「警察是人民的保母」不是口號，而是一種生活方式。考選為用人程序的第一步驟，人力資源管理的成敗，端賴考選政策的良窳及考用能否配合。隨著臺灣政治民主，經濟發達，社會多元後，也使得社會結構、價值觀改變，社會資源也重新分配。這些變化不僅把社會治安種種問題浮上臺面，也凸顯了警察人員養成教育不再只是訓練出服從度高的警察，而是要培養具有文化內涵與洞悉法律民主與社會之關係的警察；而這些改革中，最為警界重視的便是警察人員初任國家考試制度。 本文選擇考試制度為研究重點，係因考試制度居於整體文官制度之起點及關鍵地位，且在人力資源管理上亦居於重要的位置，不僅反應政府整體人力的組成，也反映了取才所採用的價值標準。警察人員考試全面開放應考資格後，有關警察人員初任國家考試之信、效度爭議不斷，而警察人員之素質及效能，對國家發展、社會治安及全體人民的生命安全影響甚鉅。警察人員考試制度在此一關鍵時刻，更令人重視，過去並未曾有系統的整理警察人員初任國家考試制度，為能樹立多元進用管道之價值及健全警察人員考試用人之制度，爰觸發筆者研究動機。希望藉研析該制度發展沿革暨邇後興革，提供有關制度面及執行面的建議。 本研究試以警察人員初任國家考試制度之探討為題，對該考試制度進行研究，歸納建議如下： 一、警察人員獨立任官制度。 二、警察機關參與辦理考試。 三、建構多元進用管理價值。 四、建立警察工作需求與職務說明。 五、考試方式多元及合理評估面向。 六、建立職能基礎的考選制度。 七、強化教育訓練制度。 / That “the police are the protecting nannies of the people” is not a slogan but a kind of life style. Testing and selection is the first step in our civil servant-hunting procedure. The success or failure of manpower resources management depends on whether the policies of the testing and selection are good or bad as well as whether the testing and selection can match. With the political democracy and economic development of Taiwan as well as after Taiwanese society has become pluralized, the social structure and values also change. Taiwan’s social resources are redistributed, too. All these changes not only make all sorts of social security problems appear on the stage but they also make it prominent that the education of our police personnel is not to train out highly obedient policemen but to cultivate police personnel with cultural intention and knowing the relationship among laws, democracy and society. This study chose the examination system as the focal point because it occupies the starting point of the whole civil official's system and key status. Besides, it also occupies the important position in manpower resources management and reflects the composition of government's whole manpower as well as reflects the value standard the government adopts while selecting proper civil servants. After the police personnel examination is open to all the qualified public, the credibility and liability of the examination for the beginning police personnel has been controversial.However, the police personnel's quality and efficiency is quite important to our national development, social security and the security of all our people. Thus, the examination system of the police personnel is worth paying attention to at this critical moment. In the past, none systematic arrangement was done to the examination for the beginning police personnel.This study is done because I want to establish the values of pluralism for selecting proper civil servants and improve the system of testing and selection of the police personnel. I hope to provide some suggestions on the system and how to carry them out through studying and analyzing the development and reforms of the examination system. This study investigates the examination system for the beginning police personnel and concludes by offering the following suggestions: First, our government should adopt an independent selection system for the police personnel. Second, the police departments should participate in handling the examination. Third, our government should establish the values of pluralism for selecting people. Fourth, our government should set up working demands of police and job description. Fifth, the examination should be pluralized and the assessment should be reasonable. Sixth, our government should set up a system of examination for professional function foundation. Seventh, our government should strengthen the system of education and training. Key Words: examination system for police personnel, test and selection policy, fair and reasonable, justice, professional function analysis

本文立基於租稅中立原則，希圖確立一公平合理之課稅方法，以消除公司合併之租稅 障礙，故就： (1) 公司合併之法律性質（第二章）；(2) 公司合併之會計準則（第三章）；(3) 公 司合併營業虧損之結轉（第四章）；(4) 公司合併投資扣抵之結轉（第五章）；(5) 公司合併保留盈餘表之處理（第六章）；(6) 公司合併重估資產之增值課稅問題（第 七章）；(7) 公司合併股東股票轉換課稅問題（第八章）；(8) 合併利得之課稅問題 （第九章）；(9) 其他有關之課稅問題（第十章）；(10)結論。共計約六萬餘字。 予以理論及實務上之探討，並提出改進建議，以供學者及財務當局參考。

