Considerable research has been conducted on tourist souvenirs but one area that has been widely neglected in souvenir literature is the concept of wildlife souvenirs. Many tourists purchase wildlife products when they go traveling, as evidenced by the continued production, sale, and confiscation of wildlife items such as coral/shell jewellery and animal skin/fur accessories around the world. Endangered species are often infiltrated into the souvenir trade and tourists both knowingly and unknowingly purchase endangered items as trip memorabilia. While the economic, environmental, and legal implications of the trade in wildlife have been well documented, the impacts of wildlife souvenirs have not; particularly the environmental consequences which are predominantly unknown. The purpose of this research was to assess tourists’ awareness, attitudes, and perceptions of wildlife souvenirs by exploring their purchase behaviour, general awareness, attitudes and perceptions, perception of environmental impact, and awareness of importation laws. A survey was conducted in the resort town of Varadero, Cuba in order to assess the frame of mind of international tourists (and potential souvenir consumers) while abroad. The findings revealed that there were significant differences in the way tourists identify with wildlife souvenirs and that these differences were occasionally attributed to sex and age but frequently attributed to geographic region (or place of origin). In general, tourists were found to be largely unaware of the concept of wildlife souvenirs and their implications, and fickle in terms of their attitudes and behaviours. A greater effort to educate the traveling public about the trade in wildlife and wildlife souvenirs would be a valuable strategy in enhancing overall awareness, promoting sustainable consumer practices, and conserving the world’s wildlife resources.

The smuggling action is a kind of illegally criminal behavior, that¡¦s inference not only can make our society in trouble and let the economic development slowdown, even make a great effect upon the country¡¦s policies, but also due to our national badly side reactions in the international society. It¡¦s also making the region of international regime in trouble. Base above reason, all of countries in the world have same the goal that enforcement tracking and crackdown the illegally smuggling actions. Unfortunately the illegally smuggling actions from time to time occur frequently in some special area of the across strait between Taiwan and Mainland China. Actually in above area the illegally smuggling actions are as famous as ¡§The Golden Triangle¡¨ in the world. Our customs anti-smuggling parties, they do their best in order to crackdown the illegally smuggling actions near the several years, but the result is not so good. Most the people want to know ¡§Why do the people want to smuggle¡¨? The answers are following reasons. ¡§The first reason is easily to get rich and the second reason is easily to pass the special path¡¨. It is the reason why, the most of people would rather venture than continue for waiting chance. I got the other reason, that because the most of smuggling people are very understand all the situation of the environment which area of the across strait. The smuggling people also understand ¡§Both of government of across strait are had quite different political situation, and both of government are lack a nice communication regime and path¡¨. Cause of the same reason, much more global illegally criminal organizations rather like to do some illegally smuggling actions in above area, especially in near several years. According to the Customs Law¡¦s regulations: Customs are the main organization on crackdown smuggling. So that they have to do it¡¦s well. Our customs really hard to work in order to get much more crackdown smuggling cases, and they also have got a lot of smuggling goods (which cargo never finish duties) in the past several years too. But actually the illegally smuggling actions still active in same area and continue to harm our country and our social security right now. All the data of this research report are including following two different situations. The first are according to across strait customs anti-smuggling actions they confiscated from smuggling people in past several years. And the second are collected from some smuggling people are able to choose the way of accomplish goal in near some years. But I am sure that all of them are real things. Especially we can get some knowledge base from different regime and different method of crackdown smuggling process in Mainland China customs. We hope that our customs can learn from above ¡§knowledge base¡¨ and to use for our anti-smuggling actions in the near future. I think it could be nice to our customs business of smuggling crackdown.

