Dissertations / Theses on the topic 'International development comparison'

The title of this dissertation is "The development of concept of arbitrability - an international comparison". In this dissertation I will compare the approach towards arbitrability in Germany, the United States of America and South Africa and how it developed until today. I will further give a brief overview of arbitrability in Europe and Africa. I will start by giving a brief introduction of arbitration and the definitions of objective and subjective arbitrability. In this dissertation I will only compare the development of objective arbitration. For every country I will first discuss the respective provision in the arbitration act and then discuss certain subject matters, which need further considerations. Arbitrability of some subject matters developed in a particular way either in legislation or jurisprudence, which need further explanation and some are handled in a separate statute. The term objective arbitrability describes the capacity of a subject matter to be resolves in arbitration. In former times arbitration was not seen as an appropriate alternative to jurisdiction and often prohibited. This changed over the past decades, which I will outline. In most countries in Europe and in the United States are close to no boundaries of arbitration anymore. African countries still have more restrictions, but also take a more liberal stand. Particular attention is amongst others brought to the following subject matters: intellectual property, antitrust, insolvency, family matters, labour law and consumer protection. In the United States and in South Africa subject matters which concerned public policy or involved public interests, such as antitrust, were restricted from arbitration for longer. This changed when legislators and jurisdiction gained trust in arbitral tribunals and statues and sets of rules for the conduction of arbitration were established. I will conclude that the general development to a greater scope of arbitrability is a welcomed progression. In the conclusion I will discuss the arbitrability of disputes involving public authority, family disputes and consumer and employers. In these areas arbitrability still needs further development.

Different types of governance structures exist and operate in tourism, with these approaches always changing as they develop into more suitable or effective forms by adjusting to specific contexts and situations. Consequently, collaboration and partnerships have become a key element of destination management, with an increased recognition of the range of stakeholders who have an interest in tourism planning and development. Ideally, these partnership arrangements would ensure relevant stakeholders from government, business and voluntary sectors are engaged in decision making. However, difficulty in accommodating a wide variety of interests within collaborative governance structures is apparent, often culminating in conflict and power imbalances between stakeholder groups. The structures and representation mechanisms in place appear to be crucial in enabling a balanced perspective and effective representation of the destination community. Therefore, collaborative approaches need to be examined within broader notions of governance, with an examination of the appropriate role of government and the changing relationships and expectations between government and communities. The purpose of this study was to analyse and interpret governance approaches in tourism from an international perspective, addressing the need to understand the relevant structures, processes and the implications for stakeholder representation in the different approaches of governance. This study employed a qualitative comparative case study methodology, with case studies explored from York (United Kingdom) and Seville (Spain), involving a total of 42 interviews with key informants. Two approaches to tourism governance were examined and were found to differ in their representation and participation of stakeholders. The research identified a framework for stakeholder collaboration centred on the engagement of networks and associations within a destination governance approach. Finally, and as a consequence of the analysis, a framework for evaluating tourism governance structures is outlined and contributes both a method and a perspective that is available to evaluate governance arrangements in other tourist destinations.

Biochar represents a new approach to fight global warming through its ability to reduce carbon dioxide emissions by carbon fixation. It has been proven to be efficient in increasing harvest through the effects of increasing WHC, pH level and the uptake of nutrients. Sweden has 12 biochar production facilities and therefore represents an interesting biochar developer. In this report, Different field studies on the use of biochar were compared both in Sweden and internationally. The field studies were identified based on crop type, soil type, climate, feedstock and pyrolysis method. Stockholm Stad was even observed as a consumer of biochar that is supplied by Stockholm Exergi in Sweden. Varying results have been observed on effects of biochar, mainly due to the different conditions in which it is applied. Due to the variable effects of biochar on the observed factors, it is recommended for the capability to customise the biochar by choosing the specific pyrolysis method and the type of feedstock. To have a better understanding and ability to customise biochar more extensive information is needed on biochar use and application in different areas. Biochar seems to respond most effectively to nutrient poor soils in both agriculture and forestry. Tropical and boreal forest seem to benefit the most from biochar application compared to temperate zones.<br>Biokol fungerar som en kolsänka och är en metod att bekämpa klimatförändringar. Det har även visat sig vara effektiv inom jordbruk då den ökar skörden genom att förbättra jordens vatten hållfasthet,näringsupptag samt öka pH. Sverige är ledande i biokol med 12 producerande faciliteter och därmed incitament att utveckla biokol. I rapporten jämförs olika fältstudier i Sverige och internationellt. Fältstudierna var baserade på grödan, jordtyp, klimat, råmaterialet och pyrolys metoden. Varierande resultat har observerats kring biocools användning och detta beror på de olika faktorerna där biokol applicerats. Därmed rekommenderas det att biokol skräddarsys genom bland annat specifik pyrolys metod och råmaterial. Mer omfattande information kring biokol använding i olika området krävs för att kunna skräddarsy biokol. Biokol verkar dock mest effektiv inom näringsfattiga områden både inom jordbruk och skog,specifikt boreala och tropiska zoner.

