再保險之目的，在於提供保險人保險保障。其方式乃再保險人就原保險人在原保險契約中所負之給付責任，予以部份或全部的補償。再保險契約就再保險人之再保險給付責任所為之約定，最常見者為「同一命運原則」之約定。依「同一命運條款」之字面解釋，此條款係指再保險人須與原保險人「同一命運」，於原保險人對被保險人為保險給付後，補償原保險人因對被保險人為保險給付所生之損害。 依據損害補償原則，須保險人之保險給付在保險契約及再保險契約之承保範圍內，再保險人始負再保險給付之責任。為了避免嚴格依據損害補償原則解釋再保險人之責任，造成保險人無法取得再保險保障之結果，並提高對於保險人之保障，再保險契約雙方乃藉由同一命運條款的相關約定，約定保險人只須證明其已向被保險人為補償給付且其給付係依「誠信」所為，再保險人即須同其命運，向保險人為補償給付。再保險人此一契約義務，乃再保險契約雙方當事人基於契約自由，於再保險契約中特別加入同一命運條款的結果。 保險人之「誠信」乃同一命運原則適用之基石，此為法院所共同肯認。然而，對於同一命運原則於個案中之具體適用，法院之看法似乎並無足夠的一致性。究竟，決定再保險契約雙方當事人權利義務的同一命運原則，法院如何解釋其適用上發生之爭議？又，法院對於抽象的誠信原則如何解釋？在同一命運原則的背景下，再保險人是否可以提出何種抗辯以免除其保險給付責任？最後，是否這些問題的解答可以有某程度的預測可能性，以供日後再保險契約雙方草擬同一命運條款之參考？ 針對保險人對被保險人所應為之補償，再保險人與原保險人可能有不同解釋，前者認為再保險人與保險人同一命運之範圍，應以原保險及再保險約定之範圍為限；後者則認為凡保險人所給付與被保險人者，再保險人皆須與其同一命運，負擔給付責任。縱使再保險契約雙方皆主張其以再保險契約之約定為給付責任範圍之界定基礎，然基於利益彼此對立之立場，雙方對於「契約約定」往往有不同詮釋。再保險契約雙方間之爭議，實務上常見者如，原保險人對被保險人所給付之通融賠款（Ex-gratia payment）、懲罰性賠償（Punitive damages）等，是否屬於再保險人與保險人同一命運之範圍？將此類爭議一般化，須探究者為，同一命運條款何種程度限制了再保險人對原保險人之給付表示異議的權利？ 另外，倘若再保險契約中沒有同一命運條款的約定，是否可認為此條款為再保險契約所「默示」（Implied）？此問題涉及同一命運原則的歷史背景，與再保險市場的運作實務息息相關，對於契約的解釋方法也有重要啟示。 同一命運原則為再保險交易發展史上，最常受到爭議的問題之一。現今之再保險交易環境已然愈趨複雜，不僅是所保危險之價額日趨提高，投入再保險交易之保險人數增加且交易類型複雜化，皆使得再保險交易雙方之風險分配及責任分擔，不再可以全然依賴保險人對於誠信原則之遵守。反之，應同時強調再保險與保險之不同，亦即，前者係由專業之保險人為交易雙方而進行之交易，故再保險人應可依其專業，對所保危險主動向保險人提出詢問，此亦顯示了保險人及再保險人間彼此合作愈趨重要，為再保險人負擔再保險給付責任之正當性基礎。本文嘗試處理以上提出的爭議問題，並對可能之解決提出建議。 / The reinsurance loss settlement clause, which appears in a variety of forms of wordings, historically has been one of the most difficult aspects of reinsurance law and practice. In recent days, more and more litigation has arisen as a result of such clauses. This study centers upon the interesting and oftentimes confusing issue of the scope and effect of such clauses, and how they define both the reinsured’s and the reinsurers’ liability. The purpose of reinsurance is to provide insurance protection by the reinsurer for the reinsured, namely, the insurer. At the beginning of reinsurance history when there were only a small number of insurers operating in the insurance market, insurers were fairly familiar with one another, and that resulted in a minimum of formality in doing business. In terms of reinsurance, reinsurers, when asked to pay by their reinsured, normally did not go out of their way to initiate a de novo review or assessment of the risk insured. The main reasons for such practice were, for one, insurers were so familiar with their business partners that they did not see the need for such re-assessment of the risk, and for another, in the past, the nature of the risks insured was not as complicated as those we are faced with nowadays. With a view to enhancing business efficiency and providing better protection for insurers, the parties that engaged in a reinsurance agreement oftentimes would insert into the agreement a “follow the fortunes” or “follow the settlements” clause. Such clauses bound the reinsurers to follow the fortunes/settlements of their reinsured without the reinsured’s liability having been proved, and restrained the reinsurers from refusing to indemnify the reinsured on the ground that liability did not exist under the original policy, provided that the reinsured had acted in a bona fide and businesslike way. In a word, the existence of the loss settlement clause was a logical consequence of the purpose of reinsurance, and the reinsurers’ obligation under such clauses was conditioned on the reinsured’s good faith. Reinsurance loss settlement clauses have been interpreted by the court rather favorably for the reinsured. Courts would normally find coverage for the reinsured, once they decided that the reinsured had acted in good faith in settling with the insured, even if they held that the reinsured had not been legally liable. This fact highlights the