殘酷時尚議題已成為當代的芒刺，對動物保護團體及人權組織形成挑戰。善待動物組織(People for the Ethical Treatment of Animals：PETA)是目前規模最大、發展最完善的動物權利組織，其廣告往往能在人們心中喚醒善待動物的意識。PETA首次在時尚雜誌上發起的反對毛皮廣告活動，即獲得「非營利組織最佳廣告獎(Best Ads Produced by a Nonprofit)」。 本研究的宗旨為，展示公益內容廣告運動可在任何市場導向的經濟體中運作。本研究列舉PETA的PSA廣告範例如下：「我寧願裸體」（“I’d rather go naked”, 1992年) 、「毛皮代表死亡」(“Fur is dead”, 2001年)、「對皮膚感到自在」(“Be comfortable in your own skin”, 2003年)、「拯救海豹」(“Save the seals”, 2009年)。「毛皮」 （“Skins”）主題上述廣告皆由知名女性代言。 本研究為質量研究，採用射影技術(projective technique)及深入訪談，調查結合訊息與圖像的PSA廣告在傳達動物權力相關議題時的效果。本研究將指出這些廣告可如何透過1.有創意、逼真的圖像、2.說服力的寓意訊息及3.知名代言人，加強傳遞人與自然關係的概念。 本研究發現，具說服力的訊息必須擁有逼真、富含寓意、簡潔、清楚等特性，且僅有在搭配適當的圖像時，才能發揮效力。此類圖像必須擁有不含混、非情色誘因、有創意、外來風或暗中使用性訴求等特性。廣告必須同時訴諸感性訴求及現實主義，並由知名、受人敬重的代言人出演。當公益廣告意圖以幽默感營造有利的風趣情境時，就不應使用嚴肅形象，或要求觀眾訴諸行動。至於訴諸恐懼類的公益廣告，則結合令人反感的圖像特徵及寓意訊息，仍可營造有利觀眾回應的情境，然而太過強烈的反感特徵有時會造成觀眾無法掌握寓意，導致觀眾無法回應。訴諸恐懼類平面廣告所引起的觀眾回應差異，以及本研究的局限性，可歸因於應答者的文化差異。 本研究做出結論為，擁有優良公眾形象及正面背景的知名代言人，可成功向大眾傳遞寓意訊息。再者，有創意、逼真，但不過度暴力、過度情色的圖像可吸引觀眾目光，促使大眾意識並做出反應。 / In the Modern Age the problem of killing fashion has become a thorny issue for the fashion industry, animal rights protection organizations, animal world and humanity. In this respect, People for the Ethical Treatment of Animals (PETA) performs as the largest and most highly developed animal rights institution in modern countries. PETA’s advertising has made a revolution in people’s minds concerning the ethical treatment of animals and already the first advertising campaign by PETA received the “Best Ads Produced by a Nonprofit” Award for its anti-fur advertising campaign in fashion magazines. The purpose of the study is to show how such social content advertising campaigns can work in all countries that are learning to live under market-driven economies. This research concerns properly selected print PSA samples of “I’d rather go naked” (launched in 1992), “Fur is dead” (launched in 2001), “Be comfortable in your own skin” (launched in 2003), and “Save the seals” (launched in 2009) campaigns presented by a number of celebrity spokeswomen posing for PETA’s “Skins” print advertisements. Based on qualitative research with the use of projective techniques and in-depth interviews, the study investigates the impact of a combination of PSA specific messages and image characteristics concerning animal rights using Public Service Print Advertising. The research will show how these ads hopefully can improve their effectiveness in order to achieve more respect for the human-nature relationship by using 1) Creative, realistic images, 2) A powerful educational message, and 3) A highly respected and appreciated celebrity spokesperson. The study found that a strong persuasive message is defined as realistic, educational, laconic, clear and the advertisement is ultimately effective only when used with proper image characteristics. Such image characteristics are non-vulgar, non-sexually distracting, but creative, exotic, or latent in sexual appeal. An advertisement should use emotional appeal and realism, presented by a celebrity spokesperson with a respected personal background. While PSA uses a high degree of humor to produce favorable and amused attitude, they do not present a serious image or promote a call to action. Regarding using fear appeal, strongly unpleasant image characteristics combined with educational messages still may produce a favorable and responsible attitude. However, it was found that unfavorable perceptions caused by strongly unpleasant images sometimes distracted viewers from the educational message or failed to produce a responsible reaction. The striking differences among public responses regarding fear appeal in print ads and study limitations can be attributed to cultural differences within respondents. The study has concluded that strong educational messages spoken by highly trustworthy celebrities with positive background activity makes the public listen. Furthermore, creative, realistic, but not overly-violent or overly-sexual images catch the viewer’s attention, makes the public more aware and encourages responsible thinking.

