Michael Walzer美國當代社群主義的代表人物，同時也是一位出名的公共知識分子，其哲學思想與政治理念均有其獨到之處，而其中Walzer特別強調社會才是作為個人權利與自由實踐的場所，而擺脫了傳統自由主義理論下，只存在國家與個人的關係。而其最著名的正義的諸領域(Spheres of Justice)，更是在研究近代關於自由主義與社群主義正義論的一本經典，而Walzer正義論中最吸引我的地方在於其放棄像是John Rawls等正義理論的無知之幕，反而主張在討論正義的時候，應該以每個不同社會和社群之間的文化與歷史的發展為基礎，因此Walzer的正義理論強調各種不同的特殊性，而維護正義是國家所必須要出面來作的一件事情，但如何維護多元、自由的社會諸領域中的不同正義原則，Walzer提出一套「複雜平等概念」的哲學思考模式，以及從「公眾利益」為出發點的利益衡量原則。 因此結合Walzer的複雜平等概念與公眾利益的衡量原則，本文提出一套「權利實踐理論」，在這個理論架構之下將會注意到其實法律上所謂的權利僅是作為一種象徵法律權威的意義而已，真正個人想要落實權利實踐必須要集合足夠的政治權力才能夠獲得一個社會實踐的空間與可能性，而這往往與個人在詮釋法律的方式與態度有關，也就是說只有個人提供一個好的詮釋之理由，才能夠獲得足夠的政治權力的協助來個人權利的實踐。 但是法律中往往存在許多「不確定法律概念」，這是為了在特殊的情況時，來能夠實踐個別正義的設計，而法官所負擔的工作，就是透過詮釋，在個案中確立法律概念與原則，有時候會發覺法官並沒有再進行法律的詮釋工作，而也許只是單純的「依法判決」重新確認權利人行使權利之資格而以，但為何有時卻會有限縮或是擴張解釋法律的情況出現，而這背後的判斷標準和原則到底又是什麼，法官這樣做是否合法？是否由於法官是詮釋行為中的最高權威，就代表法官擁有自由的詮釋法律的空間？ 但從Walzer的思考脈絡中，我們可以知道最高的權威者，還是有一定的責任與必須遵守地義務，但其同時也有一定程度的自由和自主決定的空間，依照Walzer的說法，國家也就是站在是最高權威者角色上，維護個人和社會自主性是其必須地義務，並且要防範任何形式的暴力破壞個人和社會的自主性，包含國家自身，而這時候衡量與判斷的標準往往就是所謂地「公共利益」或是「公眾利益」因此公眾利益是判斷國家行為合法性的依據。 而本文就嘗試以美國著作權法中，合理使用原則的公眾利益衡量標準，觀察法官是如何「公共利益」型塑某些原則的重要性，而且也同時還能保留有一定的開放性空間，以處理個案中截然不同地主張與原則的空間。

本論文旨在探討歐洲聯盟與非加太國家集團間的關係。非加太國家大部份為歐洲國家的前殖民地，其範圍包括非洲、加勒比海以及太平洋國家。這些國家在獨立後，繼續與歐洲聯盟保持緊密的合作關係，歐洲聯盟也透過經濟援助與貿易優惠的實施，來維持這樣的特殊關係。本文試從歷史的角度及國際政治經濟學觀點，以及雙方簽訂之條約分析雙方關係的性質，並且就歐洲聯盟貿易優惠與經濟援助的效果予以評估，發現歐洲聯盟與非加太國家的關係，是奠基於不平等的關係之上。雙方雖然以簽訂國際條約的方式來發展合作，但其中之運作仍顯現歐洲聯盟站於一個優勢及主導的地位。非加太國家並且是歐洲聯盟歐洲利益的外環，保障歐洲聯盟的原料進口來源、成為歐洲聯盟的外銷市場，同時也是歐洲聯盟取得國際經濟重大議題優勢的重要協助伙伴。由於世界貿易自由化的發展，使歐洲聯盟給予非加太國家的貿易優惠在新世紀已不合時宜，而歐洲聯盟對於東歐國家的關切，又有分散歐洲聯盟對非加太國家援助之虞。在冷戰結束後，歐洲聯盟對於非加太國家的要求也有政治化的傾向，人權、民主成為非加太國家取得歐洲聯盟援助的必要條件。本論文的結論是，非加太國家於歐洲聯盟所扮演的角色已不若從前重要，但歐洲聯盟應本於國際責任，繼續給予非加太國家經濟援助，並在世界經濟體系許可的範圍內儘量給予非加太國家貿易優惠，以做為南北合作的典範，並協助非加太國家經濟發展以消除貧窮。

過去有關土地使用分區管制與地價兩者間關係之研究，往往假設地價在實施規劃管制過程中呈中立性，且過去在探討土地使用分區管制與地價二者間關係之研究時，多著重在探討土地使用分區管制施行後對地價之影響上，對於土地使用分區管制決策是否受到土地市場中地價之影響，則僅在少數的研究中被探討。故本研究首先透過國內外相關文獻之回顧與分析，得知規劃管制決策者有時為求得最大之政治支持，有可能會以規劃管制為其尋求最大政治利益之工具，而扭曲規劃管制之原意，使得土地使用分區管制決策可能受到土地市場中地價之影響，然而地價於實際經濟社會中是否會影響土地使用分區管制決策，則有待進一步的探討與驗證。 是以本研究以公共選擇理論與消費者效用理論為基礎，透過台北縣市土地使用分區管制決策過程與內涵之探討，利用羅吉特(logit)迴歸分析模型，以台北市為實證範圍，並以其72至81年度之房地移轉買賣實際調查資料，進行分年橫斷面分析方式，求取選擇性偏誤訂正項後，再納入地價方程式中估計，以求地價函數一致性估計，據以逐年檢驗地價對土地使用分區管制決策之影響情形。再以台北市信義計畫區為個案分析之對象，檢視於現實社會中地價對土地使用分區管制決策之影響情形。 經由上述之實證與個案分析，得到以下之結論： 一、土地使用分區管制決策在執政者追求最大政治利益之假設下，將可能受到利益團體等相關者之壓力，而做出只利於少數人之土地使用分區管制決策。 二、土地使用分區管制決策可能會受土地市場中地價之影響。 三、地價對土地使用分區管制決策之影響不穩定。 四、對土地使用分區管制決策時應有制度性之建立以審慎考量規劃管制之旨意。 / In the literatures, the study on. the relationship between land price and zoning control was assumed that land price is neutral. Moreover, the studies of land price and zoning control are more on the impact of land use control upon land price. The issue that impact of land prices upon the decision making of zoning control is rarely investigated. Based upon the theories of public choice and consumer's utility, this study discusses the process and content of zoning control decision-making. Then, by Logit model, the transaction data of property in Taipei City from 1983 to 1992 are employed to test the impact of land price upon the decision making of zoning control. Furthermore, a case study of Shin-I Planning District in Taipei City is analyzed so as to examine the impact of land price upon zoning control decision-making in the real operation. The major findings of this study are that, land price may affect the decision making of zoning control in the long term. However, the impact of land price upon the zoning control decision-making is unstable. Finally, based upon the public choice theory, the empirical results are discussed so as to apply the findings to the land policy.

