För att utöva en vattenverksamhet krävs i princip alltid ett tillstånd. Dessa tillstånd har beroende på prövningsmyndighet och gällande lagstiftning haft olika benämningar, bland annat utlåtande, tillståndsbeslut och vattendom. Syftet med studien är att beskriva hur vattendomar arkiveras och är tillgängliga för att kunna hanteras vid fastighetsbildning. Detta då det i dag inte finns någon liknande sammanställning.  Metoderna som tillämpats i studien avser en kvalitativ undersökning som har utförts i form av intervjuer med myndigheter som håller arkiv med tillstånd för vattenverksamheter samt sakkunniga från andra aktörer, en enkät riktad till förrättningslantmätare med erfarenhet av vattendomar och juridisk metod. Den juridiska metoden syftade till att ge en bild av rättsläget och dess förändring avseende vattenverksamhet samt erhålla en djupare förståelse för vilka typer av tillstånd som meddelats historiskt. Avsikten med intervjuundersökningen var att klargöra vilka myndigheter som är arkivmyndigheter i dag samt vad de förvarar i sina arkiv och hur handlingarna är sökbara. Detta kompletterades med en enkät riktad till förrättningslantmätare för att erhålla en bild av hur vattendomar hanteras i fastighetsbildning.  Resultaten av studien visar att vattenrätten har reglerats i ett flertal lagstiftningar genom åren, de första redan under medeltiden och senaste förändringen var när miljöbalken inrättades. Vidare visar resultaten hur komplex situationen är på grund av antalet arkivmyndigheter och historiska förändringar vad gäller tillståndsprövningen och de myndigheter som utfört den. Tillstånd till vattenverksamhet har historiskt sett meddelats genom förrättningar, domstolsdomar eller andra myndighetsbeslut och dessa finns förvarade i olika arkiv beroende på när i tiden tillstånden utfärdades och vilken typ av verksamhet de gäller. Slutsatserna utifrån resultaten är att det i dag inte finns något tydligt tillvägagångssätt för att söka information om vattendomar. Tillgängligheten varierar beroende på var tillståndet är arkiverat samt vilket typ av tillstånd det gäller. Inga tillstånd är per definition otillgängliga, däremot kan det vara väldigt svårt att spåra somliga. / To exert a water enterprise, an official permission almost always is required. Depending on the authority which issued the permit and the legislation under which it was announced, these permits had different names. For instance, verdict, permit order and water rights court ruling. The purpose of the study is to describe how water rights court rulings are archived and how they are available to be handled in connection with property formation.  The methods applied in the study concerns a qualitative research carried out in the form of interviews with authorities keeping archives of water rights as well as experts from other organizations, a survey directed to cadastral surveyors and a legal method. The legal method was to provide a picture of the legal situation and its change related to water enterprise and obtains a deeper understanding of the types of permits issued historically. The purpose of the interview study was to clarify which authorities keep archives, what they keep in their archives and how documents are searchable. This was supplemented with the survey to obtain picture of how water rights are handled in property formation. No such compilation has previously been made.  The results of the study shows that water rights have been regulated in several laws over the years, initially in the Middle Ages and the latest change took place when the Swedish Environmental Code was established. Furthermore, the result indicates how complex the situation is due to the number of archive authorities and historical changes of the examining authorities. Permissions for water enterprise have historically been noticed via cadastral procedures, judgements or other official permissions, and the permissions are stored in various archives depending on when the permits were issued and what type of water enterprise they concern. The conclusions from the results are that today there is no clear approach how to search for documents regarding water rights court rulings. Availability varies depending on where the permits are archived and which type of permit it is. No permit is by definition inaccessible, however, it can be very difficult to locate some.

