymond Mnyamezeli Mlungisi 02 1900 (has links)
This dissertation is a historical evaluation of the movement of the English courts from the doctrine of pith and marrow to the Catnic test in the determination of non-textual infringement of patents. It considers how and why the doctrine was replaced with the Catnic test. It concludes that this movement occurred as a result of the adoption by a group of judges of literalism in the construction of patents while another group dissented and maintained the correct application of the doctrine. Although the Court of Appeal and the House of Lords initially approved the literalist approach, they, after realising its untennability, adopted the dissenters’ approach, but, ultimately, adopted the Catnic test in which features of the dissenters’ approach were included. The dissertation concludes that the doctrine of pith and marrow, correctly applied, should have been retained as the Catnic test creates uncertainty and confusion. / Mercantile Law / LL. M.
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