過去電信事業強調無論任何一端用戶透過電話機、傳輸線路、交換機等網路連接至另一端用戶，進行點對點(end to end)語音或數據之通信時，基於網路不可分割之特性，進行整體固定網路設備投資相當龐大，且因具規模經濟特性而形成自然獨占；加以其多屬民生攸關之公用事業，又須具備一定之服務品質及可負擔之合理價格，始能提供不論居住何處之全國民眾使用，故大多由政府主導經營。 　　然隨著電信自由化來臨，民國八十五年七月一日電信解制，分為監理電信業務之電信總局及國營事業之中華電信公司，確立監管架構及電信業務開放以引進競爭市場。惟為避免新進業者會對更多需求及更可獲利的城市地區首先提供服務，而忽略了鄉村偏遠地區，形成吸脂作用(Cream skimming)。故顯然電信自由化後，儘管商業利益的考量是競爭市場存續的重要因素之一，然而為避免關切公共服務的精神隨之而消失，那麼政府如何適度藉入以求得其間的平衡性，這應屬必要的。 　　基本上，應以國民基本通信之概念考量普及服務之範圍，同時應基於公平及合理的原則下，以負擔得起且日常生活中有必要的電信服務；然由於在公平的、合理的、負擔得起、有必要性等充分條件下，仍須加上一定的「服務品質」為必要條件，才能使普及服務的精神顯露，特別在隨著電信科技發展、社會環境變遷及民眾需求，仍須作階段性不同之定義，才能符合普及服務的真正目的。 　　因此，本論文採用文獻探討、政策德菲法(Delphi method)及實例探討，從管制理論的基礎，說明管制因環境之所需，尤其當電信自由化之初，引入市場競爭之同時，適時的管制對於公平的競爭是有需要的；另再參酌美國、英國、澳洲、香港及法國等先進國家之電信普及服務機制，透過美國、英國、澳洲及香港等國家之電信監理機構之網站，及相關電信自由化之文獻，蒐集到各國對普及服務相關之管理方式與法規規定，歸納出各國對普及服務目標之界定，普及服務之提供者，成本計算方式，分攤普及服務之義務者及分攤方式等，再進行整理、分析與比較，嚐試提出一個適合國情的普及服務制度，並對實務執行所面對的問題提出建議，以供主管機關參考。 　　本論文結論重點為，除建立一套含理論及實務運作的電信普及服務機制外，為發現整理出相關問題如：(1)「電信事業普及服務基金」非為政府基金之管理，是否須要編列年度業務計畫及預算書，值得商榷。(2)就商業利益考量，固網業者收取申裝市內電話之「界外工料費」應無不可，然是否能適用普及服務補助的問題。(3)易將普及服務基金視為另一個社會安全或防災救助的課題，扭曲其設立之精神。(4)提供普及服務所產生之無形利益是否應納入棄置營收之計算。(5)海岸電台船舶遇險及安全通信服務是否納入普及服務之考量。 　　其政策建議重點則為：(1)為消彌外界之疑慮，並兼顧效率運作之原則，除必要之管理費用應撙節使用外，相關之收支帳目宜經由會計師簽證予以公開透明化。(2)為維護消費者之權利，裝置材料費用應有下降趨勢，應重新檢討並提出合理成本，訂定合理之收費方式。(3)社會安全或急難救助所經費，應由社會福利安全政策編列預算支應，以免增加電信業者之成本負擔，並轉價至最終消費者。(4)無形利益應可加以計算納入棄置營收項目內，可利用每一家或前五大業者平均的廣告效果估算；或利用消費者行為之抽樣問卷調查，求出潛在消費者及平均消費之貢獻，做為無形利益的推估。(5)可成立專案小組，針對海岸電台設備及維運費用等訂定效率化之衡量標準；或以公開招標方式，徵求自願投入之電信業者；或協調海巡暑整編至該單位。(6)必須建立一套成本資料管理及稽核制度，以增加核算資料的明確性。(7)考慮修法開放可以行動電話做為普及服務之提供，公開徵詢有興趣之行動電話業者，並於北、中、南區各找一處以行動電話提供普及服務之實驗。(8)第一類電信事業部分，可由普及服務管理委員會就經營效率性、虧損之持續性等相關因素，予以審核後得免予繳交；第二類電信事業部分，以經營語音單純轉售及網路電話兩項從事語音電話服務為主，衡酌經營差異程度，排除一定營業額以下者可免予繳交。 / In the past, in order to provide seamless end-to-end communications services for the end users, telecom enterprises that required cost-sunk expenditure, economies of scale and operated an indivisible network had been regarded as a naturally monopolistic business. Moreover, telecommunications as one of public services relevant to the people’s livelihood has to be provided for all nationals at an affordable price and a reasonable level of service quality. As a result, most telecom enterprises worldwide were operated and conducted by the Government. 　　Nevertheless, along with the global trend of telecom liberalization, on July 1 1996 our government reorganized the DGT into a sole telecom regulator and established the state-own holding company, CHT, to provide telecom services, with a view to build up a regulatory regime and to open the telecom market further. To avoid newcomers in a competitive environment tending to focus on high revenue growth telecommunication markets, such as metropolitan areas, resulting in the phenomenon of ‘cream skimming’ and in the impediment to the spirit of public services, there is a need for government intervention in the provision of telecom services. 　　Basically, the concept of universal telecommunications service shall be confined to the basic telecommunication services which are indispensable to every citizens and should be provided on reasonable request at an affordable price and a reasonable level of quality. However, universal telecommunications service might has different definitions over time so as to fulfill its policy objectives in each phase given the development of technologies and the changes in social environment. 　　Accordingly, by conducting Documentary-type method, Delphi method and Case Studies, this dissertation has illustrated with regulatory theory why regulation shall be based on the requirement of the environment. Particularly, during the early stages of telecom liberalization, regulatory involvement at right moment is required for creating a level-playing field when introducing competition. From the websites of several telecom regulators in advanced countries, e.g. US, UK, Australia, HK, etc., and some literatures on telecom liberalization, this dissertation has collected those countries’ management criteria and legal framework for universal service and summed up their universal service objectives, providers, cost calculation methods and obligation sharing mechanisms. Then through a further analysis and comparison, it has tried to propose a universal service mechanism that might better fit our national conditions and offer the authority concerned some practical recommendations for the implementation issues. 　　