本研究立於「法人實在理論」和現代公司之「經營與所有分離原則」上，大膽假設「公司經理人有別於民事的意定代理人、公司法經理人的規範結構應有別於民法經理人的規範結構」，因此本文必須檢討經理人法律地位各面向的法律問題，從解構經理人法制開始，最後根據探討後的發現，重新定位經理人的法律構造和法律地位。本研究的思考脈絡及論理體系反映在論文目錄，摘要如下： 第一章說明研究架構和研究方法。 第二章檢討經理人的法律概念。在法律規範中，「經理人」是享有管理事務和簽名權限、負擔特定法律義務和法律責任之自然人。本章比對後歸納現行經理人法制中認定經理人實有三種標準，展現出四種態樣以及現行法對於經理人資格的要求和欠缺積極或消極資格的六種法律效果。最後，檢討各種認定經理人標準的實益及影響，以本章探討為基礎，提出以經理人登記作為認定經理人的標準。 第三章檢討經理人的職權位階和法理構造。本章探討經理人在商業組織中的功能、位階和享有執行業務權限的正當性，所以必須清查現行法中其他具有執行業務權限的人員和法人機關，並且一一與經理人的職權做比較，以凸顯經理人在組織中的位階；其次，檢討經理人與其他有執行業務權限之人，其間發生權限衝突和權限競合的情形，以及合理的處理方法；以前述探討後的發現為基礎，再比較經理人與執行業務機關職權的法理構造，透視經理人與執行業務機關的內在結構。本章發現公司組織的經理人與公司執行業務機關皆立於營業輔助人的地位，其經理權與法人機關權限有別，屬於代理權限，為公司經理人找到初步的定位。 第四章從經理權特性檢討經理權的得喪變更。第三章對公司經理人之定位，是否能夠在法理上得到支持？本章首先要確立經理權的法律屬性，次分析經理權與民事意定代理權法律屬性的差異，以便進一步確認民事意定代理、民法經理權和公司法經理權法理構造的差異。其次，以第三章確認的經理人位階和經理權法理構造以及本章確認的經理權法律特性做為意識，以民法授與代理權的理論模型分別檢討公司法、民法和特別法經理權限的取得、喪失/變更和法律效力。分析後發現，公司法「選任經理人的決議」的性質是關鍵，其不僅賦予經理人身分，同是具有「授與經理權」的性質，但是不宜認定為「締結有償契約關係」的意思表示。 第五章檢討經理人與營業主體的基礎法律關係。本章首先探討該基礎契約關係的特徵，次與委任契約和雇傭契約比較後，以前幾章研究後累積的認知為基礎，檢討是否有必要將基礎法律關係定性為委任契約？有無必要與經理權的授與行為掛鉤？再以民法之代理權授與行為無因性理論為基礎，檢討基礎法律關係之變動對於經理權是否有影響？探討後導出基礎契約關係不必然是委任契約，基礎契約關係的得喪變更對於經理權的得喪沒有必然的影響，此一發現，可以呼應經理權授權行為不必採取契約說，間接地支持本文第三章採取的單獨行為說。此外，從信賴保護的原理檢討發生表見經理權的可能情況，而論及經理人登記制度在信賴保護原理下健全經理人制度的使命。 第六章探討經理人的義務與法律責任。本章檢討公司治理的對象是否及於經理人？在我國討論經理人對內、對公司負擔契約義務，乃基於其間的基礎法律關係，幾乎不曾討論基於代理理論，經理人對本人是否負擔義務？本章以美國為例，探討其現況。其次，整理和分析現行法中科以經理人賠償責任、刑罰和行政罰的法條，歸納出經理人對內、對外的民事賠償責任、刑事法律責任和行政法律責任；並再加以區分為個人身分、經理人身分、公司負責人身分和受雇人身分負責，以及區別是否與營業主體連帶賠償或者並罰等情形。以此為架構再探討適用經理人處罰規定時的法律問題。除了呼應第二章所提出的以經理人登記做為認定經理人的標準和第五章呼籲經理人登記制度的使命，經理人身分在現行法下沈重的法律責任，更凸顯以「登記行為做為取得經理人身分的生效要件」，慎重其事的正當性。 第七章檢討經理人法規範下的適用問題。本章以第二至第六章探討後的心得整理出適用經理人法規範時可能碰觸的鄰接問題，例如公司依照民法第五五三條選任的經理人得否依照公司之登記及認許辦法登記之？又例如民法經理權範圍與公司法經理權範圍的設計是否應有分別？以及勞動法規、證券交易法規或或者銀行法規如何認定經理人？這些特別法中與經理人概念鄰接的身分概念為何？如何解釋和適用法律？等等。二十一世紀經理人在公司法與民法之間如何適從？ 第八章結論。沿著本研究各章問題意識的發展，整合各章的發現和主張，歸納出本研究的心得和見解。

