農業多功能性，為現今各國農業發展進程中的新典範，其核心概念是各種商品與非商品的聯合生產成果，並特別強調農業的非商品產出，如社會、文化、景觀、生態及環境等功能。在農業多功能性下，國內的農地利用，則面臨著國際農業經濟發展與競爭壓力，及國內地狹人稠、山多平原少等自然因素所產生之農地零細分散與小農經營型態問題。且近年在國內農地資源不足情形下，並有農業生產力衰退，農地低度利用、違法轉用、農業景觀破壞及農地污染等問題相繼發生，亟需檢視與分析農地利用政策之執行成果與現況，以改善符合農村與農民需求及符合農業的多功能性之農地利用策略。 農村社區層級是執行農業多功能性的一個必要之規模，因此本文從農村社區層級來檢視國內所呈現之多功能性現象。從個案農村地區農地利用現況及各階層民眾觀念之訪談結果上，所發現之特點或特色，依不同之面向分別為：一、在生產面上，重視農產品產銷制度；農地能集中化與規模化利用；珍惜農地資源合理有效利用農地；重視農產品之品質與食品安全；農地有轉作及輪作以改善生產環境提高生產效益情形；及重視農業之生產知識與技術等。二、在生活與文化面上，能將農業與休閒、遊憩、觀光之結合；耕作農民老化與多有幫農之情形；定期舉辦農村產業文化活動等。三、在生態環境面上之特點則有，重視農地污染源之防治；重視有機農產品之推廣；重視農地的使用管制等。顯示農業多功能性理念在農村社會中亦能廣受地方菁英及民眾之支持及有所實踐。但同時也發現農地低度利用、違法轉用、農業景觀破壞及農地污染等問題仍有許多改善的空間。 國內目前所推行之「農地銀行」與「小地主大佃農」等農地利用政策，雖有助於擴大農地經營規模利用及改善農民生活，但在執行上尚未具顯著之成效。本研究之訪談結果亦發現，受訪者對此兩種政策多不甚瞭解。經解說與互動後，民眾亦提供了許多不同之意見。例如，目前租賃農地之方式，多僅以口頭上約定繳租之方式即成交，係由於過去所施行之三七五租佃制度仍讓農地所有權人擔心。及若無農地租賃書面契約，辦理農業貸款困難，影響農業之經營等之民眾意見。顯見國內政策仍有諸多改進的空間。此改進策略上，本研究所引介之日本「農地保有合理化事業制度」，受訪民眾多有認為，可擷取其優點提供作為國內農地利用策略調整之參考。

水源，是水田利用最重要的因素，直接影響了水田所展現的多功能性。多功能性之概念，係表彰農業生產已由經濟功能轉變為兼具其他服務功能，強調農業生產不僅創造商品的價值，亦提供其他產出的非商品價值。並可歸納出具有生產經濟、生態環境與社會文化功能。而倡導多功能性之最終目的，在於農業永續發展。 本研究個案位於彰化縣溪州鄉。此鄉因有莿仔埤圳引入濁水溪灌溉，生產著名的濁水米，且莿仔埤圳亦為溪州鄉農業之命脈。近二十年來，溪州鄉歷經「集集共同引水」工程、中科四期搶水事件、護水行動與水田濕地計畫等，更加強調農業用水的重要性，以及守護土地的決心。而在護水行動落幕後，溪州鄉的水稻栽培方式，轉變成以無毒農法施作的水田濕地。本研究以文獻評析與深度訪談的方式，探討溪州鄉之水田利用歷程，並以護水行動為界，將溪州鄉水田利用方式劃分為慣行與無毒水田利用。並分別比較兩種水田利用方式，所展現出多功能性之差異。研究結果顯示，無毒水田之利用，特別是在生態環境的層面，較能夠為溪州鄉延續土地、動植物與人體健康，進而創造永續價值。 進而，本研究再以Jordan & Warner（2010）所提出的多功能性發展模式，探討模式中產業發展、農業生態夥伴關係與超級系統中，溪州鄉無毒水田利用所面臨之發展困境與課題。研究結果顯示，溪州鄉的無毒水田利用，已具備產業發展層次，並約略形成農業生態夥伴關係，惟超級系統層次尚未成形。此表示溪州鄉無毒水田利用的多功能性推廣，仍有其完備與不足之處。本研究認為，認為若能解決在內部管理、無毒水田的集中化管理，以及政府機關的資源整合、產業輔導、有機資材取得問題，並將有助於凝聚溪州全鄉之永續發展意識，使更多農民投入無毒水田栽培，或能成為傳統慣行農鄉轉變為無毒農鄉之典範。 / Water is the most important factor of paddy field utilization, and affect its multifunctionality directly. The concept of multifunctionality recognizes that the economic function of agricultural production has been transformed into other services, not only creating commodities, but also providing the value of non-commodity outputs. In fact, the goal of multifunctionality is to develop sustainable agriculture. This case study is located in Xizhou Township, Changhua County. Because Chi Tsai Pi furrow irrigation noses Chuo Shui River into Xizhou, this township can produce famous Chuo Shui rice. And for sure, Chi Tsai Pi furrow irrigation is the heart of agriculture in this township. In the past two decades, the township had gone through Chi Chi Conjunctive Diversion Project, grabbing water events of Central Taiwan Science Park’s (CTSP) fourth-phase, defending water action and paddy wetlands plan, people in this township has a great emphasis on the use of water in agriculture, as well as the protection of the land. After the defending water action, the rice cultivation methods in Xizhou has changed into chemical-free farming facilities for paddy wetlands. This research adopts literature and in-depth interviews two ways to explore the use of paddy fields in Xizhou, and compares the use of two separate methods of paddy fields, conventional farming and chemical-free farming, finds out the differences of multifunctionality between these two