「公益勸募條例」自民國95年5月立法院三讀通過總統公布實施迄今六年，由於許多非營利組織對於條文解讀不同，因此實務上就產生「無所適從」、「有法無可管」的現象，社會各界對於修正勸募條例的聲音，亦時有所聞。100年日本311震災事件後，內政部召開「公益勸募條例部分條文修正草案」會議，主要針對「重大災害或國際救援」勸募修正條文內容，修正的條文草案版本實有許多值得研商探討的部分。本研究依據內政部「公益勸募條例」部份條文修正草案會議通過版本，以及自律聯盟理事會通過版本，將兩個草案版本對照比較，且依勸募活動之時序歸納區分為：「勸募申請及許可」、「勸募期間規範」、「募得款使用規範」、「資訊揭露」等四大面向作為本研究探討主軸，並藉由紅十字會總會「重大災難」勸募之經驗，確認部分條文內容修正之適切性與可行性。 本研究發現公益勸募條例募款主體規範不夠周延；偏重事前程序審查，缺乏事後監督機制；轉捐行為、退款機制未作規範；國內重大災害勸募「救災執行能力」未加以規範；有關資訊揭露之法令缺乏；捐贈機構不同，扣抵稅額不一等問題。「公益勸募條例」部分條文修正草案內容尚欠完備，仍有許多值得檢討及研商修正部分，政府修法應廣納民間團體之意見，確認條文內容更為妥適可行，以確保有效管理勸募行為，達到「妥善運用資源，保障捐款人的權益」之立法旨意。

主管機關於發照機制之選擇及其執照核發決定，不僅是滲透到無線廣電產業管制架構的每一處縫隙，也反映出社會價值之優先序位。 從上個世紀以來，解除管制、數位科技與匯流現象高度衝擊了過去以執照為核心的無線廣電管制體系，也引發了一波管制革新之需求。形式上，無線廣電服務與電台執照是一系列權利義務與一套法律程序之化身，但從其功能面來看，執照之核發寓含至少有「註冊登記，分類管理」、「資源分配」、「限制市場參進與競爭」、「費用徵納」及「行為監管」等多元之目標功能。在英美，無線廣電執照之核發反映出該國無線廣電體系之社會角色定位，也反應出不同廣電體系下執照釋出及其頻率核配方式與結果之影響；管制革新也同樣令其重新認知了傳統執照制度中課予廣電業者公益義務之價格問題。 拍賣法在廣電頻譜及經營特許之應用上，除有先例可循外，亦被認為將可以矯正過去傳統以命令與控制模式支配下之執照核發制度之缺失，並將因此增加頻譜使用效率、提升全體福祉。本文因此透過英美等國之制度規範與經驗之分析，來檢驗此一說法。期待藉由瞭解拍賣法及其相關特殊背景下運作之優劣得失，及晚近崛起之相關替選方案，能提供未來政策制訂者在商業廣電執照管理之改革議題上有更豐富的視野。 儘管拍賣法在無線通訊領域應用上，現階段看來有相當誘人的成果，但本文認為，無線廣電事業有其特殊性，傳統頻率指配結合營業特許之執照體系，在使用拍賣法上，將可能產生近用、市場競爭、使用效率、內容多元等目標上無一討好之結果。再者，要達成自由市場或市場模式追求之效率目標，也並非單純使用拍賣法即可；相關配套措施之施行，同樣不可或缺。再者，我國無線廣電體制與英美更有不同，因此如何避免出現主管機關缺乏落實政策目標之能力，至關重要。 目前我國無線商業廣電執照核發制度之問題，可說在頻譜與內容管制雙重目標間迷失；問題焦點並不在於拍賣或審議制的二選一習題上，而應是致力於明確化分配標準、公開透明的競爭程序。此外，在引入市場機制於執照制度、期能促進效率與效能之同時，如何平衡執照管理中的私益與公益問題，仍是數位匯流時代無線廣電執照管理議題之核心。 / The authority's choice of a licensing mechanism and decisions thereof not only permeate nearly the entire regulatory fabric of our broadcast industries, but reflect our society's priorities. Licensing, nominally, is a mutual promise by the legal procedure; moreover, it is also about the registration, limited competition, distribution of resourses, charges, and the code of conduct. Since last century, broadcast laws and regulations have been bombarded with deregulation, digitization, and convergence, and that is conglomerated to push the reform of broadcast licensing. Simultaneously, the communications revolution, like U.K. or U.S., has thrown into question the value of imposing public interest obligations on radio and television broadcasters. Broadcast licensing seems to be so daunting that some people anoint a few constituencies with very pressing appeals, give them special leverage, and throw everything else back on the market. The auction apologists would argue that the government should set clear and definite standards and tough performance requirements to ensure that good systems and service will result, whoever is the highest bidder. In a pure auction era, where dollars are equated with public worth and maximizing dollars will be the most important criterion, there will be strong pressure to also base allocation and allotment decisions on this standard. The merit of auctions in wireless communications licensing may be conspicuous, but the broadcast industry is unique and more complicated so that the change of a licensing mechanism, from the marketplace approach, could be made that a revised public interest standard and obligations failed to address the fundamental challenge--to reassess the power of the regulator when implementing the public interest obligations. Auctions of radio spectrum or broadcasting concession, in other words, will generate their own serious problems that should not be underestimated or denied. On broadcast licensing of Taiwan, auctions will not be the life buoy to predicaments of broadcast industries; on the contrary, a top priority is to enhance the clearness and definition, transparency, and fair competition, whether the authority prefers imitating an auction to innovating the traditional selection procedure, beauty contest, through a more competitive approach or not. Besides, we shall inspecting the key point of whether or not competition and the public interest are compatible in the ongoing dialectic still, continuing to struggle toward a balance between private initiative and public oversight.