中文摘要 鑒於我國保險業為因應全球金融快速變革及市場競爭下的生存發展，全面推動保險監理現代化已是刻不容緩之事。而其中保險商品審查規定及審查效率是保險主管機關與保險業者角力的焦點之一。主管機關如何在協助保險業者快速的將商品推向市場與保障消費者權益間取得平衡的深奧學問，其中又以保險商品審查制度的良莠是主要關鍵因素。 美國保險監理官協會 (NAIC)於西元2000年的施政宣言中，將協助保險業者”加速審查保險商品” (Speed to Market)列為保險監理現代化最重要施政目標之一。”加速審查保險商品” 涉及保險商品審查制度之流程改善及作業簡化等問題，除了從制度面著手改革外，美國保險監理官協會並建置資訊系統 (SERFF)，將保險商品審查流程到導入電子化作業，不僅大幅提昇審查效率，更為業者及主管機關節省了大量紙張、郵遞、保存及調閱成本。 本研究將針對我國保險商品審查制度電子化進行探討，透過美國監理官協會之保險商品審查制度要求及電子化之工作模式探討，提出我國保險商品審查制度電子化之建議方案，作為保險監理現代化議題之參考。 關鍵詞：保險商品審查制度，Speed to Market，CARFRA，SERFF，Filing。 / Abstract Fueled by enhanced technology and globalization, the world financial markets are undergoing rapid changes. The nation's economy of Republic of China (R.O.C.) is struck after we had joined WTO, more and more serve situation we got to face. In order to protect insurance consumers of the future, insurance regulators are very careful to review filings, in the other hand, regulators have the responsibility to help insurance company to meet internationally competitive financial services marketplace. How to made the regulation have addressed that marketplace efficiently and effectively, insurance product approval process is need for modernization. The Statement of Intent of NAIC (National Association of Insurance Commissioners) in Year 2000 national regulatory first priority is “Speed to Market”. The working group took steps to improve speed to market for insurance products. This would include development and implementation of a system to re-engineering insurance product approval process. NAIC planned to built up SERFF (System for Electronic Rate and Form Filing) that offer a number of advantages for regulators and insurance companies seeking to get products to market in a timely manner. In fact, the SERFF system saved more money in great amount of documents, delivery cost and time saving in filing process. This paper attempts to study the opportunity of electronic insurance product filing in R.O.C., and suggests a solution for regulation modernization. Keywords: Speed to Market, CARFRA, SERFF, and Filing.

Thesis advisor: William B. Stevenson / Thesis advisor: Sandra Waddock / The main purpose of this dissertation research is to understand the collaborative interactions among actors engaging in change efforts in the existing institutional arrangements. Specifically, this dissertation research sheds light on the collaboration networks of social investors who desire both their own financial benefits and stakeholder welfare, by filing shareholder resolutions to bring environmental or stakeholder concerns to the attention of corporate managers. My research strategy in this dissertation is to propose and write a theoretical study and two empirical studies. I propose in chapter 2 a conceptual and theoretical framework for inquiring into social investors' collaboration strategies to develop the field of shareholder resolutions on social issues. The key argument is researchers pay attention to focal actors, multiple actors, and the relationships among them to understand the social mechanisms which integrate active shareholders with the field of social resolutions. In order to determine social investors' strategies to initiate and mobilize their filing activities, based on the social movement perspectives and a social network approach, I propose four conceptual dimensions from the social movement perspectives: identity, social relationships, target identification, and issue framing. In two empirical studies, I test my propositions by analyzing 1650 shareholder resolutions filed by 267 social investors from 2002 to 2007. The first study presented in chapter 4 addresses who initiate social resolution filings, by examining determinants of social investors' proactive initiating activities. When religious investors have brokerage positions, their initiating activity of filing social resolutions are very proactive. However, social investors' range of stock ownership does not go along with their brokerage positions. These findings imply that leading social investors need to have brokerage positions when they have faith-based identity, but that they don't need social resources when they have enough financial resources, a wide range of stocks. The second study presented in chapter 5 explains how leading social investors attract to mobilize their potential followers. Interestingly, the reciprocation hypothesis, "give and take of co-filing support," is negatively supported, indicating a division of labor in the field of social resolutions. In addition, lead-filing social investors who successfully attract and mobilize other investors aim at target companies that are well known among other social investors, and frame issues in wide angles in their social resolutions. These empirical studies demonstrate that active social investors developed their collaboration networks dependent upon their faith-based identity, social relations, targets identification and issue framing strategies. In this dissertation, I assert the necessity and importance of studies on the activities of shareholders by demonstrating that some active investors have strategically led the socially responsible investment movement. This dissertation provides counter-evidence to the conventional assumption that corporate managers should ignore stakeholder welfare if they pursue shareholder value. It also demonstrates that the network-based movements can be a good platform for social change agents to develop their own fields. Strategically, as they interact with each other, small and weak actors can build their own field to collectively influence corporate management. In this sense, the network-based movements underscore the way the infrastructure of a field emerges. / Thesis (PhD) — Boston College, 2009. / Submitted to: Boston College. Carroll School of Management. / Discipline: Organization Studies and Corporate Responsibility.