methods. And the results shows that the chemical-free farming paddy creates the sustainable value. Furthermore, this research explores plights and problems of the chemical-free paddy fields in Xizhou with the multifunctionality development presented by Jordan & Warner (2010),which includes three levels, enterprise development, agroeological partnership and supersystem. The results show that paddy field utilization of Xizhou has formed enterprise development and agroeological partnership, however, supersystem not yet. This represents there are some problems in Xizhou still. This study suggests that if these problems like nternal management, chemical-free paddy centralized management, industry guidance of government agencies, organic materials issues, are solved , will help unite awareness of Xizhou, and made more farmers into chemical-free paddy cultivation.

數位時代的到來，浮現出一項重要的議題：多重形式的出現以及彼此如何搭配的問題。本研究問題為：網站中的不同媒材如何互動與搭配？ 本研究以關鍵性抽樣策略對故宮主題式網站做深入的文本分析，並嘗試歸納其中多媒材互動與搭配的邏輯。研究結果發現：(1) 本個案透過「空間化的書寫」展現圖文的高度互動；(2) 圖像較常被用來表達文本功能上之變化，文字較被用來表現認知功能中敘事性以及概念性的意義潛能，透過圖文意義潛能交織，共享一完整之意義；(3) 當圖文共同表達認知功能時，圖像被用來呈現概念性的靜態細節描述，文字被用來呈現敘事性的事件過程。此個案中，圖像雖也可以表達敘事性，卻侷限於對話框的形式，仍需依賴文字內容的填補；(4) 當圖文共同表達人際功能時，圖像可透過各種細微的空間媒材變化而暗示人際功能的線索，然而，文字的呈現卻只能侷限於觀點與語氣的變化，仍需圖像功能的暗示補充，另外，當共同表達人際功能時，圖文卻產生了不一致的意義潛能，圖像暗示權力平等親切的人際意義，文字卻暗示了由上而下之權力關係；(5) 人際功能的不一致的狀況還發生在選項中，但也藉由和諧與搭配組合的對比，暗示了接下來可能之閱讀軌跡；(6) 故事中主要行動者與當下行動者的轉換主要是以空間媒材的變化而呈現，本個案中，故事中主要行動者的呈現被配置在版面左下方，而當下行動者則是以版面顯著性呈現，相對而言，文字較無法呈現故事中主要行動者與當下行動者的轉換。 另外，閱讀軌跡的分析中，可發現由時空媒材所組成之物件其搭配組合，空間媒材較被使用來呈現人際與文本功能之變化，時間媒材較被使用來呈現認知功能之變化，透過兩者相互變化的交織，共同構成了邀請使用者之意義。最後，也發現不同頁面間的不同媒材產生形式與內容之互文性，後頁的圖像可實現前頁文字的文本功能，以及對比句法配置的呼應。

金融自由化、國際化與大型化潮流，使金融的傳統分工經營觀念逐漸被排除，政府為改善金融機構之經營績效，積極推動金融改革，引進金融控股公司制度，期促成金融機構大型化，以經濟規模改善金融機構之經營績效，鼓勵跨業經營，讓金融機構具業務多樣化，以達範疇經濟之利益。 　　我國金融控股公司法傚法美、日兩國制度，共同的重點乃在朝股權集中化，組織大型化，經營多角化，監理透明化發展。但因各地有各自不同之金融體制，歷史背景及金融體系淵源，各國對金融控股公司規範及意義也各有不同內涵。美國金控公司源自銀行控股公司，而以銀行業等存款機構為必要條件。日本以鬆綁證券，銀行及保險之隔離及控股公司之解禁為主軸，因此並未規定銀行為設立金控之必要條件，但金融機構仍以銀行為重心，因其業務廣泛，對消費者影響大，因此實際運作上仍以銀行為主要核心。美、日兩國以修改既有法令配套因應社會需求，而成立金融控股公司制度。台灣則單獨立法，檢視美、日法令適合國情者，一次立法以因應申請者需求，因此在法令適用上沒有時差，例如日本引進會社分割法及租稅優惠法，於2001年及2002年才分別立法，法令適用即有時間落差。 　　比較美、日、台三地相關金融控股公司，找出各自優缺點，作為他山之石，台灣金融機構特性為，規模小，家數多，競爭激烈，關係人交易，利益衝突盛行，產生高逾放。金控法規定之最低資本為200億元，因此金控法實施後申請者眾，造成金控公司林立。就個別金控公司之成立，提昇了其公司競爭力，與國外金融機構比較，台灣金融控股公司之競爭力，不論在資本額，可運用資產或產品設計，IT使用效率及交叉銷售的綜合效果，仍有相當大的努力空間。 　　因此，第二波金控公司的合併勢必進行，國內金控公司之跨業經營項目極需齊備，國外金控公司的架構大都具備保險、銀行、證券及資產管理等四項主要產品。國內金控公司的國際化，有迫切性需求，以應付國人理財及資產組合國際化趨勢。金控公司欲快速狀大規模，加強市場行銷，建立風險控管，取得良好信評，應尋求海外大型金控的合併或結盟，以提昇競爭力。 / Liberalization, globalization and expansion trend of the finance industry has gradually expelled traditional division of labor business model. In order to enhance financial institutions' business efficiency and advocate financial reform, the Government has introduced financial holding company system with an aim to enlarge financial institutions, improve business efficiency, encourage cross-industry business, and diversify operation so as to achieve the scale and scope economic benefits. 　　