我國民事訴訟法於2000年修正時，仿效各國立法例，就事證之提出改採「適時提出主義」，於第196條增訂「適當時期」一語，課予當事人協力迅速進行訴訟之義務（訴訟促進義務）。除課予當事人訴訟促進義務，並於違反時規範失權效果。失權之效果則為攻擊防禦方法之駁回。本論文之內容主要在探討我國失權制度之適用，範圍則限縮在第一審訴訟程序，因此規範在第二審程序之民事訴訟法第444條之1、第447條不在討論之列。討論方式除從學理上探討外，並且評析實務迄今之裁判。 本論文第一章為緒論，第六章為結論。論文之第二章，從歷史上發展逐一介紹事證提出之各立法例—法定順序主義、自由順序主義及適時提出主義，並且說明各主義之優劣。除此，介紹德國、日本及我國在民事訴訟法上訴訟促進義務之內涵及失權效果，蓋我國訴訟促進義務及失權制度之架構，大多參考德日法例，因此有一併介紹之必要，亦有助於本論文第四、五章失權制度之探討。 論文第三章，則針對我國法制，探討訴訟促進義務與失權制度之關係，在此闡述訴訟促進義務之法理依據、類型、失權制度之沿革、機能等，並且說明失權制裁之正當依據—法院先行義務之履行。我國訴訟促進義務可以區分為兩類，其一為「一般訴訟促進義務」，其二為「特別訴訟促進義務」。一般訴訟促進義務僅指一種，即當事人應於適當時期提出攻擊防禦方法，係抽象地宣示當事人有適時提出之義務，違反者規範在民事訴訟法第196條第2項。在爭點整理程序下，特別訴訟促進義務則有兩種，其一為當事人應於準備程序提出攻擊防禦方法，其二為當事人應於法定或裁定期間內提出書狀或就特定事項或所用證據方法予以表明，特別訴訟促進義務之違反則規範在同法第276條、第268條之2。第196條第2項規定，乃違反一般訴訟促進義務之一般失權規定，要求較高之主觀責任要件（重大過失），且由法院裁量是否駁回。第276條、第268條之2規定，則為特別失權規定，要求較低之主觀責任要件（輕過失），前者為強制失權之規定，後者則為裁量失權。 論文第四章，探討「一般訴訟促進義務」。逐一探討其適用範圍、構成要件（「攻擊防禦方法」、「適當時期」、「訴訟延滯」、「意圖延滯訴訟或重大過失」等）。事證之提出倘依法律規定劃分為當事人之責任，則有失權規定之適用可能，反之，在公益性甚高的案件類型，事證之提出應屬法院依職權探知，無失權規定之是適用。違反「一般訴訟促進義務」時，駁回之對象乃「攻擊防禦方法」。民事訴訟法第276條規範，未於準備程序主張之事項，不得主張之，所謂「事項」之範圍應與「攻擊防禦方法」相同。就逾法定或裁定期間之失權，其中逾時提出摘要書狀者，則較難準用第276條規定課予失權制裁，惟仍得於全辯論意旨斟酌之。就逾時提出要件之掌握，法院闡明義務具有關鍵性之地位，有助於具體化適當時期，使當事人行為規範明確。就訴訟延滯之認定，應採取絕對說之立場，無庸區分不同案件類型而有不同之判斷標準。蓋絕對說之檢視標準較為簡單，且契合失權制度之目的，適合我國實務之操作適用。本章除從學理上探討外，並且歸納實務案例予以分析檢討，以釐清實務界對失權要件之掌握情形。 論文第五章，探討「特別訴訟促進義務」。此部分就訴訟延滯之認定，仍採取絕對說，惟排除延滯輕微之情形，若延滯屬於輕微，則不生失權效果。就特別訴訟促進義務之違反，降低責任要件，均改以輕過失為駁回要件，且由當事人釋明其有何不可歸責之事由。「顯失公平」條款，係準備程序失權效、逾法定或裁定期間失權效（民事訴訟法第268之2第2項準用第276條）之例外條款，係在失權要件該當後，最末始應考量，適用上應嚴格解釋。失權要件之存否，當事人不負有主張責任及舉證責任，亦即失權要件事實是否存在真偽不明時，應傾向於准許提出。特別失權規定之主觀不可歸責之事由，明定由當事人釋明之，釋明尚不至於有陷於真偽不明之情形，至於特別失權規定之其他失權要件，當事人仍不負有主張責任及舉證責任。

部分工時工作在先進國家實施許久，且各國部分工時人口多佔一定比例並具有明顯的性別特性，即部分工時勞動型態女性化之現象，特別是女性勞工為了調和工作與家庭生活而選擇了部分工時工作。現階段我國尚未就部分時間工作制定專法，因此部分工時者相關法律仍需回歸現有傳統全時工作者之勞動法令。惟就法令面而言，國內部分工時者與全時工作者勞動條件全然相同，卻仍然產生邊緣化發展趨勢，即便雇主及勞工有縮短工時需求，但運用部分時間工作的比例仍然偏低，顯示現行規定不但無法充分落實保障部分工時工作者勞動權益，與促進利用目標也是背道而馳。對雇主來說缺乏進用誘因，對大多數未就業的婦女而言也無意願藉由部分工時工作來調和工作與家庭之間的衝突。爰上，本研究主要目的係探討我國部分時間工作勞工法制建構可行性，從中發現現行法規在適用部分工時勞動型態產生的窒礙難行之處，立法時兼顧部分工時之勞動條件及促進利用之可能。 本研究藉由相關文獻回顧與整理，瞭解部分時工作現況、定義、適用及所遭遇之問題；再透過與勞工團體、資方團體、政府機關、學者專家及勞工個案代表進行深度訪談，蒐集勞資政學各方代表對於部分工時法制建構之意見，以尋求發現我國部分工時法制建構之方向。經文獻及訪談結果發現，在面臨婚育或家庭照顧而選擇退出職場，再度返回職場二度就業之婦女並從事部分時間工作者，其最大特性是多數仍有家庭照顧責任，僅是責任減輕、非家庭中主要負擔家計者，基於補貼家用考量，而選擇部分時間工作，認為部分工時具有工時短及工時彈性，可以兼顧家庭照顧，對部分工時工作的滿意度高，故部分工時勞工保護之立法仍應兼顧促進利用規劃，以吸引潛在婦女勞動力投入職場。 本研究經由文獻探討及訪談結果歸納以下建議： 一、制定部分工時勞動專法，明文規範部分工時勞動權益。 二、避免部分工時全職(時)化發展，創造友善的部分工時工作機會。 三、明文規範部分工時均等待遇原則。 四、以部分時間工作提供全時工作以外之就業選項，避免已婚婦女因婚育而離開職場。 五、部分工時勞工之教育訓練，應同時兼顧技能再生安全。 / Part-time employment in advanced countries has been implemented for a long time, It has provided female could chose part-time work to reconcile work and family life therefore, it got very high female population accounts for a certain percentage in the part time work. It caused the trendies to feminize of the phenomenon with significant gender characteristics. However, Taiwan has not yet institutionalized in Part-Time Worker Protection Law, thus the legal status of part-time workers still needs to be governed by the traditional full-time workers' labour laws. Although the part-time worker and full-time work be treated with the same law and the same working condition in Taiwan but why employees and employers using this kinds of working pattern still low percentage in the whole labour population accounts and the part-time workers and forward to marginalized development. It shows that the existing regulation not only could not fully implement the protection of part of the labor rights of workers. consequently, the goal of the promote to use the part-time worker is also run counter to the partial hours workers of the labor rights and also short of incentives for employers to use the part-time worker. For most unemployed potential women, there is no intention to reconcile work and family conflicts by working hours. This study is reviewed and collected by relevant literature to understand the current situation, definition, application and problems encountered in the part-time work. According to depth interviews with labour groups, employers' groups, government agencies, academics and labour case representatives to collect the opinions of the representatives of the parties and seeking to find the direction of the construction of Part-Time Worker Protection Law of our legal system. From the literature and interviews found out, women abandon the job when they get marriage or give birth to their own breed and to devote for the family. Those women get employed once again to choose to be a part time worker the most of reasons is that women have family care responsibilities although they are not main economic supporter consequently they reduce the part of the cost of living and subsidize home when they chose part time work. Most of them admit the part-time work has working hour’s elasticity and short hours and flexibility. Because of those reasons, they are satisfied this type of work pattern of the part-time work. Part-Time Worker Protection Law of the labour protection legislation should still take into account the promotion of the use of planning and to attract potential women's labour force into the labour market. Based on the findings, this summarizes the following suggestions : 1) To establish the Part-Time Worker Protection Law in Taiwan, specific regulations the part-time worker rights and definition clarity. 2) It should create a friendly part-time employment environment and prevent part-time work become full-time work. 3) To establish of equal treatment between full-time and part-time. 4) Create another choice of employment for marriaged women, to avoid the most women quit their job as they got marriage and bore their breeds. 5) The part-time labors' education and training should also improve their skills reproduction security.