Le Traité de coopération en matière de brevets (PCT) est à la base du seul système international de dépôt de demandes internationales de brevet (avec près de 150 États contractants début 2016, plus de cent offices de brevets, plus de vingt administrations internationales, et plus de 200’000 dépôts par an). Un système à la fois si simple et clair dans ses principes, et si complexe et détaillé dans son fonctionnement. Comment son caractère pionnier des années 1960-70 se manifeste-t-il encore aujourd’hui ? Comment son cadre juridique composé de nombreux textes évolue-t-il, alors que le texte du traité n’a pas changé ? La maîtrise de l’architecture juridique des textes et de sa mécanique d’évolution requiert une étude approfondie faisant appel autant à la lettre et à l’esprit du texte du traité, qu’à une réflexion qui mènera au-delà de l’esprit, et parfois même à contre-courant de la lettre. La lettre et l’esprit du texte, examinés dans l’espace et dans le temps, ainsi que les multiples acteurs qui se partagent le pouvoir, pour comprendre comment le système dans son ensemble réinvente sans cesse son équilibre dans un contexte fondamentalement international et multilatéral. / The Patent Cooperation Treaty (PCT) is the basis for the only international system for the filing of international patent applications (with almost 150 Contracting States at the beginning of 2016, more than 100 patent offices, more than 20 international authorities and more than 200,000 filings per year). A system whose basic principles are both so simple and clear, while being so complex and detailed in its functioning. How does its 1960-70 pioneer character still manifest itself today? How does its legal framework composed of numerous texts evolve while the treaty has not changed? Mastering the legal architecture of its texts and its evolution mechanism requires a deep study, calling upon both the letter and the spirit of the text of the treaty, and an analysis which will lead well beyond its spirit, and possibly even against its letter. The letter and the spirit of the text, considered in space and time, as well as the numerous actors sharing power, in an attempt to understand how the system as a whole never stops reinventing its equilibrium in an international and multilateral context.

