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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
111

匯率低估為可課徵平衡稅之補貼? - 以美國匯率改革相關法案為中心 / Is currency undervaluation a contervailable subsidy? - Focus on U.S. currency exchange rate reform acts

吳詩云 Unknown Date (has links)
他國低估匯率造成貿易嚴重扭曲問題近年來越發受到重視,而美國國會為解決主要貿易對手國長期壓抑匯率以提升出口競爭力,導致美國貿易赤字不斷上升之問題,遂陸續提出諸多匯率改革相關法案,期望以具體之制裁手段防止他國持續刻意壓低匯率。 本文先以美國現行法案──1988年匯率與國際經濟政策協調法案作為出發點,探討美國現行法案之不足,以點出美國國會為何認為有於後續改革法案中加入制裁手段之必要,並得出2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案此二法案所提倡之將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼,為國會多數支持之手段。再以經濟學及國際貿易法學之分析連貫後續討論:匯率低估是否等同對進口課徵關稅並對出口提供補貼?2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案欲將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼,是否符合WTO有關補貼之規範?前者以Staiger及Sykes兩位學者使用之兩國兩財模型作為討論主軸,後者則以補貼三要件──「財務補助」、「受有利益」及「特定性」加以檢驗。最後皆得出匯率低估僅在特定之情況下始可能構成補貼之結論。 惟在研究過程中,本文發現若僅單憑國際貿易法學之角度去解析匯率低估是否構成補貼,將受法律文字之主觀影響而導致某些謬誤產生。為解決此一問題,本文乃提出以經濟學之分析輔佐國際貿易法裁決之建議,以期能提升國際貿易法裁決之客觀性與公平性。 / The serious trade distortion problem caused by currency undervaluation has given rise to more and more attention. The United States also faces the increasing trade deficit problem caused by some major trading partners that manipulate the value of their currencies in relation to the United States dollar to gain export competitive advantage. The U.S. Congress thus brings up many currency exchange rate reform acts, hoping to use the specific sanction policies to prevent other countries from intentionally depressing exchange rates consistently. This article starts from the U.S. currency act in force──Exchange Rates and International Economic Policy Coordination Act of 1988 to discover the insufficiency in order to point out why the U.S. Congress consider it necessary to put the sanction policies in follow-up currency reform acts. We then conclude that the policies that brought up by "Currency Reform for Fair Trade Act (2010)" and "Currency Exchange Rate Oversight Reform Act of 2011" to deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies come out in favor of the majority of the U.S. Congress. Follow up we use the analysis of the economies and international trade laws to link the following discussion: is the currency undervaluation equals to import tariffs and export subsidies? Are the policies that deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies consistent with the WTO’s subsidy regulations? The former one is discussed with the "two countries and two goods model" brought up by Staiger and Sykes while the latter one is examined by three elements: "financial contribution", "benefits" and "specific". The answers are both that the currency undervaluation will be contervailable subsidy in some very specific cases. However, during this research, we find out that if just use the view of international trade laws to analyze whether the currency undervaluation is a contervailable subsidy, we may be affected by the literalism and make mistakes. To solve this problem, we recommend that using the analysis of economies to support the ruling of international trade laws, hoping to increase the objectivity and fairness.
112

¿Buscando Revertir la Desaceleración de la Economía a Través de la Reducción de los Estándares Regulatorios?: Un Análisis de los Aspectos Ambientales del Paquete de Reactivación Económica / ¿Buscando Revertir la Desaceleración de la Economía a Través de la Reducción de los Estándares Regulatorios?: Un Análisis de los Aspectos Ambientales del Paquete de Reactivación Económica

