過往工作生活平衡措施皆著重在對於員工態度、行為或組織績效的影響，甚少從女性的管理階層層面探討，故本研究從董事長性別、工作生活平衡措施、工作生活平衡措施自由使用度三個面向予以探究對於女性高階經理人比例之影響，並以產業別、本國商/外商與公司成立時間作為控制變項，以組織為分析單位進行研究。 本研究針對不限產業的國內企業為抽樣對象，一家公司包含年資至少兩年的1位人資部門人員與3位不限部門的主管或員工協助填答問卷，共收集55家企業，有效問卷252份，並利用階層迴歸分析檢驗研究假說。研究結果歸納如下： 1.董事長性別與女性高階經理人比例呈正向關係。 2.工作生活平衡措施中，受撫養者的照顧服務措施與女性高階經理人比例呈正向關係。 3.工作生活平衡措施自由使用度中，受撫養者的照顧服務自由使用度與女性高階經理人比例呈正向關係。 / In the past, the study about work-life balance practices was focused on the influence on the employee attitudes, behavior or organizational performance, and it was rare to investigate from the perspective of the female management level. So this study is to investigate the effects of the gender of the chairman, work-life balance practices, and the freedom to use of work-life balance practices on the proportion of female senior mangers. The samples of this study are domestic companies from any industry, and each company included a two years of experience expert in human resource and three executives or employees from any department to answer the questionnaires.There are totally 55 companies with 252 valid questionnaires. And this study use hierarchical regression analysis to test the hypotheses. Following are the results of this study: 1. The gender of chairman has a positive correlation with the proportion of female senior managers. 2. In the work-life balance practices, dependent care service has a positive correlation with the proportion of female senior managers. 3. In the freedom to use of work-life balance practices, dependent care service has a positive correlation with the proportion of female senior managers.

戰爭不會無故發生，和平也不會從天而降。沒有辛勤的灌溉，哪有豐盛的果實！你要坐困愁城，還是破繭而出？這正是近幾年兩岸關係發展過程的最佳註腳。2008年以前兩岸相互敵視，臺海上空始終籠罩著戰爭的陰影，2008年以後則在馬英九就任總統起，對中國大陸採取務實、彈性又具謀略的作為，終使兩岸撥雲見日逐漸看到和平的曙光。但也由於某部分因素，看似光明的前景卻又沉浸在茫茫白霧之中。 「信心建立措施」（confidence-building measures, CBMs）是國家間用來降低緊張局勢，並避免戰爭衝突危險的工具；CBMs並不是直接用於解決已發生的衝突或對立，而是建立一套架構用來避免或降低，由於不確定和誤解所產生的衝突或對立。而「軍事互信機制」即是整個「信心建立措施」最重要的核心，因為其他型式的信心建立措施固然可以降低雙方敵意，卻不具化解危機與防止戰爭的功能。「軍事互信機制」可視為軍備管制的一種型式，藉著刻意設計的、明確的合作方式，使得參與各方的軍事意圖變得明確清晰，降低軍事行動的潛在性威脅以及對發動奇襲或使用武力威懾形成制約。 兩岸間建立「軍事互信機制」的複雜程度，在國際間可說是前所未見，因為影響的因素多元且難解。它包含有國內的因素如安全威脅的認知、嚴重的政治分歧、領導人的風格特質等；也有中共的關係如長期威脅、政治企圖、終極目標的不同；更有國際間的角力，以美、日為其代表，美國尤居最重要的關鍵。也因此，造成兩岸「軍事互信機制」的多重困境，如共通性的問題、美國的因素，加上筆者獨特認為難以理解之恐懼的謬誤（先政治後軍事、共識問題、美國軍售、信心危機、軍力比較等）。以至於開創兩岸新局，成就歷史大業的契機，正慢慢的流失。 對於建立兩岸「軍事互信機制」，不論學、政界各方均有相當的論點，也由於立場與角色的不同而隨之變化。經筆者的整理與研究，在目前的環境下其進程仍宜以穩步為基礎但可多變的方式進行，區分近、中、遠三個階段實施。初期嚴格以純軍事議題為主，後續則依進展的程度與當時的環境，適時加入非傳統軍事的因素；同時以積極不致爭議如授權智庫、培育談判人才等的作為充實之。總之，兩岸信心建立措施的推動是受到許多主、客觀因素的限制，臺海兩岸若欲獲得維持一個長久的和平與穩定之環境，避免不必要的軍事衝突，亦唯有戮力於兩岸「軍事互信機制」的規劃與運作方可見效。兩岸關係能否更進一步的改善，「軍事互信機制」的建立具絕對的關鍵指標，更是政治協商前的最後一哩路。

大陸及臺灣均規定，發明專利權人專有排除他人未經其同意而實施該發明之權。亦規定，物之發明之實施，指製造、為販賣之要約、販賣、使用或為上述目的而進口該物之行為。在專利權人或其專屬被授權人提起專利侵權實體訴訟前，專利權人或其專屬被授權人一般得請求海關就嫌疑貨物為暫不放行措施或扣押，以防止侵害專利權之貨物進入商業市場。一般而言，涉及商標權或著作權之貨物較容易透過貨物外觀以觀察是否侵權。然而，大部分附有專利的貨物均不易以貨物外觀以觀察是否侵權。特別是，舉例而言，一支智慧型手機上可能有上千的專利於其上，而且許多商品都有類似情形。所以，由第一線的海關人員去辨識有無專利侵權是困難的。 「與貿易有關的智慧財產權協定」第52條規定，任何權利人申請第51條之暫不放行措施，都應向主管機關提出足以推定在進口國法律之下有侵害權利持有人智慧財產權之表面證據，並就有關物品提供詳細說明，俾使海關易於辨認。如果權利持有人提供有侵害其智慧財產權之表面證據，仿冒品或是盜版品一般來說較易於由海關第一線人員透過貨物外觀加以辨識。另一方面，專利權人或其專屬被授權人提出侵害其專利權之表面證據是困難的。 除上述問題之外，尚有一更困難的問題有待專利權人或其專屬被授權人解決。那便是，如果專利權人或其專屬被授權人不指派間諜至競爭對手之中，並不知道涉及侵害專利權之貨物何時、何地將會進口。因此，本論文嘗試研究如何扣押侵害專利權貨物之議題。 本論文區分為六個部分。第一章是緒論，說明研究動機及目的，以及研究方法及範圍。第二章是說明及定義智慧財產權邊境執行之指導原則，以及第一線海關人員依據貨物外觀辨識原則查尋嫌疑貨物。