Nowadays it is a worldwide trend to transform the government by using information and communications technology. Particularly in keen competition amongst countries in the 21st century, a country which has competitive consciousness uses information and communication technology to reform the government for improving its national competitiveness. If Taiwan intends to remold itself and improve its national competitiveness, it should establish an electronic government to develop governmental Internet service and substantially renovate the effectiveness of administrative operations. The government should break through the traditional thinking frame and redefine the role and function of the government. This is for the purpose of changing and improving the interactive relationship between the government and the public and to help the public accept the convenient service of various Internet applications offered by the government. Taiwan started the online governmental services from 1998 and has been engaged in several types of applications, such as Government to Citizen, Government to Business, and Government to Government applications. Among these applications, the convenient service of Internet application, which is most closely related to the daily life of the public, includes electronic tax filing, electronic motor vehicle & driver information system, electronic public safety, electronic industries and businesses, electronic health care, and electronic utilities, etc, which have been gradually and widely used by the public. By adopting the four phases of NEBIC Theory (Net-Enabled Business Innovation Cycle), this study will examine whether the electronic filing of individual income tax returns, which is introduced by the government, makes tax filing more efficient, lowers the cost and offers a more convenient service or not. In brief, the study is to analyze whether the needs of the public are being more fulfilled. NEBIC Theory mainly defines the four phases of the cycle, which are Choosing Enabling Information Technologies, Matching with Economic Opportunities, Executing Business Innovation for Growth and Assessing Customer Value, to create customer value. By using NEBIC Theory, this study analyzed (1) the first phase that the electronic government was engaged in convenient service of Internet application by using information technology, (2) the second phase that the government offered tax payers the electronic tax filing with a 24-hour filing system and a trial run of auto-selected optimal filing, and (3) the third phase in which the national tax information systems used by five regional National Tax Administrations and the Financial Data Center were integrated and planned anew, which was named ¡§National Tax System Migration¡¨, in which most commonly known by the public was ¡§electronic filing of individual income tax returns¡¨, and was accomplished in 6 years. This study finally analyzed the fourth phase of the value of electronic filing of income tax returns. Voluntarily providing tax payers with annual income data by tax authorities significantly saves the social cost, time cost, and manpower cost of tax withholders, payers and authorities. Tax authorities may save manpower in data recording and processing, save data storage space and improve the government¡¦s administrative effectiveness. Tax payers may save transport costs, extend the tax filing time, save time of trials and lower the possibility of rejection, which offers more convenience to the public. Therefore, electronic filing of individual income tax returns greatly increases satisfaction of the needs of the public.

Preface Public policies are a result of governmental responses in persuit of the best interests for the majority of the people. Policy analysis, on the other hand , emphasizes customer-orientation in making public decesion. It seems that it is the government¡¦s responsibility to make good policies to serve its people. Therefore, Taiwan began to develop itself into a state of e-government in 1998. The government has improved country¡¦s electronic service infrastructures and has the information and communication technology effectively integrated. As a result, government red tape has been significantly reduced. Traditional labor-intense computer operation has been digitalized and has given its way to internet. Government efficiency is improved as well as the quality of service. Using internet to file individual income tax has become a trend. It is not necessary any more to go to the taxing authority to file tax. Internet provides taxpayers much faster and more convenient electronic accesses. Since March 1999, revenue service authorities all over the country have been activily advocating using on-line internet processing to file individual income tax. In May 2003, without going to the tax authority, taxpayers started to use Citizen Digital Certificate or Financial Institution Certificate to file individual income tax. Thereafter, the way in filing individual income tax has become diversified. According to the statistics, in the year of 2006 there were applications using internet to file individual income. This record-high figure represents 47 percent of total applications. Filing individual income tax through internet truly symbolizes an electronic government. This study is based on the theory of public policy and places of marketing to discuss how internet and certificate work in filing individual income tax. Many of my colleagues asked to answer the questionaires on the designed questions. The questionaires were quantitively analyzed. The result shows that using internet to file individual income tax enables the public to enjoy an e-government that works more efficiently and costs much less. This study is summarized as the following : 1.Tax filing applications that claim for standard deduction accounted for nearly 70 percent of all applications from year 1999 to 2006. 2.Internet has become a main public access in filing individual income tax. 3.Internet is not widely used yet in filing individual income tax, but it has the advantages over the other means. By govrrnment¡¦s advocating, internet may become more accessible to the public. 4.The government needs to find a way to systematize the process in filing individual income tax to fit public interests better.

