This diploma thesis [in the master's course], drawn up at the Faculty of Law of Charles University in Prague, deals with the principles of the law of inheritance in Bohemia prior to its codification in 1811. Although inheritance law is one of the oldest branches of law, and was very thoroughly developed in ancient Roman law, in our territory it actually started to develop some more only after the Hussite movement. That is due to the fact that in the Middle Ages, the prevailing concepts were the ruler's right to bona vacantia and family indivisible ownership ["rodinný nedíl" in Czech], both of which did not really make it possible to pass estate from the deceased to their heirs. Therefore the aim of the thesis is to examine and gain a deeper insight into the historical development and historical contexts of the law of inheritance in our territory, which had preceded its modern form that was first codified in Allgemeines bürgerliches Gesetzbuch [the General Civil Code], which accepted the structure of the Inheritance Patent of Joseph II in 1811. Part One of the thesis, Introduction, briefly discusses the law of inheritance as a specific element of legal science, the principles of inheritance law, and inheritance conditions and titles. Part Two, Excursion into History - Inheritance in Roman Law,...

This study evaluates the school feeding programme at Magog Primary School. It sets out as its objective to find out how the programme operates and its potential impact on school children, including challenges, if any, and recommends solutions to mitigate the challenges. It was motivated by the need to provide information which could be used as a basis to ensure that the nutritional and educational objectives of the National School Nutritional Programme are achieved. A review of literature demonstrated that, within the developmental framework, the point of view of civil society, government and the academia on the school feeding programmes are a valuable strategy to intervene in the nutritional and cognitive development of learners. It also made it evident that there are diverse views as to whether the School Feeding Programme is achieving its intended objectives. The findings of this study suggest that, although the programme has the potential to improve nutrition and health, enrolment, attendance and cognitive development, there are still some challenges and areas that need to be addressed and improved. These challenges arise as a result of lack of effective monitoring and evaluation, geographical location of the schools and other implementation flaws. The consequences are that the objectives of the National School Nutritional Programme are placed at risk. / Development Studies / M. A. (Development Studies)

With education at the centre of the South African government’s National Development Plan for 2030, an effective schooling system is not negotiable. A review of the literature showed that public schools in South Africa are self-managing. The performance of most of these schools are unsatisfactory with specific reference to academic performance, infrastructure, finances and resources. The review further revealed severe shortcomings with the use of the Integrated Quality Management System (IQMS) for school-based performance management. This included that the IQMS is insufficient, that its application is ineffective and that it does not support school-based performance management. It is a compliance system and does not allow schools’ stakeholders the freedom to take part in designing their own strategy for the school. The researcher argues that self-managing schools link to the Participatory Democracy Theory that ensures the involvement of stakeholders. The IQMS however, links to Managerialism, rejecting stakeholders’ independence of self-management and decision-making. Therefore, this study aimed to develop a school-based performance management framework for public schools in South Africa. Specific attention was given to the Balanced Scorecard (BSC) as a theoretical framework for its flexibility to accommodate diverse organisations. The BSC was placed in the Evolutionist theories under the Resource-Based View (RBV) approach, focussing on the uniqueness of organisations’ tangible or intangible resources. The researcher argued that a combination of the IQMS and the BSC might close the theoretical gap and contribute to school-based performance management in self-managing public schools. A qualitative research paradigm, embedded in the interpretivism philosophy, guided this study. A Design-Based Research (DBR) method was followed to develop the framework. The first phase was to develop a preliminary framework, using the IQMS and BSC as existing theoretical frameworks. The second phase consisted of two iterative cycles of testing and refinement of the framework in practice. For both cycles, the researcher conducted semi-structured interviews with the school’s principal, one member of the school’s governing body and one member of the school’s management team of the four selected schools. The third phase was a reflection on the design process to enhance the application of the framework. / College of Accounting Sciences / D. Compt.

Liability of members of governing bodies of juristic persons Mgr. Lucie Novotná Krtoušová Abstract The aim of the presented doctoral thesis entitled "Theoretical Concept of Liability of Members of the Governing Bodies of Juristic Persons" is to determine what requirements can be placed on natural persons who act as members of the governing bodies of juristic persons, and to specify the substance of due managerial care as a legal basis for potential liability. The Civil Code lays down the duty of a governing body member to act with due managerial care in the discharge of his/her office in its general part; the relevant provisions thus apply to members of the governing bodies of all juristic persons under both private and public law, provided that this is compatible with their legal nature. Compliance with the duty of due managerial care - in cases where the governing body members act as representatives of the juristic person - is the decisive criterion for determining whether or not they will be liable to the juristic person for any damage caused in the discharge of their office. However, it is questionable whether this is a case of fault-based liability for breach of a legal duty or strict liability for breach of a contractual obligation. The question of whether we will conceive liability of members of...

