關稅貿易總協定 (General Agreement of Tariffs and Trade，簡稱 GATT )，為國際間規範與對外貿易之重要協定，其締約國迄今已有一一０ 國左右，而其整個貿易量亦超過全球貿易量之90% 。換言之，GATT於今日 國際貿易中心所佔之地位，實不容忽視。關稅減讓為GATT的重要原則之一 。GATT自成立以來，為達成關稅減讓旨，前後歷經四時餘年，共舉行過八 次回合談判，其成果為將二次世界大戰後高達百分之四十的平均實質關稅 稅率，降至百分之四。本論文主旨在研究GATT本身對關稅之規範，包含： 關稅減讓之分類(一般關稅減讓談判、加入關稅減讓談判、再談判) ；關 稅減讓之模式 (提出要求再商討逐項減讓方式、線型公式、調和公式)； 關稅減讓之原則(互惠原則、最惠國原則、多邊貿易談判原則、安定性與 彈性之賦予 )；關稅減讓之條文分析(GATT一般規定第二條：關稅減讓表 、第二八條：再談判、第二八條之一：一般關稅談判、第三三條：加入談 判) 。烏拉圭回合為GATT最近一次所舉辦之多邊貿易談判，而依據GATT秘 書處於1994年 4月對烏拉圭回合之關稅減讓談判的最終結果報告為：工業 品關稅受約束程度為99% ，農業品在將非關稅措施轉為關稅化後，其關稅 受約束程度為100%，零對零關稅後免稅比率由20% 上升至43% 。我國乃經 濟強國，但仍未躋升於GATT的行列中，故於1990年1 月1 日申請加入GATT 。然而，入關後我國首先將面臨關稅減讓之窘境，因為關稅減讓勢必使國 內產業受到衝擊。政府日後必須提出完整的進口救濟以幫助廠商渡過難關 ，以共進未來國際經濟舞臺。

Various special operations of Taiwan special tasks guard often involve in violating citizens¡¦ life, freedom, property and privacy, and the principal legal basis for special tasks reinforcement agency only consists in the ¡§Implementation Regulation of the National Security Bureau Special Tasks¡¨ stipulated with the authorization of Article 11 of ¡§Organic Act of the National Security Bureau¡¨. Only that the said Measure lacks regulations concerning the launch requirements, enforcement procedure, and remedy channel of requisite inspection, control, and control area delimitation toward personnel, items, location, traffic, communication and other equipments in relation to safety maintenance and result in the common occurrence of ¡§Excessive Special Service Enforcement¡¨ or ¡§Excessive Control¡¨ and incur public complaint repeatedly. However, special tasks maintains the entire lifeline of a nation, for the safety of protected individuals is relevant to nation security and society stability. On the premise of insuring ¡§Absolute Safe ¡¨ of the designated individuals, how to achieve the balance with the demand of ¡§Principle of the Rule of Law¡¨ and ¡§Principle of Respecting Human Right¡¨ proclaimed by current constitution has been the 1st priority of Taiwan special tasks guard. Therefore, the problem in the legal system of Taiwan special tasks guard is hereby to be reviewed through the angle of administrative law with the Basic Principle, Administrative Organization, Administrative Competence, Administrative Remedy, and Administrative Supervision derived from the method and principle of Administrative Law. And to bring forth more specific advices against items that need to be promoted and reformed respectively in the existed legal system one by one, expecting to provide reference to policy decision making or legislative agency for future legislation, and therefore to establish a complete legal system of Taiwan special tasks guard to promote the nomocracy image of Taiwan.

2011年美國對中國特定產品課徵反傾銷稅和平衡稅一案上訴機構報告發布，該案上訴機構推翻小組判決，於條文無明文規定的情形下判定：若針對「同一」損害同時課徵反傾銷稅和平衡稅，則非「適當」的平衡稅額，構成雙重救濟而有違WTO規範。雖然WTO無先例原則，然為維持機構的穩定性，小組與上訴機構多會參考先前裁決，因此，美國雙反案上訴機構判決將對往後相關議題產生一定影響，值得探究。 小組認為反傾銷協定與SCM協定各有其規範範疇，且會員於此二協定下之義務互不干涉，故除條文明文規定不得針對出口補貼同時課徵反傾銷稅和平衡稅外，同時課徵皆不違反WTO之規定。本文檢視兩協定的發展歷史後，發現雖然其分立是出於歷史上的偶然，但由談判過程可見該二貿易救濟措施具不同的救濟目的和實施方式，故小組立論有其基礎。 接續本文觀察上訴機構論理，以釐清其於條文無據的情況下判定雙重救濟有違WTO規範的原因，而本文發現上訴機構之裁決乃依條約解釋原則所為，並無造法之處，唯其相較於小組更著重會員在WTO涵括協定下義務的累積，是以得出與小組相悖的結論。 最後，本文透過經濟模型和經濟分析檢視雙重救濟於現實中的可能樣態，得出雙重救濟確實不單產生於針對出口補貼同時課徵反傾銷稅和平衡稅的情形。此外，為提供WTO會員往後面臨此議題的參照，本文觀察美國對雙反案之履行，發現進口國交由受調查廠商舉證其是否將補貼反應於售價之做法，確為調查機關同時課徵此二稅收之可行方式。

