「重要性」是會計資訊提供的門檻，審計人員執行查核工作的目的在確保會計資訊的 品質，在查核過程中對事件重要性皂評估若有一致的判斷，則能提高會計資訊的可靠 性及比較性，進而提昇會計資訊的品質。 本論文係以透視模型的觀念性架構，探討審計人員對重要性判斷的政策及品質，並以 De Angelo 的擔保品效果理論為基礎，分析會計師事務所規模及審計人員職位對判斷 品質的影響。 研究個案為判斷存貨沖銷事件的重要程度以決定在損益表中單獨揭露。相關的線索為 沖銷金額對（１）淨利的比例，（２）存貨餘額的比例，及（３）資產總額的比例， 做３＊２＊２完全因子設計，以隨機方式選取不同規模事務所中不同職位的審計人員 六十人，進行當面的訪視及作答。 判斷模型的建立是採用變異數分析法，計算ω□值衡量各線索解釋差異的能力，研究 結果顯示： （１）淨利因素是多數受試者最重視的線索，但是各項線索所能解釋差異的能力較國 外研究結果為低。 （２）判斷品質衡量標準，判斷的共同一致性、穩定性及自我洞察力三者均較國外研 究結果為低，其中以自我洞察力與國外研究結果差距最大。 （３）事務所規模及審計人員職位僅對判斷的共同一致性有顯著的影響。

本論文目的在藉由研析美國聯邦政府採購規則、歐盟採購指令及大陸政府採購法救濟制度，並比較GPA爭端解決機制及我國政府採購救濟制度，論述政府採購協定適用主體、適用客體及其爭端解決機制，從中尋求GPA與我國政府採購救濟制度規範不一致之處，為與政府採購協定之爭端解決機制之規範一致，並建立一個公平、公正及公開爭端解決機制，以吸引更多國外廠商來台參與投標，並帶動國際貿易商機。本研究結論建議如下： 一、建立異議及申訴前之諮商制度，經由爭議廠商與採購機關之事先諮商，有助爭端事先解決，以機先解決爭議。 二、廢除異議前置失權效規定，賦予爭議廠商得直接提起申訴之權，以加速程序進行並保障採購廠商應有之權益。 三、放寬異議及申訴主體資格，廠商採購權益之相關利害關係人，即得具有提出申訴之主體資格，以擴大解決採購紛爭。 四、增加異議或申訴之原因與事由，擴及未違反法令或條約、協定，廠商政府採購權益直接或間接遭受損害，即得提起救濟，以擴大行政自我預先審查功能與範圍。 五、採公開審議程序，以維護政府採購審議公平、公開審理，並保障申訴廠商之採購權益，避免造成書面審議失去公平判斷之可能。 六、明確規範暫停採購程序事由，避免事後因無法即時改正招標機關錯誤採購行為，而影響異議人之權益。 七、改正採購爭議審議委員會審議判斷，以符合政府採購協定（GPA）救濟有效性之要求。 / The purpose of the research is to study the inconsistency between GPA and Government Procurement Act in Taiwan by analyzing the subject, object and the dispute settlement mechanism and making comparison among U.S Federal Acquisition Regulation (FAR), EU Procurement Directives and China Government Procurement Law dispute settlement .In order to attract more foreign firms to participate in the vendors, and promote international trade opportunities. The main conclusion of the research is as follows: 1. It is suggested to establish a consultation mechanism to assist disputing parties to discuss and resolve their differences prior to the protests and appeals. 2. It is advised to add “causes and reasons” to protest and appeal on Government Procurement Act of Taiwan to expand administrative function and the scope of self-examination in advance. 3. In consideration of the interests of the vendors, it is recommended to abolish the regulation on the loss of efficiency right without protest. 4. To ensure the interests of the complained vendors, it is advised to broaden the qualification of objections and appeals. 5. Implement a transparent and open public review process to maintain the fairness of government procurement and secure the interests of the complained vendors. 6. It is important to define suspend procurement procedure clearly to avoid jeopardizing the rights of complaining suppliers and the entity. 7. In order to comply with the effectiveness of the relief requested under Government Procurement Agreement (GPA), it is necessary to correct the review decision of the Complaint Review Board for Government Procurement (CRBGP).