第三章是討論智慧財產權邊境執行之三種方式。第四章是分析與比較兩岸專利權之執行。第五章是闡述司法暫時權利保護與專利權邊境執行之配合。第六章是結論。 / Both Mainland China and Taiwan enacted laws to protect patentees’ exclusive rights to the invention and to prevent the rights from being exploited, without the patentee’s consent, via making, offering for sale, selling, using or importing of the infringed goods. Prior to filing the infringement litigation, the patentee or the exclusive licensee may generally initiate to request its customs authorities to suspend the release of, or to detain, suspect goods that involve the infringement of a patent from entering into the channels of commerce. Generally speaking, goods that involve trademark or copyright can be more easily observed whether it is infringed via its apprearance. However, most of goods that involve patents can not be more easily observed whether it is infringed, and inter alia, for example, there are probably more than 1,000 patent rights in one smart phone, and many goods have the similar situations. So it is difficult to distinguish infringed or non-infringed goods by front line staffs of customs. Article 52 of Agreement on Trade-Related Aspects of Intellectual Property Rights defines suspension of release. It provides: “Any right holder initiating the procedures under Article 51 shall be required to provide adequate evidence to satisfy the competent authorities that, under the laws of the country of importation, there is prima facie an infringement of the right holder’s intellectual property right and to supply a sufficiently detailed description of the goods to make them readily recognizable by the customs authorities.” It’s understood that the counterfeit trademark or pirated copyright goods can be generally observed via its appearance by front line staffs of customs, if a right holder supply prima facie evidence of infringement of the right holder’s intellectual property right. On the other hand, it is very difficult for a patentee or a exclusive licensee to supply prima facie evidence of infringement of the patent. In addition to the above mentioned issues, there is a more severe problem that the patentee or the exclusive licensee needs to solve. It’s that the patentee or the exclusive licensee doesn’t know when and where the goods that involve the infringement of patents will import, if the patentee or the exclusive licensee seek for the goods that involve the infringement of patents without designating spies in rivals. Therefore, this thesis tries to research the issue with respect to how to detect and detain goods that infringe patent rights. This thesis is divided in six parts. Chapter 1 makes a description of the motive and the purpose of this article. It also includes the method and the range of this research. Chapter 2 explains and defines “The Guidelines of Intellectual Property Rights Border Enforcement” and the suspect of goods could be found by front line staffs of customs in compliance with “The Principle of Goods Appearance Identification”. Chapter 3 discusses three modes of intellectual property rights enforcement. Chapter 4 analyzes and compares Cross-Strait Customs in patent border enforcement. Chapter 5 describes cooperation of provisional measures and patent border enforcement. Finally, Chapter 6 is the conclusion.

