京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第18603号 / 人博第699号 / 新制||人||167(附属図書館) / 26||人博||699(吉田南総合図書館) / 31503 / 京都大学大学院人間・環境学研究科共生人間学専攻 / (主査)教授 東郷 雄二, 教授 服部 文昭, 教授 齋藤 治之 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第20399号 / 工博第4336号 / 新制||工||1672(附属図書館) / 京都大学大学院工学研究科分子工学専攻 / (主査)教授 今堀 博, 教授 大北 英生, 教授 水落 憲和 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

京都大学 / 0048 / 新制・論文博士 / 博士(教育学) / 乙第13153号 / 論教博第158号 / 新制||教||178(附属図書館) / 京都大学大学院教育学研究科臨床教育学専攻 / (主査)教授 岡野 憲一郎, 准教授 髙橋 靖恵, 教授 皆藤 章 / 学位規則第4条第2項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

本論文以隸屬於俄羅斯聯邦架構中的韃靼共和國和車臣共和國作為分離運動比較研究的兩個案例，進行民族分離運動相關問題的探討，包括民族分離意識興起的原因以及影響分離運動往不同路徑發展的因素。由於俄羅斯屬於前社會主義國家，國家體制曾經歷轉型的過程，因此除了具有一般民族問題的特質外，還必須將多重轉型的特殊性列入考量。 除了原生差異與政經利益考量的工具性訴求外，社會主義國家特有的聯邦制與本土化政策也促使民族意識興起，創造了潛在的民族分離團體。當中央的控制力有了鬆懈的跡象，分離意識便有了發揮的空間，分離運動隨之爆發。 韃靼共和國與車臣共和國分離運動的比較研究證明，作為動員基礎的原生性條件以及工具性訴求僅是影響分離運動發展的次要因素，由於領導人的動員可以決定分離運動發展的方向，因此領導人的策略抉擇才是影響分離運動發展的關鍵因素。而在蘇聯末期政治不穩定的局勢中，由誰來主導分離運動的發展相當程度受到莫斯科、原共和國執政者與民族主義力量三角關係的影響。 韃靼共和國的分離運動由立場溫和的夏米耶夫主導，在不斷的妥協談判後，最終以雙邊條約的方式界定與俄羅斯聯邦的關係，創造了「韃靼模式」，分離運動得到平息。相較之下，車臣共和國的分離運動在杜達耶夫激進的領導風格下一步步朝向完全獨立與脫離俄羅斯聯邦的方向發展。如此極端的立場當然不容於莫斯科。為了維護俄羅斯聯邦領土的完整性，莫斯科最後發動戰爭來解決車臣問題。在整個分離運動的發展過程中，領導者的策略決定了分離運動的發展，可見領導者的路線抉擇才是影響分離運動發展最關鍵的因素。 / This thesis focuses on national separatism in former socialist countries and takes Tatarstan and Chechnya for a case study. My research seeks to answer several questions, such as where did the separatist group originate from? Why did nationalist movements explode? How to explain different attitudes towards secession? I argue that primordial attachment and instrumental consideration about interests are the important causes shaping separatist groups. In the cases of former socialist countries, however, it is necessary to take the institutional factor into consideration, that is－ethnic federalism and korenizatsiya. All these elements combined to create the potential secessionist groups. Once the coercive controls formerly imposed by the central authority were removed, the previously repressed national groups inevitably reemerged and led the secessionist movement. The comparative analysis of the secessionist movements in Tatarstan and Chechnya proves that primordial and instrumental factors can only explain the emergence of secessionist movements, however they are of little significance when it comes to explaining the divergent paths of the movements. What matters more is the leadership’s strategy. The crucial problem is who will lead the secessionist movements? In the chaotic years leading up to the collapse of the Soviet Union, it was the triangular relations among Moscow, republican leadership and secessionist movement that determined the exact leader of the secessionist movement. In our cases, the moderate Shamiev led Tatarstan’s separatism by negotiation and was able to reach agreement with Moscow on a new Sovereignty Treaty. This pattern later came to be called the “Tatarstan Model”. After that, the secession in Tatarstan quieted down. In sharp contrast, Dudaev pursued a radical strategy and sought Chechnya’s complete independence from the Russian Federation. To defend his integrity of territory, Moscow dispatched Russian troops to quell this separatist republic. Leadership strategy thus determined the outcome of secessionist movements, and the choice of leaders proved crucial in the whole process.

