Dissertations / Theses on the topic 'Customs'

La sécurité, la sûreté et l’efficacité de la chaîne logistique internationale revêtent une importance capitale pour le gouvernement, pour ses intérêts financiers et économiques et pour la sécurité de ses résidents. À cet égard, la société est confrontée à des multiples menaces, telles que le trafic illicite de drogues, d’armes ou autre type de contrebande, ainsi que la contrefaçon et la fraude commerciale. Pour contrer (détecter, prévenir, enquêter et atténuer) ces menaces, le rôle des douanes se pose en tant que gardiens du commerce international et acteurs principaux de la sécurisation de la chaîne logistique internationale. Les douanes interviennent à tous les stades de l'acheminement des marchandises ; toutes les transactions en provenance ou à destination des pays doivent être traitées par leurs services douaniers. Dans un tel environnement, les douanes deviennent un élément essentiel de la chaîne logistique. Nous adoptons ce point de vue, avec un accent particulier sur les opérations douanières et, pour souligner cet objectif, nous appelons cette analyse "chaîne logistique douanière". Dans cette thèse, nous avons tout d’abord mis en place le concept de chaîne logistique douanière, en identifiant les acteurs et les liens structurels entre eux, puis en établissant la cartographie des processus, l’approche d’intégration et le modèle de mesure de performance du concept proposé. Deuxièmement, nous développons une nouvelle approche de gestion de risques dans la chaîne logistique douanière basée sur une approche qualitative. Une telle approche conduit à identifier les classes de risques et à recommander les meilleures solutions afin de réduire le niveau de risque. Notre approche est appliquée dans la douane Marocaine en considérant la criticité comme un indicateur de risque en premier temps, en appliquant la méthode AMDEC (Analyse des modes de défaillance, de leurs effets et de leur criticité) et la méthode ABC croisée et le poids prioritaire en deuxième temps, en utilisant la méthode AHP (Analytic Hierarchy Process) et la méthode AHP floue (c.-à-d. Évaluation de risques sous incertitude); puis une analyse comparative des deux indicateurs est effectuée afin d’examiner l’efficacité des résultats obtenus. Enfin, nous développons des modèles stochastiques pour les séries chronologiques de risques qui abordent le défi le plus important de la modélisation de risques dans le contexte douanier : la Saisonnalité. Plus précisément, nous proposons d’une part des modèles basés sur la quantification des incertitudes pour décrire les comportements mensuels. Les différents modèles sont ajustés en utilisant la méthode de coïncidence des moments sur des séries temporelles de quantités saisies du trafic illicite dans cinq sites. D'autre part, des modèles de Markov cachés sont ajustés à l'aide de l'algorithme EM sur les mêmes séquences d’observations. Nous montrons que nos modèles permettent avec précision de gérer et de décrire les composantes saisonnières des séries chronologiques de risques dans le contexte douanier. On montre également que les modèles ajustés sont interprétables et fournissent une bonne description des propriétés importantes des données, telles que la structure du second ordre et les densités de probabilité par saison et par site<br>The security, safety and efficiency of the international supply chain are of central importance for the governments, for their financial and economic interests and for the security of its residents. In this regard, the society faces multiple threats, such as illicit traffic of drugs, arms and other contraband, as well as counterfeiting and commercial fraud. For countering (detecting, preventing, investigating and mitigating) such threats, the role of customs arises as the gatekeepers of international trade and the main actor in securing the international supply chain. Customs intervene in all stages along the routing of cargo; all transactions leaving or entering the country must be processed by the custom agencies. In such an environment, customs become an integral thread within the supply chain. We adopt this point of view, with a particular focus on customs operations and, in order to underline this focus, we refer to this analysis as “customs supply chain”. In this thesis, we firstly set up the concept of customs supply chain, identify the actors and structural links between them, then establish the process mapping, integration approach and performance model. Secondly, we develop a new approach for managing risks in customs supply chain based on qualitative analysis. Such an approach leads to identify the risk classes as well as recommend best possible solutions to reduce the risk level. Our approach is applied in Moroccan customs by considering the criticality as a risk indicator. In a first time we use Failure Modes Effects Criticality Analysis (FMECA) and Cross Activity Based Costing (ABC) Method and priority weight; in the second time we use Analytic Hierarchy Process (AHP) and Fuzzy AHP (i.e., risk assessment under uncertainty); then a benchmarking of the two indicators is conducted in order to examine the effectiveness of the obtained results. Finally, we develop stochastic models for risk time series that address the most important challenge of risk modeling in the customs context: Seasonality. To be more specific, we propose on the one hand, models based on uncertainty quantification to describe monthly components. The different models are fitted using Moment Matching method to the time series of seized quantities of the illicit traffic on five sites. On the other hand, Hidden Markov Models which are fitted using the EM-algorithm on the same observation sequences. We show that these models allow to accurately handle and describe the seasonal components of risk time series in customs context. It is also shown that the fitted models can be easily interpreted and provide a good description of important properties of the data such as the second-order structure and Probability Density Function (PDFs) per season per site

1. Tamozhennyi rysk 19.02.2020 [Electronic resource]. – Available at: https://www.eride.ru/blog/tamozhennyj-risk/ 2. Вісник. Управління митними ризиками 23.09.2018 [Electronic resource]. – Available at: http://www.visnuk.com.ua/ua/pubs/id/9019 3. Marina Komissarova, Dmitry Rygalovskiy Possibilities of risk management to achieve sustainable enterprise development // Russian Journal of Entrepreneurship. - 2016. - No. 22. - P. 3197–3206.<br>Economic development depends primarily on the integration of the country's foreign economic policy with the world economy; active involvement of public and private business entities in international trade; state regulation of foreign trade; active export-import activity; creation of favorable conditions aimed at accelerating foreign trade turnover and creating conditions favorable to legal trade, it becomes obvious that a significant role in the implementation of this direction is played by monitoring compliance with the provisions of customs legislation, which is carried out using a risk management system.<br>Економічний розвиток насамперед залежить від інтеграції зовнішньоекономічної політики країни зі світовою економікою; активне залучення суб’єктів державного та приватного бізнесу до міжнародної торгівлі; державне регулювання зовнішньої торгівлі; активна експортно-імпортна діяльність; створення сприятливих умов, спрямованих на прискорення зовнішньоторговельного обороту та створення сприятливих умов для легальної торгівлі, стає очевидним, що значну роль у реалізації цього напряму відіграє контроль за дотриманням положень митного законодавства, що здійснюється з використанням ризику система управління.

There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of the GVC and its general principles and objectives. This thesis also analyzes the tax and customs value of imported goods, and identifies which additions to or deductions from customs value might have to be taken into account in comparing tax and customs results. The thesis concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.

In the European Union customs deal with the policy of duties of the international trade. They are also responsible for the efficient security of the EU financial interests. The global trading system is not secured against the terrorism which can cause a serious damage to the global economy. Being a part of the governmental organisations that monitor and manage a cross-border movement of goods, customs administrations appear in a unique position, as they ensure an increased security of the global supply network as well as contribute to the social and economic development through the revenue collection and the trade facilitation. With the growth of the international terrorism and the increased threats of the weapons, counterfeit and pirated goods as well as hazardous materials to enter the country and thus endanger the international trade and public security, customs are confronted with new challenges. One of the main challenges is to implement measures related to the safety and security of the international trade supply and to prevent the terrorism, smuggling, organised crime and other criminalities. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/36916

The recent discovery of Chinese medical manuscripts in a tomb dated to the second century BC in Ma-wang-tui, Ch'ang-sha, has revealed extremely interesting new information on the subject of ancient Chinese childbirth practices. The scrolls contain detailed advice concerning a proper and auspicious treatment of the placenta, an astronomical chart for choosing the perfect location for the burial of the placenta, and a description of the custom of exposing the newborn infant on the earth directly after birth. This paper offers a translation of these paragraphs and an interpretation based on a Japanese medical text that reflects Chinese medieval practices, basic knowledge of Chinese cosmology, society and religion and also general cross-cultural patterns for the treatment of the placenta that have been established through an anthropological research into placenta-related practices, beliefs and mythology from many different traditional cultures.

Якість сучасного митного законодавства України є одним із вирішальних чинників ефективної реалізації зовнішньоекономічної політики держави, захисту її національних інтересів на міжнародних ринках, а також прав та інтересів суб’єктів зовнішньоекономічної діяльності України. Узятий Україною курс на інтеграцію економіки до системи світогосподарських зв’язків потребує подальшого приведення національного митного законодавства до відповідності з міжнародними нормами, закріплення загальноприйнятих у міжнародній практиці стандартів. Митне законодавство України знаходиться в процесі постійного вдосконалення, це зумовлено реформаційними процесами, які відбуваються в нашій державі. Самі ж реформи неможливі без оптимізації правотворчого процесу, в тому числі й у сфері надання митних послуг. Так, в даний час значно зростає значення митних послуг в розвитку економіки. Це пріоритетне завдання ставиться в масштабах країни і передбачає надання державних послуг з боку митних органів в рамках виконання покладених на них державою функцій на рівні, від якого безпосередньо залежить створення сприятливих умов для здійснення зовнішьо-економічної діяльності і реалізації прав і свобод громадян в економічній сфері. При цьому від якості та повноти таких послуг залежать термін проходження митних формальностей, фінансові витрати суб’єктів імпортерів та експортерів. Тому питання визначення сутності митних послуг стає актуальним.<br>Качество современного таможенного законодательства Украины является одним из решающих факторов эффективной реализации внешнеэкономической политики государства, защиты ее национальных интересов на международных рынках, а также прав и интересов субъектов внешнеэкономической деятельности Украины. Взятый Украиной курс на интеграцию экономики в систему мирохозяйственных связей требует дальнейшего приведения национального таможенного законодательства в соответствие с международными нормами, закрепление общепринятых в международной практике стандартов. Таможенное законодательство Украины находится в процессе постоянного совершенствования, это обусловлено реформационными процессами, которые происходят в нашем государстве. Сами же реформы невозможны без оптимизации правотворческого процесса, в том числе и в сфере предоставления таможенных услуг. Так, в настоящее время значительно возрастает значение таможенных услуг в развитии экономики. Это приоритетная задача ставится в масштабах страны и предусматривает предоставление государственных услуг со стороны таможенных органов в рамках выполнения возложенных на них государством функций на уровне, от которого напрямую зависит создание благоприятных условий для осуществления зовнишьо-экономической деятельности и реализации прав и свобод граждан в экономической сфере. При этом от качества и полноты таких услуг зависят срок прохождения таможенных формальностей, финансовые расходы субъектов импортеров и экспортеров. Поэтому вопрос определения сущности таможенных услуг становится актуальным.<br>The quality of modern customs legislation of Ukraine is one of the decisive factors for the effective implementation of the foreign economic policy of the state, the protection of its national interests in international markets, as well as the rights and interests of the subjects of foreign economic activity of Ukraine. The course taken by Ukraine to integrate the economy into the system of world economic relations requires further harmonization of national customs legislation with international norms, consolidation of generally accepted standards in international practice. Ukraine's customs legislation is in the process of continuous improvement, due to the reform processes that take place in our country. Reforms themselves are impossible without optimization of the law-making process, including in the field of the provision of customs services. So, at present, the importance of customs services in the development of the economy is growing significantly. This priority is set on the scale of the country and provides for the provision of public services by the customs authorities within the framework of the fulfillment of their functions by the state at the level from which the creation of favorable conditions for the implementation of external economic activities and the realization of the rights and freedoms of citizens in the economic sphere directly depends. In this case, the quality and completeness of such services depends on the time of transit of customs formalities, the financial costs of the subjects of importers and exporters. Therefore, the question of the definition of the essence of customs services becomes relevant.

