本文以《阿含經》為主要經典依據，探討《阿含經》中業力的緣起特性以及所開展出來的修學特色，並揭示出業力於生命歷程中所具的意義。 面對業報輪迴的問題，《阿含經》以緣起說來說明其實際的面貌，亦即業報外表特徵是生死相續，但其內在核心是緣生緣滅，業依於緣起而流轉生死，也依於緣起而轉得還滅清淨。在因緣變化之流中，眾生隨著自身所造的業而受生死輪迴的果報，但業乃是依緣而無常變化，為緣起、無常、有為、生滅的性質，本身並不具備固定、實體的存在，無有自性，在業報未成熟前能以聖道的實踐隨緣使之轉化，從緣起流轉的生死翻轉至緣起還滅的涅槃。從《阿含經》的解析可得知，釋尊在教學的實施上，乃是藉由業報此一課題的設置，使修學者據以理解業報相續的緣由，以及業報在生命歷程中所體現的意義，從而開展出以解脫為生命導向的修行界面。於此，《阿含經》中業報輪迴所蘊含的事理，不僅能作為理解生命歷程運作的線索，更能助成生命實踐的開展。 在建立修學的觀點上，建立三善根、四預流支是轉化業力的具備要項，此是截斷生死續流的初步，也是導向解脫的切要助成條件。整個生命的轉化過程由修學者的認知理路之轉折開始，從而帶動修行道路的展開，以聖出世間的正見智慧為引導，修持通往涅槃的三十七道品。此套修學配備是轉化業力的一套方法，不僅能資助正覺條件的達成，更有助於成就諸漏盡。又，菩提心是志願所在，慈悲喜捨心是動機，此二者可說是朝向解脫道的順緣。在日常生活中具體實踐慈悲喜捨以轉變心態認知，並輔以俱修七覺支，令未生的煩惱不起，已生的煩惱令滅，使心念跳脫出煩惱的情緒漩渦中，減弱甚至斷除由我執煩惱所產生的負面情緒，從而截斷由無明所帶來的種種作用，逆乎十二緣起的繫縛，逐而解開業力的連鎖。

採購部門之功能角色從企業中被動及支援者，逐步轉變成為今日具有影響企業策略之決策者。面對激烈的市場競爭，企業轉型時需以策略採購思維著手，將企業與採購策略相互配合方能創造客戶價值，增加企業競爭力。 本研究採取個案研究方法，經由蒐集個案公司及產業相關資料，並與管理階層訪談，瞭解個案公司面臨之管理議題。個案公司為大陸東莞之台資企業，產品為專業五金製品製造。為配合環境變遷面臨轉型，將生產重心由業電腦機殼轉移至大型遊戲機台組裝。遊戲機組裝市場特性為少量多樣與客製化，與原產品工業電腦型態相異，造成過往供應商物料短缺與新供應商開發困難。爾後與個案公司採購部門及相關部門多次深度訪談及焦點訪談，採用PWIO（Process Wide Information Organism）分析方法，詳實描繪企業採購及付款循環流程，將流程拆解成為請購、供應商管理、採購、驗收及應付款項處理作業向下延展至十一項作業功能並展開實作表，再將各作業流程細分為內、外向聯絡管道及接觸點並具體詳實描述。 透過PWIO描述及分析採購作業流程，找出造成個案公司管理議題之採購流程缺失，包含隨機篩選新供應商、新承認供應商直接成為合格供應商、供應商管理策略與企業策略未結合、供應商評鑑缺乏客觀衡量標準、及供應商評鑑作業未與執行面配合。經由產業專家訪談、產業相關資訊之蒐集，及層級分析法(AHP)之應用，針對五項流程缺失給予改善建議方案，包含建立供應商初步媒合流程、配合企業策略設計新供應商評量表、建立新舊供應商分流管理制度、以企業策略著眼設計供應商評鑑表、及加強變革成效，促進新制度落實與執行五面向。以上建議方案可加強企業及採購策略之配合度，透過新舊供應商評鑑與管理篩選適當合作之供應商，將採購流程制度化，進而改善目前採購流程之問題。 / Strategic procurement is crucial to strengthen a company’s core competence in the competition among enterprises. Procurement function has evolved from being supporters to decision makers that can impact the company’s strategies. The main purpose of this research is to improve the procurement process which is related to the case company’s management issues. The case company is a metal case assembly manufacturer located in Dong-guan which has been specialized in Industrial computer products. To increase its share and profit, the company developed new business chances by entering the gaming market that requires high degree of customization and specialization. The switch had caused supplier cooperating and material shortage issues. By focus-group and in-depth interviews with its procurement team members, using PWIO (Process Wide Information Organism) as a description tool to record every single step of the procurement operation process, and finally analyzing all the steps, five crucial gaps are found. The five gaps include the lack of an organized process of new supplier selection, unfair new supplier management process, disconnection between supplier management and company’s strategy, non-objective methods for supplier evaluation, and not executing the evaluation results in practice. By interviews with experts in the industry, questionnaires for procurement members in the case company, and AHP, the research provides five solutions for to improve its procurement operation process. The five solutions include establishing new supplier searching scanning process, designing a new supplier evaluation sheet based on company strategy, practicing a dual management method for original and new suppliers, designing objective evaluation criteria for supplier management, and to strengthening the execution of the evaluation results. The five solutions can improve the procurement operation process, maximize procurement efficiency, and build up core competence while the case company enters the new gaming market.

