1982年《聯合國海洋法公約》確立了專屬經濟區的制度後，公海成為海洋生物資源養護與管理的一大缺口，特別是在養護與管理跨界及高度洄游魚群上產生防護的漏洞。1995年國際間通過《聯合國跨界與高度洄游魚類協定》，旨在履行《聯合國海洋法公約》關於養護跨界與高度洄游魚群之規定，並進一步訂立更完善之規範，特別是協定重視各區域性漁業組織之功能，期能透過該些組織，更有效率地管理並養護各區域之跨界與高度洄游魚群。因此，《聯合國海洋法公約》、1995年協定與區域性漁業組織相互間透過法律規範，從架構、實踐與實際執行這三方面試圖形塑一個較為嚴謹及嚴密的網絡。 2004年中西太平洋漁業委員會（WCPFC）成立。協定與委員會透過登臨與檢查的方式，以養護與管理在公海海域之跨界與洄游魚群。然公海自由及公海上由船旗國管轄乃習慣國際法，而為在保育海洋生物資源，在公海上採取相互登臨與檢查為國際海洋法發展之趨勢。由於登臨與檢查乃涉及一國之主權問題，台灣因於國際上之特殊地位，在WCPFC中之登臨與檢查權便為一值得探討之議題。 《WCPFC登檢程序》規定《WCPFC公約》之締約方有相互登臨檢查之權利與義務，而WCPFC之會員有被登檢之義務。由於台灣乃以漁業實體之身份加入，成為WCPFC之會員，並非《WCPFC公約》之締約方，因此台灣是否有登檢其他會員船舶之權利便為我方關切之議題。筆者透過對1995年協定、《WCPFC公約》，以及《WCPFC登檢程序》之分析，認為台灣倘與其他會員或《WCPFC公約》締約方締結登檢協議，則台灣與協議締約方間當可享有《WCPFC登檢程序》中規定之完整的登檢權利與義務，而不受僅為「會員」身份所造成之模糊地位所限制。 / As the 1982 LOS Convention establishes the concept of Exclusive Economic Zone, the high seas has not only become the rest areas without authorities’ jurisdiction, but also been a breach of the conservation and management of living recourses, especially in aspect of the conservation and management of straddling and highly migratory stocks. In 1995, Straddling Stocks Agreement was approved, in which the main purpose is to enforce the principles of LOS Convention relating to the conservation and management of straddling and highly migratory stocks. Straddling Stocks Agreement respects the functions of the regional fishing organizations and expects it to manage and conserve straddling and highly migratory stocks more efficiently in each region. Consequently, through making stipulations, the LOS Convention, 1995 Agreement, and regional fishing organizations attempt to build up a strict network of framework, implementation, and enforcement. In 2004, WCPFC Commission was founded. Through boarding and inspection, 1995 Agreement and WCPFC Commission conserve and manage the straddling and highly migratory stocks. Although the high-seas freedoms and flag State jurisdiction are the parts of customary international law, it is the trend in development of international law to adopt boarding and inspection in high seas for conserving living resources in ocean. Due to boarding and inspection concerning the sovereignty, as the special status in international society, Taiwan’s boarding and inspection rights in WCPFC Commission become a disputed issue. WCPFC Boarding and Inspection Procedures imply that the Contracting Parties of WCPFC Convention have rights and obligations to board and inspect each other’s ships, but the members of WCPFC only have the obligation of being boarded and inspected. Since Taiwan, as the fishing entity, participated in WCPFC as the Member rather than the Contracting Parties. As a result, whether Taiwan possessing any rights to board and inspect other members’ ships is concerned by Taiwan’s authority. By analyzing 1995 Agreement, WCPFC Convention, and WCPFC Boarding and Inspection Procedures, the author concludes that if Taiwan has the agreements relating to boarding and inspection with other Members or Contracting Parties, Taiwan would absolutely possess the full rights and obligations, which the WCPFC Boarding and Inspection Procedures stipulate, without constrained by its ambiguous status caused by the role of Member.

