本研究探討天津1981年至2010年間，經濟成長與銀行放款間的關係。除了將銀行分為中資銀行及外資銀行兩類外，並且將外資直接投資因素納入考慮，檢視其在銀行放款與經濟成長間所扮演的角色。運用VECM模型實證結果發現：中資銀行及外資銀行的放款與天津市經濟成長呈現正向相關，前者效果會受到後者的影響而提升；後者與外資直接投資亦呈現正向相關，同時，證實了外資銀行「客戶追隨理論」可適用於天津。

租稅協定不僅協調各國間稅收關係並妥善劃分課稅管轄權，進而降低企業全球化經營下所面臨的租稅課徵不確定性。然而國外文獻關於租稅協定對直接投資或海外關係企業活動之成效仍有諸多爭議，且國內仍未有利用長期性個體資料來檢視租稅協定效果的研究，因此本文以 2000 年至 2013年台灣上市公司之海外關係企業的財務資料進行分析。另外，因近年各國日益重視反避稅措施與跨國間稅收的徵管合作，故本文也進一步探討利益限制條款和資訊交換的嚴謹程度對於海外關係企業營運活動之影響。 本文建構三個固定效果模型來分析不平衡追蹤資料，其中模型一分析租稅協定對於海外關係企業營運活動的影響，而模型二檢視利益限制條款是否為其中的重要因素，模型三則分析資訊交換條款的嚴格程度是否影響海外關係企業的營運規模。實證結果顯示不論是租稅協定本身、利益限制或是資訊交換皆為影響台灣上市公司海外關係企業營運活動之重要關鍵。租稅協定的生效不僅造成海外關係企業的銷售額下降，並隨著資訊交換規範越嚴格，其下降的幅度越大。最後，在細分不同產業的條件下，得歸納出租稅協定帶來的效果並不一致之結論。

我國憲法學者多數認為外國人雖為基本權主體，但依照權利性質說，並不享有國際遷徙自由，從而國家可任意地拒絕其入境、居留或驅逐出境。最主要的理由在於，依照國際法，主權可自由決定是否允許外國人入境及課予入境條件。從而，主權也可自由設計入出境管理制度，那麼藉此箝制外國人言論、宗教或學術自由等基本權利，並非不可想像，甚至我國亦有實例發生。雖然，憲法學者也指出國家應儘量尊重外國人的入出境，亦不得任意藉此任意侵害其他基本權利。不過，既然外國人沒有作為憲法權利的國際遷徙自由，即難以對抗立法者藉由入管制度造成的侵害，更抹滅全球化時代下外國人國際遷徙活動本身具有的各種意義與功能。 有鑑於此，本文一方面嘗試跨足國際法，檢視現行國際人權法對外國人國際遷徙的保障程度，並回溯國際法古典著作探尋主權與國際遷徙自由的軌跡；另一方面，分析現行憲法學說之不足，藉由與國際法的對話成果，嘗試重新構築憲法保障外國人國際遷徙自由的體系。之後探討國家於限制外國人的國際遷徙自由時，應如何遵循法律保留原則、比例原則與正當法律程序，並提供救濟管道，始合乎憲法第23條之意旨。經由憲法基本權保障機制的確立，最後進一步檢討現行入出國及移民法，提出建言。 / The study is intended for elaborating on the freedom of international movement for aliens. First of all, the author examines the protected area of international movement for aliens under current international law and explores the classics of international law in order to research into the entangling relationship between sovereignty and freedom of international movement. In addition, the author analyzes constitutional doctrines at the present times and their inadequacy by applying international law. Meanwhile, what this article does attempt to do is to provide a new framework of the protected area of freedom of international movement for aliens under constitutional law. Also, in an effort to protect the freedom of international movement for aliens, the author discusses how to apply principles of non-delegation and proportionality and due process of law appropriately to prevent state power from violating it. Finally, the author examines immigration law and offers suggestions.

