近幾年來，貿易設限已成為各國公共政策關心的對象。先進國家許多產業經常引用GA TT第十九條之「逃避條款」（Escape Clause ）從而取得免受國外競爭之保護。另外 以雙邊談判模式進行之「自動出口設限」（Voluntary Export Restraints ）亦是先 進國家為規避GATT監視所為之設限方式。此類保護措施通常以進口數量限制方式出現 而對開發中國家之經濟發展造成莫大的損害。本文即對此二方式之進口設限加以研究 ，並以「多邊纖維協定」（Mutifiber Arrangement ）下之紡織品貿易，說明紡織品 數量限制對我國所產生之影響。 全文共分五章，第一章緒論，說明研究動機與範圍。第二章敘述進口數量限制之性質 及其經濟效果。第三章以法律觀點論述GATT逃避條款之運作及其與自動出口設限之關 係。第四章就紡織品貿易數量限制為例。說明多邊纖維協定之主要內容，藉以討論我 國的紡織品貿易問題。第五章為結論與建議。

自從「京都議定書」在2005年2月16日經160個國家簽署生效後，為兼顧環境保護及經濟發展，各國政府便開始鼓勵其國內能源產業發展生質燃料作為替代燃料，以減少溫室氣體排放。然生質燃料產業起步階段，因技術與市場交易機制均未成熟，故有賴政府的補貼才能順利推廣。是以，目前生質燃料的補貼是否應受到WTO協定之規範仍是備受爭議，而實有討論與研究之必要。 本論文主要研究目的，遂在分析目前德國、美國、巴西等主要生質燃料生產國為鼓勵、推廣生質燃料產業之發展，其獎勵措施所涉及的補貼是否會對未受補貼的國內外競爭者形成不公平待遇，以及是否違反WTO補貼暨平衡稅措施協定及農業協定補貼規範的情形，以政策事實套法律要件的方式，深入討論現階段各國生質燃料補貼措施：市場保證、價格補貼、投資補貼、稅賦優惠四種措施態樣，在和平條款落日後，於生質燃料製程上游、中游、下游的協定管轄情形與適法性，以期對目前生質燃料補貼政策作一完整的評估與建議。 / Since the Kyoto Protocol was signed by 160 countries and entered into forced on 16 Feburauy 2005, the governments of above countries began encouraging their enery industries to develop biofuels as substitute to reduce green house gases in pursuit of environmental protection and economic development. While the technologies and trading mechanisms of biofuel industries were immature at the preliminary stage, the prevalence of the biofuels will be dependent on government subsidies. Therefore, whether biofuels subsidies shall be subject to the rules of WTO Agreements is still a controversial issue and needs to be discussed and studied. The main purpose of the thesis is to analyze the domestic policies and incentives of those key biofuel-producuing countries such as Germany, United States and Brazil, and find if such subsidizing measures constitute unfair treatments to foreign compeitiors and violate the SCM Agreement or Agriculture Agrmment under the WTO. In order to conduct a comprehensive analysis and come up with feasible suggestions, the thesis will take the four main incentives, the so-called“Market Assurance”, “Price Support”, “Investment Support”and “Tax credit”as facts to conduct legal analysis as well as discuss the applicability of agreements when Peace Clause came to an end and analyze the legality of each incentive from upstream to downstream of the biofuel production process.

