第一章，說明本文研究之動機、方法與範圍，並解釋索賠之意義，探求索賠造成 之原因，與防止索賠之方法。第二章，分析台灣對外貿易糾紛與索賠之概況，並與 日本對外貿易索賠之情形，相互比較。第三章，討論買賣當事人之主要糾紛與索賠 ：分別探討有關貨品之品質、數量、裝運、付款、價格、保險、契約，與法規慣例 等條件之索賠。第四章，分析對貨物運送人之索賠，並說明海上運送人之責任。第 五章，分析台灣海上貨物的保險之概況，討論對貨物保險人之索賠。第六章說玥索 賠之提出、內容、受理與解決之注意事項。第七章，討論糾紛解決之途徑，分別經 由雙方自行解決，第三人調停，提交商務仲裁，訴訟與國際貿易局之參與。第八章 ，綜合本文之結論，並提出筆者對有關政府當局與從事進出口業者之建議。

Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase state revenues, and reduce the level of inequality among the population resulting from the government land purchasing programme adopted in the early sixties. It also aims, through an empirical investigation, to reveal the potential impact of tax reformation on the development of the emerging accounting profession in Kuwait. The determination of the most appropriate tax policy for Kuwait necessitates the examination of the views of those parties most concerned, who are defined in this study as the public, foreign investors, and accounting practitioners. Accordingly, questionnaires were designed, tested, distributed and analysed to reveal attitudes towards tax reformation. In addition, interviews with concerned persons in the country, including tax legislators, officials, and authors, were conducted, so as to further examine these attitudes and other aspects of tax introduction. Based on the findings of this investigation as well as the traditional literature survey, appropriate reforms are suggested, including reformation in the legislative, administrative, and technical considerations of the tax introduction. Moreover, recommendations concerning the development of the accounting profession to accommodate the new tax era are also made, including better organisation of the profession, and its contribution to taxation in Kuwait.

The US government has been actively involved in the production and trade of agricultural products in the world market. Corn as an agricultural product has not been spared. The minimum price for corn has been set above the domestic and world market prices. Such pricing policies have naturally generated surpluses that have been traded in the world market at subsidized prices. At times, the US has used acreage control policy to help reduce the level of excess supply. Price and income subsidies also have been used to complement acreage control policy when surpluses are immense. The empirical results have shown that these interventions have impacted on the world price of corn and subsequently on the foreign exchange earnings of the competing exporting countries. However, the issue of how significant these instabilities have been still remains and is more of a normative issue. The measure of the opportunity costs of these policies has provided an idea of the size of compensation to the competing countries of Argentina and Thailand. The last part of the dissertation investigates on the possible effects of the US policies on the behavior of Argentina and Thailand. The results obtained cannot confirm nor reject the premisses of US policies' harmful impacts. Such inconclusive outcome may be tied back to the inconsistency of the trading policy setting in Argentina and Thailand. Based on economic theory, suggestions have been made regarding the establishment of international stabilization and compensatory schemes to help move the world corn economy toward a Pareto optimal production level.

Acknowledging a relationship between international human rights and international trade law adds to the legitimacy of economic, social and cultural rights already enshrined in the Universal Declaration of Human Rights 1948. The World Trade Organization (WTO) is the central institution for international trade law and it has demonstrated a commitment to enhance human rights. This commitment has been realized through WTO efforts to enhance human dignity and eradicate poverty. These WTO efforts ought to be fostered and used to promote human rights. The purpose of this study was two fold – first, demonstrate that a relationship between international trade law and international human rights exists; and second, that this relationship is useful in promoting economic, social and cultural rights. This relationship will be examined through WTO initiatives, case studies and the Accession of the Republic of China in 2001.

This study explored whether there is an inherent inequitable nature of the liberalization process with respect to the World Trade Organization Agreements, namely TRIMs (Trade-related Investment Measures), TRIPS (Agreement on Trade-Related Aspects of Intellectual Property Rights) and the Agreement on Agriculture.

<p>The main aim of the research was to determine the viability of retaliation as a trade remedy under the Dispute Settlement Understanding. It was to establish whether retaliation as a remedy is beneficial to the entire WTO membership and system. The specific objectives were: to examine the feasibility of damages as an alternative remedy to retaliation / to determine whether there is a need to revise the Dispute Settlement Understanding, for it to adopt a more development friendly approach to dispute resolution / to make recommendations regarding the improvement of the Dispute Settlement Understanding.</p>

The reason for highlighting the difference between GATT and GATS is to focus on the impact of these agreements on the developing countries and in particular the latter will be the main focus of this paper. The economies and governments of the developing states are struggling to generate sustainable capitol growth and maintain financial stability to enhance economic growth. This is due to dictators who rule in such a manner to maintain power irrespective of the future economic viability of their state. Thus the environment for sustainable economic growth is wrath with political instability, lack of proper financial control and eagerness to attract foreign investment and allowing market access to developed states.