Les penseurs de l’herméneutique du XXe siècle ont redéfini essentiellement l’humain comme un être en quête de sens, interprétant sans cesse le ‘monde’ à travers ‘son propre monde’, cette compréhension transformante contribuant à son devenir. Serait-il pertinent dans une recherche de sens qui caractérise une démarche de foi, d’utiliser des outils herméneutiques ouvrant les Écritures sur d’autres possibles que ce que la Tradition chrétienne propose aujourd’hui ? Le présent mémoire veut répondre par l’affirmative à ce défi, en appliquant une approche processuelle sur le chapitre 16 du livre d’Ézéchiel, un prophète avec lequel la tradition juive a gardé une certaine prudence et un texte particulièrement osé que la pastorale chrétienne a ignoré. Après une mise en situation qui trace les paramètres fondamentaux de la démarche entreprise dans ce mémoire (chapitre 1), une traduction littérale du texte hébreu est proposée, faisant ressortir les nuances que suggèrent les formes verbales et les éléments particuliers que révèle une analyse macro-syntaxique (chapitre 2); la méthode d’analyse processuelle choisie pour interpréter le texte est inédite dans le monde francophone, tout comme la perspective processuelle de l’étude telle qu’elle se déploie dans les chapitres 3 et 4 du mémoire. L’analyse débouche sur des propositions théologiques originales, redéfinissant notamment la Toute-Puissance divine comme un entêtement qui cherche à convaincre, et inscrivant le pardon divin au creux de la liberté et de la responsabilité humaines. / Hermeneutic thinkers of the twentieth century have essentially redefined man as a being who is in search of meaning, constantly interpreting the 'world' through 'his own world', with this transformative understanding contributing to his future. Is it therefore relevant, in the search for meaning that characterizes a journey of faith, to read the Scriptures in ways that open new possibilities other than those currently offered by the Christian tradition? This essay proposes an affirmative answer to this challenge by applying a Process Approach to the text of Chapter 16 of the Book of Ezekiel, a prophet whom Jewish tradition has historically treated with suspicion and a particularly bold text that the Christians disregarded. After setting the parameters of the study (Chapter 1), a literal translation of the Hebrew text is presented, highlighting the nuances suggested by language choice as well as particular elements revealed by macro-syntax analysis (Chapter 2). The process analysis method chosen to interpret the text is unprecedented in the Francophone world, as is the process context of the study outlined in Chapters 3 and 4. The conclusions identify original theological concepts, most notably redefining God as a stubborn will that seeks to convince, and inscribing his forgiveness deeply in human liberty and responsibility.

Chovanec, Š. Criminal proceedings against legal entities Criminal proceedings against legal entities represent a significant innovation for Czech criminal procedure law. Adoption of Act nř 418/2011, about Criminal liability of legal entities and criminal proceedings against them, is considered as acceptance of the world's phenomenon of enactment of the institute of Criminal liability of legal entities. The lawmaker had chosen a special regulation for criminal proceedings against legal entities which however does not describe the issues solely. So the Penal Code is considered subsidiary applicable regardless it does regulate criminal proceedings against a natural person. The author of this text deals with risks and potential problems connected to this construct. The author of this text describes selected aspects of criminal proceedings against legal entities from its beginning to the enforcement proceeding.

Contemporary approaches to natural language processing are predominantly based on statistical machine learning from large amounts of text, which has been manually annotated with the linguistic structure of interest. However, such complete supervision is currently only available for the world's major languages, in a limited number of domains and for a limited range of tasks. As an alternative, this dissertation considers methods for linguistic structure prediction that can make use of incomplete and cross-lingual supervision, with the prospect of making linguistic processing tools more widely available at a lower cost. An overarching theme of this work is the use of structured discriminative latent variable models for learning with indirect and ambiguous supervision; as instantiated, these models admit rich model features while retaining efficient learning and inference properties. The first contribution to this end is a latent-variable model for fine-grained sentiment analysis with coarse-grained indirect supervision. The second is a model for cross-lingual word-cluster induction and the application thereof to cross-lingual model transfer. The third is a method for adapting multi-source discriminative cross-lingual transfer models to target languages, by means of typologically informed selective parameter sharing. The fourth is an ambiguity-aware self- and ensemble-training algorithm, which is applied to target language adaptation and relexicalization of delexicalized cross-lingual transfer parsers. The fifth is a set of sequence-labeling models that combine constraints at the level of tokens and types, and an instantiation of these models for part-of-speech tagging with incomplete cross-lingual and crowdsourced supervision. In addition to these contributions, comprehensive overviews are provided of structured prediction with no or incomplete supervision, as well as of learning in the multilingual and cross-lingual settings. Through careful empirical evaluation, it is established that the proposed methods can be used to create substantially more accurate tools for linguistic processing, compared to both unsupervised methods and to recently proposed cross-lingual methods. The empirical support for this claim is particularly strong in the latter case; our models for syntactic dependency parsing and part-of-speech tagging achieve the hitherto best published results for a wide number of target languages, in the setting where no annotated training data is available in the target language.

The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.

The main goal of the thesis is to establish market value of the company EOS KSI Česká republika, s.r.o. to the date of 28.2.2009. This thesis is divided into 5 parts: strategic analysis, financial analysis, value creators, financial plan and overall evaluation of the company. As a main method is used DCF Entity and as an additional method the capitalised net revenue method. The value of the company is established as an interval range.

The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.

