論文綱要 本文藉由波特教授之國家競爭優勢理論以及做為參考指標之主要工業國發展過程的研究，歸納出結論，另以總體分析法--運用各種具體指標由上而下加以分析之，亦即在國家的層次上定義國家競爭力，然後找出影響國家競爭力的因素，最後加以綜合分析，促進對於國家綜合的競爭能力表現之了解。第一章緒論探討本文研究動機、目的與方法，第二章針對波特教授的菱形鑽石體系與競爭發展四階段理論分析，並以其理論兼論我國發展情勢，第三章為各國產業發展過程的比較研究，重點在於以鑽石體系四要素來檢視發展進程，並論述九十年代以後各國發展情形，最後則綜合歸納政府政策對於各國產業影響。第四、五章為我國競爭力優劣勢研究，主要依照「行政院提昇國家競爭力行動小組」所擬定之項目與洛桑國際管理學院(IMD)之競爭力排名加以分析，第六章結論探討本文主要發現，政策性意涵與啟示以及未來可能之發展。 / The major theory of dissertation according to Michael Porter's "National Competitive Theory" and the other facts, which would affect National Competitiveness Advantage. Then, conclude all of facts and make it meaningful. Chapter 1 describes about the motive and method of this research. Chapter 2 aims to the Diamond determinants of national advantage, also usethis theory to analyze Taiwan's recent competitive situation.Chapter 3 mainly talking about the industrail developing process of advancedcountry, include USA, Switzerland, Swedwn,Germany,Japan,Italy,UK and Korea,also compare with each other's different apperance after 90's.Chapter 4 and 5 focus on Taiwan's Competitiveness Report by IMD .Chapter 6 is conclusion and major discoveries of the whole dissertation.

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

Several studies indicates China is experiencing a water crisis, were several regions are suffering of severe water scarcity and rivers are heavily polluted. On the other hand, water is used inefficiently and wastefully: water use efficiency in the agriculture sector is only 40% and within industry, only 40% of the industrial wastewater is recycled. However, based on statistical data, China’s total water resources is ranked sixth in the world, based on its water resources and yet, Yellow River and Hai River dries up in its estuary every year. In some regions, the water situation is exacerbated by the fact that rivers’ water is heavily polluted with a large amount of untreated wastewater, discharged into the rivers and deteriorating the water quality. Several regions’ groundwater is overexploited due to human activities demand, which is not met by local. Some provinces have over withdrawn groundwater, which has caused ground subsidence and increased soil salinity. So what is the situation in China? Is there a water crisis, and if so, what are the causes?This report is a review of several global water scarcity assessment methods and summarizes the findings of the results of China’s water resources to get a better understanding about the water situation. All of the methods indicated that water scarcity is mainly concentrated to north China due to rapid growth, overexploitation from rivers and reduced precipitation. Whereas, South China is indicated as abundant in water resources, however, parts of the region are experiencing water scarcity due to massive dam constructions for water storage and power production. Too many dam constructions in a river disrupts flow of the river water and pollutants are then accumulated within floodgates.Many Chinese officials and scholars believe that with economic growth comes improved environmental quality when the economy has reached to a certain of per-capita level. However, with the present water situation it is not sustainable or possible for China to keep consuming and polluting its water resources. Improvement of environmental quality does not come automatically with increased income, and policies, laws and regulations are needed in order to stop further deterioration of the environment.China’s water situation is not any news and the key factor is human activities, but the question is how to solve it. China’s water crisis is much more complex than over exploitation of groundwater and surface water. There are three water issues in China: “too much water – floods, too little water – droughts, and too dirty water – water pollution” (Jun & Chen, 2001). Thus, solving China’s water crisis is a huge challenge to solve without negatively affecting the economic growth.

