京都大学 / 新制・課程博士 / 博士(理学) / 甲第25481号 / 理博第5062号 / 新制||理||1722(附属図書館) / 京都大学大学院理学研究科数学・数理解析専攻 / (主査)准教授 尾髙 悠志, 教授 池田 保, 教授 吉川 謙一 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DFAM

科学研究費補助金 研究種目:基盤研究(A)(1) 課題番号:11304004 研究代表者:三井 斌友 研究期間:1999-2001年度

本文引用Zhang(1996)和Suen and Yip(2005)提出的貨幣具有降低交易成本的特性，建構封閉經濟體的貨幣內生成長模型，分別探討在投資有或沒有調整成本的情況下，政府採取釘住通貨膨脹目標政策對於經濟成長的影響，以及經濟體系的安定性。 本文的結論可以歸納為：(1)當投資不具有調整成本時，政府調高目標通膨率會使得經濟成長率下降，且經濟體系呈現確定性；(2)當投資調整成本時，政府調高目標通膨率也會使得經濟成長率下降，但經濟體系卻呈現不確定性。 / This thesis sets up a monetary endogenous growth model for a closed economy, in which monetary authorities implement a monetary policy of inflation rate targeting. The main feature of the model is that, in line with Zhang (1996) and Suen and Yip (2005), money plays a role to facilitate transactions of output, and hence holding money can lower the transaction cost. This thesis then uses the model to investigate whether the economy’s growth rate and the dynamic stability are closely related to the implementation of inflation rate targeting. Two main findings emerge from the analysis. First, when investment does not involve adjustment costs, a rise in the inflation rate lowers the balanced economic growth rate and the equilibrium is characterized by local determinacy. Second, when investment involves adjustment costs, a rise in the inflation rate lowers the economic growth rate and the equilibrium is featured with local indeterminacy.

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第21307号 / 工博第4505号 / 新制||工||1701(附属図書館) / 京都大学大学院工学研究科社会基盤工学専攻 / (主査)教授 小池 克明, 教授 石田 毅, 准教授 塚田 和彦 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

京都大学 / 新制・課程博士 / 博士(工学) / 甲第24893号 / 工博第5173号 / 新制||工||1988(附属図書館) / 京都大学大学院工学研究科社会基盤工学専攻 / (主査)教授 中北 英一, 教授 佐山 敬洋, 教授 田中 賢治 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

科学研究費補助金 研究種目:基盤研究(A)(1) 課題番号: 研究代表者:三井 斌友 研究期間:1996-1998年度

京都大学 / 0048 / 新制・課程博士 / 博士(エネルギー科学) / 甲第21189号 / エネ博第363号 / 新制||エネ||71(附属図書館) / 京都大学大学院エネルギー科学研究科エネルギー社会・環境科学専攻 / (主査)教授 釜江 克宏, 准教授 上林 宏敏, 教授 竹脇 出 / 学位規則第4条第1項該当 / Doctor of Energy Science / Kyoto University / DFAM