The global financial and food crisis of 2007 and 2008 was followed by a surge in foreign interest and investment in African agriculture. Renewed global interest in African agriculture was also accompanied by an increase in international efforts to influence domestic agricultural policies, including in Ghana. In the context of an increasingly globalised food regime and integrated commodity markets, this thesis answers the question: to what extent do international actors impact domestic agricultural policies in Ghana? Policy 'impact' is understood as the marked influence that international actors have on policy goals and the resources, institutions, and knowledge used for achieving them. This thesis compares case studies of cocoa and rice policy over two different periods in Ghana's recent history (1983-1995 and 2003-2012) to understand how international actors use their power and resources to impact agricultural policies. The comparison of cocoa and rice policy is used to address two gaps in existing literature by examining how the impact of international actors relates to: 1) the political economy for a specific crop; and 2) the interaction between actors at international, national and local levels. Findings from the comparative analysis are then used to test existing theories for how international actors influence government policy in Africa more generally. In particular, findings provide new insights into how the impact of international actors on African agricultural policies is strongly associated with the effect of policy decisions on the longer-term political economy for a particular crop.

The paper examines significance of institutional environment for agricultural production. It adds to the extensive research of agricultural production functions. First, it reviews relevant theory of institutional economics that explains how institutions contribute to productivity in general, especially if interpreted as economic freedom. Then, a model of agricultural production is presented, which explains aggregate agricultural production using various inputs, as well as variables representing institutional environment. Results concerning elasticities of material inputs (land, labor, capital) are consistent with previous research. The paper proves some significance of institutional variables. Finally, it suggests some directions for further research.

The goal of improving student achievement is of paramount interest to all public schools. The focus of this research was to determine the difference between inquiry based teaching strategies and student achievement. Additionally, the researcher investigated the origin of inquiry based teaching knowledge and International Baccalaureate Primary Years Programme (IBPYP) affiliation. IBPYP affiliation was studied due to the nature of the IBPYP as an inquiry based philosophy of teaching. The McGill Strategic Demands of Inquiry Questionnaire (MSDIQ) was used to determine teacher beliefs of inquiry based teaching strategies. Student achievement was measured using Florida Comprehensive Achievement Test 2.0 (FCAT 2.0) levels. Results from the MSDIQ indicated strong beliefs among participants of inquiry based teaching indicators within three domains: planning, enactment, and reflection. The researcher recommended further research into the origin of inquiry based teaching strategies knowledge to determine accurate professional development from districts that require inquiry based teaching strategies in evaluation systems. In addition, further research was recommended to determine the relationship between IBPYP affiliation and student achievement.<br>Ed.D.<br>Doctorate<br>Teaching, Learning and Leadership<br>Education and Human Performance<br>Educational Leadership; Executive Track

Magister Legum - LLM<br>This research acknowledges that although literature abounds on development assistance in general, not much has been published yet on Cameroon specifically. Therefore, this mini-thesis seeks to contribute to fill this gap. Moreover, it aims to examine both development assistance legislative frameworks in Cameroon and above all to compare them in order to find out which development assistance approach is the most aligned in terms of international obligations relative to human rights and economic development. The IMF-World Bank’s Comprehensive Approach to debt Reduction, (the HIPC Initiative), and China’s White Paper on Foreign Aid have been specifically chosen for this research for two main reasons: first, these two international instruments are significantly impacting upon and reshaping Cameroon’s political, social and economic development architecture since Cameroon economic crisis exists till today; and secondly, to enlighten the public, academicians, policy makers, on development assistance in Cameroon given that legal sources on the topic exist but mostly unpublished and inaccessible Therefore this research will be restricted to the period from Cameroon’s economic crisis in 1980 up to 2014. Given the limited availability of primary legal sources at both the international and domestic levels, this research will primarily look at HIPC Initiative Agreement and the Chinese White Paper on Foreign Aid. Moreover, this study will be conducted in form of the available HIPC documents and reports on Cameroon regularly published by the staff of IMF and the World Bank and specifically the HIPC Decision Point Document and the HIPC Completion Point Document of Cameroon. In addition, this study will rely on primary legal sources relative to states international obligations regarding human rights and economic cooperation such as, the UDHR (10 December 1948), the ICCPR (16 December 1966), the ICESCR (16 December 1966) and the Declaration on the Right to Development (4 December 1986). In the case of China’s development assistance approach, given that neither China nor Cameroon release specific bilateral treaties or agreements related to their development co-operation and the fact that documents and publications relative to Cameroon’s development assistance are mostly unpublished and inaccessible, this study will principally focus on the Chinese White Paper on Foreign Aid. It will also look, amongst others, at the Beijing Declaration of the FOCAC (2004), the White Paper on China-Africa Economic and Trade Co-operation (August 2013). Moreover this research will be complemented through secondary sources such as books, journals articles, report, working papers, press reviews, drafts, deliberation of international conferences and international summits, and internet sources

