published_or_final_version / Comparative Asian Studies / Master / Master of Arts

The Internet offers new ways of imaging and 'imagining' national belonging and cultural identities in contemporary Chinese societies such as Singapore. The Chinese society is also a key representative in Tu Wei-Ming's first symbolic universe - including China, Hong Kong and Taiwan - under a 'Cultural China' (Tu 1994). Various cultural discourses indicate that this nation-state is capable of managing culture to maintain national competitiveness within global capitalism (Wee 2000, Chua 1995). This 'local national cultural ism' is significantly manifested in Chinese media and entertainment websites from Singapore. Within the Asia Pacific region, the notion of an emerging 'pan-Chinese' cultural identity for commercial exchange and interaction with regional and global markers has been an appealing economic construct (Nyiri 1999). In Singapore the Chinese media and entertainment websites employ design strategies to attract foreign investors and cater for local 'heartlanders' with success. The Singapore media sire is carefully scrutinized, presented and aligned with its economic policies and agendas in presenting the country as a young and vibrant society. Although media and entertainment form a key aspect of popular culture in contemporary Singapore, the visual communication and content of the websites also provide an 'institutional memory' and design strategies which emphasize the distinctiveness of cultural identity. This is research interrogates the perception of 'Chinese' identity by Singaporean youth in a pilot study which analyses user responses to a prototype for interface design in web-based communication. In addition, a comparative analysis of three design components - colour, icon/symbol and visual metaphor ??? is examined with reference to the social construction of local, 'glocal' and cultural meanings in the media and entertainment websites-from Hong Kong, Shanghai and Singapore. The research concurs with current literature that cultural identity is mediated by design and communicative strategies to resonate with the target audience. Although the design strategies for representing a 'pan -Chinese' identity have yet to be explored, 'Cultural China' plays a major role in regional/global economic development.

Internprissättning anses vara ett av de mest kritiska problemen när det kommer till nationell och internationell beskattning. Den växande globaliseringen har resulterat i uppkomsten av många nya multinationella verksamheter, vilket även har till följd att transaktioner mellan företag med verksamhet i olika länder ökat. För att uppnå maximal global vinst flyttar multinationella företag vinster från högskatteländer till lågskatteländer och utnyttjar därmed länders olika skattesystem. Till följd av detta har fokus ökat från skattemyndigheter världen över, med incitament om att skydda sitt lands skattebas. Regler i syfte att begränsa internationell skatteflykt har blivit alltmer betydelsefulla, därmed har ett behov av en global accepterad standard avseende internprissättning uppkommit. Organisationen Organisation for Economic Co-operation and Development (OECD) har tagit fram ett antal riktlinjer som behandlar internprissättning. Syftet med studien är att redogöra om det finns skillnader eller likheter mellan implementeringen av OECDs riktlinjer avseende internprissättning mellan Sverige, som är medlem i OECD, samt Kina och Singapore som inte är medlemmar. Vidare syftar studien till att verifiera eller falsifiera följande hypotes; att skillnader i implementeringen och utformning av internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Därav genomfördes en komparativ studie mellan Sverige, Kina och Singapore lagtexter och riktlinjer samt OECDs riktlinjer. Studien omfattar en undersökning av OECDs riktlinjer för internprissättning, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, avseende kapitel I. Armlängdsprincipen, kapitel II. Prismetoder och kapitel IV. Dokumentation. Slutsatsen av studien är att såväl medlemsländer samt icke-medlemsländer följer OECDs riktlinjer för internprissättning men att det förekommer variationer i omfattning. Vi finner likheter i såväl ländernas lagstiftning som riktlinjer avseende syfte och innehåll inom de undersökta områdena. Studien identifierar även skillnader i ländernas internprissättningsreglering vilka till största del utgörs av vilken omfattning länderna har anpassat sina riktlinjer efter OECDs riktlinjer. Vår slutsats är att harmonisering råder, men i olika utsträckning, även utanför OECD som institution och att ett medlemskap i organisationen inte är en nödvändighet för att likhet i internprissättning ska existera. Vår studie visar samtidigt att utformningen av internprissättningsregler beror på kulturella dimensioner i högre utsträckning än institutionella influenser. Vår hypotes har genom studien kunnat verifieras och ger därför stöd åt att skillnader i internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Studien bidrar till ökad förståelse av respektive länders lagstiftningar och riktlinjer för internprissättning samt dess likhet med OECDs riktlinjer. Vidare bidrar studien med kunskap i hur kulturella dimensioner, i samspel med OECD, påverkat både medlemsländer samt icke-medlemsländers implementering och utformning av sina lagar och riktlinjer inom internprissättning. / Transfer pricing is considered one of the most critical issues regarding national and international taxation. The growing globalization has resulted in the creation of a multiplicity of new multinational corporations, which in turn has led to an increase in financial transactions between companies with business in different countries. To maximize global profit, multinational corporations move profit from high tax countries to low tax countries by using other countries tax systems. As a consequence, focus on this issue has increased from tax departments all over the world, with the intent to protect their nations’ tax base. Regulation with the purpose of minimizing international tax avoidance have become increasingly important and thus a need for a globally accepted standard considering transfer pricing, has ascended. The Organisation for Economic Co-operation and Development (OECD) has developed a number of guidelines regarding transfer pricing. The purpose of the study is to present differences and similarities in the implementation of OECDs guidelines regarding transfer pricing between Sweden, a member in OECD, as well as China and Singapore who are not members in the OECD. Further the study aims to verify or falsify the hypothesis: that differences in the implementation and design of transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries. Hence a comparative study was executed between Sweden, China and Singapore’s legal texts and guidelines, along with the OECD guidelines. The study contains an examination of transfer pricing in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2017 of Chapter I. Arm's Length Principle, Chapter II. Price Methods and Chapter IV. Documentation. The study concludes that both member states as well as non-member states follow the OECD guidelines for transfer pricing but that variations between the nations exist. We find similarities in the nations’ regulation and guidelines regarding purpose and content within the examined areas. The study also identifies differences in the transfer pricing regulation between the nations, largely regarding the extent to which the nations has adapted the legal texts and guidelines to the OECD guidelines. Our conclusion is that visible harmonization exist, but in a varying extent, even outside the OECD as an institution, and that membership in the organisation is not a necessity for similarities in transfer pricing guidelines to occur. The study also indicates that the structure of transfer pricing regulation is influenced by cultural dimensions to a larger extent than institutional influences, hence our hypothesis verify that differences in transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries, is supported. The contribution of the study is increased understanding of the examined nations’ regulation and guidelines regarding transfer pricing and their similarities with OECD guidelines for transfer pricing. Further the study contribute to knowledge of how the cultural dimensions within the nations, in combination with OECD, influence the implementation and structuring of regulation and guidelines regarding transfer pricing in both member states and non-member states of the OECD.