In conclusion, this dissertation has built up a universal telecommunications service mechanism based on both theoretical analyses and practical considerations. Besides, it has included some key findings as follows: (1) Given the fact that the universal service fund is not one kind of government funds, shall it still be managed through annual official planning and budgeting? (2) From a viewpoint of profitable undertaking, a fixed network operator might want to charge a remote subscriber outside its service area for some extra facilities fees for service installation. This might be reasonable under commercial terms. But shall we allow such extra fees to be subsidized by the universal service fund? (3) Some people might regard the purpose of the universal service fund as an issue on social security or emergency rescue, and hence distort the spirit of universal service fund. (4) It is questionable whether intangible benefits, resulting form the provision of universal service, could be grouped into revenue forgone. (5) Is it appropriate for an operator to recover its costs of providing coastal radio maritime emergency and safety communication services from the universal service fund? 　　Furthermore, it has given several key policy recommendations as follows: (1) For the sake of dispelling people’s doubts and managing the efficiency in universal service fund, all of the accounts of expenditures shall be open and transparent except that the administrative costs must be kept at minimum. (2) In order to protect consumers’ rights, the equipment installation fee should follow a downward trend and must be cost based. (3) To avoid increasing the burden of telecom operators whose costs are ultimately entailed by consumers, budgets for social security or emergency rescue should be supported by national social welfare policies. (4) Intangible revenue that might be calculable by evaluating average effect of advertisement of each operator or top five operators should be grouped into revenue foregone. Or it may be possible to make a sampling survey of consumers’ behavior, finding the average contribution of each potential customer so as to estimate intangible revenue. (5) Grouping a task force to revise measuring criteria for the facilities and maintenance costs in coastal radio services efficiently. Besides, bids for these services may be opened for volunteers, or be coordinated with and incorporated into the function of Coast Guard Administration, Executive Yuan. (6) It is necessary to build up a mechanism of data management and auditing so as to increase the accountability of re-calculating data. (7) To think over the feasibility that mobile phone can be used for the provision of universal service as well by revising the relevant laws, and then in North, Middle, and South Taiwan, try to conduct a field trial in each area for providing universal service by using mobile phone. (8) For Type I telecommunications businesses, universal service committee can exempt them from universal service obligations with the concerns about their operation efficiency and the duration of losing money, and so on. For Type II telecommunications businesses, only those operating voice communications services, including simple resale and internet phone services, should bear the obligations, but whether they need to make contributions to the universal service fund or not can be decided through the evaluation of their business performance.