本研究的目的為研究國中九年級學生在學習機率單元前後，對於機率概念的了解與代表性偏誤、可利用性偏誤Kahneman＆Tversky(1974)）及結果取向判斷偏誤(Konold1989)的異同。主要採量的分析，以自訂的問卷評量工具對受試者進行筆試。研究之樣本為學過國小簡單機率的國中九年級學生，問卷實施的方式為筆試，研究過程設計了前測、後測兩份試卷，並在施測前進行預試來評估試題信度、效度。前測問卷施測目的在探討學生在教學前利用常識、直觀來解題所可能造成的機率偏誤。教學過後也進行後測問卷的施測，並利用前後兩次施測的結果，探討國中生在教學前後機率判斷偏誤上的差異性。本研究之對象為中學九年級學生，共148位學生來進行施測，研究者依學生數學分組教學之成績，分為高分群、中間群、低分群，依據性別和分群兩個變項來進行分析。分析結果發現： 1.性別變項無顯著差異，故教學過程中不用特別考慮性別差異。 2.分群分析結果如下： (1)結果取向 在一次投擲問題中，前、後測問卷分析結果發現，中、高分群前後測整體表現皆無偏誤的比例較低分群來的少。 (2)代表性偏誤 在代表性偏誤中的正時近效應與負時近效應的問題中，低分群在前、後測仍犯有偏誤比中、高分群前後測都犯有偏誤的比例來的高。而改變樣本空間問題中，中、高分群在前、後測皆沒有偏誤的比比例較低分群高。複合樣本問題中探討代表性偏誤，低分群在前、後測仍然有偏誤的比例較中、高分群前、後測犯有偏誤高。 (3)可利用性偏誤 三群在前、後測的綜合表現並無顯著差異。 / The study aims to explore the differences of judgmental heuristic and biases on representativeness, availability (Kahneman &Tversky, 1974) and outcome approach (Konold, 1989) in terms of comprehension of probability concepts by ninth graders before and after studying the subject. The results are based on a quantitative analysis of the data collected from two sets of paper-and-pencil self-designed questionnaires. Pre-test questionnaire is meant to explore students’ potential probability biases when they work out the problems based on their previous knowledge and intuition prior to any instruction, while post-test questionnaire is conducted after instruction. The subjects in our experiment are composed of one hundred and forty-eight ninth graders who have only learned some basic probability concepts in primary school, and are classified into high-, mid- and low-scorer groups based on their previous academic performance. The findings suggest that: 1. Gender effect is not significantly different, so there is no need to pay attention to the gender difference in teaching process. 2. The results of analyses for different groups are listed in what follows. (1) Outcome approach: In the problem of tossing a coin, the results of pre-test and post-test indicate that the proportion of subjects who are without biases is higher in mid- and high-scorers than that of low-scorers. (2) Representativeness bias: In the problem of positive recency effect and negative recency effect, the proportion of committing biases is higher in low-scorers than that of mid- and high-scorers in both pre- and post-tests. In the problem of changes in sample spaces, the proportion of lack of biases is higher in mid- and high-scorers than that of low-scorers. In the composite-event problem that deals with representative biases, the proportion of committing biases among low-scorers is higher than that of mid- and high-scorers in both pre- and post-tests. (3) Availability bias: There is no significant difference in the overall performance of pre- and post-tests among the three groups.

