本論文主要在討論，先決之爭點與「爭端解決規則與程序瞭解書（DSU）」第六條二項（成立小組請求）間之互動。 首先，作者區別成立小組請求兩大要件，分別為：敘明系爭措施及提供法律根據已釐清系爭案件。 其次，在此架構下，本文進而從近來所發生之四十七個爭端解決案件中，分析上訴機構對兩要件之認定標準的發展。本文發現，爭端解決小組及上訴機構透過放寬先決爭點認定標準之結果，會降低成立小組請求之明確性。同時，本文也蒐集相關實證統計資料，藉以呈現先決爭點如何影響DSU之功能。經由歸納後，本文認為，當前先決之爭點的負面影響大於正面影響。 再者，儘管先決爭點有上述問題，作者一方面仍肯定先決之爭點的正面功能，並認同爭端解決實務放寬認定標準之趨勢；另方面，則嘗試提出若干工具以避免上述負面影響大過正面影響。 最後則提出第六條第二項之修法建議。 關鍵字：爭端解決規則與程序瞭解書（DSU）第六條二項、成立小組請求、先決之爭點 / This thesis focused on the interaction between the preliminary issues and Article 6.2(panel request) of Understanding on Rules and Procedures Governing The Settlement of Disputes(DSU). First, the author distinguished the two main requirements of panel request: identify the specific measures at issue, and provide a brief summary of the legal basis of the complaint sufficient to present the problem clearly. Secondly, with the two requirements as framework, the author started to scrutinize how preliminary issues affected recent 47 dispute settlement cases and analyze its implication. Then, it was observed that the Dispute Settlement Panel and the Appellate Body were broadening their review standards as to preliminary issues, which would then lead to reduce the precision of panel request. Meanwhile, this thesis collected relevant statistic data to show how the preliminary issues affected the current DSU function. Then, it was observed that the preliminary issues, so far, had strong negative effects and few positive effects on the dispute settlement system. Moreover, the author, on the one hand, recognized the function of preliminary issues and viewed current dispute settlement practice as good trend with some deficit; and, on the other hand, tried to propose some useful tools to prevent the negative effect to overcome positive effects. And eventually, proposed revision of Article 6.2 of DSU. Key words: Article 6.2 of Understanding on Rules and Procedures Governing The Settlement of Disputes (DSU), panel request, preliminary issues

在當前競爭態勢下，台灣金融市場的發展，勢必朝向跨業經營的方向前進。我國亦於民國九十年六月二十七日通過金融控股公司法，賦予台灣金融業跨業經營的法源，為國內金融業創造成為金融集團的契機，以達成金融跨業經營現代化、國際化的目標。雖然金融機構業務營運多樣化，但金融機構承擔風險亦隨之增加，金融監理機制在面臨這樣的挑戰下勢必得做一番調整，才能持續扮演健全及穩定國內金融體系的重要角色。 我國主管機關對於金融控股公司要求以合併基礎計算資本適足比率，並訂定了「金融控股公司合併資本適足性管理辦法」，以期能發揮適度的監理功能。然該辦法中僅以簡單的加減乘除運算求得之資本適足率，是否為反映集團資本需求的良好指標實不無疑問。因此，本文除了研究國際監理官組織所發布的相關報告外，並藉由介紹和討論歐盟指令對金融集團的補充監理原則和措施，如：資本適足性、集團內部交易、風險集中等問題，以及美國對於金融控股公司之相關監理規範，加以比較研究後，來探討我國現行規範是否妥當，並提出相關監理制度改善之建議，以期能作為我國建構健全金融市場之參考。 / Under current competitive circumstances, the development of Taiwan’s financial market will be bound to move forward in the direction of cross-sector business. In Taiwan, Legislative Yuan also has passed the “Financial Holding Company Act” in June 2001. With the passage of the act, it not only gives Taiwan’s financial institutions authority to operate cross-sector activities, but also creates a trigger for financial institutions to become financial conglomerates in order to meet the objectives of financial modernization and globalization. Although financial institutions may diversify their business, additional risks may arise. Financial regulatory mechanisms have to adjust their function to ensure the safety and soundness of financial system. Our competent authorities demand financial holding companies calculating their capital adequacy ratio on a consolidated basis, and enact “Regulations Governing the Consolidated Capital Adequacy of A Financial Holding Company.” However, in this regulation, the ratio was calculated in simple aggregated method, and it is doubtful that such ratio is a good index to reflect consolidated capital requirement. Therefore, this thesis not only studies on related publications issued by international supervision organizations, but also introduces EU Financial Conglomerate Directive with regard to some supervisory issues (e.g. capital adequacy, intra-group transactions and risk concentrations etc.) and U.S. framework for financial holding company supervision. After investigating and comparing different models, this study tries to find whether current regulation is appropriate or not, and make some suggestions concerning the supervisory system in order to construct a sound financial market as a reference in our country.