The regulation of hedge funds has been at the centre of a global policy debate for much of the past decade. Several factors feature in this debate including the magnitude of current global investments in hedge funds and the potential of hedge funds to both generate wealth and destabilise financial markets. The first part of the thesis describes the nature of hedge funds and locates the work in relation to four elements in existing theory including regulatory competition theory, the concept of differential mobility as identified by Musgrave, Kane’s concept of the regulatory dialectic between regulators and regulatees, and the concept of unique sets of trust and confidence factors that individual jurisdictions convey to the market. It also identifies a series of questions that de-limit the scope of the present work. These include whether there is evidence that regulatory competition occurs in the context of the provision of domicile for hedge funds, what are the factors which account for the current global distribution of hedge fund domicile, what latitude for regulatory competition is available to jurisdictions competing to provide the domicile for hedge funds, how is such latitude shaped by factors intrinsic and extrinsic to the competing jurisdictions, and why do the more powerful onshore jurisdictions competing to provide the domicile for hedge funds not shut down their smaller and weaker competitors? The second part of the thesis examines the regulatory environment for hedge funds in three so-called offshore jurisdictions, specifically the Cayman Islands, Bermuda and the British Virgin Islands, as well as two onshore jurisdictions, specifically the United Kingdom and the United States. The final section presents a series of conclusions and their implications for both regulatory competition theory and policy.

Cette thèse porte sur le processus de défaillance des entreprises en Tunisie. L’objectif est d’étudier le sujet d’un point de vue, à la fois, macroéconomique, microéconomique et juridique. Le travail est précédé d’une revue de la littérature axée sur les principaux intervenants dans le processus de faillite : les débiteurs, les créanciers et la législation en matière de faillite.La première partie propose une synthèse des résultats de nombreux travaux de recherche se rapportant, d’une part, aux différentes stratégies fixées par les débiteurs et les créanciers en vue de protéger leurs propres intérêts et d’autre part, à l’efficacité des procédures collectives dans la prévention des éventuelles utilisations opportunistes de la loi. Dans un second temps, la thèse traite le sujet d’un point de vue macroéconomique en cherchant à déterminer l’effet des fluctuations macroéconomiques sur le taux de défaillance en Tunisie sur la période allant de 1997 à 2010. Des variables spécifiques au cas tunisien et exprimant au mieux l’importance des secteurs de l’industrie et du tourisme dans l’économie tunisienne ont été considérées dans le modèle en plus des variables communément utilisées dans la littérature et qui ont prouvé leur rôle relativement significatif dans l’explication des taux de défaillance.La troisième partie de la thèse se concentre sur le niveau d’efficacité des procédures collectives tunisiennes dans la résolution du problème de défaut de paiement. Son efficacité est étudiée de point de vue : i) création de valeur et ce en termes de recouvrement total des créanciers à travers la maximisation de la valeur de l’entreprise défaillante, et ii) recouvrement des créanciers sécurisés. L’intérêt particulier porté sur la classe des créanciers sécurisés (notamment les banques) est justifié par l’importance du secteur bancaire dans le financement des entreprises en Tunisie et par conséquent dans le développement de l’économie tunisienne.La dernière partie de la thèse propose une analyse approfondie de la loi de faillite tunisienne dans le cadre d’une étude comparative avec 18 autres pays européens et non européens.A travers une approche « Law and Finance », dix indices juridiques ont été construits pour « mesurer » dix fonctions de Droit de faillite. Ensuite, des analyses univariée et multivariée ont été menées pour dégager les points de similarité ou de disparité entre les différentes lois de faillite<br>This thesis focuses on the Tunisian bankruptcy process. The objective is to treat the subject from a macroeconomic, microeconomic and legal point of view. The work is preceded by a literature review focused on the main actors in the bankruptcy process: debtors, creditors and bankruptcy law. The first part provides a summary of many research results relating on the one hand, to the different strategies set by debtors and creditors to protect their own interests and on the other hand to the effectiveness of the procedures in preventing any opportunistic uses of the law. In the second part, we seek to determine the effect of macroeconomic fluctuations on the failure rate of businesses in Tunisia over the period 1997-2010. The selected variables are those that have been frequently used in the literature and that showed their significant impact onto the rate of corporate failure. Other original variables, more specific to the Tunisian case were considered to account for the importance of industry and tourism sectors in the Tunisian economy. The third part of this thesis focuses on the efficiency of bankruptcy procedures in Tunisia, a country characterized by the importance of its banking sector. We gathered original and unique information on Tunisian firms that went bankrupt between 1995-2009. We find that the Tunisian reorganization procedures are able to generate substantial recoveries, but those are mainly captured by the preferential claims (employees and public claims). This is coherent with the authorities’ willingness to improve social protection, but this raises concerns as the Tunisian firms are mainly financed by bankers. Our analysis shows that the secured creditors are poorly protected under bankruptcy: they rank almost last in the priority order of repayment, and their recovery rate is similar to one of the unsecured creditors. We also find that the rather high level of recovery rate is mainly attributable to the reorganization procedures. We finally find that the court’s choice between reorganization and liquidation is not influenced by the structure of claims. Thus, in Tunisia, the creditors are losing hand once bankruptcy is triggered.To better understand the characteristics of Tunisian bankruptcy procedures, the last part of the thesis offers a comparative study of Tunisian bankruptcy law with 18 other European and non-European countries. Ten legal indexes were constructed through "Law and Finance" approach to "measure" ten functions of bankruptcy law.Univariate and multivariate analyzes were conducted to identify the similarity or disparity points between the various bankruptcy laws