外銷品沖退稅制度於民國四十四年全面實施之後，外銷品之成長與日俱增，同時帶動經濟之發展，終於創造所謂台灣奇蹟。1960年代，美援停止時期，外匯不足仍為其政治經濟問題，因此政府採高關稅和嚴厲管制進口以促進國內以出口導向產業發展。此時期外銷品沖退稅制度便成了主要的關稅政策，使國內出口工業得以降低生產成本，有利國際市場上競爭。民國七十年代，是沖退稅最高峰的時期，當時外銷品之數量急驟增加，但是關稅稅率仍處在高檔，所以沖退稅的案件非常多。以民國七十三年為例，申請沖退稅案件有六十萬件，沖退稅金額高達新台幣二八六億元，幾乎占全年進口稅總額新台幣九一七億元的三分之一，早期可見廠商對沖退稅的依賴非常的深，也因此衍生一些弊端及困擾。 首先就發生查核人手不足的困擾，譬如要處理六十萬件的沖退稅案件，在進出口方面要投入很多的人力處理，引起人力調動之困擾。其次，發現一些假出口真退稅之弊病等等，包括以內銷國產原料冒充進口原料或在出口虛報原料用量來退稅，第三，妨礙到業者產業升級之意願與浪費資源。 財政部有所謂的「取消外銷品沖退稅方案」之構想，在當時的環境是不太可能的，我們的出口非常多，但是原料的關稅稅率也很高，而基礎原料工業未建立，若取消退稅，會大大影響到我們的外銷品競爭能力。而另有一替代方案，就是採取逐步漸進的方式取消退稅與簡化退稅行政業務。 這些措施實施之後，對退稅業務之改進，有很大的幫助。申請退稅案件從民國七十三年的六十萬件，降低到九十二年的十一萬件，減少了約四分之三還多，在沖退稅金額方面，也從民國七十三年的新台幣二八六億，降低到九十二年的四十二點五億元，沖退稅案件辦理時間也從七十三年的兩個多月到現在大約十個工作天就可以辦結完成。沖退稅業務有很大的改善，一方面業者對退稅制度之依賴也減輕，另一方面，海關的人力與物力的負荷方面也減少很多壓力。 外銷品沖退稅制度之取消是我國政府既定的政策，何時取消、如何取消，有待財政部的長官作政策性的決定，但在還沒有完全取消沖退稅制度之前，海關會持續地簡化退稅業務，加強行政效率以為民服務。 我國已加入世界貿易組織（WTO），為了堅持貿易自由化、公平化原則，穩定貿易發展，進口原料關稅免稅或分段逐步調降稅率已為必然之趨勢，目前外銷品退稅案件辦理情形及其對外銷廠商之影響又如何？勢必有深入探討的必要。 目前辦理外銷品進口原料關稅及貨物退稅之貨品，據統計，主要為鋼鐵、交通器材、電視機、機械、及非鐵卑金屬製品等原料。其中退稅金額最高之鋼鐵產品，根據我國加入世貿組織（WTO）之入會談判，將執行零對零關稅方案，屆時大部份鋼鐵製品將不再有沖退稅優惠，於九十三年元月一日起，關稅稅率已降為零，沖退稅案件將相對逐漸減少。 為了配合關務現代化的趨勢，以緩和漸進的方式，機動調降關稅，逐步取消外銷品沖退稅乃財政部既定政策，惟為提昇我國外銷品競爭力，研究如何配合財政部慎重考量全面取消沖退稅之時機？以降低或減少國內經濟之衝擊。 業經財政部以公告取消退稅無法辦理退稅之貨品項數為5,144，占稅則總貨品項數之六成。但根據「外銷品沖退原料稅辦法」第十八條規定「外銷品沖退之原料稅，應於進口放行之翌日起一年六個月內辦理退稅，得於期限屆滿前一個月向財政部申請展延，其展延以一年為限。」，故沖退稅業務在實務上尚需有二年六個月的緩衝期限，俾免影響廠商權益。 由於國內經濟不景氣，企業經營日益艱困，此時若驟然全取消退稅，將影響我國外銷產品之競爭力，對我國貿易之拓展及國內經濟之發展均為不利之因素，且嚴重影響景氣，不利 陳總統「拼經濟」之政策，況且根據京都公約亦允許退稅制度存在。故財政部將彙整經濟部農委會、工業局等農工主管單位意見後，再慎重考慮全面取消退稅之時程，以降低對廠商之不利影響程度。 / Duty Drawback for Export Products carried out completely in 1955 facilitated the growth of export products, the development of economy, and the establishment of so-called Taiwan miracles. In the 1960’s during the termination of American financial aid , our political and financial issue was still in the state of insufficient foreign currencies; therefore ,the government tried to encourage the development of export-orientated industries using high customs duties and strict import control. Duty Drawback for Export Products, the main customs duty policy at that time, caused local export industries to reduce production costs for competing with the international market. During the peak time of Duty Drawback, 1980’s, application for Duty Drawback came a lot since export products increased considerably and customs duty rate were still in the climax. For example, application for Duty Drawback was about 600,000 cases in 1984. The amount of Duty Drawback reached up to NT$28.6 billion, almost occupying 1/3 of the total annual import duty, NTD$91.7 billion. It is obvious that manufacturers depended on Duty Drawback badly and that some abuses and troubles were caused. First, reviewers were insufficient and labor dispatch was difficult. A lot of labor was required to handle