金門，一個不起眼的海中蕞爾小島，在歷史漫卷的偶然機遇裡，被捲入了台海兩岸對峙、自由與共產陣營的冷戰衝突中，一躍成為世界知名的「戰地」。隨著世界冷戰的結束、國內民主運動的蓬勃發展，1992年11月7日金門解除戒嚴，褪下戰地的角色。尤其是1990年9月12日兩岸紅十字會簽定的《金門協議》，2001年實施的「小三通」，不但開啟了金門的新機運，亦成為兩岸由對抗、對峙走向和解的重要試點。 因此，本論文將針對兩岸關係演變中金門戰略價值之變遷作為研究的核心目的，內容分為三個部分論述： 一、認知與瞭解金門從兩岸武力對抗及停火對峙階段、終止動員戡亂時期後1995與1996年台海危機事件，以及2008年馬英九總統就任後，各個不同時期金門在軍事上所扮演的角色與價值。 二、探討「小三通」施行後在兩岸關係演變的中介角色、「小三通」與金門經濟價值之連結與擴張，尤其是兩岸簽訂「經濟合作架構協議」(ECFA)之後，金門主要經濟價值的展望。 三、藉由早期的「戰地政務實驗」階段與金門政治建設的關係、兩岸簽訂《金門協議》所突顯的政治戰略價值，以及金門在兩岸政治發展過程的見證，探究金門之政治價值。 爰此，經由以上的分析與論證，說明了長期以來金門在國際、兩岸的變局中所扮演的不同角色，而金門角色的蜕變，也相對見證了時代的變遷，與一部千曲百折的中國現代史。 / Quemoy is an inconspicuous island. In the long history stream, it was involved into Cold War between Taiwan and Mainland China, and also became a world famous battlefield. After Cold War was over and Taiwan Democracy Movement was vigorous development. On 7th November, 1992, Quemoy removed martial law, left the role of war. Especially, the Red Cross between Taiwan and Mainland China signed “Quemoy Agreement” on 12th September, 1990; in 2001, the government executed the “mini-three links” not only changed destiny of Quemoy, but also from hostility to reconciliation. Hence, the research of Quemoy strategy value is divided into three parts as below: First, Knowing and realizing Quemoy militarily against between cross-strait and Cold War, after Period of mobilization for the suppression of Communist rebellion, cross-strait crisis 1995 and 1996, and after President Ma sworn in, each different period has different values and roles in Quemoy military history. Secondly, Research the role between cross-strait relations developing after the “Mini-Three Links” was executed. The Quemoy economic value linkage and expending from that kind of links, especially after the ECFA, the forecast of Quemoy economic value. Thirdly, According to “civil-military government” period and some relevant political constructions, “Quemoy Agreement” strategy and political value, and the evidence of cross-strait political development, the essay focuses on the political value of Quemoy. Above all, after the analyzing and certificating, shows the Quemoy different roles between international and cross-strait relations. By following the development of Quemoy value, it also presents the theatrically modern China history.

作為世界經濟的全球化和區域化趨勢的一部分，哥倫比亞和台灣開始的優惠貿易協定的談判與各自的周邊大國 - 美國和中國。 / As part of the globalization of world economy and the growing regionalization trend, Colombia and Taiwan started the negotiation of Preferential Trade Agreements with their respective neighboring powers -the United States and China-, in a process in which individual and regional interests are at stake. This work argues that the will of creating a PTA is motivated by strategic interaction and strong political consideration under the logic of “politicized trade”from the US and China's side; while for Taiwan and Colombia it is the need of improving their economic ties with the rest of the world as well as their positions in the international order.