Die Arbeit rekonstruiert jugendliche Mitgestaltung und jugendkulturelle Artikulationen in westdeutschen Schulen entlang eines umfassenden Bestandes an Schülerzeitungen. Zur Mitgestaltung der Schulgemeinschaft und zum Erlernen demokratischer Handlungsweisen wurden Schülerzeitungen von den Alliierten zusammen mit der Schülermitverantwortung (SMV) insbesondere an Gymnasien eingeführt. Erstmals wird hier auch die Entwicklung der Schülerzeitungen in der ersten Hälfte des 20. Jahrhunderts nachgezeichnet. Schülerzeitungen zeugten gegenüber der Schülermitverantwortung (SMV) von deutlich unproblematischer und erfolgreicher zu etablierenden Mitgestaltungs- und Artikulationsmöglichkeiten und trugen zur Entwicklung von stärker durch Liberalisierung und Partizipation geprägte Schulkulturen bei. Dies wird für prägende Themen in der behandelten Zeit dargestellt: mit Blick auf (1) die Diskussion von Technik und naturwissenschaftlich-technischen Entwicklungen während des Kalten Krieges, (2) auf die Beschäftigung mit den USA und ihrem kulturellen Einfluss sowie (3) auf die Auseinandersetzungen mit jugendkulturellen Entwicklungen. Die zunehmende Öffnung der Schule für jugendkulturelle Ausdrucksweisen wird sowohl thematisch als auch auf materieller Ebene untersucht. Dazu wird u. a. die symbolische Kommunikation auf Titelblättern von Schülerzeitungen analysiert. Die dargestellten produktiven Bemühungen um Meinungsfreiheit in der Schule verdeutlichen auch die Bedeutung von Schülerzeitungen für das Lehrer-Schüler-Verhältnis. Die Arbeit bekräftigt die Relevanz von Schülerzeitungen für die Rekonstruktion von Jugendkulturen bzw. peer cultures im schulischen Raum sowie als ertragreiche Quelle für die Jugend- und Schulforschung. Schülerzeitungen sind darüber hinaus ein internationales und auch transnationales Phänomen. Für weitere Forschungen wird daher zudem ein erster umfassender Forschungsbericht zu Schülerzeitungen in Westeuropa, in der DDR und in den USA gegeben.<br>This doctoral thesis reconstructs youth participation and youth-cultural articulations at West German secondary schools. After 1945, the Allies introduced student newspapers along with student councils in order to foster the acquisition of democratic behaviors and codetermination of the school community. This project first offers a thorough documentation of the development of student newspapers in the first half of the 20th century, and then focuses on their development in the 1950s and 1960s. By the mid-1950s, the editors of the student newspapers had claimed independence vis-a-vis student councils. Student newspapers, meanwhile, bespoke far less problematic, and more successful, potentials for participation and youth-cultural articulation. They thereby contributed to school cultures more strongly influenced by liberalization and participation. The following defining themes from the era are presented in these articles: (1) the discussion of technology and natural science/technical developments during the cold war, (2) engagement with the USA and its cultural influence, and (3) involvement with youth-cultural developments. The increasing opening of schools for youth-cultural forms of expression is examined on both thematic and material levels. In addition, newspaper elements such as the symbolic communication in title pages will be analyzed. The productive efforts toward freedom of opinion in schools show the importance of school newspapers in terms of the teacher-student relationship and the development of participatory structures in schools. This project underlines the relevance of school newspapers for the reconstruction of youth cultures and peer cultures in schools in addition to being sources for youth research and school research. Moreover, school newspapers are an international and transnational phenomenon. Areas for further research are indicated in a literature review for Western Europe a consideration of the GDR and the USA.<br>Cette thèse reconstruit la participation des jeunes et les articulations culturelles des jeunes dans les écoles ouest-allemandes à travers une collection de plus de 7 500 journaux scolaires archivés à la Bibliothek für Bildungsgeschichtliche Forschung (BBF) de Berlin. Afin d'aider à façonner la communauté scolaire et d'apprendre à agir de manière démocratique, les journaux scolaires ont été introduits après 1945 par les Alliés en collaboration avec le conseil des élèves, en particulier dans les écoles secondaires. Ce faisant, certaines préformes réussies du passé ont été poursuivies. Pour la première fois, cet ouvrage retrace l'évolution des journaux scolaires dans la première moitié du XXe siècle, puis se concentre sur les développements des années 1950 et 1960. A partir du milieu des années 1950, les rédacteurs en chef des journaux de l'école ont revendiqué avec succès leur indépendance vis-à-vis du conseil des élèves, dont les possibilités de codécision ont été désillusionnées à un stade précoce. Contrairement au conseil des élèves, les journaux scolaires ont témoigné de possibilités de co-design et d'articulation à établir nettement moins problématiques et plus fructueuses et ont ainsi contribué au développement de cultures scolaires plus fortement influencées par la libéralisation et la participation. Il est présenté dans le présent document pour les thèmes de formation au cours de la période couverte : en vue (1) de la discussion sur la technologie et les développements scientifiques et techniques pendant la Guerre froide, (2) de l'occupation avec les Etats-Unis et son influence culturelle, et (3) des confrontations avec les développements culturels des jeunes. L'ouverture croissante de l'école aux expressions culturelles des jeunes est examinée tant au niveau de la thématisation que sur le plan matériel sous la forme d'une analyse des artefacts. A cet effet, la communication symbolique sur les pages de titre des journaux scolaires sera analysée. Les efforts productifs présentés pour la liberté d'opinion dans les écoles illustrent également l'importance des journaux étudiants pour la relation enseignant-élève et le développement de structures participatives dans les écoles. Les travaux confirment la pertinence des journaux scolaires pour la reconstruction des cultures des jeunes ou des cultures des pairs dans les écoles et en tant que source productive pour les jeunes et la recherche scolaire. Les journaux scolaires sont également un phénomène international et transnational. Pour des recherches plus approfondies, ce document fournit un premier rapport de recherche complet pour l'Europe occidentale ainsi qu'une présentation pour la RDA et les Etats-Unis.