Research materials will be drawn from four sources: various local historical resources, epigraphies, Daoist canon and popular literature like Tang strange writings. The project will make full use of epigraphies of local Daoist monasteries in the area of Chuzhou and local gazetteers of Zhejiang Province which inform historical development of the Ye Fashan cult in the region. / This study begins with the attempts to reconstruct the history of Palace Chapel Daoist Priest Ye Fashan and his Daoist family through analyzing the epigraphies of Ye's father, grandfather and himself. Before he died, Ye donated his houses as Daoist monasteries, which earned the clan's social reputation in the local society of Chuzhou, as well as for his offspring and local Daoist priests in the monasteries. Between the late Tang and the Song period, Ye was later worshiped as both the ancestor and local deity by the Ye clan. Local people even built ancestral temple in the Daoist monastery. Furthermore, Ye also received ample worships in many Daoist monasteries across the Chuzhou region because of his typical cultural hero activities such as making rains and controlling drought. / This thesis endeavors to explore the development of the local cult of Daoist priest Ye Fashan from the Tang Dynasty until the Song Dynasty. It aims at tracing the cult's historical and religious background within an academic context, which emphasizes studying history of Daoism and Daoist immortals in local society. / Ye Fa-shan is revered as a Daoist deity in many hagiographical sources found in the Daoist canon. The image of Ye in the Daoist hagiography is deeply influenced by strange writings and novels flourished in Tang, which emphasize the esoteric activities and thaumaturgy of Ye. His image as a Ritual Master in such narratives actually reflects the religious memory of the Tang people. Ye's esoteric image was further re-figured by new schools of Daoist ritual in the Song period. Ye was believed to be an important initiator of the Fu and Fa which were Daoist techniques to summon spirits and exorcise evils. In this thesis, the purpose of a biographical study of Ye Fashan is to acquire an archeological understanding of a Daoist cult between the Tang and the Song periods. Through an in-depth understanding of the popular literature and Daoist canon, the dissertation will try to reconstruct Ye's multiple images in local imagination and Daoist sources. / 吳真. / 論文(哲學博士)--香港中文大學, 2006. / 參考文獻(p. 203-218). / Adviser: Chi Tim Lai. / Source: Dissertation Abstracts International, Volume: 68-02, Section: A, page: 0608. / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / School code: 1307. / Lun wen (zhe xue bo shi)--Xianggang Zhong wen da xue, 2006. / Can kao wen xian (p. 203-218). / Wu Zhen.