Les gangs de rue suscitent aujourd’hui l’intérêt de nombreux chercheurs en raison de la menace qu’ils semblent poser à la société et ses institutions. En effet, depuis quelques années, les Services Correctionnels du Québec connaissent une hausse du nombre de personnes incarcérées associées aux gangs de rue et plusieurs questionnements sont soulevés face à la recrudescence de ces groupes en prison. Peu de recherches se sont penchées sur la question des gangs de rue en prison, alors que ceux-ci semblent être à la source de plusieurs problèmes aigus dans les institutions carcérales. Ainsi, ces derniers sont souvent associés à la criminalité et à la violence, que ce soit dans les médias ou dans la littérature scientifique et semblent être la source de plusieurs inquiétudes de la part du grand public; considérés comme imprévisibles et violents, ils font peur. Groupes diversifiés et difficiles à saisir, leur étude se veut non seulement primordiale vu leur nature, mais nécessaire afin d’en saisir la complexité et pouvoir agir, que ce soit au niveau de la prévention, de la gestion ou encore de la répression. Ce mémoire vise donc la compréhension de l’expérience des membres de gangs de rue dans les prisons provinciales québécoises. Dans ce cadre, nous avons procédé par une approche qualitative au moyen d’entretiens de type qualitatif menés auprès de détenus considérés par les services correctionnels comme étant proches ou membres de gangs de rue. Les vingt-et-une entrevues menées nous ont permis d’approfondir et de saisir le vécu de ces derniers en détention. De ces entretiens, trois grandes dimensions sont ressorties, soit l’organisation sociale des gangs de rue en prison, les conditions de détention difficiles dans lesquelles évoluent ces groupes ainsi que leur fonctionnement en prison. Nos analyses nous ont permis de dégager certains constats. À leur arrivée en prison, les individus affiliés aux gangs de rue sont doublement étiquetés, et se retrouvent dans des secteurs de détention spécifiques où les conditions sont particulièrement difficiles à vivre. Dans ce contexte, les gangs de rue tendent à reproduire en prison certains attributs associés aux gangs de rue, notamment une certaine structure et hiérarchie organisationnelle et un esprit de cohésion. Il ressort ainsi de notre étude que cette solidarité semble permettre aux gangs de rue de s’adapter à l’environnement hostile que représente la prison. Toutefois, cette solidarité nous parait être un obstacle ou du moins une difficulté inhérente à la prise en charge et à la gestion des gangs de rue en prison. / Today, street gangs are of great interest for many researchers because of the threat they seem to pose to society and its institutions. In recent years, the Quebec Correctional Services has seen an increase of incarcerated street gang members which has created a number of issues related to the growth of these groups in prison. Furthermore, few studies have addressed the issue of street gang members in prison although they seem to be the source of several serious problems in penal institutions. Street gangs are often associated with criminality and violence, whether in the medias or in scientific papers. They seem to be a great source of concern for the public; and, in general; they are perceived to be unpredictable, and violent, which is creating fear. These groups are ever-evolving, diversified and constantly re-immerging. Thus, the study of these groups is essential largely due to their characteristics, but also necessary in order to grasp their complexity and eventually, to be able to succeed in the control, repression and prevention of these groups. This master seeks to understand the experience of street gang members in provincial prisons. In this context, the choice of the qualitative approach seems entirely justified. The qualitative interviews we conducted with individuals identified by the correctional services to be closely associated to or members of street gangs seemed to us to be in line with the choice of the qualitative approach and were necessary in order to focus on the views and experiences of their life in prison. The twenty-one interviews we conducted with inmates that are associated to a street gang have permitted us to further understand and capture the mentality of those in detention. From these interviews, three major issues have emerged; firstly, the social organization of street gangs, secondly, the harsh prison conditions in which these groups operate and thirdly, how they function and operate in prison. Finally, we have identified some facts from our interviews. When street gang members arrive in prison, they are experiencing a double-labelling, are living in harsh prison conditions and are all housed together. Thus, the characteristics displayed of street gangs in prison is somewhat similar to the behaviour within the community; such as, their subculture, their structure, their positions, the family spirit that characterizes them in the community, their solidarity and violence. The deprivation endured by incarceration added to the characteristics of street gangs lead to a further form of solidarity. This solidarity allows the street gang members to adapt to any hostile environment, including the prison. Finally, this solidarity is certainly an important inherent obstacle to the control of these groups in prison.

The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or similar conditions, contained in Andean Community Resolution 1684, providing evidence to apply the following procedures:a) Analysis of the Circumstances of the Sale, or b) Using a Criterion Value. / El Valor en aduanas es la base imponible para los tributos a la importación, definido en el Acuerdo de Valoración de la OMC como el valor de transacción, es decir, el precio realmente pagado o por pagar por las mercancías. Sin embargo, el precio pactado entre empresas vinculadas podría no aceptarse, dado que podrían fijarse de manera que puedan sacar ventajas de los entornos fiscales donde se encuentran. Sin perjuicio de ello, la vinculación no siempre es un factor de determinación del precio, lo cual se puede probar mediante un Estudio de Precios de Transferencia (para efectos aduaneros) que desarrolle el procedimiento comparativo respecto de operaciones entre dos empresas no vinculadas en condiciones iguales o similares, contenido en la Resolución 1684 de la CAN, aportando pruebas que permitan aplicar los siguientes procedimientos: a) Análisis de las Circunstancias de la Venta, o b) Utilización de un Valor Criterio.