This thesis analyses the nation-building work that the Indian Army undertook during the military administration of Malaya, 1945-6. This was a two-part process, taking in military-led relief work and a political reform scheme. Historians have conducted little work on the Indian Army’s role in the British return to empire in Malaya, thus the army’s crucial and nuanced role has been overlooked. This limits the understanding of the army’s institutional development and role in Malayan nation-building between 1945-6. This thesis redresses this. It argues that the military administration of Malaya encapsulated the culmination of wartime changes to the role of the Indian Army fighting soldier. Whereas before the war the Indian Army found it expedient to keep its soldiers isolated from current affairs, British experience during the Second World War instead suggested that soldiers educated in current affairs could be very effective. Concurrently, British military leaders began to think on the role of the Indian Army and its men after the war. They concluded that the Indian Army’s soldiers could become catalysts of national political and social development, and initially identified this as a role for the army in post-war India. Furthermore, it was felt that the Indian Army could contribute both to the Commonwealth and United Nations ideals. The return to Malaya encapsulated these changes to the conception of the Indian Army soldier and was a practical expression and measure of these. The soldiers became agents of political change, imperial re-entrenchment and administration – which this thesis terms ‘soldier-administrators’. The Indian Army, it is argued, was deployed consciously as a nation-building force, using the new thinking on the role of Indian Army soldiers. In so doing, the Indian Army partook in targeted schemes for military relief, political reform and nation-building to try to build the new Malayan nation.

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / abstract / English / Doctoral / Doctor of Philosophy