import and export affairs about those 600,000 cases of Duty Drawback. Second, abuses in fake export and true tax refunds were found. Some manufacturers passed local materials off as import materials or make an untrue report on material amount for tax refund. Third, manufacturers were not willing to upgrade their industries and resources were wasted. It was impossible at that time for the Ministry of Finance to cancel Duty Drawback for Export Products. If tax refunds were canceled, our competitiveness of the export products would be influenced substantially because of considerable imports, high customs duty rate of materials, and unfounded basic material industries. Another substitute solution is to cancel tax refunds step by step and simplify the administrations of tax refunds. These measures after carried out helped a lot to improve the tax refund business. Application was reduced to about ¾ cases from 600,000 in 1984 to 110,000 in 2003. The amount of Duty Drawback was reduced greatly form NT$28.6 billion in 1984 to NT$4.25 billion in 2003. The administrative time was shortened from two months in 1984 to ten working days now. The tax refund business was improved considerably. Manufacturers reduced their dependence on the tax refund system; on the other hand, Customs’ burdens on labor and material resources were decreased a lot. The cancellation of Duty Drawback for Export Products is our government’s fixed policy, but “when and how” will be decided strategically by senior officials of the Ministry of Finance. The Customs will continue simplifying the business of tax refund and enforcing administrative efficiency to serve people before Duty Drawback for Export Products is not completely canceled. We have already participated in the World Trade Organization (WTO). To insist in the freedom and fairness of trade and stabilize the trade development, the necessary trend is to exempt from import material customs or reduce the rate step by step. How are the regulating status of the Duty Drawback for Export Products and the influences upon export manufacturers? It should be discussed deeply. According to statistics, export products required for import material customs and tax refund are as follows: steel, traffic devices, TV, machines, nonferrous base metals, etc. According to our WTO negotiations, 0-to-0 customs duty solution is applied and most steelworks are not included in this preferential Duty Drawback. The customs duty rate has been reduced to zero and application for Duty Drawback will gradually decreased relatively since January 1st, 2004. To coordinate with the modernization of customs affairs and reduce customs duties randomly in an easeful and gradual manner, the Ministry of Finance’s fixed policy is to cancel Duty Drawback for Export Products step by step. Now we have