群體機器人運動的自動產生，可以應用在可移式機器人群的路徑規劃或電腦動畫中虛擬人群的模擬上。文獻上研究對此運動計劃問題，多以分離式或集中式的方法來解決。分離法是把群體的計劃，切割為多個個別機器人的連續計劃。本論文採優先順序的分離法依序解決個別機器人的計劃；而個別計畫的方法係採用位能場與A*搜尋法，我們並針對群體運動的特性提出改進方案。分離法的搜尋由於受到前面計劃結果的限制，因此缺乏計劃的完整性；相對而言，集中法同時考慮所有機器人的組態，因此可以完整地搜尋整個群體機器人的組態空間。我們首先採用的集中法是以位能場為基礎的隨機路徑計劃法。此法雖然具備完整性，但在機器人數量多時，機器人間的碰撞機會太高，所以計劃所需時間通常較長。因此，我們設計了一個採用階層式動態編隊方式的集中式計畫法。階層式動態編隊就是以球形樹組織機器人隊伍，依照搜尋時的狀況，動態地進行隊伍的分離或合併。同隊伍中的機器人會維持一致的運動方向，因此減少了機器人間發生碰撞的機會，因而改善了計劃的效率。我們實驗比較分離法、集中法、與動態編隊法，並分析各種情況下適合的計劃方法，以提出使用建議。我們並且設計了一個平滑化路徑的方法，將計劃出來的群體運動路徑調整平順，以應用在電腦動畫的製作過程中，自動產生擬真的虛擬人群運動。 / The automatic generation of crowd motions can be used in planning the path of many mobile robots and in simulating the motions of virtual humans in computer animation. In the literature, there exist two categories of approaches to this problem: decoupled and centralized approaches. The decoupled approach divides the planning problem into several sub-problems, each of which is for a robot. In this thesis we have used a prioritized planning approach with an artificial potential field and the A* search algorithm to solve each sub-problem in a given order. This decoupled approach usually is not complete because later planning must be under the constraint of previous planned results. On the other hand, the centralized approach considers the configurations of all robots and can be made complete by searching the composite configuration space. In this thesis, we use the randomized path planner (RPP) with a potential field as an example of the centralized approach. However, this planner is not very efficient for a large number of robots because of frequent inter-collisions between robots. Therefore we propose a hierarchical dynamic grouping method to improve the centralized RPP method. The robots are organized as groups enclosed by a sphere tree structure that can split or merge dynamically according to the environment. The robots in the same group always move with the same direction. Consequently the collisions between robots decrease significantly during the search and the planning efficiency is greatly improved. We have designed extensive experiments to compare the performance of the decoupled approach, the centralized approach and the dynamic grouping method. We also analyze these approaches in various scenarios in order to illustrate their tradeoffs. In addition, we have designed a path-smoothing method and apply the planning result to a production process of computer animation.