本文透過比較分析我國收入認列會計準則、現行IFRSs收入認列規定、顧客合約收入草案規定及現行稅務法令規定之差異，對企業在會計及稅務上之影響進行研究分析。研究結果分為兩部分：會計影響方面，在ROC GAAP轉換為IFRSs時有影響者為委託人和代理人之判斷；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨、保固、再買回協議、開帳並代管之銷售等五個部分；轉換為IFRSs及顧客合約收入草案時皆有影響者為客戶忠誠計劃、客戶移轉之資產及建造合約三個部分。在稅務影響方面，在ROC GAAP轉換為IFRSs實有影響者為多元要素合約、委託人和代理人之判斷、客戶忠誠計劃、分期付款銷貨、商品或勞務交換、授權費和權利金及客戶移轉之資產七個部分；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨及保固；轉換為IFRSs及顧客合約收入草案時皆有影響者為建造合約。 / This study compares the differences between Taiwanese revenue recognition standards, existing IFRSs revenue recognition requirements, IFRS exposure draft “Revenue from contract with customer” and the current tax laws regulation and analyzes the impacts of adopting IFRSs on Taiwanese entities’ accounting and tax practices. The conclusions of this study are divided into two parts. The first part is for accounting. The issue of principal versus agent consideration will have an impact on accounting only when ROC GAAP conversion with IFRSs. The issues of credit risk, sale with a right of return, warranties, repurchase agreements and bill-and-hold arrangements will have impact on accounting only when the exposure draft becomes effective. The issues of customer loyalty program, transfers of assets from customers and construction contracts will have impacts on accounting both when first time adopting IFRSs and subsequently applying the exposure draft. The second part is for taxation. The issues of multiple-element arrangement, principal versus agent consideration, customer loyalty program, installment sales, exchange for goods or services, royalties and transfers of assets from customers will have impacts on taxation only when first-time adopting IFRSs. The issues of credit risk, sale with right of returns and warranties will have impacts on tax only when the exposure draft becomes effective. The issue of construction contracts will have an impact on taxation both when first time adopting IFRSs and subsequently applying the exposure draft.

Parler du foncier agricole en Algérie, c'est évoquer inévitablement tout un processus historique dans laquelle la terre a été l'enjeu principal aussi bien pendant la colonisation que pendant la période post indépendance, où elle a été au centre de choix politiques, voir même idéologiques. Tout un arsenal juridique mis en place pendant plus de 60 ans, pour la création et la libéralisation du marché foncier afin de faciliter les transactions foncières et réaliser la sécurisation foncière des exploitants agricoles et ce, dans le but de renforcer l'accès au foncier agricole. En Algérie, la problématique du foncier devient cruciale. Pour des raisons extrêmement variées et à des degrés divers, le foncier se trouve au centre des débats et des enjeux. Dans ce travail de recherche, nous nous intéresserons à la problématique du foncier agricole en Algérie et les différents dispositifs mis en place par l’État depuis l'indépendance pour trouver une solution à la question complexe du foncier agricole en Algérie, et ce, à travers toutes les réformes : de l'autogestion à la concession des terres du domaine privé de l’État. / Talking about the agricultural land in Algeria, is inevitably evoking a historical process in which the land was the main challenge both during the colonization and during the post independence period, where it was the centre of a political and even ideological choice. A whole legal arsenal is introduced during more than 60 years, for the creation and the liberalization of land market, in order to facilitate the land transactions and to realise a land security of farmers to reinforce the access to agricultural land. In Algeria, the land problem becomes crucial. Due to extremely varied raisons and to various degrees, the land lies at the centre of debates and issues. In this research, we focus on the land of agricultural problem in Algeria and the various devices set up by the government since the independence to find a solution to complex question of the agriculture landholding in Algeria, and that, through all the reforms of the self- management to the concession of land in the private domain of the state.

The South African Schools Act of 1996 mandates the establishment of School Governing Bodies (SGBs) in all schools with grade eight and higher. Amongst others, the SGB has the authority to develop a Code of Conduct for learners in a school. This study includes a literature review of discipline in schools, the functions of SGBs, the development and implementation of a Code of Conduct by the SGB. A qualitative investigation of the perceptions of parents, educators and learners, of discipline and dealing with misbehaviour was conducted in three secondary schools in the North-West Province. It was established that role-players differed in their understanding of coming to a common understanding of what to include in a Code of Conduct. It seems as if measures to deal with misbehaviour are often in violation of the Bill of Rights in the Constitution. Based on the findings, recommendations for addressing discipline by means of a Code of Conduct were proposed. / Educational Studies / M. Ed. (Education Management)