Lawrence Lessig在Free Culture一書中探討了法律、新興科技以及媒體產業如何形成許可文化的制度，來控制我們的創作自由和取用公共財的權利，他指向一個核心問題：私益(private interest)與公益(public interest)之爭——在網路科技與智慧財產權交互作用之下的自由文化中，私益與公益如何達到平衡狀態？ 「音樂」具有可被數位化的特性，是傳播自由文化的理想範例，而筆者意欲探求的是：以臺灣的音樂產業為例，是否有可能在自由文化中形成一個讓「獲利」與「分享」並行不悖，甚至相輔相成的運作模式？最重要的是，這個模式要能發揚自由文化帶給大眾的公益，也要保障音樂工作者的私益。而在音樂產業中，「獨立音樂」次領域向來重視創作自主性，而自由文化鼓勵發想創意，兩者或許有媒合的空間，故本研究聚焦於獨立音樂。 本研究視臺灣的獨立音樂產業為資訊內容的生產與消費過程，運用Bourdieu的場域理論、資本理論、再製理論等學說，找出有哪些因素影響自由文化和獨立音樂的發展，並且探討贊成∕質疑自由文化這二種立場之間的辯證過程，以及各種利益如何折衝、妥協，從何達成平衡點。故本研究的目的包括：擬將探討結果回饋至對自由文化的省思，此為研究目的之一；嘗試建立一個自由文化中的音樂商業模式，此為研究目的之二。 本研究以深度訪談法訪談四種不同類型的獨立音樂創唱人（包括完全獨立的個體戶、社運歌曲創作者、大型唱片工業體系以外的獨立廠牌、大型唱片公司釋放出來的音樂人才，共訪談五組個人與團體），以及五家數位授權音樂網站（KKBOX、ezPeer、Omusic、StreetVoice、iNDIEVOX），並輔以參與觀察法和分析次級資料，來說明主要研究發現。 在「場域內行動者對於自由文化的認知」方面，本研究發現，「自由文化」這個名詞還不夠普及，這種現象反映出兩個事實：（一）受訪者對於自由文化的認知是分歧的：Lessig所言之自由文化是「在相當程度上開放他人據以再創造的文化」（Lessig, 2004／劉靜怡譯，2008，頁57）；然而，獨立音樂創唱人的認知則是創作行為上的自由、自由文化要能保障授用雙方的自由、自由文化等同CC授權制度、自由文化是一種行銷廣宣工具、自由文化等同網路賦予大眾使用的自由；授權音樂網站經營者們則認為「自由文化的核心概念是『服務』」。（二）Lessig的自由文化理念與實務有差距：研究結果發現，受訪之獨立音樂創唱人的開放心態和行為，要比Lessig「保守」許多，大多是停留在提供免費聆聽，少數開放下載，而其目的多半是為了廣告與宣傳效益。 在「獨立音樂創唱人的線上／線下活動與資本應用策略」方面，可以看出獨立音樂創唱人經營創唱事業的幾個重點：（一）線上∕線下資本會互相流動和兌換；（二）獨立音樂創唱人專注創作，唱片公司致力發行，二者保持地位對等的平衡關係；（三）獨立音樂創唱人有成為專職的趨勢。 在「想像一個自由文化中的音樂經營模式」方面，本研究根據各家授權音樂網站的經營特色，以及配合獨立音樂創唱人的需求、大眾的公益考量，擘畫了一個自由文化中的獨立音樂商業模式，其規劃重點在於：（一）免費與付費並存；（二）虛擬與實體並行；（三）著作權安定運作秩序；（四）經紀事務拓展人脈。整體而言，此模式試圖建構一個整合網路發表平台、付費授權網站、經紀公司的場域，各行動者之間要維繫的是一種夥伴關係，而非從屬關係。 / In his book Free Culture, Lawrence Lessig investigates how the legal system, modern technology, and media industry shape a permission culture to define our rights of consuming public goods and our freedom of creation. He orientates his core research question towards the dispute over the relative importance of private interests and public interests. In other words, how do we balance private interests against public interests under the dual impacts of the Internet technology and intellectual property rights in a free culture? “Music” can be digitalized, and it is a prime example of free culture propagation. This thesis examines the music industry in Taiwan and thereby explores the possibility of shaping an operational model that makes “profiting” and “sharing” compatible with or even complementary to each other in a free culture. More importantly, such a model should be able to promote the public interests generated from a free culture and, at the same time, secure the private interests of musicians. “Independent music,” as a subfield in the music industry, always emphasizes autonomy in creation, and a free culture encourages creation and innovation. Accordingly, we may couple independent music with free culture, and this thesis primarily deals with their relationship. This thesis treats Taiwanese independent music as a process of information production and consumption. It adopts Bourdieu’s theories about field, capital, and reproduction to identify the effective factors in the development of free culture and independent music. In addition, this thesis investigates the dialectical process between defending and challenging free culture, and how a variety of interests negotiate, compromise, and finally strike a balance among