人口老化是全球趨勢，而此現象引起社會各界對退休保障的關注。此外，跨國勞工移動人數因全球化而急速上升。勞工跨國移動對於跨國界之退休保障帶來新的挑戰。作為社會的一份子，每人都應該享有社會保障的權利，但跨國移動勞工可能會面對與就業國本地勞工在社會保障上存在差別待遇之問題，甚至有機會同時失去家國及就業國的社會保障。勞工個人的流動量越大，對其退休保障所造成的影響就會越大。 會產生此類問題的原因是因為勞工跨國移動，但國家之間的退休保障制度卻沒有連接起來。此問題可以通過簽訂雙邊協議或多邊協議來解決。通過協議，就業國應提供外籍勞工與本地勞工平等待遇。協議亦可用於訂定移動勞工應該適用那一個國家的法規。同時亦可以解決投保年資中斷及分隔兩地、給付出口有設置限制等問題。雖然並非必須的，但協議可幫助協約國間之退休行政服務連結起來，為受益人帶來方便性。 保障移動勞工的權益不只單單是允許其參加退休保障制度，而且應該確保勞工受到與本地勞工同等之對待。通過訂定社會保障協議，勞工即使離國工作亦可以維持獲取退休保障之權利。社會保障可攜性，特別是退休保障，不止對勞工有利，對政府、對經濟發展亦是有益處的。 近年兩岸四地的經濟交流合作及勞工流動增加，四地之間的退休保障問題更值得關注。探討兩岸四地退休保障可攜性，可以幫助解決或至少減低四地間移動勞工之退休保障攜帶性損失。 / Aging population is a global phenomenon and this leads to the concern of social security issues. Besides, the number of international mobile workers is increasing rapidly due to globalization. International labour mobility is creating new challenges for cross national social security. Being a member of the society, everyone should have the right to social security, but international mobile workers may face the problem of having a deduction on pension benefits comparing with native workers, or even, lack of social security protection from both home and host countries. And the larger the mobility, the greater the influences are towards pension benefits. These problems occur because of workers working abroad, but there is no connection between the social security systems between home and host countries. This can be solved by concluding bilateral agreements or multilateral agreements. Through social security agreements, the host countries should provide equality of treatment towards expatriates. Besides, agreements can also be used for the determination of the applicable legislation, as well as solving the problems of separation of insured years and restrictions on the export of benefits etc. Although it is not a must, agreements can also help in providing administrative assistance for beneficiaries. Ensuring the right to social security of mobile workers is not only allowing them to join social security schemes, but also guaranteeing them to have equality of treatment comparing with native workers. Social security agreements can help in maintaining the right to social security for mobile workers. Portability of social security, especially on pension issue, benefits not only mobiles workers, but also government and the economic development. The economic cooperation and labour mobility between Taiwan, China, Hong Kong and Macau is increasing in recent years, and thus brings to the attention on the pension issue for mobile workers between places. Analyze on interregional pension portability can help in solving, or at least reducing the portability loss of mobile workers among these four places.

離岸金融市場，早期主要是以非居民為對象提供非本幣交易金融服務的國際金融市場。近幾十年來，國際金融市場規模快速成長，同時國際金融功能也不斷擴大，而離岸市場也隨著它的功能不斷調整、擴充，發展出了許多不同的面貌。許多國際貨幣如美元、日圓、歐元也在倫敦、東京、紐約、香港、新加坡這些國際金融城市頻繁且大量的交易。 　　人民幣目前還不是主要國際貨幣，國際化程度不若這些國際貨幣高，在境外使用也較主要國際貨幣來的少，較具規模的人民幣離岸市場從2010年後在香港漸具雛型。由於中國近年來一系列推動人民幣向境外流動的政策，讓人民幣在全球貨幣的地位逐漸提升，而隨著人民幣在境外流動數量的增加，使得近年來人民幣離岸市場引起國際金融城市的關注，有些地區也加入爭取發展人民幣離岸市場的行列。 　　由於香港不但是第一個發展人民幣離岸市場的案例，在現今的發展規模上也是最大的境外人民幣中心，因此本研究透過香港發展的條件及路徑，從既有文獻的檢閱、數據的蒐集，並結合對相關人士的訪談，整理歸納國際貨幣離岸市場的發展經驗與香港發展人民幣離岸市場的優劣條件，希望台灣在開放人民幣業務之後，能借鏡當初其他國際貨幣離岸市場與香港發展的一些經驗來做為台灣發展的參考，並結合自身擁有的條件，發揮自身優勢，改善原有劣勢，把握面臨的機會，積極地克服外在的威脅。 / In the early period, offshore financial markets provided non-local currency transaction services to non- residents. In recent decades, as the international financial market grows and expands rapidly, the offshore market and its function also constantly adjust, expand, and develop many different aspects.Many international currencies such as the dollar, the yen, and the euro are also hugely demanded and used in those international financial centers such as London, Tokyo, New York, Hong Kong, and Singapore. RMB is still not a major international currency nowadays. Its degree of internationalization and frequency of usage outside China are not high as other international currencies, but Hong Kong already develops as an offshore financial market after 2010. Due to China government’s series policies to promote the internationalization of RMB, the international position of RMB is rising. As RMB’s offshore flow increases rapidly, it gets the attention of many international financial cities, and some regions even join to develop as RMB offshore financial markets. 　　Since Hong Kong is the first offshore financial market and the biggest offshore center of RMB, this study examines its development through reviewing the existing literature, analyzing data, and combining the interviews of stakeholders to sum up the merits of Hong Kong and other international monetary markets. We hope that after opening RMB’s business, Taiwan can actively learn from Hong Kong and these markets, promotes our strengths, improve the weaknesses, seize the opportunities, and overcome external threats.