Šis magistrinis darbas nagrinėja darbo santykių stabilumo principų įgyvendinimą įmonės/verslo ar jų dalių perdavimo atvejais. Lietuvos Respublikos darbo kodekso 138 straipsnis numato tik dalinę darbuotojų apsaugą ir darbo santykių tęstinumą įmonės/verslo ar jų dalių perdavimu atveju, t.y. - perdavimas negali būti teisėta priežastis nutraukti darbo santykius. Perdavimo procesas dažnai neįvyksta ne todėl, kad verslas yra neperspektyvus, o darbdavys nesąžiningas, bet dėl paties proceso sudėtingumo ir su tuo susijusių teisinių bei biurokratinių problemų. Įmonės/verslo ar jų dalių perdavimu, o ypač jo padariniais, yra suinteresuoti ne tik perėmėjas bei perdavėjas, tačiau ir įmonės darbuotojai. Perduodant įmonę/verslą ar jų dalis labiausiai nukenčia darbuotojas - su darbuotojais laiku, o kartais ir visai neatsiskaitoma, žmonės iš darbo atleidžiami nepagrįstai, praranda darbo vietas ir pagrindinį pragyvenimo šaltinį. Neretai darbdaviai, darbuotojams, pavėluotai pateikia arba apskritai nepateikia rašytinės informacijos apie ketinimą vykdyti įmonės/verslo ar jų dalių perdavimą; apie perdavimo dieną, numatomus veiksmus, perdavimo priežastis, etapus bei teisinius, ekonominius ir socialinius padarinius, turinčius įtakos darbuotojui; apie keičiamas sąlygas, tame tarpe, susijusias su darbu, darbo užmokesčiu bei perkvalifikavimu. Tam, kad procesas vyktų sklandžiai ir sukeltų kuo mažiau neigiamų socialinių bei ekonominių padarinių, svarbu nustatyti įmonės/verslo ar jų dalių perdavimo... [toliau žr. visą tekstą] / In the Master Paper, the implementation of the principle of stability of labour relations in cases of transfer of an enterprise/business or parts hereof is discussed upon. The Article 138 of the Labour Code of Republic of Lithuania foresees only a partial protection of the employees and a succession of the labour relations in case of a transfer of the enterprise/business or a part hereof, i.e. a transfer can be considered a lawful reason for terminating the labour relations. A process of transfer often does not take place not for prospectlessness of the business or dishonesty of the employer, but because of a complex character of the process itself as well as the related legal and bureaucratic problems. Not only the assignee and the assignor, but also employees of the enterprise take an interest in a transfer of the enterprise/business or parts hereof, in particular the consequences of such a transfer. In case of a transfer of an enterprise/business or parts hereof, an employee suffers mostly: the settlement with the employees often is made non-timely and sometimes is not made at all, employees are discharged groundlessly, losing their jobs and the key means of their subsistence. Frequently, employers delay or fail providing to employees information in writing on their intention to transfer the enterprise/business or a part hereof; on the day of transfer, the planned actions, the causes of the transfer, its phases as well as the economical and social consequences that can... [to full text]