to focus on the right time to completely cancel Duty Drawback in coordination with the Ministry of Finance in order to reduce or decrease the influence upon our local economy. There are 5,144 items that the Ministry of Finance announced to cancel Duty Drawback, occupying 60% of total product items of the tax regulations. According to Article 18 specified in the “Regulations Governing the Duty Drawback on Raw Materials for Export Products”, “An application for refund of duties and taxes on export products shall be submitted for export within one year and six months from the date following the day on which the said raw materials were released after import. Manufacturers may apply to the Ministry of Finance for extension within one month after the expiry of the time limit. Each extension shall not exceed the maximum period of one year.” The buffer time limit for two years and six months is practically required for the tax refund business to ensure the manufacturers’ rights and interests. Due to local economic depression and waning business management, the competitiveness of our export products will be influenced if the Duty Drawback is cancelled completely and suddenly. The expansion of our trade, development of local economy, and prosperity will be influenced seriously. President Chen’s policy on “Strive for Economy” may not be succeeded. The Kyoto Convention also allows the existence of the tax refund system. The Ministry of Finance will gather opinions from the Ministry of Economic Affairs, Council of Agriculture, Industrial Development Bureau, and other agricultural or industrial units and then consider the cancellation schedule of the overall tax refund affairs to reduce unfavorable influence upon manufacturers.

在這篇論文中，我們利用分離－收縮法(splitting-contraction algorithm)獲得一個擁有完全C邊以及循環D邊特性的圖之著色多項式。 假如一個混合超圖在點集合上有主要的循環， 使得所有的C邊和D邊包含一個主循環(host cycle)的連接子圖， 則稱此圖為循環的(circular)。 對於每個l≧2， 所有連續l個點會形成一個D邊時， 我們把D記作D_l。 如此一來， 超圖(X,Φ,D_2)就是圖論中n個點的普通循環。 我們先觀察擁有完全C邊和循環D邊的超圖， 利用分離－收縮法的第一步， 找到遞迴關係式並且解它。 然後我們就推廣到一般完全C邊及循環D邊的超圖。 / In this thesis, we obtain the chromatic polynomial of a mixed hypergraph with complete C-edges and circular D-edges by using splitting-contraction algorithm. A mixed hypergraph H=(X,C,D) is called circular if there exists a host cycle on the vertex set X such that every C-edge and every D-edge induces a connected subgraph of the host cycle. For each l≧2, we denote D by D_l if and only if every l consecutive vertices of X form a D-edge. Thus the mixed hypergraph (X,Φ,D_2) is a simple classical cycle on n vertices. We observe first a mixed hypergraph with complete C-edges and D_2. By the first step of the splitting-contraction algorithm, we can find out the recurrence relation and solve it. Then we generalize the mixed hypergraph with complete C-edges and circular D-edges.

