本文所稱之「先購後併」乃係指併購公司或公開收購公司於併購或公開收購消息公開前，於市場上先行購買目標公司之股份提前佈局的行為，亦有以「立足點持股」或「預先持股」稱之。於先購後併之情況下，是否併購方有構成內線交易之疑慮，因我國無論證券交易法或企業併購法對此議題皆無明確規定，故素來即存在爭議，實務上亦不乏收購人因建立投資部位而招致內線交易訴訟之案例存在。 本文試以我國內線交易法規範之根源—美國法作為比較法，分析先購後併的情況下，是否併購人或公開收購人本身為內線交易之主體，以及併購人或公開收購人是否得與他人一同建立投資部位，再加入104年7⽉月8⽇公布之企業併購法第27條第10項⾄至第15項關於併購前建立投資部位之最新修訂說明，以及實務案例研析，並於文後嘗試提出本文見解。

公益信託係以慈善、文化、藝術、宗教、祭祀或其他以公共利益為目的之信託，其形式所有與實質所有分離之架構及無基金門檻之限制，較能達到責信功能與便利設立之優點，故應可發展成非營利組織之重要型態；惟我國公益信託制度直到2005年年終，信託法立法已近十年，2001年修正通過的各信託稅法，明訂在符合一定條件下，捐贈者享有稅賦減免，且國內外文獻對公益信託制度亦多有介紹，何以國外可以發展蓬勃之制度，在我國卻遲遲無法推展？因此本文主要研究公益信託無法推展之原因，與如何推展公益信託制度。 本文除介紹公益信託法制，另舉財團法人與公益信託作一比較，此外，以個案研究實例，說明公益信託實務之運作，並探討公益信託整體環境之發展。 公益信託型態之非營利組職，何以至今尚未普遍設立，本文以為原因如下： 一、捐助者與社會大眾，仍習慣於社團與財團等型態之非營利組織，對於公益信託之設立、運作與功能較不明瞭。 二、因稅法規定，為享受租稅減免，則受託人必須是信託業法所稱之信託業，為其必要條件之一，因此委託人將有下列幾項考慮： 1、受託人(信託業)執行信託事務時，是否會與委託人設立公益信託之理想不 一致? 2、受託人(信託業)是否有足夠的事務經營能力? 3、不可諱言，亦有部份人擔心受託人係信託業，以致其監督機制較嚴，而影響其設立意願。 三、 我國信託業就公益信託之業務，尚於發展階段，而不具經濟規模，因報酬、人才及法律責任之考量，亦降低其承接意願。 四、我國傳統社會價值觀念的影響，即使捐贈財產成立非營利組織，仍希望有控制權，因此對於公益信託由受託人，管理或處分財產，較不能接受。 五、成立公益信託必須符合各目的事業主管機關頒布之監督準則及許可，增加設立公益信託之困難。 本文最後認為，公益信託設立無最低基金門檻、支出不受達收入百分之七十以上之規定、基金及收入無運用與存放金融機構等限制，以上簡便與彈性之優點，若能妥善運用，對整體非營利事業之發展應有助益，當然其並非取代其他非營利組織，而係提供從事非營利事業者，另一型態之選擇。 / Public trust has the following purposes: charity, culture, art, religion, sacrifice offerings, and other public interests. It is relatively more capable of achieving accountability and convenient establishment because its structure separates real possessions from nominal possessions and it doesn’t have restrictions on funds. Therefore, it is a potential fundamental form for non-profit organizations. To the end of 2005, domestic trust laws have been established for nearly ten years. Amendment of trust tax laws in 2001 has specified that under certain conditions donators are eligible to tax reductions. There have also been many introductions to the public trust system in domestic and foreign documents. How is it then that a flourishing system overseas can’t be implemented domestically? Therefore, this article studies the reasons that public trust has been unable to be implemented and how it should be implemented. This article introduces the public trust legal system and also compares legal foundations with public trust. Furthermore, it uses case study to describe the operation of public trust practices and discusses the development of the overall environment for public trust. This article believes that the reasons for the uncommon establishment of non-profit organizations in the form of public trust are as follows: 1. Donators and the public are more accustomed to non-profit organizations in the form of a corporation and legal foundation and do not understand the operation and functions of public trust. 2. According to tax laws, the trustee must be a trust enterprise defined by the trust enterprise act in order to enjoy tax reductions. Therefore, the client should have the following considerations: 1) When executing trust affairs, will the trustee (trust enterprise) have the same ideal as the client for establishing public trust? 2) Does the trustee (trust enterprise) have sufficient business operation abilities? 3) The willingness for establishing public trust is influenced by worries that the trustee is a trust enterprise with strict monitoring mechanisms. 3. Domestic public trust affairs are still in the development stage and don’t possess economic scale, considerations for return, personnel, and legal responsibilities have also lowered the willingness of clients. 4. Due to the values of our traditional society, donators wish to have control over non-profit organizations established from their donations, which is why they are unable to accept public trust which allows the trustee to manage and handle assets. 5. The establishment of public trust must conform to the monitoring principles of supervising institutions and be approved of, which increases the difficulty of establishment. Finally, public trust has no restrictions on minimum funds, how funds and income are to be utilized, if funds and income are to be deposited in financial institutions, and whether or not expenses should exceed seventy percent of income; this article believes that the development of the overall non-profit business should benefit if the simple and flexible advantages listed above are thoroughly utilized. Of course this article is not saying that public trust should replace other non-profit organizations, it is merely providing another option for those who wish to enter the non-profit business.