themselves. Therefore, this thesis aims to, on the one hand, use the research findings to reflect on free culture and, on the other hand, establish a music business model in a free culture. This thesis employs in-depth interviews, participant observation, and secondary data analysis to answer my research question. I interviewed four types of independent music composers/singers (a total of five cases of individuals and bands who are wholly-independent individuals, composers of social movement songs, independent brands outside the system of the large-scale record industry, or musical talents released from major record companies) and five licensed digital music websites (KKBOX, ezPeer, Omusic, StreetVoice, and iNDIEVOX). Regarding “the inside-field actors’ understanding about a free culture,” this thesis finds that the term “free culture” is not as popular as it is expected to be. This phenomenon implies two critical points. Firstly, the interviewees perceive the term free culture in different ways. According to Lessig (2004: 30),”Free Cultures are cultures that leave a great deal open for others to build upon.” However, for composers/singers of independent music, a free culture implies the freedom of creation. A free culture should be able to guarantee the freedom and rights of both original creators and users. It is equivalent to the Creative Commons licensing scheme. It is a tool of marketing and advertising. The freedom embedded in a free culture is similar to that offered by the Internet. In contrast, for managers of licensed music websites, “service” is the core concept of a free culture.” Secondly, there exists a gap between Lessig’s idea of free culture and practice. The research findings indicate that the composers/singers of independent music interviewed by the author are more “conservative” than Lessig. With the primary goals of advertising and propagating independent music, most of their works remain free for listening, while some of them are free for downloading. Concerning “the independent music composers/singers’ on-line/off-line activities and their strategies of using capital,” this thesis points out three critical points in their career management. Firstly, the on-line capital and the off-line capital flow to and exchange with each other. Secondly, these composers/singers devote themselves to creation, and record companies concentrate on issuing their works. Composers/singers and record companies maintain a peer status and a balanced relationship. Thirdly, the “composer/singer of independent music” seems to become a potential profession. With regard to “envisioning a music business model in a free culture,” this thesis designs a business model based on the managerial features of licensed music websites, the needs of composers/singers of independent music, and public interests. The model contains the following characteristics. Firstly, non-payment coexists with payment. Secondly, virtuality runs parallel with reality. Thirdly, copyrights stabilize the order of operation. Fourthly, agency transactions help establish connections among independent music composers/singers and people who are able to provide better performance opportunities. In general, this model seeks to open up a field that integrates platforms of Internet publication, paid licensing websites, and agencies. The relationship among the actors is equal rather than hierarchical.