Approved for public release, distribution is unlimited / This study analyzes the relationship between selection to major in the Marine Corps, and the survival of midgrade officers to the promotion point of major, by investigating the effects of billet assignments. Specifically, this study looks at the influence of the percentage of time spent in the Fleet Marine Forces (FMF), the percentage of time spent in primary military occupation (PMOS) billet assignments, and the effect of having served in combat, recruiting, security forces, joint, and drill field duties. Models were formulated using groundwork established in previous promotion, retention, and attrition studies. Assignment variables were then introduced to the models. To account for officers' choice for continued service vice forced attrition, the sample was restricted to officers who had attained five years of service. Probit regression was used to find the influence of career assignments on the probability of selection; Heckman's correction was used to control for self-selection bias; and, Cox proportionalhazard regression was used, utilizing the same assignment factors, to find the influence of assignments on the likelihood of attrition. The findings indicated that FMF and PMOS ratios above 60 percent had a negative effect on promotion and retention. Also indicated was that time spent outside the PMOS, in "B" billets, had a positive effect on retention. In a time of budgetary constraints, this information may provide assistance to personnel planners as an alternative to pecuniary measures used to maintain and shape the force. / Major, United States Marine Corps

Med en allt hårdare konkurrens om arbetstillfällena för fartygsbefäl krävs det att den arbetssökande att sticker ut ur mängden vid en arbetsansökan. Syftet med denna studie var att undersöka vad den svenska sjöfartsbranschen värderar av innehållet i ett CV och personligt brev vid anställning av nyutexaminerade svenska fartygsbefäl. Detta har undersökts genom intervjuer med nio rekryterare från olika rederier och managementbolag som anställer svenska juniorbefäl. Genom att söka efter tidigare studier som gjorts angående rekrytering skapades en bredare förståelse av ämnet och dess relevans. Litteratursökningen visade att det finns en kunskapslucka angående hur ett nyutexaminerat svenskt fartygsbefäl bör skriva sitt CV och personliga brev för att vara rekryterare i sjöfartsbranschen till lags. Resultatet av studien visar på vissa mönster i svaren från respondenterna, gemensamt är att det efterfrågas korta CV samt personliga brev med innehåll som är relevant för den sökta tjänsten. Samtidigt visar resultaten att en arbetsansökan tolkas subjektivt och därför i viss mån bör skräddarsys för varje enskild tjänst. / As the competition for employment toughens amongst deck officers high effort is required in order to stand out from the crowd regarding job applications. The purpose of this study has been to investigate what content the Swedish shipping industry values most in CVs and cover letters. This was achieved by interviewing nine recruiters from different shipping companies and management agencies that recruit Swedish junior officers. A literature search regarding previous studies concerning recruitment provided a wider understanding of the subject and its relevance for maritime science graduates. The literature search also revealed a knowledge gap regarding recruiters in the Swedish shipping industry preferences about CVs and cover letters. The results of the study show some patterns and tendencies amongst the respondents, common to all of which is a preference of short and concise CVs and cover letters with content that is relevant for the applied position. The results also show that a job application is interpreted subjectively and therefore to some extent must be tailored to each individual employment opportunity.