數位化為無線電視產業帶來全新的契機與挑戰，產業界、政府與民眾均會受到全面性的影響。從公共政策與管制法律的觀點來看，廣電產業傳統上即屬於管制產業，無線電視業者面對數位科技創新帶來的新產業結構，無論採取何種經營策略以發展業務，其發展方向與成果，深受政府相關產業、廣電及電信政策措施的影響。政府應如何透過適當的產業政策與管制革新加以規範導引，提升數位無線電視產業的競爭力，並界定及促進公共利益，便是重要的課題。數位無線電視產業的三個關鍵要素：傳輸平台、數位內容及數位接收設備，必須達到一定的成熟度，才能使數位無線電視進入有效的商業運轉。本研究分析各先進國家推動數位無線電視發展之經驗，並就整合數位無線電視傳輸平台、增加節目內容與提升加值服務品質、普及數位電視接收設備、健全整體廣電產業發展環境等面向提出政策建議。

本研究擬先釐清投資型保險商品之本質及其運作方式，次就我國現行法規及制度探討相關之賦稅議題，並參酌其他國家（美國、英國、日本）對於投資型保險之課稅規定，藉以歸納未來修法時可行之方案。並以問卷調查，瞭解受訪者（包括專家學者、稅務人員及保險從業人員）對現行制度及未來改革方向之看法與意見，俾能於符合國際潮流並兼顧租稅基本原則之前提下，對我國投資型保險商品相關之課稅問題提出合宜具體之建議。 經問卷結果發現，受訪者對投資型保險之第一印象以「分離帳戶之獲利程度」最為普遍，各項租稅優惠項目亦影響受訪者對其之購買意願；現行制度下，濫用租稅優惠之現象亦普遍存在，並與租稅公平性有所違背；本研究建議現階段以投資型保險分離帳戶之資產為賦稅改革方向。設立門檻法則，作為投資型人壽保險之保單能否適用租稅優惠之標準。 / First, this study is clarifies the nature and functioning of investment-linked insurance, Secondly, discussing the controversy under present regulations. And the income tax norm of the United States, the U.K. and Japan will be introduced in this study in order to derive the solution plans. Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel. The results show that the first impression of investment-linked insurance for examinees is “the gains in separate account” in generality, and their purchase intention depends on the tax benefits of insurance. However, the present regulations violate the equity principle, the phenomenon of abusing of tax benefits of insurance is still common. Therefore, the study suggests that the assets in separate account should be taxed. Setting“The Corridor Rule” as the standard to evaluate whether the investment-linked life insurance contract can apply to tax benefits or not.

信託制度深具社會與經濟功能，隨信託法、信託業法及信託相關稅法之陸續公布，可預見信託之運用將更為廣泛，故本文旨在探討影響信託制度運作甚劇之會計處理與租稅問題，以提供信託業會計處理之參考與信託稅制修正改進之方向。 信託之會計處理方面，由於信託行為有信託契約之特殊法律關係加以支持，故其會計處理除應允當表達信託財產之運用情形，尚須優先遵循信託契約之約定；反言之，若契約未為特別規範者，即應適用一般公認會計原則。 信託會計為清楚表達受託人所承擔之責任範圍及其責任之解除情形，而發展出「受託資產＝受託責任」之基本等式，相對應地，信託會計科目可劃分為信託資產、信託負債兩大類。在進行信託之會計處理時，若信託本金受益人與收益受益人不完全相同，為使受託人能在任一時點，隨時區分出帳簿上每位信託關係人所應享之權益，受託人應於該信託帳上，就各會計科目，區別其性質究係歸屬於本金或收益。因此，在信託報告之表達上，亦應分別表示信託本金與信託收益之變動與影響。其表達方法或可以在信託資產、信託負債兩大類別下再劃分性質別之方式為之，或可以劃分基金別（將本金受益人權益與收益受益人權益視為兩個基金）之方式為之。 總言之，信託會計之處理程序與表達方式雖因契約約定與業務種類不同而有所差異，但都皆以允當表達經濟個體資源變動情形、揭示受託人承擔責任範圍、提供報告使用者所需資訊為最終目的。 在信託稅制方面，我國現行之信託稅制係採信託導管理論與實質課稅原則，主張受託人僅為將信託所得分配、轉讓給受益人之導管或手段，故不應對信託財產本身課稅，而應對實質享有信託所得權利者（受益人）課稅，因此，信託財產若為形式上之移轉將不課稅。我國之信託稅制大致運作如下： 1.信託成立時，他益私益信託之委託人可能有遺產稅與贈與稅之適用，受益人則可能有所得稅之適用。 2.信託存續中，受託人管理處分信託財產發生之各種稅負原則上由受託人以所有權人之身份負納稅義務，並由信託財產支付。 3.信託消滅前，受託人依信託本旨交付信託財產予受益人，原則上為受益權之實現，並無稅負，但在信託財產為不動產時，歸屬權利人有契稅或土地增值稅之適用。 我國信託稅制之構建尚稱嚴謹，惟仍產生些許爭議與問題，盼相關單位應就相關問題儘速釐清與修正，俾供從業者執業時有所遵循，以利於信託制度之推展。