Déplaire : ni une notion constituée, ni un champ de recherche. Mais une revendication : celle de plusieurs écrivains et artistes français au XVIIIe siècle, rechignant à répondre aux attentes du public. L’avènement d’une « opinion publique », dont l’autorité est contestée, renforce leur désir d’autonomie. Parmi les plus éloquents d’entre eux : Rousseau. À partir du Discours sur l’origine de l'inégalité [1751] et à l’occasion d’une éclatante « réforme » personnelle, le Citoyen de Genève établit la nécessité de rompre avec les arts de plaire qui ordonnaient la vie sociale et l’écriture littéraire depuis le XVIIe siècle. Mais il est bientôt confronté aux écueils de la tentation autarcique et d’une revendication d’indépendance immédiatement susceptible de se transformer en stratégie de séduction. Ainsi l’écrivain dénonce, au tournant des années 1760, sa posture d’auteur « rébarbatif ». Ce faisant, il s’essaie à fonder un nouveau plaire, libre et dégagé des obligations courtisanes… La poétique qui accompagne cette réhabilitation d’une forme de séduction se déploie notamment dans La Nouvelle Héloïse. Parvient-elle pour autant à surmonter l’interdit du plaisir littéraire posé par la Lettre à d’Alembert ? Cela n’est pas certain ; car c’est sa propre entreprise de persuasion qu’en dernière instance l’écrivain dénonce, et c’est en empoisonneur public qu’il se présente, secrètement, entre les lignes de son roman. / To displease: this is not a concept, neither a matter of research, but rather a claim--the claim of several writers and artists from the French 18th century, who where reluctant to meet their public’s expectations. The accession of public opinion, whose authority is contested, confirms their desire for autonomy. Among the most eloquent of them is Rousseau. After his Discourse about the origins of inequality among men [1751] inspired his own personal “reformation”, the Genevan citizen unexpectedly proclaims the need to be rid of the long-standing “art to please,” which, up until this point, had ordered social and literary life since the 17th century. However, he is quickly confronted by the dangers of autonomy and a quest for independence that could easily be mistaken as a deceptive form of seduction. In light of this, at the end of the 1750’s, Rousseau decides to renounce his stance as an insolent, forbidding author, and he re-establishes the aim to please, although this time in a different way. The language that is characteristic of the seductive style this author inaugurates is found in his novel La Nouvelle Heloise. But is the novelist able to trump his position, stated in the Lettre à d’Alembert, where he attacks literary pleasure? He would say so; but ironically, it is Rousseau’very own means of seduction that the is attacking when he suggests, indiscreetly, through the lines of his work, that he has been poisoning the public mind.

This Master's thesis provides an analysis of systems of remedial measures in civil disputes in the Czech Republic and the Kingdom of Spain. Used methods include comparative analysis and economic analysis of law. In the introductory chapter there are basic terms and sources of civil procedural law in both countries defined. The text devoted to remedial systems in general, their aims, legal and economic substance, basic forms (appellation, cassation and revision system), their advantages and disadvantages follows. Crucial part of the thesis is comparison of particular remedies, especially appeal (odvolání) and recurso de apelación introduced in chapter 3. A conclusion that Spanish system is much more complicated than the Czech one emerges from the comparison. This affects procedural economy negatively. Yet there are some elements, whose reception to Czech legislation should be considered, because it has potential to improve economic effectivness of remedial proceedings. In the end of the thesis there are author's de lege ferenda deliberations emerging from prior comparation and from economic analysis introduced. While reading the thesis, one must keep in mind that there are differences not only between the Czech and Spanish legislation de lege lata, but also between particular civil procedural law...