現代公司走向公開發行後，公司由廣大而分散的投資股東所有，投資股東雖擁有公司所有權，卻無多餘的心力與能力去參與公司經營，公司經營交由專業經營者，於是產生企業經營與所有分離之情況，在企業經營與所有分離下，股東與經營者間乃出現代理問題，為解決代理問題，本人勢必要付出代理成本，近年來十分熱門的公司治理議題亦致力於降低代理成本問題，並從董事責任之加強著手，故而建立與釐清董事之受任人義務內涵，乃一重要的課題。 董事之受任人義務內涵，可分為注意義務與忠實義務兩個子義務，前者主要著重於董事之行為標準，後者則是關於董事與公司間有利益衝突時，董事應以公司利益為先之義務。本文先就美國相關規定分析介紹，再進一步探討我國公司法就董事受任人義務規範之不足之處，以提出相關建議。接著本文就董事對股東揭露義務將特予介紹，蓋股東必須在充足資訊揭露下才能做出最適的決定，而董事不僅是能以最低成本提供股東資訊者，且從董事與股東之受託人關係觀之，亦可作為應為股東利益最大化而提供資訊之合理性基礎。 董事相關受任人義務內涵在併購過程中是否會有所不同，亦為本文關注之重點，故區分為合意併購與敵意併購兩種情況加以分析。合意併購時著重於探討董事如何於併購過程中為公司及股東爭取最佳的利益，並藉由分析我國實務判決提出若干建議。敵意併購時則著重分析目標公司董事採行之防禦措施適法性，期能藉由參考美國實務上審查標準，將來可引用作為我國處理相關案例之一套準據。 / When corporations go public, a large number of investment shareholders who separate around everywhere own the corporation. Because shareholders don’t have enough time and talent to corporate the company, they deliver the works to professional managers. It appears “Separation of business and all”. At the same time, there come conflicts of interest between the principal and the agent, which called agency problems. In order to produce the agency problems, the principal has to pay for some costs which called agency costs. Recently, the popular corporate governance issue has emphasized the importance of the liabilities of the directors. Hence, to figure out how to build directors’ responsibilities and to know the content of fiduciary duty of the directors is a significant issue. Fiduciary duty of the directors consists of two sub content: duty of care and duty of loyalty. The former focuses on the level of attention of the directors take when they conduct. And the later focuses on when it faces the conflicts of interest between the company and the directors, the directors should take the company’s interest for priority. In this paper, I try to analysis the lack of the fiduciary duty standard in our country through comparing the U.S relevant standard, and to give some personal suggestion. Then I want to introduce the obligation of disclose of the directors. Because the shareholders need plenty of information to help them making informed decisions. Usually the directors can provide information under relatively low cost, and the fiduciary relationship between the directors and the shareholders gives a good reason to provide any necessary information to improve the shareholders’ best interest. If the fiduciary duty of the directors would be different during the takeover process is also what this paper wants to emphasize. In this paper I divided takeover into merger agreement and hostile takeover, and discuss under these two kind of takeover how should the directors conduct to meet the duty. When talking about merger agreement I focus on how the directors to seek for the best interest of the company and the shareholders during the whole merger course. And I try to give some suggestion through discussing one court judgment. Finally, when talking about hostile takeover I will emphasize on the anti-takeover conducts which the directors make, and try to analysis these conducts’ legality. Meanwhile I hope that with critiques and dissertations from American scholars and experts as reference can provide our court some useful and specific criterion in the future.