Customs services are increasing and becoming more important as global and cross-border trade increases. New trade agreements are developing which changes the prerequisites for actors concerned by the customs market. The customs industry is in many cases old-fashioned where customs service providers are making declarations by hand. The purpose of this study is to gain a deeper understanding about development of customs services based on the parameters: technology, trade blocs, climate issues and customer requirements. This study is based on a deductive approach where a qualitative method has been used for data collection. The data collection has been done by interviewing people from various companies and organizations with significant knowledge within the customs area. With support of the interviews and theoretical learnings a presumptive future of the customs industry has been developed. The results were constructed by assembling learnings from the interviews and are visualized based on the four parameters. Quality and price are important factors that reflect all the respondents’ answers regarding the customer requirements of the industry. Reputation and the opportunity to cover a larger geographical area are also parameters that the respondents mentioned. In the upcoming years there are demands regarding more data integration and digitalization between customs service providers and companies within the industry. This digitalization might help companies to evaluate and use trade agreements. Environment is a topic that is constantly being noticed in all industries, the customs industry as well. Common to the respondents was that climate issues will generate a future of more national and local nature. We see an increased degree of protectionism according to respondent seven. Block chain is a technology that has received increased attention lately, which leading to the question of whether this is something that customs companies should consider. In the future, blockchain may be worth investing in, but at the moment there are several limitations with the technology.

Cette thèse est consacrée à l'étude des mécanismes de poursuites et de sanctions en droit pénal douanier afin d'en discerner les particularités et d'en comprendre les enjeux. Il s'agit de percevoir si ce droit demeure fondamentalement isolé au sein de la procédure pénale ou s'il tend à se normaliser. Dans une moindre mesure, il s'agit également de le resituer au sein des contentieux fiscaux que le législateur ne cesse de faire évoluer. La répression des infractions douanières est marquée par un fort particularisme, qui s'explique par l'histoire mais surtout par la spécificité de cette délinquance menaçant les intérêts financiers de l'État et de l'Union européenne et difficile à saisir en raison des moyens frauduleux utilisés. Elle a nécessité un renforcement considérable des pouvoirs de l'administration, tant au niveau de la recherche de l'infraction douanière, que de sa poursuite et de sa sanction. Aujourd'hui, le droit douanier est contraint d'évoluer dans un double mouvement : il doit répondre de ses différences avec la procédure pénale et de son caractère singulier au regard de la procédure fiscale. Il ne peut plus être exclusif des autres droits. La matière douanière se judiciarise et se constitutionnalise considérablement. Les deux juridictions européenne et nationale jouent chacune un rôle capital dans la mise en conformité du droit douanier. Les prérogatives particulières accordées à la douane sont en déclin. Pour autant, elles restent présentes dans les domaines où la marque de l'histoire est la plus prégnante. Le droit pénal douanier demeure original dans ses pouvoirs de constatation, singulier dans ses mécanismes de poursuites et dérogatoire dans ses sanctions<br>This thesis is devoted to the study of the prosecution and punishment mechanismsin criminal customs law, in order both to identify the derogatory nature of the criminal and enforcement law, and to understand the subsequent issues. The issue is also to determine if this law remains fundamentally a part from criminal procedure or if it tends to return to normal. To a lesser extent, it is also to put customs law into context of tax litigation, which constantly benefited from legislative developments in recent years.The repression of customs offences is thus characterized by a strong particularism which may be explained by History, but mainly by the specificity of this delinquency that threatens the financial interests of the State and of the European Union and that is also difficult to grasp regarding the diversity of the fraudulent means implemented. It required a considerable strengthening of the powers of the administration, relating to the research of customs offences, and to the subsequent proceedings and penalties. Nowadays, customs law has to evoluate according to a double trend. Its differences with criminal procedure, like its specific character regarding tax procedure, have to be justified. Customs law cannot be anymore exclusive of other laws. The customs criminal matter is subjected to a strong movement of judicialization and constitutionalism. Both Courts, the national one and the European one, play a decisive role in the compliance of customs law. The specific powers granted to customs are declining. However, they are still implemented in the areas marked by History. Criminal customs law remains original in its derogatory penalties, but also in its finding powers which are singular in their mechanisms of prosecution

This dissertation examines the cultural constructs that are the basic elements of the comedies of Plautus. To achieve this goal the study has been divided into four chapters: Language, Customs, Places and 'Gentes'. Chapter One, Language, analyzes how the Latin language influences the way in which the characters express the various aspects of their world. Chapter Two, Customs, considers the expression of the affairs of daily life that are of common interest to the characters on stage. This chapter evaluates a cross-section of the activities that the characters describe, such as their reference to public offices and civic duties, the details of their religious practices, their dealings with wealth and money, as well as their references to travel, education and slave duties. Chapter Three, Places, looks at the wide variety of places that construct the world of Plautus' characters. This chapter is divided into three parts: the city sites, the dramatic settings, and the distant countries and cities of the world. Chapter Four, 'Gentes', examines the manner in which Plautus ascribes his characters and the people of the world into particular groups and what variation and importance there are in these attributes and specifications. The comedies of Plautus are filled with descriptions of cultural details that are evidence for some of the ways in which Latin-speaking peoples of the Middle Republican period conceptualized the world. The cultural resonance of the Latin language influences how the characters express important elements of their stage world. This influence is especially acute in the moral and familial terms that the characters use, but it filters through as well into the political world of the comic stage and other customs that are a part of the characters' interactions. Furthermore, the places that the characters of the comic stage describe maintain certain consistent associations which allows for an easy identification from play to play as well as an easy transition from the stage to the places with which the audience was familiar. Finally, Plautus draws upon a fairly narrow band of ethnic characterizations which he applies to the gentes who populate his plays. Many of these attributes follow the themes of comedy itself. Otherwise, the designation of origin is an important attribute that is tied to a character's social status and birthright as a free citizen. Plautus' characters are citizens from all over the Mediterranean world and this fact plays an important role in the development of the plots of the plays and in most of their resolutions.

Kerala: Gods own country. Kerala is situated in the South of India has its origin dating back to the early 10th century. As per the Hindu mythology it is believed that Kerala was created by Parasurama, by throwing his axe from GOKARN, near Karwar, Karnataka. The sea on the direction of the axe moved out and a strip of land was formed. The diverse culture of Kerala has its origin from the kings and legends who have ruled over it. The stories of lords creating miracles, the richness of spices and the melodies sung in the temples all paved a way for beautiful land of Gods. Speaking about the traditions ruling over this state, the diversity is vast. “Theyams thought be an artistic incarnation of god rules the northern region of Kerala while boat races (known as vallam kalli) predominates the south. Here are mentioned few of the infamous folklores of Kerala.

1.1 Background African Traditional Customs form an important part in the lives of millions of people on the African continent. They are the thread that stitches together the multifaceted blanket of African cultural variety. 1.2 Issue The problem is that of designing an African city that is representative of the cultural fabric and diversity in its spatial structuring and order. Although a city like Cape Town is considered an 'African city' it fails to spatially accommodate African customs that are the core ingredients of being African. Historically African lifestyle values found resistance in expression and loss of meaning within an urban context. The city in its conception and planning does not adequately address the need for African customs that find expression in the more rural context. Now that South Africa is emancipated from the bonds of apartheid, a new era of redefining African Identity has come. The question of African identity cannot be ignored because it is fundamental to solving many societal problems that develop from a loss of character personally and collectively. Many black South Africans living in Cape Town do not consider the city as their 'home'. The majority are of Xhosa lineage and do not feel that their lives are not well rooted in the urban environment. Many still consider the Eastern Cape 'ekhaya' (home), because that is where generations of amaXhosa set their roots. Even though some amaXhosa were raised as second and third generation inhabitants in Cape Town, the stronghold of their traditional roots is evident in their attitude towards their ancestral home. It is marked by the annual pilgrimage to the Eastern Cape by thousands of people who return home to fulfil traditional rituals and customs. For those growing up in Cape Town without a strong family ties or cultural roots with the Eastern Cape, their sense of identity is often lacking because the pillar of traditional ritual is absent in their lives. Personally I believe that a person's self-worth is directly related to their spiritual constitution, and that African traditional customs are not only important but they need to find expression in the environments that people live in daily. 1.3 Design Question How can African Traditional Customs be accommodated in the urban setting by physically finding expression and relevance practically and spatially. 1.4 The Site This project is located in Langa township because of the history of African people who have lived in the urban setting while upholding their traditional practices.