Cette thèse s’intéresse à un dispositif, particulièrement critiqué à la fin des années 2000 pour son usage exponentiel et pour son indigence en matière de droits : la garde à vue. Loin de la restreindre à sa codification juridique d’acte d’enquête, la garde à vue peut alors être appréhendée comme un instrument désormais privilégié de gestion de la police et de la politique en matière de petite et moyenne délinquance. Mais sous le coup des injonctions européennes, le gouvernement français est contraint de la réformer en avril 2011. Le mis en cause a désormais le droit d’être assisté d’un avocat pendant toute la durée de l’interrogatoire. Avec cette réforme, la garde à vue incarne une tension entre, d’une part, l’intensification de la répression de certaines populations et d’autre part, la reconnaissance de droits nouveaux qui leur sont accordés. À partir d’une enquête mêlant études de débat, ethnographie et questionnaire, l’objet de cette thèse est d’interroger la mise en œuvre et les effets de cette réforme paradoxale sur l’institution policière. La réforme de la garde à vue ne peut pas être appréhendée comme une simple modalité d’action publique. Elle constitue un moment critique de transformation des modalités de relations de l’État aux administrés, complexifiées par l’introduction des avocats en interrogatoire. Les effets de la présence de l’avocat varient, selon les usages qui sont faits de la garde à vue (d’une mesure de contention à un acte d’enquête), liés à la position des agents et des services dans la hiérarchie des prestiges policiers, et selon les propriétés sociales des gardés à vue, des policiers, et des avocats. La rencontre des uns et des autres peut prendre la forme d’une configuration d’alliance, de conflit, de concurrence, selon les différentes variables étudiées. Par l’étude de ces configurations d’interrogatoires, situées et incarnées, nous montrons qu’à chaque type de population est attaché un usage spécifique de la garde à vue. Ainsi, l’entrée par la garde à vue permet plus largement de voir la justice et la gestion des illégalismes par l’État en train de se faire. / This PhD investigates an apparatus that attracted considerable criticism in the late 2000s for being overused and failing to ensure enough rights: garde à vue, which roughly translates as police custody. Far from being only an investigative act, as its legal definition goes, garde à vue increasingly operates as a key instrument for the police and political management of petty crime. To meet the EU’s demands, however, the French government was forced to reform the system in April 2011. Suspects now have the right to receive a lawyer’s assistance during their entire interrogation. The reform of garde à vue reflects a tension between the intensifying repression of specific populations and the recognition of new rights granted to them. Drawing on the study of debates, ethnographic material and a questionnaire, this research examines the implementation and the effects of this paradoxical reform on the police institution.The reform of garde à vue cannot be approached simply as a public policy shift. Beyond that, it constitutes a key juncture in the transformations of the relationships between the State and citizens resulting from the introduction of lawyers during the interrogations. Effects of the lawyer’s presence vary according to the uses of garde à vue (from a measure of restraint to an investigative act), which relate to the position of agents and departments in the hierarchy of police prestige, and the social properties of suspects, members of the police and lawyers. The interactions between these protagonists may be characterized by configurations of alliance, conflict or competition depending on the above variables. Through the situated, embodied analysis of these configurations of interrogation, I show that a distinct use of garde à vue corresponds to each type of population. The focus on police custody ultimately yields broader insights into justice and the State’s management of illegalisms in the making.