全球化趨勢使跨國經營成為當今世界經濟主流，跨國企業紛紛透過集團內部相互控制的關係，獲取所需的有形生產資源與無形技術或相關服務，以及利用各國稅制差異，以降低集團整體的經營成本，追求利潤最大化。然而，企業如何一方面善用全球專業分工來促進有效經營，一方面又選用適當的移轉訂價策略，以符合各地稅務機構的要求，已成為跨國企業不可忽視的重要稅務議題。 中國大陸以其勞動力資源豐富的比較優勢配合產業政策，吸引各國外商前往投資，由於語言、文化及地理位置的有利因素，台灣企業赴中國大陸投資相對投資於其他地區占有優勢，使得中國大陸成為台商企業開拓事業進行全球布局的主要地方。目前兩岸政府對移轉訂價規定日益周延，台商面臨兩岸間重複課稅問題日益嚴重，參考國際間作法，宜以洽簽租稅協議方式解決。 隨著兩岸反避稅的實施，台商除了要關注未來反避稅法規的發展外，更應重新檢視集團現有投資架構及交易安排，以避免落入國際反避稅合作行動的打擊範圍。 本研究除蒐集兩岸有關移轉訂價文獻進行探討外，並透過分析台商兩岸三地的交易模式，將台商所面臨的問題彙總整理，以達到下列目的: 1、探討目前中國大陸台商所面臨移轉訂價的問題，並就該些問題提出因應的建議，使台商可以了解相關問題及建立有效的因應改善對策，同時也給予將至中國大陸投資的企業作為參考，以利企業合理規劃兩岸三地的交易訂價策略。 2、期望政府深入探討台商企業的經營處境，盡早達成朝野共識，以加速兩岸租稅協議的簽訂，以降低台商的租稅成本，使得企業更具有全球競爭力。

自2008年以來，兩岸實質交流與政府政策的開放下，金融產業在多年的紅海競爭下，出現新契機。尤以2010年兩岸經濟合作架構協議（ECFA）的簽署，將金融服務業列為早收清單，使臺灣銀行業者能縮短等待期提早進入中國大陸市場開展業務。 本文以臺灣31家本國銀行（不含專業銀行及外資銀行）為研究對象，自2007至2013年為研究期間，以中介法選擇「利息支出」、「營業費用」、「存款」等3項投入變數；「利息收入」、「非利息收入」、「放款及貼現」、「投資」等4項產出變數。運用資料包絡分析法（DEA）及Tobit迴歸模型，由全體銀行、金控子銀行與非金控銀行的角度，探討兩岸簽訂ECFA對其經營績效的影響。 實證結果發現：1.銀行經營績效深受外在金融環境及規模大小影響。2.全體樣本銀行於簽訂ECFA後之平均效率不如簽訂ECFA前，惟部分銀行效率值提高。3.簽訂ECFA前非金控銀行純技術效率優於金控子銀行；簽訂ECFA後金控子銀行整體效率、純技術效率及規模效率皆優於非金控銀行。4.簽訂ECFA前後公股銀行之整體效率、純技術效率及規模效率皆優於民營銀行。 / The financial industries led to a red ocean market due to high and intensive competition many years ago. However, the relaxation of government policy of substantial cross-strait economic interactions has brought the turning point since 2008. Especially, the Economic Cooperation Framework Agreement (ECFA) between Taiwan and China was signed in 2010 and the financial service industry is covered under the Early Harvest list which can make Taiwanese bank sectors shorten the time and enter the Mainland China market early. This study is to research 31 domestic banks (exclude professional bank and foreign banks) and choose interest expense, operation expense and deposit as the three input variables and interest revenue, non-interest revenue, loan and discount and investment as output variables from 2007 to 2013. With the use of Data Envelopment Analysis (DEA) and Tobit regression mode, it explores the effect of operating performance for the banks, the financial holding banks and the Independent Banks under the ECFA. Finding: After the signing of the ECFA，the sample banks' efficiency is not as good as before the signing, but some banks to improve the efficiency. Before the signing ECFA, the pure technical efficiency of non-bank financial holding is superior than financial holding banks ; however, efficiency of financial holding banks ,including technical efficiency pure technical efficiency scale efficiency,is superior than non-financial holding banks. Overall, the performance of public financial holding banks is superior than the private banks. However, the performance of banks is impact by financial environment and the size.

