Pet’s Heaven Funeral Services will be a local, dedicated to help through the process of saying goodbye to every family’s beloved pet. Offering the same grace and dignity of a human funeral home, our full-time licensed funeral directors give your pet the final arrangements that they deserve and the peace you need in knowing they are respectfully and lovingly cared for at the end of their life. Pet’s Heaven Funeral Services will be located in a Plaza Mall in an Urban area in Panama City, targeting people with a medium to high level income. Target market is around 25% of total population. The different services offered will be: pet’s pick up, cremation, burial and exhumation and ashes cremation. Prices will depend on the pet’s weight and size. The initial investment to start the business will be $US 45,000, which will be funded from owner’s capital and a bank loan. Pet’s Funeral Services has a positive Net Present Value (NPV) of 29,007.09 and the IRR of 21%, which indicate that the project is possible and can be profitable.

本文主要分為三部分，第一章簡介我國之生前殯葬服務契約，包含生前殯葬服務契約之定義、法律性質、相關法律規範以及契約中雙方當事人之權利義務。除以相關書籍及法律規定為參考資料外，並參考殯葬服務業者所公告之定型化契約及對從業人員之訪談。第二章介紹日本的生前契約制度，包含LISS系統、一般葬儀社及冠婚葬祭互助會，由於日本尚未針對生前契約為相關之法律規範，故以分期付款買賣法、民法、消費者保護相關法規為檢討，最後並與我國做比較分析。第三章為本文主要討論之自用型契約監督機制，首先整理我國關於自用型契約中契約執行人之規定，介紹日本生前契約中之監督機制，再以類似法律關係中之監督機制作為參考，最後提出本文之檢討與建議。

本文就以當代台灣穆斯林做為觀察的對象，遷台後的大陸回民穆斯林基本上是延續了在大陸家鄉的回民傳統的生活形態，沒有出現太大的改變，由於遷台的穆斯林沒有足夠的穆斯林人口集中在一個地區，未能形成「哲瑪提」聚居的生活形態，所以在宗教生活像是飲食禁忌、婚喪喜慶、禮拜齋戒等等的實踐面臨困難，經過長期與左鄰右舍的漢民文化與習俗相處，逐漸失去穆斯林生活的色彩，就以台灣穆斯林的殯葬為例，不難發現穆斯林的殯葬當中所具有大陸回民地方特色的「念、整、洗、穿、站、送、埋、祈、搭救亡人」儀式之外，亡人家屬也受漢人殯葬習俗的影響，開始自我主張「回漢」混合殯葬的儀式 ，凸顯出台灣穆斯林的信仰已被漢文化快速滲透的事實。當今另有一部份的穆斯林以強烈的宗教訴求回歸伊斯蘭的經典，以「遵經革俗」的手法回到「從一而終論」 的殯葬方式，有許多傳統穆斯林無法適應的問題，使台灣穆斯林內部呈現不穩定的變革，筆者身為台灣穆斯林一份子，希望透過民族學（文化人類學）的研究視野與方法，藉由「殯葬問題」來觀察台灣穆斯林的宗教意識與族群認同變遷。

新古典理論探析土地利用區位之決定，純粹從資源與技術因素探討理性人的經濟行為，而忽略經濟活動中人的受限理性因素，以及制度運行的交易成本因素，致無法圓滿解釋殯葬用地區位之形成。本文將抗爭交易成本當成都市地租理論的自變項，嘗試修正Alonso等人的新古典競租模型，並建構適合殯葬設施用途的競租理論，進而分析陰宅之負擔地租能力提高是否入侵陽宅用地，及抗爭阻力大小與殯葬用地區位距市申心遠近之關係。經實證結果發現，由於高額抗爭交易成本之存在，縱使人們對於陰宅需求增加，陰宅之負擔地租能力提高，亦可能無法入侵陽宅用地，迫使開發者往更遠離市中心之區位設置殯葬設施。高額抗爭交易成本隱含制度供給不足現象，同時阻礙了土地資源利用之合理有效配置。其次，殯葬設施設置之抗爭阻力大小與地點距離並無必然關係，顯示忽略交易成本因素，而純粹以地點距離為區位選擇考量的公共政策之缺陷。上開分析不但能深化新古典都市地租理論之意涵，也將有助於對鄰避型設施設置區位問題之掌握與了解，提供改善鄰避衝突公共政策問題之理論基礎。 經藉由交易成本理論觀點，探析殯葬用地區位管理政策之結果，發現我國之政策設計主要係基於確保公共衛生及避免妨害生活環境，於主要法規規範設置地點及距離，而忽略抗爭交易成本之制度因素存在。至於相關法規規範土地使用分區，其禁止設置的分區較多，容許設置的分區較少，有待調整改進。源於上述政策缺陷，本文研擬改進構想，包括賦予抗爭與反抗爭之間更多自主協商空間；強化殯葬設施規劃之人間性與文化性；改革不合時宜之殯葬禮儀文化；以及地方政府應慎選適當地點劃設專用區，供設置經營殯葬設施使用等，如欲落實至應用層面，有待制定法律將改進構想納入其中。 本文共分七章，第一章為緒論、第二章由文獻評述中獲得啟發，以建立分析架構。第三章從殯葬用地區位選擇之發展歷史中，探究在都市發展的過程中，殯葬用地相對於非殯葬用地的區位變遷情形，及其影響此種變遷的制度或非制度因素。第四章檢視傳統新古典區位理論運用於探究殯葬用地區位之限制，並從新制度主義交易成本理論之修正觀點建立本文之研究假設。第五章依研究假設實證估算抗爭交易成本之存在，並比較分析各殯葬設施設置抗爭案例，以了解抗爭交易成本大小與殯葬設施區位之關係及其隱含的制度、經濟與規劃意義。第六章根據實證分析結果，並配套考量行政管制及文化等其他制度因素，進而嘗試研議提供政府從事殯葬用地規劃與管理之參考決策。第七章為結論與建議。 