第一章：導論本章內容主要說明本論文之研究動機，研究目的，以及研究設計與研究 限制。 第二章：租賃概述本章敘述租賃之意義，租賃之種類，租賃之功能以及融資性租賃之 發展。 第三章：融資性租賃決策之評估本章是從理財的觀點，探討幾種評估融資租賃決策之 方法。第四章：我國融資租賃業者之經營現況分析本章的以人員訪問方式，實地調查 臺灣地區幾家較具代表性之專業租賃公司，以瞭解我國融資租賃之經營現況及其所面 臨的問題，并對其中的因果關係作一綜合性之分析。 第五章：臺灣企業對融資租賃之認知與利用情形本章內容主要敘述臺灣企業界對融資 租賃之一般看法，以訪織、機械等九個行業的七百家廠商為樣本，採問卷調查方式， 來探討其對融資租賃之認知及評價，并以數量方法分析其差異性。 第六章：結論本章是根據調查之結果，檢討租賃業之經營方式及政府之管制輔導措施 ，并針對以上各項提出若干建議。

第一章結論說明研究動機、目的、方法、範圍與概念的界定。 第二章說明冤、錯、假案之源起，自中共政權之本質、黨內門爭、與文革之迫害角度 分析。 第三章探討平反的原因與目的及平反的政治意義。 第四章敘述平反之政策與措施、範圍與程序。 第五章對平反之冤、錯、假案作一調查列表概述、並概述中共平反之十大冤案與劉少 奇案。 第六章分析冤、錯、假案發生的過程。含入罪方法，罪狀、刑罰方式等。 第七章評估平反的效果，含平反難題、平反措施之檢討、平反目標之達成等。 第八章分析平反對中共政權的影響。 第九章結論，探討平呈之實質、與中國的前途及方向。

本研究旨在探討國民中學中輟學生返校復學成功之案例，主要研究目的有四：一、分析中輟學生復學的原因與過程；二、探討中輟復學生之需求；三、了解學校幫助中輟復學生之安置措施及其困境；四、探析成功輔導中輟復學生之輔導策略，以供輔導國民中學輔導中輟復學生參考。 研究方法採用半結構式的訪談和焦點團體之質性研究，首先以文獻探討與本研究有關之理論與相關研究，以作為論文研究架構之基礎；本研究以台北縣某國中八位中輟復學生為研究對象，另再進行兩場教師焦點團體，深入探討學生中輟復學的相關因素。 本研究的研究結果歸納如下： 一、中輟復學生整體復學原因與過程 1、安置回原班的穩定效果；2、設計溫暖及接納的學習環境；3、畢業證書的誘因；4、案主的自覺；5、同儕團體的協助；6、家庭功能的改善；7、外在誘因的消失等等。 二、中輟復學生需求 1、家庭功能改善；2、能接納、包容的導師；3、他人的認同、尊重、關懷與包容；4、課業方面的協助；5、正向示範引導的友伴等等。 三、中輟復學生之安置措施及其困境 在中輟復學生返校復學後，學校經常有的安置措施：1、中輟復學生返回原班；2、以專案輔導機制協助，如邀請參加認輔制度、技藝班或是高關懷班；3、專任輔導老師長期協助；4、轉介請社會局或是鄰近醫院協助處理。在安置困境方面：1、教師輔導知能專業不足；2、輔導黃金時段無法掌握；3、家庭功能不健全；4、學校課程設計的不利因素；5、社會誘因仍大等等。 四、成功輔導中輟學生復學的輔導策略 1、協助復學生做好心理建設；2、建立學校協助父母的諮詢及輔導管道；3、提供讓中輟生具成就感的教學，開發復學生的潛能；4、師生關係平日即能建立情感，老師對學生一視同仁；5、〈1〉、把握契機〈2〉、耐心陪伴、等待個案成熟〈3〉、與復學生一起設定目標等策略運用；6、建立復學生正向楷模的同儕關係；7、家庭訪問等等。 最後，本研究針對上述研究發現加以討論，並提出具體性建議，供各國民中學輔導中輟復學生之參考，及未來後續研究之建議。 / The purpose of this research is to discuss the successful cases of drop out junior high school students to go back to school, and the four major research purposes are: 1. Analyzing the reasons and process for drop out school students to go back to school; 2. Discussing the needs of them; 3. Realizing school’s arrangement measures and difficulty in assisting them; 4. Analyzing the assistance strategy that assist them successfully, and propose to junior high schools as the reference to assist them. The research methods are semistructured interviewing and qualitative research of focus group. First step is to discuss the theory relevant to this research and relevant researches by literature, and as the basis of the framework of thesis research. The research objects are 8 drop out school students of one junior high school in