本文旨在探討大一離家學生的分離個體化、社會支持與生活適應之關係。以台灣地區的公私立大學、科技大學與技術學院的759位大一離家學生為研究對象。本研究採用問卷調查法進行資料蒐集，所使用的研究工具為「心理分離量表」、「社會支持量表」，以及「大學生生活量表」。調查所得資料分別以描述統計、t檢定、皮爾森積差相關，以及二因子多變量變異數分析等統計方法進行處理。研究之主要發現如下：(1) 性別、是否第一次離家、不同回家頻率在分離個體化、社會支持與生活適應量表上部分有差異存在；(2) 離家大一學生的一般獨立與生活適應之間有顯著負相關，衝突獨立與生活適應之間則有顯著正相關；(3) 離家大一學生的社會支持對生活適應有主要效果存在；(4) 對離家大一女生而言，一般獨立與社會支持對社會適應程度有交互作用存在。 最後研究者根據本研究結果加以討論，並提出具體建議，以應用在諮商輔導與教育工作，並作為未來研究之參考。

隨著全球經濟逐漸復甦及國際原油價格逐漸下滑的條件下，全球各地區消費力也開始活絡，當消費市場再一次的被開啟的同時，3C產品將會再一次的席捲全球，而且將成為現代人必備的生活用品之一。尤其近年來，伴隨著雲端科技的進步及物聯網的普及，讓生活變的更便利。然而，在科技日新月異的時代環境變遷下，逐漸開啟的不只是民眾生活的便利而已，開啟的還有相關產業的永續發展，而IC產業便其中之一。 因此，為能深入的瞭解IC產業的發展，本研究考慮透過國內電子零組件的生產與銷售的現況與趨勢，據以判斷IC產業的未來發展的參考。另一方面，本研究同時也藉由電子零組件的生產量、生產值、銷售量、銷售值、存貨量、存貨值等資料，進行分析，其中電子零組件的產業類別區分積體電路、分離式元件、半導體封裝與測試等，並且茲將研究發現整理如下： 一、 積體電路之MOS DRAM與IC製造(不含MOS DRAM)的產銷量出現相互消長的現象； 二、 12吋及以上之晶圓代工是未來IC產業的主軸； 三、 積體電路的產銷值占電子零組件總產銷值之冠； 四、 電子零組件銷售值之長期預測為成長的趨勢。

台灣社會經濟環境變遷，連帶影響內陸運輸市場，台鐵百年老店，因受政府法令及公營企業僵化思想影響，以至於在組織及經營管理上，無法跟隨社會脈動，導致客貨運輸業務佔有率節節衰退，財務惡化；加以員額過於龐大，恩給制退休給付沉重，使惡化的財務無異雪上加霜。然鐵路經營虧損各國皆然，非獨台鐵經營不善；惟各國鐵路均肩負國家經濟發展命脈，莫不積極輔導，想盡辦法協助其變革，冀望其起死回生；而各國國鐵變革方向均朝車路分離方式，將鐵路事業一分為二，一為站車調度與經營之「車」部門；另一為路線建設及維修之路部門。台鐵車路分離後，原有資產和負債可由路部門承受，減輕車部門財務負擔，並逐步民營化，惟面對如此重大變革員工態度實是變革能否成功之關鍵因素，為此本論文採二元邏輯特方法來作員選擇行為分析，以探究其態度作為車路分離變革策略之參考。 關鍵詞：組織、變革、策略、民營化、「車路分離」，二元羅吉特分析

近年來在金融市場上出現了新型的金融衍生性商品，這些衍生性商品相當於一般的共同基金，但是額外鑲嵌了喊價選擇權，可以使投資人在市場表現不理想的時候，還能拿回一部份的本金；而在市場表現良好時，可以重置保本的水準來鎖定既得的利潤。因此新型的這類商品更容易吸引投資人。 　　分離基金便是這樣的商品，它募集投資大眾的資金進行投資，它不但提供保本的承諾，同時給予隨時重置保本水準的權利。然而，對發行商而言，它的風險相當地高，因此本篇論文將利用Martingale（平賭過程）的方法，針對這類商品鑲嵌的喊價選擇權來進行理論模型的推導、經濟意涵的分析、數值方法的評價，並且提出重要的避險策略。 / In recent years, there have been a lot of derivatives similar with mutual funds which guarantee that not only should investors receive a minimum benefit after a certain period of time, but also be provided with the reset right . Whenever investors reset, they can change a minimum benefit at the higher guarantee level. 　　Those kinds of funds are known as segregated funds in Canada. This paper develops a pricing model of shout options which are embedded in segregated funds by means of martingale method and it offers a hedge strategy for writers.