中文摘要 由於跨業經營已是國際間金融業整合之趨勢，因此，我國金融控股公司法的設立將付予國內金融機構進行整合、轉型的機制，讓其更具競爭力，只是是否每一金融集團均能成功轉換，恐怕短期問業者仍要面臨階段性的調整壓力，並非一蹴可及；再則，在該法設立後，金融監理一元化將更形重要，否則當金融機構跨業經營形成金融巨人後，未來發生弊端時，就會變成金融怪獸，所引爆的金融危機，將更為迅速且嚴重，連鎖反應將更為擴大。故本研究以我國金融控股公司之經營規範為主題，並以中華開發為個案探討藉以論述金融控股公司之因應策略。 究竟金融控股公司的設立，能否為國內的金融業帶來生機？以及政府應在准許業界設立金融控股公司的同時，要如何建立專業、獨立與有效率的監理機制，以避免增加業者的管理成本，並提升金融業的競爭力？此乃本論文之研究目的。 本研究亦提出在我國加入世界貿易組織(WTO)後，銀行業必然面臨與先進國家相互角逐金融市場之局面，故宜及早檢討其經營策略，俾掌握業務與客戶群，再造一個具有競爭力的經營體系；本研究並提出相關之建議。 摘要 鑒於美國、日本、韓國、歐盟之金融服務現代化改革中，均已朝向金融百貨化方式發展，並以金融控股公司作為發展跨業經營之主要型態，以利防火牆之設計及風險之區隔，並提高聯屬公司專業化經營效率。金融控股法是重整金融體質的法源，它能加快金融業走向大型化和國際化的腳步，進而提升我國金融業的國際競爭力。故政府為配合此一國際金融發展趨勢及符合國內現行體制與實務之需要，已於民國九十年六月二十七日通過金融控股公司法。因此，銀行、保險、證券等金融機構均得選擇以金融控股公司型態，以提高跨業經營之效率，並加速金融市場之整合。 同時在金融市場陸續開放後，金融機構所面對的風險愈趨複雜化，為因應金融環境的變遷，我國監理機關及監理制度規劃上亦宜有所興革。因為目前不同金融業問彼此互動頻繁，關聯度亦相對提高，近年來世界各國如英、美、日及韓等國，為強化金融主管機關合併監理功能，皆已完成對金融監理機構的整合。有鑑於此，我國必須積極落實金融監理機制的再造工程，推動金融監理一元化，以建立金融監理的整合體制。 第一章說明本研究的動機在於省思「金融控股公司法」之設立，能否付予國內金融機構進行整合、轉型的機制，但未來「金融監理一元化制度」將更形重要。本論文之研究目的在於探討究竟金融控股公司的設立，能否為國內的金融業帶來生機?以及政府應在准許業界設立金融控股公司的同時，要如何建立專業、獨立與有效率的監理機制，以維護社會公益，並提升金融業的競爭力?第二章論述金融控股公司之經濟意義和功能，以及弊病；第三章回顧先進國家跨業經營之沿革與規範；第四章說明我國金融控股公司法之監理規範；第五章：個案探討一以中華開發金融控股公司為例；第六章：結論與建議。 / Abstract Because it is the trend to cross running business within the integration of the international banks, our government set up “the Law of Bank Holding Company”for the local banks to enter into integration and transformation to improve their competition。But it is essential to establish the independent supervisory system to prevent the defaults in advance。Otherwise, its exposure will be serious and its contagious effect is more extensive。 Will Bank Holding Company bring the new era for the local banks ? How will the government set up the independent, professional, and effective supervisory system ? The above topics are the studying purposes of the essay。 The essay also indicates that our banks will have a fierce competition with international banks after we are allowed to enter WTO, and submits suggestions to set up well-run Bank Holding Company -----

字彙的誤用，是台灣英語學習者易犯的毛病之一。由於中文與英文字詞並非呈現一對一的語意對應，加上國中英語教師多年來習慣要求學生以記誦中文意思的方式學習英文單字，導致學生常有用錯字的狀況發生，並造成語意上的誤解。有鑑於此，本文作者盼能以語料庫英語教學來改善這些現象，並以see, watch ,look三個意義相近字彙的區辨為例，呈現出完整的教學過程，供英語教師教學或學習者自修參考。 在教學前，教師應根據學生英文程度與教學需求，先行篩選並編輯語料，以利學生學習。在課堂上，藉由這些語料的呈現，讓學生觀察其中的規律性；透過問題的解決，用認知的手段讓學生觀察該字彙出現的語境及其易連結的字串；並以測驗的方式檢測學生的理解程度。此外，本文亦詳細歸納這三個單字的使用時機，並提出實用的區辨方式。 作者盼能藉由語料庫英語教學的實施，增強英語學習者的學習意願。透過類似活動的投入及參與，學習者將不再只是訊息接收者，而能藉由觀察來創造自己的知識、增進對英文的掌握度。 / In Taiwan, many EFL students have difficulty using the proper vocabulary at the right time. Due to the fact that Mandarin and English vocabulary are in a one-to-many semantically-corresponding relationship, and that Taiwanese EFL students are often taught to learn English vocabulary by memorizing its Mandarin equivalent, students often have difficulties choosing proper English equivalents in different contexts. Besides, the arrangement of junior high school English curriculum has made it even more difficult for students to learn vocabulary accurately. Because the improper use of vocabulary often brings about confusion or misunderstanding, a practical method is needed to cope with the concerned problems. Nowadays, Computer-assisted Language Learning (CALL) has been a trend. In this study, the researcher will take “see, watch, and look at” as examples to show a corpora-based teaching procedure. Subjects are 8th graders in junior high school. The scope of the research is confined to the prototypical meanings of these verbs; it is believed that students should possess the basic knowledge about these verbs before they continue to learn other extended meanings. Before the class, the conordance lines are selected and carefully edited by the teacher to meet the needs of the course. In class, consciousness-raising tasks, combined with quizzes and complementary materials, provide students with comprehensive knowledge about the three verbs. After the activities, crucial information of the verbs is clearly exhibited, and useful methods are also presented to help distinguish the verbs. With the “context providers”, namely, the corpora, both teachers and students are provided with authentic and plentiful examples, which are often insufficient for Taiwanese EFL learners. Through the participation of these activities, students become participants and create their own knowledge. It is hoped that with the assistance of data-driven learning (DDL), EFL teachers will then be able to provide their students with not only more reliable information, but more constructive and systematic instruction.