京都大学 / 0048 / 新制・課程博士 / 博士(生命科学) / 甲第20534号 / 生博第376号 / 新制||生||50(附属図書館) / 京都大学大学院生命科学研究科高次生命科学専攻 / (主査)教授 朝長 啓造, 教授 藤田 尚志, 教授 野田 岳志 / 学位規則第4条第1項該当 / Doctor of Philosophy in Life Sciences / Kyoto University / DFAM

京都大学 / 0048 / 新制・課程博士 / 博士(法学) / 甲第21514号 / 法博第231号 / 新制||法||165(附属図書館) / 京都大学大学院法学研究科法政理論専攻 / (主査)教授 愛知 靖之, 教授 川濵 昇, 教授 吉政 知広 / 学位規則第4条第1項該当 / Doctor of Laws / Kyoto University / DGAM

視覺辨識是極其快速而且正確的，逐步揭露作業可展示此一閃而過的動態視覺辨識歷程，本研究目的即在以此作業探討主角與地點在動態視覺辨識過程中相互影響的內涵。實驗一旨在建立主角與地點的視覺辨識基準線，結果發現主角比起地點只需累積較低空間頻率訊息即可完成正確辨識，得到物體優勢效果。實驗二旨在驗證物體與背景之間在視覺處理上的非獨立關係，透過操弄單獨呈現與同時呈現兩種視覺呈現方式，以主角辨識作業與地點辨識作業加以驗證。結果顯示對地點辨識作業而言，同時呈現情況比起單獨呈現情況只需累積較低空間頻率訊息即可完成正確辨識；對主角辨識作業而言，單獨呈現情況與同時呈現情況並無不同。除此之外，在單獨呈現情況下，仍獲得物體優勢效果。但在同時呈現情況下，物體優勢效果並不復見，反而是地點辨識優於主角辨識。實驗二結果支持物體與背景之間在視覺處理上為非獨立關係。實驗三進一步從「一致性效果」在促進層面以及抑制層面上的作用情況，探討物體與背景之間在視覺處理上相互影響的內涵。實驗三a結果顯示，在主角辨識作業中所得到的「一致性效果」，源於地點訊息對主角辨識在抑制層面的作用而來。實驗三b結果顯示，在地點辨識作業中所得到「一致性效果」，則源於主角訊息對地點辨識在促進層面與抑制層面的作用而來。實驗四進一步以同時呈報的作業方式，讓參與者對整張場景進行辨識，對於視覺系統所知覺到的主角內容與地點內容都需加以呈報，藉此再次驗證主角與地點處理的相互影響。其結果顯示在主角內容與地點內容呈報時，皆獲得「一致性效果」。除此之外，在一致情況與不一情況下皆獲得物體優勢效果。本研究以動態視覺處理模型中物體與背景平行處理且密切交換訊息之觀點解釋所得結果，並提出注意力分佈在此動態視覺處理歷程扮演重要角色。 / Visual recognition is a fast and accurate process. The present study adopted a progressive revelation task, which mimics the visual dynamics appropriately, to investigate the interaction of character and surroundings in the dynamic visual processing. Experiment 1 aimed to establish visual recognition curves for character and surroundings separately as baselines. The results showed that less amount of cumulated perceptual evidence was required for character than surroundings, so that it showed the object advantage effect. In Experiment 2, the non-independent relationship between the object- and background-related visual processes was verified. The performance of isolation condition with the character and surroundings presented in isolation was compared to the concurrent condition with the two presented concurrently. The results of the surroundings recognition task showed that less amount of cumulated perceptual evidence was required for concurrent condition than isolation condition. In contrast, for the character recognition task, there was no difference between these two conditions. These results supported the non-independent relationship between object- and background-related processes. Object advantage effect was replicated in the isolation condition but not in the concurrent condition, which meant that surroundings required less amount of perceptual evidence than character for visual recognition instead. In Experiment 3, interaction between object- and background-related processes was investigated by consistency effect from both the aspects of facilitation and inhibition effects. Results of Experiment 3a showed that consistency effect was only contributed by inhibition effect in the character recognition task. Results of Experiment 3b showed that both the facilitation and inhibition effects contributed to the consistency effect in the surroundings recognition task. In Experiment 4, participants were asked to report both the contents of character and surroundings. The results showed that consistency effects occurred in both of the content reports. And also the object advantage effect appeared in both of the consistent and inconsistent conditions. Overall, the results of the present study implied that object- and background-related visual processes operate in parallel while interchange information intimately at each level of the visual processing stages. The results also suggest that deployment of attention resource played an important role in the dynamic visual process.