This research study investigates the current staffing processes at the former South African Model C schools in the Eastern Cape Department of Education and aims to identify critical issues regarding staffing processes employed by SGBs of former South African Model C schools. It suggests guidelines in support of a more transformative staffing process to address the gap between the staffing needs of SGBs and departmental policy for transformative staffing, and recommends strategies that can be applied by SGBs to address challenges concerning transformative staffing. An in-depth investigation of the literature revealed that much of governance depends on partnerships among different institutions and the great need to teach SGBs and other stakeholders how to collaborate—not just how to monitor or adhere to contracts. The literature revealed that school governance, although complex, is an important part of the education systems around the world (especially in South Africa). A qualitative research design and methodology were employed to investigate the phenomenon of staff transformation at former Model C schools in the Eastern Cape Department of Education by means of interviews with participants. A complete and strict process for ethical clearance was followed to validate the study. The empirical investigation revealed that there are no clear transformational guidelines from the Department of Education (DoE), which creates the notion that former Model C schools are not compelled to transform their staff to be representative of the demographics of their learners. In addition, the data revealed that some SGBs are particularly resistant to staff transformation at their schools because (as some have put it) their schools are for white people in the same way as township schools are for black and coloured people. They do not see the need for the transformation of staff at their schools, because even black parents choose to send their children to former Model C schools for the quality of education offered by these schools. The study further revealed that most of the principals are concerned about the lack of role models for the overwhelming number of learners of colour at their schools; they acknowledge the need for urgent staff transformation at their schools. Based on the findings of the study, a transformative framework for staffing former Model C schools was developed. This framework requires the collaborative cooperation of all the stakeholders to transform the staff of the former Model C schools in the Eastern Cape Department of Education successfully and efficiently. / Hierdie navorsingstudie ondersoek die huidige personeelvoorsieningsprosesse by die eertydse Suid-Afrikaanse Model C-skole in die Oos-Kaapse Departement van Onderwys en stel ten doel om kritieke vraagstukke ten opsigte van personeelvoorsieningsprosesse te identifiseer wat deur skoolbeheerliggame (SBLe) van eertydse Suid-Afrikaanse Model C-skole gebruik word. Dit stel riglyne voor ter ondersteuning van ’n meer transfomatiewe personeelvoorsieningsproses om die gaping tussen die personeelbehoeftes van skoolbeheerliggame en die departementele beleid vir transformatiewe personeelvoorsiening te vernou en stel ook strategieë voor wat deur die skoolbeheerliggame gebruik kan word om uitdagings wat betref transformatiewe personeelvoorsiening die hoof te bied. ’n Omvattende ondersoek van die literatuur dui daarop dat die bestuur in ’n groot mate afhang van vennootskappe tussen verskillende instellings en die groot behoefte om skoolbeheerliggame en ander belanghebbers te leer hoe om saam te werk ‒ nie net hoe om kontrakte te moniteer of na te kom nie. Die literatuur het ook aan die lig gebring dat die bestuur van skole, hoewel ’n kompleks saak, ’n belangrike deel van onderwysstelsels wêreldwyd is (veral in Suid-Afrika). ’n Kwalitatiewe navorsingsontwerp en -metodologie is gebruik om die verskynsel van personeeltransformasie by eertydse Model C-skole in die Oos-Kaapse Departement van Onderwys te ondersoek deur onderhoude met die deelnemers te voer. ’n Volledige en streng proses vir etiese uitklaring is gevolg om die studie te bekragtig. Die empiriese ondersoek het gewys dat die Departement van Onderwys (DvO) geen duidelike transformasieriglyne gegee het nie, wat die opvatting ondersteun dat eertydse Model C-skole nie verplig is om te transformeer ten einde hulle personeel verteenwoordigend van die demografie van hulle leerders te maak nie. Bykomend hiertoe