Darbo aktualumas. 2000 m. Europos Taryba patvirtino Lisabonos strategiją, kuria nustatė Europos Sąjungos strateginius tikslus, siekiant žiniomis grindžiamoje ekonomikoje padidinti užimtumą, stiprinti ekonomines reformas ir socialinę sanglaudą. Per pirmuosius penkerius Lisabonos strategijos įgyvendinimo metus ES mastu norimų rezultatų nebuvo pasiekta, todėl buvo priimtas sprendimas orientuotis į nacionalinių Lisabonos strategijos įgyvendinimo programų kūrimą. Šiame darbe analizuojamos Lisabonos strategijos ir 4 pagrindinių Lietuvos ilgalaikių strategijų sąsajos. Šios strategijos dėl bendros kilmės, panašių vizijų ir siekių, Lisabonos procese turėtų būti įgyvendinamos kartu su Nacionaline Lisabonos strategijos įgyvendinimo programa, atsižvelgiant į bendrus prioritetus, koordinuojant veiksmus ir planuojant tikslingą projektų bei reformų finansavimą. Darbo objektas – Lisabonos strategija. Darbo tikslas – sukurti Nacionalinės Lisabonos strategijos įgyvendinimo sinergetinį modelį, kuris užtikrintų efektyvesnį Lisabonos strategijos įgyvendinimą atsižvelgiant į Lietuvos strateginius prioritetus. Praktinė darbo reikšmė grindžiama Lisabonos strategijos įgyvendinimo Lietuvoje sinergetinio modelio sukūrimu bei jo analize. Teorinė darbo reikšmė orientuota į tinkamą Lisabonos strategijos ir 4 pagrindinių Lietuvos ilgalaikių strategijų įgyvendinimo koordinavimą bei makroekonominės politikos suderinamumą siekiant sinergijos efekto. / The relevance of the study. European Council has confirmed Lisbon strategy in year 2000, according to this strategy European‘s Council strategical aims were set, by way of increasing business in economy, grounded by knowledge, consolidate economical reforms and social cohesion. There wasn‘t obtained desirable results in the degree of EU during the first five years of realization of Lisbon strategy, thus there was accepted a decision oriented around creation of programs of nacional Lisbon strategy realization. There are analized connections between Lisbon strategies and 4 general permanent Lithuania‘s strategies in this issue. In Lisbon process these strategies should be realized together with Nacional Lisbon‘s strategy realization program, because of their common origin, similar visions and objects. This should be realized considering to common priorities, cordinating actions and planning purposeful sponsorship to projects and reforms. The object of the study – Lisbon strategy. The aim of the study – to create a synergy model of realization of Nacional Lisbon strategy, whick will make the realization of Lisbon strategy more effetive, considering to Lithuania‘s strategical priorities. Practical import of this issue is going entirely by realization of Lisbon strategy in Lithuania, creation of synergy model and it‘s analyse. Theorical import of this issue is oriented to suitable cordination of Lisbon‘s strategy and 4 general permanent Lithuania‘s strategies realization and... [to full text]

The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.

As a link between past and present, ruins play for human  groups an active role intheir reality representation, leaving their perceptions rationalized under a triple psycho­ social conflict of cultural identity, spatial ubiquity and temporal continuity. From this proposal, we broach in this paper the tourism incidence on heritage revalorization among Lípez Highland rural communities (Department of Potosí, Bolivia). Taking the communities of Santiago K and Santiago Chuvica and the Lakaya archaeological site as study case, we analyze heritage-tourism relationship from a local point of view, falling into the emic lecture of the progress concept that sees in the past a potentialcultural consumer good to be exploited from tourism = economical development equation. Considering different glances on ruins that are perceived by communities as of their own, we try to grasp the logic that guide its transformation in a tourist­ heritage product, where aesthetic, identity, mythic, psychosocial, spatial, and strategic points of view come together. / En tanto que nexo entre pasado y presente, las ruinas juegan para los grupos humanos un papel activo en la representación de la realidad, con lo que queda su percepción racionalizada desde un triple conflicto psicosocial de identidad cultural, ubicación espacial y continuidad temporal. Partiendo de esta premisa, en el presente trabajo se aborda la incidencia del turismo en la revalorización del patrimonio entre las comu­ nidades rurales del altiplano de Lípez (departamento de Potosí, Bolivia). Tomando como caso de estudio las comunidades de Santiago K y Santiago Chuvica, así como el yacimiento arqueológico de Lakaya, se analiza la relación patrimonio-turismo desde un punto de vista local, con incidencia en esa lectura emic del concepto de progreso que, a partir de la ecuación turismo = desarrollo económico, ve en el pasado un potencial bien de consumo cultural que se puede explotar. Considerando distintas miradas sobre unas ruinas sentidas como propias por las comunidades, se trata de penetrar la lógica que guía su transformación en producto turístico-patrimonial, en la cual confluyen puntos de vista psicosociales, de identidad, estéticos, míticos, estra­tégicos y espaciales.