本研究的主要目的是希望透過女性從原生家庭進入婚姻家庭的歷程，瞭解當前台灣社會中成年期女性的心理依附與分離概況，由於東西方社會家庭結構的差異，在中西方思潮融合交接的此刻，希望能透過研究瞭解文化因素對依附與心理分離的影響性，以及此一歷程中心理依附與分離的關係。 　　研究者以文獻分析所得的理論架構為參考點，採用質性研究方法進行非結構式的深度訪談。受訪對像是十五位成年期女性，年齡在二十五歲到三十四歲之間，為顧及受訪者的口語表達能力，因此選擇專科以上學歷的訪談對象；也因為此研究是一個歷程性的探討，因此訪談了不同婚姻階段的受訪者，婚齡最長不超過六年。 　　綜合研究所得，發現女性在婚姻歷程中心理依附與分離的現象是一個辯證循環的過程，關係會在不斷的變動發展。而就理論的層面來探討，可以發現女性的依附關係雖有西方文獻中所指涉的的內涵和類型，卻也存在著本土的特殊性，可以看到『依附反轉』的現象；另外，若要以西方理論的角度來探討『心理分離』，將會出現窘迫不足之憾；本文提出女性在婚姻歷程的四個困境，透過探討文化對親子關係、夫妻關係、和自我造成的影響，來瞭解當前女性依附與心理分離的概況。 　　另外，也提出一些影響歷程發展的因素，也發現女性在此一歷程中，依附與心理分離的現象具有持續發展和系統性的特色。 / The purpose of this study is to investigate adult females' attachment (or emotional connection) and psychological-separation (or separation-individual; differentiation), via the process of transition from their original families to married families, in current Taiwan society. The researcher hopes to learn more about the females' attachment and psychological-separation in this process of relationships between. Besides, the influence of culture on this process would be discussed. The thesis has the theoretical basis established by reviewing western literature. Moreover, samples including 15 adult females are chosen and qualitatively studied, according to the theory, by a non-constructional interviewing-in-depth method. The samples, ranging from 25- to 34-year-old, are all graduated from college or above. In order to have a longitudinal examination of the transition process, the samples are chosen to distribute in different married stages. None of the samples has married for longer than 6 years. 　　Results show that the attachment of females has some characteristics consistent with those in western literature, while some features reveal the influence of cultural traits. One of the special features absent in western literature is 'reverse-attachment' in the relationship between females and their original families. Thus, the related research results in western literature seem insufficient to explain adult females' psychological-separation in Taiwan. The thesis therefore provides four dilemma in relationship transition. 　　The thesis suggests that the females' attachment and psychological-separation have several developmental characteristics: consistency, mendability, dialectic process, and systematism. In addition, the finding in this study is consistent with family-system theory. That is, the transition process changes continuously and is influenced by the culture and the environment.