Taiwanese Financial Holding Company Act takes reference of American and Japanese systems. Although the common focus is on shareholding control, organizational enlargement, business diversification and crystal-clear compliance, each country has its own economy system, historical/financial background and resources, and therefore each country has different regulations and definitions for financial holding companies. American financial holding companies are derived from bank holding companies with primary conditions on deposits institutions of banks whereas Japanese systems focus on liberating securities brokers, separation between banks and insurance companies, and lifting of holding companies,. As such, Japanese financial holding companies system do not regulate that banks are the necessary component for forming financial holding companies. Neverthetless, banks are still the center of financial institutions as their broad business scope has immense impact on consumers and therefore banks are still the core of actual operation. U.S. and Japan's systems are derived from revising existing regulations to meet the actual demand of the society. Taiwan examine the American and Japanese systems and take whatever suitable for the Taiwanese society and legislate the financial holding companies system at one time and therefore there is no time difference. in regulation implementation Japan introduced Companies Separation Act and Preferential Tariff Act and legislated these two acts separately in 2000 and 2001 and as such, there is time difference in regulation adoption. 　　We try to identify pros and cons of each individual system comparing U.S., Japanese and Taiwanese bank holding companies. The characteristics of Taiwanese financial institutions are: small in size, large in numbers, tough in competition,, transaction of connection party, and conflict of interest which lead to high no-performance loan. The minimum capital requirement for Taiwanese financial holding companies is NT$20 billion at present. Ever since the opening of financial holding companies act, numerous applications were submitted and several holding companies have been established. In terms of each individual financial holding companies, the formation sharpens its competition. Nevertheless, in comparison with overseas financial institutions, there is still room for improvement on capital amount, effective asset or product design, IT application and combined effect of cross selling. 　　I therefore view that second merge of financial holding companies will be in place. Taiwanese holding companies are required to increase cross-industry products well in time. The structure of overseas financial holding companies mostly consist of four major components, i.e. insurance companies, banks, securities brokers and asset management companies. It is imperative for Taiwanese financial holding companies to globalize as soon as possible to meet the increasing international portfolio demand of local investors. In order to further increase its competition, financial holding companies are required to enlarge its size quickly, strengthen marketing ability, establish risk management system, receive good credit rating and seek strategy alliance of large overseas holding companies.