本文以中國國民黨的婦女工作為探討重心。章節安排方面，除第一章緒論、第五章結論外，其餘章節，依時間為主軸貫串前後。分別探討1924年改組到北伐時期(1924-1928)、訓政前期(1928-1937)、抗戰時期(1937-1945)及戰後(1945-1949)等四個時期中國國民黨的婦女工作。內容方面，每章皆先討論婦女組織的成立、演變或沿革；其次，討論該時期婦女政策的制定，包括：婦女政策的內涵、理論依據、與時代背景的關係以及該政策對中國國民黨婦女觀的反映；最後，將分別討論中國國民黨推行之婦女工作並檢討其成效。希冀藉由上述的討論，系統性呈現1924年到1949年間中國國民黨的婦女工作。 自1924年中國國民黨成立中央婦女部以來，便開始從事有計劃、有組織的婦女工作。因應不同時期的變化，1924年到1949年間中國國民黨的婦女工作，在組織、政策與工作推行等各方面皆有所變化，而其轉變的依據，皆與其當時的政治目標相關。需要動員婦女力量的時候，婦女組織相對完善，婦女政策也多將救國與婦女解放、地位的提升相聯繫，工作方面亦較積極。在訓政前期，建設國家是中國國民黨最高的政治目標，不希望民間有大規模的民眾運動，故廢除了婦女組織，並藉由確定地方法定婦女組織的方式，深入掌握地方婦女團體，且政策與工作方面均趨於和緩，傾向利用國家的公權力，主動賦予婦女法律上的權益，並推動婦女救濟工作。

按聯合行為之執法實務，因面臨直接證據取得不易之現實，各國執法機關與法院莫不仰賴間接證據以證明事業間存乎於心的「合意」，從而「合意」要件的認定，成為在認定聯合行為時，最艱困的挑戰。鑑於我國學說與實務，尚未就如何運用間接證據證明合意之存在，形成一套可資依循之操作法則，從而本文乃一秉經濟理論、法律理論並重，而兼採法律經濟分析之方法，參諸反托拉斯法施行歷史最久、執法經驗最為豐富之美國，分析觀察其理論與實務之發展，加之以大量案例之研析，歸納出其長期踐行所形成之操作原則，並於檢視我國聯合行為之實務運作情形後，在我國實定法律與執法實務之架構下，提出本文所建議之間接證據操作原則，期能供作我國行政院公平交易會與行政法院，於認定聯合行為案件「合意」要件時，可資依循之操作準則，相關操作準則之具體內容，則包括間接證據之類型化、不同類型間接證據之論究先後順序、經濟分析方法與經濟性證據之運用方式、評價經濟性證據時應採取之合理心證運作模式、為控制經濟性證據之無規則性本質而導致的法律不確定性風險，而就證據價值所為之必要限制、以及本於公平正義與效率之理念，而設定出之聯合行為行政訴訟之據證明度標準，及於該證明度標準下所形成之具體操作內涵。 關鍵字： 卡特爾、合意、間接證據、證明度標準、有意識平行行為、促進行為、附加因素 / The competition authorities and courts nowadays have difficulty to obtain direct evidence to prove a cartel’s agreement for horizontal conspiracies seldom entailing refined articulation of mutual understanding—often the understanding is no more than a wink or a nod, in this situation, inferring the conspiracy based on circumstantial evidence is the normality rather than the exception and has bedeviled the enforcer and courts when distinguishing between innocent interdependence and illegal conspiracy. In view of deficient in a systematic way for Taiwan Fair Trade Commission and the Administrative Courts in manipulating circumstantial evidence when proving the existence of an agreement, this thesis proposes a systematic mode and criteria of manipulating through surveying numerous horizontal restraint cases covering U.S. and Taiwan by means of equally emphasizing law theory and economic theory as well as the approach of economic analysis of law. And the contents includes classifying the types of circumstantial evidence, the proper and reasonable way of economic evidence evaluation, the essential conditions in the probative value of economic evidence in order to control the pitfalls of uncertainty in the law resulting from increased reliance on such evidence as well as the standard of proof which conforms to justice and efficiency imposing on a cartel administrative litigation, with regard to the main issues of the suggestion framework. Key words: cartel, agreement, circumstantial evidence, the standard of proof, conscious parallelism, facilitating practice, plus factor