Castro Pozo, Xennia Forno, Soto Palacios, Miguel Ángel 10 April 2018 (has links)
Global economy is going through a transition where investments in extractive industryprojects have drastically slowed down, which results in a competition among governments for establishing regulatory incentives to make their jurisdictions more attractive. In this context, the Ministry of Economy and Finance has created a Specialized Team to Track Investment Execution, which is intended to identify all the issues and obstacles that hinder the execution of investments so as to adjust their regulatory frameworks. As a result, the aforementioned Team submitted a bill that the Congress has recently approved, Law N° 30230, known as Economic Recovery Package, which provides for a set of measures relatedto the private investment and environmental regulations.Based on the analysis of the aforementioned measures, the authors propose that this Law does not intend to reduce the environmental standards or requirements but to provide such legal security that gives investors certainty and predictability as to the regulatory framework. / La economía mundial viene atravesando una fase de transición donde la inversión en proyectos de industrias extractivas se ha desacelerado drásticamente, lo cual conlleva a que muchos gobiernos compitan por generar incentivos regulatorios que vuelvan más atractivas sus jurisdicciones. En ese contexto, el Ministerio de Economía y Finanzas creó un Equipo Especializado de Seguimiento de la Inversión, cuyo propósito es identificar todos aquellos problemas y trabas que afectan la ejecución de las inversiones, a fin de proponer la adecuación de los marcos normativos. Es así que, a propuesta del referido equipo, recientemente fue aprobada por el Congreso la Ley No. 30230, conocida como el Paquete de Reactivación Económica, que contempla una serie de medidas vinculadas con la regulación ambiental y la inversión privada.Partiendo del análisis de las referidas medidas, los autores proponen que la Ley no busca reducir los estándares o exigencias ambientales, sino mas bien alcanzar aquella seguridad jurídica que permita otorgar certeza y predictibilidad a los inversionistas respecto del marcoregulatorio.
113

Implementation of the performance management system in the Ministry of Foreign Affairs and International Cooperation of the Botswana public service

Sisa, Edgar 06 1900 (has links)
The main aim of this study was to investigate the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation of the Botswana public service and to identify the factors that facilitated and hindered the successful implementation of the programme. This study used a mixed methods research design which combines both qualitative and quantitative research design. The study used the model of social programmes, which is a holistic and comprehensive analytical framework that is used to study the implementation of social intervention programmes. Research data was obtained using a triangulation of research methods (case study, evaluation research and survey method) and data sources (literature review, document analysis, self-administered questionnaires and follow-up personal interviews). A sample of 90 respondents was selected using the purposive sampling strategy. The study found that the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation was problematic because of unclear and ambiguous foreign policy goals and objectives; lack of broad-based support and critical mass of champions of the performance management system; use of command-and-control management model rather than empowerment and the adaptation model; inadequate human and institutional capacities; ineffective supporting systems of the performance management system; weak accountability and responsibility mechanisms; weak intra-ministerial and inter-ministerial communication, co-operation, collaboration and co-ordination; inadequate information and communications technology infrastructure and unfavourable international environment. This study contributed to the existing literature by investigating the implementation of the performance management system in the global environment from a public service perspective rather than a private sector perspective, which relies on the experiences of multinational companies. The study findings provide some invaluable insights that may improve the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation of the Botswana public service by proposing recommendations to the identified problems. The recommendations include: setting clear and specific foreign policy objectives; creating a critical mass of champions of the performance management system; strengthening human and institutional capacities; promoting effective implementation and use of supporting systems of the performance management system; strengthening accountability and responsibility mechanisms; strengthening intra-ministerial and inter-ministerial communication, co-operation, collaboration, and co-ordination; strengthening decentralisation and empowerment principles and upgrading information and communications technology infrastructure. / Public Administration and Management / DPA
114

Supervisão judicial do financiamento de campanha eleitoral: proteção de direitos individuais, maximização de bens democráticos e modelo antidominação