The Master's thesis is focused on organization of customs procedures at Siemens, s.r.o. The goal is to design efficient organization of in-house customs declaration, to suggest variants of implementation of customs software SIECUS while taking into consideration also possibility of SIECUS implementation in other Siemens companies in Czech Republic and to compare consequences of these variants with the current state. The first part of this thesis describes customs regulations and focuses on electronic customs clearance and simplifications that can be granted by customs authorities. The second part compares internal and external organization of customs clearance which forms a basis for recommendations for Siemens management. Possibility of using in- house customs declaration by other Siemens companies in Czech Republic is also reflected and its consequences are described in this thesis.

The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or similar conditions, contained in Andean Community Resolution 1684, providing evidence to apply the following procedures:a) Analysis of the Circumstances of the Sale, or b) Using a Criterion Value.<br>El Valor en aduanas es la base imponible para los tributos a la importación, definido en el Acuerdo de Valoración de la OMC como el valor de transacción, es decir, el precio realmente pagado o por pagar por las mercancías. Sin embargo, el precio pactado entre empresas vinculadas podría no aceptarse, dado que podrían fijarse de manera que puedan sacar ventajas de los entornos fiscales donde se encuentran. Sin perjuicio de ello, la vinculación no siempre es un factor de determinación del precio, lo cual se puede probar mediante un Estudio de Precios de Transferencia (para efectos aduaneros) que desarrolle el procedimiento comparativo respecto de operaciones entre dos empresas no vinculadas en condiciones iguales o similares, contenido en la Resolución 1684 de la CAN, aportando pruebas que permitan aplicar los siguientes procedimientos: a) Análisis de las Circunstancias de la Venta, o b) Utilización de un Valor Criterio.

Magistro baigiamajame darbe nagrinėjama muitinės informacinės sistemos transformavimo bei pritaikymo veikti e-muitinės sąlygomis problema. Išsikeltas tikslas yra sąlygojamas prieštaravimo tarp galiojančio muitinės veiklos teisinio reglamentavimo ir sparčiai besikeičiančių globalaus verslo sąlygų. Būtinybė visus prekybos veiksmus atlikti elektroninėje terpėje reikalauja papildyti muitinės informacinę sistemą trūkstamais elementais bei keisti muitinės informacinės sistemos funkcionavimo teisinę aplinką. Norint suformuluoti šios problemos sprendimo siūlymus išnagrinėta mokslinėje literatūroje aptinkama e-muitinės elementų (elektroninių duomenų mainų, e-eksporto bei kt.) taikymo praktika įvairiose šalyse. Naudojant duomenų analizės metodą atlikta muitinės informacinės sistemos funkcionavimo analizė, parengta statistinių duomenų analizė lyginant gautus duomenis su kitomis ES šalimis. Išanalizavus teorinius bei praktinius muitinės informacinės sistemos funkcionavimo e-muitinės kontekste aspektus baigiamojoje dalyje atlikta galiojančių ES, Lietuvos, bei Muitinės departamento norminių teisės aktų analizė ir nustatytos teisinės reglamentavimo spragos trukdančios e-muitinės efektyviam veikimui bei plėtojimui. Apibendrinus iš kiekvienos dalies gautus rezultatu pateikiamos išvados bei problemos sprendimo siūlymai.<br>The problem of the Customs Information System transformation and its adaptation to operate under the conditions of e-customs is being analyzed in the master‘s final work. The aim of this work is defined by contradiction between the applicable legal regulations for the activities of the Customs and rapidly changing conditions of global business. The necessity to perform all trade actions in the electronic medium requires to supplement the Customs Information System with the missing elements and to change the legal environment for the operation of the Customs Information System. In order to provide offers for the solution of this problem, practice of application of e-customs elements (electronic data exchange, e-export, etc) in different countries has been analyzed in the scientific literature. Using a method of data analysis, Customs Information System analysis has been made, and analysis of the statistical data has been established by comparing the received results with the other EU countries. After the analysis of the theoretical and practical aspects of the operation of the Customs Information System in the context of e-customs had been made, the final part of the work has been dedicated to the analysis of the applicable regulatory legislative acts of the EU, Lithuania and the Customs Department; and legal gaps of the regulations which impede efficient operation and development of e-customs has been defined. After summarizing the results of every part, conclusions and... [to full text]

Thesis (MPA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: This thesis offers a descriptive study of the empirical customs issues that are required to reform the Eritrean Customs Administration towards its alignment to the global situation. The first chapter as a general introduction encompasses the background, the research premise and the methodology adopted. The second chapter discusses public service reform by putting emphasis on institutional and regulatory reform as framework of analysis. The intention is to review the generic characteristics of public service reform as macro-environment of customs administration in order to analyze the attributes of the general context shared by customs as a public service. Considering customs as a component of the broader environment of public service, the third chapter of the thesis focuses on the contemporary body of knowledge of customs administration that serves as a conceptual framework and micro-analysis of customs. In this section, the core issues and priorities of customs' service modernisation are highlighted; customs' best practices, standards and procedures as seen from the perspective ofthe new challenges of globalisation are also reviewed. From these reviews chapter three underlies two basic facts. First it is justified that raising customs' operation to a uniform, high standard procedure and achieving excellence in the customs service is a prerequisite for trade and tourism in general and promoting export in particular. Second, investment decisions will be made on the basis of a country's ability to provide an environment that is conducive to maintain a reliable, low-cost flow of goods and components with minimal trade barriers. Furthermore, the international trade, social and economic environments are in fact changing. World economies and communities are becoming more reliant on cooperation, partnerships, understanding and harmonisation. Factors such as growth in trade volume and tourism, trade liberalisation and investment, falling transport and communications costs and increasing international competition are driving customs administrations world-wide to change their traditional procedures. More importantly, customs administrations are expected to manage ever-increasing complexities and levels of transactions with static or ever-decreasing resources. Similarly, customs are requested to strike and maintain the right balance between control and facilitation. Hence, this thesis builds on the premise that Eritrea should align its customs administration to the global situation as an essential institution of national and international policy by reforming and modernising its management methods and operational procedures. In the above idea, while reform measures in customs administration are aimed at identifying alternative ways and means of achieving greater efficiency and effectiveness in the service delivery, customs modernisation implies the change in or adoption of best management practices, standards and procedures facilitated by up-to-date information technology, in order to bring the fun benefits of customs as contributor to economic growth in Eritrea. This positive correlation between effective customs administration and the economic growth ensured - inter alia through increased volume of trade and tourist flows as wen as direct foreign investment - constitutes the bases for reviewing the Eritrean economic background in the fourth chapter, as a macro-context and as a guide for the required reform and modernisation measures in Eritrean customs. The rationale is that any national public sector reform strategy is unlikely to succeed unless it actively takes into account the macro-environment as determinant factor and point of departure in deciding the type of policies, institutions, and resources required for a reform at micro-level. As a result it can be said that the state reforms that have already been carried out in Eritrea are designed to create a favourable atmosphere, among others for the three core potentials for economic growth in Eritrea, namely investment, export and tourism. However, these potentials collectively request customs modernisation for their positive contribution to the Eritrean economy. Subsequently, the aforementioned background brings into perspective the need for reform and modernisation measures in the face of the challenges of globalisation and in line to the intent of the macro-policy reforms and identified potentials of the Eritrean economy. Therefore, the thesis analyzes in the fifth chapter the customs practice in Eritrea. And thereafter, it is concluded by the two underpinning parameters as essentials for transforming the practice of customs in Eritrea. First, institutional transformation is required in the sense that one of the critical capabilities that have lacked is the ability to formulate and analyse policies. Typically this implies that customs has been lacking institutions and their infrastructure along with the human resource base that reflects the specialisation that is needed. Second, regulatory transformation is required in the sense that there should be an updated enabling environment in place as an instrument to implement policies.<br>AFRIKAANSE OPSOMMING: In hierdie tesis word verslag gedoen oor 'n deskriptiewe navorsingstudie ten opsigte van die empiriese doeane-kwessies wat nodig is om die Eritrese doeane-administrasie te hervorm ten einde dit in lyn te bring met die situasie wêreldwyd. Om dit te kan doen, word die hervorming van die staatsdiens in die tweede hoofstuk bespreek en word klem gelê op institusionele en regulatoriese hervorming as raamwerk vir die analise. Die bedoeling is om 'n oorsig te verkry van die generiese kenmerke van staatsdienshervorming as makro-omgewing van doeaneadministrasie ten einde die eienskappe te analiseer van die algemene konteks wat deur doeane, as staatsdiens, gedeel word. In die derde hoofstuk van hierdie tesis word aan doeane as komponent van die groter omgewing van die staatsdiens aandag gegee, en word daar ook op die kontemporêre kennisgeheel van doeane-administrasie wat as konseptueie raamwerk en mikro-analise van doeane dien, gefokus. In hierdie afdeling word die kernvraagstukke en prioriteite ten opsigte van die modernisering van die doeanediens belig. Doeane se beste praktyke, standaarde en prosedures, soos gesien vanuit die perspektief van die nuwe uitdagings van globalisering, word ook in oënskou geneem. Volgens hierdie oorwegings is daar twee feite grondliggend aan Hoofstuk 3. Eerstens is dit verantwoordbaar dat verbetering van die werkswyse van die doeane tot 'n uniforme, hoëstandaardprosedure en die bereiking van uitmuntendheid in die doeanediens 'n voorvereiste is vir handel en toerisme in die algemeen en vir die bevordering van uitvoer in die besonder. Tweedens sal beleggingsbesluite geneem word op die basis van 'n land se vermoë om 'n omgewing te verskaf wat bevorderlik is vir die instandhouding van 'n betroubare laekostevloei van goedere en komponente met 'n minimum handelsbeperkinge. Verder is internasionale handel sowel as die sosiale en ekonomiese omgewings besig om te verander. Wêreldekonomieë en -gemeenskappe raak al meer afhanklik van samewerking, vennootskappe, begrip en harmoniëring. Faktore soos die groei in handelsvolume en toerisme, handelsbevryding en belegging, dalende vervoer- en kommunikasiekoste en toenemende internasionale mededinging dwing doeane-administrasies wêreldwyd om hulle tradisionele prosedures te verander. Belangriker selfs is dat daar van doeane-administrasie verwag word om steeds toenemende kompleksiteite en transaksievlakke met statiese en geleidelik kwynende hulpbronne te behartig. Insgelyks word van doeane verlang om die regte balans tussen beheer en fasilitering te verkry en te handhaaf. Hierdie tesis bou dus op die premis dat Eritrea as 'n essensiële instelling van nasionale en internasionale belang sy doeane-administrasie op een lyn moet bring met die situasie wêreldwyd deur hervorming en modernisering van die bestuursmetodes en operasionele prosedures. In die bostaande gedagte impliseer modernisering van doeane die verandering in of aanpassing van bestebestuurspraktyke, standaarde en prosedures gefasiliteer deur byderwetse tegnologie, alhoewel hervormingsmaatreëls in doeane-administrasie op identifisering van alternatiewe middele tot groter doeltreffendheid en doelmatigheid ten opsigte van die dienslewering gemik is om daardeur die volle voordeel van die doeane se bydrae tot die ekonomiese groei in Eritrea te verwesenlik. In die vierde hoofstuk maak die positiewe korrelasie tussen effektiewe doeane-administrasie en ekonomiese groei, wat onder andere deur verhoogde volume "in die handels- en toeristevloei sowel as direkte buitelandse belegging verseker is, die basis uit vir hersiening van die Eritrese ekonomiese agtergrond. Hierdeur word 'n makrokonteks verkry om as gids te dien vir die vereiste maatreëls vir hervorming en modernisering in die Eritrese doeane. Die beredenering hiervoor is dat dit onwaarskynlik is dat enige nasionale openbaresektorstrategie sal slaag tensy dit die makro-omgewing, as deurslaggewende faktor en vertrekpunt in die besluit ten opsigte van beleide, instellings en hulpbronne wat benodig word vir hervorming op mikrovlak, daadwerklik in gedagte hou. As gevolg hiervan kan gesê word dat staatshervorming wat reeds in Eritrea teweeggebring is, ontwerp is om 'n gunstige atmosfeer te skep, onder andere vir die drie kemmoontlikhede vir ekonomiese groei in Eritrea, naamlik belegging, uitvoer en toerisme. Gesamentlik vereis hierdie moontlikhede egter modernisering van die doeane indien hulle 'n positiewe bydrae tot die Eritrese ekonomie wil maak. Die voorafgaande agtergrond bring dus nou die behoefte aan maatreëls vir hervorming en modernisering in perspektief, met die oog op die uitdagings van globalisering en gevolglik die bedoeling van die makro-beleidshervormings en geïdentifiseerde moontlikhede vir die Eritrese ekonomie. Daarom analiseer hierdie tesis in die vyfde hoofstuk die doeanepraktyk in Eritrea. Daarna word die verslag afgesluit deur die twee stawende parameters as grondtrekke vir hervorming van die doeane-praktyk in Eritrea. Institusionele hervorming is eerstens nodig in die sin dat een van die kritieke bevoegdhede wat tot dusver ontbreek het, die vermoë is om beleide te formuleer en analiseer. Dit impliseer duidelik dat dit die doeane tot dusver ontbreek het aan instellings en hulle infrastruktuur tesame met die menslikehulpbronbasis wat die vereiste spesialisering weerspieël. Tweedens word regulatoriese transformasie benodig in die sin dat daar 'n bygewerkte bemagtigende omgewing moet wees as 'n instrument om hierdie beleide te implementeer.