importance of the reinsured’s duty of utmost good faith in reinsurance law and practice. However, what exactly is good faith, and what are the reinsured’s obligations under the good faith requirement? Is there a general rule that the courts have developed to justify their finding of the reinsured’s good faith? If good faith, being abstract in itself and susceptible to courts’ subjective discretion, serves as the “standard” to evaluate or define the liability of the parties to a reinsurance agreement, how does it usually function? Does it at times seem so abstract and variable that the reinsurance agreement parties have a hard time predicting their liability under such a standard? Also, in this study, the questions of the implication of loss settlement clauses and the scope or effect of such clauses are explored. The former question asks, where the reinsurance contracts do not contain any “follow the fortunes or settlements” provisions, does the law, custom or practice read into the contracts any obligation on the reinsurer to follow its reinsured’s fortunes or settlements? This question is important in that it deals with the applicability of loss settlement clauses, and thus has a fundamental impact on how reinsurance contracts are interpreted. The latter question aims at clarifying how loss settlement clauses are applied to pertinent areas such as ex gratia payments, punitive damages, reinsurers’ liability caps, payments related to the Wellington Agreement and claims cooperation clauses. Specific examples are given here in order to better understand how loss settlements clauses are put to practical use. Discussion concerned with this question also demonstrates how a loosely worded loss settlement clause could give rise to disputes between the parties. To better define the parties’ rights and obligations under a reinsurance agreement, a more detailed review of how the reinsurance environment as a whole is functioning and how the courts interpret reinsurance loss settlement clauses is required. This issue will be even more worth pondering now that we are seeing a more complex reinsurance market where the parties’ interests are potentially conflicting, which is per se a challenge to the general view that the reinsurers should follow the fortunes or settlements of the reinsured.

在全球化的經濟蓬勃發展下，環保事件層出不窮，地球環境遭受重大破壞，各種環保議題引起國際矚目與熱烈討論。歐洲議會在2003年初公布了針對十項電機電子設備的兩個環保相關規範，分別是歐盟電機電子設備有害物質限制使用指令(RoHS)與歐盟電機電子設備廢棄物指令（WEEE），另外，歐盟能源使用產品生態化設計指令（EuP）也已在2005年8月11日公布，這些指令對相關產業的營運與發展將造成重大衝擊，其影響深遠供應鏈上下游成員無一倖免。 產業界為因應此一環保規範限制，將環境因素納入到傳統供應鏈管理當中，而形成了所謂「綠色供應鏈管理」的熱門議題。其主要差異乃是後者將生命週期思維融入產品設計、製造、使用與最終的廢棄回收處理的整個範疇。 本研究嘗試由資訊製造業的個案公司實際發展綠色供應鏈的過程中，以個案分析的方式收集其產品發展流程的各種資料，包括綠色設計、綠色採購、綠色供應商評鑑與稽核、綠色資訊平台建置等，並予以整理分析，建立個案公司的綠色供應鏈管理策略架構與協同運作模式。 本研究結果顯示綠色供應鏈管理策略的核心是「源頭管理」，源頭管理落實之後，加上其所衍生出來的綠色供應商評鑑與稽核、綠色產品管理系統、綠色資訊整合等各項活動，始能達到符合環保規範的目標，做到完整的風險控管，讓企業穩健發展。同時，本研究也顯示，建立協同設計機制及PDM資訊平台可以有效分析處理供應鏈上下成員間流通的資料，譬如，原物料、零組件等源頭綠色資料被有效地整合於綠色資訊平台，企業因應環保法規落實到資訊管理裡，營運風險因而獲得保障。 / Accompanying the vigorous economic development, the environment of the earth has been impacted tremendously. There are so many environmental issues that occurred in past decades turning into hot topics among nations. European Parliament published RoHS, and WEEE Directives in early 2003 that mandate ten categories of electric and electronic equipments to be restricted in the use of hazardous substances and wastes disposal respectively. Also, the setting of ecodesign requirement for Energy-Using Products newly announced in August of 2005. All the three mandatory EU Directives has definitely influenced significantly the foregoing development of the related industries. To react to the environmental regulations, the industries try to put environmental element into conventional