本論文之研究目的在以成本與利益觀點，驗證產品資訊搜尋過程，消費者於對搜尋時間成本與產品資訊信心程度之主觀估計，在極大化程度對消費者產品資訊搜尋行為影響所扮演的中介變數角色，藉此瞭解產品資訊搜尋階段，極大化程度對消費者資訊搜尋行為與態度之影響機制。 極大化程度為一種個人追求最佳選擇程度之人格特質傾向。過去極大化程度在消費者行為領域之相關研究，多聚焦於探討不同極大化程度消費者之選項數量偏好、時間成本投入意願與決策後情感反應之差異，甚少有消費者資訊搜尋過程相關議題之討論。本研究認為，產品資訊搜尋實為消費者整體選擇與決策歷程最重要之階段，經常影響消費決策之最終品質，因此若要真正瞭解極大化程度對消費者選擇行為與態度差異之影響，除從極大化人格特質基本定義做為影響之解釋外，亦須藉由探討極大化程度在產品資訊搜尋過程，對消費者資訊成本與利益認知之影響中，連結出整段消費者選擇行為歷程之影響機制關係。 本論文以Ratchford (1982) 所提之「資訊搜尋之成本－利益模式 (The Cost-Benefit Model for Information Seeking)」為理論基礎，並將研究分為兩部份，研究一為探討不同極大化程度消費者在產品挑選機制與產品屬性要求標準上的差異，透過受測者對四項產品之屬性重要度評估、對特定屬性規格之期望標準，得知不同極大化程度受測者在產品屬性重視的程度、視為重要的屬性數量，以及產品屬性要求標準上之差異。研究二則採取2 (資訊延遲時間高、低)×2 (產品屬性離散程度高、低) 組間設計實驗，透過本研究設計之虛擬產品購物網站平台，讓受測者執行產品資訊搜尋任務，從中衡量受測者對產品資訊搜尋時間成本與資訊信心之主觀估計，驗證單位搜尋時間估計與單位資訊效用估計在極大化程度對受測者產品資訊搜尋數量、搜尋過程滿意度與產品知覺價值中，扮演之中介變數角色，以瞭解箇中之內在心理機制。 研究結果顯示，極大化程度與產品屬性重視程度及屬性要求標準呈現顯著正向關係，極大化受測者對產品屬性的重視程度與對產品屬性的要求標準皆較滿足化者高。足見不同極大化程度消費者對選擇之追求目標差異，會具體展現於產品遴選機制與屬性要求標準上。而經過中介變數關係檢定後也發現，極大化程度越高之受測者所估計之搜尋時間與對資訊在決策幫助上的信心越低，因而正向影響了搜尋的產品數量，搜尋時間成本與資訊效用估計亦分別成為受測者對搜尋過程滿意度以及對產品知覺價值之中介變數。 本論文之研究成果除驗證極大化選擇目標與產品遴選機制及屬性要求標準之關聯性外，亦進一步得知極大化程度影響消費者產品資訊搜尋行為與態度之內在心理機制，成功將系統性之消費者資訊搜尋經濟模式與極大化概念結合，為極大化程度研究領域帶來更深入且具理論基礎之發現。研究成果亦可作為通路或產品廠商思索產品陳列與資訊呈現方式時之參考依據，以降低顧客之主觀成本花費、提升產品資訊帶給顧客決策上的利益，提高顧客對個人整體消費過程之滿意度與所選產品之知覺價值。 / The purpose of this research is to demonstrate whether consumers’ subjective estimations of search time and product information confidence are the mediators mediating the effects of maximization tendency on consumers’ product information seeking behavior and attitude. From the perspective of information cost-benefit, the psychological mechanism will be found from this effect of personality on consumer behavior in this research. Maximization tendency was conceptualized in recent ten years to describe individual’s personality that strives for pursuing the best choice. After this concept was developed, most of the researches in this domain focused on discussing in the relationships between maximization orientation and consumers’ choice preferences such as the differences in the amount of alternatives, the aspiration to invest search time, and affective response after making decision. However seldom of them paid their attentions to the stage of product information search to probe the mechanism for the effect of maximization tendency on consumers’ searching behaviors about product information. Since the information seeking is the most important process to influence consumers’ decisions, the current study aims to explore the effects of maximization tendency on the individuals’ subjective estimations of time cost and benefit of product information. Hereby, the whole picture of the causal relationship in consumers’ information searching process would be drawn in this study. Referring to the rationales of Ratchford’s cost-benefit model, this research conducts two studies: the first part is to assess the differences in the criteria and attribute standard of consumers’ product selection with differential maximization tendencies. The second part is to conduct a 2 (the delay length of information appearance: low and high)×2 (the the dispersion of information attributes: low and high) between subject design experiments to demonstrate the mediating effect of two variables: consumers’ subjective estimation of time cost and information confidence during searching for information in the relations between maximization tendency and consumers’ information seeking behavior. The result shows the relationship between participants’ maximization orientation and their selection criteria as well as attribute demand standard exists. In general, maximizers have more complex choice criteria and higher picking standards than satisficers do when they choose the same products. The psychological mechanism is confirmed to help us understand how maximization tendency affect seeking behaviors and attitudes of product information from consumer’s product information seeking behavior and attitude. Manufacturers and store owners are suggested to apply these findings in the arrangement of alternatives and the display of product attribute information in order to reduce customers’ subjective estimation of time cost and improve their perception on information utility to, eventually, increase their satisfaction with the whole consumption experiences.