No description available.

University of Macau / Faculty of Law

由於中國大陸對企業境內上市的嚴苛要求與外商投資的產業限制，新興互聯網企業不得不訴諸境外上市融資。根據美國會計準則關於「可變利益實體」的規定，新浪網開創以搭建可變利益實體架構實現境外上市的模式成為21世紀初中國大陸互聯網及其他產業上市融資的不二選擇。可變利益實體架構中，境外上市主體與境內運營實體通過協議達成控制關係，將後者營運狀況併入前者財報，滿足其境外上市條件。近年中，支付寶違約、沃爾瑪併購1號店等事件引發法律界、財經界對VIE架構的關注。2015年來，《中華人民共和國外國投資法（草案徵求意見稿）》的公佈，《工業和信息化部關於放開線上資料處理與交易處理業務（經營類電子商務）外資股比限制的通告》（簡稱「工信部196號文」）的公佈，以「暴風科技」為代表的紅籌股回歸現象，都給VIE架構帶來變局。 本文從VIE架構的產生背景出發，梳理其發展狀況，釐清其概念，歸納其特點，分析其所涉法律問題與風險，探討其監管設計，意圖使讀者對中國大陸協議控制下的可變利益實體架構這一法律現象有全面的把握。

隨網際網路、行動載具及數位科技之進步，金融服務之提供不再受限於地域上之隔閡。邇來，有許多國際性投資銀行擬透過其所經營之網路交易平台向我國投資人提供證券經紀服務，然因我國現今並未開放外國證券商得跨境提供我國投資人證券經紀服務，在相關規範上付之闕如。 然而，法律上之禁止並無法阻止科技進步興起之跨境證券活動浪潮。如有朝一日我國擬開放外國證券商跨境提供我國投資人證券經紀等金融服務時，應採取何種規範方式及相關規範內容為何，有其討論之需要性及必要性。 按此，本文首先將介紹我國現行證券商相關之規範制度，後參酌美國、澳洲及德國對於外國證券商跨境提供其國內投資人證券經紀服務之規範方式及內容，輔以國際證券管理機構組織所歸納使用於跨境證券活動之三種規範制度，嘗試提出我國對外國證券商跨境提供我國投資人證券經紀服務得採行之規範方式及內容之建議。 本文研究結果建議，我國應針對不同身分別之投資人分別採用國民待遇規範制度及認可規範制度。即在非屬專業投資人部分，採用國民待遇規範制度；而在專業投資人部分，採用認可規範制度。同時，建議就有關跨境提供證券經紀服務之開放可分階段進行。最後，針對我國現行證交法及其相關規定，本文亦參考美國、澳洲及德國在相關規範架構下之細部規定，提出法規修正之建議及我國可能可以考慮之細部規範內容。 在跨境金融服務興起的今日，重新思考及架構一套符合證券及金融市場國際化之規範架構及方式是一個必經的歷程，希望透過本文之研究結果及建議，能幫助我國在此波金融國際化之浪潮中立足國際。 / With the progress of the Internet, mobile vehicles and digital technology, the provision of financial service is no longer limited to geographical barriers. Recently, there are a lots of international investment banks intend to provide securities brokerage services to our domestic investors through their electronic trading platform. However, since Taiwan is not yet open to foreign securities firms to provide securities brokerage service to our domestic investors on a cross-border basis, there is lack of any relevant regulation. Nonetheless, the legal prohibition on the provision of service on a cross-border basis can not stem the tide of the cross-border securities activities resulted by the technological advancement. If one day Taiwan opens the foreign securities firms to provide securities brokerage services and/ or other financial services to our domestic investors on a cross-border basis, it is necessary and a must for Taiwan to consider what regulatory model and what regulations should be taken. Given the above, this study will first introduce the current regulatory regime related to the securities firms in Taiwan, and then take the regulatory regime and regulations governing the foreign securities firms providing securities brokerage service to the domestic investors on a cross-border basis adopted by the US, Australia and Germany and the three types of regulatory regimes summed up by the IOSCO, which are used for the regulation of cross-border securities activities, into account to try to propose the suggestions on the possible regulatory regime and regulations for Taiwan to adopt for this issue. The results of this study suggest that Taiwan should adopt the regulatory tools called National Treatment and Recognition and used them depend on the type of investor. That is, as to the non-professional investor, Taiwan should adopt National Treatment to regulate the cross-border securities brokerage service; and as to the professional investor, Taiwan should adopt Recognition to regulate the same. At the same time, this study suggests the cross- border provision of securities brokerage service could be considered to be opened by phases. Finally, as to the current Taiwan Securities and Exchange Act and its relevant regulations, this study also provide the proposed amendments and the relevant details by making reference to the regulations adopted by the US, Australia and Germany under the regulatory regime of each of them. In today’s world, it is a must to rethink and structure a regulatory regime and regulations that conform to the internationalization of securities and financial markets. It is hopeful that the results and suggestions in this study could assist Taiwan to gain a footing in the arena of the international financial market.