Submitted by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2015-11-23T17:02:32Z No. of bitstreams: 1 DISS MP. Cristiana Almeida. 2014.pdf: 1799093 bytes, checksum: 745448cbdb5457110861c255bdfad3c6 (MD5) / Approved for entry into archive by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2015-11-23T17:02:44Z (GMT) No. of bitstreams: 1 DISS MP. Cristiana Almeida. 2014.pdf: 1799093 bytes, checksum: 745448cbdb5457110861c255bdfad3c6 (MD5) / Made available in DSpace on 2015-11-23T17:02:44Z (GMT). No. of bitstreams: 1 DISS MP. Cristiana Almeida. 2014.pdf: 1799093 bytes, checksum: 745448cbdb5457110861c255bdfad3c6 (MD5) / Na última década, políticas de fomento à pesquisa em saúde foram estabelecidas, avançando a produção científica nacional. Tal movimento não foi acompanhado do aperfeiçoamento do arcabouço legal-institucional, dificultando o desenvolvimento dos projetos de pesquisa. Isto, inclusive no que tange às atividades de importação de equipamentos. O objetivo deste artigo é analisar o processo de importação de equipamentos para o Estudo Longitudinal de Saúde do Adulto (ELSA-Brasil). Trata-se de estudo de caso, com dados coletados em documentos internos do ELSA-Brasil em 5 Centros de investigação e respectivas fundações de apoio. Foram analisados documentos de importação de: VOP, Bioimagem e Retinografia. Adicionalmente, foram realizadas entrevistas não estruturadas com pesquisadores e informantes chaves nas fundações. Os dados foram tratados e organizados em três etapas: administrativa-operacional, cambial e fiscal. Foram calculados os intervalos de duração destas etapas de modo comparativo entre os centros. A necessidade de padronização dos equipamentos em estudo multicêntrico exigiu atuação conjunta de instituições executoras e fundações. Dos equipamentos analisados, a primeira etapa, a administrativa-operacional, teve duração variada (mínimo 8 e máximo de 101, com média de 55 dias), sendo mais demorada quando incluía pareceres jurídicos. A segunda etapa, a cambial, mais longa que a primeira, não apresentou entraves ao processo (mínimo 11 e máximo 381, média de 196 dias). A terceira etapa, a fiscal, a mais longa (mínimo 43 e máximo 388 dias, média de 215,5 dias), devido à liberação dos equipamentos sem registro no país. Outros fatores que representaram entraves: inexperiência dos centros de investigação e das instituições em trabalhar em rede; inadequação da legislação nacional às especificidades da pesquisa científica; e falta de profissionais especializados em gestão de projeto científico. Os resultados evidenciam morosidade no processo de importação de equipamentos para pesquisa no Brasil, devido, especialmente, à entraves de ordem legal, burocrática e gerencial.

L’objet de cette thèse est l’analyse des effets de la variabilité du taux de change réel effectif (TCRE) sur le commerce extérieur de la Tunisie global et sectoriel sur la période de 1975-2009. La variabilité du TCRE signifie la volatilité et le mésalignement. La volatilité est mesurée par l’écart type mobile (ETM) et le modèle GARCH(1,1). Cependant le mésalignement du TCRE est mesurée par la déviation par rapport aux taux d’équilibre donnés par trois théories du taux de change d’équilibre à savoir le modèle d’Edwards, de BEER et du NATREX. A l’aide des estimations des modèles d’exportations et d’importations sans/avec ruptures, les résultats ont montré que les effets de la volatilité sur le commerce extérieur ne sont pas très pertinents à long terme. Quant aux effets du mésalignement du taux de change, ceux-ci apparaissent très pertinents essentiellement lorsque il s’agit des flux commerciaux sectoriels. / The purpose of this thesis is the analysis of the variability of the real effective exchange rate (REER) on foreign trade total and sectoral of Tunisia over the period 1975-2009. Variability REER means volatility and misalignment. Volatility is measured by the mobile standard deviation (ETM) and the GARCH (1, 1). However, the misalignment of REER is measured by the deviation from the equilibrium rate given by three theories of exchange rate equilibrium namely the Edwards model, BEER and NATREX. Using estimates of exports and imports models with / without breaks, the results showed that the effects of volatility on trade are not very relevant in the long term. But the effects of the exchange rate misalignment appear very relevant mainly when the sectoral trade flows are used.