本文以研究採「協議合建」方式進行都市更新之初衷，試圖從本土傳統合建制度之演進歷程為本，復以引進日本都市再開發法中權利變換制度而制定之我國都市更新條例，根據其立法主軸之「權利變換」制度為綱，經由比較分析與歸納，嘗試建置出我國都市更新條例中「協議合建」應有之法制規範及應注意事項。 本於協議合建方式下進行都市更新，在斟酌當事人真意及都市更新之目的下，本文將所簽訂之合建契約定性為「承攬與互易之混合契約」，作為法律關係分析之依據。文中，並對權利變換之多階段行政程序，詳加論述與研究，可做為瞭解都市更新條例立法主軸之認識與發現爭議之所在。 針對協議合建具有全體權利人同意之最重要特徵，本文引據公寓大廈管理條例中關於重建之規範，與新北市率全國之冠，於民國102年所推出之「簡易都更」政策加以研究比較，從而得以回饋至協議合建，更加認清其本質上具有之特質。 最後本文強調，協議合建具有濃厚的私法自治特徵，本身只是一個都市更新可據以採用的可行方式，並無法直接對其做出評價；而是都市更新條例中之立法制度，允許私人基於較偏私益之目的下，於劃定更新地區外自行劃設更新單元申請實施更新事業，從而造就協議合建雙面刃之性格。是以，在規範協議合建時，當制度面向不同時，可能導致效果扭轉之認知，這是我國協議合建制度所面臨之最大挑戰。 結論中，為確立協議合建於都更條例中應有之定位，將本質上屬重要之事項，以修法建議加以確立。惟政策立法論非在本文主題所強調之列，其他影響協議合建之法條規範，當可從法解釋論與司法救濟上尋求解決之道。 / This thesis is based on the concept of traditional joint construction in Taiwan and "the rights transformation" which is the main idea of Urban Renewal Act in Taiwan transplanted from Urban Redevelopment Act in Japan to study on the "joint construction agreement" in Urban Renewal Act in Taiwan. By comparison and generalization, try to find the instructions for legislation of "joint construction agreement" in Urban Renewal Act in Taiwan. Based on the urban renewal using the method of joint construction agreement, the intent of the parties and the purpose of urban renewal, the contracts of joint construction mentioned in the thesis are identified as the mixed contract of exchanging and contracting to analyze the legal relationships. Besides, discussing the multi-leveled administrative procedure of rights transformation could help us find the issue of Urban Renewal Act. By researching on the regulation of reconstruction in Condominium Administration Act Building Administration Division and the policy of "Simple Urban Renewal" that New Taipei City government has promoted since 2013, we could clarify the character of the agreement among right holders of joint construction agreement. Joint construction agreement having the character of autonomy of private law is one method to urban renewal so it is hard to value it directly. Because of the legislation of Urban Renewal Act allowing people to designate renewal unit besides the designation of the renewal area for personal interests, the joint construction agreement becomes a double-edged sword. Therefore, the challenge of joint construction in Taiwan is the effects will differ from the purposes of joint construction agreement. In conclusion, the important things of joint construction agreement should be mentioned in the legislation amendment proposals to clarify the joint construction agreement in Urban Renewal Act. However, the policy of legislation is not emphasized in the thesis. Problems of other regulations affecting the joint construction agreement could be solved by the interpretation of law and judicial relief.