抵銷制度所具有之簡易清償機能與公平維持機能已廣受我國學說與實務承認，惟抵銷制度是否具有擔保機能一事，則尚未受到充分之關注與討論而仍存有疑義。 所謂抵銷之擔保機能者，係指在互有相對立債權債務的主被動債權人間，若被動債權人資力不足且同時對多數債權人負有債務時，身為多數債權人之一的主動債權人，可藉由抵銷權之行使，使其與被動債權人間相對立之債務立即消滅，產生主動債權人藉由抵銷權之行使，令自身債權獲得較其他債權人優先受償、主動債權如同受被動債權擔保般的效果。 此一抵銷權之擔保機能反映在法律規定上，與之關連最密切者，乃民法第340條。蓋民法第340條乃規範多數債權人（扣押債權人與主動債權人）於競爭何人得自被動債權人財產受償時，抵銷權行使應否受限制的問題。因此，若承認擔保機能為抵銷制度之本質機能，則在民法第340條之解釋適用上，即應擴大允許被動債權受扣押後抵銷權之行使範圍，使此一抵銷制度之本質機能得以充分發揮。 然觀察我國法將發現，目前我國學說對於抵銷制度本質上是否具有擔保機能，討論仍極為有限，此種討論不足的情況延伸至審判實務上，使各級法院在解釋適用民法第340條時，因欠缺理論基礎，導致對系爭條文之解釋適用存在有見解分歧、法律適用不安定的問題，凸顯了對於抵銷之擔保機能進行深入研究，並統一民法第340條解釋適用之必要性。 對上述問題，因日本民法第511條與我國民法第340條規範幾近相同，且該國判例學說長期以來已累積豐富之討論成果，可為我國法解釋適用之參考。在整理該國判例學說與修法動態後，可得出下列三點啟發：第一、「擔保機能」僅是多種「抵銷對第三人效力理論基礎」的可能選項之一，其存在對於抵銷制度並非絕對。第二、日本法上對於民法第511條之所以存在多種解釋方法，此亦係肇因於其背後對於「抵銷對第三人效力理論基礎」的選擇不同所致。第三、在決定是否以「抵銷制度本質具擔保機能」作為「抵銷對第三人效力理論基礎」後，尚須注意此一結論是否能與扣押命令效力範圍、民法第511條之體系定位、期限利益喪失約款之對第三人效力等周邊問題建立邏輯一貫而無矛盾的解釋。 將對日本法之研究成果運用在我國法的解釋適用上，可自民法第299條第2項之規範方式推知我國立法者有意採取「對抵銷期待利益之保護」作為「抵銷對第三人效力理論基礎」。考量民法第340條與民法第299條第2項同為抵銷制度下「抵銷對第三人效力」規範，故兩規範在解釋適用上應採取相同之理論基礎。換言之，民法第340條所規範的「抵銷與扣押」關係中，主動債權人之所以可藉由主張抵銷而獲得較扣押債權人優先受償的類似擔保效果，實為保障主動債權人對抵銷之期待利益所產生的事實上反射效果，並非抵銷制度本質上有何擔保機能存在。而在否定抵銷制度本質上具有擔保機能後，則可以此結論作為解決相關問題之起點，逐一推論出民法第340條應如何解釋適用，以及其他周邊問題的解答。 / Expediency in satisfying debts and keeping fair treatment among creditors are two major functions well acknowledged by academics and the judiciary in Taiwan. However, a possible third function - securing unpaid loans through claiming an offset (hereinafter referred to as securing function) - has not yet been fully discussed. The purpose of this thesis is to fill this gap in the understanding of the issue. Securing function of offset means that in the situation that two people are each others’ creditors and one of them is insolvent, the solvent creditor can assert their right of offset. To claim an offset allows a creditor/debtor to have his/her unpaid loans preferentially satisfied before other creditors’ claims. Allowing a creditor to claim offset results in the same effect as the creditors’ loan having been secured. In the civil code of the R.O.C, Article 340 is most relevant to the question of whether the right of offset includes the securing function. Article 340 stipulates that, “When an obligation has been attached by an order of the court, the third debtor of such obligation shall not take a claim which he has acquired from the creditor after the attachment to offset the obligation attached.” The question in point is: • whether the limitation on the garnishee’s right of offset is only limited to his counter claim against his creditor generated after the issuance of an attachment order, or • should it be expanded to all of his counter claims, including those generated before the issuance of an attachment order. The key to answer the abovementioned question lies in whether securing function is within the intention of the legislator in enacting Article 340 of the Civil Code of the R.O.C. After scrutinizing essays related to the right of offset in the Civil Code of the R.O.C., it is clear that scholars in Taiwan have not discussed the questions enough yet. The lack of academic research results in considerable confusion in judicial practices when applying Article 340 of the Civil Code of the R.O.C. Japanese scholars and legal precedents of the Japanese Supreme Court have been exploring the securing function issue of the right of offset for more than half a century. There is the same question regarding Article 511 of the Japanese Civil Code, and the article is almost identical to