As questões sanitárias e técnicas assumem uma importância crescente no âmbito das negociações internacionais. Diante disto, este trabalho busca verificar o perfil das medidas dessa natureza, que afetam o mercado internacional de carne bovina. Para tanto, foram utilizadas como principais fontes de dados, as notificações aos Acordos sobre Barreiras Técnicas (TBT) e para aplicação de Medidas Sanitárias e Fitossanitárias (SPS) da Organização Mundial do Comercio. Os países analisados foram Brasil, Chile, Estados Unidos e União Européia, no período entre 1995 e 2005. Totalizaram 536 notificações relacionadas a bovinos e carne bovina. Como instrumento metodológico para sua avaliação, este trabalho baseou-se no conjunto de critérios proposto por Josling, Orden e Roberts (2004). Como resultados, revelaram-se algumas tendências a partir desse processo de notificação. A União Européia tem sido o país mais freqüentemente alvo de questionamentos de suas medidas sanitárias no âmbito das Preocupações Comerciais Específicas (STC). Em grande parte, as notificações analisadas, para o período estudado trataram principalmente de controles aduaneiros sanitários. A doença da vaca louca e a da febre aftosa respondem pela maior parte dos regulamentos aplicados pelos países sobre o mercado de carne bovina. Ademais, a maior parte das notificações refere-se a medidas reativas aos eventos sanitários que ocorreram nos países, visando impedir sua entrada em países livres das mesmas. Os regulamentos, tanto notificados junto ao SPS quanto ao TBT, evidenciaram uma tendência crescente de controlar produtos que utilizam derivados de bovinos em sua composição, como cosméticos e drogas, bem como um controle sobre produtos que servem de alimentação animal. / The sanitary and technical issues present a growing importance in the scope of international negotiations. Therefore, this work aims to analyze the profile of measures of this kind, which affect the international beef market. Thus, it was used as main sources of data, the notifications to the Agreement on Technical Barriers to Trade (TBT) and to the Sanitary and Phytosanitary Agreement (SPS) from the World Trade Organization. The countries analyzed were Brazil, Chile, the United States and the European Union, between 1995 and 2005. It was totalled 536 notifications regarding bovine and beef. As a methodologic instrument of evaluation, this paper was based on a set of criteria proposed by Josling, Orden and Roberts (2004). As results, some trends were identified from this notification process. The European Union has been the most questioned player related to its sanitary measures in the scope of Specific Trade Concerns (STC). Most analyzed notifications, for the period considered, focused on sanitary customs controls, mainly. The mad cow and the Foot-and-Mouth diseases account for most applied regulations by countries as for the beef market. Moreover, most part notifications refer to reactive measures to sanitary outbreaks, aiming to prevent them from spreading to other countries. The regulations, both notified to the SPS and TBT, showed an increasing tendency to control goods that use bovine derivates in their composition, such as cosmetics and drugs, as well as products that are used in animal feeding.