Supply Chain Management, SCM. Thus, come out with Green SCM. The key differences are the latter mingling life cycle thought through out the whole scope of product life span. This research attempt to establish a collaborative structure and strategy for Green Supply Chain Management, by means of analyzing the information collected from the real developing process, including green design, green procurement, green suppliers’ appraisal, building up green information platform, of an information manufacturing firm. The research revealed that the core strategy of Green SCM is “Source Management”. Only if source management has fully implemented at the site of raw materials and component manufacturers, the environmental regulations can compliant thoroughly. Thus, the risk management is well controlled, so that the firm would operate soundly. Meanwhile, the research also showed that building up collaborative mechanism to link with PDM platform may process effectively the flowing data between the parties of supply chain. As a result, the restricted hazardous substances data of raw material and components are integrated into the green information platform and well managed. The operation risk of enterprise would be secured because of the entire implementation of information management for the environment regulations.

為使台灣公部門能利用確定提撥的概念及妥善運用投資資源，以期在減少政府負擔的情況下獲得足夠的退休所得，故本研究以所得替代率、金錢價值比及平均數-變異數比等指標來針對公務人員退撫基金附加節約儲蓄制度採行之可能與投資策略彼此運用之模擬結果加以分析，結果如下： 1. 各情境下以BH策略所得出之期末個人帳戶平均累積值表現最佳，然其具相當大的波動變異程度，投資人需承受相當大的風險。而TIPP策略之表現則與前述完全相反。 2. 若投資者採用BH策略或是採用CPPI與TIPP策略(CM策略)且欲追求較高的所得替代率，則建議採用Lifecycle(平衡型)的投資比例配置方式，加計DB制下之給付則平均可提供男(女)性約70.204%-75.204% (65.49%-70.49%)的所得替代率，而金錢價值比則為2.399(2.95)。 3. 無論投資者採用何種策略進行投資，若欲追求最小的可能變異風險，則建議採取平衡型的投資比例配置方式，加計確定給付制下之給付則平均可提供男(女)性約67.924%-72.924%(65.318%-70.318%)的所得替代率，金錢價值比則為2.6835。 本文模擬結果所得出之所得替代率平均維持於70%上下，代表若政府將可藉此制度減輕政府負擔外亦可使員工擁有一定水平的退休生活，故可採用。至於投資策略與配置方式如何取捨須依不同的投資者而定。 　 關鍵詞：公務人員退撫基金、確定提撥制、所得替代率、金錢價值比、Lifecycle / Abstract Because the improvement of medical technology and the structure of population is aging. It makes human worry about the living in the future. In order to enable the public servants of Taiwan to utilize the system of the Defined Contribution and to relief the pressure of fiscal, so we simulate in this article and analysis the results of simulation by using replacement rate, money’s worth ratio, and mean-variance ratio. The result is as follows: 1.When investor adopt the BH strategy in the process of investment, it will create the best replacement rate and money’s worth ratio under every situation, but it can be anticipated more uncertainty. Investors need to think thrice before they act. The TIPP strategy is opposite. 2.If investors adopt BH strategy or CPPI and TIPP strategy (CM strategy) and wanting to pursue the substituting rate of the higher income , the best selection is proposed adopting the Lifecycle (balanced) scenario, and it can offer replacement ratio about 70.204% - 75.204% (65.49% - 70.49% ) for the man (the woman ) under adding the DB system. Besides, the money’s worth rate is 2.399 (2.95). 3. If the investors want to pursue the least influence in the process of investment whatever investors adopt which strategies, the best scenario is the balanced type, and it can offer replacement ratio about 67.924%-72.924%(65.318%-70.318%) for the man (the woman) under adding the DB system. Besides, the money’s worth rate is 2.6835. The outcome of the simulation in this article is keep the replacement rate maintain about 70% equally, What is the best selection for investor that must be contingent upon different characteristics of investors. Keywords: public servants, Defined Contribution, Replacement rate, The money’s worth ratio, Lifecycle hypothesis.