在知識經濟時代下，智慧財產作為企業乃至國家國家競爭力之根本，已成為定論。然而學界對於智慧財產之管理運用的研究，多集中於智慧財產本身之管理而鮮少觸及管理智慧財產之組織。管理智慧財產之組織可以內建於企業內部，也可以外置於企業外部，也就是智慧財產控股公司。藉由對智慧財產控股公司之組織架構進行研究，便可了解將智慧財產之所有權自原企業中分離，能為企業帶來何種管理上的效益，效益又有多大？智慧財產控股公司如何為企業帶來稅務上之效益，其所面臨之挑戰為何？ 由於美國最早對於智慧財產控股公司所生之相關稅務問題進行規範，規範之內容也堪稱廣泛與細緻，故美國之稅制深具比較、對照、參考之價值。 此外，企業之稅賦除所得稅之外尚包括營業稅等稅目。但是本文就智慧財產控股公司相關稅賦問題之研究範圍，限於營利事業所得稅及所衍生之個人綜合所得稅。 在理清智慧財產控股公司之管理及稅務上效益後，本文便能為我國政府及企業提出建言，使政府能了解新型態的跨國企業智慧財產管理架構以確認合法節稅與違法的逃漏稅之界線，又能使我國企業得以藉由智慧財產控股公司架構來促進管理及稅務效益。 / In the knowledge economy era, intellectual properties, without doubt, are the foundation of competitiveness of enterprises and countries. However, studies regarding management of intellectual properties usually focus on intellectual properties themselves rather than the organizations managing intellectual properties. The managing organizations can be built in the enterprises or out of the enterprises, i.e., the intellectual property holding company (IPHC). By studying the organization structure of IPHCs, we can understand what and how huge the management benefits are to separate the ownership of intellectual properties from the enterprises, how IPHCs bring tax benefits for the enterprises, and what the challenges are in front of IPHCs. Since the United States of America is the first one who stipulates the relating tax issues of IPHCs and is probably the broadest and the finest, the tax system of USA is of great value for comparison and reference. This thesis will thus explore the USA tax system. In addition, beside income tax there are still other tax items such as business tax can be levied on enterprises. But this thesis only focuses on business income tax and thus derivated individual income tax. After clarifying the management and tax benefits of IPHCs, this thesis then is able to advice Taiwan Government and enterprises so that the government can realize the new intellectual properties managing organization structure of multinational enterprises to differ legitimate tax saving from illegal tax evasion while the enterprises can obtain the management and tax benefits through the IPHC management structure.

WTO政府採購協定（Agreement on Government Procurement, GPA）之談判進展深受各界關注，依據GPA第24條第7項(b)(c)款之規定，各會員自1997年展開內建談判，其中包括協定文字之修正與市場開放談判兩大層面。本文以市場開放談判為主要觀察面向，透過談判資料之整理，發現自2004年談判正式展開以來，會員之間針對談判定位與方向始終難以凝聚共識，使整體談判停滯不前；此外，本文以美國與加拿大為個案，分析其在談判過程提出之要求與回應清單，發現其新增適用GPA之內容相當有限，佐證談判停滯之現象。本文認為談判裹足不前的原因可能有三方面，分別是政府採購協定之談判利益與其他WTO協定之優惠無法互換、GPA會員未開放足夠誘因之新市場、各會員普遍受到保護產業政策與政治因素之掣肘。 今（2010）年2月份，美國與加拿大雙方簽署政府採購協定，互惠開放部分政府採購市場納入協定適用範圍內，使WTO秘書長與許多會員期盼其對整體談判動能有所助益。本文檢視該協定後認為其對GPA市場開放談判可能無法產生實質幫助，不過其所彰顯之指標性意義卻不容忽視。市場開放談判以達成多邊化為目標之一，然而面對談判之阻礙，本文最後提出鼓勵會員重行推動透明化協定之談判，或許對於達成GPA的多邊化仍有其價值。 / The “built in” negotiation of the Agreement on Government Procurement (GPA), pursuant to Article XXIV:7 (b) & (c) of the GPA, includes two folds of negotiations: amendment of the text of the GPA and market access negotiation/coverage negotiation. This thesis mainly observes market access negotiation and concludes from relevant material that it is stalled due to absent consensus among members of the GPA on goals and directions of the negotiation. The thesis further demonstrates the impasse of the negotiation from limited expansion of coverage committed by the United States of America and Canada under the GPA. The thesis suggests three reasons behind the stalled market access negotiation: the coverage committed under the GPA cannot exchange for concessions under other WTO agreements; no substantial coverage has been expanded by existing members to motivate overall expansion of the GPA; the burden of protective industry policies and associated political pressures within each members of the GPA. The Unites States and Canada has concluded an Agreement on Government Procurement earlier this year (2010) in which it allows further expansion of coverage under the GPA on a reciprocal basis. After the conclusion of such Agreement, several members of the GPA and the Director-General of the WTO welcomed such development and expected new momentum of the negotiation shall be aroused. However, in view of the coverage committed in the Agreement, the thesis suggests it could be of little help to the negotiation in a substantial way, but the emblematic effect it might have on other members of the GPA is still worth noticing. In light of the current situation, the thesis finally provides that there might be merit to encourage members of the GPA to re-negotiate Transparency Agreement on Government Procurement in order to multilateralize the GPA.