Taipei County; furthermore, two teacher focus groups are held to discuss factors relevant to drop out school students’ back to school. The research results are concluded as below: 1. Reasons and process for drop out school students to go back to school 1.1 Stability effect of arrange them to original classes; 1.2 Designing warm and accepting learning environments; 1.3 Attraction of diploma; 1.4 Self-awareness of them; 1.5 Assistance from same generation group; 1.6 Improvement of family function; 1.7 Elimination of outside attraction. 2. The needs of them 2.1 Improvement of family function; 2.2 Teachers that could accept and tolerate them; 2.3 Identification, respect, care and tolerance from others; 2.4 Assistance in study; 2.5 Friends that could guide them positively. 3. Arrangement measures and difficulty in assisting them Frequent arrangement measures by schools after they back to school: 3.1 Arrange them to original classes; 3.2 Offer project assistance system, such as inviting them to join assistance system, skill training class or class with high care; 3.3 Long term assistance by specialized assistance teacher 3.4 Introduce and transfer them to department of social welfare or nearby hospitals for assistance. For the difficulty in arrangement: 3.5 Teachers do not have enough specialized assistance knowledge; 3.6 Could not handle the best time for assistance; 3.7 Family function is not complete; 3.8 Disadvantage factors of school’s course design; 3.9 Social attraction is still high. 4. Assistance strategy that assist them successfully 4.1 Assist them to establish their psychology; 4.2 Establish consulting and assistance channel to help parents; 4.3 Provide teaching that could make them feel accomplished and develop their potential; 4.4 Establish emotion between teachers and students in daily life, and teachers shall treat all students alike; 4.5 (1) Hold the turning point, (2) Accompany them patiently and waiting them to become mature, (3) Set up goals with them; 4.6 Establishing their relation with same generation of positive example; 4.7 Family interview. Finally, specific suggestions are addressed after the discussion of the above research results, and propose to junior high schools as the reference for assisting drop out school students and suggestion for follow-up researches.