het die data aan die lig gebring dat sommige skoolbeheerliggame besonder weerstandig staan teenoor personeeltransformasie by hulle skole omdat (soos sommiges dit gestel het) hulle skole vir wit mense is op dieselfde manier as wat townshipskole vir swart en bruinmense is. Hulle sien nie die nodigheid om die personeel by hulle skole te transformeer nie omdat selfs swart ouers verkies om hulle kinders na eertydse Model C-skole vir die gehalte van die onderrig wat hierdie skole bied, te stuur. Die studie het ook gewys dat die meeste van die skoolhoofde besorg is oor die gebrek aan rolmodelle vir die oorweldigende aantal leerders van kleur by hierdie skole; hulle erken die behoefte aan dringende personeeltransformasie by hulle skole. ’n Transformatiewe raamwerk, gebaseer op die bevindings van die studie, is vir die personeelvoorsiening van eerstydse Model C-skole ontwikkel. Hierdie raamwerk verg die samewerking van al die belanghebbers om die personeel van die eertydse Model C-skole in die Oos-Kaapse Departement van Onderwys suksesvol en doeltreffend te transformeer. / Esi sifundo siphanda iinkqubo zokuqesha ezisetyenziswa kwizikolo zoMzantsi Afrika ezazifudula ziziiModel C kwiSebe lezeMfundo kwiphondo leMpuma Koloni. Injongo yaso kukuchonga imibandela etshis’ibunzi kwiinkqubo ezisetyenziswayo xa kuqeshwa abasebenzi ziikomiti ezilawula izikolo (iiSGB) zoMzantsi Afrika ezazifudula ziziiModel C. Sicebisa izikhokelo zokuxhasa inkqubo yenguqu ekuqesheni abasebenzi ukwenzela ukulungisa umsantsa ophakathi kwezidingo zokuqesha kweeSGB nomgaqo nkqubo wokuqesha obonakalisa inguqu, kwaye sinika iingcebiso ngamacebo anokwenziwa ziiSGB ekusabeleni imingeni emalunga nokuqesha okulandela inkqubo yenguqu. Uphando olunzulu loncwadi ludize ukuba ulawulo oluninzi luxhomekeke kwintsebenziswano phakathi kwamaziko ahlukeneyo kwanakwisidingo esikhulu sokufundisa iiSGB nabanye abathathi nxaxheba ngendlela yokusebenzisana – hayi nje ukuhlola okanye ukubambelela kwizivumelwano zengqesho (iikhontrakthi). Uncwadi ludize ukuba ulawulo lwezikolo, nangona lungxakangxaka, luyinxalenye ebalulekileyo yeenkqubo zemfundo kwihlabathi liphela (ngakumbi eMzantsi Afrika). Kwasetyenziswa indlela yophando lomgangatho ekuphandeni umbandela wokuqesha okubonakalisa inguqu kwizikolo ezazifudula ziziiModel C kwiSebe lezeMfundo kwiphondo leMpuma Koloni ngokwenza udliwano ndlebe nabathathi nxaxheba. Kwalandelwa inkqubo engqongqo yokuhlela ngendlela engenabuqhophololo xa kwakuqinisekiswa esi sifundo. Uphando olusekelwe ekuqwalaseleni amava lwadiza ukuba akukho migaqo nazikhokelo zokulandela inguqu kwiSebe lezeMfundo (iDoE), nto leyo inika uluvo lokuba izikolo ezazifudula ziziiModel C azinyanzelekanga ukuba ziguqule ubume babasebenzi ngendlela eya kuhambelana nobume namanani abafundi bazo. Ngaphezulu, idatha yaveza ukuba ezinye iiSGB aziyifuni inguqu ekuqesheni kwizikolo zazo ngoba (ngokokutsho kwabanye) izikolo zazo zezabantu abamhlophe ngendlela efanayo nokuba izikolo zasezilokishini izezabantu abantsundu nabebala. Ezo SGB azisiboni isidingo senguqu ekuqesheni abasebenzi kwizikolo zazo ngoba nabazali abantsundu bayazikhethela ukuthumela abantwana babo kwizikolo ezazifudula ziziiModel C kuba kufundiswa kakuhle kwezi zikolo. Esi sifundo saphinda sadiza ukuba uninzi lweenqununu luyakhathazeka kukungabikho kwabantu abangumzekelo omhle kubantwana abantsundu ezikolweni zazo; ziyavuma ezi nqununu ukuba kukho isidingo esingxamisekileyo senguqu ekuqesheni iititshala ezikolweni zazo. Okufunyaniswe kwesi sifundo kukhokelele ekuphuhliseni isikhokelo sokusebenza sokulandela inkqubo yenguqu ekuqesheni kwizikolo ezazifudula ziziiModel C. Esi sikhokelo sokusebenza sifuna intsebenziswano phakathi kwabathathi nxaxheba ekuguquleni abasebenzi kwizikolo ezazifudula ziziiModel C kwiSebe lezeMfundo kwiphondo leMpuma Koloni ngempumelelo nangokufezekileyo. / Educational Management and Leadership / Ph. D. (Education)