Marques Neto, Pedro 23 May 2018 (has links)
Submitted by Pedro Marques Neto (marquesnetop@gmail.com) on 2018-06-15T16:59:07Z No. of bitstreams: 1 Dissertação FGV - Pedro Marques Neto - Depósito Final.pdf: 903571 bytes, checksum: 72ae2bf4560cbdf52da5d6aaade0039b (MD5) / Approved for entry into archive by Katia Menezes de Souza (katia.menezes@fgv.br) on 2018-06-15T18:30:23Z (GMT) No. of bitstreams: 1 Dissertação FGV - Pedro Marques Neto - Depósito Final.pdf: 903571 bytes, checksum: 72ae2bf4560cbdf52da5d6aaade0039b (MD5) / Approved for entry into archive by Isabele Garcia (isabele.garcia@fgv.br) on 2018-06-15T21:15:20Z (GMT) No. of bitstreams: 1 Dissertação FGV - Pedro Marques Neto - Depósito Final.pdf: 903571 bytes, checksum: 72ae2bf4560cbdf52da5d6aaade0039b (MD5) / Made available in DSpace on 2018-06-15T21:15:20Z (GMT). No. of bitstreams: 1 Dissertação FGV - Pedro Marques Neto - Depósito Final.pdf: 903571 bytes, checksum: 72ae2bf4560cbdf52da5d6aaade0039b (MD5) Previous issue date: 2018-05-23 / Esta pesquisa analisa e compara os argumentos empregados pelas supremas cortes de Brasil e Estados Unidos a respeito da constitucionalidade de medidas legislativas que permitem, limitam ou vedam o financiamento privado de campanha eleitoral. A judicialização do tema coloca problemas de duas ordens: (a) determinar quais circunstâncias legitimam a intervenção das supremas cortes na organização do processo político-eleitoral; e (b) estabelecer como as supremas cortes deveriam raciocinar e como elas têm raciocinado ao supervisionarem a organização do sistema democrático. No cerne dessas questões encontram-se os contornos da relação entre jurisdição constitucional e política em termos do papel a ser desempenhado pelo Poder Judiciário no desenho institucional da democracia. Este trabalho sustenta que cortes constitucionais estão legitimadas a intervir na organização da democracia para minimizar danos democráticos causados por desenhos institucionais que promovam a dominação na esfera político-eleitoral, conforme modelo proposto por Yasmin Dawood. O argumento é de que cortes constitucionais devem raciocinar a partir de uma concepção estrutural dos direitos democráticos focada na minimização de danos democráticos, em contraposição a concepções individuais dos direitos democráticos ou concepções estruturais focadas na maximização de bens democráticos. Assim, contrasto a abordagem proposta pelo modelo antidominação com as práticas das supremas cortes de Brasil e Estados Unidos. Enquanto a Suprema Corte dos Estados Unidos raciocina na linha da abordagem proposta pelo modelo de proteção de direitos individuais, sustento que o Supremo Tribunal Federal raciocina na linha da abordagem proposta pelo modelo de maximização de bens democráticos. Argumento que, em ambos os casos, os modelos adotados produzem equívocos nas decisões das cortes sobre a constitucionalidade do financiamento privado de campanhas eleitorais, sugerindo, então, respostas alternativas com base no modelo antidominação, mais deferentes, embora não submissas, às escolhas políticas do Poder Legislativo. / This research analyses and contrasts the arguments employed by the Brazilian and American constitutional courts on the constitutionality of campaign finance regulation. The judicialization of campaign finance disputes poses two issues: (i) first, to determine under which circumstances judicial intervention on the organization of electoral politics is legitimate; (ii) second, to lay down how constitutional courts should reason when - and how they have been reasoning about - they oversee the organization of democratic politics. These issues have at their core the relationship between constitutional jurisdiction and democratic politics in terms of the role displayed by the Judiciary in the (institutional) design of democracy. This research claims that constitutional courts can legitimately intervene in the organization of democracy in order to minimize democratic harms caused by institutional designs that promote domination in the electoral sphere, in accordance with the antidomination model of judicial oversight of democracy proposed by Yasmin Dawood. My argument is that constitutional courts should develop a structural conception of democratic rights focused on the minimization of democratic harms, in contrast with individual conception of such rights or structural conceptions focused on the maximization of democratic goods. Thus, I contrast the antidomination model with the concrete experience of the Brazilian and American constitutional courts. While the Supreme Court of the United States’ approach focuses on the protection of individual rights, I claim that the Supreme Federal Court of Brazil’s approach focuses on the maximization of democratic goods. I claim that both approaches distort the judicial oversight of campaign finance regulation by the Brazilian and the American constitutional courts and so I propose alternative answers based on the antidomination model, according to which courts are more deferential, though not submissive, to the political choices of the legislative body.
115