關鍵字：殯葬用地、區位、交易成本、新古典競租模型、新制度主義 / Neo-classicalism explores the decision of the location of the land use by mainly analyzing the human economic behavior through the factors of resources and techniques. However, the theory is not able to explain the formation of the location of funerary lands well because it neglects people are restricted by the factors of bounded rationality in the economic activities and the transaction costs when the institutions is functioning. The paper tries to amend the Neoclassical Bid-Rent Model of Alonso by defining the factor of resisting transaction costs as the independent variable of the urban land rent theory, and establishes the suitable Bid-Rent theory for firnerary facilities. Furthermore, the paper analyzes if enhancing the ability of affording the rent of the firnerary Land will invade the nonfunerary land, the relationship between the degree of resisting obstruction and the distance from the firnerary land to the CBD. Through the identification, the funerary land won't invade the nonfunerary land due to the high resisting transaction cost even increasing the demand and the ability of affording the rent of the funerary land, thus, it will force the developer to establish the funerary facilities far away CBD. High resisting transaction costs imply the lack of system supply and hinder the reasonable and efficient allocation of the land resource use simultaneously. This expose the defect of the public policy for location decision only considering the site distance but neglect the factor of the transaction cost. The above analysis will not only deeply elaborate the Neo-Classical Urban Land Theory, but will also be helpful to understand the issue of sitting NIMBY facilities and to provide the basis of the theory to improve the public policies of NIMBY conflicts. Exploring the administrative policy of location selection through the transaction costs theory,The paper find out that in order to preserve public health and prevent disorder of living environment, the law regulates the site and distance from populous or water conservation areas without considering the transaction costs. In addition, the zoning system concerning the construction of funerary facilities puts more emphasis on prohibition than permission, which needs to be improved. Owing to the policy limitations, the paper proposes the improvement of the policies as follows. First, leave more spaces for negotiation between resistance parties and developers. Second, design the funerary facilities to meet human and cultural needs. Third, reform the culture of funeral rites. Fourth, choose the suitable site and plan special zones to provide the suitable areas for construction and management of funerary facilities. The relevant laws have to be amended or to be established so that the policies suggestion will be put to practice. Keywords : Funerary Lands, Location, Transaction Costs, Neoclassical Bid-Rent Model, Neoinstitutionalism

近二十年來台灣經濟發展快速，國民生活所得提高，使得生活水平不斷上升，消費意識跟著抬頭，新公共管理學派「顧客導向」蔚為風潮，並同時強調價值的調和與課責的概念，因此「評鑑」是決定績效或品質的有效方法。而有鑑於過去殯葬市場資訊封閉，民眾（消費者）在資訊不完全、不對稱的情形，無從得知殯葬禮儀服務業者的優缺點、服務項目與收費、申訴管道等，復以民眾對於喪葬儀式與服務品質亦有所新要求，政府應如何實施殯葬評鑑以提供民眾資訊，加強業者的企業倫理與社會責任，己刻不容緩。 本文旨對台北市政府自民國89年實施殯葬禮儀服務業評鑑之情形做一探討，以質性研究及文獻分析對不同規模葬儀業者、評鑑承辦人員及殯葬消費者等360度績效評估方法進行訪談，以期了解葬儀業者是否依評鑑的要求進而提高其人員素質及服務品質；另民眾對殯葬消費方式的選擇是否會受評鑑結果的影響，以及對殯葬服務之滿意度，這些就成為目前政府與民眾所關注的重要議題，也是本文探討的核心焦點。 本研究發現：一、殯葬禮儀服務業者與殯葬消費者均對辦理殯葬評鑑表示接受或肯定；二、殯葬評鑑的確會提升葬儀業者的人員素質及服務品質；三、殯葬評鑑宣導不足；四、殯葬評鑑未達獎優懲劣效果。再依研究發現提出七項建議：：一、針對業者規模「量身訂做」評鑑評分表；二、評鑑委員的配置需以不同領域之專家學者同組；三、評鑑獎項多元化；四、提供多元管道，加強宣導殯葬評鑑的資訊；五、殯葬消費價格及項目公開化；六、合理對殯葬業者獎優懲劣；七、加強對業者及民眾之教育。 