Criminal proceedings against law entities Summary The Act no. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them came into force on 1st January 2012. Up until that point the legal entities could not have been prosecuted for crimes, because we had only personal liability in our country. The purpose of this diploma thesis is to research the procedural part of Act no. 418/2011 Coll., the criminal liability of legal entities and proceedings against them in more detailed way, especially discuss the specific differences in criminal procedure against legal entities, which differ from the general provisions in criminal procedure against natural persons. These specific differences contain provisions of provisional and protective measures, acts of legal entities, defense of legal entities and specific executions of punishments, which can be inflicted only to legal entities. This thesis mentions legal acts of international law, legal acts of European Union law and legal acts of national law. Moreover, the thesis contains references to articles and publications by notorious Czech criminal law experts, who research the problematics of the criminal responsibility of legal entities. This thesis includes some important judicial decisions, which were issued and are related to criminal...

Cette thèse présente une approche d'analyse des textes non-standardisé qui consiste à modéliser une chaine de traitement permettant l’annotation automatique de textes à savoir l’annotation grammaticale en utilisant une méthode d’étiquetage morphosyntaxique et l’annotation sémantique en mettant en œuvre un système de reconnaissance des entités nommées. Dans ce contexte, nous présentons un système d'analyse du Moyen Français qui est une langue en pleine évolution dont l’orthographe, le système flexionnel et la syntaxe ne sont pas stables. Les textes en Moyen Français se singularisent principalement par l’absence d’orthographe normalisée et par la variabilité tant géographique que chronologique des lexiques médiévaux.L’objectif est de mettre en évidence un système dédié à la construction de ressources linguistiques, notamment la construction des dictionnaires électroniques, se basant sur des règles de morphologie. Ensuite, nous présenterons les instructions que nous avons établies pour construire un étiqueteur morphosyntaxique qui vise à produire automatiquement des analyses contextuelles à l’aide de grammaires de désambiguïsation. Finalement, nous retracerons le chemin qui nous a conduits à mettre en place des grammaires locales permettant de retrouver les entités nommées. De ce fait, nous avons été amenés à constituer un corpus MEDITEXT regroupant des textes en Moyen Français apparus entre le fin du XIIIème et XVème siècle. / This thesis presents a non-standardized text analysis approach which consists a chain process modeling allowing the automatic annotation of texts: grammar annotation using a morphosyntactic tagging method and semantic annotation by putting in operates a system of named-entity recognition. In this context, we present a system analysis of the Middle French which is a language in the course of evolution including: spelling, the flexional system and the syntax are not stable. The texts in Middle French are mainly distinguished by the absence of normalized orthography and the geographical and chronological variability of medieval lexicons.The main objective is to highlight a system dedicated to the construction of linguistic resources, in particular the construction of electronic dictionaries, based on rules of morphology. Then, we will present the instructions that we have carried out to construct a morphosyntactic tagging which aims at automatically producing contextual analyzes using the disambiguation grammars. Finally, we will retrace the path that led us to set up local grammars to find the named entities. Hence, we were asked to create a MEDITEXT corpus of texts in Middle French between the end of the thirteenth and fifteenth centuries.

Made available in DSpace on 2016-04-26T20:27:00Z (GMT). No. of bitstreams: 1 Claucio Mashimo.pdf: 437061 bytes, checksum: 94db39f16a029edc9f34dc9e6337b03d (MD5) Previous issue date: 2008-04-09 / The issue of partners liability in limited liability companies is object of extensive considerations of the part of entrepreneurs, in view of the likelihood of being made liable and having their properties, gathered throughout their lives, seized, due to exceptions to the rule provided for in article 1,052, Civil Code. Pursuant thereto, the partners are jointly liable for paying the capital stock, and, once it has taken place, the liability shall be limited to the share of each one. This paper will examine the main aspects of such liability, its exceptions, the cases that may arise from this legal provision and those arising from the mere jurisprudential construction. As for the Disregard Doctrine, we will review the application of existing theories to concrete cases. Finally, we will make a comparison review between Partners Liability in Limited Liability Companies and the Theory of Disregard of Legal Entity, by attempting to show the difference between such two institutions / A questão da responsabilidade dos sócios na sociedade limitada é objeto de grande reflexão por parte dos empreendedores, ante a possibilidade de serem responsabilizados e terem constritos os seus bens, que foram amealhados ao longo de uma vida inteira, em razão das exceções à regra contida no artigo 1.052 do Código Civil, segundo a qual os sócios são solidariamente responsáveis pela integralização do capital social, mas, uma vez efetivada, a responsabilidade estará limitada à quota de cada um. Esta dissertação abordará os principais aspectos dessa responsabilidade, suas exceções, as hipóteses oriundas da expressa previsão legal e aquelas provenientes de mera construção jurisprudencial. No que diz respeito à Disregard Doctrine, examinar-se-á a aplicação das teorias existentes à casuística. Por derradeiro, haverá análise comparativa entre a Responsabilidade dos Sócios na Sociedade Limitada e a Teoria da Desconsideração da Personalidade Jurídica, buscando demonstrar a diferença existente entre os dois institutos