本文以法律之角度去探討財產保險保險金受領權人變動，所牽涉之變動目 的、構成要件與效果之問題。論文概分為兩大部份，第一部份為討論因法 律規定所致之受領權人變動情形，下分為四小部份，而分別以買賣契約關 係、抵押權關係、保留所有權買賣契約關係以及讓與擔保關係，去審視我 國保險法第十八條與民法第八八一條規定之適用情況與妥當性。第二部份 則討論因當事人意思表示所致之變動情形，下亦分為四小部份，受益人指 定、抵押權條款、保險金債權之讓與擔保以及保險金債權之質權設定， 討論其成立要件與效果。 / This thesis research the alternation of property insurance payee from law angle. Include two part. First, is alternation by law, research the Insurance Law §18 and Civil Law §881 by sale relation, mortgage relation, conditional sale relation, and lien relation. Second, is alternation by contract, include loss payee clause, mortgage clause, assign insurance proceeds for lien, and lien of insurance proceeds.

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.

書是社會文明的載體，是人類進步的階梯。電腦、網路的飛速發展，使得電子書引發了新一輪的書籍革命。隨著智慧型手機的出現，用手機閱讀電子書以前方便靈活，充分利用零散時間，因此受到年輕人的追捧。但是，電子書本身也存在各樣的問題，諸如不符合人們的閱讀習慣，以及產業鏈的不成熟等。因此，調查使用者的行為模式和對於電子書的喜好，以瞭解使用者對電子書的看法及接受度是本文研究的重點，本研究透過UTAUT模式探討績效期望、付出期望、社會影響、輔助條件等自變數對於使用意圖與使用行為的影響力和預測力。本研究採取問卷調查的方式，在多個網路論壇上發放，共收回問卷352份，其中剔除無效問卷後得到有效樣本計232份，有效的樣本回收率達65.9%。究結果顯示，受試者大多擁有智慧型手機（77%），使用時多以娛樂為目的（55%），僅以工作為目的者最少（4%），大多偶爾閱讀（47%），多數人未曾花錢下載付費電子書（86%）。在電子書使用經驗方面，多數受試者使用電子書不到1年（42%），在使用智慧型手機方面，同樣是使用不到1年時間者居多（60%），而使用智慧型手機閱讀電子書方面，同樣是不足1年最多（68%）。 受試者使用智慧型手機閱讀電子書之績效期望、輔助條件、付出期望等各構面對使用意圖及使用行為的預測達到顯著水準，而社會影響構面與使用經驗干擾變數則影響力未達顯著。 / Books are the vehicle for social civilization and the ladder of human progress. Due to the rapid development of computers and the Internet, electronic books (ebooks) have triggered a new round of the book revolution. With the emergence of smartphones, using mobile phones to read ebooks has become convenient, flexible, and a way to make full use of scattered bits of time. Therefore, the use of smartphones for such purposes has been pursued by young people. However, ebooks present various problems of their own, such as incompatibility with individual reading habits and the immaturity of the industrial chain. Thus, the focus of this study was to survey user behavioral models and affinity for ebooks to understand users views on and degree of acceptance of ebooks. This study used the Unified Theory of Acceptance and Use of Technology (UTAUT) to investigate the influence and predictive power of the following independent variables on usage intention and usage behavior: performance expectancy, effort expectancy, social influence, and facilitating conditions. Research results showed that a majority of respondents had smartphones (77 %). Respondents who used their phones mostly for entertainment purposes composed the largest category (55 %), while those who used their phones only for work purposes formed the smallest category (4 %). A large percentage occasionally read ebooks (47 %), but most respondents had never spent money on downloading payable ebooks (86 %). Regarding experience using ebooks, most respondents had used ebooks for under one year (42 %). Regarding experience using smart phones, the group that had used smart phones for less than one year was also the largest (60 %); a high percentage of users (68 %) had been using smart phones to read ebooks for less than one year. The predictive power of performance expectancy, facilitating conditions and effort expectancy on usage intention and usage behavior with regard to using smartphones to read ebooks achieved a level of significance. As for social influence and moderator experience, the predictive power didn’t reach a level of significance.