本論文以康德和經驗主義美學切入討論維多利亞文學中女性的家庭和社會奉獻，論證女性家庭奉獻的美感並非單純呼應家內天使的形象，而是作者藉此美感，提供女性一符合性別期待的社會奉獻管道。十九世紀的家內天使意識型態，歌頌中產階級女性角色為男性的幫手，其家庭奉獻象徵秩序與道德，讚揚女性的道德美感。此兩性空間的意識型態視女性的主要活動範圍為家庭，看似縮減其參與社會奉獻的相關性，但作家實以女性家庭奉獻的美感為敘事手法，傳達慈善始於家庭的想法，傳達女性情感與落實社會奉獻。 本論文檢視三本1850至1870期間的英國小說：喬爾斯‧狄更斯（Charles Dickens）、喬治‧愛略特（George Eliot）、伊利莎白‧蓋斯凱爾（Elizabeth Gaskell）的小說皆以女性奉獻為主，但各展現不同的美感與社會奉獻的關係，融合社會對家庭奉獻的傳統要求和實踐女性自我主體性。論文第一章介紹美的概念演變、維多利亞時期的女性奉獻美感、以及本論文的章節架構。第二章探索美感與道德的同異性。從康德美學的觀點，探討維多利亞的家內天使形象和狄更斯《荒涼山莊》女主角的家庭奉獻，論證美雖不等同於道德，但卻是道德的象徵。第三章分析女性的愉悅美感是源於奉獻行為。愛略特《米德爾小鎮》的女主角，融合利己情感和利他奉獻，以道德和愉悅感為奉獻的基礎，彰顯女性奉獻與道德愉悅感的關係。第四章檢視女性的同情美感和社會改革。蓋斯凱爾《北方與南方》女主角的同情美感，塑造出獨立能幹的形象，致力於家庭奉獻和排解階級糾紛，並促使男性角色改善階級衝突。結論章節論述，維多利亞小說中的家內天使形象和女性奉獻所產生的美感，隱藏複雜多樣的奉獻和主體關係，雖然女性以家庭奉獻的美感為出發點，實為進行社會奉獻，蘊含豐富的改革和情感動力，挑戰傳統家內天使形象的寓意。 / This study uses Kantian and Empiricism aesthetics to explore women’s devotion and effect to home and society in Victorian literature. The beauty of heroines’ devotion to home does not simply convey the conventional image of an angel in the house but offers women a socially acceptable access to social commitment in the Victorian novels written by Charles Dickens, George Eliot, and Elizabeth Gaskell. The ideology of an angel in the house regards middle-class women as helpmates. Women obtain the sense of beauty via their domestic devotion, which symbolizes order and morality. This female image not only reinforces the ideology of separate spheres but also cooperates with women’s participation in social commitment. Female devotion is used to reinforce the notion that charity begins at home and express women’s feeling and pursuit of social commitment. This study examines three Victorian novels between 1850 and 1870. The novels of Dickens, Eliot, and Gaskell accentuate female domesticity and present different aspects of female beauty in women’s participation in domestic devotion relevant to their social commitment of improving the world. They reconcile the society’s demands of women’s domestic devotion with personal pursuits for female subjectivity. In the first chapter, the study defines beauty, particularly of devotion in the Victorian time. It also shows the structure of the work through describing how other chapters are organized. The second chapter examines the affinity of beauty and morality in women’s devotion to home. Kantian aesthetics which explains the exercise of aesthetic judgments is helpful to explore Dickens’s angelic heroine’s moral beauty in Bleak House. The heroine’s beauty is not synonymous with morality but is, instead, symbolic of morality. The third chapter centers on the relation between female agreeable feelings, virtues, and beauty in Eliot’s Middlemarch. The heroine undergoes the process of reconciling self-regarding feelings and altruistic devotion to make virtuous contributions. Empiricist David Hume’s virtue theory helps explore the motivation and transformation behind the heroine’s virtuous action based on agreeable feelings and approbation of virtuous actions. The fourth chapter explores women’s beauty resulting from sympathy with family members and the poor. The independent heroine of Gaskell’s North and South dedicates herself to domestic devotion and class conflict. Her sympathetic beauty causes men to change present condition for the improvement of working-class life. In the fifth chapter, the analysis of female beauty and devotion in the three Victorian novels helps discover that various, complicated relation between devotion and subjectivity under the conventional disguise of women’s moral image. Although the women’s beauty originates from their devotion to home, the domestic devotion functions as their social commitment of reforming the world which contains rich, dynamic challenge to the ideological image of female beauty.