Problematika poskytování auditorských služeb v České republice u malých auditorských praxí / Focus on Audit Services in the Czech Republic in the Selected Small Audit Companies

Uminská, Karolína January 2018 (has links)
In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
116

A critique of South African anti-corruption strategies and structures : a comparative analysis

Lekubu, Bernard Khotso 02 1900 (has links)
The ill-effects of corruption on the society, polity and economy of a country are far reaching. They have a corrosive effect on the rule of law, on governance and on the welfare of the society. The Constitution of the Republic of South Africa of 1996, which is the supreme law of the country, places as an expectation and obligation on the government accountability of state, and a government free of corruption and the malignancy of economic nepotism. South Africa’s anti-corruption framework is designed as a control-based approach that is multi-faceted and executed through legislation, supporting regulations, audit trails, anti-corruption structures, law enforcement, and public vigilance and reporting structures, amongst others. Be that as it may, South Africa is battling the scourge of corruption and other self-serving behaviours, often amongst the upper echelons of governing power, as demonstrated by the State capture. Some of the acts of corruption stems from the very same institutions that are meant to be the upper guardians of law and order. Numerous corrupt practices occur almost daily, including but not limited to fraud, bribery, extortion, nepotism, conflict of interest, cronyism, favouritism, theft, fronting, embezzlement, influence-peddling, insider trading/abuse of privileged information, bid-rigging and kickbacks and money laundering. The list is not exhaustive. Based on the findings of this study, numerous recommendations and /or suggestions are made. The value of the study lies in the contribution it makes in South Africa’s fight against corruption to become comparable to countries whose corruption perception index is all time favourable, such as Botswana, Seychelles, Hong Kong and Singapore. / Criminology and Security Science / D. Litt. et Phil. (Criminal Justice)
117

Självrisk vid driftupphandling : En fallstudie om entreprenörens konstnadsansvar, självrisk, vid felavhjälpande underhållsåtgärder / Deductible for operational procurement : A case study of contractors costs, deductibles, for corrective maintenance

Fuhr, Jessie, Laaksonen, Ester January 2014 (has links)
Sedan outsourcing blev vanligare på den svenska marknaden har det även blivit vanligt att i förvaltning upphandla sin drift i konkurrens. I ett mycket tidigt skede uppmärksammandes en problematik med samarbetet mellan beställare och driftentreprenör som innebar att fakturahanteringen mellan parterna var omfattande och tidkrävande. För att bland annat minska administrationen upprättades en självriskmodell som många beställare idag tillämpar i kontrakten, vilken innebär att driftentreprenören ersätter felavhjälpande underhållsåtgärdskostnader upp till ett visst gränsbelopp.  Syftet med fallstudien är att undersöka modellens uppbyggnad och tillämpning samtatt analysera vad beställare och entreprenör anser om självriskmodellen. Studien bygger främst på primär insamlad data genom ett antal intervjuer med främst en beställare, Locum samt en sekundär datainsamling i form av en enkätundersökning besvarad av verksamma entreprenörer inom branschen. För att bibehålla det offentliga fastighetsbeståndet och för att se till brukarens bästa måste en förståelse finnas mellan beställare och entreprenör. Den lösningen som idag finns för att upprätthålla kvalité och service i en funktionsupphandling är att använda självriskmodellen. För beställaren fungerar modellen som ett incitament att funktionskraven uppnås och för att minska fakturahanteringen. Hur modellen uppfattas på marknaden med positiva och negativa aspekter skiljer sig markant beroende på vilka personliga erfarenheter en part har av den. / Since outsourcing became more common in the Swedish market, it has also become common for the management to procure its operation competitively. In a very early stage there was a problem recognized, the invoice between client and contractor was extensive and time consuming. Partly to reduce administration a deductible model was established which many clients today applies to the contracts. This means that the operating contractor himself may replace corrective maintenance action costs up to a certain amount. The purpose of this case study is to examine the model's structure and implementation, as well as to analyze clients and contractors consider of the deductible model. The study is based on primary data collected through a number of interviews with primarily client and a secondary data collection in the form of a questionnaire answered by contractors within the industry. In order to maintain the public housing stock and to ensure the patient's best interests there must be an understanding between the client and the contractor. The solution to maintain quality and service in a procurement function the client uses today the deductible model. The model serves as an incentive for the client to make sure the functional requirements are achieved and to reduce invoice processing. How the model is perceived in the market with positive and negative aspects differ markedly depending on the different experiences of it
118