根據經濟合作發展組織（Organization Economic Cooperation and Development, OECD）對多功能性定義為：具有多重產出的經濟活動，可以同時對社會的各種目標都有所貢獻，亦即多功能性觀念是以活動為導向，並將生產過程與其多重產出的特性相結合，強調農業生產之各種商品與非商品的聯合生產成果。這種農業多功能性是否也在台灣的原住民鄉農業經營逐漸生根，值得深入研析。 以新竹縣尖石鄉石磊部落為例，由於族人多以務農為生，農業收入為其生計來源之一，故對仰賴農業的程度相對較高。然因其位處石門水庫集水區上游，在現行法令的規範下，限制族人從事農耕，造成部落人力外流與農業經濟衰敗，故如何提振高山農業的永續經營發展便成為令人關注的課題。另一方面，早期當地族人對於農業經營型態多採慣行農業之方式，長期不僅影響農地多功能之提供，也逐漸使當地族人之土地利用與土地倫理相悖離。故本文希冀透過檢視新竹縣尖石鄉石磊部落之多功能農業的設計或推廣，或可促進部落農業發展，同時兼顧原住民部落的傳統文化與價值，凝聚部落的社區發展共識，實現永續農業發展的目標，以進一步彰顯農業多功能性之內涵。 本文擬先探討農業功能性之價值與內涵，並以石磊部落為研究個案，探討其從早期慣行農業、逐漸轉型為有機農業之耕作方式，藉文獻分析、深度訪談、參與式觀察等研究方法，探討其如何將部落農業發展與土地永續使用相結合，以及該部落農業於經濟、環境、社會等多功能價值，以期為其他部落農業發展提供可行的方向，並供政府研訂相關政策之參考。

國際會計準則第21號「外幣換算」(IAS 21)係針對外幣交易之入帳及財務報表之表達進行規範。IAS 21定義功能性貨幣係指個體營運所處主要經濟環境之貨幣。IAS 21提供了一些指標，以協助企業判斷功能性貨幣。IAS 21又規定，外幣交易之原始認列，須以交易日之即期匯率換算為功能性貨幣記錄。續後衡量則區分為外幣貨幣性項目、以歷史成本衡量之外幣非貨幣性項目及以公允價值衡量之外幣非貨幣性項目，而分別依報導期間結束日之收盤匯率、交易日匯率及決定公允價值當日之匯率換算。對於使用非功能性貨幣為表達貨幣之財務報表，IAS 21亦有詳盡之換算程序規範。 我國會計原則有關「外幣換算」這部分係規範於財務會計準則公報第14號(SFAS 14)。SFAS 14之規範與IAS 21大致相同，國內企業在導入國際會計準則時，有關「外幣換算」原本不應該有轉換之特殊問題，惟我國實務上另有會計研究發展基金會(94)基秘字第057號函規定，在台母公司無須判斷功能性貨幣，而逕以台幣為功能性貨幣，導致我國公司實務上幾乎未曾做過功能性貨幣之判斷工作。 本研究針對三個個案公司，分析實務上企業如何依據自己本身之情況判斷功能性貨幣。研究發現企業如果僅依各項指標之字面意思以勾選檢查表之方式決定功能性貨幣，則有可能導致錯誤的結論。企業必須蒐集所有適切之證據，綜合所有指標，以判斷最能忠實表達標的交易、事項及情況之經濟效果之功能性貨幣。

本研究係為明瞭審計人員與受查公司會計人員對審計功能衝突性看法的差異，並探討 衝突雙方對問題的解決方式，以確認此衝突係屬壓能性，抑或失能性。 本研究先探討衝突的性質，並定義功能性及失能性的衝突，再以衝突的特性劃分成” 觀念性架構”、”權力的平衡性”、”滿足程度”、”績效”、”溝通”五大類。其 次討論審計雙方對衝突之解決模式，而後說明審計的功用及審計獨立性的重要，最後 建立若干假設，並檢定之。 本研究以會計師事務所及國內一千大製造業經會計師財務簽證者為對象，分別寄發問 卷，取得回函，並用皮爾森積差相關和單因子變異數分析檢定假設，以實證研究說明 審計人員與受查公司會計人員對審計功能衝突性的大小，及其衝突係屬功能性或失能 性。

我國農業用地實施休耕補貼之相關政策迄今已逾32年，該政策因長期推行，導致大量農田連續休耕及廢耕，致使生產環境惡化及農地資源浪費，龐大的休耕補貼金額不僅侵蝕國家財政亦讓農民產生不勞而獲之錯覺。農委會冀望透過「調整耕作制度活化農地計畫」的政策目標，本研究選取彰化縣福興鄉、芳苑鄉、大城鄉等領取補貼金額將近該縣半數之農業鄉為樣區，目的在於檢視該政策施行是否具有農業多功能性及永續發展，並就計畫產生的問題擬定對策和修正建議。 　　本研究以文獻分析及深度訪談作為研究方法，透過多功能性的多項評估指標檢視研究結果發現：在經濟生產面向中，量化成果達成率極高，活化農地減少影響鄰地耕作，創造小地主大佃農契機，政策執行成果整體偏向經濟生產面；至於社會生活面，則因農村人口老化、青農返鄉誘因不足與耕地取得不易等，不甚彰顯。另於生態環境面，因多施行慣行農法對於環境較不友善。因而，農業多功能性聯合產出特徵不明顯，離農業永續發展目標仍有距離。 　　本研究建議，政府對休耕地活化補貼政策應再作調整，就商品產出面言，加重申報不實罰責及建立政策退場機制，以確保農業競爭力，並考量因地制宜明定復耕作物項目；就非商品產出面言，應排除耕作困難地補貼，增加環境生態或景觀維護補貼，俾利展現農業多功能，實現永續農業目標。 / Taiwan has been subsidizing the fallowing of agricultural land for 32 years. Due to the long period of execution of the fallowing policy, large areas of agricultural land have been continuously fallowed or abandoned, causing the deterioration of production environment and waste of agricultural resources. In addition, the large amount of subsidy has not only eroded the country’s financial situation, but also caused misconception of farmers of reaping without sowing. The Council of Agriculture expects to achieve the policy objective through adoption of “Adjustment of Farming System and Plan of Revitalizing Fallow Agricultural Land.” This study selects half of the agricultural townships receiving subsidies in Changhua County such as Fuxing Township, Fangyuan Township and Dacheng Township as examples. It aims to examine whether or not this policy is able to facilitate agricultural multi-functionality and sustainable development, in order to formulate countermeasures and suggestions. 　　 　This study utilizes literature review and in-depth interviews as research methods. Through various Multi-functional indices, this study discovered the following phenomenon. First, from the perspective of economic production, the extremely high achieving rate for revitailzing fallow farm land reduces the impact on the farming of neighboring fields, and creates opportunity for small landowners to become big tenant-farmers. The outcomes of policy execution are tilted to the economic production. Second, in terms of the aspect of social life, due to the aging population in the farming villages, less incentives for young farmers to return to hometowns and difficulty of acquiring arable lands, it is difficult to manifest results. Last, regarding the ecological environment, owing to the unfriendliness of conventional farming skill, the characteristics of Multi-functional agricultural outputs are unclear. There is a certain distance to go to reach to goal of sustainable agricultural development. 　This study suggests that the government should adjust the Fallow Land Subsidy Policy. As for the output of Commodity outputs, government should aggravate the penalties for false declaration and establish the exit mechanism, in order to keep the competitiveness of Taiwan’s agriculture. It is essential to clearly indicate the replanting items that suits local circumstance. With regard to the Non Commodity outputs, the subsidy for difficult arable land should be abolished. Nevertheless, the subsidy for maintaining environmental ecology and scenery should be increased. These measures can help achieve the Multi-function of agriculture and realize the goal of sustainable agriculture.