The South African Revenue Services (SARS) is an amalgamation of the former Departments of Customs and Excise, and the Receiver of Revenue. SARS obtained full autonomy from the Government in October 1997 in order for it to administer its own affairs. SARS has since made great strides in transforming its people and technology, although some growing pains are recently being experienced, i.e. the “retention question”. The problem statement, “What strategies can be implemented for retaining skilled employees within SARS Customs” is derived from a multitude of problematic issues currently being experienced world wide. Problem areas particular to South Africa, include: the mass exodus of white skilled labour; baby-boomers (aged 60 – 65) nearing retirement, affirmative action, employment equity, and a general lack of skills in the employment industry. An employee engagement survey (2007) conducted at SARS, shows figures that further exacerbates the problem. The objectives of the research were therefore, to conduct a literature study of employee retention strategies, investigate the research strategies currently being employed at SARS, the reasons for the low levels of employee engagement and to develop a strategic model for employee retention for use at SARS Customs in the Eastern Cape Region of South Africa The study takes the form of a case study, using quantitative and qualitative methods of research. A questionnaire was distributed to respondents, the results of which were analysed and presented. The findings show that SARS Customs is in a good position with regards to pay and benefits. Areas that require attention though are training, development and career management, effective supervision, and day-to-day activities.

For the past decade the Australian Customs Service (ACS) has been regarded as an organisation in decline. Customs' history has been sporadically influenced by numerous reports that identify many instances of 'maladministration'. More recently, instances, such as the 'Midford Paramount Affair', have brought media and public notoriety to Customs followed by the establishment of the Review of the ACS in May 1993 (The Conroy Report). This, the latest and most comprehensive report undertaken on the ACS, documented administrative malfunctions of a major kind. Each report, using its own rationale has recommended more advanced levels of information technology (IT) application. To study these protracted administrative issues, the author has used, as the basis of analysis, a dynamic contingent decision-paths schema as well as furthering the theoretical constructs of organisational 'reliability' theory. The dynamic contingent decision-paths schema is designed to provide a conceptual framework regarding public (and private) sector situations of agency decline, evaluation, strategic response and finally 'turnaround' policy and implementation. The ACS is now implementing a comprehensive turnaround strategy, which includes new and novel information technologies. Organisational 'reliability' theory relates to organisations that are required to be highly reliable in their daily work-related activities otherwise crises of some major magnitude may occur. These organisations need to practice near perfect organisational and decision-making performance, and tend to be highly technical, relying increasingly in turn on information technology in managing their respective systems or operations. Customs was an early innovator in using Electronic Data Interchange and is now pursuing e-commerce, which in part is being outsourced, to EDS, a multinational company. The study initially reviews the recent history of the ACS - 'mapping' the nature of the organisation's decline, raising relevant factors which the author argues may be seen as successive 'crisis points', and lastly, addresses the strategic 'turnaround' policies of the organisation. The author believes the nadir for Customs has been reached and there are now positive signs that the ACS has commenced its organisational 'turnaround'. Organisational design matters including structural and cultural issues have been addressed which has allowed Customs to forge new relationships with its clients, as well as fostering 'new' management philosophies. These new philosophies and relationships, together with participation with an industry lead advisory team and a new internal management team, have provided the catalyst for change and recovery. Political and industry pressure and their formal involvement in a recovery strategy provide a high level of confidence for Customs' future and the strategic and operational changes being implemented.

The study traces the evolution of West African economic integration efforts, leading up to the formation of the Economic Community of West African States (ECOWAS). The original Lagos Treaty of 1975 is reviewed against the background of its revised 1993 Abuja version under the framework of the Customs Unions theory. This study is undertaken to ascertain the consistency of regional integration theory with the stated objectives of ECOWAS. It questions, for example, whether the Customs Unions theory and its welfare effects could actually explain the experience of regional integration of West Africa in general, and within ECOWAS in particular. In other words, the critical success factors and/or moderating influences in ECOWAS are examined against the background of the Community's objectives as set out in its two Treaties. The study also benefits from a wide range of discussions on different political and economic bases for regional integration theory: functionalism, neofunctionalism, federalism and intergovernmentalism and their relevance to ECOWAS. Strange enough, while these 'isms' are demonstrated to be inconsistent with ECOWAS objectives having dwelt more on regional integration efforts in Europe, no other study on West African integration has examined ECOWAS along these lines. The experience of ECOWAS is made against the backdrop of Customs Unions within Africa, such as the Arab Maghreb Union (AMU), East African Community (EAC) and the Southern African Development Community (SADCC); and others outside Africa in regions like the European Union (EU), North American Free Trade Area (NAFTA) and the South American Customs Union (MERCOSUR). One emerging pattern of such comparison reveals that ECOWAS has wavered from its stated objectives in favour of the static principles of customs unions theory and consequently been unable to improve its record on the welfare levels of contracting states. The implication of such departures from its original objectives is that market inter-penetration and intra-regional trade within ECOWAS has neither yielded the desired welfare gains nor improved levels of industrialisation, sustained growth and economic development. It is safe to conclude, therefore, that despite considerable efforts at achieving regional economic integration in ECOWAS, the result has been dismal largely as a result of applying unrealistic models of customs unions theory to the West African situation. It is therefore posited that the process of regional economic integration in other parts of the world and particularly in Europe, are not readily applicable in the West African context, where the economic, political and institutional foundations are not only grossly dissimilar but largely at variance.