Consumer protection law in the ongoing European internal energy market by the example of the Electricity Directive 2009/72/EC

Ziegler, Friedrich January 2014 (has links)
The thesis deals with the question about necessary conditions to achieve the objective of a high level of consumer protection in the context of the ongoing internal electricity market taking into account the grid-bound electricity supply, which is characterized by the natural monopoly of regulated networks as well as by competition for the homogeneous product electricity. It evaluates the relationship between effective competition and energy sector-specific consumer protection taking into account the energy-specific regulatory law and examines in detail the regulations of the Directive 2009/72/EC concerning consumer protection under the perspective of enabling the responsible and informed consumer to operate as a self-determined market participant and so shape the market actively towards its completion. After art. 114 TFEU as the existing central norm concerning the alignment of the internal energy market is distinguished from other possible competence rules like the new energy sector-specific competence title of art. 194 TFEU the requirements developed by the ECJ case law concerning art. 114 TFEU from the point of view of the energy sector-specific consumer protection are presented. The thesis clarifies both to what extent in Directive 2009/72/EC codified consumer rights are suitable to achieve...
119

Lobbying Regulation in Canada and the United States: Political Influence, Democratic Norms and Charter Rights

Gold, Daniel 01 September 2020 (has links)
Lobbying should be strictly regulated – that is the major finding of this thesis. The thesis presents many reasons to enact stricter regulations. The principle one being that, as lightly regulated as it is, lobbying is corroding democracy in both Canada and the United States. The thesis opens with a deep investigation of how lobbying works in both countries. There are examples taken from the literature, as well as original qualitative interviews of Canadian lobbyists, former politicians, and officials. Together, these make it clear that there is an intimate relationship between lobbying and campaign financing. The link between the two is sufficiently tight that lobbying and campaign financing should be considered mirrors of each other for the purposes of regulatory design and constitutional jurisprudence. They both have large impacts on government decision-making. Left lightly regulated, lobbying and campaign financing erode the processes of democracy, damage policy-making, and feed an inequality spiral into plutocracy. These have become major challenges of our time. The thesis examines the lobbying regulations currently in place. It finds the regulatory systems of both countries wanting. Since stricter regulation is required to protect democracy and equality, the thesis considers what constitutional constraints, if any, would stand in the way. This, primarily, is a study of how proposed stronger lobbying regulations would interact with the Canadian Charter of Rights and Freedoms, s. 2 (free expression and association rights) and s. 3 (democratic rights). The principal findings are that legislation which restricted lobbying as proposed would probably be upheld by the Canadian court, but struck down by the American court, due to differences in their constitutional jurisprudence. The thesis contends that robust lobbying regulations would align with Canadian Charter values, provide benefits to democracy, improve government decision-making, increase equality, and create more room for citizen voices. The thesis concludes with a set of proposed principles for lobbying reform and an evaluation of two specific reforms: limits on business lobbying and funding for citizen groups. Although the thesis focuses on Canadian and American lobbying regulations, its lessons are broadly applicable to any jurisdiction that is considering regulating lobbying.
120

Legal and regulatory aspects of mobile financial services

Perlman, Leon Joseph 11 1900 (has links)
The thesis deals with the emergence of bank and non-bank entities that provide a range of unique transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked, underserved and underbanked persons via mobile phones. Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’ services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’ services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services are provided through ‘agents.’ Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile ‘airtime’-based Store of Value. The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed, in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric MFS rises to the ‘business of banking.’ An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be deemed ‘money’ in law. Consumer protection for MFS and payments generally through current statute, contract, and payment law and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in South African law is discussed. The legal and regulatory regimes in the European Union, Kenya and the United States of America are compared with South Africa. The need for a coordinated payments-specific law that has consumer protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a regulator for retail payments is recommended. The use of trust companies and trust accounts is recommended for protection of user funds. | vi / Public, Constitutional and International Law / LLD

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