台灣早期的幼教發展，於政府長時期疏於管理下，導致現今幼教界存在諸多糾結複雜的問題，這些客觀外在環境條件所產生的問題，直接衝擊幼教核心之一「教師」角色的生存空間。在高師資流動性特質之幼教場域中，那些資深專業工作者如何能夠在所處的社會情境脈動中，長時期持續朝向自我選擇之幼教職業道路推進，為本研究的核心關注。透過一位資深幼教工作經歷的園長之生命視窗—她的工作經驗世界，理解幼師職業生涯運轉歷程的樣貌；並從主體生命故事敘說之縱向歷史回顧中，理解其中透露的重要社會結構變遷訊息。 本研究採取質性研究方法中的傳記研究取向，以德國社會學者Fritz Schütze所發展之「敘述訪談法」(narrative interview)進行資料採集工作，訪談一位具有二十九年幼教工作經歷的幼兒園園長。訪談結果整理為敘述文本後，並參照Fritz Schütze所提出的理論建構分析方案，對文本進行結構描述以及概念抽象化分析的整體形塑，以回應欲探究的問題。 經過資料分析過程，逐漸釋出本研究主體—杏芬園長「不成長就會被淘汰」的生命信念意涵，文本透露出自我完成性在主體生命開展歷程中，為一種突破環境限制與期望朝向更好的動力，促使主體一再超越現實環境的限制，萌生其積極性意義。「不進則退」生命觀於時間流動中架構出主體的生活經驗世界，形成生命能量內塑與外推之上揚動力，於接受工作挑戰與追求成長歷程中蛻變。於是可以看出，環境或自我本身的未確定性，雖然帶來了限制，卻也充滿無限可能性。最後，研究者就文本解析之內容，提出「公私幼消長生態下幼師的生存處境」議題進行探討；並且參照Csikszentmihalyi創造力系統論觀點，建立一個類似的系統原型，從個人、學門及領域三個面向，闡釋研究主體長期安身立命於幼教職業工作中的可能因素。 / “Either growing or eliminating”— A description analysis of a kindergarten teacher’s life revolving Due to the lack of management by the government in Taiwan in early years, there are many problems that exist in the field of early childhood education. Those impact the survival of the key personnel, the teachers, in this field directly. In the social context of high turn over ratio of the teachers in this field, how senior teachers keep standing fast at the post and moving forward is the center concern of this research. By interviewing a senior teacher’s working experience, the researcher gets to know the different patterns of the career of a kindergarten teacher; further more, to comprehend the transition of the social structure from reviewing the history in which the story happened. This research adopts biographic study under the qualitative methodology, and collects the data with “narrative interview” developing by Fritz Schűtze, a Germany sociologist. After interviewing a kindergarten principal, Sin-feng, who has been working for twenty-nine years in the early childhood education field, researcher followed Schűtze’s theory construction and analysis to analyze and shape the structure description and abstract concepts. After the process of data analysis, “either growing or eliminating” shows up to be Principal Sin-feng’s belief. The text shows that in one’s life process, self-completion is a motivation that can break through constrains of environment and head to a better situation. Therefore, we can see that although the uncertainty of environment and oneself can be constrains, it can also bring the unlimited possibility. At the end, researcher raised the topic of “kindergarten teachers’ subsistence in the growth and decline of public and private kindergartens” for discussion. Researcher revised and constructed a similar system from the creativity systematic viewpoint raised by Csikszentmihalyi, to explain the possible reasons, from personal, subject, and field aspects, that make the research object stay in the same career for such a long time.