The field of customs is commonly referred to as that of imports and exports. It is perceived as a maze of processes, procedures, and forms required to enable a customs administration to perform their wide range of responsibilities. One of the responsibilities of a customs administration is the collection of duties, which necessitates classification of the goods in question. This study sets out to determine the extent of customs control in relation to tariff classification in South Africa. The starting point is the establishment of the foundations of customs, both internationally and in South Africa. After origin and valuation, tariff classification is the third technical customs-related focus area. An analysis of the responsibilities of the customs administration in South Africa confirms the importance of revenue collection and, subsequently, tariff classification. As a result of South Africa’s membership of the World Customs Organization, specific obligations in relation to tariff classification are incurred. The implementation and application of the international provisions are considered and compared in South Africa, Australia, and Canada. Not only is South Africa’s existing legislation considered, but also two new Acts. It is found that despite similarities in the implementation of the Harmonized System Convention into the legislation of the three countries, South Africa’s existing legislation makes the most detailed provision for the Harmonized System and its aids. This is based on the finding that the legislation in Australia and Canada, as well as the two new Acts in South Africa, do not have the same comprehensive provisions. A critical review of the varying processes of classification in the three countries suggests that more suitable and effective processes could be implemented in South Africa. In addition, a synopsis of some of the principles developed in case law is provided and compared. In relation to facilitation, the access to relevant information and the adequacy thereof, as well as the availability of rulings, are considered. Differences in the approach to dispute resolution in the three countries are furthermore provided. Proposals are made to address the discrepancies in the implementation and application of the legislation, the process of classification, the principles developed in case law, the enhancement of related guides, the publication of tariff classification rulings, and the extent of facilitation and dispute resolution. Finally it is recommended that an independent and expert tribunal is established to adjudicate technical customs matters.<br>Thesis (LLD)--University of Pretoria, 2015.<br>Mercantile Law<br>Unrestricted

A thesis submitted to the Faculty of Arts in fulfillment of the requirements for the Degree of Masters of Arts in the Department of African Languages at the University of Zululand, 2015<br>This research is about the behaviour of young girls and boys amongst the Zulu Nation. It is about the process of blood-letting in the youth of Zulu Nation. There is a belief in the Zulu`s customs, that the hot blood in the youth encourages boys and girls to became too hot or fast in the opposite sex. Chapter one is the general introduction of the research topic where the following topics form part of the research proposal. These include; introduction, problem statement, motivation of the study, aims of research, research methodology, delimitation of the problem, literature review, importance of the research, beneficiaries, hypothesis/assumptions, ethical considerations, intellectual property and innovation, definition of problematic terms, division of chapters and conclusion of the chapter. Chapter two deals with different techniques or types of research methods used by researchers in various topics. This includes the following research methods, qualitative research method, quantitative method, questionnaires method, interviewing method, telephone research method, experimental method, narrative research method, phenomelogical method and case study. Chapter three deals with the various methods of strengthening the Zulu child against the dangers that are thought to threaten it during the first few months of its life. It deals with a transition from childhood to adulthood. The development of the Zulu child from childhood to manhood or womanhood is also discussed. Chapter four investigates the main pattern of blood-letting in the youth of Zulu Nation. It also reveals how the process of blood-letting is done in the youth. Chapter five deals with analysis, recommendations and conclusion.

Cette thèse est consacrée à l’étude de la Réforme des administrations douanières pouvant se situer dans un contexte général, mais en s’affirmant tout de même sur un cas assez spécifique, concernant l’administration des douanes tchadiennes. C’est pourquoi, elle est intitulée : La Réforme des Administrations Douanières : Le Cas du Tchad.Les administrations des douanes à travers le monde, sont obligées de conduire des réformes, compte tenu de la mondialisation des échanges qui impose les principes de libre échange. C’est un combat en fait, engagé contre toute sorte des barrières douanières qui ont tendance à faire obstacle à ces échanges mondiaux. L’un des objectifs de ces réformes douanières est d’assoir une certaine politique de facilitation des échanges commerciaux internationaux. C’est pourquoi l’OMC et l’OMD collaborent étroitement dans ce sens. Elles sont aussi obligées de rechercher l’adhésion des Etats à travers le monde dans le but de mettre en œuvre le libre-échange. Cette adhésion s’exprime par la réforme des douanes qui sont au cœur des activités du commerce international. Le second objectif se situe sur le plan national, par rapport à l’objectif fixé par l’État Tchadien à travers cette réforme douanière. L’État du Tchad, cherche sur le plan national, la concrétisation de la réforme des douanes à travers un plan d’amélioration des finances publiques. Ce plan est appelé Plan d’Action pour la Modernisation de la Gestion des Finances Publiques(PAMFIP).Cette réforme est bien engagée, mais ne donne pas des résultats satisfaisants. Le choix de ce thème permet de comprendre les difficultés réelles qui se posent à cette réforme, afin de proposer des approches de solution.MOTS CLÉSRéformes des douanes, Douane, Administration des douanes, Droit Douanier, Libre échange, Commerce International, pays en développement, intégration économique, accords internationaux, politisation et dépolitisation de l’administration<br>This thesis is devoted to the study of the Reform of customs administrations, which can be placed in a general context, but still asserting itself on a fairly specific case, concerning the Chadian customs administration. This is why it is entitled: The Reform of Customs Administrations: The Case of Chad.Customs administrations around the world are obliged to carry out reforms, given the globalization of trade which imposes the principles of free trade. It is a fight in fact, waged against all kinds of customs barriers that tend to obstruct this world trade. One of the objectives of these customs reforms is to establish a certain policy of facilitation of international trade. That is why the WTO and the WCO are working closely together in this regard. They are also obliged to seek the adhesion of states around the world in order to implement free trade. This adhesion is expressed by the reform of customs which are at the heart of international trade activities. The second objective is at the national level, in relation to the objective set by the Chadian state through this customs reform. The State of Chad is looking at the national level for the implementation of customs reform through a plan to improve public finances. This plan is called the Plan of Action for the Modernization of Public Finance Management (PAMFIP). This reform is well under way, but is not producing satisfactory results. The choice of this topic makes it possible to understand the real difficulties which arise with this reform, in order to propose approaches of solution.KEYWORDSCustoms reforms, Customs, Customs administration, Customs law, Free trade, International trade, developing countries, economic integration, international agreements, politicization and depoliticization of the administration

Демченко, Ю. С. Правове регулювання проходження служби в митних органах : магістерська робота : 081 Право / Ю. С. Демченко; керівник роботи Чічкань М. В. ; Національний університет «Чернігівська політехніка», кафедра трудового права, адміністративного права та процесу. – Чернігів, 2019. – 85 с.<br>Становлення України як суверенної, незалежної, демократичної та соціальної держави, вибраний нею курс на європейську інтеграцію та здійснення адміністративної реформи зумовлюють необхідність суттєвого підвищення ефективності служби в митних органах України та вдосконалення її проходження. Система митних органів України сьогодні перебуває на черговому етапі свого реформування і становить комплекс державно-правових, соціально-економічних, та психолого-педагогічних інститутів, які в сукупності забезпечують діяльність органів митної служби відповідно до євроінтеграційного вектора розвитку нашої держави. У розділі 1 роботи визначено поняття, принципи та ґенезу інституту проходження служби в митних органах України. Розділ 2 присвячений аналізу правової природи відносин проходження служби в митних органах; порядку добору, прийняття та умов проходження служби в митних органах. У розділі 3 досліджуються проблемні питання та основні тенденції реформування проходження служби в митних органах України. Наукова новизна роботи полягає в тому, що: удосконалено обґрунтування принципів проходження служби в митних органах України (с. 23-24); дістали подальшого розвитку шляхи удосконалення проходження служби в митних органах України, в результаті чого встановлено взаємозв’язок основних проблем проходження служби і перспективних напрямів удосконалення проходження служби в Державній митній службі України в умовах її реформування й модернізації (с. 59-60); запропоновано розробити та затвердити Порядок підвищення рівня професійної компетентності співробітника митних органів та Порядок переведення (ротації) кадрів на окремих посадах, який би враховував при посадовому переміщенні співробітників митних органів України не лише їх професійну підготовку та результативність роботи, а й оптимальне поєднання інтересів співробітника та Державної митної служби України в цілому і сприяв би створенню професійного апарату митних органів (с. 78). Основні положення та висновки роботи обговорювалися на міжкафедральному науково-практичному семінарі «Правові реформи в Україні: стан і перспективи розвитку» (м. Чернігів, 2019 р.). Основні результати проведеного дослідження викладені у 1 науковій праці.<br>Becoming Ukraine as a sovereign, independent, democratic and social state, its chosen course for European integration and implementation of administrative reform necessitate a significant increase in the efficiency of service in the customs authorities of Ukraine and improve its passage. The system of customs authorities of Ukraine is at the next stage of its reformation and is a complex of state-legal, socio-economic, and psychological-pedagogical institutes, which together provide the activity of customs service bodies in accordance with the European integration vector of development of our state. Section 1 of the paper defines the concepts, principles and genesis of the institute of service in the customs authorities of Ukraine. Section 2 is devoted to the analysis of the legal nature of customs relations; order of selection, acceptance and conditions of service in the customs authorities. Section 3 explores the problematic issues and major trends in reforming the passage of the service in the customs authorities of Ukraine. The scientific novelty of the work is that: the substantiation of the principles of service in the customs authorities of Ukraine has been improved (pp. 23-24); have further developed ways of improving the service in the customs authorities of Ukraine, resulting in a correlation of the main problems of service and prospective directions of service improvement in the State Customs Service of Ukraine in terms of its reform and modernization (pp. 59-60); it is proposed to develop and approve the Procedure of raising the level of professional competence of the customs officer and the Order of transfer (rotation) of personnel in separate positions, which would take into account not only their professional training and effectiveness of work, but also the optimum combination of interests of the State Customs officers the Customs Service of Ukraine as a whole and would facilitate the establishment of a professional apparatus of customs authorities (p. 78). The main provisions and conclusions of the work were discussed at the inter-departmental scientific-practical seminar «Legal Reforms in Ukraine: State and Prospects for Development» (Chernihiv, 2019). The main results of the study are outlined in 1 scientific paper.