早期政府倡導「客廳即工廠」產業發展政策，卻在土地使用分區劃分不明確、法令規範與管制不嚴謹之下，工廠直接將含有毒性與重金屬廢水，排入灌溉系統，導致農地與其生產的農作物遭到污染，威脅到社會大眾食品安全。截至民國100年底，依環保署公告資料顯示，將近8成的污染農地，整治完成並解除列管，故宣稱污染農地之改善，已達一定成效。然而，目前研究指出，台灣污染農地的整治方式，大多以翻土法進行，僅將污染土壤埋入地底，並非真正清除污染物質。另一方面，政府亦無積極改善污染源，使得部分農地即使整治後再度污染，而必須重新整治。如此情況，不禁讓許多學者質疑這樣整治的實質意義何在。 　　近年來，由於整治技術的侷限，以及龐大整治經費的壓力，對污染土地已不再以整治為唯一考量，而是透過風險的概念，藉由轉變土地利用模式，讓受污染土地得以再利用。目前台灣關於污染農地再利用之研究，大抵建議污染農地變更為非農業使用，甚至認為污染農地整治後恢復農用，效益偏低。然而，本研究認為，此等研究未考量到農地維持農用之多功能性，除商品價值外，仍有許多非商品價值，包括環境、生態、景觀等效益。 　　基此，本研究以污染農地整治後再利用，朝向種植非食用作物為主軸，並分為污染農地為何需要再利用，與污染農地如何再利用二大部分進行論述。首先以污染土地再利用的風險原則，融合多功能性之觀點，建立污染農地再利用之理論基礎。而後，進一步研擬三項污染農地再利用方案，包括「植樹造林」、「種植能源作物」、「種植花卉景觀作物」等。本研究認為整治後的污染農地，若推行此三項再利用方案，可兼顧風險原則、發揮農地農用多功能性，並避免繼續種稻威脅食品安全，以及節省政府後續管理成本等。接著，以彰化縣和美鎮作為個案，採用深度訪談的方式，針對和美鎮污染農地農民，與彰化縣污染農地相關承辦人，檢視實際整治與後續利用的困難，以及對於污染農地再利用之想法與建議。 　　最後，透過文獻分析與深度訪談結果，可獲得以下結論：（1）台灣污染農地整治方式以翻土工程為主，對農地造成破壞；（2）污染農地即使整治後，仍可能再度被污染；（3）污染農地整治完成後，以長期休耕為主；（4）台灣處理污染農地，違反再利用之基本原則。有鑑於此，本研究對於污染農地如何再利用，提出以下之政策建議：（1）推動污染農地轉作非食用作物，可創造諸多效益；（2）以中央層級確立污染農地再利用政策；（3）劃設高污染風險農地專區，優先輔導種植非食用作物。此外，必要配套措施包括：（1）依區域條件評選合適的再利用方案，提供技術與後續產銷輔導；（2）重視污染源頭管制，使工業生產者擔負污染責任。 / In the past, government advocated "living room factories" industrial development policies, but without clear land zoning and strict regulations, the factories discharged toxic and heavy metal wastewater into the irrigation system, resulting in agricultural land and the crops were contaminated, and threatened the public food safety. EPA 2011 announcement data shows that nearly 80% of contaminated agricultural land is completely remediated, and it is claimed that the improvement in contaminated agricultural land has reached some success. However, current research indicates that most Taiwan's contaminated agricultural land remediation methods, only buried the contaminated soil into the ground, not really cleaned away the pollutants. On the other hand, the government nor actively improve pollution sources, and therefore some of the agricultural land even after remediation polluted again, which must be remediated again. This situation, many scholars can't help but question what the real significance of such remediation. 　　In recent years, because of technical limitations and remediation　funding pressure on contaminated land, there is no longer only consideration in remediation, but through the concept of risk, by changing land-use patterns, so that contaminated land can be reused or revitalized. The researches on reuse of contaminated agricultural land in Taiwan, most suggest contaminated agricultural land change for non-agricultural use, and even think the benefit of contaminated agricultural land after remediation if keep agricultural use is low. However, this study suggests that past researches neglect the multifunctionality of agriculture, in addition to the value of goods, but there are still many non-commodity values, including environmental, ecological, landscape and other benefits. 　　For this viewpoint, this study concentrates on the reuse of contaminated agricultural land after remediation, and gives first place to grow non-food crops. There are two parts to discuss, including why contaminated agricultural land need to reuse, and how to reuse. First, the study establish the theoretical foundation of contaminated agricultural land reuse, which based on the risk principles of contaminated land reuse and multifunctionality of agriculture. Then, to further develop three contaminated agricultural land reuse programs, including the "trees", "energy crops", "flowers or landscape crop", etc. This