稅捐稽徵法於民國99年1月6日增訂第1章之1有關納稅義務人權利之保護規定，其中第11之4條規定：「稅法或其他法律為特定政策所規定之租稅優惠，應明定實施年限並以達成合理之政策目的為限，不得過度。前項租稅優惠之擬訂，應經稅式支出評估。」揭示租稅優惠禁止過度原則，以確保其他納稅義務人權利。此項規定之目的，既然係就立法者訂定租稅優惠法律所加之限制，則其所謂的「不得過度」之認定標準自應遵守憲法之要求，惟租稅優惠禁止過度原則，涉及優惠性差別待遇，故其究應依據平等原則抑或依據比例原則作為其認定標準？不無疑義。 我國實務上關於租稅法之憲法爭議向以量能課稅原則與租稅公平原則處理之，故租稅優惠禁止過度原則、量能課稅原則及租稅公平原則三者間如何各自其發揮其應有功能而不至於相互重疊甚至架空，從而建構一完整之憲法保護體系，以保障納稅義務人權利，值得加以討論。本文認為租稅優惠禁止過度原則與量能課稅原則、租稅公平原則三者間關係，應為廣義租稅公平原則乃租稅正義，基於分配正義時，其包括水平公平要求之狹義租稅公平原則與垂直公平要求之量能課稅原則；基於形成正義時，則包括水平公平要求之狹義租稅公平原則與垂直公平要求之租稅優惠禁止過度原則。由於量能課稅原則所關注的焦點應係在於所課與之租稅義務是否已反應出納稅義務人之租稅負擔能力，其側重的乃是程度深淺當否之問題，而比較接近比例原則之要求；而基於租稅正義之形成正義中垂直公平要求之租稅優惠禁止過度原則，其在遏止某些租稅優惠雖可通過平等原則之檢驗卻對於其他納稅義務人權利過度干涉而侵害之情況發生，因此租稅優惠禁止過度原則之審查模式，亦應與比例原則相似；至於憲法第7條平等原則之要求則歸屬狹義租稅公平原則以處理因負擔租稅義務而有差別待遇之情形。 首先，關於納稅義務人權利之憲法保障依據，本文認為與其求諸於國民主權、租稅國原則及社會國原則等要求，不如肯認憲法上稅捐基本權，並就其保障範圍與界限保持開放性，留予釋憲者解釋及使用的空間，才能對於納稅人權利徹底保護。其次，從資源有限性及有效稅率的觀點加以審視時，維繫國家正常運作所需支出而相對應的租稅範圍內具有封閉性，故國家倘若就其中某些納稅義務人所應負擔之租稅義務予以減輕或免除時，則該租稅負擔勢必轉嫁於其他納稅人身上，並且由於立法者於制定各種稅率時，僅就通常情形加以考量而訂定之，並未考量租稅優惠特別係誘導性租稅優惠之特殊情形，因此除了實際稅率與名義稅率偏離部分外，當初因無法考量有效稅率而增加的稅率部分，無形中亦轉嫁於其他納稅義務人，故租稅優惠係可能對於其他納稅義務人的權利造成侵害之情形。 關於租稅優惠的審查密度，我國釋憲實務所採取的標準似乎傾向於寬鬆的審查標準，惟如此一來與放棄司法審查無異，就其他納稅權利人之保障顯係不足。本文認為基於立法者具有民主正當性基礎及其具備高度的專業技術判斷與相關資訊，足以針對財政需求而制定適妥之財政目的規範，因此立法者就此應享有立法形成空間，故應適用寬鬆的合理審查標準；於此前提下，由於任何租稅優惠均或多或少帶有一定政策性，而不同政策的實現對於全體國民均有不同程度之重要意義及影響，因此必須區分非經濟目標租稅優惠規範與經濟性目標租稅優惠規範予以寬嚴不一的審查標準，再就經濟性目標租稅優惠規範，區分公益團體租稅優惠與非公益團體租稅優惠予以寬嚴不一的審查標準，而建構類似美國關於言論自由之雙軌雙階審查模式，不可如現行實務般採取完全放任的態度。 針對非經濟性目標租稅優惠規範(例如：所得稅法第4條第13款規定)，由於此等租稅優惠不會對於市場競爭秩序產生重大的影響，其減免的租稅數額相對較小，最重要的是該等政策實現所需的時間較短致使租稅優惠的期間不致過長，其政策之執行極富彈性及機動性可隨時作適度調整，以及該等措施係在彌補社會福利制度不足之處，故應予以最寬鬆的審查標準，故只要立法目的本身為正當且欲達成立法目的之手段與目的具有合理的關聯時，該等租稅優惠即不致於過度侵害其他納稅義務人之權利即與憲法保障之稅捐基本權無違。至於針對經濟性目標租稅優惠規範(例如：產業創新條例第10條第1項)，鑑於此等租稅優惠對於市場秩序的重大影響、減免數額鉅大、優惠期間長且直接影響國家的競爭力等因素，應採取較嚴格的審查標準，以保障其他納稅義務人之權利；具體標準為其立法目的本身為正當且欲達成立法目的之手段與目的具有合理的關聯並輔以體系正義之觀察，惟為確保立法就租稅事項之形成空間不至於受到過度的限制，其手段與目的間應合理關聯性之判斷可從程序面出發，藉由程序確保實體正義，而此等程序要求包括租稅優惠規範應經稅式支出決定程序決定同意後其制定始具正當性，以及應以限時法為之。 於經濟性目標租稅優惠規範中，則再區分非公益團體租稅優惠與公益團體租稅優惠。針對非公益團體租稅優惠(例如：產業創新條例第10條第1項)之租稅優惠禁止過度原則之審查，由於其不具公益性無特別處置之必要，故逕適用經濟性目標租稅優惠規範之審查標準即可，亦即應經稅式支出評估程序且應以限時法為之。至於針對公益團體租稅優惠(例如：已廢止之促進產業升級條例第19之2條關於技術入股5年緩課規定亦適用於有銷售貨物或勞務行為之教育、文化團體、慈善機關或團體)，由於公益團體設立及從事行為均須受到政府主管機關嚴格的管控，故當其從事於經濟性行為時，政府於其從事經濟性行為之效益及可行性業經充分評估，於認為就其設立目的之實現有相當助益時，方才會許可其從事；此外，公益性團體之財務受種種法令之限制，其透明程度亦屬高度，可受社會一般人民對監督，從而應可認為其他納稅義務人之事先程序保障已獲得充分之確保；最後，縱使立法者對其經濟性活動預測有誤，緣公益性團所得或盈餘終需使用於公益而慧澤社會，從整體觀察來看，對於其他納稅義務人權利不至於形成嚴重的侵害；職是，關於應經稅式支出評估程序之要求應予以適度放寬，得不經稅式支出評程序，然關於限時法之要求，立法者仍應遵守之。

撫卹的本意不在於造就一個創造更多財富的家庭，當然也不僅在於用來濟助貧困遺族的生活所需；其真實用意係期藉諸合理的撫卹給與及相關配套措施，俾一則讓在職死亡公務人員的遺族得以感受政府對於死亡公務人員的仰慰之意；二則用以協助當事公務人員的遺族能渡過一段艱困的時期；至其最終目的則希望能建構出自由安全的社會；而這種本於自由安全社會理念所建構的撫卹措施亦才是一個有正義的社會所應秉持的建設理念。因此，撫卹制度之是否能審慎地規劃出適當的法制，自來就是倡議具有正義理念的社會安全理論者所重視的最主要課題之一。 然而，隨著社會安全理論的典範移轉，本於「正義」的普世價值來建構出「人人各得其所，各遂其生」的理想生活型態，已然是秉持憲政民主理念以治事的民主法治國家所堅持的基本目標之一。準此而言，當我們本於正義概念所強調的意涵從新來檢視我國現行公務人員撫卹法制所規範的種種機制的時候，我們乃不得不對於「我國現行公務人員撫卹法制之是否能發展成符合正義價值的良善制度」，投注更多的關心與努力。