土木技師公會係依政府法令規定而由具有執業土木技師資格者為會員組成之社團法人組織，兼具業務服務與非營利組織雙重的特質。由於執業權受環境的影響，土木技師公會自成立以來即不斷與政府法令抗爭，目前收入最大宗的現況鑑定業務，也面臨了激烈的競爭環境。 本論文採Aaker策略市場管理模式，綜合Glueck提出之策略規劃架構，以個案研究方式，選擇台北市土木技師公會作為研究對象，探討個案公會目前面臨問題及可採行之經營策略，獲得結論如下： 1. 土木技師公會現況鑑定業務經營之關鍵成功因素為良好的人脈關係、良好的工作品質、良好的社會形象及良好的價格優勢。 2. 因環境改變，個案公會面臨現況鑑定業務的減少。 3. 外在環境仍讓個案公會會員之執業權受限。 4. 宜要求政府立法成立一專責機構負責推動全國土木建設事宜。 5. 個案公會業務宜採穩定策略，保障執業權宜採擴張策略。 文最後對個案公會可採行策略方案提出建議，另外對土木技師公會面臨問題、政府作法及後續研究方向也提出建議，以供後續研究者參考。

大學發展的歷史，即是一部大學爭取學術自由之歷史。德國最早將學術自由納入憲法以基本權保護，並推演大學自治為學術自由制度性保障，賦予大學公法社團之獨立法人格，建立學術自由圍籬，法人化遂成為學術自由落實之主要途徑。 只是，隨著外在知識經濟、全球化競爭等環境變遷，大學除教學與研究基本功能，同時具有知識工廠、文化傳承、提昇國家國際競爭力、服務社會等多元功能。而經濟衰退，使政府對大學預算減少，在經費窘迫下，大學組織運營面臨經費與資源有效運用等議題。如何有效運用資源、發揮大學被期待之多元功能？成為各國大學改革重要議題。 我國大學法制改革，1994年以學術自由、大學自治為主張，期建立德國「學者共和國」，防止國家政治干預，擬將國立大學法人化，賦予大學獨立法人格地位。2002年配合政府改造，提出講求效能與效率的行政法人制度，並擬改制國立大學為獨立行政法人，在立法院審查修訂大學法時，將行政法人化專章刪除，委由未來制定專法，形成我國大學法人化似又退回原點。 本篇論文以時間（中世紀迄今）、與空間（德國、日本、美國）雙軸向形成之環境，進行有關學術自由理念、大學自治制度發展歷程等文獻整理，釐清學術自由對大學理念與組織法制之定位及其影響（第二章及第三章）；及現代環境變遷導致大學功能多元，加以政府預算緊縮，使大學需面臨營運成效議題，而公共管理理論對各國政府改造實務經驗對大學組織變革之啟發與影響（第四章）；取法近代德國大學組織型態鬆綁（第五章）、日本國立大學法人化等改革經驗（第六章）；重新審視我國大學法人化追求時，如何在兼顧學術自由理念價值與組織營運效能下，建構大學外部組織型態與內部組織法制（第七章）