現代科技產業發達，「消費性耐久財」，也就是所謂的科技產品日新月異，新產品推出後開始其創新擴散與為大眾所接受的過程。在科技產品相同品項中，常存在著代表標準的主流技術或產品，而該主流品牌易成為上下游廠商競相合作的對象，這樣的地位也保證著高度的消費者採用意願。個人自我創新特質可決定是否採用新技術產品，不可忽略的是來自週遭人群採用的網路外部性影響，越多人採用能降低使用上的風險與不確定性，並提高生活與工作上的效率；互補性產品推出亦會因多人採用而越發完善，如此便能更確立其產品或技術在市場中的主流地位。 本研究以2010年初上市的蘋果電腦iPad為主要被接受科技，至今已帶動許多科技大廠投入平板電腦市場，其中不乏電腦與智慧型手機業者，甚或是電信業者亦欲加入此新世代多點觸控風氣盛行的平板電腦產業，蘋果電腦iPad的銷售量居高不下，顯示其儼然已位居主流產品地位。為了能探究其活化已瀕臨死亡的平板電腦市場之因，本研究認為應以創新擴散理論、科技接受模型與網路外部性的組合做為研究探討基礎理論，並採用品牌形象、涉入程度與資訊構面來輔佐加強，以達到與過去國內科技產品創新接受模型的差異化的目的，提供不同方向的切入點。本研究盼能在以問卷量化設計的構面採用中，將蘋果iPad此等消費性耐久財的廠商面與消費面間策略取得平衡探討，提供給平板電腦廠商思考行銷與聯盟策略上的參考依據，而本研究結果發現如下： (一) 個人內在創新特質與兩種外部因素代表的網路外部性，會正面影響採用者對於蘋果iPad的正面創新知覺特質，形成正面的採用態度；在採用者部份負面創新知覺特質上，也有負面效果存在。 (二) 尚未購買者的採用意願較不受負面創新知覺特質影響，正面知覺特質有助於增加已購買者的未來繼續採用意願。 (三) 有形與無形品牌形象中，唯有無形者對於繼續採用意願的增強無效。 (四) 加入對於蘋果iPad產品涉入程度考量後的廠商與消費資訊，並不完全提升對繼續採用意願的影響效果，且對於採用意願無顯著影響。 故整體而言，平板電腦廠商，應能由廠商與消費面切入思考產品研發與行銷策略，由目標市場的需求做基礎考量新產品功能，並善用品牌、銷售與廠商策略聯盟資訊，增強採用者的好印象，才能真正擴散其創新科技以達永續經營。 關鍵字：創新擴散、科技接受、網路外部性、涉入程度、品牌形象 / Global technical industry booms, especially the “consuming durable,” or the so-called “technical products” evolves fast. After new products are launched, the innovation diffusing and generally accepted procedure starts. Among the same technical items, there is always a mainstream technology or product which could play the role as a referred standard. And the mainstream brand would easily become the one that up and downstream manufacturers long to cooperate with. The position will also present the highly consumer accepting intention. Self-innovation could be an important dominant factor deciding whether to accept product with new technology. However the external network effect from the acceptance of people around is indispensible as well. As a rule of thumb, more acceptances could reduce the risk and uncertainty when using the targeted product or technology. Meanwhile, this will also increase the efficiency in daily life or at work. Complementary goods would develop more completely because of mass acceptance and this way it will help ensure the mainstream role of product or technology in the market. The research would take Apple iPad which was launched in the early of 2010 as the main accepted technology. It has encouraged many famous technical firms to join the new generation tablet PC market, including not only the originally computer and cell phone but also telecommunication firms. The highest sales among the tablet PC market showed iPad’s role as the mainstream product and technology. This research would take innovation diffusion theory, technology acceptance model and network externality as the basic theoretical combination to discuss the phenomenon that iPad helped excite tablet PC market. Besides, we add brand image, involvement, and information factors to our research framework so as to distinguish from and hope could provide more perspectives to the past theories discussing consuming durables’ innovation diffusion. And we expect to design ideal questionnaires including all the factors discussed, strike a discussing balance between firm and consumer strategies, and providing the consequence for Tablet PC firms’ considering marketing and cooperation strategies as supporting references. The following points are main conclusions of this research: 1. Internal self innovation and two kinds of network externality have positive effects on consumers’ positive innovative perceptions when accepting iPad; negative effects on negative innovation perceptions. 2. Potential buyers’ accepting intentions are less affected by negative innovative perceptions, but positive innovative perceptions would positively affect buyers’ continuing accepting intentions. 3. Only intangible brand image has no effect on buyers’ continuing accepting intentions. 4. After taking iPad product involvement into consideration, we found that the effects of information on accepting intentions will not be enhanced but will have partial effect on continuing accepting intentions. Considering everything, Tablet PC firms should do the product R&D and marketing plan on the basis of firm and consumer, launch the new function by taking consumer’s demand into consideration, and take full advantage of brand, sales and firm cooperation information to leave good impression on consumers. This way, they could really diffuse innovation and fulfill the goal of eternal operation. Keywords: Innovation Diffusion, Technology Acceptance, Network Externality, Brand Image, Involvement.