住宅者，乃人類生活起居之所，為民生六大需要之一，亦為文明之一因子，可視為一 個國家文明及強弱的表徵。興建國民住宅，為一項多目標之社會福利措施；不僅可使 中、低收入者安居樂業，提高其生活水準，且可以帶動相關工業之發展，增加就業機 會，促進經濟繁榮，確保社會之安定。 本論文旨在藉由台北市國宅政策執行之評估檢討，尋求未來國宅政策應走之方向與工 作重點，國宅產生滯銷之原因，以供各級國宅主管機關之參考，並介紹國情、民俗與 我相近之新加坡、日本、韓國之國宅建設制度，以為借鏡。 全文一冊，計分六章十五節，共十二萬餘言。 第一章 緒論：首先界定名詞，並敘述研究動機、目的、方法、分析架構，研究範圍 與研究限制。 第二章國民住宅政策的相關概念：介紹國宅政策的緣起暨發展，以及國民住宅建設應 具備之功能。 第三章 台北市國宅政策之執行：首先簡析政策執行概念，並檢視台北市為執行國宅 政策而成立之執行機關、相關之法令規章、執行經費，以及歷年來國宅之興建成果。 第四章 台北市國宅政策執行之評估與檢討：先做政策評估概念予以檢討；繼就台北 市國宅政策之執行提出評估，如各階段興建完成數目與計畫目標數目之比較，有關政 策執行各項投入因素之檢討，以及國宅滯銷原因之剖析。 第五章 亞洲地區國宅建設之個案研究：選擇新加坡、日本、韓國等三個在國宅建設 上較有成效之國家，就其國宅建設之成果、相關法令與制度等，予以介述探討。 第六章 建議與結論：乃針對北市國宅政策執行之評估結果，並參酌星、日、韓三國 國宅興建措施，嚐試提出可行性建議。最後根據建議，指出我國國宅政策未來發展之 方向與途徑。

第一章，緒論（分三節），包括：一、研究動機與目的。二、研判方法與限制。三、 研究架構與範圍等。 第二章，我國當前公務員貪污問題之探討（分三節）包括：一、公務員貪污行為之內 涵。二、我國公務人員貪污行為的型態與特徵。三、我國公務員貪污問題形成原因等 。 第三章，防制公務員貪污策 略分析（分二節），包括：一、中、韓、新加坡三國防制貪污策略之比較。二、我國 防制貪污策略之分析等。 第四章，行政院訂頒「端正政風整肅貪污方案」之經過與內容（分三節），包括：一 、肅貪方案產生之背景。二、肅貪方案制訂的經過與目標。三、號肅貪方案之內容等 。 第五章，「端正政風整肅貪污方案」實施過程之分析（分三節）鄉力包括：一、方案 的執行過程。二、案的檢討與修正等。 第六章，「端正政風整肅貪污方案」推行成效之檢討（分二節），包括：一、檢討之 標準與方去。二、肅貪方案推行成效之檢討等。 第七章，結論與建議（分二節），包括：一、改進建議。二、結論等。 各章提要如左： 第一章：緒論；首先說明研究動機、範圍及方法，其次就組織的特性予以簡要敘述， 然後再闡述衡突的動機。 第二章：組織衝突的因素分析；係分別從人格的因素、組織結構的因素及人際互動的 因素予以探討。 第三章：組織衝突的重類；由於各家說法不一致，作者試就從人員多寡、組織結構 、及角色觀點分別探討組織衝突的各種類別。 第四章：組織衝突的過程及影響；先就各家學者對衝突的過程作一扼要說明，再作衝 突因素之權變分析及探討衝突行為的反應，最後就衝突對個人及組織的影響從正負功 能兩方面予以說明。 第五章：組織衝突之管理與運用：組織衝突不僅具有消極的意義，亦具有積極的意義 ，因此，本章先就消極意義的衝突提出解決及防止的方法，然後再針對積極意義的衝 突提出適時利用的時機及運用的方法。 第六章：個案分析；採取國外學者所提個案，說明衝突的原因、種類、反應及管理。 第七章：結論；先敘述本論文之要旨，再提出作者對衝突之未來展望。

據手稿本影印. / Thesis (M.A.)--香港中文大學硏究院敎育學部. / Ju shou gao ben ying yin. / Includes bibliographical references (leaves 101-106). / Thesis (M.A.)--Xianggang Zhong wen da xue yan jiu yuan jiao yu xue bu. / Chapter 第一章 --- 導言 --- p.1 / Chapter 一 --- 寫作教學的問題 --- p.1 / Chapter 二 --- 新加坡語文教育概況 --- p.4 / Chapter 三 --- 研究目的 --- p.7 / Chapter 第二章 --- 研究方法 --- p.9 / Chapter 一 --- 詞義界定 --- p.9 / Chapter 二 --- 依據和準則 --- p.11 / Chapter 三 --- 研究對象 --- p.12 / Chapter 四 --- 資料收集 --- p.14 / Chapter 五 --- 研究限制 --- p.15 / Chapter 第三章 --- 結果與討論 --- p.18 / Chapter 一 --- 語法意義 --- p.21 / Chapter 二 --- 詞彙意義 --- p.53 / Chapter 第四章 --- 結 論 / 參考書目 --- p.101