Approved for public release; distribution is unlimited.<br>In order for DOD sponsored items to clear foreign customs, DOD employs a unique set of paperwork, Government Bills-of-Lading (GBL) that are different from that used in the commercial sector. The use of GBL allows duty-free passage of government sponsored shipments through foreign offices for delivery to U.S. Forces. USTRANSCOM issued the policies and regulations that govern Customs Clearance procedures for DOD sponsored shipments to deployed forces around the world. In compliance with the directive to "Adopt Best Business Practices" from the commercial sector, this thesis examines the policies and/or procedures currently in place that govern the movement of material in and through Foreign Customs Offices.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>This master thesis intends to examine the tension between transfer pricing and customs valuation, showing how transfer pricing, in the context of corporate income taxation, and customs valuation, in the context of tariffs, are two realities that share a common starting point– the pursuant towards the achievement and corroboration of the arm’s length principle – but incorporate critical differences and inconsistencies. After summarily describing the theoretical highlights behind the structure of each discipline, we perform an in-depth comparative analysis on the interactions between transfer pricing and customs valuation, exploiting the issues that arise from the lack of convergence between these two systems, which might act as a burden for the taxpayer / importer and be a source of situations of double taxation. The work developed led us to the conclusion that convergence and harmonization is a desirable and necessary step. While concluding that a full convergence would be difficult to implement mainly due to structural focus and timing differences, an acceptable degree of convergence would be reached based on three main foundations: the harmonization of the mechanism of choice of method, the mitigation of timing and focus differences and the clarification of the process of reflecting post importation transfer pricing adjustment at the customs level.<br>O trabalho realizado pretende analisar a tensão existente entre preços de transferência e a valorização alfandegária, demonstrando que os preços de transferência, no contexto da tributação do rendimento das empresas, e a valorização alfandegária, no contexto da tributação aduaneira, são duas realidades que derivam de um ponto de partida comum – ambas as disciplinas procuram validar o princípio de plena concorrência nas operações vinculadas –, mas incorporam diferenças e inconsistências que se revelam críticas no resultado final obtido. Após descrição sumária dos princípios teóricos subjacentes, realizámos uma análise comparativa detalhada às interacções entre preços de transferência e a valorização alfandegária, com foco nas questões que estão na base da falta de convergência entre as duas disciplinas e que se revelam penalizadoras para o contribuinte / importador, podendo estar na origem de situações de dupla tributação. Concluímos que a convergência e harmonização destas realidades constituem passos necessários e desejáveis, embora atentas as diferenças identificadas, consideremos que a convergência total será de implementação difícil na medida que diferenças de natureza estrutural ao nível do foco e implementação temporal subsistirão. Um nível aceitável de convergência entre as duas realidades deverá basear-se na harmonização do procedimento de escolha do método; na mitigação de diferenças de foco e implementação temporal e na clarificação do procedimento de reflexo do ajustamento correlativo ao nível aduaneiro.

India is a striking land with centuries of history and an amazing cultural heritage. This is a huge country in South Asia with a diverse relief: on its territory are located both the mountain peaks of the Himalayas, as well as the coast of the Indian Ocean. India is the seventh largest and second largest country in the world, which occupies most of the Hindustan peninsula and is the cradle of ancient civilizations and religions. India is an original and original country. For the traveler who has come here for the first time, it will be interesting and useful to learn some interesting traditions of India. In this country, respect for traditions is very enthusiastic, they pass it from generation to generation, and ignorance or violation of any tradition of India can even be regarded as a crime.

Diploma work called "E-customs'systems and projects and their implementation in the Customs administration of the Czech Republic" is intended to provide interested parties with an overview of systems, projects and key issues related to the evolution of the European electronic customs initiative and the present state of play especially in the Czech Customs administration. Subject of e-Customs is a collection of information customs systems and projects in order to exchange data and communicate between the customs and economic operators in a secure manner. Systems and project of e-Customs are set up in the individual parts of the present work with the stress of the link to legal, operational and technological instruments, both at Community and national level to allow for an efficient implementation of electronic customs systems. The work includes evaluation of the successfully launched and today stable transit and export systems and recommendation to accept measures leading to higher efficiency from the side of the Czech customs administration. The work is a sufficient information source of the e-Customs programme devoted not only to employees of the Czech Customs administration, but to all subjects related to customs procedures.

碩士<br>義守大學<br>管理學院管理碩博士班<br>101<br>The purpose of this subject is to measure the Satisfaction of foreign investment Enterprises in the Investment Customs Branch - in the area of Ho Chi Minh Customs Department. On that basis, a number of measures is recommended to help the Customs to further improve the quality of electronic customs procedure (called e-customs) in order to improve the satisfaction of investment enterprises and promote exportation and importation business of foreign investment enterprises. The recommended research model was built on the basis of the theory of electronic customs procedure, the satisfaction of foreign investment enterprises. Inheritance and selective discovered from studies of SERVQUAL scale by PZB (1988) to establish the four components of the quality of e-customs procedure affecting the satisfaction of foreign invested enterprises with the name call (1) the customs officials, (2) electronic customs declaration system, (3) Customs policies, (4) the competence. A quantitative study with a sample size 200 investment enterprises in Ho Chi Minh Customs Department is carried out to assess the scale and test theoretical models. Cronbach Alpha reliability results and explored factor analysis (EFA) showed that the scale will meet the reliability, value and acceptance. Thus, based on the research findings, policy makers, managers of Customs, Customs Departments of provinces and cities will further understand the level of interest, enterprise satisfaction for e-customs; then apply appropriate changes to boost export and import operations, electronic communications quickly, create facilitation for enterprises and improve their satisfaction and support investment enterprises to thrive the investment process, improve the efficiency of state management of Customs and increase state budget revenues. Results of regression analysis results also four components (customs official, electronic customs declaration system, customs policies and the service ability) scale of quality electronic customs procedures are statistically significant and affects the satisfaction of business investment, proved that the hypothesis of the study is acceptable. Most powerful factor to the satisfaction of the business system investments electronic customs declaration, followed by customs officials, service ability, and the weakest impact factor to its satisfaction now is the customs policies law.

碩士<br>國立高雄應用科技大學<br>工業工程與管理系碩士在職專班<br>101<br>This thesis aims to explore the service quality of customs clearance automation at the Kaohsiung Customs of the Customs Administration, which serves as the object of empirical analysis. Based on the “conceptual model of service quality”, proposed by Parasuramam, Zeithaml and Berry, the dealers and the customs officers bring forward the concrete viewpoints on the conclusions and suggestions of the entire satisfaction of the expectation and awareness towards the customs service quality. The conclusions of this study are as follows: (I) The points of view that the customs brokers, the warehousemen and the shipping companies have on the satisfaction of the service quality of customs clearance automation are summarized: 1. The implementation of the customs clearance automation is very great and both the customs and the dealers can coincide with each other. It can really effectively upgrade the customs clearance efficiency and save the costs for the dealers. However, the support of the manpower is still required in order to optimize the effectiveness. 2. The diversified way of tax payment or the credit guarantee measure are more facilitative; to build up the good-quality customs clearance environment to create the scenario of operation and effectiveness together with the customs dealers can promote the international competiveness. So far it is quite desirable in general. (II) The viewpoints on the practice of how each sector and customs officer comply with the enhancement of the service quality of customs clearance automation are summarized as follows: 1. In respect of the equipment of the environment, the information systems need to be reinforced; pertaining to the laws and regulations, the review of the supporting measures and the practical operations are to be strengthened. 2. As far as the internal management in each sector, the connection and division of the responsibilities and duties of the horizontal authorities concerned are not definite enough; the customs officers take turns so frequently. Suggestions proposed by the dealers and the customs officers after implementation: (I) The dealers’ advice: concerning the environment equipment, the function of online check should be further opened; more emphasis should be put on the facilities and efficiency; the announcement of the business-in-charge should be clear; regarding the laws and regulations, the announcement should be just-in-time; the operation up-to-date and the appropriate articles amended; review C3 and C3X instrument inspection; reduce the customs clearance procedures and costs; the paper-free automatic service must be more refined; strengthen the job training with the in-time improvement; establish the professional competence and friendly assistance and support of the customs officers and increase the sense of reliability of the dealers towards the customs. (II) Proposal of each sector of the customs and the customs officer: simulate and meliorate the equipment; update the information systems and regulations; continue to implement the paper-free operation; set up the information checking of Q & A of the customs clearance for the use of the dealers; enhance the propaganda or educational training for the dealers and the customs officers; the online and service applicability can be consistent in the way of doing; the division of responsibilities and duties between the instrument inspectors, the mobilization team and the appraisal room should be clear; the customs officers can learn automatically in order to upgrade the service quality; in keeping with expediting the customs clearance, the dealers should actively attend the workshop and communicate with each other; finally, for familiarizing oneself with the operation of the custom business, it is suggested that the customs officers should not take turns too frequently.

碩士<br>玄奘大學<br>企業管理學系碩士班<br>107<br>This study explored five satisfaction, namely, customs website information, customs clearance operations, quality of customs officers, environmental facilities, and legal system, as well as the overall satisfaction, with customs brokers in Taiwan as research participants. Through the questionnaire survey method, 300 questionnaire copies were distributed from January to February 2018. A total of 220 copies were recovered. After deducting the invalid questionnaires, the effective questionnaire recovery rate was 73%. The interviewed customs broker company size of more than 300 people, companies established for more than 30 years, and the quantity of less than 500 monthly customs declarations at Taipei Customs comprised the majority. Among the respondents, clerks with 1-5 years of working experience and belonging to the age bracket of 26-30 years old comprised the majority. In terms of satisfaction towards respective customs declaration dimensions, environmental facilities had the highest satisfaction (2.84), followed by website information (2.68), customs clearance operations (2.51), the quality of customs officers (2.47), and the legal system ranking last (2.25). The overall satisfaction towards customs was 2.38, an indication that there is still room for improvement. The basic information of the customs broker and the respective customs dimension services and overall service satisfaction underwent differential analysis. It was found that number of company employees, number of years since company establishment, job title, number of working years, age, education attainment, customs branch and quantity of monthly declaration, and other relevant basic information of customs brokers produced significant differences on the five dimensions. In addition, the Pearson’s product-moment correlation shows that the five dimensions showed a high degree of positive correlation, and they have a positive correlation with the overall service, indicating the five dimensions were interrelated and were positively correlated to the overall service. Based on the survey results, it shows that the customs brokers had low satisfaction towards the legal system, particularly relatively low satisfaction towards “customs provision disputes and unobstructedness of complaint channels”, “revision of outdated laws and regulatory relaxation”, and “reasonability of application case deadline”. It is recommended that these areas be targeted to carry out legal system revisions in order to enhance the satisfaction of customs brokers.