本研究旨在探討二專學生的心理分離，依附關係與其生涯定向之關係。研究以全國分北、中、南三區共九所專科學校之日間部二專一、二年級之學生為研究對象，共計797名。本研究使用之研究工具包括「心理分離量表」、「父母依附量表」、及「生涯定向問卷」。所得之資料以描述統計、變異數分析、相關分析、多元迴歸分析及典型相關分析等統計方法進行處理。研究的主要發現如下： 二專學生在與父母的心理分離程度中等，其中「互動衝突獨立」較好，「情緒獨立」較差；與父母多為安全依附關係；對自己生涯方向的確定及滿意略低於中等程度；較可能遇到影響其生涯定向的問題為「生涯決策焦慮」及「認識不足」。 其次，與父母越有安全依附關係者，其衝突獨立方面越好，但在功能、情緒及態度方面則較依賴父母。 而互動衝突獨立較差、功能越依賴父母、及與父母無安全依附關係的二專男生，對其生涯目標越不滿意，且較多生涯不確定之問題。和父母越為衝突獨立、功能及情緒上較不依賴父母之二專女生，較滿意於其生涯目標，且較少生涯不確定之問題。 針對本研究結果建議父母能在支持的關係裡，鼓勵青少年發展獨立自主，以協助二專學生之發展，以及學校在生涯定向輔導策略上，可加強學生生涯決策能力和由與父母之關係來了解其生涯定向之問題，並且在生涯定向的問題上，不同性別之學生可考慮以不同的方向加以輔導。 / The purpose of this study was to investigate the relationships amongpsychological separation, attachment, and career indecision. The samples consisted of 797 students from nine colleges in Taiwan. Instruments usedin this study were "Psychological Separation Inventory", "Inventory ofParent and Peer Attachment", "Career Development Questionnaire". Datain this study were analyzed by analysis of variance, correlation, multiplestepwise regression analysis, and canonical correlation analysis. Themain findings were as follow: The score in PSI for college students are moderated, in which "conflictual independence" is better, but "emotional independence" is worse. The relationship with their parents is security attachment. Their assuranceand satisfaction toward career setting are lower than averages. The possibleproblem affecting their career indecision are "anxity of career decision making" and "incompehension of career". Secondary, the students who got stronger patent attachment exhibitedbetter in conflictual independence, but they are more depend on parentsin function, emotion, and attitude. The college male students who exhibited more conflictual dependence, functional dependence, in conjoint with worse parent attachment wereexperienced more career indecision problems. For female students, whoexhibited better conflictual independence, functional independence and emotional independence were better in career decision. The suggestion from this study to the parents is to encouragethe adolescent to develop independence with a supporting relationshipwith their children. Also, the suggestion to the school counselors areto strength students' abilities in career decision making and to helpstudents who with career indecision problem by understanding of relationshipwith their parents.

因國際局勢各項客觀因素，台灣的外交政策自二次大戰結束以後，均是以「美中台三方關係」為主要政策考量，然而歐盟在國際政治舞台的影響力日漸增加，尤其是歐盟東擴，其共同的外交與安全政策勢必使歐盟成為日後的國際政治強權之一，本論文的研究目的是希望藉由學術研究及文獻資料等，探討台灣與歐盟自天安門事件後雙方關係的變化及發展，同時透過資料整理及研析，驗證歐盟對台灣在採取「政經分離」之原則下，雙邊關係之發展及變化，主要研究面向共計三項，第一，雙邊在官方層級之關係發展，第二，台灣與歐盟的經貿交流發展，第三，非官方領域的台灣與歐盟關係，希望藉由這三個研究問題，從不同的角度重新思考其他可行與精進方案，以供未來台灣在研擬與制定對歐盟外交政策時之參考資料，以期雙邊可達更深化與更廣化之全方位外交關係。