因此本項研究乃以「我國公務人員撫卹法制的綜合意涵為「經」，並以「實質公平正義的概念為「緯」作為研究的架構，進行交互論證，並期超越單向度的線性思考選輯，本諸「守」與「變」的互動模式，來論究「我國公務人員撫卹制度的重建」方案，俾能對我國公務人員撫卹法制的發展有所助益。 因此，本項研究文乃先就「公務人員撫卹措施」與「社會安全」的相容性，導論出「撫卹必須要能融入社會安全之思維，進而本諸正義概念所期於體現的實質意涵。以建構出「均無貧、和無寡、安無傾」的自由安全社會」的論結（第貳章第一節）；而後再就倫理及行政法理的層面，導出「正義概念」在學理上所應重視的「正當程序」、「公平原則」、「秉道執中」及「公益維護」等四大意涵（第貳章第二節）；其後則以「我國公務人員撫卹法制的綜合意涵為「經」，並以「實質公平正義的概念為「緯」作為研究的架構（第貳章第三節），再檢閱世界先進國家（美、英、日等國）及我國現行公務人員撫卹法制的內涵）第參、肆章），並依據上開所導出的正義意涵，深入檢討分析我國現行公務人員撫卹法制之是否吻合於「正義的意涵」（第伍章）；最後再循「典範移轉」的啟示，跳脫傳統線性思考的選輯，提出本頊研究的發現，進而本於上揭「正義的四大意涵」，研提出若干重新建構我國公務人員撫卹制度的具體建言（第陸章）。 重要名詞：1.「正當程序」、2.「公平原則」、3.「秉道執中」4.「公益維護」5.「憲政民主」、6.「公民社會」、7.「自由安全社會」 / Pension is not meant to create more wealth for a family, nor remedies to the survivals in poverty for an affordable life. The genuine intent of pension serves two purposes. One is for the government to express to the survivals its appreciation and condolences of a civil service died in the course of performing duties and the other is to help the survival to pull through a certain period of hardship. The ultimate objective of pension is to seek building up a free and secure society. Pension measures based on the idea of establishing a free and secure society shall be the ideas for the efforts of reconstruction of a society of justice to stick to. Therefore, whether an appropriate legal framework can be carefully mapped out for a pension system has been one of the key topics highly regarded by those fundamentals who promote a social security with justice. However, to cope with the "Paradigm Shift" of social security theories, justice-based popular value to realize an idealistic living style wherein every one enjoys justified living means and social status has become one of the basic objectives held fast in any democratic nation practicing constitutionalism. Accordingly, we have to invest more concerns and efforts to focus on the issue that "if the existing pension system of civil service of our country is sufficient to be developed into a system of good faith that meets the value of justice" while we are refreshing out review of various mechanisms set forth in the existing pension system of civil service in the point of justice. This paper, with the attempt to help in the development of the pension system of civil service, is constructed by having "the general context of the pension system of civil service of the Republic of China" as a weft, and by having the "the concept of substantial fair and justice" as the waft as the framework to proceed cross arguents in the hope of going beyond the one dimension of linear logic of thinking to challenge the option of "Reconstruction of Pension System of Civil Service of the Republic of China" according to the interaction modes between being conservative and revolutionary. In this paper, the compatibility between "pension measures" and "social security" is first touched for the inference of the conclusion that "the pension must be incorporated with the thoughts of social security for the construction of a free and secure society that "shares common wealth without poverty, common peace without misfortune and common security without instability" by following the substantial context realized from the point of justice (Sec.1,Chap.