碩士<br>美和科技大學<br>企業管理系經營管理碩士班<br>102<br>The Ministry of Finance and General Department of Vietnam Customs have expanded electronic customs procedures at the local and Bureau of Customs in order to step up toward professional activities in accordance with norms of modern customs in the region and over the world. It is essential to deal with two questions: “What are the effect of factors on customs satisfaction in the service quality of E-Customs procedures and how to improve the quality of E-Customs procedures, accelerate the reform of administrative procedures”. The electronic customs project initiated by the Goverment aims to replace paper format customs procedures, which operate electronic customs for country wide, creating a more efficient and modern customs environment. The project's dual objective is to enhance security at the Vietnam's external borders and to facilitate trade. Therefore it brings benefit both businesses and citizens. Electronic customs is a major development project for the Vietnam Customs. Its genesis is briefly described below. The following pages outline electronic customs legislation in force and propose individual projects for make the electronic customs become initiative. The thesis is based on the theory of public service, public service measure, the results of various scientists in the world for electronic services quality. We attempt to develop research model and implemented the research basing on qualitative and quantitative data collected by questionnaire, data processing based on statistical methods such as analysing of scale reliability, analyzing of exploring factors, analyze correlation and linear regression models tested. Results were analyzed to identify and quantify impacts of the 7 level factors (Including E-Customs Declaration Systems, The Capacity of Serving Customs Officers, Security Level, Responsiveness, The reliability, Enterprise’s Demand Understanding, Improvement of Management Activities) on the service quality of E-Customs procedures and enterprise satisfaction. Since then, there are many solutions given to improve the E-Customs procedures and the reform of administrative procedures in Ho Chi Minh City, Vietnam. Administrative procedures reform in the field of customs is one of the content that Vietnam Government committed according to WTO’s agreement. Therefore, the Government, the Ministry of Finance and the General Department of Vietnam Customs has expanded electronic customs procedures at the local and urban Bureau of Customs, so that the customs operations can be reformed in accordance with standards of modern Customs Offices in the region and all over the world. The implementation of E-Customs procedures plays an important role in strengthening trade, especially import-export activities through simple, convenient, transparent customs procedures, reducing the clearance time and costs for enterprises, saving human resources for both Customs Authorities and enterprises. However, in the past the implementation of E-Customs procedures experienced some difficulties such as software error declarations, frequent traffic congestion. Besides, many enterprises have to return at night to transmit electronic declarations, there are still some troubles with Customs Officers, harassing E-Customs procedures when dealing with non-profit purposes. Some civil servants are still not ready for enterprising to assign tasks extra time, this is not facilitate for businesses, it’s still have not many electronic sewing such as tax collection, tax refund, tax collection... in business and firms must contact directly with customs that easily lead to negative clearance even slowly, cause difficulties for businesses Topic: "The effect of factors on customer satisfaction in E-Customs procedures at the Ho Chi Minh City Customs Department, Vietnam" was selected for study to find out solutions in order to improve the electronic customs procedures quality. Thereby, It can be an important element contributing to accelerate the modernization and reform of administrative procedures of Customs Department in Ho Chi Minh, meet the demand of development and economic integration of the city.

碩士<br>中國文化大學<br>國際企業管理研究所<br>88<br>In order to meet the government’s trade policies and develop Taiwan into an operations center for the Asia Pacific region , starting from November 7th 1994, the bureau commenced the implementation of Full Automation System For Sea Cargo Clearance. Utilizing E.D.I (electronic data interchange), the importer, exporter and related parties transmit all paperwork electronically to the Customs and relevant government agencies through the Trade-Van, eliminating the need to do it manually. This move has brought about a dramatic revolution in customs operations. The Benefits of Automated Customs Clearance: (1) The time needed for clearance is greatly shortened; the flow of goods improved; the operating cost cut, and competitiveness enhanced. (2) Customs operations are expanded around the clock, the workload more effectively dis-tributed and the bottlenecks alleviated. (3) The customs clearance process is simplified, increasing the capacity for processing declarations, and conserving manpower. (4) Customs operations are made more “open,” raising the quality of service and elimi-nating human error. (5) The whole system improves the national image by meeting international trends in cus-toms operations.

碩士<br>義守大學<br>管理學院碩士班<br>97<br>The integration of information system among industry of supply chain has almost completed through technical improvement recently in Taiwan. Although electronization of the commercial papers sending to forwarder or customs broker already, the form has not been unified, unable to examine and clear customs with current signing the document transforms each other directly. Moreover, It causes no efficiency for materials project (invoice, document, declaration form , shipping bill ,etc.) double keyed in and clear customs. This research is to understand the origin and development of the Custom, detect the history of Kaohsiung Customs, apply the theory of CRM into the research, and probe into the efficiency of electronic commerce of custom and automated clearing. The main purpose of this research is to investigate the correlation among expectation service quality、perceptions service quality service and the differences in service quality in customs clearance agents. After T-test and ANOVA analyzed with the statistical analysis program, we bring the characteristics of customers into service quality and find the characteristics of customers and expectation service quality in gender and academic credentials were conspicuous relevant influential. Moreover, the characteristics of customers and perceptions service quality service in gender and academic credentials were conspicuous relevant influential. However, the characteristics of customers and the differences in service quality in marriage and academic credentials were conspicuous relevant influential.

碩士<br>國立中興大學<br>應用經濟學系所<br>101<br>Customs has begun to develop the policy of Cross-Regional Customs Declaration since 2002; however, the promotion process did not go as smoothly as we expected. National Customs Broker Association opposed the policy because it will change the industrial structure and affect the livelihoods of employees. Because the goal of trading without boundaries and trade facilitation, Cross-Regional Customs Declaration will become a trend in the future. Due to lack of research on this subject until now; therefore, this thesis was to explore the influential factors for Customs Broker to adopt Cross-Regional Customs Declaration. First, this research will find out the cognition of Customs Broker on Cross-Regional Customs Declaration and effect of Cross-Regional Customs Declaration on Customs Broker. Secondly, this study will analyze cognitive factors and influential factors. Third, it will also analyze correlation between Customs Broker of different background and cognitive factors and influential factors. Furthermore, correlation between cognitive factors and influential factors will be analyzed. Finally, the research will propose suggestion for Customs Broker and Government. This study had five dimensions of cognition and seven dimensions of effect through data collection, interviewing experts and my personal experience in this area. By factor analysis regard to 116 valid questionnaires, the results obtained in dimensions of cognition which included three cognitive factors of market demand cognition, policy benefit cognition and cognition of customs clearance operation . The results obtained in dimensions of effect which included four influential factors of operating process and quality, management strategy and risk, professional competence on Customs Broker, operation performance. The conclusions were drawn as follows: 1.Most Customs Brokers agreed that Cross-Regional Customs Declaration is positive for broker industry, but it also brought a great impact on industrial environment. 2.Most Customs Brokers didn’t absolutely agree that present is the right moment to fully implement Cross-Regional Customs Declaration, and thought the operating procedure is not effective. 3.The correlation between cognitive factors and influential factors is high. 4.The scale of Customs Brokers and their expectation of implementation will result in difference of cognition and influential factors. 5.How well the Government plans relevant measure to improve expectation of implementation will be a key matter for promoting Cross-Regional Customs Declaration.

碩士<br>美和科技大學<br>企業管理系經營管理碩士班<br>104<br>Customs activities play an indispensible role in the development country, especially in the process of international integration which requires all sectors to have a proper adjustment to be able to meet the demands of customers. In order to achieve that target, there is a need to understand the satisfaction of current customers, the extent to which they are satisfied with customs service. In a major economic region in the South of Vietnam as Tay Ninh, that need is more essential than ever, which motivates the author to carry out the research. Based on the theories about the public service, service quality, customer satisfaction, and applying model of Parasuraman about service quality, the author suggested seven hypotheses about the positive relationship among tangible factor, customs staff’s responsiveness, reliability, assurance, empathy, transparency, service quality, and customer satisfaction. The research was conducted using both qualitative and quantitative method. The data collection was conducted from October 4th to November 1st, 2015. The survey was conducted by designing online questionnaire on the Internet and sent to the respondents to reply online and information will be recorded into the database, or distributing the questionnaire to the respondent and receiving result after being completed. After analyzing 229 suitable questionnaires, using SPSS 16.0 such as Cronbach Alpha, EFA, regression, Pearson, the author found that all hypotheses which are there is a positive relationship between service’s tangible factor, customs staff’s responsiveness, customs service’s reliability, customs department’s assurance, customs department’s empathy, customs department’s transparency and service quality, between service quality and customer satisfaction are supported. From the results, some suggestions are given out in order to help Tay Ninh customs department improve their activities.

碩士<br>國立中山大學<br>高階公共政策碩士班<br>101<br>During the global deployment and management process, besides a proper and justified cargo clearance procedure, the Customs is also obligated to promise the effectiveness of it as time taken to release is a kind of capital. 　　The author, as a senior officer, has been working for a long time in the department of cargo examination and valuation in the Kaohsiung Customs. As a result, the relevant working experience inspired the author to measure and monitor clearance performance with a view to identify different factors that affect the procedure from the ankle of officers working in aforementioned departments in Kaohsiung Customs. 　　In this thesis, questionnaires are the main research tool. After assessing customs brokers’ and customs officers’ views, recommendations can be implemented to strengthen both the aspects of customs operational environment and expertise by means of research hypotheses and experimental findings. The recommendations can not only make more efficient the clearance rate, but also increase service satisfaction with the aim of achieving a multiplier effect. With respect to estimating customs officers’ suitability for goods examination and valuation, those who have science and engineering expertise, relevant expertise in tariff chapters, a positive learning and working attitude, and excellent ability in foreign languages (especially English) ability are considered preferentially. Education, gender and ranking are less important considerations. For those who are responsible for goods examination and valuation, a reward system and elimination of unsuitable officers should be implemented to create win-win results.