本論文旨在提供台灣廠商在統合專利制度下之歐洲專利策略建議。本論文首先介紹以歐洲專利公約為主之現行歐洲專利制度，其次再介紹統合專利制度與統一專利法院制度。接著再以現階段我國廠商於歐洲專利申請狀況切入，分析現階段我國廠商於歐洲專利之布局狀況，再針對未來即將施行之統合專利制度，對台灣廠商之申請人及專利權人提出策略建議。 歐洲專利公約自1977年生效後，申請人向歐洲專利局遞交歐洲專利申請後，經過指定國程序，即可在歐洲專利公約之會員國間取得專利保護。某些會員國亦會要求遞交翻譯文件及繳納相關規費。然而，相比於美國、日本及中國，現行的歐洲專利制度是分離破碎的，進而導致申請人須負擔高額的申請費用與訴訟成本，同時亦有許多法律不確定性。在2013年2月，歐盟終於完成協商，正式簽訂確立歐洲統合專利與統一專利法院之條約。統一專利法院將在所有參與之會員國間擁有專屬管轄權。統合專利制度之下，申請人獲得歐洲專利之費用下降、申請程序更為簡化，且提供更有利於申請人之申請方式。如此，統合專利制度預期將提升申請專利之效益與吸引更多的申請者。統一專利法院制度之專屬管轄權，將提升專利有效性與訴訟之法律安定性，且訴訟相關費用之減免，亦有利於專利權人。 統合專利制度的所有準備工作雖已於2015年陸續完成，但仍需要德國、英國及另外任一個歐盟成員國批准歐洲統一專利條約方可生效，預計最快可在2017年達成。統一專利法院亦於2016年3月完成裁判費用之規定，並陸續完成各級法院之選址與訴訟案件性質之分類。專利權人與專利申請人應要謹慎思考在新制度下可能帶來之各種挑戰，特別是台灣廠商需要評估在新制度下之專利策略。因此，本文將針對新制度介紹，希冀能提供欲前往申請的台灣廠商專利佈局之策略建議。 / First of all, this Article overviews current European patent system in particular with the system under European Patent Convention. This Article also summarizes the features of new system and considers the practical steps which should be taking now in preparation for the start of new regime. European Patent Convention has entered into force since 1977. Under European Patent Convention, applicant can deliver their application to EPO and once the mention of the grant is published, the patent has to be validated in each of the designated states to keep its protective effect. In a number of member states, the patent proprietors may have to file a translation of the specification and pay fees. However, the current European patent system has been the fragmentation compared to the United States, Japan and China. This has caused to a high cost of application and lawsuit and also a high level of uncertainty. In February 2013, the European Union formally signed an agreement established a single European patent and the Unified Patent Court. The court will have exclusive jurisdiction for all participating Member States. Through European unitary patent system and Unified Patent Court, this new system reduces the costs of obtaining a patent, simplifies procedures, and regulates the language issue in a user-friendlier manner than before. Therefore, unitary patent system are expected to enhance the efficiency and attractiveness. All preparation of unitary patent system is accomplished before 2015, but still need the Germany, the Untied Kingdom and two other European member states to ratify the agreement. The beginning of 2017 is now said to be the earliest that can be achieved. Owing to the new patent system, patent proprietors and applicants, especially Taiwanese enterprises should be contemplating their patent strategy for meeting the challenge created by this new patent right. Thus, the Article presents patent strategy for Taiwanese enterprises under new patent system in Europe.

租稅行政是一種侵益行政，核課處分更具有大量行政處分之特性，而人民對於租稅法律並不熟稔，因此，核課處分必須有一套完善的行政救濟，以盡保障人民權益之最大可能。 　　我國在2001年開始實施的行政程序法中，參考了德國聯邦行政程序法第48條、第49條及第51條等規定，植入了行政程序重開的制度。但是在該法實施後，各行政機關對於該項制度應如何運用並無定見，甚有誤引誤用者。本論文就此一課題，嘗試從德國行政程序重開制度由來、理念，分析我國行政程序法相關規定之定位，並以侵益之核課處分為客體，整理我國相關判決及釋令，就核課處分重開程序之現行法制加以檢討，期能繪製出稅捐稽徵所涉行政程序重開之草圖。 / The tax administration disposition is one kind of rendered en masse and burden administration dispositions. People are not familiar to the law of the tax, so nuclear lesson is that it must have one perfect administration remedy system even more than to punish, in order to ensure people rights and benefits most heavily and possibly to ensure. 　　The legislators enacting the recommence administrative procedure in the administrative procedure law that Taiwan began to implement in 2001 had consulted the article 48, 49, and 51 of the administrative procedure law of Germany. However, many administrative authorities were wrongly guided or persons misapply after this law was implemented. This thesis attempts to realize the origin and idea of the German recommenced administrative procedure, and analyse the recommence tax administrative disposition procedure of Taiwan . This thesis will also examine the current legal system of recommence the tax administrative dispositions by the relevant judgments and orders of Taiwan. Finally it is probable to draw out a better system of the recommence tax administrative disposition.

科学研究費補助金 研究種目:総合研究(A) 課題番号:04302008 研究代表者:三井 斌友 研究期間:1992-1994年度