La Thaïlande est un État unitaire et depuis 1892 son administration déconcentrée est assurée par la présence de gouverneurs provinciaux. Or, malgré de nombreuses attributions législatives, l'exercice des fonctions du chef de la province se heurte à plusieurs obstacles dans la pratique. A titre d'exemple, l'unité de commandement du gouverneur provincial était souvent contestée, les pouvoirs qui lui ont été délégués par les autorités centrales étaient inappropriés tant à sa fonction qu'à ses responsabilités. Ceci était une source de lenteur de l'administration provinciale dans son ensemble. Puis, comme la province ne pouvait pas bénéficier directement du budget provenant de l'État car la demande de budget provincial était effectuée au nom de la Direction, les projets réalisés sur place ne convenaient donc pas aux besoins des habitants locaux. Enfin, l'absence de coopération entre les fonctionnaires des différents organes dans la province contribuait alors aux chevauchements des travaux de ces organes et causait par la suite une perte de temps et d'argent pour l'État. Ainsi, lors de la réforme en 2001, le gouvernement de l'époque a introduit au niveau provincial le concept du gouverneur « CEO » et la méthode de la gestion d'intégration (MGI). Le chef de la province endosse alors le rôle du Chief Executive Officer (CEO), de ce fait ses pouvoirs ont été renforcés afin qu'il puisse prendre une décision rapide et efficace en réponse aux problèmes survenus dans sa province à l'instar des CEO dans leurs entreprises. Quant à la province, elle applique la MGI qui est une nouvelle façon de travailler visant à rendre de meilleurs services rendus à la population. / Thailand is a unitary state and since 1892 its deconcentrated administration is ensured by the presence of provincial governors. However, despite numerous attributions recognized by the laws, the provincial governor faces several obstacles in practice. For example, his Unity of Command was often challenged, the powers delegated to him by the central authorities were not only inappropriate to his function but also to his responsibilities. This was actually a source of slowness in provincial administration. Then, because the province could not directly benefit the budget from the State, as the process of demand for provincial budget was conducted on behalf of the Department, the projects that were carried out did not necessarily match up with local's need. Finally, the lack of cooperation between officials of different organs who work in the province contributed to an overlap of works and caused thereafter a waste of time and money to the State. Therefore, during the reform in 2001, the then government introduced the concept of "CEO" provincial governor and the system of "Province's Integrated Management - PIM". The provincial governor endorses hereupon the role of Chief Executive Officer (CEO), for this reason, his powers have been reinforced so that he can make a fast and effective decision in response to problems occurring in his province like the CEOs to their companies. As for the province, the system of PIM is applied and it is a new way of working which aims to provide a better service for the population.

My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.

Utbildningen av officerare är omdiskuterad och har kanske alltid varit det. Men de senaste årens förändringar av officersutbildningen och akademisering av yrket samt ändrade befälsstrukturer i Försvarsmakten (FM) har återigen satt fart på diskussionen. Det handlar bland annat om FM får den officer som man behöver för att kunna bygga starka krigsförband och om officeren har de kvalifikationer som detta kräver? Men vad är officersyrket för något och vad är det egentligen FM vill ha? Studien undersöker just det, vad en officer är och vilka egenskaper som en officer förväntas att ha med sig in i yrket.  Utbildningen vid Försvarshögskolan (FHS) Officersprogrammet (OP) är det som skall leda till en officer med rätt kvalifikationer och egenskaper vilket leder till den andra delen av studien, där bilden av vad en officer är jämförs med de examensmål som programmet har. Dessa examensmål framgår av förordningen för FHS och med de 17 examensmålen examinerade så skall kadetten vara klar att påbörja sitt yrke som officer. Frågan är om den förutsättningen verkligen finns?   För att kunna göra denna jämförelse har studien, genom intervjuer, tagit fram en modell av en officer från det unika med officersprofessionen, våldsmonopolet, via antagningskrav för utbildningen till egenskaper som officeren måste ha och roller som officeren utövar. Modellen har två portalparagrafer som är att betrakta som en sammanställning, vilka studien anser är nödvändiga för att hantera de mest allvarliga frågor som i förlängningen kan innebära beslut om liv eller död.  Portalparagraferna är mångsidighet och en väl utvecklad inre kompass.   I jämförelsen mellan modellen och examensmålen har studien funnit att examensmålen är avmilitariserade och har en teoretisk slagsida. Den väpnande striden har kommit i skymundan och officerares ansvar för det statliga våldsmonopolet inte finnsmed. De tydliggör inte heller en del av de egenskaper och kvalifikationer, som studien har visat, är nödvändiga för att officeren som ledare ska kunna hantera yrkesprofessionen och axla det ansvar detta kräver. Det gör att kadetten inte fullt ut får den möjlighet att bli den officer som FM behöver.   Studien visar bland annat att examensmålen bör ses över och kanske även till del skrivas om. / The training of military officers is well debated and has always been. But the recent years' changes in officer training and the academisation of the profession and also changed command structures in the Swedish Armed Forces (SAF) have once again set the stage for discussion. Among other things, it is about SAF getting the officer they need to build strong units and whether the officer has the qualifications that this requires? But what is the profession as an officer and what does the SAF really wants? The study examines just that, what is a military officer and what qualities an officer is expected to bring into the profession.  The education at the Swedish National Defense University (SDU) and the military officers’ program (OP) is the education, which should lead to a profession as an officer with the right qualifications and characteristics. This leads to the second part of the study, where the image of an officer is compared to the exam objectives for the program. These exam objectives are stated in the ordinance for SDU, and with the 17 exam objectives examined; the cadet should be ready to begin his profession as an officer. The question is whether this condition really exists?  In order to make this comparison, the study, through interviews, has developed a model of an officer from the unique with the profession, the monopoly of violence, via admission requirements for the education, to characteristics that the officer must have and roles that the officer exercises. The model has two portal paragraphs that are a compilation of the model, which the study considers necessary to deal with the most serious issues that may ultimately involve decisions on life or death.   The portal paragraphs are versatility and a well-developed inner moral guidance.  In the comparison between the model and the exam objectives, the study found that the objectives are demilitarized and have a theoretical approach. The armed battle is overshadowed and the officers' responsibility for the state monopoly of violence is not included. Nor do they clarify some of the characteristics and qualifications that the study has shown are necessary for the officer to be able to manage the profession as a leader and shoulder the responsibility this requires. This means that the cadet does not fully get the opportunity to become the officer that SAF needs.  The study shows, among other things, that the exam objectives should be reviewed and perhaps even partly rewritten.