The African Development Game is a role playing simulation developed to demonstrate the difficulties six African countries face in reaching the Millennium Development Goals. The game has been played in three different countries, South Africa, Sweden and Finland, to examine its utility as a learning tool for students who are unfamiliar both with the Millennium Development Goals and the problems of African development. Analysis of the games played in South Africa and Sweden. is based on a comparison of student reflections supplemented by participant observation and spreadsheet information of economic performances. Marked differences in the types of learning and success in repaying debt were observed between the two groups of students. They all commented, however, on the effectiveness of the role play as a learning tool.

碩士<br>元智大學<br>管理研究所<br>91<br>The Aerospace Industry Development in Taiwan in Comparison with International Counterparts Student : Shun-Teng Hsu Advisor : Dr.Wen-Chung Guo Graduate School of Management. Yuan-Ze University Abstract Among the strategic development oriented industries in Taiwan, aerospace industry has constantly held the limelight. Characterized by technology-, labor- and capital-intensive attributes, aerospace industry is powerful in chain effect, capable of bring the entire industry and technology of the nation into an overall upgrade. How to integrate the existent industrial resources into the momentum to develop the aerospace industry? The answer to this question suggests a vitally important lesson confronting Taiwan at the moment. This thesis is intended to compare Taiwan with the American, European and Asia-Pacific counterparts─Mainland China, Japan, S. Korea and Singapore which have heavily developed the aerospace industry. Through the comparison, it is hoped to yield the orientations for Taiwan to develop aerospace industry in the future. In observation of the American, European counterparts, it comes to the finding that Boeing, by its multifaceted production and prompt introduction of the latest high-technology products, has taken the lead in the world markets for decades long. Airbus of Europe, by the powerful leadership core, flexible marketing strategies and firm resolve in strive for technological lead, has successfully landed in the American markets and set up the Airbus Fleet. In Asia, China has taken advantage of its huge domestic markets to lure foreign counterparts into technological cooperation and thus gained extensive experiences in manufacturing technologies and assembling. Japan boasts its intensive manufacturing systems and underlines the joint efforts from the academic, business and government leaders to upgrade the aerospace level. S. Korea took advantages of the chances in military airplane procurement to gain huge chances of industrial cooperation. Singapore, by its sky liberalization policy and domination of the regional markets, has lured foreign entrepreneurs into investment in aerospace industry development in its territories. Republic of China on Taiwan is advised to integrate its domestic aerospace industry resources, set up sound organization with conforming powers and responsibilities and intensify international division of labor. It is, meanwhile, advised to strengthen the development of the niche items of the value chains, notably airplane maintenance, modification, navigation systems so as to play a significant role in the world aerospace industry camps. In market development, the Taiwan government is advised to continually help boost “military airplane” oriented policies as a means to lay solid foundation of aerospace industry in this country.