本研究「台灣醫界聯盟基金會」倡議「台灣加入世界衛生組織（WHO）」議題的過程為觀察對象，探討議題發展的過程中，非政府組織、議題、與議題所處的環境，彼此如何相互影響，以成就議題的生命。 研究發現，就組織層面來看，「台灣醫界聯盟基金會」從社會運動組織轉型為制度化的非政府組織，其發展的過程與台灣許多非政府組織的轉型過程相似，而組織與政府關係的改變，則增加了「台灣加入世界衛生組織」議題的能見度，也成功促使議題進入政府的決策體系。 此外，WHO議題若與其他社會因素（如選舉）或天然災害相結合，能夠增加議題在媒體上的曝光程度；而「台灣醫界聯盟基金會」針對議題進行的各種訊息策略與遊說，雖然不一定完全獲得媒體報導，但的確是促使議題獲得國內或國外能見度的重要因素。

論文名稱：線上題庫與適性測驗整合系統之發展研究 頁數：337 校所系別：國立政治大學教育學系 畢業時間及摘要別：九十學年度第二學期博士論文摘要 指導教授：林邦傑博士、余民寧博士 研究生：陳新豐 論文摘要內容 本研究係結合工具研發、理論驗證與效能評估的研究，旨在開發一個建構在全球資訊網的「線上題庫與適性測驗整合系統」，以提供教師在網際網路環境下的輔助教學評量系統，除了可動態新增題庫之外，並能針對學生提供童身訂做的適性測驗。因此，研究的兩個核心主軸為「線上題庫與適性測驗整合系統」之開發與「線上題庫建置」的理論驗證。 依循這兩個核心主軸，本研究的研究目的有三：（一）開發線上題庫與適性測驗整合系統。（二）驗證建置題庫的相關理論。（三）評估整合系統運作效能與使用者滿意程度。 為達成這三個研究目的，研究者採用結構分析中，Sehlly、Cashmen和Rosenblatt (2001)所提出的「系統開發生命週期」，將「線上題庫與適性測驗整合系統」開發過程分為「系統規劃」、「系統分析」、「系統設計」、「系統建置」、「系統運行與支援」等五個階段逐步開發。 研究樣本方面，第一次預試選用台南市崇明國中三年級學生115人，第二次預試選用台南市建興國中三年級學生191人，正式施測樣本則是台灣地區北、中、南、東、離島等共計九校2567位國中三年級學生為研究對象。此外，在需求調查報告部分，共調查十五位專家對開發系統的意見。 就研究工具來說，本研究主要研究工具為「線上題庫與適性測驗之整合系統」，另外，「功能需求調查問卷」、「硬體設備」、「軟體工具」、「系統評估量表」也是本研究的研究工具。 就資料處理來說，本研究運用ITEMAN、BILOG、MatLab和SPSS套裝軟體進行資料處理，所採用的統計方法包含古典測驗理論與試題反應理論等理論來分析，計有試題分析、IRT三參數估計、因素結構分析等。 研究結果部分，本研究得到如下結論：（一）線上題庫與通性測驗兩個系統可整合為一。（二）線上題庫與遍性測驗之整合系統具有多項功能。（三）結構化分析中之系統開發生命週期是開發整合系統的理想方法。（四）題庫等化轉換常數方法以Mean/Mean和Haebara等方法較佳。（五）線上測驗與紙筆測驗的試題訊息量相近，但難度偏高。（六）線上測驗連結效益良好。（七）本整合系統運作效能良好。（八）使用者對整合系統之功能感到滿意。根據研究結論，本研究針對工具研發、題庫建置、效能評估等提出具體建議。 關鍵字：試題反應理論、題庫、等化、電腦化適性測驗、系統開發生命週期 / A Reserach In The Development of An Integrated On-Line Item Bank and Computerized Adaptive Testing System Abstract This research is to develop an integrated internet system of on-line item bank and computerized adaptive testing (the "System"), which is comprised of the teaching tool development, theory verification, and efficiency evaluation. Except for the addition of new item bank dynamically, the System, an auxiliary teaching evaluation system for teachers, can also provide customarily made adaptive testing for students. Therefore, to develop an integrated on-line item bank and computerized adaptive testing system and to verify the theory of on-line item bank development constitute the two core spindles of this research. Following the aforementioned research spindles, the main purposes of this research are going to: (A). Develop an integrated on-line item bank and computerized adaptive testing system. (B). Verify the related theories concerning the development of on-line item bank. (C). Evaluate the operating efficiency of such System and the degree of users' satisfaction. The "systems development life cycle" (Sehily, Cashmen Rosenblatt, 2001), a structured analysis method, is adopted to conduct the research. The development process of an integrated on-line item bank and computerized adaptive testing system is divided into 5 separate and successive stages, starting from system planning, system analysis, system design, system development, to system operation and support. In terms of research sampling, the selected samples in the first preliminary testing are 115 ninth-grade students of Chiung-Ming High School in Tainan City, Taiwan. The selected samples in the second preliminary testing are 191 ninth-grade students of Cheng-Sing High School in Tainan City, Taiwan. The third and official sampling is 2,567 ninth-grade students who were selected from a total of 9 high schools ranging from Northern, Central, Southern, and Eastern Taiwan, and islands adjacent to Taiwan. Furthermore, in the demand side, an investigation has been conducted to consult with 15 teaching experts for their professional opinions in regard to such System development. As far as research tools are concerned, except for the main research tool - the integrated on-line item bank and computerized adaptive testing system, other research tools employed consist of functional demand questionnaires, hardware