碩士<br>國立高雄海洋科技大學<br>航運管理研究所<br>98<br>At present, customs clearance emphasizes on internationalization, modernization, convenience and transparency. To enhance overall national competitiveness, the service quality of customs in the clearance operation is very important. The purpose of this study is to discuss the improvement of service quality of customs. Based on features of clearance operation and the relevant literature, the customer requirements from customs brokers were first investigated. The service operations of customs clearance were then examined from the viewpoint of the organizational structure and operational procedures of customs. Based on the customer requirements and the service operations, a Quality Function Deployment (QFD) model was then constructed for customs organizations to improve their service quality. As an empirical study, the services of Kaohsiung Customs Office (KCO) and its customers were investigated to validate the model. The results indicat that the top five service operations that need to be improved for KCO are information system of customs clearance, trainings, categorization and valuation of importing cargos, categorization and valuation of exporting cargos and internet system. The results could provide practical information for KCO to make policies for improving their service operations. Furthermore, the QFD model may also provide academic information for further relevant studies.

碩士<br>逢甲大學<br>國際經營與貿易學系<br>107<br>Taiwan is an island country with limited natural resources. The growth of the economy is dependent largely on international trade. Thus, international transportation has always been a focused factor for Taiwan in terms of promoting economy growth. For international transportation operations, customs clearance is a vital sector and has direct impact on the operations. However, custom's efficiency and quality are often affected by the need for investigating smuggling of illicit goods due to the complexity of the goods. There, Taiwan Customs has always strived to identify and enhance factors that would improve and benefit custom clearance. This study focuses on collecting and analysing relevant literature to identify the impact of the application of RFID on customs clearance efficency. A questionaire based on the variable identified is then composed to collect relevant statisical data. These data are then analysed by using the fuzzy Delphi method and causal explantion DANP analysis method to determine the variable's impact on customs clearance efficency. Finally, the VIKOR method is used to assist decision makers in making judgments with particular score modalities. The results of this study construct a "benefit impact factor assessment model", which includes five major dimension and 20 criteria. As far as the overall structure is concerned, “cost” is considered as the most important and vital factor and should be given priority when planning a project. Other factors to be weight include “technicality”, “safety”, “national assistance” and “convenience” in the respective order.

碩士<br>美和科技大學<br>企業管理系經營管理碩士班<br>107<br>This research was conducted to analyze situation and find out limitations in risk management in the Quang Ninh Customs Department. In addition, the research also built the theoretical frame of factors affecting the effectiveness of risk management for imported and exported goods. 166 enterprises operating in the field of import and export in Quangr Ninh province were surveyed to examine để xác định the influence of 8 factors on the effectiveness of risk management in Quang Ninh Customs Department, including: International provisions in Customs field, Vietnam's legal policy system, Coordination between regulatory agencies, Technical facilities of the Customs office, Capacity of Customs officers, Inspection and supervision by the Customs office, Capacity of business and Socio-economic environment. The results of the data analysis show that Capacity of Customs officers, Vietnam's legal policy system and Technical facilities of the Customs office are the three most influential factors in the effectiveness of risk management in Quang Ninh Customs Department. Based on the above results, the study has proposed solutions and recommendations to improve the efficiency of risk management in customs procedures for imported and exported goods in Quang Ninh Customs Department.

Questo studio rappresenta un approccio a programmi accademici dedicati alle discipline doganali utilizzando la lingua inglese come strumento per armonizzarne i contenuti. Lo studio si suddivide in due parti. La prima dedicata alla progettazione di un ESP Syllabus for Customs & Excise, mentre la seconda parte descrive come questo progetto sia legato alle tre iniziative illustrate annexes e più precisamente: 1. Customs & Excise Professional Refresher Course 2. MA degree for Operational Managers/Leaders 3. BA degree in Customs Disciplines<br>This study outlines an approach for academic programmes dedicated to the customs disciplinary sector, using the English language as a vehicle to harmonize content and proposes a set of tools required to reach this goal. The study is divided into two main sections: the first devoted to the setting up of an ESP Syllabus for Customs & Excise which focuses on the following points: 1. English for Specific Purposes (ESP) - English for Academic Purposes (EAP) - English for Occupational Purposes (EOP) 2. Needs Analysis (Target Situation) 3. Needs Analysis Questionnaire 4. Curriculum versus Syllabus 5. ESP Syllabus for Customs & Excise In the second section, I describe how this Programme Design is linked to the three initiatives shown in annexes II – III and IV: 1. Customs & Excise Professional Refresher Course 2. MA degree for Operational Managers/Leaders 3. BA degree in Customs Disciplines The Annexes briefly introduce the World Customs Organization and in chronological order, the concrete activities of my three year PhD Course related to the setting up of Academic Programmes dedicated to Customs Disciplines. During this period I have participated directly in drafting the Master for Operational Managers/Leaders, the Professional Refresher Course in Customs & Excise, and the Bachelor in Customs Disciplines. I was an “observer” at the WCO Capacity Building Committee and Integrity Sub-Committee and acted as a member of a Steering Group created by the European Commission General Directorate for Taxation and Customs Union for the “Feasibility Study on an EU Academic Customs Programme” financed under the Customs 2013 programme in 2011.

Within the present South African context, we continue to be defined, threatened, controlled, sheltered and challenged by the factor of borders. While the border may be the separation of one nation from another, its is also a joint where people interact, trade and communicate. This forum emerges as a new hybrid landscape - a third space, where state and people meet beyond the separation of border. This project addresses the collective ambit of borderscape as a third space. It aims to develop a transnational space with appropriate permeability and synergy, integrating landscape, infrastructure and programme, while simultaneously capturing the efficiency and poetry of crossing the border, within the everyday. While prevailing trends continue to point towards heightened levels of border security, the accommodation of the everyday within the border experience, is a congruent priority. Questions of emphasis arise - challenging the direction and basis of borders

碩士<br>國立高雄師範大學<br>國文學系<br>105<br>Songqiong is one of the traditional festival customs, it’s also called “Song Qiong Gui”, “Gan Wu Qiong”, or “Song Wu Qiong”. At present, the earliest related records of songqiong customs could be found on Jingchu Chronicle, the activities was to take place on January 31th (Misoka) of Chinese lunar calendar. On this day, people worshipped the God of the poverty, prayed the poverty could leave and the prosperity would come. It symbolized ringing out the old year and ringing in the new year. As time goes by, the date for songqiong activities was different from beginning. It became more complicated and multiplex than before, and combined with other traditional customs. Ancient people were good at using daily habits and festival customs as the motif of literary creations, many literature works were talking about the true portrayal of life at that time. 　　As a part of the Misoka festival customs, there are many literary works about songqiong was preserved for posterity, the most famous one is Hanyu’s Song Qiong Wen, and it has a great influence on later generations. In Taiwan, Hakka people still keep songqiong customs, and the activities is usually held on January 3rd of Chinese lunar calendar. In addition, the Yingfu Songqiong Temple in Taoyuan Daxi, which keeps traditional songqiong customs, has a large number of religious followers. 　　The gist of this thesis is about the origin and change of songqiong customs, the circulate status and folklore in Taiwan. It’s also dedicated to analyze Chinese poetry, local chronicles, festival books and records in order to clarify the development of songqiong customs.

碩士<br>元智大學<br>資訊管理學系<br>94<br>Before Taiwan join to the WTO , the Taiwan government has a lot of promote for Air Cargo EDI , Sea Cargo EDI ,SO EDI etc . It meet a lot of problem , a major key issue is that the Customs Broker industry is not adopting the new edition custom information system, a lot of key factors will influence the Customs Broker industry to adopting the new edition custom information system, after the Taiwan government join to WTO, this industry will meet Taiwan government promote trade under the convenient environment , at least 1/3 more than customs broker not adopting the new edition custom information system . The study measures the key factors that influence the Customs Broker industry to adopting the new edition custom information system by innovative theory and logistic regression , It will try to present the recommendations for adoption of new edition custom information system to system supplier and Taiwan government . This research approach, adopt ways , such as interview , questionnaire investigation and quantitative analysis ,etc. separately. The research object, for the declaring at the Customs Broker industry at home. Sending 150 questionnaires altogether, the effective questionnaire retrieves 62 samples after pressing for, the rate of recovery is 41.33%. The results of the study show that the key factors considered by Customs Broker industry when they adopting the new edition custom information system as follows: 1) Industry’s environment; 2) Enterprise’s issue; 3) System’s issue ; 4) Supplier’s issue , etc . All of the 4 key factors need to more considered when Taiwan government want to promote a new policy for Customs Broker industry.

碩士<br>義守大學<br>管理研究所碩士班<br>95<br>Abstract The main purpose of this study is to investigate the influence of customs broker employee’s human relation to job satisfaction and compare it with that of office bureau. In addition, it includes the impact of job characteristics to customs brokers in order to make it more comprehensive. The study, with the tool of “ Job Diagnostic Survey” “Human Relation Questionnaire” “Minnesota Satisfaction Questionnaire”, collects 237 data from staffs of customs brokers in Kaohsiung area and Kaohsiung customs bureau. The major findings are as following : Staffs of customs services- （1）the personal attribute to job satisfaction is significant difference. （2）task identity of job satisfaction is insignificant difference. （3）human relation of job satisfaction is significant in correlation analysis. Staffs of public customs officials- （1）personal attribute to job satisfaction are insignificant difference. （2）skill variety and task identity to inner satisfaction that the sub-dimension of job satisfaction are insignificant difference. （3）personal attribute to all sub-dimension of job satisfaction is insignificant affection. Key Words: personal attribute, job characteristics, human relation, Job satisfaction