碩士<br>臺北市立教育大學<br>教育行政與評鑑研究所碩士班<br>93<br>The study aims to discuss positioning of Taiwan’s human capital stock in the international comparison and its developmental trend for the next three years. The subjects are 72 countries which have no missing value on 12 indicators concluded from World development indicators, Human Development Report, Global Competitiveness Report and Finland Statistic Bureau. The Study firstly adopts LISREL to examine human capital stock’s latent structure. Besides, the study uses cluster analysis to differentiate cluster membership and examined it’s correctness by discriminant analysis and its validity by one-way ANOVA. Furthermore, the study uses principal analysis to construct human capital stock composite index. Finally, the study uses ARIMA to predict developmental trend of Taiwan’s human capital stock in the next three years. The major findings are illustrated as below: 1. Human capital stock is a multi-dimensional structure including four dimensions and twelve indicators. Health dimension includes health expenditure, crude birth rate and crude death rate. Education dimension includes secondary gross enrollment ratio, tertiary gross enrollment ratio and public expenditure on education. Migration dimension includes net migration rate and brain drain. Technology performance dimension includes per capita high-technology exports, high-technology expert rate and government ICT prioritization. 2. Human capital stock indicators can effectively differentiate cluster membership. 72 subjects can be divided into three clusters including cluster of high human capital stock (25 subjects), cluster of middle human capital stock (16 subjects) and cluster of low human capital stock (31 subjects). 3. Taiwan belongs to the cluster of high human capital stock and the percentile rank of the composite index is 72.03, tenth out of 72 subjects. The percentile rank of health dimension is 79.42, sixth out of 72 subjects. Education dimension’s percentile rank is 67.76, twenty-fourth out of 72 subjects. Migration dimension’s percentile rank is 61.58, twenty- third out of 72 subjects. Technology dimension’s percentile rank is 79.35, fifth out of 72 subjects. 4. Regression Analysis shows that four dimension of human capital stock can explain 77.0% of per capita GDP’s variance. 5. The trend of Taiwan’s human capital stock in the next three years is gradually upwards. Based on the major findings, the study provides suggestion for reference of policy-making and the further research.

碩士<br>元智大學<br>資訊社會學碩士學位學程<br>99<br>The strengths of EVs are clean, efficiency and energy interchangeability, but the problem of a short driving distance, vehicle weight and the high cost are still need to be solved. Therefore, many countries make the EV industry policy includes energy saving and carbon reduction, the EV industry declaration, R & D and infrastructure, purchase subsidies and tax incentives to improve the development of EV . In order to help us understand the global trends of EV industry, the study will focus on the electric vehicle industry in the European Union, the United States, Japan and China. Realizing the development strategies of EV and national policies and trying to make a comparison. The analysis will provide a reference for the future formulation and development strategies of EV. After the comparative analysis of the development strategies of EV and national policies, we come out the conclusions： 1. Infrastructure construction and build a new business model 2. High purchase subsidies and tax incentives are not the permanent solutions, the battery technology is most important factor 3. establishing inter-ministerial system to promote the development of EV

碩士<br>中國文化大學<br>體育學系運動教練碩博士班<br>101<br>This study collected the best score of ASIAN PARA GAMES and Paralympic Games at different levels (B1, B2, B3) of visually impaired women's track and field competition in six events in our country from 2004 to 2012 year, transforming raw data of the competition results of the field events and track into the same dimension to analyze variance with nondimensionalization. Results: First, visually impaired women's track and field for the Asian Games sets key development projects, B1 preference for the javelin, followed by 100 meters, followed by 400 meters; B2 level preference for the javelin, followed by 100 meters, followed by long jump; B3-level priority set to 100 meters, followed by 400 meters, then followed long jump. Secondly, the visually impaired the Woman 's Track and Field game of world set focus on the development project, B1-level priority is set to 100 meters, followed by 400 meters, and then followed by the discus; B2-level priority is set to javelin, followed by 100 meters, and then followed by the Shot Put; B3-level priority is set to javelin, followed by 100 meters, and then followed by the long jump.

Master thesis "BRICS Organization: Comparison of the Countries' Economies and Geopolitical Influence. Potential Development" describes the cooperation of Brazil, Russia, India, Russia and South Africa within BRICS international group. The countries show remarkable economic growth rates over the past years. This group of countries is believed to undergo the process of structural transformations and reach the level of world leading economies in a short time. This Master thesis evaluates BRICS countries from the perspective of political cooperation within the framework of the organization, assesses current economic and social performance of the member countries. The aim of this research is to indicate the main reasons for BRICS countries to unify into this international organization and to suggest the potential development of BRICS group. Powered by TCPDF (www.tcpdf.org)

碩士<br>國立臺灣大學<br>會計學研究所<br>106<br>Taiwan valuation standards are published one after another by Accounting Research and Development Foundation from 2007. In order to comprehend the formulation of Taiwan valuation standards, this paper will use International valuation standards (IVS) and China valuation standards as comparison subject. The comparison will base on Taiwan valuation standards and therefore the comparison will divide into twelve standards and one guideline. Moreover, in order to understand the amendment of Taiwan valuation standards, IVS and China valuation standards, this paper will compare new edition with old version of each one. Finally, this paper will introduce foreign valuation credentials and Taiwan valuation credentials to understand regulations and requirements about valuation credentials. The results show that, there are fewer differences between Taiwan valuation standards and IVS in the standards of equipment, financial instruments and discount cash flow than the others. There are fewer differences between Taiwan valuation standards and China valuation standards in the standards of engagement letter and working paper than the others. In addition, the extent of amendment of IVS and China valuation standards is larger than that of Taiwan valuation standards. Finally, when comparing foreign valuation credentials with Taiwan valuation credentials, the result shows that there are some deficiencies in Taiwan valuation credentials.