Article 340 of the R.O.C Civil Code. We consider it to be helpful to review their research and take it as our reference. The gist of Japanese academic research and legal precedents regarding the above-mentioned issue, can be summarized as follows. First, acknowledging securing function of the offset right is not necessary in constructing the theory of the right of offset; second, explanations for Article 511 of the Japanese Civil Code in Japan have not yet been unified. There are still controversies in Japanese scholars' research and legal precedents regarding the issue, as Japanese scholars and Japan's Supreme Court continue to offer various theories regarding the legislative intent of Article 511. Third, whether securing function can be considered as within the legislative intent of Article 511 further relates to the solutions to the following three questions: the scope of attachment orders, the role of the right of offset within the whole of the Japanese civil law system, and the influence of acceleration clauses. The above-mentioned research on Japanese law concludes that the legislative intent of the Japanese Civil Code is not to confer securing function to the right of offset, but to protect legitimate expectations of the debtors to have the chance of claiming offset. The same conclusion can be derived from observing the design of paragraph 2 of Article 299 of the Civil Code of the R.O.C., which regulates the influence of the right of offset on the third party creditors (hereinafter the “third party effect”). Paragraph 2 of Article 299 stipulates that, “At the time of the debtor being notified, if the debtor had the claim against the transferor [sic], and if such claim matures before or at the same time as the claim transferred does, he/she may claim for offset against the transferee.” To clarify, when a debt is transferred from the original creditor to a new creditor (hereinafter transferee), the debtor can only claim an offset against the transferee with a counter claim that matures before or at the same time as the transferred claim does. The same design in the Japanese law leads to the conclusion that the legislative intent in designing the third party effect of the right of offset is based on protecting the legitimate expectation of the debtor in having the chance to claim the right of offset. We propose that it is helpful to construe Taiwan’s system in the same way. To clarify the conclusion further, Paragraph 2 of Article 299 and Article 340 of the Civil Code of the R.O.C. both regulate the third party effect of the right of offset. The same theory of interpretation should be adopted in order to keep the Taiwanese civil law system coherent. Article 340 provides that a garnishee can only claim the right of offset when his/her counter claim against the creditors originated before the date of issuance of the attachment order. We should construe that the legislative intent is to protect debtors’ expectation of a chance to claim an offset identical to the construction of the paragraph 2 of Article 299. Although the operation of Article 340 allows the debtor/creditor to satisfy his/her claim preferentially before other creditors under some circumstances, the so-called “securing function” of right of offset can only be considered as a collateral effect and is not within the legislative intent of the regulation. After denying the legislative intent of securing function of the right of offset, the thesis further clarifies the answers to three questions relating to the third party effect of the right of offset: (1) the limitation on the right of offset stipulated in Article 340 shall be construed as an exception in the civil law system of Taiwan; (2) the scope of an attachment order shall not reach the right of offset of the third party (garnishee) in principle; and (3) the acceleration clause shall not influence the rights of third parties.