回顧中國在改革開放後，採取「以市場換技術」進口外國技術與資本來快速推動經濟成長。但以移動手機和設備產業來看，外資維持以密集研發投入和技術能力主宰大陸國內市場，本國企業仰賴進口技術的情況不見改善。而在面臨經濟從「中國製造」轉型到「中國創新」的壓力下，中國政府於2006年正式提出中長期計畫，將中國自訂的3G 通信標準TD-SCDMA劃入高科技發展藍圖，企圖透過標準產業政策來提高本土廠商「自主創新」的能力，以達到發展民族工業的目標。 本文的研究問題是中國政府如何讓技術落後的本土製造業者，藉由TD-SCDMA標準來進行產業化與技術追趕。對照與借用東亞後進國家促進業發展的相關理論，本文探討中國「國家和企業」之政治關係與搭配制度的轉變，如何影響到產業發展結果，也比對中國廠商後進追趕的結果與國家作用，和東亞「發展型國家」的差異。本文主要發現為: 2006年後，TD-SCDMA產業發展結果有顯著性的改善，這和中國政府進行的政治整合和制度創新有關。 首先，在中國行政體系條塊分離的情況下，國家先整合了之前各部會間利益分歧的地方，以求官僚部會對TD政策支持行動的一致性。其次，國家再以三種方式干預和TD相關的三個產業，並搭配制度的創新與調整，包括有：（1）巨額投資在基礎建設，保護和孕育本土TD設備製造商；（2）但TD手機產業改為開放給外資和台商進入，發展上游晶片產品來拉動下游手機產業發展；以及（3）分配TD牌照給國家冠軍營運商中國移動。過程中，國家和中國移動的關係一改先前的恩庇關係，以及國家不斷嘗試創新制度，是TD產業發展改善的關鍵。 總之，中國在面臨全球化、產業結構轉型與內需市場成長的壓力下，國家致力於政治利益整合與制度變遷，促進本土製造商藉由TD標準達到進口取代的目。最後，本文也提出樂觀和悲觀情境，分析哪些企業可受益於國家3G的產業政策，促進其未來在4G技術標準時，有更高機率能與外資縮短技術差距。上述這種以科技標準來保護本土廠商進行技術追趕的途徑，和先前東亞國家扶持廠商出口代工達到技術追趕的途徑有顯著的差異，屬於中國獨特的扶持民族工業發展的實驗做法。

俄羅斯與西方在南奧塞梯及科索沃宣布獨立問題上採取截然不同的立場，科索沃宣布獨立後，俄羅斯表示堅決反對科宣布獨立，此舉破壞國際法準則及地區穩定，國際社會不應奉行雙重標準，也不能出於政治考慮有選擇地利用國際法。 俄羅斯在協助南奧塞梯的獨立運動支持喬治亞分離主義的同時，卻強硬鎮壓其境內的車臣與印古什獨立運動，前者可以幫助俄羅斯擴大在前蘇聯境內的影響力，後者可以確保俄羅斯境內不會產生分離主義的骨牌效應，支持前者、鎮壓後者都確保俄國在歐亞政治板塊中的地緣政治優勢。 俄羅斯在對南奧塞梯及科索沃獨立態度上，可就下列面向比較討論：(1)當南宣布獨立時，俄國立即宣布承認，並認為其有權決定自己命運；當科宣布獨立時，俄則認為其獨立破壞國際法準則及地區穩定，負面影響如車臣(2)國際法方面：對南的態度是根據局勢發展做出的決定符合有關國際文件；對科則要求安理會遵守1244號決議，並認定其單方面宣布獨立無效(3)考量因素：對南則是捍衛在喬治亞戰略、政治利益、經濟與生態維護利益；對科則是俄與塞同為斯拉夫民族，科在沙皇時期為俄傳統勢力範圍，另以經濟角度來看，巴爾幹是俄對歐出口能源通道。 南奧塞梯和阿布哈玆問題反應國家主權與民族自決權的獨立。維護國家主權和領土完整是國際關係的一個普遍原則，然而現在美國歐盟與俄羅斯卻都出現雙重標準，在科索沃獨立問題上，西方國家強調民族自決權，俄羅斯則譴責美歐破壞塞爾維亞主權將帶來嚴重後果。而在俄喬衝突中，俄羅斯支持南、阿獨立。在此兩事件中，在國家主權及民族自決權雙重標準下，造成國際關係的動盪。在科索沃和南奧塞梯的問題上，美國、俄羅斯和歐盟正是依民族自決權原則為依據，先塞爾維亞後喬治亞，通過對別國的干涉而維護自己的利益。 / Russia and the West take different positions on the issue in declaration of independence on South Ossetia and Kosovo. After Kosovo's declaration of independence, Russia is firmly opposed Kosovo's declaration of independence, and this action effect destabilize regional and norms of international law. The international community should not take double standard, and use international law selective out of political considerations. Russia helped to support Georgia secessionist movement and South Ossetia's independence, but it had tough crackdown in Chechnya and Ingushetia independence movement. The former can help Russia to expand the territory of the former Soviet Union's influence, which can ensure that Russia will not produce a domino effect separatism. This will ensure that the Russian preserve geopolitical advantage in the Eurasian areas. Russia's attitude towards the independence of South Ossetia and Kosovo, we can compare in the following aspects: (1) When the South Ossetia declared independence, Russia announced to recognize immediately, while Kosovo declared independence this action effect destabilize regional and norms of international law such as Chechnya (2) in the international law: Russia made a decision according with the situation toward South Ossetia; and Russia required to comply with UN Security Council resolution 1244, and concluded its unilateral declaration of independence is invalid (3) consideration factors: to protect the political, economic and ecological interests of the South Ossetia, while