The promotion of science & technology and the creation of an enabling environment for countries innovation systems has been a growing worldwide trend in developed countries, with 21 out of 30 member countries of the Organisation for Economic Co-operation and Development (OECD) currently utilising some form of tax incentive program aimed at encouraging investment in research and development (R&D) by private industry. 1 Encouraging R&D and associated innovation is generally seen as an effective tool in advancing science and technology, which in turn leads to the creation of new products and services, an increase in international competitiveness of local business, direct foreign investment and social spin-offs in the form of increased employment and economic growth? R&D is, however, expensive and involves high levels of technical risk, with the costs and risk involved often outweighing the potential profit. Consequently, many businesses choose not to perform R&D, which has resulted in governments of most developed countries having implemented various incentives to encourage private business to undertake R&D. These incentives can take the form of either direct incentives (grants, soft loans, subsidies etc) or indirect incentives (such as tax incentives). Tax incentives effectively subsidise the costs of R&D, making it a more attractive and profitable alternative for business. Developed countries, including: the United States of America (US), the United Kingdom (UK), Japan, China, Canada and Australia have all adopted a combination of both direct and indirect incentives, with various tax incentive measures receiving much attention in the last 2 decades. In South Africa the legislation providing for R&D tax incentives has been substantially amended in recent years through a number of Taxation Amendment Acts,] culminating in the enactment of s lID of the Income Tax Act 58 of 1962 (the Act). The aim of this dissertation is to critically examine the current South Afi'ican tax incentive scheme as contained in sliD, focusing on the eligibility requirements of that incentive. In addition, the dissertation will highlight design features and characteristics of the incentive, particularly in respect of its generosity, predictability, simplicity, administration and targeting. 4 The design and characteristics of the South African incentive is then compared to those of three different countries: the UK, Australia and Canada.s Based on the analysis and comparison, certain lessons are identified for South Africa6 and various opinions are advanced on the effectiveness of the current structure and whether particular aspects of it could be improved going forward.<br>Thesis (LL.M.)-Unversity of KwaZulu-Natal, Durban, 2010.

碩士<br>國立政治大學<br>財政學系<br>104<br>The effectiveness of R&D tax credit is inconsistent in past literature, and many researchers believe one possible reason is the impact of dividend imputation credit. After imputation credit, it will increase the company’s incentive to pay dividend. Also, after R&D tax credit, it will increase the payment of R&D investment. So both of the policy will affect the effect of each other. In recent years in Taiwan, we experienced Statute for the Encouragement of Investment, Statute for Upgrading Industry and current Statute for Industrial Innovation, and their effect on investment suffered controversy. In Taiwan, we have not only R&D tax credit, but also the implementation of dividend imputation to relieve the problem of double taxation, so it becomes an important issue. This paper examines the unbalanced panel data of Taiwan and OECD from 1996 to 2014. Empirical results indicate that in the context of both R&D tax credit and dividend imputation credit compared to the other sample, the negative correlation is more significant between the dividend payments and R&D investment. It means when we implement both credits, the payments of dividend and R&D conflict more. This paper also examines Taiwan with respect to OECD countries, and the empirical results indicate that although the implementation of both credits, the positive correlation is more significant between the two payments in Taiwan. One possible reason is that the R&D tax credit in Taiwan is obviously more attractive than the dividend imputation credit. Therefore, I also use the sensitive analysis of difference in difference to examine this problem. However, it shows that after the implementation of dividend imputation in 1998 or R&D tax credit of Statute for Upgrading Industry in 2010, the relationship of payments doesn’t differ obviously.

According to growth theory, trade flows are an important determinant of a country growth rate since they allow technological progress, which is a crucial factor in productivity and competiveness gains, fostering both economic performance and growth. The main goal of this Dissertation is to study the impact that international trade had on the economic growth of Portugal and the Netherlands in the period 1970-2010. Although both economies are small open economies the result registered is distinct. For Portugal both exports and imports play a significant role, as for the Netherlands only exports show a positive effect on GDP.<br>De acordo com a teoria do crescimento económico o comércio internacional desempenha um papel determinante na taxa de crescimento económico de cada país, porque permite a difusão de progresso tecnológico levando a ganhos de produtividade e competitividade, que por sua vez promovem tanto o desempenho económico como o crescimento económico. O propósito desta Dissertação é estudar o impacto do comércio internacional de Portugal e da Holanda sobre o seu crescimento económico entre 1970 e 2010. Apesar de ambas economias serem pequenas economias abertas o resultado obtido é diferente. Para Portugal tanto as exportações como as importações têm um papel crucial, já no caso da Holanda apenas as exportações mostram um impacto positivo sobre o PIB.