Ⅱ); followed by angling at the aspects of ethics and administration legal principles, four major areas of context, respectively, "justice procedure", "fair principle", "impartial practice" and "maintenance of public interest" that should be taken serious in the scientific theory of "the concept of justice" are inferred (Sec.2,Chap.Ⅱ); then intervened with "the general context of the pension system of the Republic of China" as the weft and "the concept of substantial justice and fair" as the waft for the framework of the research (Sec.3,Chap.Ⅲ), those pension systems currently and respectively adopted in advanced nations (UK, USA and Japan) and in our country are examined (Chap.Ⅲ and Chap.Ⅳ); later based on the "context of justice" as inferred, an in-depth review is made to analyze the compliance of the existing pension system of our country with such context of justice (Chapter V); and finally, by following the teachings revealed in the "Paradigm Shift" to take a leap from the conventional logic of linear thinking for presenting the findings of the research, and further to make feasible proposals for the reconstruction of the pension system of civil service based on those four major contexts of justice as disclosed above (Chap.Ⅳ). Keyword: 1.justice procedure 2 .fair principal 3. impartial practice 4. maintenance of public interes 5. constitutional democracy 5. civil society 6. free and secure society

大額捐款對非營利組織而言，是一個極為重要的財源，能使募款迅速達成目標。因此，了解大額捐款者的捐款行為，是一項非常重要的課題。 本研究從捐款者的觀點出發，研究大額捐款者之捐款行為。從4,787則純新聞報導中，以單次捐款金額在百萬元以上的大額捐款事件為研究對象，期能找出大額捐款者的特性與大額捐款行為的關聯性，提供非營利組織募款建議及策略參考。 本研究發現如下： 一、 個人的大額捐款，其資金來源以「自有資金」為主，主要用途為「教育」，且有五成會捐給「有業緣關係」的受贈組織，以「校友」比例最高。 二、 組織的大額捐款，主要捐給「有地緣關係」、「有業緣關係」的「政府組織」。 三、 企業的大額捐款金額平均約為新台幣4,148.19萬元，高於非營利組織（NPO）的新台幣845.39萬元。 四、 來源為自有資金的大額捐款金額平均約為新台幣2,549.89萬元，高於來源為募款轉贈者的新台幣984.39萬元。 五、 沒有地緣關係的大額捐款金額平均約為新台幣3,352.90萬元，高於有地緣關係的新台幣1,389.40萬元。 六、 資源愈多的地區享受的捐款愈多，台灣社會資源分佈不均的情況顯而易見。 七、 大額捐款用途都十分明確，顯示大額捐款人對捐款用途的期待是影響捐款行為的重要關鍵因素。 本研究建議如下： 一、 建議非營利組織應採取「捐款人導向」的行銷策略，瞭解大額捐款人的心理需求與行為習慣，並提供目標明確的方案與內容，使捐款人了解捐款的用途、支用方式與辦理績效，以增加募款金額及再度捐款的機率。 二、 建議非營利組應以相同地區者為主要募款對象。尤其以區域性募款標的或內容撰寫計畫書或提供方案內容，應較容易募款成功。 三、 建議非營利組織可以向依法認罪換取緩刑的大額捐款，以及公益彩券得主的大額捐款提出募款方案，將有助於非營利組織定期大額捐款來源。 四、 建議大額捐款人及政府應正視捐款資源過度集中的問題，可透過聯合勸募方式平衡城鄉差距。

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.

公用徵收乃憲法規範下之公益制度。因此，關於土地徵收法制公共利益衡量之探討，範圍即以立法、行政及司法作為中，有無切實的實踐徵收制度所具之憲法意義。研究主題「公共利益衡量」屬不確定法律概念，牽涉價值判斷與利益衡量，因此，探討內容導向分為程序面與實質面為之架構。 徵收法制缺乏審議程序之必要機制，主管機關實無法客觀、審慎判斷需用土地人所評估事業計畫之合理真實性。又審議機制規範之缺漏，行政法院有其「審查能力之極限」出現，常無法勝任審查徵收個案是否合乎「公益性及必要性」。因而，對土地徵收具體實施的適法性，提供根本性審查原則，實有在徵收程序裡增訂「徵收審核標準」規範之需，如合法之原則、必要性原則、公益性原則、均衡原則等。為了健全徵收法制之運行，公益及私益之兼顧，獨立公正之公聽會，實有重新建構之需。另徵收審議委員會之層級，實有必要改制為一獨立之體制，以善盡徵收審議事權之功能。 人民參與土地徵收程序機制，內政部雖有最新規則之制訂，但其與人民程序保障而言，似有未逮。關於被徵收人陳述意見之規定，土地徵收條例修正草案增訂第十三條之ㄧ規定，其中第一項及第二項規定，僅是將土地徵收條例施行細則第十三條之規定改為法律規定，增加第三項規定：「核准徵收機關於核准徵收前，必要時得再給予所有權人陳述意見之機會。」依本研究探討觀之，似為較進步之立法，可賦予徵收審議委員會進行判斷徵收所需具體公共利益之機制。但其以「必要時」、「得」再給予所有權人陳述意見之機會，此「判斷餘地」及「裁量權限」操之於徵收機關的內政部，對於被徵收人陳述意見之保障而言，可謂實益不大。 土地徵收，並非唯一方法，乃是最後不得已之手段。故徵收首應遵行之要件，乃公共利益之審慎考量。徵收條款列舉之各項事業，僅是限定徵收適格事業之範圍，然實務上幾乎符合興辦事業者一經提出即准予徵收，而忽略公私益之衡量，對人民憲法上生存權、工作權及財產權未盡保障之能事，背離釋字第409號解釋之旨意。若「公共利益」非為「重大」與「急迫」者，即不屬「公共福祉」之範疇，而不具徵收合法性。