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所謂「預測」，是建立在對特定事物認識的基礎上所做出的預估，而預測的準確與否關鍵即在於預測者對資訊的掌握程度。長久以來，由於未來一直是人類亟欲征服與掌握的目標，因此預測也成為一普遍存在的行徑。有別傳統預測方法的諸多限制，「預測市場」藉由網路參與者主動參與價格為訊息加總等特色，可以更全面的涵蓋不同來源的資訊並進一步轉換為一個量化的指標，以達到更準確的預測。本研究藉由「未來事件交易所」中兩岸相關協議的個案分析，發現市場在預測的過程當中，價格除了藉由公開資訊的反映出來以外，其中亦包含了大量私人資訊的反映，兩者反映所有資訊次數的比例大致維持著4：6的關係，而這結果也代表了在兩岸議題當中資訊並未大幅被揭露，欲準確預測事件的結果仍須多方仰賴私人資訊的貢獻。此外，根據個案分析的結果，本研究也發現兩岸協議確實適用於兩岸議題的應用。 / Prediction is an anticipation based on specific events. The key point of correct prediction depends on the level controlled by predictors. For a long time, future has been a target for human to control and overcome. Thus, prediction becomes a way to explore future events. “Prediction markets” is different from traditional way. It gets rid of many restrictions. It transfers all diverse information from participators into a quantification index to predict more correctly. This research analyzed by Cross-Strait Agreements on Xfuture.com finds that market price is reflected by not only public information but also private information. The ratio of public information to private information is 4 to 6. The result indicates that information is not disclosed completely in Cross-Strait Agreements. By solving this problem, we should use private information to predict more precisely. Furthermore, Cross-Strait Agreements certainly applies to Cross-Strait Affairs according to this paper.

二○○一年年底通過了「大陸地區人民來台從事觀光活動許可辦法」，希望藉由此政策之推行，作為向中國大陸釋出善意的證明，以及挽救台灣觀光產業的處方籤。然而此政策是我國單方面的善意開放，再加上未來全面開放的時間表也沒有確定。因此，有相當多的不確定因素影響到此政策的執行成敗。此外，此政策從二○○二年一月執行至今已發生過多次的跳機（觀光客滯留）事件，致使社會各界均對此政策產生疑慮與擔憂。 因此，本文的研究目的在於：一、為該政策作一全面的檢討評估，以期提供整體性與前瞻性的政策分析與政策建議。二、提出更有效地安全管理機制，以減少中國觀光客在台逾期滯留。 研究歷經文獻檢閱、研究架構之提出、深度訪談與資料分析等過程後，研究所得結果彙整如下： 一、此政策執行至今仍然無法達到其預期的政策目標，讓台灣的觀光產業更加蓬勃發展。 二、旅遊品質與旅遊資源在短期內並非為影響此政策達成目標的關鍵因素；不過以中長期來看，旅遊品質與旅遊資源其實是影響台灣觀光產業發展的一個根本因素，也是最為重要的要素。 三、安全管理機制是必要且重要的，然而安全管理機制與其他因素相較之下，安全管理機制則屬於比較微觀的，比較屬於技術層面的東西。 四、在此開放旅遊的政策中，與中國簽訂旅遊協議其實是最基本的前提要件，屬於最重要的一個影響因素，若是少了這道程序，之後的安全管理機制與旅遊品質都會直接或間接受到影響。 五、今日的安全管理機制難以發揮功效，主要的原因在於我們沒有與中國大陸簽 訂協議。而且即使訂定出一套看似百密而無一疏的安全管理機制，也無法百分之百的杜絕中國旅客來台逾期滯留的問題。