企業參與公益的趨勢由傳統單純地捐款，發展到將公益參與與企業經營策略 結合，改變了過去企業與非營利組織單純的贊助與受助的互動關係；企業進一步地將公益參與的社會目的與企業營運的商業目的在策略上結合。相對而言，非營利組織在長期缺乏資源的挹注下，如能獲得企業穩定且長期的承諾與參與，將有助於紓緩資源籌措的困境。企業與非營利組織在選擇合作過程中，其評估的指標為何？而當非營利組織與企業合作結盟後，影響其發展合作關係的重要因素又有那些？在不同發展階段的非營利組織與企業的合作是否也展現了不同型態的夥伴關係？非營利組織與企業是否真能形成權力、義務相稱的夥伴關係？一個長期的合作關係，對互動的雙方產生了那些預期與非預期的效益或影響？因此本研究選定了金融機構與非營利組織長達十一年的合作活動--「花旗聯合勸募」活動，透過個案研究法，以文獻探討、次級資料分析與深度訪談等資料收集與分析，試圖對以上的問題整理出答案或樣貌。 本研究以理論探討與實務資料的分析，分別就二個層次來探討長期合作的個 案活動中的夥伴關係：第一個層次是了解非營利組織的發展階段以及企業在公益參與的理念下，不同階段所展現的不同夥伴關係；同時引用學者Austin(2000)經實務驗證所提出的夥伴關係建構觀點，檢核本個案中不同階段的合作關係；並以合作結盟的驅動力為「長」、合作結盟的促進因素為「寬」、合作結盟的價值建構為「高」，嘗試將不同階段的合作關係予以具體的表現，透過了「長」、「寬」、「高」三構面的要素滿足程度予立體圖示化。由立體推疊的圖示看出，不同階段中互動雙方所展現出一連串的動態過程。第二個層次則是將抽象思維的行銷策略，透過不同階段的具體行銷組合的執行與成效，瞭解在不同階段中的雙方在個案活動中的投入以及互動雙方的夥伴關係之具體體現。 經過本研究的資料整理與探究的過程中確實發現：合作結盟的趨動力、合作 結盟的促進因素與雙方價值的建構與滿足，乃是夥伴關係中重要的三大構面且互為影響。而本個案的行銷類型可說是融合、運用服務行銷、理念行銷及組織行銷等特質。不同階段雖採行了不同的行銷組合，本個案活動的重要行銷策略可歸納為：以名人代言法引起關注並增加公眾信心、以贈品策略引發動機、以利他主義與資源有效運用的行銷理念支撐行銷組合、以行銷研究與捐款者調查成為擬定策略的基礎。 而對於這樣長達十一年以上的合作夥伴關係的效益包括了：對企業帶來了良 好的社會形象建立、創造企業員工與客戶對公益活動的的參與及擁有感、落實企業對公益活動的影響；以及隨著非營利組織的成熟與能力提昇，企業也透過公益夥伴的投入拓展了與在潛在顧客的接觸、贏得在不同於商業報導的管道上露出及透過公益夥伴所聯結的名人資源等，對其社會資本的累積有所助益。而對非營利組織則帶了增加實踐使命的資源、為非營利組織帶來組織能力的營造、增強組織的知名度與信譽、開拓潛在捐款人等具體且符合期待的影響；而當非營利組織與特定企業的行銷成為典範，對非營利組織而言相對地會帶來一些開拓障礙。因此非營利組織，應隨著成功典範的建立過程中，將企業引進的專業知能內化轉變為非營利組織能力的營造，以避免對單一財務來源的過度依賴。 / The trend for the participation of corporations in philanthropy has evolved from the traditional and simpler monetary donations to the actual integration of philanthropic involvement into the operation strategy of companies. This has transformed the old grant maker-grant recipient relationship between companies and nonprofit organizations (NPOs) in the sense that now, companies combine social purpose with business operation strategies in the course of their philanthropic involvement. Conversely, the long-standing lack of resources of NPOs due to shifts in funding can be overcome if these organizations are able to secure a stable, long-term commitment of support from companies. But what should be evaluation criteria for companies and NPOs engaged in the process of identify a potential partnership? And once both parties form an alliance, what are the important factors that will influence the development of this cooperative relationship? In the course of an evolving relationship between a company and a NPO, will there be different cooperation models? Is it possible for a company and a NPO to develop a cooperative relationship that is equal in terms of authority and responsibility? What kind of expected or unexpected results or impacts a long-term cooperative relationship will produce? This research has chosen to examine a partnership between a financial institution and a NPO that stretches over eleven years: the Citibank-United Way Taiwan campaign. In order to answer the above mentioned questions, the case research method was used to collect and analyze data, and a review of literature, an analysis of secondary material and in-depth interviews were also carried out. By examining relevant theory and analyzing concrete data, this research looks at the partnership that emerged from a long-term cooperative campaign from two levels. The first level consists of understanding the partnership models that arose through the various stages of cooperation between an NPO undergoing different development phases and a company with a vision for philanthropic