equipments, software tools, and scales for system evaluation. In the aspect of data processing, ITEMAN, BILOQ MatLab, and SPSSapplication softwares are used to perform the data processing. The statistical method,like classical true score theory and item response theory and etc., is applied to conduct the following analyses: item analysis, IRT three-parameter estimate, structured analysis of elements, and etc. The results of this research lead to the following conclusion: 1. The on-line item bank: system and the adaptive testing system, the two separate systems, can be integrated into one system. 2. The integrated on-line item bank and adaptive testing system can play multiple functions. 3. "Systems development life cycle" in the structured analysis is an ideal manner to develop an integrated system. 4. "Mean/Mean", "Haebara" and, etc. are the better methods to perform the item bank equating and constant conversion. 5. For users, the information volume provided by on-line testing and traditional written testing are quite similar, but the degree of difficulty of on-line testing is higher than that of traditional written testing. 6. The linking effect of on-line testing is fair. 7. The operating efficiency of the integrated system is fair. 8. Users are satisfied with the functions of the integrated system. Based on research conclusions drawn thereon, suggestions for tool development, item bank development, and efficiency evaluation are also provided. Keywords: item response theory, item bank, equating, computerized adaptive testing,systems development life cycle

我國國營事業早期係政府戰後接收多家日本在台之企業，及大陸淪陷後遷台之國營事業為主，而後1970年代基於促進產業之發展，亦相繼成立多家國營企業，然近年來面臨市場開放、盈餘繳庫，以及民營化政策推動之壓力，使得國營事業轉而追求土地資產個別利益之獲取，作為創造盈餘來源，或是吸引投資對象之重要誘因。 然而追求土地資產個別利益，往往未能切實探討國營事業之本質與利用策略，本研究即係以台電與台糖公司為例，就其土地資產利用與國營事業本業之關聯性、土地資產利用策略之差異性，探討目前國營事業土地資源歸屬、土地利用模式與營運競爭力、以及土地資源公平與效率，並進而整合國營事業土地永續利用之策略。 就國營事業資源歸屬與本業之關聯性分析，其土地資源應以全民所有為依歸，而土地資產利用應基於本業之發展。從企業不動產與策略矩陣差異分析，則因生命週期所處之階段而有所不同，成長／成熟期追求與競爭對手差異化之策略，強化土地利用之優勢；衰退期則因本業資金挹注困難，而以降低不動產之運作成本為主。相對於政府以衰退期作為移轉民營之時機，將使接手者缺乏經營本業之誘因下，僅著眼於土地之利益，將更易引發土地資源歸屬之衝突。 而就土地資源公平與效率而言，國營事業應由整體觀點著手，而非侷限於單一事業土地資產利用之框架，如以使用權代替所有權之財產權型態，達成資源歸屬之公平；另以全民資源為基礎，經由市場經濟之效率，彌補市場經濟不足。因此，國營事業土地資源之整合機制，不僅考量整體土地資源之循環使用，更須妥善運用國有民營之觀念，將土地經營之利益，解決民營化所生之缺憾，以建構國營事業土地資源永續利用之整體策略。 關鍵字：國營事業、土地資產利用、資源歸屬、生命週期、策略矩陣 / Most of the older state-owned corporations (SOCs) in Taiwan found their predecessors in the companies established by the colonial Japanese government and later took over by the Chinese central government at the end of the World War II as well as in the enterprises sponsored by the central government after its withdrawal from Mainland China to Taiwan. By 1970s, several new SOCs were farther set up with the mission to promote the island's industrial development. Privileged by long-term government protection, these SOCs are now confronted with severe challenges from the increasing deregulation in the market and the pressing demand for privatization. They have accordingly resorted to their land assets as an essential source for generating earnings and a major incentive for attracting investments. However, in their pursuit of the profits promised by their land assets, SOCs in Taiwan in general have failed to take into sufficient consideration of their nature as state-owned corporations and effective utilization strategies. The research, based on the examples of Taipower Company and Taiwan Sugar Company, starts by examining the relation between a SOC's core business and its utilization strategies for land assets and the differences between the Taipower and Taiwan Sugar utilization strategies. The research then moves on to analyze the attribution of the SOC's land resources, the utilization models and operational competitiveness, and the fairness and efficiency in the utilization of land