Submitted by Luciano Alencar (lbalencar@outlook.com) on 2018-07-24T16:23:43Z No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-07-24T16:27:50Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-07-24T17:21:41Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Made available in DSpace on 2018-07-24T17:21:41Z (GMT). No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) Previous issue date: 2018-06-25 / Esta dissertação visa elucidar as sanções aplicadas pelas autoridades brasileiras em resposta aos erros e às fraudes no uso do Acordo de Valoração Aduaneira nas atividades de importação. A narrativa é orientada por um caso real prático, que é utilizado no decorrer do trabalho para exemplificar, na prática aduaneira os efeitos dos assuntos abordados. Primeiro é apresentado o Acordo de Valoração Aduaneira e os seis métodos de valoração aduaneira previstos no acordo internacional. Em seguida, é feita a diferenciação entre o erro na aplicação do acordo e a fraude, classificando o primeiro como subvaloração e o segundo como subfaturamento. É realizada uma análise, sob a ótica do Direito Administrativo e Tributário Sancionador, para avaliar as sanções aplicáveis às duas práticas, comparando a prática brasileira com as previsões normativas contidas no Acordo de Valoração Aduaneira. Neste capítulo, ainda, é abordado o conflito entre as disposições contidas nas normas internas da Receita Federal do Brasil e o conteúdo do Acordo de Valoração Aduaneira, sob a ótica da hierarquia dos tratados na legislação tributária brasileira. No capítulo seguinte são apresentados os tipos penais de contrabando e descaminho e identificado qual deles é aplicável para as práticas de subvaloração e subfaturamento. O capítulo final consolida as críticas à legislação interna brasileira, terminando com uma proposta de lege ferenda para alteração dos dispositivos que não privilegiam a aplicação do AVA nos casos de valoração aduaneira nas importações. Neste contexto o presente trabalho tem como objetivo identificar se a aduana brasileira faz uso da normativa internacional para verificação do valor aduaneiro, se há diferença entre o subfaturamento e a subvaloração para fins de qualificação da conduta como criminosa ou não, quais as sanções administrativas e os tipos penais que atraem a subsunção da prática de subfaturamento, suas características e, por fim, sugerir alterações normativas de modo a esclarecer aos operadores do direito qual o procedimento a ser adotado pela aduana para verificação do valor aduaneiro e as sanções aplicáveis quando comprovada tal prática. A metodologia utilizada nas pesquisas envolveu consultas à jurisprudência e análise da legislação vigente e da rotina de atividades aduaneiras. Foi possível identificar a falta de correspondência da legislação aduaneira brasileira com os dispositivos do Acordo de Valoração Aduaneira, as diferenças entre subfaturamento e subvaloração, e também as consequências penais originadas destas práticas. / This work aims to explain how the Brazilian Customs Authorities have been imposing sanctions provided in the Customs Valuation Agreement (CVA) in response to both errors and frauds commited in import activities. The narrative is based on a real case, which is described herein to demonstrate how the issues at hand are addressed in customs practice. Firstly we begin by presenting the CVA and the six methods of customs valuation provided in the International Agreement, followed by an explanation on the distinction between errors and fraud, which designates the first as under-valuation and the second as under-invoicing. In the following chapter, we study the differences in approach to the sanctions from both a Brazilian Administrative and Tax Law perspective comparing the Brazilian practice with the legal rules contained in the CVA. The following chapter presents the criminal types of smuggling and import tax fraud as a means to identify which of them is applicable to under-valuation and under-invoicing practices. The final chapter further scrutinizes the Brazilian domestic legislation, culminating in the proposal of a new Bill of Law seeking to change the provisions that have an adverse impact on the application of the CVA to import customs valuation. In the context of the foregoing, the objective of this work is to identify whether the Brazilian customs use international regulations to determine the customs value; whether there is a difference between under-invoicing and under-valuation for the purposes of ascertaining the conduct as criminal or not; which administrative sanctions and criminal penalties should apply to the act of under invoicing; and finally, to suggest normative changes as means to clarify to the legal community the procedure to be adopted by the customs authority in determining the value of goods and the applicable penalties if an offense is committed. The methodology used in the research involved case law consultations and analysis of the current legislation and routine customs activities. It was possible to identify the lack of correspondence between the Brazilian Customs legislation and the provisions of the CVA, as well as the differences between under-invoicing and under-valuation and the criminal consequences resulting from these two practices.

No description available.

La presente investigación busca identificar y analizar los factores que incrementaron las importaciones Chinas de Dispositivos Médicos, en la categoría desechables en el periodo, 2016-2019, las cuales tuvieron un crecimiento del 58% del valor CIF. En el Perú el 98% de Dispositivos Médicos son importados lo cual indica una gran necesidad para abastecer al mercado nacional. Por lo cual estudiaremos las categorías como: Requisitos y costos de importación, TLC Perú-China y el avance tecnológico. Se estableció el marco teórico, se detalló la metodología de la investigación y se utilizó un enfoque cualitativo, para recopilar la información se realizaron encuestas a la muestra conformada por 09 entrevistados, los cuales son importadores de Dispositivos Médicos Chinos, posterior a esto la información será analizada a través del programa Atlas Ti. Finalmente, se presentaron las conclusiones y recomendaciones de la investigación donde se logró validar la hipótesis general. De este modo se validó las categorías, sub categorías. y dos nuevos hallazgos. Además, se recomendó para futuros estudios realizar una investigación cuantitativa para tener otra perspectiva del sector. / This research seeks to identify and analyze the factors that increased Chinese imports of medical devices, in the disposable category in the period, 2016-2019, which had a growth of 58% of the CIF value. In Peru, 98% of Medical Devices are imported which indicates a great need to supply the national market. Therefore, we will study categories such as: Import requirements and costs, Peru-China FTA and technological advance. The theoretical framework was established, the research methodology was detailed and a qualitative approach was used, to collect the information, surveys were conducted on the sample made up of 09 interviewees, who are importers of Chinese Medical Devices, after this the information will analyzed through the Atlas Ti program. Finally, the conclusions and recommendations of the research were presented where the general hypothesis was validated. In this way, the categories and sub categories were validated. and two new finds. In addition, it was recommended for future studies to carry out a quantitative investigation to have another perspective of the sector. / Tesis