The objective of this research was to examine how SADC states can attain goal 8 of the Millennium Development Goals set up by the international community through the United Nations in the year 2000, using trade under the mechanism envisaged by the World Trade Organization by the target date of 2015.

Demonstrating compliance with food safety requirements of the global economy is a prerequisite for access. As tariff barriers diminish, developing countries are exposed to greater opportunities for repositioning their food manufacturing sectors in global value chains (GVCs). At the same time, the measures for the protection of public health and safety are becoming more stringent because of the series of food safety crises that characterised the global food value chain in the 1980s and 1990s, and that still linger on. The new demands arising from the need to protect consumer safety, coupled with the structure of the global economy have introduced new challenges for developing countries in terms of accessing the global food manufacturing value chain(GFMVC) with manufactured products. This is the case for the Ghanaian food manufacturing sector. Therefore, this study aims to understand the practice of developing food safety capability to enhance access to the GFMVC using high value added products, to identify performance gaps in the Ghanaian context and propose an appropriate framework (legal, institutional and policy) to address the major gaps, while meeting the basic requirements of food safety. A multiple case study methodology was adopted, using the UK food and drinks sector as a benchmark for the Ghanaian food manufacturing sector. The main techniques employed for data collection were surveys, interviews and content analysis. Based on the findings and insights gathered from the investigation, a technical regulation based on Hazard Analysis and Critical Control Point (HACCP) is proposed as a means to enhance the compliance of enterprises in Ghana with the basic requirements of food safety. Because of the current lack of capability at the national and enterprise level, a four-phase implementation plan is recommended to progressively ease enterprises into mandatory compliance with integrated food safety management systems. The study also recommends that the current multiple agency structure is maintained, however, mandates, roles and responsibilities, and jurisdictions need to be clarified, and values reformed. Various kinds of support (e.g. funds, training) also have to be provided to enterprises to facilitate their compliance and enhance their access to the GFMVC.

There is common theme within the literature that a store represents the tangible and intangible values of the company's commercial and retail organisational philosophy. Given this, it could be considered as a brand, with all the associated competitive advantages that correspond to this entity. Operationally, a store's brand competitiveness can be viewed from the image it transmits and the impact it has in the minds of consumers. However, as markets and consumer tastes vary between countries, there have been calls for further inquiry into how the domestic store brand image, with its inherited competitive advantage, can be transferred abroad. A means for achieving this is via a standardised transfer strategy. In the international marketing literature, standardisation is referred to as the identical offering of the entire marketing mix in several different countries. Likewise, within the context of retail intenationalisation, standardisation is defined as the faithful replication of a successful domestic store concept abroad. Despite all the citations found within the wider literature on international retailing the notion of standardisation lacks of clear definition when concern upon the transfer of store brand image. Thus, the aim of this thesis is to provide an insight into the debate of store brand image standardisation in international retailing. From the limitations identified in the existing literature, a new research framework is proposed for examining store brand image standardisation. The framework includes the conventional 'Store Image per se' comparative process, where examination is undertaken from a store image attribute perspective between markets. In addition, two new elements are introduced. First, the comparative process of 'Relative Marketplace', where a comparison of the domestic and foreign store image is conducted within their relative markets. Second, the 'Store Image Dimension perspective', where the two comparative processes, 'Store Image per se' and 'Relative Marketplace', are examined after the store image attributes have been aggregated into broader dimensions. This proposed framework was employed to examine the store image transferability of the Spanish limited line food discounter DIA. Through a pluralist methodological approach of both qualitative and quantitative methods, a shopper survey was conducted in Spain (the home market) and Greece (a host market) to measure the company's store brand image between and within its marketplaces. From the juxtaposition of the three components of the proposed framework, the results indicate that store brand image standardisation should be examined from an 'Absolute,' and 'Relative' standpoint. Moreover, depending on the standpoint undertaken to examine the transfer of the store brand image, standardisation can be conceptualised in three ways. 'Absolute Standardisation': A standard to be applied by faithfully replicating the store's domestic image into a host market; 'Core Standardisation': A standard to be secured by faithfully replicating the store's domestic unique selling proposition, that satisfies the needs of global markets while maintaining intact the company's entire concept; and 'Relative Standardisation': A standard to be achieved by faithfully replicating the store's domestic positioning into the host market. It is argued that these three aspects of store brand image standardisation should not be viewed as distinctive concepts, but rather as a transitional process of two ends of the same continuum.