因此，土地徵收條例適當條文內，宜增訂土地徵收「公共利益判斷標準」，其內容包括社會因素、經濟因素、文化及生態因素、永續發展因素及其他必要因素，使公共利益之判斷趨於具體，以落實土地徵收公共利益之衡量。 憲法在人性尊嚴之要求下，賦予個人財產權之保障，乃在於個人生存必須擁有之基本資源。質言之，土地徵收條例之立法目的，對於生存權、工作權之保障，有予以明文規範之必要，以作為徵收補償項目之立法依據。基此，土地徵收條例第一條第一項應修訂「為實施土地徵收，促進土地利用，增進公共利益，保障人民財產權、工作權及生存權，特制定本條例。」 內政部(簡稱該部)就特定興辦事業，開發面積30公頃以上，新訂、擴大都市計畫等或事業計畫以區段徵收方式辦理開發者，應於該部都市計畫委員會、區域計畫委員會審議前，就「公益性、必要性」先行向該部土地徵收審議委會報告。此程序固可增加計畫法制公共利益與土地徵收之關連性，作為土地徵收公共利益之擔保。但觀其作業之流程，只為該部暫時權宜治標之計，對於發展經濟政策徵收土地公共利益衡量標準及機制，並無具體明確之規範，可謂流於形式之舉措。惟有確保都市計畫、區域計畫內容之合法性，並賦有「具體公共利益」，以維人民土地權益之保障。否則，該部此一創舉事先「公益性、必要性」之評估制度，已逾越都市計畫委員會、區域計畫委員會專業領域之雷池，而亂了各司其職之法體制。正本清源之計，在於建立土地徵收審議人民參與之機制、土地徵收審核之具體基準和相關程序之建構。

「比爾與梅琳達•蓋茲基金會」（Bill & Melinda Gates Foundation）從成立至今，捐出超過300億美元的鉅款，資助了近8000項慈善公益專案，其範圍橫跨了全世界極貧地區，挽救無數寶貴生命，堪稱全球影響力最大的公益基金會。 從資訊軟體專業起家的Bill Gates對慈善領域並不熟悉，但卻能在短時間內利用觸媒特性，快速建立合作夥伴系統、吸納捐款與資源，充份發揮平台的正向網絡效應及鎖定效應，迅速壯大基金會規模，並高度有效率運用資源，讓每一分錢的價值發揮到最大，足以作為學習借鏡。 本研究目的在找出「比爾與梅琳達•蓋茲基金會」的經營模式與機制設計，並依此探討其對全人類社會關鍵議題的影響與貢獻；及其關鍵性成功因素，同時探究其對慈善事業及其他公益組織有何影響。希望藉此提供台灣其他非營利組織一些建議，讓它們能從蓋茲基金會的成功經驗中學習，或是在此基礎上創新。 本研究發現，蓋茲基金會創新的觸媒平台經營模式與獨特的機制設計 -「對其目標市場及客戶客觀精確且完整深入的研究分析」、「創意的捐贈機制協助其建立強大的夥伴生態系統進而發揮平台強大的網絡效應」、「高度目標導向的專案執行並重視績效與考核」、「資源高度有效率運用且以量化為溝通的準則」、「有系統地將內隱經驗轉化為外顯知識」，以及「將企業營運經營管理與公司治理理念導入非營利組織」為其關鍵成功因素。 / Bill & Melinda Gates Foundation has so far donated more than 30 billion US. dollars to fund about 8,000 charitable projects, which benefit those extremely poor areas in the world and save countless lives. It may be deemed as the world's most influential philanthropic organization. However, it is well-known that Bill Gates is not familiar with philanthropy work, but somehow he has leveraged characteristic catalyst to build the partner ecosystem efficiently to attract donations and resources; moreover, he helps the organization to fully utilize the platform’s positive network and lock-in effects to help expanding the scale of the Foundation rapidly. It is known that Gates Foundation with Gate’s leadership is good at maximizing resources’ value. Thus this study aims to identify the business model and the mechanism design of Gates Foundation. It deeply investigates each activity from the platform’s value propositions to find out its key success factors. Meanwhile, it explores this model and how it causes impact on philanthropic industry. This study hopes to provide advice for non-profit organizations so that they could learn from the Bill & Melinda Gates Foundation’s experiences or even mirror some of the original strategic thoughts of its mechanism designs once they decide to develop more aggressively on the philanthropy. The study found the key success factors of Gates Foundation as bellow: •Deep insight and complete analysis on its target markets and customers. •Creative donation mechanisms that helps to form a strong partner ecosystem, and bring positive network effect to the platform. •Goal-oriented project that is highly executed and emphasized on the performance evaluation. •High efficiency on the use of resources and how its value is maximized. •Transfer implicit experience into explicit knowledge & know-how. •Utilize management knowledge & methodology of global enterprise and practice it in philanthropic organization.