伴隨著世界歷史步入二十一世紀，以企業為核心的市場體系處於一個大的結構性調整。企業能否順利調整到為整個世界的經濟發展服務，成為了全球各大公司所關注的首要問題。在此轉捩點，各個勵精圖治的企業家無一例外的選擇了擴大經營規模，世界500大的公司都是靠收購和合併發展起來，國際企業經常以併購的方式進行企業水平、垂直整合，以利於從事專業經營，提升經營效率，為因應企業全球化趨勢，有關企業併購法制之完備及明確，勢所必需。 企業收購合併為一法律上饒富興味之課題，這不只因為合併具有多種的形態，更因為合併涉及企業間複雜的權利義務關係，使得多種面向的法律領域都與之產生牽連。 本論文之結構安排如下：第一章為緒論，介紹本篇論文之研究動機、背景、以及研究方法與範圍。第二章為法律經濟分析概述，介紹法律經濟分析的內涵、背景、發展以及與傳統法學研究上之差異，並說明為何選取以法律經濟分析之方式作為研究主軸。第三章法律經濟分析的經濟理論基礎，主要對法律經濟分析中經常運用到個體經濟學的最大化、效益、供需理論及賽局理論進行分析與闡述。第四章為企業併購概述。第五章台灣企業併購現況。第六章為企業併購法制之經濟分析檢視各種現行法之可行性，並建議以經濟觀點構築之法制作為解決方案。第七章為結論與建議。 本文的主要目的以一種法律經濟分析的不同視角，從企業併購的經濟學基礎、法律制度的供需狀況、效率等方面論證對企業併購法制進行法律規範的必要性和合理性，有系統地檢視企業併購於現行法中所扮演之功能分析是否符合經濟學中效率的觀念，並且分析於現行企業併購法制發生違反效率的情況。 / During the last quarter of the twentieth century, the humanities and social sciences have turned toward history, something that culminated in the 1990s, and this phenomenon was evident in law as well. However, until recently, law and economics, the most influential post-World War II jurisprudential movement, was a-historical in its methodology and research agenda. The objective of this article is to call attention to economic analysis of merger and acquisition law, its methodological causes, and the nature of its interaction with other sub-fields of law and of economics. Mergers and acquisitions are undoubtedly among the most significant macro-economic phenomena of the industrialized West during the last twenty years. The size of acquisitions is constantly rising, with no sign of this phenomenon being part of a passing trend. Taking into consideration the diverse and complex aspects of acquisitions, the Article attempts to develop a comprehensive theoretical model that defines acquisition law's central policy goals and suggests criteria to be followed in order to ensure the achievement of these goals.

在保險市場中，保險商品主要透過保險經紀人、保險代理人以及保險人所掌握的直接通路予以販售，特別是在大型商業財產及責任保險的行銷通路上，保險經紀人扮演了舉足輕重的角色。本論文主要是以商業財產及責任保險市場為研究重心，並由經濟觀點探討保險經紀人的仲介角色、市場競爭態勢、報酬結構以及業務安排方式等，同時以保險監理的角度檢討保險經紀行業存在的誠信自律、利益衝突以及客戶公平對待等問題。 不同於保險代理人，保險經紀人係基於保單持有人之利益為其安排保險。因此，保險經紀人必須透過多家保險人提供報價的方式，從中選擇價格及條件最佳者做為保險業務安排之對象；換言之，誠實的報價程序，方足以保障客戶之利益並維繫保險市場的健全。然而國外近年發生的大型保險經紀人與部分保險人共謀提供不實之報價事件，不僅嚴重影響到保單持有人的權益，更引發了對於保險經紀人不當市場力量運用以及或有佣金（contingent commissions）制度存廢的廣泛討論。2004年10月14日紐約州總檢察官Eliot Spitzer向紐約州最高法院針對全球最大保險經紀商Marsh & McLennan及部分保險人所涉及的投標詐欺、操縱價格、收受保險公司或有佣金等三大罪狀提出了民事訴訟。此案例不僅使得涉案公司付出鉅額賠償，更暴露出大型保險經紀人公司存在已久的市場壟斷、價格操控、利益衝突等問題。 對照於英、美等國在保險經紀人制度方面的成熟與發達，我國在此方面尚屬新興發展階段，所謂他山之石可以攻錯，借重先行者的經驗，不僅可以避免重蹈覆轍，更可加快成長的腳步；在全球化的浪潮衝擊之下，保險經紀市場唯有與國際充分接軌，並健全相關制度，才能為國內保險市場的業務成長，帶來蓬勃生機，並立下永續發展的堅固磐石。 / In the insurance market, policies are sold through direct channels controlled by insurance companies or intermediaries, such as brokers and agents. Brokers play a vital role in the property & casualty insurance market and serving commercial clients with complex and large exposures. This report focusing on the commercial property & casualty insurance market, we look at the economic performance by brokers, the competitive structure of the marketplace, the compensation arrangements for brokers, and the placement with insurers. Furthermore, we also from regulators’ point of view to study and review a variety of issues, such as the ethics and conduct , conflict of interest, treating customers fairly, which are raised from insurance brokers industry. In contrast to captive agents, brokers act on behalf of the insured, for this circumstance, the role of the brokers is to increase price and coverage competitiveness, by providing the customers access to a wider range of possible insurers. Clearly the integrity of the bidding process is very important to protect the interest of customers and to the health of the insurance brokers market. Unfortunately, the integrity of the placement process by brokers has been questioned due to the allegations of bid rigging in which one or more global brokers and a few insurers appear to have conspired to submit non-competitive bids. This anti-competitive practice is not only detrimental to the customers but also cause public concerned that too much market power lead to abuses by brokers and that contingent commissions should be abolished. On October 14, 2004, New York Attorney General Eliot Spitzer filed suit against Marsh & McLennan alleging that the insurance brokers engaged in bid rigging and received widespread kickbacks from insurance companies. On January 31, 2005, Marsh agreed to pay $850 million in restitution to buyers as part of an agreement to settle the suit, but lawsuits still in progress. The above-mentioned case has revealed conflict of interest, anti-competitive and market manipulation for meg-brokers, in fact, these problems existed for a long time. Comparing with US and UK insurance brokers market, Taiwan is belong to emerging market, to gain knowledge of pioneer’s developing experience, we could shorten the time to get more progress. When we deal with the globalization challenge, local insurance broker market should be complied with international practices, improve relative rules and regulations is also necessary, once above situations are available, it could help domestic insurance market rapid and healthy growth.