The study aimed to determine the impact of the role of the School Governing Bodies in the schooling system with regard to the implementation of education policies, including the South African Schools Act (Act 84 of 1996 as amended). In order to determine the role of the participants mentioned above who represented the SGBs in this project, the researcher interviewed them at their convenient times and environment. This study used a qualitative approach, since it involved a series of in-depth interviews, document analysis and field notes (see 4.5.4 and 4.5.5). The first interviews were individual interviews with school principals (see Annexure A). This was followed by focus group interviews with executive members of SGBs (see Annexures B, C and D). Learners were interviewed in the form of focus groups (see Annexure E). Observations too played an important role during the meetings with SGBs (see Annexure F). The findings indicate that SGB members who were interviewed had minimal knowledge of how their role affected the schools that they governed. It was also clear from interviews that training conducted by individuals from the Department of Education seemed not to be effective as they failed to make members of the SGBs understand the school policies on the South African Schools Act policy document. The study revealed that the school policies embodied in SASA documents and the South African Constitution were not understood and as such their effective use was not realised. In other words, the members of the SGB lacked proper knowledge of how to guide their school in order to run smoothly and efficiently. Again, the study revealed that there is a serious need to train members of SGBs at the school level because those interviewed complained about: the time allocated for their training, and the language used in their training by the facilitators. All the above factors have a strong bearing on the fact that the majority of members of SGBs are illiterate (see Section 5.3.2). Finally, the study revealed that: principals are expected to perform dual roles of representing their schools (as mentors) and simultaneously represent the Department of Education in an ex-officio position (see Section 5.3.1). Therefore, the study proposed that the principal must only represent his school and a neutral person be appointed by the department to represent it in all the SGBs in the circuit. Lastly, the study emphasised the need of the SGB members to work with other qualified individuals in the community who are experts in some areas of learning such as lawyers, accountants, farmers, architects, and business people (see Figure 5.1). All stakeholders are relevant, but they need to be made to function according to their qualifications and expertise and also respect the boundaries of specialisation of the others. In conclusion, the recommended and proposed model was deliberately designed and structured to offer practical solutions to the problems discussed in the research findings. It is also essential that the training be accompanied by some assessment, in order to determine whether the SGB members have understood what they were taught. Furthermore, there should be follow-ups to ascertain to what extent the SGB members have implemented what they were taught in their schools, which is not happening at present. / Die doel van die studie was om die rol en/of impak van deelnemende skole se beheerrade op die implementering van onderwyswetgewing en/of beleid was. Aangesien die studie kwalitatief van aard was, het die navorser hoofsaaklik van waarneming en onderhoude (indiepte indiwiduele sowel as fokusgroeponderhoude) gebruik gemaak om data in te samel. Navorsingsbresultate dui aan dat deelnemende skoolbeheerraadslede se geletterdheidsvaardighede en begrip van onderwyswetgewing en beleid gebrekkig is en dat opleiding wat deur amptenare verbonde aan die Departement van Onderwys verskaf is gebrekkig was. Gevolglik was die imlementering van onderwyswetgewing en beleid deur genoemde skoolbeheerrade as ‘n reël ondoeltreffend. Die resultate dui verder aan dat daar van skoolhoofde verwag word om sowel hul skole as die Department van Onderwys op skoolbeheerraadsvergaderings te verteenwoordig en dat, ten einde hul skole doeltreffend te bestuur, skoolbeheerraadslede ander gekwalifiseerde/professionele indiwidue in die gemeenskap – regsgeleerdes, boekhouers, boere, argitekte and besigheidsmense – in die skoolbeheerraad se aktiwiteite behoort te betrek. Op grond van hierdie bevindinge beveel die navorser dus aan dat (a) skoolhoofde slegs hulle skole op skoolbeheerraadsvergaderings behoort te verteenwoordig; (b) ‘n neutrale persoon deur die Departement van Onderwys aangestel word om dié se verteenwoordiger te wees; (c) die teoretiese opleidingsmodel wat hy in sy studie voorstel, moontlik kan bdra tot die uitskakeling van heelparty van die probleme/uitdagings wat in die studie uitgelig word; (d) opleiding een of ander vorm van assessering moet insluit ten einde te bepaal of bywonende skoolbeheerraadslede