近年來, 服務貿易在國際間愈趨頻繁, 因此不論在國內外皆有相關研究探討服務貿易協定的簽定是否能為一國經濟帶來成長。即便如此, 服務貿易的自由化是否真能正如過去文獻所述一定會一國帶來經濟成 長? 本文透過延伸 Richard E. Baldwin, Freferic Robort-Nicoud,2008 的模型, 並假設五種知識外溢之型態, 且納入服務生產者異質之設定進行研究。 研究結果發現, 簽訂服務貿易協定不一定會為一國帶來經濟成長, 而是取決於知識的外溢效果。知識外溢效果越高的國家, 其在服務貿易自由化後的經濟成長率也會越高。 期盼此結果能給各國是否應簽訂此類協議政策上的策略與建議。

本文假設異質生產者在獨佔性競爭市場進行生產活動, 在均衡模型下, 探 討本國與外國在服務貿易協定簽訂後, 產業內貿易對於要素報酬、 貿易 型態及貿易流量的影響。 結果發現, 服務業產業開放自由貿易, 當廠商 所需投入的出口固定成本減少時, 本國廠商非技術勞動要素價格呈現下 降的趨勢。 相對的, 外國是非技術勞動要素豐富國, 在服務業自由化後 其國內的非技術勞動要素價格上升。 此結果也與 Bernard, Redding, Schott(2007) 的部分結論相似, 商品貿易自由化使非技術勞動較富有 的國家, 其非技術勞動要素報酬增加比較高。 本文指出服務業的開放也 產生類似的機制與結果。 另外, 根據以上的結果進一步探討貿易流量的 改變。 對非技術勞動富有國而言, 當服務業勞動需求增加, 非技術勞動 要素流到服務業, 造成 Rybczynski 定理的效果, 因此留給可貿易財生 產所需的非技術勞動變少, 造成供給非技術勞動密集財的能力下降, 讓 其比較利益萎縮, 出口流量減少。 由上述分析可以看到服務業的貿易流 量和可貿易財的貿易流量間有替代的關係。 結果發現服務業貿易自由化 對於廠商所得分配、 貿易流量具有一定影響, 因此在談論貿易政策時應 考慮此現象, 謹慎分析服務業貿易對國內市場生產者的影響。

自第二次世界大戰以後，不管從任何角度來看，蘇聯入侵阿富汗都是一件意義非比 尋常的事件。這是蘇聯首次派軍入侵非華沙公約國家，而且也是與第三世界的國家 發生軍事衝突。蘇聯的入侵行動不僅遭受到大多數第三世界國家的譴責，同時也加 深了西方國家對蘇聯的戒慎態度，使得七○年代的和解局勢急轉直下，東西方關係 又進入緊張狀態。 一九八八年四月十四日蘇聯簽署日內瓦和平協定，決心從阿富汗撤軍的舉動標示著 蘇聯軍事行為的澈底失敗。為探討蘇聯撤軍的背景及原因，本文不僅回顧蘇聯入侵 阿富汗的經過，更著重分析蘇聯撤軍的國內外因素。筆者以為蘇聯在阿富汗的軍事 挫折為撤軍的主要原因，而美國及巴基斯坦堅定且持續地援助阿富汗反抗軍的義舉 ，亦為蘇聯撤軍不可或缺的動力。