The Thesis deals with freedom and rights of employees in the Canadian province of Québec. The first part characterizes the law in Québec and specifies the system of law in this province. The second part concerns the discrimination and the guarantee of rights and freedom. The topics of the third part are accommodative remedy, its future development, the relation with the increasing number of immigrants and some obstructions that the accommodation has to face sometimes. At the same time, it offers some propositions to accommodate effectively in order to maintain the development and prosperity of a corporation. The Thesis goes along with case studies that illustrate the problems with particular examples from reality.

The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during this procedure. In the second part of the thesis, the particular phases of tax audit procedure were evaluated from the perspective of the tax code. This will be effective after January 1st 2011. In the course of the analysis it was shown the currently effective tax code is no more sufficient code of tax administration. It includes lots of deficits affecting the tax audit procedure. The courts tax practice covered these shortages greatly indeed. It also helped for better understanding of the current tax code tax audit paragraphs. Anyway, from the point of view of the controversy between two Czech main courts - the Constitutional Court and the Supreme Administrative Court - the absolute peace during the tax audit procedure is not achievable. From all these facts, as well as from the difficultness of following all the actual judicature concerned, I concluded, the function of the new tax code is unavoidable.

The purpose of the study is to determine the extent to which Benin’s Constitutional Court gives effect to the right to reparation under the African Charter and to examine relevant routes for the Court to discharge its duty fully and accurately. Ultimately, the study envisions suggesting Benin’s Constitutional Court a more genuine approach to the right to reparation with an emphasis on the content and scope of the right to reparation, competent remedial institutions and determination of the quantum in cases of monetary compensation. / Mini Dissertation (LLM)--University of Pretoria, 2007. / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

Little attention is paid to the civil remedies available when infringement of a trade mark or the right to goodwill occurs. Yet, for the owners of ~uch rights, these remedies are of much greater importance than theoretical considerations regarding the nature of the rights or what constitutes their infringement. This thesis analyses the civil remedies for trade mark infringement granted by the South African Trade Marks Act 194 of 1993. In the South African context, any consideration of civil remedies is rendered problematic by the attempted graft of English remedies onto a legal system with a different common-law background. It is, therefore, essential first to trace the English origin and application of these remedies, and then to determine whether each remedy is acceptable in terms of the South African common law. This is necessary, as our courts have previously rejected or adapted English remedies which were unknown to our common law but which Parliament introduced in legislation. The remedies of interdict (or injunction) in final and interlocutory form, compensatory damages, reasonable royalties, and delivery up are analysed from a substantive law and a procedural perspective. The procedural innovation of an inquiry as to damages is also considered. In respect of each remedy, (1) the English roots and development of the remedy are traced; (2) differences of approach in two other Commonwealth jurisdictions, Australia and Canada, are highlighted; (3) the development of the South African equivalent is detailed; and (4) suggestions for the future implementation of the remedy in South Africa are made. In the penultimate chapter, our common law and legislation (including the Constitution of the Republic of South Africa 108 of 1996 ) are measured against the requirements of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS). Recommendations for the effective utilization of each remedy in South Africa are then made. They include suggestions for legislative amendment in respect of delivery up and an inquiry as to damages, and the introduction of statutory damages as an further civil remedy. / Mercentile Law / LL. D. (Laws)