孟子本著人性善的根據，意圖透過仁政思想的建構，糾正時君並引領人們進入良善的社會，完成每個人的道德價值。所以，基本上來看政治思想對孟子而言不過是人們倫理化過程中的一個手段而已，於是整個仁政思想類同於西方倫理政治的模式，以中國傳統而言就是種「德治」的思想。 德治思想以賢君在位，君主有德為其樞紐，儒家向來重視上位者的教化之風，孟子承繼此原則在現實中求正君心以完成先覺覺後覺的德化目標。於是人治色彩偏重是德治思想一大特色，而君道也就成為重要的討論議題。君道就孟子而言在消解自己的主體性而為天下，然而為天下單憑一人之力不足有為，所以君道亦講尚賢，秉持著道勢並尊的態度，禮遇並重用以道自持的賢臣，使其輔助自己安治天下百姓。所以，臣與君是平等對待的，臣應當以道自持，發揮其積極輔助君主的性質，而非僅只屈承聖意，使君王能夠以道治天下。而在以為天下為目標的君道落實下來，正是仁政的具體措施，在經濟、教化、社會、外交及軍事上，無不以養民保民教民為原則，一切以成就人民完整生命為先，所有政治過程都僅佔有工具性效果。一系列仁政措施中，為天下的目的正是種民本思想的展現，甚至連政治權力的正當性也是從人民擁護與否的角度來看。孟子認為基於人性本善的基礎上，在統治者以民為貴以民為本的政治目標下，我們有理由相信，人們可以成善成德，完成其道德價值的存在。仁政是王道思想的展現，而霸道思想則與之並存於戰國之世，孟子明王霸之辨，認為霸道在爭氣力，不清人禽之辨而只把人民當工具看；不清義利之辨，未能依一己內心道德標準來施政，以不忍人之心行不忍人之政，反而惑於物欲只知追求近利，這樣的霸道違反人性，終難幫助時君成就長治久安之局的。 仁政思想有著難以客觀化的問題，就理想而言是美好的，卻沒有在如何達成理想上作制度的保證，這多少與其倫理政治色彩過度濃厚，所導致輕忽對政治領域獨立研究有關。雖然如此，仁政思想在現代還是有存在價值，在功利思潮瀰漫、精神價值不受重視的今日，仁政思想或許給我們一個反省的機會，找回人生重要的精神價值，找回人之所以為人的尊貴性，相信唯有在「立人極」的基礎上，人們的文明才能更趨穩定與發達。

個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。 本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 / Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research. This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.

鑑於現今社會對於員工工作與家庭責任平衡議題的關注，無論是社會政策或企業雇主，都越來越重視員工的家庭生活。然而，企業中所提供的友善育兒政策究竟能否確實地被需要的人使用，卻仰賴主管對於員工使用行為的支持態度。因此，本研究希望了解主管對友善育兒政策的態度以及影響主管對友善育兒政策支持態度的因素。 　　本研究以立意抽樣方式，於三所國立大學之EMBA發放問卷，另以滾雪球方式蒐集網路問卷，共獲得227份主管的有效樣本，研究結果為： 1、在主管個人變項中，僅年齡、婚姻狀況、是否撫養子女與總支持態度或各措施呈現顯著關係。35歲以下者僅對於育嬰假支持態度較高、已婚及未婚者較離婚者更支持公司托兒制度、無撫養子女者的總支持態度也高於有撫養子女者；性別則與支持態度未呈現顯著差異。 2、企業環境之變項中，包含企業規模、產業類型、是否成立工會、是否實施性騷擾防治政策、員工屬性以及企業中友善家庭文化的氛圍皆與總支持態度或各措施呈現顯著關係。任職於企業規模250人以上、金融業、實施性騷擾教育訓練、專業人員比例高或具備友善家庭文化企業之主管，呈現較高的支持態度。 3、主管認知與經驗變項中，主管過去對於友善育兒政策的使用經驗、對於政策的功能認知以及主管的性別意識亦與總支持態度或各措施呈現正相關。 　　研究最後針對政策、企業及未來研究提出建議，包含加強輔導中小企業實施友善育兒政策、了解企業未能實施友善育兒政策原因據以對症下藥、加強查察未落實之企業並加以嚴懲、邀請有使用經驗者於輔導講座中分享心得、營造使用者觀點的友善企業環境、對管理階層的家庭關懷再教育、設計創意的工作模式等。 / In accordance with the rising social awareness of work-family balance issue, governmental policies and employers are more concerned with employees’ family life. However, whether the childcare-friendly policy in the firm can be applicable for the employees in need or not depends largely on the attitude of their managers in the workplace. Therefore, the purpose of this study is to understand the managers’ attitude to childcare-friendly policy and the related factors influencing their attitude. A total of 227 valid samples from managers were collected through 2 means: (1) Purposive sampling in 3 EMBA classes in national universities and (2) Snowball sampling online. The findings are as follows: 1. Among all the related factors of the managers, only their age, marital status, and whether they have children on their own are significantly correlated with their supportive attitude towards the childcare friendly policy. Managers aging less than 35 years old only support on parental leave. Managers who are married or not married support on-site childcare more than the divorced ones. As for managers who don’t have children support friendly childcare policies more than those do. There is a not significant correlation between managers’ gender and their supportive attitude. 2. As for corporate environment factors, significant correlation to supportive attitude on child-care friendly policy exists with the scale of firm, the industrial classification of firm, union in existence, preventing policies of sexual harassment in place, the attribute of employee, and family-friendly culture. Managers who work in firms (1) with more than 250 employees, (2) positioned in finance industry, (3) implanting sexual harassment education (4) with high proportion of professionals and (5) family-friendly culture, have higher supportive attitude. 3. There are significant positive correlation between manager’s experience of utilizing childcare-friendly policies, their functional awareness of the policies, and their gender consciousness to their total supportive attitude among managers’ cognitive and experience measures. Lastly, there are some suggestions provided as follows. First, the government should enforce stronger supervision over small and medium enterprises on the execution of the policy, understand why some enterprises cannot implement the policy to devise solutions, inspect and pose proper punishment on enterprises not fully complying with the policy. Further, government should also invite experienced specialists to share their thoughts in sessions, create friendly corporate environment from user’s perspective, re-educate managers on family care, and design creative working modes and so on.