本論文主要由兩篇文章所組成，探討有關跨國購併活動中目標公司的選擇，以及聯貸市場中參貸銀行的選擇。第一部份旨在分析市場集中程度與跨國購併在垂直相關產業的議題。Beladi, Chakrabarti and Marjit (2013)建立一般均衡寡佔模型，連結當地國的市場競爭力和跨國購併在垂直相關產業的論點。他們模型認為當地國家的垂直整合程度會改變國外主併者策略優勢。我們使用1990年至2012年涵蓋86個國家，之全球購併活動案件，我們衡量當地國家的市場競爭與垂直整合程度，呈現當地國家前期的市場競爭力將會誘發國外市場主併者進入，以垂直購併的方式購併當地國家之目標公司。本研究結果提供了實證性的結果來支持過去理論之發現，認為產業的集中程度會影響跨國購併。 本論文的第二部份，在研究知識技能互補和銀行商譽在參貸銀行的選擇，觀察主貸銀行該如何選擇參貸銀行之決策分析。延伸Diamond (1991)的商譽建立假說，透過主貸銀行本身的特性因子與工作經驗，來探討主貸銀行選擇參貸銀行的誘因動機。研究結果發現，當主貸銀行具有較高的自身商譽佳、經營及投資具效率性、內部監理機制較佳、且市場經驗較為豐富時，會誘使主貸銀行減少對高商譽參貸銀行的需求。呈現知識技能互補的現象於主貸銀行選擇參貸銀行的決策。本研究結果可提供我們對聯貸銀行團商譽互補現象及分析。 / Two essays are comprised in this dissertation to study on choices of target firms in cross-border M&As and choices of participant banks in the syndicated loan market. In the first essay, cross-border mergers and market concentration in a vertically related industry, we examine the relationship between market concentration and cross-border M&A. Beladi, Chakrabarti and Marjit (2013) present an oligopoly in general equilibrium model to identify the linkages between local market competition and cross-border mergers in a vertically related industry. Their model predicts that a vertical integration at home changes the strategic advantage for foreign acquirers. Using firm-level data from 86 countries between 1990 and 2012, we calculate proxies for local market competition and show that lower (higher) pre-merger local competition at home country will increase (decrease) mergers between a foreign firm and a vertically integrated home firm. These findings provide empirical supports for the significant impact of industry concentration on the decisions of cross-border M&A. In the second essay, the effects of knowledge complementarities and bank reputation on participant banks choices, we focus on the decision of lead arrangers on participant bank choices in the syndicated loan market. We extend reputation building theory (Diamond, 1991) and model the lead arranger’s partner choice problem through the effect of self-related and task-related factors. Our paper show that when lead arrangers have higher reputation, operating efficiency, and market experience, lead arrangers tend to choose less reputable partners. These results help to explain how lead arrangers, through their partner selection decisions, manage the reputation pool among banks in the syndicated loan market.

由於中國大陸對企業境內上市的嚴苛要求與外商投資的產業限制，新興互聯網企業不得不訴諸境外上市融資。根據美國會計準則關於「可變利益實體」的規定，新浪網開創以搭建可變利益實體架構實現境外上市的模式成為21世紀初中國大陸互聯網及其他產業上市融資的不二選擇。可變利益實體架構中，境外上市主體與境內運營實體通過協議達成控制關係，將後者營運狀況併入前者財報，滿足其境外上市條件。近年中，支付寶違約、沃爾瑪併購1號店等事件引發法律界、財經界對VIE架構的關注。2015年來，《中華人民共和國外國投資法（草案徵求意見稿）》的公佈，《工業和信息化部關於放開線上資料處理與交易處理業務（經營類電子商務）外資股比限制的通告》（簡稱「工信部196號文」）的公佈，以「暴風科技」為代表的紅籌股回歸現象，都給VIE架構帶來變局。 本文從VIE架構的產生背景出發，梳理其發展狀況，釐清其概念，歸納其特點，分析其所涉法律問題與風險，探討其監管設計，意圖使讀者對中國大陸協議控制下的可變利益實體架構這一法律現象有全面的把握。