die nodige begrip verwerf het, en (e) opleiding deur skoolbesoeke opgevolg word om te bepaal tot welke mate dit skoolbeheerraadslede tydens opleiding geleer het toepas. / Maikemišetšo a phatišišo ye ke go utulla karalo yeo lekgotlataolo la sekolo le nago nayo go lenaneo la sekolo malebana le phethagatšo ya melawana ya thuto, le go akaretšwa le lenaneo la Taolo ya Dikolo (Act 84 of 1996 as amended). Gore go hlaolwe karalo ya batšeakarolo ba ka gare ga SGB tabeng ye, mofatišiši o boledišane le bona tikologong le nako yeo e ba swanetšego.Phatišišo e dirišitše mokgwa wa boleng ka ge go akareditšwe dipoledišano tša go tsenelela le phetleko ya dingwalwa tša maleba (cf 4.5.4 le 4.5.5).Poledišano ya pulamadibogo ke ya dihlogo tša dikolo (cf Annexure A).Seo se latetšwe ke dipoledišanothwi le maloko a makgotlaphethiši a makgotlataolo a dikolo (cf Annexures B, C le D). Go boledišanwe le barutwana ka sebopego sa dihlophana (cf Annexure E). Diphihlelelo le tšona di bile bohlokwa dikopanong tša makgotlataolo a dikolo (cf Annexure F). Dikutullo di laeditše gore maloko a SGB a go boledišanwego le ona, a na le tsebo ye nnyane ya ka moo batšeakarolo bja ona, bo nago le khuetšo dikolong tšeo ba di laolago. Dipoledišano di laeditše gore tlhahlo yeo balaodi ba Kgoro ya Thuto ba e abetšego maloko a SGB e a fokola ka ge e šitwa go kgontšha maloko a SGB go hlaologanya melawana ya thuto yeo e tšwago go molao wa taolo ya dikolo. Phatišišo e utulotše gore melawana ya thuto ye e akareditšwego ka go dingwalwa tša Molaotheo wa Afrika Borwa, ga e kwešišwe le gore ga e phethagatšwe ka tshwanelo. Maloko a SGB a hlaelelwa ke tsebo ya maleba go ka kgona go hlahla dikolo gore di sepetšwe ka katlego. Phatišišo e utulotše gape gore go tsomega tlhahlo ya maloko a SGB dikolong. Dintlha tše di laeditšwego di gatelela taba ya gore boati bja maloko a makgotlataolo a dikolo ga kgone go bala le go ngwala (cf 5.3.2). Mafelelong, go latetšwe gore dihlogo tša dikolo di raloke karalo ya go emela dikolo tša bona le go emela Kgoro ya Thuto ka bo emo bja semmušo (cf 5.3.1). Phatišišo e šišinya gore hlogo ya sekolo a emele sekolo sa gagwe gomme motho wa go ikema a emele Kgoro ya Thuto makgotlataolong a dikolo sedikothutong. Phatišišo e fetša ka go hlohleletša maloko a SGB go dirišana le ditsebi mafaphene a tša semolao, taolo ya ditšhelete le, balemi le ba bangwe (cf 5.1). Batšeakarolo ba bohlokwa ka moka ge go ka hlomphiwa bokgoni bja yo mongwe le yo mongwe. Go phethwa ka gore mokgwa wa tlhahlo o swanetšwe go sepelelana le tokelo go kgonthišiša kwešišo ya maloko a SGB go tšeo ba rutilwego. / Educational Management and Leadership / D. Ed. (Education Management)

土地制度規範著對於土地的使用所引起的人與人之間相互認可的行為關係，對於制度起源的討論，往往認為制度具有降低成本、創造集體利益的功能，但由於制度主體的因素，制度則可能是國家對某一群體的剝削，例如日治時期將原住民土地收歸國有；由於制度安排的失當，很可能使得後續的發展陷入惡性的路徑依賴之中，例如民國五十五年的保留地私有化政策後原住民地權的快速流失。 　　一項近年的政府調查顯示，原住民保留地被非法使用、私下轉讓的情況日益嚴重，但同一時期的另一項研究卻又指出：原住民社會普遍傾向認為原住民保留地不得移轉給非原住民的限制不宜開放。從政治經濟的角度來說，保留地若朝向全面的私有化、開放原漢買賣，固然可以回應市場立即的需求，但交易過程中信息不完全、原住民經濟的弱勢等等外部效果卻不可能依靠市場機制加以解決，同時，可預見的原住民土地大量流失將和社會普遍認同的價值相違背；另一方面，保留地若朝向以國有化進行政府的干預，固然可以抑制自由買賣造成的原住民地權流失，但卻又和資源利用極佳化的市場邏輯相去甚遠而必須付出高額的成本，亦難以有效執行；從制度研究的眼光來看，現行的保留地制度正處於兩難下的制度失衡狀態。 　　在五年的反覆討論之後，內政部法規會於九十年一月十七號通過了「原住民族保留地開發管理條例草案」，該條例草案最大的特色是在所有權移轉限制下，增加了「原住民族保留區」的制度設計，在「原住民族保留區」中的土地所有權，得登記為原住民部落團體「共有」，土地的經營管理也將由部落團體來共同進行，這樣的政策所呈現是政府對於社會壓力和原住民土地困境的回應。然而，作為共有制實行的基礎，無論是在學理上或實證上，對於共有資源自主治理的探討都有尚待進一步充實的空間。 　　經過先期的調查和訪談，本研究選定新竹縣尖石鄉中三個公共資源自主治理的案例，並從制度經濟與集體選擇理論的架構，分析案例中人們如何建立自主性的組織，如何經由集體的選擇制定符合當地條件的公共資源治理規則，如何履行彼此的承諾並相互監督，以及如何避免陷入集體不理性的過度利用的悲劇，且對於案例中影響原住民部落採取資源共有和自主治理策略的因素加以探討。最後，評析內在制度的變遷及泰雅族傳統制度在現代的演化，以及公共資源自主管理在降低執行和監督成本、降低其外部效果、降低制度供給的成本等方面的制度優勢，並指出資源形式與共有範圍的關係、學習過程的重要、共有組織的作用是為共有制度有效運作的關鍵。 　　此外，在後續研究部份，本研究亦建議：理論上對於非以直接提取資源單位方式產生的利益分配問題、排他性技術的成本的雙重影響的探討；實證上對於集團移住後的原住民部落中共有組織的分析；政策上對共有組織「分級分類」原則的研議，皆值得作為後續進一步研究的課題。 / Institution about land rules the relationship, which is caused by land using and identified between people. According to the discussion of the beginning of institution, it can descend the cost of trade and make collective interesting. However, institutions can also be the means for a nation to exploit its people because of the subject of institution. The Nationalization of land, which is owned by aboriginal people in the time Japan governed Taiwan for instance. And, because of the improper arrangement of institution, the development may go in to a vicious path-dependence circle; the privatization policy in 1966 made the fast lapse of aboriginal land for example. 　　