走過資本與勞力密集的工業時代後，全世界已邁向知識密集的新局面，在這樣的潮流下，各國無不發展知識經濟以提升競爭優勢，我國政府也開始設法將內容、創意與科技結合，積極推動數位內容產業，此外，文化創意產業同樣已成為新世紀知識經濟的主流之一，由此可知，任何產業皆須開始重視內涵與創意，而文化又是知識的累積和傳承，若能將對國家的文化認同運用於創意產業，並深入表現在國民的生活文化裡，不啻為符合環境趨勢又能造就一種新經濟形態的好方法。 有鑑於數位出版典藏成長力道之強勁，以及目前國際間無不致力從事國家典藏數位化的工作，再加上我國包括「數位典藏國家型科技計畫」等數位典藏工作之進行，和近幾年針對數位典藏各層面問題之探究所召開的多場研討會，在在顯示數位內容產業之一的「數位典藏」愈來愈受到關注，而將文物數位化保存只是起步，運用數位典藏內容素材進行加值應用從而促進數位典藏與文化創意產業的發展才是更大的價值所在，因此本研究選擇以「數位典藏加值應用」為研究焦點，且由於數位典藏內容在加值應用過程中，包括數位內容之取得、保護、利用、甚至於授權、行銷等，每個階段都與法律考量環環相扣，如何確保數位典藏內容從產生到流通的過程中，創作者受到法律規範應有的保護，又不致過度妨礙知識的擴散以激發更多創新，是值得研究的議題，因此本研究擬分別由理論面與實務面歸納出與數位典藏加值應用發展相關的重要法律議題加以分析論述。 本研究在理論面係針對「資料庫之法律保護」與「科技保護措施衍生的法律爭議」兩大主題為探討，至於實務面則以個案訪談方式瞭解典藏機構與業界加值應用的現況、所遭遇的法律問題與挑戰、以及對於未來發展的看法，最後即根據文獻資料分析與訪談發現歸納研究結論與提出建議。 本研究在進行法律文獻研讀並比較國內外法制發展之後，認為著作權法對資料庫的之保護不足，以其它方式保護亦有其限制，為促進數位典藏資料庫之建置並保護投資，以推廣數位典藏之加值應用，因此建議我國應推行以雙軌制保護資料庫之立法。至於科技保護措施的立法方面，本研究主張為適當維護數位典藏內容擁有者與加值應用者的權利，以及符合我國政府推動數位內容產業的政策目標，並順應國際立法趨勢，必須就數位環境與網路時代下之數位內容給予更有力的保護，故我國仍應立法規範禁止規避科技保護措施的行為，但必須正視美國數位千禧年著作權法案之反規避條款所造成的諸多問題，亦即未來我國立法勢必要考量公益與產業情況。 值得一提的是，本研究在訪談中發現文化資產保存法第十六條規定在適用上似與著作權法第四十三條有所衝突，應修法使得文化資產保存法的定位更加明確，惟基於促進國家整體文化發展，本研究認為屬於公有的文化資產不妨儘量傳播並供後人利用。再者，進行數位典藏工作及其後的加值應用，均須留意智慧財產權問題，且在授權方面，應儘可能取得「再授權」他人利用的權利，以便於能就利用成果再創價值，而考量到數位時代大量運用著作的需要及效率，亦應催生著作權集體管理機制之建立。 關於數位典藏加值應用的推行，進而驅動數位內容與文化創意產業的發展，本研究在個案訪談後亦有數點建議。首先應正視文化認同問題，畢竟要形成產業必須活絡消費，而其根源在於整個社會人民是否對於我國文化仍有信心與熱愛；其次當然要重視創意與內容，因為這才是消費者最終體驗的核心。 又因我國擁有中華文化且位居多元文化交融之處，以華文市場為基石並準備進軍國際，是我國運用文化內容以發展創意產業的機會所在，其它如善用行銷與通路把創意的產品或服務帶到消費者面前、加強智慧財產權教育與宣導、培養包括創意人才、A型人才與智慧財產權專業人才等，皆是產業發展的關鍵要素。 附帶說明，本研究在訪談中，發現業界對於公部門的定位不清有其憂慮，故本研究建議政府應該提供一個公平、開放，讓市場機制自由運作的環境，並應避免過度介入反而有礙產業進展。 數位典藏讓珍貴文物資產有更多重的運用空間，其後續的加值利用更是商機無限，期待在整體環境日趨健全的情況下，透過典藏機構、學界與業界的合作，能真正實現「文化產業化、產業文化化」的願景。 / As the capital-intensive and labor-intensive industry era went by, the whole world has marched toward the knowledge-intensive new situation. Under this trend, many countries develop the knowledge economy to improve the competitiveness .Our government also begins to combine the content and originality with technology and develop the digital content industry positively. Besides, the cultural creative industry has already become one of the mainstreams of the knowledge economy in the new century. Thus every industry must pay attention to intension and creativity. Culture is the accumulation and inheritance of the knowledge. If we apply the cultural identification to the creative industry and make it display deeply in people's life, it will not only be the good method that can bring up a kind of new economic form, but can be corresponded with the environmental trend. Because digital publishing and digital archiving grow up powerfully, many countries are devoted to digitizing national collections at present. Besides, our country proceeds to digitize national collections, such as ' National Digital Archives Program '. Many seminars are held with many aspects of questions on digital archiving in recent years. The above-mentioned situations show that ' digital archive ' draws more and more attention. However, the digitization of historical relics is just the beginning. The greater value is to use digital archive content or materials to go into value-added applications and then push the development of digital content and cultural creative industry. Thus the ' value-added applications for digital archiving ' is focused in this study. Because in the process of value-added applications for digital archive content, including acquirement, protection, utilizing, authorizing and marketing , many questions should be considered with the law at each stage. How to guarantee that the creator is under the protection of the law from the beginning to circulation of digital archive content and make sure that these protections will not hinder the diffusion of knowledge is the worth studying topic. Thus this study plans to generalize some important legal issues which are relevant to the development of value-added applications for digital archiving from aspects of theory and practice and then analyze and discuss them. In the theoretical aspect, this study focuses on ' the legal protection of the database ' and ' the legal dispute of the technological protective measures '. In the practical aspect, the writer collects information about the archive institutions and industry’s present situation, legal questions, challenge and views on