This research focuses on problems encountered by School Governing Bodies (SGBs) in executing their financial task in four schools situated in the Ramotse Area, Hammanskraal, north-east of the city of Tshwane. The research methodology, which was employed, can be described as qualitative, exploratory and descriptive by nature. Data was collected by means of two focus group interviews, one involving the chairpersons of SGBs and the other involving the managers of the same schools. An analysis of the data has revealed a number of financially related problems, which SGBs in the Ramotse Area experience, amongst other things that parents fail to meet their financial obligations and subsidies tend to arrive late. The most important recommendation made is that SGBs should be trained both better and more frequently. / Educational Studies / M. Ed. (Education Management)

The aim of the study was to investigate the training of school governing bodies in the Free State Province from an education management point of view. Since 1994 the South African government has adopted a number of policy documents aimed at democratizing education in the country. The transformation of education in the new South African context encompasses the idea of partnership in which participants - such as parents, educators, learners (in secondary schools) play an active role in taking decisions on behalf of the school. The State alone cannot control schools, but has to share its power with other stakeholders. However, this can only happen if participants in school governance are trained to have power and the capacity to decide on matters affecting their schools. Hence, training is the cornerstone of affirming governors in the execution of their roles and responsibilities. Since school governing bodies are composed of a cross section of people with different ideologies, expectations and levels of education - training is necessary to prepare then for co-operative governance. Without adequate and on-going in-service training, it is unlikely that school governing body members can make informed decisions. The empirical method, namely qualitative research, was successful in obtaining information from participants about the training offered to them. It also established how participants felt and thought about their experiences and perceptions about the training they received, whether it built capacity or not. A number of recommendations were made with regard to the research findings for stakeholders to note. / Educational Studies / D. Ed. (Comparative Education)

Studies on women principals and leadership have been conducted in both developed and developing countries. Not much research on women leadership has been undertaken in Sekhukhune region in rural Limpopo, South Africa. The study’s interests were in the representation of women in leadership in this region. It sought to explore leadership experiences of women principals working in secondary schools in rural areas. In addition, the study sought to understand what led to their appointment, particularly in a deeply traditional and patriarchal society such as Sekhukhune region, considering both barriers as well as enhancers and how they impacted on their progress to principalship. Data were collected by means of qualitative methods; semi-structured interviews were held with six women principals from public schools only. Structured observation was also conducted during school visits, as well during interviews wherein field notes were also taken. School documents such as SGB and minute books, some policy documents, noticeboard documents, time-books, attendance registers were analysed. Existing literature on women and leadership was reviewed. Data collected was transcribed, analysed, interpreted, and findings were presented. Women principals spoke of their everyday work experiences within the context of sharing challenges and strengths in their careers. The study found out that women are their own motivators, which serves as a strong enhancer. However, women still face organisational barriers particularly in the selection procedures where gender discrimination is evident. Findings revealed that women principals continue to face myriad administrative and personal challenges when caring out their managerial duties. These include resistance from communities and staff often displayed by stereotypical attitudes and discrimination. In order to cope with some of the challenges, participants in this study innovatively employed various leadership styles such as care and nurturing, collaboration, androgyneity and spirituality. Stereotyping still exists as leadership is viewed from a male perspective. In conclusion, this study discovered that women principals displayed some values of liberal feminism in their leadership experiences; they demonstrated that they can do great things by taking part in the public sphere. / Educational Leadership and Management / M. Ed. (Educational Leadership and Management)

The researcher explored problems that hamper the implementation of the HIV/AIDS Policy at a specific public high school in KwaZulu-Natal. The research was designed as a qualitative single case study. Various data collection methods were implemented: a one-on-one interview was conducted with the principal, while the SMT and Life Orientation team took part in focus groups and the school governing body members completed a questionnaire. The researcher succeeded in answering the research question: Which problems hamper the implementation of the HIV/AIDS Policy at the participant high school in KwaZulu-Natal? She identified the principal and school governing body’s limited knowledge of their obligations with regard to the implementation of the HIV/AIDS Policy, different beliefs and myths related to specific ethnic groups towards HIV/AIDS, non-disclosure as a result of negative stigma and discrimination, the lack of cooperation from parents, cultural and religious beliefs as the main problems hindering the implementation of the HIV/AIDS Policy at this school. / Educational Leadership and Management / M. Ed. (Education Management)

Tension between school principals and school governing bodies arises despite a clear demarcation in the South African Schools Act 84 of 1996 of the powers and responsibilities of school governing bodies. The aim of this study was to devise tension management strategies that can be used to manage tension between the principal and school governing body in three selected schools in Nkomazi West Circuit. A qualitative research approach was followed, and a multiple case study research design was employed. Multiple data-collection methods, namely, a literature study, in-depth interviews, qualitative questionnaires, a focus group discussion and observations, were employed, to ensure validity of the data through triangulation. The findings of the study revealed that the main sources of tension are the overlapping roles of governance and management, role uncertainty and blurring of responsibilities and the perceived high “illiteracy” rate among parent governors. Tension management strategies, tailor-made to each school, were developed. The new and innovative tension management strategies were related to the sources of tension present in each school. / Educational Leadership and Management / D. Ed. (Education Management)