A recent investigation made by government shows that more and more aboriginal reserved-land was illegally sold and transferred in the black market. However, in the same time, another research appointed that most people in aboriginal society disagree the revocation of the limit that non-aboriginal cannot get the property of aboriginal reserved-land. In the view of political economics, if the property of aboriginal reserved-land was turn to entirely privatized, it can reply the immediate need market, but the external diseconomy such as incomplete information and the lower position of the aboriginal people can not be resolved by the market, and the following results that most of the aboriginal land property lapse will belie the general value identified by our society. On the other hand, if the property of aboriginal keeps on nationalized it can bate the lapse of the land property, but government has to pay high cost to belie the market logic hat resource should be optima used, and it will be difficult to administer. In the view of institutional study, the institution of aboriginal reserved-land is in a situation of inequilibrium. 　　After a long discussion lasted from more than five years, the Act Committee of Administer Department announced a proposed act for the development and administers of aboriginal reserved-land. The most particular part of this proposed act is the design of "aboriginal-reserved zone" and common land property. The total area of the aboriginal reserved zones was supposed to be 1.4 million acres, and the land property in the zones may belong to the whole settlement society. Such a policy is a positive reply to the social strait and the predicament of aboriginal society. However, being the base to exercise the common property institution, either the theoretical or the practical discussion of the "common pool resources self-governing" still needs to be completed. 　　A previous investigation and visiting, an Atayal county with three CPR self-governing cases was chosen in this approach. With a framework of institutional economics and collective act theory, this approach analyzed how people organized a self-governing organization, how a public choice was made to design the rules which are proper to local CPR situation, how people fulfill their obligation and supervise each other, how people avoid the tragic result o collective irrationality such as over using, furthermore, discuss the factor effect the CPR self-governing strategy .In the end, this approach discuss the change of internal institution and the evolution of Atayal tribes’ traditional institution in modern time, and the advantage of self-governing institution. Then, pointed out the relation between types of resources and areas of common property, the processes of learning, and the effects of organization are the key points to exercise the common property institution. 　　In addition, this approach suggested: in the theoretical aspect, the dispute caused by distribution of the interest that was not made by direct appropriation, the dual influence from the cost of exclusion technology. And, in the practical aspect, the principles to classify the self-governing organizations, can be the new problematic for further approach.

隨著知識經濟之發展，無形資產對於企業價值之重要性因而提升。就跨國企業而言，其無形資產配置對利潤分配之影響遠遠超過有形資產之交易，故近年來無形資產已成為各國稅務機關查核跨國企業間移轉訂價之重點項目。 本研究以經濟合作暨發展組織 2013 年7 月30 日發布之「無形資產移轉訂價修訂討論稿」為根基，結合美國、中國及印度等國家之相關規範，分析我國目前對於無形資產移轉訂價規範之缺失，並以近三年來與無形資產移轉訂價相關之國內外訴訟案例為研究範疇，探討實務上徵納雙方常見爭議，進而提出個人建議，冀能做為我國無形資產移轉訂價規範修法方向及徵納實務之參考。 / The importance of intangibles for market capitalization of an enterprise has been rising with the development of knowledge economy. Distributions of intangibles have more impact on profit allocations than transactions of tangible assets for multinational enterprises. As a result, the transfer pricing of intangibles have become the focus of taxation for multinational enterprises. This study analyzes defects of the regulations of transfer pricing involving intangibles in Taiwan based on Revised Discussion Draft on Transfer Pricing Aspects of Intangibles which issued by Organization for Economic Co-operation and Development (OECD) on July 30, 2013 and based on the references of the related regulations in other countries, including United States, China and India. Furthermore, the study analyzes and classifies the controversies of transfer pricing of intangibles between taxpayers and tax authorities in practice for the past three years from the court cases.