技術標準化與相關智慧財產權保護，一直以來為智慧財產權法與競爭法的交集與爭議的話題。其中又以標準必要專利侵權糾紛為主。基於標準必要專利權人與前在被授權人雙方的立場，其中目前最具爭議的問題應該涉及禁制令救濟的適用性或以F/RAND授權原則為基礎的抗辯來排除侵權。 標準制訂組織（Standard Setting Organization, SSO）訂定F/RAND授權原則承諾（Fair, Reasonable And Non-Discriminatory）於其智慧財產權政策，要求標準專利權人應以公平、合理且無歧視的授權條件，向所有標準實施者提供授權。F/RAND授權原則承諾之發展，目前趨向於強調專利權人的契約義務，以第三方受益人的立場來平衡授權當事人的談判地位；如何「符合F/RAND授權原則之授權」，目前各國尚未有明文法律解釋，對於F/RAND授權原則承諾之清楚定義與規範，目前僅有法院及競爭法主管機關之見解。 在標準必要專利訴訟中，台灣廠商處於被告之身分的狀況居多。面對禁制令的威脅，如何更清楚地了解目前各管轄法院的看法以決定訴訟或談判策略更是重要。本文整理美國、歐洲及亞洲國家之管轄法院案例，加上對競爭法架構下的標準專利授權規範的分析，最後整理如何讓F/RAND授權原則承諾成為對抗禁制令有效抗辯。希望本文能為涉及標準專利訴訟之台灣廠商提供有價值的參考意見。 / Technology standardization and intellectual property protection has been an overlapping and controversial issue between Intellectual Property laws and Competition Law, particularly when it comes to infringement on F/RAND encumbered Standard Essential Patent, SEP. From both standard essential patent owner and potential licensee’ perspectives, the most questionable issue is whether injunctive relief should be available to the holder of F/RAND encumbered SEP who committed to license on fair, reasonable and non-discriminatory (F/RAND) terms, in order to prevent a third-party implementer from practicing a standard reading on that SEP, when such implementer is willing to take a license but the parties disagree on the terms of the license. Furthermore, the definition of F/RAND has never been clearly defined by statutes or interpreted by any judiciary; interested parties could only refer to decisions or guidelines made by the judiciaries or competition authorities in different countries. It is rather common for Taiwanese companies to face F/RAND encumbered SEP law suits as the defendants. Given the even severer threat of injunctive relief, it becomes more important to understand the position each judiciary takes on this issue to have appropriate strategies on law suits and negotiation. This thesis is accordingly written on the following perspectives: firstly, starting with discussion about F/RAND-encumbered SEP law suits in the United States, Europe and Asia; secondly, bringing in SEP encumbered disputes or investigations into framework of Competition Law from competition authorities among different countries and lastly trying to present possibilities that F/RAND commitment as a cause of action under Contract Law can be applied as defense to overcome injunctive relief sought by F/RAND-encumbered SEP licensors. Meanwhile, this thesis is expected to provide Taiwanese companies valuable strategies to law suits or disputes involving F/RAND-encumbered SEPs.

2012年在金融風暴與連動債事件之影響下，我國設立金融消費者保護專法引入金融消費評議制度，並成立財團法人金融消費評議中心，為我國金融消費保護開啟濃墨重彩的全新篇章。在我國眾多現存的替代紛爭解決機制中，金融消費評議機制可謂是別具特色，特殊的組織、新穎的程序進行方式，有別於法院，亦有別於其他ADR組織。金融消費評議程序大致上仿自英國金融公評人制度，混合部分我國相關法令規則設計而成，而在這五年的運行當中，評議程序是否發生問題、是否完全合於我國法制、國情？此即本文所欲研究之方向。 對於現行評議制度之檢討，本文以評議實務上之重要問題出發，提出四大問題方向，分別是以評議「前端程序、受理程序、調查程序、糾紛解決效力」為核心。本文並以我國法釋義、立法歷程研究、案例研究、學者論述研究、比較法例研究，包括英國、新加坡、澳洲等國金融ADR制度為主要研究方法，對以上議題分析並提出個人的觀察與淺見。 研究結論上，本文得出幾點具體建議與觀察成果:1、應立法授權主管機關建立金融服務業標準化之內部申訴制度，以強化申訴制度之效率與明確性；2、對於小額評議案件改採強制調處制度，以加強前端程序糾紛解決能量；3、評議制度應明文採取強制管轄模式，揚棄現行曖昧不明之立法模式；4、修整現行評議案件不受理條文，刪除當事人不適格情形，將同時將並行評議與訴訟或其他ADR程序納入不受理事由，並新增彈性不受理條款供金評中心裁量運用；5、強化金評中心事證調查權限，將調查範圍擴大至申請人造，並使違反法律效果明確化；6、解釋上，成立後核定前評議決定應具有和解契約效力。此外，於申請人縮減請求額度成立評議決定情形，應允許其對於縮減後真實損害餘額繼續訴訟救濟。