本論文探索從《道法海涵》中挑出的集中於王靈官道教醮抄本，兩抄本的書名皆是「靈官醮科」，一本源自於江西1861年或1921年，另一本源自於湖北木蘭1855年或1915年。江西的抄本是第一章節的中心點，進而追蹤抄本作者寫作參考的可能源始資料，包括道藏裡的節選；第二章節以兩抄本作為儀式內容與架構對比。本論文的目的是觀察以前沒研究的地方醮儀，因此擴展學術界對此在華人社會關鍵的儀式的概念。 關鍵字: 道教醮儀，靈官醮科，王靈官，江西，湖北，道法海涵 / This thesis explores two Daoist jiao ritual 道教醮儀 manuscripts from the Daofa haihan devoted to Numinous Officer Wang (Wang lingguan 王靈官). Both texts are titled “Jiao Liturgy for the Numinous Officer” (Lingguan jiaoke 靈官醮科), one originating in Jiangxi 江西 in 1861 or 1921 and the other from Mulan, Hubei 木蘭湖北 in 1855 or 1915. Chapter one focuses on the Jiangxi text and traces possible source material, including Daoist canonical selections, referenced to compose the ritual. Chapter two compares the ritual content and structure of the two ritual texts. The purpose of this thesis is to explore local jiao rituals in a setting previously unstudied, thus augmenting scholarly notions of this pivotal communal ritual Keywords: Daoist jiao rituals, “Jiao Liturgy for the Numinous Officer”, Numinous Officer Wang, Jiangxi, Hubei, Daofa haihan

The aim of this thesis is to describe and analyse the process of professionalisation of newly commissioned second lieutenants and newly qualified school teachers. The professionalisation of these two occupational categories is examined from a comparative perspective and concentrates on the communicative conditions and institutional arenas that affect the professionalisation process. The theoretical framework of the thesis is comprised of communication theory and concepts of sense making found in institutional theory models. The empirical data was collected during the first year after second lieutenants received their officer’s commissions and teachers received their teaching credentials. Four second lieutenants and four teachers were interviewed three times during their first year of professional service. Some observations are also included in the thesis. The dissertation’s main conclusions are connected, in part, to issues of transparency in communicative conditions and, in part, to incentives connected to supervision, support and control. On the one hand, the commissioned officers’ and one of the teacher’s process of sensemaking appeared visible and collective in character, where the rules of conduct and meaning emerge clearly without ambiguity. On the other hand, the majority of the certified teachers’ process of sense making appeared private, concealed, inaccessible and diverse in character. It was observed that incentives for supervision, support and control are strong among commissioned officers because they are directly dependent on each other’s work. The same incentives are weaker among certified teachers because they are not as dependent on each other’s work. One conclusion to draw from this difference is that the professionalisation of commissioned officers is collective-oriented while the professionalisation of certified teachers is less so.