本論文計一冊，共約五萬餘言，全文分五章，各章之主要內容如下： 第一章 緒論。說明國際貨幣制度之演進，及最近改革之初步完成─IMF 協定條文第 二次修正，本文之研究動機、目的、範圍及方法，亦於文中一併說明。 第二章 第二次修正之沿革及背景。說明第二次修正之沿革，並探討一九七○年代國 際貨幣改革之背景，及其失敗的原因；此外，對於達成第二次修正之各次會議的主要 內容，亦於文中加以討論。 第三章 匯率制度之新修正。於本章中分別說明第二次修正後所實施的匯率制度，及 基金對於匯率政策之監督與指導原則，並就新平價制度與舊協定下之平價制度，作比 較分析。 第四章 國際準備資產之新修正。旨在說明第二次修正建立SDR 本位制之目的與其困 難所在，以及黃金非貨幣化的問題。 第五章 結論。綜論第二次修正之改革重點及其展望。

近來我國金融市場掀起了新巴塞爾資本協定(BaselⅡ )的 熱潮，「風險管理」與「BaselⅡ 」被劃上了”等”號，於2006 年年底國際性銀行同步實施BaselⅡ ， 亞洲國家中日本、新 加坡、香港以及台灣擠進第一波實施的行列，我國監理機關 與金融機構都面臨了重大的挑戰與轉型的契機，BaselⅡ 的精 神乃在引導金融機構正視風險管理的議題，以宏觀的經營角 度思考整體的風險與報酬。 證券市場這幾年來，因開放金控的設立以及國外券商來 台設立分公司， 整體金融產業的結構有很大的調整與變化， 新金融商品與衍生性商品的推陳出新與研發創新，使得證券 業可承作的商品日趨多樣化與多元化，相對地，證券商的專 業能力與商品的專業知識有明顯的技術落差，經營之整體風 險不斷的擴大與加劇，證券商將面臨內部極大的挑戰與外部 劇烈的競爭壓力與威脅， 面對瞬息萬變的金融市場， 實施 BaselⅡ 對健全我國金融市場的發展有積極正面的意義，其三 大支柱架構如下: 第一支柱 : 「最低資本計提」， 訂定最低資本適足門檻， 鼓 勵金融機構自行研發內部衡量法，計提信用風險、市場 風險、作業風險之最低資本需求， 以維持經營水準。 第二支柱 :「監理審查程序」，制定監理審查原則與程序，加 強監理機關審查之專業能力與執行審查之一致性。 第三支柱 : 「市場紀律」， 簡化資訊揭露的要求， 重著財務 資訊與風險管理資訊之揭露，提供市場參與者充分瞭解 金融機構風險概況， 以促進市場約制。 本研究針對證券業，以整體風險管理為考量來探究適用 BaselⅡ 風險管理的架構與導入風險管理的步驟，從制定風險 管理的政策、發展風險衡量的方法進而架構運行風險管理之 基礎建設， 著重落實風險管理的制度以達到風險管理的效 益， 並強調「風險管理」不是企業發展的限制， 而是未來企 業核心的價值、獲利的基礎與國際競爭之優勢。 / The financial market of our country has raised the upsurge of new Basel capital protocol (Basel Ⅱ ) recently ， "risk management" has been considered as the equal term as " BaselⅡ"，the international bank will implement Basel II in step at the end of the year of 2006 ， the first wave of ranks implemented get into Japan， Singapore， Hong Kong and Taiwan in the Asian countries， Taiwan’s organs and financial institution are all facing the great challenge and opportunity of transition ， the spirit of Basel Ⅱ is the topic leading the financial institution to face risk management， ponder over the risk and reward of the whole in terms of management of the macroscopic. Securities market over these several years， the license’s release of establishment of financial holdings and foreign securities trader come to Taiwan to set up branch company， whole financial structure of industry have heavy adjustment very and change. New financial instrument and derivatives products research and development innovation， make more diversified and complexities that securities can make. On the contrary ， the professional ability and knowledge of the instruments of the dealer in securities have obvious technological drop. In the face of the fast changing financial market， securities will face the violent challenge internally and with great competition pressure and threaten externally. There are positive and positive meanings to the development which perfects the financial market of our country to implement Basel Ⅱ . Its three major pillars structure is as follows: First pillar - "minimum capital requirement"， to stipulate minimum capital threshold， to encourage financial institution research and develop inside model by oneself， to count the minimum capital demand of proposing credit risks ， market risk ， operational risk， in order to keep the competence of managing. The second pillar - " review the process of supervisory"， to make the principle and procedure for regulatory compliance， and to strengthen the professional ability and review in a consistency way. The third pillar - "market discipline"， simplifying the request for information revealing， and focus on financial information and risk management information， to offer the participant in the market to fully find out about the risk overview of financial institution， and to make in order the market discipline. The thesis is more focusing on the securities business，and is researching into the framework of BaselⅡ compliance and implementation procedure of risk management in regard with enterprise-wide risk management. Starting from setting the policy of risk management， developing the risk measurement method to the structuring the infrastructure of risk management ， is to highlight the importance of risk management system and to get the benefits of risk management. Also， that risk management is not a restriction of enterprise's development， but enterprise's core competence ， lucrative foundation and advantage of international competition in the future.

