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1	公司稅制下廠商的生產與逃漏稅決策 / Corporate tax, the output and tax evasion decision of firm 王伊君 Unknown Date (has links) 在文獻上探討的租稅制度多採用利潤稅制，但在實際的經濟體系中，廠商所實際面對的稅制係公司稅制而非利潤稅制。有鑑於此，本文旨在探討公司稅制下廠商的產出與逃漏稅決策是否仍然具有可分離或獨立的性質，並探究其背後的原因和經濟意義。文中主要的發現如下：與利潤稅制不同的是，不論是獨占廠商或是寡占廠商，公司稅制均不具中立性。然而，在浮報一定比率的勞動成本時廠商的產出和逃漏稅決策仍然具備可分離性；而在浮報一定金額的勞動成本時則產出決策和逃漏稅決策則具備獨立性質。公司稅逃漏稅中立性分離性獨立性
2	由Stroop叫色作業探討注意力的發展林子誠 Unknown Date (has links) 本研究以Stroop中文叫色作業，測驗兒童和成人在Stroop作業之練習和刺激向度分離等情形下，其干擾效果的變化情形。共執行兩個實驗，實驗一中的受試者先接受中性刺激和不和諧刺激的測驗，然後對兩類作業練習8日，其後再測驗一次，探討受試者在練習前、後之干擾效果的變化情形。另一組受試接受實驗二中，中性刺激、整合性不和諧刺激和分離性不和諧刺激等作業的測驗，藉以比較整合性干擾和分離性干擾的差異。兩組受試者皆接受文字閱讀的速度測驗。結果發現，小學二年級兒童的Stroop干擾效果最大，六年級兒童次之，成人最小，這與之前文獻上所載的研究一致，同時也證實，練習確能降低干擾效果，但仍不能使其完全消失，且練習後，三組受試間的干擾效果已無顯著差異。在實驗二的結果顯著，刺激向度分離的干擾效果仍然存在，但比整合性干擾效果小，且受試者間的分離性干擾也沒有顯著差異。而所有受試的閱讀速度均快於叫色速度。 / The study was used the Stroop Chinese task to examine the course of the Stroop interference among second, sixth grade children and adults. Two experiments were conducted. In experiment I, participants were tested with neutral and incongruent tasks and practiced with the same tasks for the following 8 days. They were tested neutral and incongruent tasks again. Then examined the course of the Stroop interference among children of second, sixth grade children and adults, they were test with neutral and incongruent tasks again. Then examine the course of the Stroop interference in between children and adult during before and after practice. The other group of participants took part in experiment II. They were presented with three tasks consist of neutral, integrated and separated incongruent tasks. Then examine the difference of the interference among children of second, sixth grade and adult during integrated and separated incongruent tasks. Two groups of participants were presented word reading speed of task. The finding of the study was Stroop interference increased from the adults through the sixth grade children and finally to the second grade children is in line with previous finding. We have confirmed that although interference decreases with practice, it is very resistant to eradication. After practice, the interference between children and adults is not significant difference. In the experiment II, it was that separated Stroop stimulus showed interference, and the amount was relatively small. The interference of separated Stroop task among children of second, sixth grade and adults were not significant difference. All participants took longer to name color than to read words. Stroop中文叫色作業 Stroop干擾效果注意力中性作業練習自動化處理的相對速度整合性不和諧作業分離性不和諧作業注意區域位置不確定性閱讀速度 Stroop Chinese task Stroop interference Stroop effect attention neutral task practice automaticity relative speed of processing integrated incongruent task separated incongruent task attended location locational uncertainty reading speed
3	時尚設計之著作權保護-以服裝設計為中心游皓婷, Yu, Haw Tyng Unknown Date (has links) 時尚設計師出面控訴快時尚品牌抄襲的新聞層出不窮，不乏設計師出面指稱現行法規對其保護不足，而時尚設計、服裝設計領域近期不斷以新穎之技術、手法融入設計當中，呈現出更多以往不可能呈現的造型，使得服裝設計越來越像藝術品，並不單單只是為了使人穿著，進而引發是否有必要將服裝設計與傳統藝術作品區別保護之爭辯。根據美國國會2016年的報告顯示，全球時尚產業每年產值約1.75兆美金，過去曾有紡織王國美稱的台灣，也開始從過去的委託製造（OEM）致力轉型於委託設計製造（ODM），至今努力發展自有品牌（OBM），如何成功打入國際為本土品牌未來應努力之方向。歐盟地區有歐盟共同體設計規定，予以服裝設計周全之設計權保護；美國則長期受制於實用性物品原則之可分離性判斷，而長期無法提供服裝設計之著作權保護；我國雖未明文不予服裝設計著作權保護，但也長期處於不明確之狀態。對設計師而言，不明確之保護即為一不確定風險，將阻礙具創意的新設計之出現，此為台灣推行文化創意產業、將本土品牌推向國際、培育新一代設計師所需解決之問題。本研究主要分為五章，除第一章為緒論外，第二章為時尚設計產業與國際保護現況之概述，第三章主要論述美國著作權法基本結構且以服裝設計為重心，並就前述基礎由實務案例加以歸納評析美國實務對於服裝設計著作權保護之態度，第四章主要論述我國著作權法基本結構且以服裝設計為重心，並就前述基礎藉由實務案例加以歸納評析我國實務對於服裝設計著作權保護之態度，第五章提出本研究之結論與建議。經研究發現著作權法並非全然對於服裝設計不予以保護，僅係因立法政策與解釋論上之不穩定見解，導致保護的不確定性，希望透過此篇論文能夠提供我國主管機關解釋上之建議。 / Nowadays, copycat, knock-off accusements appear frequently within fashion design industry. Some of the scholars, industrial representors comment that fashion design is not copyrightable and shall not be protected. However, it is indisputable that fashion is an innovative and orginal form of art. Furthermore, fahion design consists of artisic expression and other unique features. Thus fashion designers and other kind of artists shall not be treated unfairly. This study focuses on copyright protection both in Taiwan and United States. And discuss to what extent shall we protect garment design and how we can seafeguard talented fashion desingers’s creative works. The study is divided into five parts. The first part is the introduction part. The second part is talking about the featues of fashion design industry and international rules which are related to fashion design. The third part focuses on copright law, domestic theoretical legal analysis and cases on garment design infringement lawsuits in the United States. The fourth part focuses on copright law, domestic theoretical legal analysis and cases on garment design infringement lawsuits in Taiwan. In the end, this study provides several suggestions for the Taiwanese adminstrtion agencies and juditial authorities. 時尚產業時尚設計服裝設計著作權法設計專利網紅 DPPA IDPPPA IDPA 仿製原創性實質近似 TRIPS協定伯恩公約歐盟共同體設計指令歐盟共同體設計規則可分離性判斷美術工藝品應用美術著作 Fashion industry Fashion design Garment design Copyright Design patent Internet celebrity DPPA IDPPPA IDPA Knock-off Originality Substantial similarity TRIPS agreement Berne Convention Separability Artistic handicraft Applied art

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