證券投資信託基金已是國人重要的理財主要工具之一。回顧我國證券投資信託基金發展的歷史，從早期為吸引外資投資我國而開放設立證券投資信託基金，接著也成為我國投資人重要之投資工具，到後來開放境外基金得以在國內顧問，境外商品就此開始深受國人喜愛；直至證券投資信託及顧問法通過，主管機關依授權訂定境外基金管理辦法後，國人得投資經由總代理人依法向主管機關申請核准或申報生效在我國境內募集銷售之境外基金，也開啟了境外基金與證券投資信託基金於國內銷售既競爭又合作之關係。 境外基金與證券投資信託基金於國內銷售之競爭合作的關係，不僅在產品創新及銷售金額等方面，本文所關切的是，在境外基金管理辦法公佈實施後，我國證券投資信託基金相關法規發生了什麼變化？有無任何規定是因為境外基金管理辦法實施後，證券投資信託基金相關法規不得不隨之調整者？還有，有無任何境外基金的規範進而影響我國既有之規定？當然，是否也有境外基金業者因為境外基金管理辦法的實施，必須調整其基金的運作與內控制度，以符合我國之法令規定？甚至，有無任何境外基金註冊地，為配合我國市場及法制環境，而更改其法令者？ 本文之研究係以比較我國證券投資信託基金相關規範，與境外基金管理辦法暨我國境外基金主要註冊地之法源，尋找彼此規範不同處，了解其為何規範不同的理由與背景，探討規範不同點之存在理由合理否，進而探詢彼此間之衡平性，以作為提供我國基金產業法律發展之參考資料。 最後結論除回覆前述問題並舉例說明外，並嘗試歸納本文之研究結果，對證券投資信託基金與境外基金之法制規範差異性比較，採見解扼要衡平重申外，並期對我國基金產業之整體發展提供建言。 / The securities investment trust fund is one of the important financial investment vehicles in Taiwan. Looking back on the history of Taiwan fund industry development, from the early days of fund launch to attract foreign investments to these modern days that funds become important investment tools for the investors. Soon later the offshore funds were open to the domestic consultants, they began to be a favored investment product for many investors. After the Securities Investment Trust and Consulting Act takes effect, the regulator prescribed the Regulations Governing Offshore Funds. The local investors may invest in the offshore funds that have obtained authorizations from the regulator, which contribute to not only the competition but also cooperation by and between the offshore funds and the securities investment trust funds in Taiwan. The competition/cooperation between the offshore funds and the securities investment trust funds can be seen at not only the product innovation or domestic sales. More importantly, this thesis concerns more on what are the regulatory initiatives that have been taken for the securities investment trust funds due to the promulgation of the Regulations Governing Offshore Funds. Are there any requirements of the securities investment trust funds that will need adjustments or amendments after the implementation of Regulations Governing Offshore Funds? Also, what are the impacts on the current rules and regulations after the birth of offshore fund regulations? Of course, will the offshore funds managers need to adjust their operation and internal control system to be in compliance with the laws and regulations in Taiwan? Will any offshore funds domicile jurisdiction change their respective laws in order to meet the requirements set fort by the market and legal environment in Taiwan? This thesis uses a comparative study of the related laws of the securities investment trust funds and the Regulations Governing Offshore Funds as well as the directives of UCITS, the original law of most of the offshore funds. To realize what is the specification of their difference and to explore the rationality of their difference. Moreover, to seek the balance of inquires among them, so as to contribute to the fund industry in Taiwan as the reference for legal development. Finally, the thesis tries to summarize the results of this study in addition to replying to the above questions with some examples. After the comparison of the legal systems between the related laws of securities investment trust funds and that of offshore funds, this thesis briefly reiterates the opinion of the balancing and provides concrete and workable suggestions to further the development of the fund industry in Taiwan.