當代荀子人性論的研究大致可分為三個階段：從當代新儒家一派對於荀子性惡論的批評，透過各種論述來強調其「性惡論」不能成立，其對於孟子的批判乃不明人性的真義，以此來貶抑荀子的思想與地位；到陳大齊、張亨、韋政通等學者，開始對於荀子「性惡論」作「客觀」疏理而欲顯現出荀子哲學的價值，但荀子的價值仍不可與孟子同日而語；一直到近年有一批學者積極闡述荀學的價值與意義。但無論荀子人性論的研究如何開展，這些研究始終有著一個迷思：始終執著於探究荀子人性論中人是否有天生的內在價值。無論是早期當代新儒家一派明言其無而以此批評荀子的人性論無根，或是近年來學者所提倡的「潛在的性善論」、「弱性善論」，或以「人觀」、「人的概念」來言其有，進而肯定荀子人性論的價值，都沒能跳出這個追求內在價值根源的窠臼。這樣的論述似乎隱含著一個思維：「性善論」才是好的有價值的，也就是我稱為受到「性善的誘惑」下的思考進路。 我認為，荀子人性論研究應該要跳脫以往以孟子性善論為基礎、以根本善為進路的思考框架，而轉以惡為核心思維去探究荀子的人性論。也就是說，我們應該正視「性惡」的正當性，不必對「惡」有所避諱；只要一套修養工夫論是將人導向美善境地的理論，就是有價值的論述，「人性本善」或「人性本惡」又有何關係呢？我將這樣的研究進路稱之為「後新荀學」。所謂「後新荀學」一則凸顯出其與「新荀學」以善為參照的論述觀點之不同，一則顯現出以後現代思維為方法去探尋荀子性惡論的意義與價值的進路──一種不追求形上價值、不追求永恆根源、不追求完滿無瑕為善必然性的思考模式。 在「後新荀學」的思維下，我們可以打破對於性惡的偏見，重新理解荀子性惡論的內涵與意義，並應該了解到，一個講求「人性本惡」的人性論也是有其正當性與價值的。進一步我們應該破除以往對於「善」的迷信，而誤將《荀子》中諸多脈絡以孟子「性善」的思維來思考，而對荀子的理論產生誤解與責難。除此之外，我們也應該了解，即便人沒有內在根源的善，在現實中依舊有產生善行的可能，並不一定要以基礎主義或是本質主義那樣的思維來作思考，也就是說在儒學人性論在孟子「人性本善」一路外，荀子「人之性惡」一路也應有其合理的地位與公平的理解。因為荀子的性惡論是搭配著一套完整的修養工夫論，就整體而言其具有使人趨向善的可能與理想，由此可以正可以凸顯出荀子作為儒家的正當性及其人性論的合理性。

京都大学 / 0048 / 新制・課程博士 / 博士(地域研究) / 甲第18390号 / 地博第159号 / 新制||地||53(附属図書館) / 31248 / 京都大学大学院アジア・アフリカ地域研究研究科東南アジア地域研究専攻 / (主査)教授 藤倉 達郎, 教授 田辺 明生, 准教授 中溝 和弥, 教授 高桑 史子 / 学位規則第4条第1項該当 / Doctor of Area Studies / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(農学) / 甲第19322号 / 農博第2143号 / 新制||農||1036(附属図書館) / 学位論文||H28||N4950(農学部図書室) / 32324 / 京都大学大学院農学研究科応用生命科学専攻 / (主査)教授 植田 和光, 教授 植田 充美, 教授 阪井 康能 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(社会健康医学) / 甲第21034号 / 社医博第88号 / 新制||社医||10(附属図書館) / 京都大学大学院医学研究科社会健康医学系専攻 / (主査)教授 古川 壽亮, 教授 福原 俊一, 教授 松原 和夫 / 学位規則第4条第1項該当 / Doctor of Public Health / Kyoto University / DFAM