Thesis (DTh)--University of Stellenbosch, 2000. / ENGLISH ABSTRACT: This study examines the reasons for the recent membership decline in the South Korean Churches (SKCs) as well as the existing problems facing the Churches. It investigates the pathological pattern in the Churches and its fundamental roots. The study proposes an alternative solution that could remedy the problems and promote healthy growth within the Churches. Two issues are taken into consideration: 1) In general, the SKCs' explanations of the recent membership decline are inadequate. The reasons for the decline cannot be found by simply examining statistics. The problems are at a much deeper level and the decline requires a comprehensive examination. 2) The Churches' remedial actions are also inadequate: they are both short-sighted and, in practical terms, ineffective, as well as theologically unfaithful. A new direction for healthy growth should be proposed. This study focuses on the assumption that the reasons for the recent decline in membership of the SKCs are closely related to the distortion of the Churches' dominant ecclesiology, which has produced various ecclesial pathologies and has resulted in the Churches' loss of credibility in society. This study thus pays attention to the ecclesiology of the Churches. Chapters II and III analyse the dominant ecclesiology of the SKCs within their historical and contextual background. The analysis shows that problems relate to the SKCs' uncritical accommodation of the American churches' dominant ecclesiological models. This implies that the SKCs urgently need the construction of a contextual ecclesiology. This study hypothesises that a practical theological methodology can construct a relevant contextual ecclesiology. Hence, the central thesis of the study is: the development and application of a sound practical theological methodology will lead to the development of a biblical and contextual ecclesiology ('practical theological ecclesiology') which will explain the growth and decline in the SKCs and indicate a new direction for healthy growth. Chapter IV presents a theoretical basis for this study: it discusses a practical theological ecclesiology by means of a four-phased practical theological methodology. This consists of descriptive, explanatory, normative, and strategic phases. Subsequent chapters address the four phases and analyse the growth of the SKCs: emphasis is placed on the fact that the dominant ecclesiology of the SKCs has encouraged the Churches to accommodate contemporary culture and dominant ideologies, whether secular or religious, without proper critical, theological reflection. This accommodation has undermined healthy growth and resulted in a numerical decline. Finally, this study recommends 'a trinitarian praxial ecclesiology' as a new direction for the SKCs. This will play a critical, constructive role in promoting the healthy growth of the Churches. / AFRIKAANSE OPSOMMING: Die studie ondersoek die redes vir die daling in die lidmaatskap van die Suid-Koreaanse Kerke (SKKe) asook die probleme waarmee die kerke gekonfronteer word. 'n Bepaalde sigbare patologiese patroon word ondersoek. 'n Alternatiewe oplossing vir die probleme word gesoek sodat die SKKe op 'n teologies-gebalanseerde wyse kan groei. Twee sake word onder die loep geneem: 1) Daar word aangevoer dat die SKKe se verklarings vir die daling in lidmaatskap onvoldoende is. Om bloot statisties na die daling te kyk, is geen oplossing van die probleme nie. 2) Die regstellende aksie wat die SKKe aanvoer is ook onvoldoende. Dit is kortsigtig, prakties oneffektief en ontrou aan basiese teologiese beginsels. 'n Nuwe benadering tot gebalanseerde groei word voorgestel. Die studie werk met die vooronderstelling dat die redes vir die huidige daling in lidmaatskap in die SKKe verband hou met 'n teologies verwronge ekklesiologie wat tot verskeie wanpraktyke aanleiding gegee het Die verwronge ekklesiologie het die kerke geloofwaardigheid in die samelewing laat verloor. Die studie gee dus aandag aan die ekklesiologie van die SKKe. In Hoofstukke II en III word die heersende ekklesiologie in die SKKe geanaliseer teen 'n historiese en kontekstuele agtergrond. Die analise toon aan dat die probleme verband hou met die onkritiese akkommodasie in die SKKe van die heersende Amerikaanse kerkmodelle. Die implikasie is dat die SKKe dringend moet aandag gee aan hulle ekklesiologie. Die studie werk met die hipotese dat 'n prakties-teologiese metodologie kan lei tot die ontwerp van 'n kontekstuele ekklesiologie. Die sentrale hipotese van die studie is dus: die ontwikkeling en toepassing van 'n gebalanseerde prakties-teologiese metodologie sal lei tot die ontwikkeling van 'n bybelse en kontekstuele ekklesiologie ("n prakties-teologiese ekklesiologie'). As sodanig sal dit die groei- en kwynpatrone in die SKKe kan help verklaar en die basis le vir gebalanseerde groei in die kerke. Hoofstuk II handel oor 'n teoretiese basis vir die studie: 'n prakties-teologiese ekklesiologie word bespreek aan die hand van 'n vier-fase prakties-teologiese metodologie. Dit bestaan uit beskrywende, verduidelikende, normatiewe en strategiese fases. Die daaropvolgende hoofstukke handel oor die vier fases. Die groei in die SKKe word aan die hand daarvan ontleed. Daar word aangetoon in watter mate die heersende ekklesiologie in die SKKe tot die akkommodering van dominante kultuurpatrone en ideologiee aanleiding gegee het. Sekulere en godsdienstige ideologiee is sonder krities teologiese refleksie geakkommodeer. Dit het gesonde groei in die kerke oor die lang termyn gesaboteer en aanleiding gegee tot die heersende daling in lidmaatgroei. Ten slotte word 'n "trinitariese praxis ekklesiologie" as 'n nuwe metodologiese benadering in die SKKe voorgestel wat 'n krities-konstruktiewe rol kan speel om die kerke weer te help om gebalanseerd te ontwikkel.