involvement. At the same time, the research will use the partnership building framework of Austin (2000) to examine the partnership models at the different stages in the case. By characterizing the drive for a cooperative alliance as “long-term,” the facilitating factors contributing to the cooperative alliance as ‘broad,” and the creation of value by this alliance as ‘high,” we can attempt to concretely represent the partnership models at various stages. The characteristics of ‘long-term,” ‘broad,” and “high” can provide a three dimensional diagram, which shows that across different stages of interaction, the two parties will display a series of dynamic processes. The second level will examine the abstract concept of marketing strategies through the implementation and results of concrete marketing combinations at various stages of the case. This will allow us to understand the input of each partner and the concrete performance of the partnership. Following data gathering and analysis, this research has found that the drive, the facilitating factors, as well as the creation and satisfaction of values shared by both parties in the cooperative alliance are the three most important aspects of a partnership, which also mutually influence one another. It can be said that this case uses a type of marketing that integrates and uses service marketing, idea marketing and organizational marketing. Although different marketing combinations are used at different stages of the case, the important marketing strategy of this case can be summed up as: attract attention through celebrity endorsement, increase public confidence, create incentives (for giving) by the use of a “giveaway” strategy, support this marketing combination by upholding the principles of care for others and efficient use of resources, as well as use marketing research and donor surveys as a base to develop the strategy. The benefits of this partnership, which has lasted over eleven years, include: enhance the social image of the company, create among company employees and customers a feeling of involvement and ownership towards philanthropic activities, as well as help the company achieve a visible impact through its philanthropic activities. Thanks to the increasing maturity of NPOs and their growing capacities, companies can reach out to potential customers through the involvement with a NPO partner, they can benefit from reports in media channels other than those in the business field, and they can accumulate social resources through the linkage by NPOs of famous people. For NPOs, these partnerships can bring more resources to fulfill their mission, they can develop their organizational capacities, they can increase their visibility and trustworthiness, and they can also explore new potential donors. However, when the marketing carried out by a NPO in partnership with a specific company becomes a model, this creates certain development obstacles for the NPO. Hence, during the process of establishing a successful model, NPOs must internalize the professional know-how brought by the company so that it becomes a base for the NPO’s own capacity building, and thus avoid that the organization become too dependent on a single source of funding.