隨著資訊科技的發達，差勤管理已邁向E化。本研究為瞭解對差勤電子表單系統的接受行為，進一步探討影響使用者接受與使用的關鍵因素。在文獻回顧後，選擇以具有整合性質的科技接受與使用整合理論(UTAUT)為理論基礎，加上知覺易用性及知覺有用性模式若干構面，並配合消防局勤務特殊性及目前差勤電子表單系統(Webitr)使用情形建立研究架構。 本研究以臺北市政府消防局全體同仁為研究對象，經由問卷調查蒐集資料，於100年2月下旬發出635份問卷，於2週後收回，有效問卷總計482份。再以結構方程模式進行驗證性因素分析、路徑分析和調節變數分析檢驗模式適用性，並驗證研究假設與理論作對照。 經由資料分析得到結果如下： 一、預期績效對使用差勤電子表單系統的意圖有正向的直接影響，且受到性別和年齡的調節影響，至於勤務性質則無調節作用。又女性及年輕者受到調節作用比男性及年長者顯著。 二、預期付出對使用差勤電子表單系統的意圖有正向的直接影響，且受到年齡的調節影響，惟調節效果不明顯。至於性別和使用經驗則無調節作用。 三、有利條件對使用差勤電子表單系統的意圖有正向的直接影響，且受到勤務性質和使用經驗的調節影響，至於年齡則無調節作用。又外勤與使用經驗多者受到調節作用比內勤及無使用經驗者顯著。 四、工作相關對差勤電子表單系統的預期績效有負向的直接影響。 五、結果明顯性對差勤電子表單系統的預期績效有正向的直接影響。 六、自我效能對差勤電子表單系統的預期付出有正向的直接影響。 七、焦慮對差勤電子表單系統的預期付出有負向的直接影響。 因此本研究建議管理者在實質方面，推行初期加強教育訓練、增加駐點輔導員或是相關輔助，以減少同仁使用該系統發生錯誤機率，有助於減少同仁的疑慮不安和抗拒心理，並致力於提高使用者對系統的熟練度，尤其是對男性及年長者；在心理方面，加強差勤電子表單系統的行銷，使同仁對系統有正面接受度。對於系統設計建議，差勤電子表單系統的介面應簡單易操作，並融入娛樂性互動效果，產製的報表也應力求簡明易懂，使結果易呈現。而最重要也是最基礎的一點，引入系統前應先確認是否具有充分的電腦設備、便利的網路環境等資源，並盡量化解與原先作業環境的衝突因素，尤其是外勤單位。 / Along with the development of information technology, the management of staff’s attendance has electronized. The author tries to figure out what are the determinants of acceptance and use of the electronic form system of staff’s attendance. After reference review, the study proposes a model that bases on Unified Theory of Acceptance and Use of Technology (UTAUT), and modifies the model by the constructs of Usefulness perception (U) and Ease of Use perception (EOU). Moreover, the model contains several variables according to the specifics of duty in Taipei City Fire Department and the implements of the electronic form system of staff’s attendance. The study is conducted among colleagues in Taipei City Fire Department using the electronic form system of staff’s attendance: Webitr. There are 635 questionnaires provided and reclaimed after 2 weeks on the end of Faburary. There are total 482 questionnaires valid. The result of confirmatory factor analysis, path analysis analysis and other analysis suggests that: (1) Performance expectancy has sifnificant positive influence on use intention, and the influence is moderated by gender and age but not the duty. Such the effect of moderation is stronger for the female and the younger than the male and the elder. (2) Effort expectancy has sifnificant positive influence on use intention, and the influence isn’t moderated by age, gender or experience. (3) Facilitating conditions has sifnificant positive influence on use intention, and the influence is moderated by duty and experience but not the age. Such the effect of moderation is stronger for the outside worker and those with increasing experience. (4) Job relevance has sifnificant negative influence on performance expectancy. (5) Result demonstrability has sifnificant positive influence on performance expectancy. (6) Self-efficacy has sifnificant positive influence on effort expectancy. (7) Anxiety has sifnificant negative influence on effort expectancy. According to the results of the study, the author suggests that the administrator should enhance the education and training and increase instructors or other assistance in the early stage to reduce anxiety and resistance of users; and make users be familied with the system, especially for men and the elder. Meanwhile, the administrator should boost the system to increase the positive attitudes of users. The author also suggests that the system designers should devotes to make ease to use. Moreover, inoder to increase the pleasure, the system designers can intergrate the effects of interaction. The first of all, make sure that there are sufficient facilities and compatible conditions before the induction of the system, especially for outside worker.