碩士<br>中原大學<br>企業管理研究所<br>100<br>History never repeats, but is always surprisingly similar. Although The 2008 global financial crisis has become a part of history, the following is The 2011 European Debt Problem. These have increased the risk of international trading arrangement. Many traders may hence change their strategy. After the two financial storms, traders have to understand the issues to resolve them. In addition, following the trend of regional economic, traders have gradually changed their strategy because emerging market countries have more potential in development than important market countries. Will affect trade layout change. Therefore, the goal of this study is to discuss how traders can effectively understand the trade risks for different economic regions, and to enable enterprises to global distribution. This study is based on the past studies and research reports. And therefore aims to explore is trade risks and related variables are selected in this thesis, including (1) different Organization regional economic is divided into ‘8 countries of EU‘,’7 countries of ASEAN‘ and ’NAFTA‘. (2) different economic Organization is divided into ’G7‘, ’BRICs‘ and ’VISTA‘. (3) different GDP countries is divided into ’emerging market countries‘ and ’important market countries‘. (4) different Real GDP per Capita divided into ’High Income‘, ’Middle Income‘ and ’Lower Income‘. (5) Compared with 2009 and 2012 financial storm. This research adopts a questionnaire survey which recycles effective questionnaire 505 and finds that (1) different trade risk satisfaction in different Organization regional economic. (2) different trade risk satisfaction in different economic Organization. (3) different trade risk satisfaction in different GDP. (4) different trade risk satisfaction in different Real GDP per Capita. (5) different payment risk on 2009 and 2012.

Defence research and development is an important public policy phenomenon, which represents a relevant part of security policy and interferes with many other areas when considered in a wider perspective. My diploma thesis presents an analysis of the Czech policy of defence research and development and an international comparison with the Netherlands and Slovakia. Governmental policy in this area is relatively pro-active as regards its declared settings. On the other hand, its actual practise reveals many problematic areas. Ministry of Defence's expenditure on defence research and development has been falling since 1999 and recently finds itself well below the limit guaranteed by the law. Insufficient utilisation of foreign financial support might be considered negatively as well. The analysis that I carried out in my thesis identified fundamental shortcomings of the Czech system, the functioning of which is far from being optimal. The deficiencies have mostly a systemic manner and can not be solved by partial changes. Due to this reason I propose an alternative set up of the Czech policy of defence research and development, based on a shift to the agency model inspired by the Dutch experience.

Thesis (M.A.)--University of Wisconsin--Madison, 2005.<br>Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 54-59).

碩士<br>輔仁大學<br>企業管理學系管理學碩士班<br>99<br>Nowadays the globalized society makes countries communication more easily and frequently, therefore people takes international congresses as certainly as the best way for improving communication, knowledge transmitting and even for interaction of people. By via joining international medical congresses that also was the way which made great development of human medicine in modern times, thus researching and doing the process of “New Service Development” is more important for organizing overseas medical congress of travel industry. To make continuing research and innovation on focusing how professional of services that so calls “New Service Development” is the key element that keeping existing and growing strongly and could ensure the travel company to expand well in travel industry. Our study by the way of case study there were six medical congress groups among two kinds of international congress and regional congress for the research of New Service Development process and made depth interview by separating two kinds of congress type for making further study. The New Service Development process of our study are Idea generation, Activity implement and Review and furthermore found the key problem of the case are Budget problem、Group compose problem and Group activity problem. Our study of New Service Development that problems being solving by the cooperation Mechanism between AM and PM, they taking bilateral cooperation and getting budget support when facing budget problem；taking bilateral cooperation and getting human power support when facing group compose problem；taking bilateral cooperation and getting technique and human power support when facing group activity problem.

碩士<br>東吳大學<br>國際經營與貿易學系<br>100<br>The purpose of this thesis is to investigate in Taiwan’s development on Internet of Things, including its application on public service and comparisons with international counterparts. This thesis not only collects other countries’ policies on Internet of Things through their official websites, but also put their political, financial, economical, social situations as well as technical progress into consideration. After all, every country varies in political, financial circumstances, population compositions, and broadband infrastructure. Whether the application of Internet of Things and its complementary measures are mature or not can affect this thesis’ analysis a lot. Global internet is of great convenience; sensor network and Radio Frequency Identification have also become more and more general and have blended in ordinary life through internet. The United States of America as well as European Union all want to maintain their power on the latest internet generation (IPV6), while Japan, South Korea and China want to be in charge of the standard of communication protocols, with many trials on-going. From the data analysis we can see companies are the pushers in western countries, the governments are seldom involved. In Asian countries however, China is mainly controlled by the government. It has great power in over-all planning and puts attention in public service. Japan and South Korea want to use ICT technique to build life of higher quality. In 2009, Taiwan’s President Ma proposed i-Taiwan 12 Projects Plan to construct i236, clearly depicted not only its resolution to construct an “Intelligent Taiwan” and “Intelligent Life” but also its plan for priority Infrastructure in an attempt to construct Taiwan into a global ubiquitous window. This thesis adopts documentary analysis and includes in depth interviews with experts. By analyzing experts’ opinions and comparing different concepts, at the end of this thesis composes future development and advice for Internet of Thing.