Orientadores: Claudia Valladão de Mattos, Luise Weiss / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Artes / Made available in DSpace on 2018-08-11T01:22:59Z (GMT). No. of bitstreams: 1 Faria_PatriciaSanches_M.pdf: 12364116 bytes, checksum: 54db56d49db46f3e8fa878c26455ae8b (MD5) Previous issue date: 2008 / Resumo: Quando arquivamos o nosso passado, catalogamos cada momento da nossa experiência e gravamos nossas lembranças, estamos abrindo um processo de resgate das nossas tradições, assim como o colecionador que recolhe e conserva uma série de objetos. A procura de estratégias para preservar a memória por meio de coleções sempre interessou à humanidade. Na nossa tradição ocidental ela remonta aos tempos do studiolo medieval italiano. É esta busca por estratégias de preservação da memória que norteia a coleção ¿Mnemoteca ¿ Uma Biblioteca de Testemunhos¿ que compõe a obra ¿Herbário Mnemosine¿. Ela desenvolve plasticamente aspectos dos conceitos de arquivo e de coleção botânica e, utilizando técnicas de arquivamento botânico, pretende funcionar como um arquivo que documentará e preservará a memória afetiva de amigos e parentes, vinculadas a algum tipo de planta (árvore, flor, vegetação, etc.). Esse processo desenvolve-se por meio de ¿Exsicatas Mnemônicas¿, isto é, pranchas de parafina com impressões elaboradas com o exemplar botânico da planta indicada e o texto das lembranças afetivas entregues pelas pessoas envolvidas no trabalho. Como os espécimes botânicos, essas pranchas serão classificadas em unidades taxonômicas próprias, de acordo com as afinidades dos participantes. As pranchas foram executadas por meio de uma técnica que venho desenvolvendo e pesquisando há algum tempo, a qual denominei ¿Gravura de Vestígios¿: impressões de materiais diversos em matrizes de argila que são gravados em placas de parafina, fazendo uma referência à concepção de memória como escritura / Abstract: Whenever we file our past, sort each moment within our experience and record our memories, we initiate a process of recovering our traditions, just as a collector who harvests and keeps a series of objects. The search for memory preservation strategies through collections was always of interest for mankind. Our western tradition goes back to the times of the Italian medieval studiolo. It is this search that guides the collection ¿Mnemotheca ¿ A testimony library¿ that composes the work ¿Mnemosine Herbarium¿. This collection visually develops aspects of the archive and botanical collection concepts and, making use of botanical filing techniques, intends to function as a file that will document and maintain the affective memory of friends and relatives, linked to any kind of plant (tree, flower, vegetation, etc.). This process unfolds through ¿Exsicatas Mnemônicas¿, that is, paraffin boards with imprints elaborated with the botanical sample of the indicated plant and the text related to the affective memories delivered by the people involved in the work. Just as botanical specimens, these boards will be organized in their own taxonomic groups, according to the participants affinity. The boards were made through a technique I have been developing and researching for some time, which I have named ¿Vestige Imprinting¿, different material prints in clay matrices imprinted in paraffin boards, referring to the notion of memory as writing / Mestrado / Mestre em Artes

The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. Using behavioural intention to predict actual usage, this study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country. This is done to identify the possible determinants of user acceptance of the eFiling system among South African taxpayers. Based on empirical data gathered from two questionnaire based surveys, perceived usefulness, perceived ease of use, compatibility, subjective norms, facilitating conditions, computer self-efficacy and trust proved to be significant determinants of behavioural intention. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage whilst taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries. Die Suid-Afrikaanse regering het tot op datum gebaat van inligtingstegnologie in baie opsigte. Die belangrikheid van begrip en om burgers se aanvaarding van E-Regeringsdienste te beïnvloed is van kritieke belang, gegewe die belegging in tegnologie en die potensiaal vir kostebesparing. Een van die mees suksesvolle E-Regeringsinisiatiewe, die elektroniese liasseerstelsel (eFiling), wat toelaat dat belastingopgawes elektronies ingedien is, is sedert 2006 vir belastingbetalers beskikbaar. Ten spyte van baie belastingbetalers se aanneming van hierdie metode, gebruik 'n groot aantal nog steeds die tradisionele handmetode van die indiening van belastingopgawes. Met behulp van gedragsvoorneme om werklike gebruik te voorspel, benut hierdie studie die ontbinde teorie van beplande gedrag met faktore wat spesifiek aangepas is vir Suid-Afrika as 'n ontwikkelende land. Dit word gedoen om die moontlike determinante van die gebruikers van die eFiling-stelsel onder Suid-Afrikaanse belastingbetalers te identifiseer. Gebaseer op empiriese data wat uit twee vraelys gebaseerde opnames gekry is, beskou nut, gemak van gebruik, verenigbaarheid, subjektiewe norme, die fasilitering van voorwaardes, rekenaar self-doeltreffendheid en vertroue het beduidende determinante van gedragsvoorneme bewys. Vir belastingbetalers wat die handmetode gebruik, is 'n gebrek aan fasiliteringstoestande soos toegang tot die rekenaar en internet bronne die belangrikste struikelblok tot die gebruik van eFiling, terwyl belastingbetalers met behulp van die elektroniese metode berig beskou nut as die primêre bepaler in hul besluit om eFiling te gebruik. Begrip van hierdie faktore kan ons kennis van die belastingbetalers se besluitneming uitbrei en lei tot beter beplanning en implementering van toekomstige E-Regeringsinisiatiewe. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted

Section 13 of the Eastern Cape Provincial Archives and Records Act, 2003 requires the Amathole District Municipality to manage its records in a well-structured record-keeping system, and to put the necessary policies and procedures in place to ensure that record- keeping and records management practices comply with the requirements of the Act. The study investigated the interventions that can be made to improve and promote the best system (centralised versus a decentralised records system) in terms of space resources through greater co-ordination of information management and storage systems with reference to the Amathole District Municipality. A quantitative research methodology was employed to collect data. The empirical component of the treatise utilised self-administered questionnaires. Purposive sampling was used to identify the target population at the ADM. The researcher specifically selected the users of records, namely; senior manager, mid-managers, supervisors and administration assistants. The need for training, workshops and awareness were identified as the main challenges to records management and to the employees’ understanding of the system in place at the ADM. The findings recommended that the municipality should select the records management system that best supports the conduct of business in an orderly, efficient, and accountable manner. The system should ensure that documents provide evidence of business and contribute to the cultural identity and collective memory of the ADM. Further research on the existing records management system is recommended for the Amathole District Municipality.

Purpose In any organization, the Board of Directors acts as the last line of defense against fraud and abuse. Since 2008, the Internal Revenue Service (IRS) has required nonprofit organizations to publicly disclose any significant asset diversion, defined as theft or unauthorized use of assets, that occurred during the filing year. This research study uses this new disclosure of asset diversion to investigate whether proper board policy oversight and/or governance reduces the likelihood of asset diversion. Understanding how policy and governance impacts a nonprofit organization is critical for managers and practitioners to understand. Organizational management, board members and regulatory agencies (auditors, IRS) all have a responsibility to prevent asset diversion and would benefit from a deeper understanding of where the individual failure points exist from within the organization that create an increased chance of asset diversion. Research Methodology This research study spanned the period between 2014 through 2018 and was comprised of 254 nonprofit organizations. The total sample of organizations that were represented in the IRS data sets consisted of 113,899 separate nonprofit organizations. Organizational data collected from IRS 990 filings across each of the 5 years was first isolated by organizations that experienced asset diversion (n=127) and then matched with an equal number of nonprofit organizations that did not experience asset diversion through random sampling. From the IRS filing data, 18 different variables were then tested against the dependent variable, asset diversion, using logistic binary regression analysis. Findings The findings of this study both reaffirmed certain key aspects of asset diversion in nonprofit organizations as well as introduced new key variables that showed significant correlation with an increase in asset diversion. The findings suggest that there are variables from both board policy oversight and board governance regression analysis that show a significant relationship with asset diversion. More specifically, there were three common variables that showed significance throughout each test: organizational required audit, independent auditors, and improper party transaction with family members of current or former directors and/or officers of the organization. One additional variable, improper party transaction with an entity owned or operated by a current or former officer and/or director, showed significance in four of the five models tested, indicating that there is a strong correlation with increasing asset diversion. Keywords: fraud, asset diversion, nonprofit, binary regression, Board of Directors, IRS 990 filing / Business Administration/Strategic Management