resources. Results of the previous studies are then integrated for the research to develop integrated strategies for the sustainable utilization of SOC's land assets. In its analysis on the relation of SOC's core business and the attribution of its assets, the research regards the land resources as owned by the general public and suggests that the land resources should be utilized in a manner that contributes to the development of the SOC's core business. Analysis based on corporate real estate and strategic matrix farther indicate that utilization of land assets varies in accordance with the life cycles of the SOC's core business. In times of business growth and maturity, utilization of land assets should be optimized to perpetuate differentiation in one's core business from one's competitors. On the other hand, in times of decline, the top priority should be the effective reduction in the operation costs of land assets as capital support from the core business grows unreliable. The government's active promotion of the privatization of SOCs in times of decline tends to cripple the privatized SOC's interest in its core business and to prompt it to focus on exploiting the profits of its land assets, thereby triggering conflicts in the attribution of state-owned land resources. How to achieve fairness and efficiency in the utilization of SOCs' land resources is an issue to be examined with a comprehensive perspective; it should not be forced to fit into the utilization model of a single SOC. Replacing ownership with usership, for example, can be an effective way to ensure the fairness in the attribution of land resources. Developing the land assets of SOCs as public resources can help boost up the efficiency of market economics to compensate its inadequacies. Therefore, an integration mechanism in the utilization of the land assets of SOCs is needed to facilitate the continual use of land resources. Careful and skill application of the "state ownership for private operation" concept is also of crucial importance in using the profits generated by the management of land resources to fix the flaws of privatization and to develop the integrated strategies for the sustainable use of land resources of state-owned corporations in Taiwan. Key words: state-owned corporation, utilization strategies for land assets, attribution of the resource, life cycle, strategic matrix.

法國歷史長期以來多樣性文化造成的地方特殊性，在旺代地區與羅馬公教信仰結合，成為宗教信仰與地方認同的綜合體——鐘聲文化。透過教堂與教堂的鐘，神職人員掌控居民的一切活動，創造與教堂密不可分的生活經驗，也以教堂為中心建立一個居民共享的文化空間。 　　法國大革命延續波旁王室追求中央集權與教權歸屬王權的目標，希望能夠創立全國性的國家認同，打破過去各地方獨立的地方特殊性，以及宗教干預政治的傳統，並將法國建構成一個想像的共同體。而在鐘聲文化之下，旺代則希望能夠維持地方情感，保護信仰，延續法國歷史上地方精神與中央精神的抗衡。旺代戰爭的意義在於突顯出法國並不是一個單一的概念，在法國一詞之下，包含的是各種各樣的文化與生活模式。 　　旺代的地方意識，顯現出法國歷史的延續性，並沒有因為革命發生而斷裂。而法國大革命所彰顯的國家認同，目的則在使法國能真正朝向一個民族國家前進，不再是分散的、對中央沒有依賴性的不緊密結構。延續與變遷，便構成法國大革命時期，旺代地區的認同糾葛。 　　本文所要探究的，即是從旺代地區在舊制度時期羅馬公教下鐘聲文化開始，進而探討大革命發生後，在旺代戰爭過程中，地方意識與中央集權的對抗，以及戰後國家認同的問題。 / In French history, cultural diversity influenced the identity of many different regions. In the case of Vendée, local identity, strengthened by the Roman Catholic Church, formed a special concept, which was described as “esprit du clocher”. The rhythm of daily life, as well as the general view of the world, was dominated by the church bell. Even after the French revolution, the French government followed the example from the ancien régime. They tried to replace this feeling of local identity with the spirit of a new nation. The general tendency of centralization continued. However, Vendée tried hard to maintain their long held approach. The Vendée War was a result of the cumulation of this tension. The outcome of this war proved that the new national identity was prevailing. In this thesis, the author wishes to examine the transition from the esprit du clocher to the esprit de la nation.