近年來國內之併購事件隨世界之潮流日趨普遍，然於併購交易中常伴隨著控制權之交易，而我國法規對於控制權和控制股東之定義未明，因而常有不同之解釋空間而有諸多疑問，更遑論進一步討論控制股東之責任或義務。因此，於西元2006年所發生之凱雷收購東森媒體科技一案，論者雖多側重討論所謂「控制權溢價」是否應由全體股東均享，或得由控制股東獨享之議題，然本案實則牽涉議題甚廣，包括控制股東或經營階層的受託義務、公平價格之決定與少數股東之保護等相關問題。 本文認為，控制權之交易在追求效率極大化之同時，仍須於法律追求公平正義下之框架中進行，凱雷收購東森媒體科技案探討的「控制權溢價」存在與否，應僅為評估公平價格的其中一個考量因素。此外，控制權溢價實為一模糊之概念，從經濟學或法律學之角度觀察，其定義與計算方式或有不同，將會有不同的邏輯結果發生。因此，本文將以「控制權溢價」之概念為主軸，貫穿各章節探討控制權交易各層面之問題，並以歐盟與美國德拉瓦州之控制權交易的概念相互比較之，兩者對控制權交易所持立場之不同，因而有不同之法規建構。如歐盟採行之強制公開收購原則，雖直接防堵控制股東利用控制權不當攫取私利，然卻增加了收購成本，從而有礙有效率之控制權交易的進行；反觀美國德拉瓦州，雖允許控制權私利之存在，但亦強調交易程序之公平性，並以各種事前與事後機制，衡平控制股東與少數股東之權益。 本文認為，美國德拉瓦州關於控制權溢價之相關法規範設計較為可採，意即在控制權交易中，應肯認控制權私利的存在以及控制權溢價應可由控制股東獨享之原則，但必須同時強調控制股東之資訊揭露義務以及受託義務之履踐，以確保公平正義之結果。觀察美國法於控制權交易透過法院於具體個案中之細緻處理，我國法規範以及司法實務在相關議題上之論述則似有不足。本文期透過凱雷收購東森媒體科技一案為例，以控制權溢價與控制股東以及小股東之權益衡平為核心，分析美國法院判決及學說理論，並提出本文建議，以作為我國司法實務之基礎。

近年來，國際經濟危機層出不窮，產生各式各樣之公司治理問題；全球化之企業經營模式的崛起與迅速發展，企業之經營從國內走向國際，使得公司治理成為國際性之重要議題，美國之公司治理模式的移植亦於世界各國蔚為風潮。 公司治理之架構下，鑑於所有權與經營權分離原則，掌握公司經營權限之董事係公司核心，為避免擴大董事之經營權限的同時，會損及公司與股東之利益，美國法對於董事乃課以受託義務，其內涵包含忠實義務、注意義務與善意義務。然基於商業環境詭譎多變且有限司法審查能力，如董事必須為做出失誤經營決策負擔法律責任，將造成具有能力之人不願意擔任董事而不利於經濟社會之發展，故美國法院判決乃發展出經營判斷法則。經營判斷法則係推定董事係立於充分資訊、出於善意且誠實確信其係為公司之最佳利益，當原告主張董事違反受託義務時，應負有先行舉證證明董事行為不符合經營判斷法則之構成要件。 我國公司法第23條係忠實義務與注意義務之規定，惟對於經營判斷法則尚無明文規範，學說見解對於我國是否應引進經營判斷法則仍有爭議，法院實務雖早已援用經營判斷法則作為公司經營者之責任標準，卻存在諸多誤解導致誤將該法則視為行為標準。因此，似有必要重新審視經營判斷法則之定位，故本文嘗試提出對於經營判斷法則於我國之應用的見解與省思。然經營判斷法則與我國現有法制應如何相互融合仍有待立法配合與後續觀察。 / In recent years, the world has been engulfed by international economic crises, resulting in a wide range of corporate governance matters. The rise and rapid development of the global business model has made the management of enterprises go from a single country toward the whole world, making corporate governance an important international issue. The transplantation of corporate governance of America legal model has emerged as a global trend. Under the framework of corporate governance and in view of the principle of separation of ownership and control, the directors empowered decision-making authority are the core of the company. To avoid the expanding of directors’ decision-making authority and protect the interests of both the corporation and its shareholders, the directors has fiduciary duty which includes duty of loyalty, duty of care and duty of good faith. However, based on the complexity of the business environment and the limit of the capability of the judicial review, if the directors burden the responsibility for making wrong decisions will make capable people unwell to be directors and affect the development of the economy. The business judgment rule is the presumption that in making decisions not involving self-interest and self-dealing, corporate directors act on an informed basis, in good faith, and in the honest belief that their actions are in the corporation’s best interest. Article 23 of Taiwan Company Act is the regulation of duty of loyalty and duty of care. However, the business judgment rule is not regulated in Taiwan Company Act. The opinion of whether the business judgment rule should be introduced to Taiwan is still controversial. Therefore, it is necessary to reexamine the position of the business judgment rule in Taiwan legal structure and this article attempts to provide points of view in the issue. Last but not least, the interaction of business judgment rule and Taiwan legal structure still needs the cooperation of the legislation and following observation.