in Kosovo, with the economic perspective, the Balkan is a Russian exports to the EU energy channels. South Ossetia and Abkhazia issues react the national sovereignty and national self-determination of independence. Maintaining national sovereignty and territorial integrity is a general principle of international relations, however, the EU, Russia, and the United States had double standards on the issue of Kosovo's independence. In Western countries they stressed national self-determination, but Russia condemned the United States and Europe undermine the sovereignty of Serbia and it will bring serious consequences. Russia supported the independence of South Ossetia and Abkhazia in this incident. With the double standard in national sovereignty and national self-determination, it will cause turbulence in international relations. On the issue of Kosovo and South Ossetia, the United States, Russia and the EU are on the base of according to the principle of national self-determination, to protect their own interests by the interference of other countries.

近年來，公部門或私部門多有土地價值評估之需要，現今土地交易課稅稅基與私部門投資抵押評估上，多未考量土地與建物個別因素應相互影響價值之因素，導致已開發土地價值評估產生偏誤，故如何合理自房地價格中分離已開發土地價值，是現行土地評價之重要課題。在房地價格分離之相關研究中，如何精準區分土地和建物價值影響因素為其關鍵的基石，而不同房地價格分離方法間差異，亦為本研究探討之議題。 本研究利用特徵價格模型分析方法，以臺北市區分所有建物之住宅交易案例為研究對象，建立複迴歸模型以分離房地價格。實證結果指出臺北市房地價格隨屋齡增加，呈現先遞減後遞增之變化，驗證高屋齡下土地再開發價值之存在，並發現各屋齡分層間土地移轉面積、管理維護對房地價格影響程度不同，藉以有效區分屋齡對土地與建物價值之影響；而現行實務上常見之土地抽取法，在分離房地價格上恐有高估已開發土地價值，以及放大價值漲幅與縮小價值跌幅之問題，顯示其建物成本價值評估過於僵固，將產生偏誤，使建物價值無法有效隨市場景氣變動。此外，透過分量迴歸模型檢驗，其結果顯示已開發土地價值與高屋齡效果間呈現正向關係，亦指價值愈高，其土地再開發價值影響愈顯著。最後，本研究統整相關實證結果，釐清現行房地價格分離上之問題，盼能改善與提升土地價值之評估能力與精準度。 / In recent years, land value assessments have been needed for different purpose. The current assessing of land transaction taxable base and mortgage demands does not consider the individual factors of lands and structures should affect the value of each other, resulting in the developed land value assessment has generated errors. Therefore, how to decompose housing price reasonably and analyze the developed land value is important for land value assessments. 　　This study establishes multiple regression model by selecting residential condominium sale data in Taipei City as sample, in order to decompose the housing price into developed land and structure value. The empirical results show that the reversion of housing price is due to the redevelopment value, and land area and level of maintenance have impact on housing price in different age variables. Besides, we also find that it has a positive relationship between developed land value and redevelopment value effect on price, and land extraction method probably has some problems in overestimation of developed land value, resulting in miscounting of land price fluctuation. According to the aforementioned, this study concludes with some issues of decomposition housing price for improving and enhancing the accuracy of land value assessments.