"The Response of African Religion to Poverty with specific reference to the Umzimkhulu Municipality" is a particular effort of the wider world that researches the ways and means for combating the scourge of poverty in society aiming at securing a better future for the future generations. In as much as African traditional religion is part of the culture, tradition and custom of its tenants, and as such aims at the wellbeing of its tenants, it is able to offer a response to poverty. It teaches about the importance of the values of community, meaningful and life-affirming relationships and the value of ubuntu. All these clamour for extended sharing and extended participation which are essential if society will continue to exist. African traditional religion maintains an ethic that says: `Real poverty results from the blockage of the vital links'. Celebrating economic achievements in food must be preceded by the celebration of people. `Batho pele': is the contemporary Democratic South Africa's slogan that suggests putting people in the center of life. It does not only call us to serve the poor, but also to allow them to champion the courses of the kind of service they desire. African traditional religion teaches that, together with the other institutions that govern the lives of people, religion and politics should have among other things a concern about production and distribution of the resources, hence the claim: `Food is also politics'. In their dealing with the problem of poverty, religion, politics and other social institutions ought to dedicate a special place to instilling positive attitudes towards the concept of work among their tenants. In this way the slogan `Batho pele' or people first, does not merely mean waiting to be served, but it also means that every body to the best of their ability ought to be doing something towards the production of the items of service. The inclusiveness of African religion in terms of what it calls `community' cautions society about the importance of the other beings in its consideration of poverty alleviation. Our economic wellbeing depends mostly on our attitude towards the other non-personal neighbours, prominent among which is our common abode, the earth, the land. / Religious Studies and Arabic / D.Th. (Religious Studies)

This study theoretically presupposes that the individual is an integral entity, therefore, education should take place according to the harmonious development of all the facets of a child's being. Even in antiquity, physical education and sport were seen to be important for a balanced education. Every society implements physical education and sport according to own needs and requirements, according certain values to sport, which values are reviewed in this study. A literature study corroborates that the intellectual, physical and social development of the child undoubtedly forms part of the total environment of the educative process. Exclusion of any facet could cause an imbalance in the development of the child. Incorporation of physical education and sport in the post-apartheid educational dispensation of South Africa forms the later part of the investigation. Various factors in South Africa have an influence on the role and place of physical education and sport within the curriculum. Government involvement in sport can determine the place of sport in society and in the curriculum. The readmittance of South Africa into international participation and changes in the political policy also play a role. These factors pose the challenge and facilitate the possibility to reinstate physical education and sport at schools. The structure of South African sport is undergoing a total change and the role players in the sports fraternity are now faced with numerous challenges and opportunities. Reinstating physical education and sport in the school curriculum serves a vital role in the reconstruction and development of a healthy and well-balanced society. Furthermore, reinstatement could reverse the consequences of social and economic injustices. Research undertaken in Australia, also provides some answers to problems for the South African situation. It proposes new initiatives that could be of help to the relevant role players in the planning of physical education and school sport in the post­ apartheid educational dispensation of South Africa. / Educational Studies / D. Ed. (Comparative Education)

The main target of this diploma thesis is to confirm the hypothesis that the project "Ski resort Lipno regional winter sport centre" has an unquestionable and a region wide impact on social and economical development of the municipality Lipno nad Vltavou as well as on the whole micro region Lipensko. Within the assessment of social and economical costs and benefits and based on a set of methods used to evaluate projects of ROP NUTS II Southwest which was also a financial source of this project, it was possible to prove the existence of significant and positive impacts on social and economical development of both municipality Lipno nad Vltavou and the whole micro region Lipensko (new jobs, increase revenue of other tourism subjects in this area etc.). Total social and economic effect of the investment is financially positive. It was confirmed by means of the cost- benefit analysis. Present value (PV) is 330 million CZK, net present value (NPV) of the project is about 133 million CZK. Economic rate of return (ERR) reached 11.47 %, profitability index (NPV/I) reached 0.67 CZK net discounted profit per 1 CZK invested in 8 year payback. All these values are positive and it is possible to state that this project has a great value added and it brings good societal benefits.