目前國內生死意識抬頭、且生死教育正在起步，惟國內外均無殯葬評鑑之相關研究，期望本研究之濫觴，促使政府及民眾對殯葬評鑑之重視。 / The living standard has risen dramatically together with its consumers’ rights consciousness due to the rapid economic growth and the raising income in recent twenty years in Taiwan. In addition, the customer orientation of new public management has become a tendency and the reconciliation of its value and the concept of accountability are highly valued at the same time. Therefore, it is an effective way to decide the result or the quality by the evaluation. In view of the information of funeral markets is closed in the past and customers cannot know the advantage, disadvantage, service, charge and grievance system of morticians under the situation with incomplete information. Moreover, customers have new demand for the funeral ceremonies and the quality of services. Hence, the government should implement the funeral evaluation immediately in order to provide more information to customers and reinforce the business ethics as well as social responsibility of undertakers. The research aims at exploring the situation of implementing the funeral service evaluation of Taipei city government since 1990. This paper researched qualitatively and analyzed the literature by interviewing different scale of undertakers, people who are responsible for the evaluation and customers with multi-source assessment model in order to understand if morticians enhance their quality and services according to the demand of the evaluation. On the other hand, whether the evaluation’s results influence customers’ choice of a particular funeral service provider and their satisfactoriness become the important issues which the government and the public concern a lot at present. Furthermore, they are also the main focuses that this paper discusses about. It is found that both morticians and customers show their acceptance or approval of the funeral service evaluation. In addition, the funeral service evaluation indeed raises the quality and services of undertakers. Next, the education of the funeral service evaluation is not enough. Last, the funeral service evaluation does not achieve its effect of rewarding and punishing. Furthermore, seven suggestions are presented according to the research. First, make appropriate evaluation form in accordance with the scale of morticians. Second, the arrangement of evaluation committee members should be composed of scholars and experts in different fields. Third, the evaluation reward can be diversified. Fourth, provide various ways to reinforce the instruction of the funeral service evaluation information. Fifth, the prices and details of funeral services should come into the open. Sixth, reward the good and punish the bad undertakers reasonably. Finally, reinforce the education of morticians and the public. The public pay more attention to the consciousness of life and death at present and the education of life and death is beginning but there is no related research about the funeral service evaluation in Taiwan or abroad. The researcher hopes the source of this study will promote the government and the public value the funeral service evaluation.