study suggests that if contaminated agricultural land after remediation can implement the three reuse programs, it can not only take into account the risk principle and multifunctionality of agriculture, but also avoid threats to food safety, as well as saving the government follow-up management costs. Next, Hemei Township, Changhua County, as a case study, using depth interview for the Hemei town contaminated agricultural land's farmers and Changhua County public servant who deal with contaminated agricultural land remediation. Survey the actual situation and subsequent use difficulties of contamination agricultural land after remediation, as well as their ideas and suggestions of contaminated agricultural land reuse. 　　Finally, through a literature review and interviews results obtained the following conclusions: (1) the main remediation method of contaminated agricultural land in Taiwan is to bury the contaminated soil into the ground, and it causes damage on agricultural land; (2) contaminated agricultural land even after remediation may still be contaminated again; (3) contaminated agricultural land after remediation is mainly long-term fallow; (4) dealing with contaminated agricultural land in Taiwan is in violation of basic reuse principles. Therefore, this study suggests the following policy recommendations for how the contaminated agricultural land to reuse: (1) promote contaminated agricultural land grow non-food crops, it can create many benefits; (2) the central level government establish contaminated agricultural land reuse policies; (3) the designation of the high risk of contaminated agricultural land area, give the first place to help grow non-food crops. In addition, the necessary supporting measures include: (1) select the appropriate reuse program by regional conditions, and provide technical help and sales counseling; (2) emphasize the control of pollution sources, and make industrial producers shoulder the responsibility for the pollution.

意識的議題古老而難解，但是近年來認知神經科學領域對此議題的探討已經熱烈展開，本研究之主要目的即在探索視覺意識與大腦功能性連結之間的關係。 根據一項人臉知覺的實驗結果，本研究依照線性對非線性、局部對整體等兩項條件所構成的四個取向，分別擬定用以反映視覺意識的腦電波指標。結果發現，線性的局部指標—即γ波的強度，以及線性的整體指標—即γ波的相位耦合程度，兩者皆無法有效反映視覺意識。然而，非線性的局部指標—即吸子的相關維度，在特定通道上可以反映視覺意識；至於非線性的整體指標—即廣義的同步化程度，乃為四者中最能穩定反映視覺意識的指標。 除了得到上述若干可以有效反映視覺意識的腦電波指標之外，本研究實質上整合了認知神經科學、非線性動力系統理論、小波轉換理論以及小世界理論等當代思維，因此文中亦做出大量而深入的理論探討，並且提出對現有相關研究在邏輯或方法上的改進與澄清。 / Consciousness is an ancient and puzzling mystery. Until recently, scientists have made little significant progress on it. This study is aimed to search for the neural correlates of visual awareness. / Based on empirical data from an experiment of face perception, this study explores linear vs. nonlinear and local vs. global human EEG indexes of visual awareness. The results indicate that neither linear local index, i.e. γ-band power, nor linear global index, i.e. γ-band phase coherence, can reveal the participant’s state of awareness validly. However, nonlinear local index, i.e. correlation dimension of attractor, can be a valid index of visual awareness, but only on specific channels. Last but not least, nonlinear global index, i.e. generalized synchrony, can be the most valid and efficient index of visual awareness. / In addition to the empirical findings listed above, this study, an interdisciplinary combination of cognitive neuroscience, chaos theory, wavelet transform and small-world theory, also presents numerous theoretical discussions and modifications to other related studies logically or methodologically.