development in the future of value-added applications for digital archiving by means of case interview. Finally, the study puts forward the conclusion and the suggestion according to documents analysis and interview finding. After studying legal documents and comparing the development of domestic and international legal system, the writer thinks that the protection of database by copyright law is insufficient and is also limited by other way. This study suggests that our government should pursue the legislation of protecting the database with the dual track approach for the sake of promoting the construction of digital archive database and protection of investment to popularize value-added applications for digital archiving. As for the legislation of the technological protective measure, this study advocates that our government must offer stronger protection on digital content under digital environments and internet era to protect the rights of digital archive content owner and those who use digital archive content to add value properly. To accord with the policy goal that our government promotes the digital content industry and comply with the international legislative trend, our country should legislate against circumventing technological protective measure in the future. Nevertheless, our government must face the questions derived from anti-circumvention provisions of the Digital Millennium Copyright Act in US. It means that our government must consider public good and industry's situation in future lawmaking. It deserves to be mentioned that this study find there is likely conflict between application to article 16 of Cultural Assets Conservation Law and article 43 of copyright law in interview. Thus our government should revise law to make the orientation of Cultural Assets Conservation Law clearer. However, in the cause of bringing about an advance of national whole culture, this study has an idea that cultural assets belong to the public should be propagated and utilized as far as possible. Moreover, it must be looked out for intellectual property right on digital archiving and its value-added applications. In terms of authorization, this study suggests that authorized people should obtain the right of 'reauthorization ' so that they can use the achievement to create value again. Considering the need and efficiency of work utilization, our government should expedite to set up the collective management mechanism of copyright. In regard to the development of value-added applications for digital archiving and then drive digital content and cultural creativity industry, this study also propose several suggestions after case interview. First, we should face the question of cultural identification. Activating consumption can form the industry and its origin lies in whether the whole society is still confident of and has deep love for the Chinese culture. Second, we certainly should pay attention to the creativity and content because those are the cores that consumers experience ultimately. Because our country has Chinese culture and occupies the place where plural culture blend, it is the opportunity for our country to use cultural content to develop creativity industry and base on Chinese-language market to march into world. The rests of suggestions such as making the best of marketing and channel to take the creative products or service to consumers and strengthening the education and propagation of intellectual property right and training including creative talent , A type talent and professional talent of intellectual property right, etc. The foregoing are all key elements of industry development. Additionally, this study found in interview that the industry is worried about the unclearly position of the common department , so the writer advise government should offer fair and open environment to let market mechanism free operate so that avoid getting involved excessivly and hinder industry's progress instead . Digital archive lets precious historical assets have more multiple application space, and its follow-up value-added application bring limitless business opportunity. We expect that the vision of ' culture industrialization and industry culturalize' can really carry out by means of the cooperation between archive institutions and industry.