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企業併購商譽產生係由「併購公司投資成本」與「被併購公司可辨認淨資產公平價值」產生差異所致，本文先由「併購商譽攤銷」之行政訴訟進行分析，進而研究我國稅捐稽徵機關是否應當發展公平價值評價審查制度以解決相關租稅爭議。另外由於在我國102年起上市櫃公司全面採用國際財務報導準則的前提下，透由我國上市櫃公司於102年度之商譽減損測試執行狀況，將該分析結果與國際現況進行比較，試圖了解我國上市櫃公司之商譽會計政策是否隱藏併購公司高估商譽之風險，並進而探討公司負責人於併購時點所作之投資決策，是否有「經營判斷原則」之適用？在此混沌不明的過渡期間中，本文希望透過此研究而呼籲我國監理機關能盡早正視此一問題。 / M&A Goodwill arises from the difference of "M&A investment cost" and "the acquired company's identifiable net assets at fair value" .This study analyzes the administrative litigation about the " amortization of goodwill" at first. Further we study that whether the tax authority should develop the examination system of fair value evaluation to resolve disputes related to income tax. In addition , science Taiwan Financial Supervisory Commission (FSC) formally announced that all listed companies must apply International Financial Reporting Standards (IFRS) after year 2012, we summary the the Goodwill impairments during year 2013 evaluated by the listed companies and compare with the international status ,trying to understand the listed companies`s accounting policy and weather the M&A Goodwill is without evaluation . At last, this study discuss when responsible person of the corporation high paying to the acquired company whether there is "business judgment rule" applicable? In this chaotic period, this study hopes that this research result could let FSC to notice this issue as soon as possible.

刑事訴訟制度具有兩大目的，分別是發現真實以及保障被告人權，二者不可偏廢，不可為了發現真實而犧牲被告人權之保障，亦不得為了保障被告之人權，忽視真實之發現。 被告在憲法上受有無罪推定原則之保障，原則上無須證明自己無罪，舉證責任落在身為控方的檢察官身上，檢察官須就被告之犯罪事實予以證明至無合理懷疑之程度，使法官依據其所舉證之內容依自由心證予以衡酌，如未能形成超越合理懷疑之心證門檻時，依照無罪推定原則，即應對被告諭知無罪判決。 目前我國法已明文肯認無罪推定原則的保障，除了被告得因此享有相關之保障外，負責追訴犯罪的檢察官，身為控方，亦應善盡其舉證責任，當使法官形成超越合理懷疑的心證時，方能推翻對被告的無罪推定，對被告諭知有罪判決，然而，控方應負舉證責任縱然作為原則，但不可否認的是，本文認為仍有存在例外的空間，故試圖從舉證責任之架構釐清在無罪推定原則的制度下是否有轉換、調整之空間。 站在當事人對等的天平上，筆者認為立法者考量到特殊案件類型之需求，可以透過立法的方式將某些事項的提出證據責任轉換到被告身上，但說服責任則不可以移轉之，因為被告在訴訟上仍受有不自證己罪原則之保障，要將舉證責任予以移轉，筆者以為歐洲人權法院所形塑之標準可資參考，當爭點具有一定的重要性，且被告的防禦權未完全被剝奪時，當檢察官已就一定犯罪事實予以舉證時，即可將舉證責任轉換到被告身上，如此可使呈現在法庭上的證據越來越多，亦可使真實更容易被發現。 本文以經濟犯罪作為檢討舉證責任轉換可行性之主軸，並以特別背信罪與內線交易作為檢討之適例，試圖檢驗本文架構出的判準之可行性。然礙於篇幅有限，故僅以商業判斷法則及內線交易之抗辯事由作為本文檢討之核心。