[pt] Realizou-se um estudo do Exército Brasileiro sob a perspectiva das transformações institucionais que têm se operado no seu interior nas últimas três décadas e do trabalho de conservação de valores que a Instituição Militar vem implementando no sentido de preservar seu ethos e sua identidade. A primeira parte trata da transformação como um valor, sendo analisada a família do militar como um fator que tem promovido transformações profundas na Instituição. Foi observado o fato de que a família, ao mesmo tempo em que é parte do público interno do Exército, também integra as demais instituições da sociedade mais ampla, sendo por elas influenciada. Em virtude desta posição, a família tem levado para dentro da Instituição novas ideias em transformação que pululam no mundo social exterior ao campo militar. O universo pesquisado foi o dos oficiais formados pela Academia Militar das Agulhas Negras – AMAN. Foram analisadas influências que, advindas da sociedade mais ampla, são exercidas sobre o oficial de AMAN pela via da sua família desde a sua formação, como cadete, já na escolha da Arma, e outras que interferem na qualidade do desenvolvimento da carreira que, ao ser paulatinamente modificada, promove, por sua vez, transformações na própria Instituição. Observou-se, assim, que a família militar tem realizado a interface do Exército com a sociedade mais ampla. A segunda parte trata do valor da transformação por meio do movimento de conservação empreendido pelo Exército Brasileiro no sentido de preservar suas características consideradas essenciais. Analisou-se a forma como os oficiais de AMAN se veem em face da sociedade mais ampla e os conceitos que, segundo eles, compõem o ethos militar: a tradição e a autoridade, e como estes conceitos se manifestam dentro do campo militar. Por fim, a terceira parte se constitui na síntese das duas anteriores. Discorre sobre a trajetória institucional do Exército em face dos movimentos de transformação e de conservação que configuram seu ambiente social, interno e externo; como se construiu sociologicamente em instituição e os desafios que têm sido enfrentados nestes dias de transformações galopantes. / [en] It was made an study about Brazilian Army under the perspective of institutional transformations were operated in its interior in last three decades and about que work of conservation of values what the Military Institution implemented with the goal of preserving its ethos and its identity. The first part talks about the transformation as a value, the military family has been analysed as a factor that promoted deep transformations in Institution. It was observed the fact that the family, at the same time it is part of the internal public of the Army, it also integrates the others institutions of broad society, so being influenced by them. Consequently, family conducts inside to the Institution new transformation ideas that are in the outside of military field. The sample analysed was the group of officers graduated by Academia Militar das Agulhas Negras (Military Academy of Agulhas Negras) – AMAN. Influences were analysed that, coming from the broad society, were exercised over AMAN officer through his family since his formation as a cadet, as also in his combat arm choice, and others that interfere in the quality of the development of his carreer that, being progressively modified, promotes transformations in Institution itself. It was observed that, so, the family of the military has the role of an interface between Army and broad society. The second part shows the importance of the transformation through the conservation movement undertaken by the Brazilian Army for preserving its characteristics considered essential. It was analysed the way like the AMAN officers see themselves besides broad society and the concepts that, like they consider, composed the military ethos: the tradition and the authority, and how these concepts happen inside military field. The third part presents a synthesis of the two lately itens. It presents the institutional way of the Army besides the movements of transformation and conservation that realize its social environment, internal or external; how it constitutes itself sociologicaly as an institution and its challenges that were faced in these days of fast transformations.

The dissertation deals with the disciplinary process of the South African Police Service - perceptions and preferences of members in the North Rand area of the Gauteng Province. A research question " How members of the SAPS in the North Rand area of the Gauteng Province perceive the disciplinary process" is investigated in this study. The researcher has conducted a quantitative research in the North Rand area of the Gauteng Province using questionnaires and literature study as the research method. The answer to the research question in this study is that members of the SAPS have a negative attitude towards the disciplinary process of the SAPS. There is also uncertainty about the duties of certain role players during the disciplinary process. / Public Administration and Management / M.A. (Public Administration)