「存款保險」係以收受存款之金融機構為要保機構，並以該機構內除不保項目外之各類存款為保險標的，於要保金融機構倒閉或經勒令停業之保險事故發生時，由存保公司依存款保險契約約定及相關法令規定，履行保險責任之保險制度。從消極面而言，存款保險制度得於金融機構倒閉時，直接保障該機構存款人之存款，舒緩擠兌誘因，降低對經濟及金融體系之衝擊，進而維持金融體系之穩定。從積極面而論，對存款人提供限額保障，可將金融機構倒閉之損失，合理分配予政府、金融機構、股東、存款人及非存款之債權人，以落實市場紀律、強化金融體系之競爭，並經由結合政府信用及金融機構間之互助，維繫存款人對個別金融機構之信心，避免個別金融機構之倒閉惡化為系統性金融危機。 / 又存款保險制度之建構，涉及金融體系、監理架構、法律制度等各方面系統整合之金融法制工程，由於法規範本身具有滯後性，現行法律制度充其量僅係在既有環境之條件下所形成之規範體系，故參酌各國之實施經驗，去蕪存菁擇優汰劣，對制度之建構而言，實屬必要。在比較法上，美國與大陸地區對金融機構退出市場之救助，分別建立了顯性與隱性存款保險制度兩種模式。前者，十分重視存保公司之職能、明確規範對存款人之保險義務，並事先累積存款保險基金，以減少公共資金之動用。後者，嚴格而論應僅係「存款人保障機制」而非存款保險制度，且由政府隨時準備動用公共資金，對問題金融機構之存款人及債權人提供保障，亦即由行政主導金融機構退出市場之方式，壓縮系統性風險，防止危機擴散。然而，以大量的再貸款為基礎之行政主導模式，實質上是將金融機構對存款人、債權人之負債，轉變為金融機構對中央銀行之負債，債務風險由個人轉移到中央銀行，本質上僅能暫時舒緩風險，而非化解風險。 / 再者，存款保險制度於問題金融機構之處理上乃涉及存保公司、要保金融機構及存款人三方之法律關係，並影響各該當事人及利害關係人之權益甚鉅，故釐清存款保險之性質、究明相關法規解釋、適用之原則，自有其必要。基於存款保險之制度設計，多承襲英美法系之架構，且我國保險法本身於解釋、適用上，早深受二大法系混用之害，且鑑於存款保險本質上特殊之政策性、公益性、強制性、目的性，若無必要，即無須隨普通法為同一解釋，脫勾處理反能使其在適用上更為明確。準此，本文乃採在英美法系之架構，以存款保險契約之當事人為保險人與被保險人（即要保機構），存款人僅為利益第三人，而存款保險性質上應屬責任保險，其保險標的則應界定為除不保項目外之各類存款契約所延伸之第二次責任，較為精確。 / 而存款保險在我國已行之有年，其間歷經多次修正，制度上雖逐漸趨於完善，惟制度本身最根本之問題實仍未解決，諸如《存款保險條例》之性質，究屬「公法法規」或「私法法規」？依據本條例所簽訂之存款保險契約究係「公法契約」，抑或「私法契約」？存保公司依本條例所擬定之作業程序及辦法是否屬法規命令？存保公司依本條例所為之金融檢查，其行為性質為何？均不無疑問。其次，我國「類似」立即糾正措施之監理規範，散見於銀行、信用合作社、金融控股公司合併、票券金融公司等之《資本適足性管理辦法》，該等糾正措施，係將金融機構依資本適足率分為兩個等級，分別施以不同之強制性措施與選擇性措施。惟上開資本等級劃分過於簡單，且以選擇性措施為主、強制性措施為輔，乃與美國之立即糾正措施有相當差距，而以選擇性措施為主在實務操作上，不免有流於恣意之疑義，而失其制度之本旨，故實有予以檢討、修正之必要。

自從「京都議定書」在2005年2月16日經160個國家簽署生效後，為兼顧環境保護及經濟發展，各國政府便開始鼓勵其國內能源產業發展生質燃料作為替代燃料，以減少溫室氣體排放。然生質燃料產業起步階段，因技術與市場交易機制均未成熟，故有賴政府的補貼才能順利推廣。是以，目前生質燃料的補貼是否應受到WTO協定之規範仍是備受爭議，而實有討論與研究之必要。 本論文主要研究目的，遂在分析目前德國、美國、巴西等主要生質燃料生產國為鼓勵、推廣生質燃料產業之發展，其獎勵措施所涉及的補貼是否會對未受補貼的國內外競爭者形成不公平待遇，以及是否違反WTO補貼暨平衡稅措施協定及農業協定補貼規範的情形，以政策事實套法律要件的方式，深入討論現階段各國生質燃料補貼措施：市場保證、價格補貼、投資補貼、稅賦優惠四種措施態樣，在和平條款落日後，於生質燃料製程上游、中游、下游的協定管轄情形與適法性，以期對目前生質燃料補貼政策作一完整的評估與建議。 / Since the Kyoto Protocol was signed by 160 countries and entered into forced on 16 Feburauy 2005, the governments of above countries began encouraging their enery industries to develop biofuels as substitute to reduce green house gases in pursuit of environmental protection and economic development. While the technologies and trading mechanisms of biofuel industries were immature at the preliminary stage, the prevalence of the biofuels will be dependent on government subsidies. Therefore, whether biofuels subsidies shall be subject to the rules of WTO Agreements is still a controversial issue and needs to be discussed and studied. The main purpose of the thesis is to analyze the domestic policies and incentives of those key biofuel-producuing countries such as Germany, United States and Brazil, and find if such subsidizing measures constitute unfair treatments to foreign compeitiors and violate the SCM Agreement or Agriculture Agrmment under the WTO. In order to conduct a comprehensive analysis and come up with feasible suggestions, the thesis will take the four main incentives, the so-called“Market Assurance”, “Price Support”, “Investment Support”and “Tax credit”as facts to conduct legal analysis as well as discuss the applicability of agreements when Peace Clause came to an end and analyze the legality of each incentive from upstream to downstream of the biofuel production process.

公法上金錢給付義務之執行，移交由法務部行政執行署專責辦理後，迄今已十餘年，較之於傳統上之民事強制執行業務，或行政機關自力實施執行之立法例，行政執行機關具有獨特之色彩與運作模式。本文就公法上金錢給付義務之執行，自其基本面開始探討，從實務之視角，回顧相關問題並展望其發展。並分別就法源、法律原則、強制措施、制度比較、救濟途徑等面向，擇要深入研析，徵之相關學者論述與實務見解，尋求適當且符合實際之平衡觀點。 而行政執行法上之限制住居，兼具有保全與實現公法債權之雙重手段性質，其對於人民居住遷徙自由等權利，影響甚鉅。本文亦就其類型與要件分析、所涉之憲法議題、實務運作問題、與稅捐稽徵法限制出境等制度比較、救濟方法等層面，解構理論與實務之觀點，並契入相關案例，從事較細部之分析，且提出個人淺見，希冀能對於此一嚴峻且頗富爭議之執行手段，探尋妥適之操作原則，期能兼顧社會公義之落實與人民權益之保障。