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.

筆者於擔任環境保護署土壤及地下水污染整治基金管理委員會組長之過程中，因土壤及地下水污染整治法責任議題未能清晰於環境作用法中明確規範其範疇，致使被論列污染行為人之責任分擔產生公平性上之危機，亦深切感受到，執法過程諸多窒礙。本諸職責所在，於民國93年起開始著手研議土壤及地下水污染整治法修正草案，並辦理研商、座談與公聽會議，廣納各界意見，終於於99年1月8日完成二、三讀之程序，並於99年2月3日由總統公布施行。亦將過程中所收集到之資料，由實務及理論之角度切入探討現階段之實務困難以及學理上各國之理論納入可能性分析，再進而闡出落實受污染土地整治再開發之必要以及提出相關配套之修法建議，完成本論文。本論文共分六章，第一章緒論：主要交代研究動機、目的、範圍與方法，第二章為環境權之論述：由該權限發展之歷程、各國立法例之參酌以及我國實務上案例中附近居民及環保團體之主張，確認環境權存在之價值。第三章為國家對於環保之憲法義務：第四章為受污染土地再利用法制上之研析：針對國外立法例之褐地制度及規範統合成國內未來得以參酌之制度，第五章為我國受污染土地行政管制規定及相關問題之說明：除將土壤及地下水污染整治法行政管制之手段逐一作說明外，探討違反責任之論述，區隔狀態責任以及行為責任，並且援引國外立法例及我國實務上之判決釐清及說明責任歸屬，第六章為結論。

本文以視障者無法從事醫療按摩為研究目的，探討過去視障按摩制度，發現視障者處於社會結構之弱勢，因而產生接近憲法、法律保障權益之權利障礙。職是，本文參酌涉及身障者權益保障之國際規範，將其「社會模式人權觀點」引入，強調身障者「作為人」，應享有與他人相同之權利。並以英國2010平等法之平等權，對我國現行大法官平等權之解釋，加以反思，並以此建構我國憲法保障身障者權益之憲法框架。其後，本文參考英國視障物理治療師之促進制度，並建構「執業規範」與「促進措施」加以區分之醫療按摩一職。就其「執業規範」，依循我國對醫事人員進用管道之教育、考試以及執業加以建構；另就「促進措施」，則參酌英國促進措施之特色，即多元性、個別化、專家協助、促進措施間之連結性、權利救濟保障加以建構。並以醫療按摩作為視障者從事醫療行業之開端，希冀日後視障者亦能如常人般，得依其意願、興趣，自由選擇所欲從事之職業。

現今智慧型手機之網路通路價值與電腦相比仍較低，也使得現今使用智慧型手機網路交易的比例仍低於使用電腦網路交易的比例。本研究採用付出為結構模型及恆等性分析，研究結果顯示，智慧型手機因其有用性及易用性較電腦低，因此使用者以手機網路交易的傾向也偏低。本研究以科技接受模型發現70%至80%的使用者都是因受社會及同儕影響，而較不傾向使用手機進行網路交易。一般認為，手機的便利性相對也使手機網路交易平台的風險提高。然而，研究結果顯示，以電腦從事網路交易的風險與手機網路交易的風險相當，便利性也幾無差異。因此本研究以社會影響為探討方向，認為其為影響現代人以手機從事網路交易的重要關鍵。 / The net channel value of smartphone driven mobile-commerce measured against the alternative of computer based electronic-commerce is at this point in time still low. In an exploratory effort structural modeling and invariance analysis reveals mobile commerce is viewed with a less positive usability disposition in the light of usefulness and effortlessness. An adaptation of the Technology Acceptance model accounting for 70-80% of usage intention indicates social influences experienced from peers to engage the mobile platform is lower. Convenience and perceived risk are usually considered attributes relatively important for the m-commerce platform. However, the analysis reveals little difference of these attributes' salience compared with e-commerce, absolute scores for convenience are similar, and perceived risk seems to have marginal effects on usage in general. Social influences, experienced as lower for mobile commerce is a especially salient concept in determining usability disposition and ultimately intention to use mobile commerce, as is the salience of the usability disposition larger for mobile commerce than for electronic commerce.

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