本論文以近年歐盟會員國境內之孤狼恐怖攻擊趨勢出發，分析歐盟因應孤狼恐怖主義威脅所制定之反恐政策，同時評估歐盟反恐政策之內外反恐成效，藉此檢視孤狼恐怖主義與歐盟反恐政策之因果關係。孤狼恐怖主義緣起於美國「無領袖反抗運動」與「暴力激進化」，並透過「全球伊斯蘭反抗運動」與「外國恐怖主義戰士」成為歐盟內部安全之威脅來源；而歐盟反恐政策之決策機構與執行機關，業已透過戰略方針與行動計畫等歐盟反恐法律文件，對內建立合作機制與輔助工具等內部反恐網絡，藉此強化歐盟與歐盟會員國之間的警察合作、司法合作、資訊與情報交換合作、以及邊境安全合作；對外則透過國際協定形式，與重要第三國以及國際組織建構外部反恐網絡，以雙邊與多邊反恐合作形式強化歐盟反恐能量。本論文亦以四起孤狼恐怖攻擊個案分析歐盟會員國層級之反恐措施，分析近年歐盟孤狼恐怖主義之現況與趨勢。 本論文發現，歐盟孤狼恐怖主義來自「聖戰恐怖主義」、「本土恐怖主義」、與「外國恐怖主義戰士」等三種威脅，而歐盟近年因應孤狼恐怖主義威脅之反恐政策與措施，已朝向2005年11月30日歐盟部長理事會《歐盟反恐政策》四大反恐戰略的「預防」層面發展，並以外國恐怖主義戰士為重要反恐目標；此外，歐盟除了著手打擊「激進化」與「暴力極端主義」等導致孤狼恐怖主義之根本原因原因外，亦持續因應敘利亞與伊拉克等衝突地區之「返國外國恐怖主義戰士」所帶來的後伊斯蘭國時代孤狼恐怖主義威脅。 / With the trend of lone-wolf terrorism in member states of the European Union, the thesis analyzes EU’s policy to counter threat from lone-wolf terrorism and also evaluates internal and external effectiveness of EU’s counter-terrorism policy, in an attempt to examine the correlation between lone-wolf terrorism and EU’s counter-terrorism policy. Lone-wolf terrorism originated in the United States from the “Leaderless Resistance” and “Violent Extremism” and further threatened EU’s internal security via “Global Islamic Resistance Movement” and “Foreign Terrorist Fighters.” The decision-making as well as the executing agencies of EU’s counter-terrorism policy has established mechanisms of cooperation and policy toolkits for internal counter-terrorism network by means of EU’s legal documents of counter-terrorism, strategic guidelines and implementing programs included, in order to consolidate cooperation of police, justice, exchange of communication and intelligence, as well as border security between EU and member states. Meanwhile, EU has also been constructing its external counter-terrorism network with bilateral and multilateral agreements with third states and international organizations of importance. The thesis also offers four case studies of lone-wolf terrorist attacks of EU’s member states to analyze conditions and trends of lone-wolf terrorism in EU. The thesis concludes that “Jihadist terrorism,” “Home-grown Terrorism,” and “Foreign Terrorist Fighters” are the three main types of threat of lone-wolf terrorism in EU, and that EU counter-terrorism policy has been developing strategy of “prevention”, one of which stated in “EU’s Counter-terrorism Strategies” of November 30th, 2005, by Council of the European Union, and considering foreign terrorist fighters as its main target. Additionally, EU has been countering not only root causes of lone-wolf terrorism, such as “radicalisation” and “violent extremism,” but also future threats from “Returning Foreign Terrorists Fighters” heading back home from Syria and Iraq in the Era of Post-Islamic State.