Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.

在2000年後，由於大陸外貿的崛起，大陸禮品業者也在國際展場中嶄露頭角；許多國外買家為其低廉的價格吸引下單，但是之後衍生出來的品質、交期的問題則層出不窮。 國外買家的無奈在於期間的溝通，也深刻體驗到大陸人的商場文化 – 「什麼都沒問題！」(Everything is NO PROBLEM = OK & YES)。等貨到國外倉庫，開箱一看，所有問題就完整呈現了。 其中的語言溝通、消費市場的需求、文化差異 … 等是主要因素。 問題發生後， 解決方案的合理性也是從事國際貿易者所要具備的能力之ㄧ。 這時有些較積極、採購項目繁多、產品屬中低價位的國外買家就會派人來中國大陸探路，設立採購辦事處 (Buying Office)。初期會在香港成立運作子公司，主要以搜尋產品、採購、驗貨為主要業務；慢慢進入大陸本土，如深圳、廣州、廈門、 上海等沿岸城市； 近期內地的興起，因應產業不同的需求，也紛紛設點遍及北京、天津、太原、重慶、成都等重點城市。 但這些採購辦事處 (Buying Office) 的組織運作中， 高階管理人可能是外國總公司直接派遣，但往下的工作很多需要用到大陸的人力，而衍生出採購拿回扣、驗貨拿紅包的弊端。 同時也有一些產品屬中低價位的國外買家，他們並未躁進；但因應貿易環境的改變，為了避免設立採購辦事處的風險，他們也會透過一些第三方驗貨的服務公司 (The 3rd Party Inspection)，替他們把關品質。 當然這類的公司多為大陸人組織運作，衍生出來的弊病也較單純，就是驗貨拿紅包；但犧牲的就是品質了。 最後，就是有一些保守派的國際精品買家，我們稱他們為禮品業「金字塔頂端」的少數買家。 他們在價格彈性有空間的條件下，會把搜尋產品、驗廠、採購、驗貨等業務委外給值得信任的公司，並簽下採購代理的合約，做為外國公司在亞洲的備用團隊 (Backup Team)，為其公司的功能性部門加長了戰線。 本研究從行銷策略、商業模式、服務創新、供應鏈整合等理論出發，結合國際精品採購代理公司Tableware & Home Décor產業，提出了一個新的國際精品採購代理公司的未來的成長機會。 這個成長的機會中建議公司進行客戶、供應商整合及內部人才的培育，有助於公司降低交易成本、更好的服務客戶，提升原有服務品質並提供新的附加服務，增強採購代理的競爭力及績效，並在公司既有的核心能力下創造更多的成長機會。 / After 2000, due to the rise of China's foreign trade, the gift industry also emerged at the international exhibition; many foreign buyers are attracted by its low prices and placed orders, but then derived from the quality, delivery problems are endless. The frustration is that foreign buyers not only during the communication, but also a profound experience to the mainland's mall culture - "Everything is no problem." (NO PROBLEM = OK & YES). But when goods is delivered to foreign warehouses, out of the box and saw all the problems presented to the full. The main factor is the language, communication, consumer markets, cultural differences ... and so on. After the problem occurs, the international trader has the ability to be a problem solver, who should provide the reasonable solution subsequently. At the same time there are also some middle-low-priced driven foreign buyers, they did not rush things; but faced the trade environment changes, in order to avoid the risk of buying offices, they will through some the 3rd Party service company for them to check the quality. Of course, many of these the 3rd Party companies operate by Mainland people, the weaknesses they found are simpler, that is, an inspector get a red envelope when they conduct inspections; but is the quality of the sacrifice. Finally, there are some conservative international boutique buyers; we call them the buyers of the gift industry "pyramid". They have room on price elasticity conditions, they will outsourced a trusted company for products sourcing, audits, procurement, inspection and other services, and signed a contract procurement agency, as its foreign companies in Asia, alternate team (Backup Team), for which the company's functional departments lengthened the front. In this study, starts from marketing strategy, business model, service innovation, supply chain integration theory, combined with international boutique procurement agent Tableware & Home Décor industry, proposed a new international boutique procurement agent's future growth opportunities. The opportunities for growth companies recommended customers, suppliers and internal integration of the nurturing of talents, helps companies reduce transaction costs, has better customer service, improve the quality of existing services and provide new additional services, enhance the competitive procurement agency power and performance, and in the company under the existing core competencies to create more growth opportunities.

The thesis in question is titled “Readjusting Orthodoxy”. It constitutes a discourse in UK constitutional law although legal theoretic, historical, politicial, philosophical, and EU-related complementary themes are also present. It is founded upon, and driven by, two fundamental, inter-related premises. First, that it is the orthodox reading of the UK Constitution which best describes and explains the present constitutional arrangement: the UK Parliament is a sovereign institution sitting at the apex of the UK Constitution and vested with the right to make and unmake any law whatsoever. In the second place, that, notwithstanding the above, this very reading of the UK Constitution is currently deficient in terms of internal cohesion, is plagued by ingrained anachronistic dogmas and enjoys only a limited adaptability. From these premises emerges a third proposition; namely, that the UK constitutional discourse as a whole would stand to lose greatly should alternative constitutional theories that are less suited to describe and explain the current constitutional arrangement replace the orthodox reading of the Constitution by exploiting these conspicuous drawbacks. Thus, the present treatise argues that the orthodox reading should after critical evaluation be readjusted in the various ways to be proposed so as to be rendered coherent, consistent, impervious to the numerous challenges it currently faces and, ultimately, capable of continuing to offer the canonical account of the ever-changing UK Constitution.