金融控股公司法的通過，放寬了金融機構業務限制，允許金融機構以購併其他金融公司的方式成立集團式金融機構。同時，由於亞洲金融風暴及多起金融弊案的發生，國際清算銀行於2004年制訂新巴塞爾資本協定，要求各國金融機構依循協定中之相關管理方法控制風險。在以服務導向架構整合內部異質系統為基礎的金融機構中，如何在建置符合新巴賽爾資本協定之風險控管直通式流程，以確實執行資本協定中之相關風險控管規定，成為金融機構亟待解決的問題。 本體論的運用除了可以系統化的表達知識之外，亦可運用於流程管理上。首先，本研究在服務導向架構之基礎下，運用本體論訂定企業貸款類型，形成現有企業貸款業務與新巴賽爾資本協定資產類別之對應。其次，再依據新巴賽爾資產分類進行資本計提；本研究透過本體論流程（Ontology Workflow），呼叫並執行服務導向架構之企業金融放款網路服務模組，依不同之巴賽爾資產分類，以直通式的自動流程實踐巴賽爾風險控管規範的要求。 　　另外，研究中以Protégé軟體實作企業貸款之本體論及其風險控管之直通式本體論流程，並使用微軟.Net網路服務技術開發相關企業貸款風險控管網路服務，建置出ㄧ雛型系統以驗證本體論與服務導向架構形成直通式風控流程之可行性，最後提出相關建議與未來研究方向。 / The adoption of Financial Holding Company Act relaxes the restriction of financial institutes business and allows the establishment of financial holdings by completing acquisition of other companies by financial institutes. Meanwhile, due to Asia’s financial crisis and the occurrence of other financial irregularities, The Bank for International Settlement established New Basel Capital Accord in 2004 to demand every financial institute in the world follow the related management way in the accord to control risks. How to found the Straight Through Process (STP) that fits New Basel Capital Accord to accurately execute some related risk management regulations in capital accord for financial institutes based on Service Oriented Architecture (SOA) integrated heterogeneous system is the main problem in financial institutes. The manipulation of Ontology not only can present knowledge systematically but can apply in Business Process Management. First, this research is based on service oriented architecture and further applied Ontology to make traditional asset class of corporate loan to form the present corporate loan corresponding with New Basel Capital Accord asset class of corporate loan. Second, Capital Charge is proceeded based on New Basel Capital Asset Class, and e-loan web services can be called and executed using Ontology Workflow. According to different New Basel Capital Asset Class, the requirement of Basel risk management principals can be practiced by STP. Moreover, this research uses Protégé software to practice the Ontology of corporate loan and the Ontology of risk management STP then followed by using Microsoft .Net technology to build up e-loan web services and further set up a prototype to confirm the probability of STP risk control process and finally propose suggestions and further research.