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

本研究為個案研究，以政大EMBA永續農業促進小組所創「政大一畝田」品牌專案為例，以深度訪談為研究方法，主要探討社會公民社團，如何透過策略聯盟方式，與策略夥伴為利害關係人以及社會共創新價值，並輔以相關文獻的深度分析，對農民團體策略聯盟以推廣有機農業提供具體建議。 根據農糧署2010/05發佈台灣有機認證農地共有4217公頃,僅佔所有農地的0.4％，在政府目前積極的倡導下，消費者認同與消費者支持已大幅增加，台灣的農民團體多自行組織，自產自銷，或者透過地方產銷班等，共同銷售予通路商、中盤商，但現行的銷售管道之銷量不大，又易被中盤商壓價，因此造成台灣有機小農的銷售困境。 研究者發起「政大EMBA永續農業促進小組」，透過資源分析以及環境分析，以組織內部成員之人脈資源、資金、商管知識以及服務熱忱作為基礎，再加上政大之社群資源，與農民團體合作，選定宜蘭三星行健有機合作社作為策略夥伴，推行「政大一畝田」契作稻田認養專案，建立以國內相關企業為目標客群之企業認養的銷售管道。 此公益項目增進台灣有機稻農的生計，也為認養企業與家庭提供樂活體驗、二次公益等社會企業責任的價值，更透過媒體公關行銷，使策略夥伴以及有機議題得到大眾關注，以提昇國民對有機農產的認同與支持。 / Based on the Case of NCCU's My-Farmland Project by National ChengChi University EMBA Sustainable Agriculture Promoting Organization, this paper will discuss how Non-Profit Organizations create new value of sustainability with other stakeholders by strategic alliance and offer some advice to the agricultural organization in Taiwan to promote sustainable agriculture. This paper will also provide literature review on civil society, sustainable agriculture, social enterprise and strategic alliance. According to the Council of Agriculture, the organic farmland officially recorded is 4217 hectares which only accounts for 0.4 percent of the total farmland in Taiwan. Now through the active promotion of the government, both the consumer identification and their support have increased dramatically. The agricultural organizations in Taiwan are made up almost entirely of farmers only. They produce and sell their products on their own. Their main sales channels are to wholesalers, distributors and some end consumers in low volumes. With low bargaining power, organic farmers in Taiwan have a difficult sales condition. This researcher initiated the "National Chengchi University EMBA sustainable agriculture promotion teams" to promote the Case of NCCU's My-Farmland Project through resources and environmental analysis together with the networking, capital, business management knowledge and dedicated services of the members of the NCCU or ganization, plus the community resources of the National Chengchi University. It is the goal of this project to assist the agricultural organizations in Taiwan in prospering and expanding their business. We have selected Ilan Samsung organic cooperatives as a strategic partner to promote and execute the above project and create a sales pipeline for relevant domestic enterprises as target customers. This charity project will provide Taiwan organic farmers with better lives, and also offer country life experiences for the corporations and families who join the project. Additionally, this project will allow the corporations to fulfill their corporate social responsibilities. Furthermore, with the promotion and attention through medias, this project will really increase the consumer identification and their support for the organic farmers in Taiwan.