近年來由於醫療技術之進步再加上物價不斷調漲的影響，使得老年人在退休時需要更多的財富來因應及保障基本的生活支出，故退休規劃對於老年人而言是個不可不重視的議題，且年金保險的設計就是在保障老年人的經濟生活不虞匱乏的一種方式，故本文主要採取之策略為自我資產配置一段期間後再將所有的財富轉換成年金。本篇使用靜態及半動態式的資產配置並配合退休者的風險容忍程度，找出退休者在退休後最適的投資策略及最適購買年金保險的時點。本文中，風險控制之設定乃是採用尾端條件期望值(CTE)的概念，且會設定兩種不同的目標函數，一個為有考慮遺產動機之函數，另一個則無考慮，最後再找出各個之結果。最後，本文也有考慮兩個比較符合實務的例子。第一，當保險公司銷售年金商品時加入附加費用率，對於退休者最適年金化年齡之影響。第二，實務上，一般退休者對於自我資金上的運用可能會拆成兩部分，一部分之資產用於購買年金保險，剩下另一部分為自我做資產配置，最後再比較此策略與全部自我資產配置再年金化策略之結果。

本研究採質性研究（qualitative research）之深度晤談法（indepth interview）進行資料收集，再以紮根理論方法進行文本分析，共訪12位中年女性，本研究結果如下： 一、照顧家中失能老人中年女性之照顧經驗與感受 個案因「角色認同、婚姻綁樁、反哺回饋及無法承受之罪」承接照顧責任，面臨「專業照護技能學習、人際關係緊張疏離、生活陷入窘迫、家人支援不足」等壓力；透過「修正照顧認知、尋找照顧意義、暫離照護情境」調適壓力；家庭照護政策未見具體效益。 二、照顧家中失能老人中年女性之生命經驗 （一）身心知覺 個案出現身心變化，關心「健康」；對身體變化未積極面對。視更年期為正常發展，對荷爾蒙等醫療處置態度保守；性生活漸入佳境，部分個案偏重心靈契合。 （二）家庭關係 夫妻角色清楚分工，情感依附互補隨時間而質變，婚姻風暴者多已迎刃而解，夫妻做到「獨留心靈空間、相近的價值觀及穩定的經濟基礎」婚姻狀態即非常滿意；先生參與家中特殊兒童的照顧，影響婚姻滿意度。個案親子關係頗佳，隨年齡增加而變化；角色功能多似朋友，成人期親子關係轉為「互惠」。 （三）自我發展 個案自我圖像偏重社會我、心理我的描述，人際互動呈現多元自我，生命經驗中的依序或脫序事件均為中年女性之人生轉捩點，但更年期或停經則非其人生重要里程碑。 三、照顧家中失能老人對中年女性生命經驗之影響 照顧工作影響身心變化；影響夫妻「親密互動」及「依附關係」；對親子關係產生「連累子女、身教典範、矛盾依附」三項結果；對自我發展的「自我實現」及「老年與死亡準備」產生影響。 關鍵字：中年女性照顧者；生命經驗；失能老人；身心知覺；家庭關係；自我發展。 / The main purpose of this study was to explore the life experiences of midlife women who caring disabled elders at home. Twelve midlife women participated in this research. In this study, the semi-structure and in-depth interviews were used to collect data. Their answers were audio-taped as data collection. Ground theory analysis was used to analyze the data. The major findings were divided into three parts according the purposes of this study as follows: （1） The experience and perception of caring disabled elders which we found in this study： The reasons of midlife women caring disabled elders were the sense of responsibility, marriage connection, repay the kindness from disabled elders and didn’t want to be a guilty person. The stressors of caring disabled elders were short of homecare skills, the strain of interpersonal relationship, distress of daily life and deficiency of family support. The coping of the stressors were modifying the cognition of caring responsibility, finding the meanings of caring, and leaving the caring setting for a while. In this study, we didn’t find the efficacy of family care polity. （2）The life experience of mid-age women were divided into three parts： The first part result is psychosomatic perception, we found that women are going through psychosomatic change and more concerned about health. Climacteric is just a nature event for them, most mid-age women never minded that and refuse treatment by medicine. They also expressed the sexual relationship with their husbands are improving in the midlife. The second part is family relationship of the midlife women, we found the marital relations and parent-child relations were dynamic and changeable. The couples had the clear division of gender role, who had the conflicts and were handled finally. Free mind, independent, similar value and stable income were important key points of marriage satisfaction. The midlife women have good parent-child relationships who treat their children as friend. The relationship between midlife women and their adult children turn into mutual benefits. The third part is self development of the midlife women, we ask midlife women to descript themselves focusing on social self and psychological self. We found multiple dimensions of self when women interact with others . All of the twelve mid-age women thought that off time events or on time events are both the turn points in their life-cycle, but climacteric or menopause is not. It is just a nature event. （3）The influence of caring disabled elder for the life experience of midlife women： Caring disabled elder induced some psychosomatic symptoms, disturbing the intimate relations and emotion bond of couples. The influence of caring disabled elder for the parent-child relationships were children of midlife women need to help the caring work, mid-age women were the role model of their children and induced the contradiction between midlife women and their children. In the aspect of self development, caring disabled elder interrupted their plans of the future, reminded mid-age women to prepare their elder life and thinking about death issue. Key words：midlife women; caregiver; life experience; disabled elders; psychosomatic perception; family relationship; self development.