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當今績效評估已成為非營利組織中的核心管理議題。實施績效評估的首要之務就是訂定績效指標，藉由績效評估，非營利組織可以改善或提昇組織的績效或表現。本研究旨在建構教育基金會之績效指標，並瞭解實務工作者對績效指標建構與衡量的看法，期能提供教育基金會與相關主管機關之參考。 本研究以全國性教育基金會為研究對象，採文獻分析、專家效度、及問卷調查進行。首先，透過「教育事務財團法人績效指標建構調查表」整合專家意見，建構五大績效指標構面及28項績效指標；其次，訂定「教育基金會績效指標問卷調查表」，針對教育部評鑑績優及獲頒社會教育有功團體表揚的基金會進行調查。共計152份問卷，回收有效問卷計108份。 本研究經統計結果分析，發現基金會最重視組織的財務管理、服務品質及組織管理等構面，較不重視政府互動與網絡關係的構面；對基金投資之效率與效果（3,000萬元以上）、專兼職人員之職務發展與進修管道、與公益團體聯繫程度、政府政策受基金會影響之程度，以及依政府政策發展組織各項工作之程度等5項指標也最不被看重。另不同性別、職稱與非營利組織服務年資的填答者，以及教育基金會設立年限或類別之不同，對績效指標的重視程度無顯著差異，惟41歲以上填答者對組織管理的重視程度高於30歲（含）以下；基金規模在3,000萬（含）以下之基金會在網絡關係上之重視程度也比基金規模5,000萬至1億元間的基金會為高。 綜合有關發現，提出下列結論： 一、內部管理績效指標的重視程度高於外部影響指標，顯示非營利組織治理的重要性，以及財務管理是非營利組織募款責信之基礎，然仍不宜忽略組織的人力資源與組織的外部資源。 二、「中小型」基金會重視網絡關係，中壯年也比年輕人重視組織管理。 三、績效評估有其必要與重要性，惟應針對組織特性找到適當的指標，並讓受評對象充分知悉評估模式。 綜合上述結論，並提出下列幾項建議： 一、教育基金會方面： （一）為基金會永續發展，需重視管理觀念與管理方法。 （二）瞭解組織使命，擬訂具體策略與創新服務內容。 （三）加強人才培育，充分運用志工人力資源。 （四）擴大策略聯盟，加強資源連結，提昇組織績效。 二、相關主管機關方面： （一）設計質量並容具特色之績效指標，引領教育基金會績效之提昇。 （二）辦理業務研習、觀摩，以利專業知能提昇與經驗交流。 （三）提供友善網路環境，建立共同作業平臺，便利相關人員參考運用。 （四）表揚表現績優單位，擴大社會學習效果。 / Performance evaluation has become the core management issues in the non-profit organizations recently. It’s necessary to set the performance indicators before implement the performance evaluation. Furthermore, the non-profit organizations can improve or enhance their performance through the evaluation. This research is aimed to construct the performance indicators for educational foundations and to collect the opinions of indicators constructing and evaluating from the foundation workers. All the results will be shared to the educational foundations and related official authorities. The target of this research is the national educational foundations and will be performed by document analysis, expert validity, and questionnaire survey. First, to integrate expert advices through "The survey form to construct performance indicators of the educational foundations" and to set five dimensions of performance indicators and 28 performance indicators. Second, to collect the opinions from the foundations which assessed to be excellent or received award from Ministry of Education through "Questionnaire to survey performance indicators of the educational foundations". The total amount of questionnaires are 152 and 108 are considered as effective among them. By the statistical analysis, it appeared that foundations pay more attentions on the financial management, service quality, and organization management but less on the reaction and connection with government and foundations. In addition, the performance indicators of the efficiency and effectiveness of fund investments (30 million), the duty development and training or study of full-time and part-time staffs, contact with other public interest groups, government policy by foundation impact, and development organization's work in accordance with government policy are not taken seriously. Besides, on the emphasis of performance indicators, there is no obvious diversity between people fill in answering with different gender, professional title, and service period or foundations with different founding year or classification. But people fills in answering over age 41 take more seriously on the organization’s management than people under 30(inclusive). The foundations with fund size less than 30 million pay more attentions on the relationships than the one which fund size over 50 million to 100 million. To integrate the discovery, some conclusions are made as following: 1.The performance indicator of the internal management is taken more seriously than the external effect that underlined the importance of management in non-profit organization. It also means that financial management is the base of fundraising and accountability, but the human resources and external resources should not be ignored. 2.Foundations with small and medium size pay more attention to the relationship. The mature persons emphasized the importance of organization management than young persons. 3.It is necessary and important to perform performance evaluation. However, the appropriate indicators should be found for organization character and the way of evaluation must be explained clearly to the persons whom are taken evaluation. By the above conclusions, some recommendations are made as following: 1.Regarding educational foundations: (1)For the sustainable development, the foundations should put more emphasis on the concepts and strategies of management. (2)To correspond with the missions of the organization, foundations should develop strategies and innovative services. (3)To reinforce personnel training and to manipulate volunteers completely. (4)To expand the strategic alliance, reinforce links of resources, and to enhance organizational performance. 2.Regarding government authorities: (1)Designing the distinctive performance indicators with quality and quantity to enhance the performance of educational foundations. (2)Handling seminars or observations to increase professional knowledge and experience. (3)Providing a friendly network environment, establishing a common platform as reference for the related personnel. (4)Praising excellent units to expand the effectiveness of social learning.

企業的重組再造的活絡為現今世界各國商業發展中，公司型態發展成熟、廣為運用的證明。日本於會社法訂有公司組織重組的型態以及相關法制規範，而基於日本多數的家族企業或閉鎖型公司均屬於股份有限公司形式，以企業併購的方式為組織重組並非難事。惟公司若陷入財務困難或有資產不足抵償負債時，在破產前公司可能以分割行為，選擇性地使一部陷入破產狀態，他部繼續存活，以求公司重建，實質上公司係藉由分割而為法人的脫產行為。為避免此種不法行為，日本會社法採取事前的保護措施立法模式，要求公司有資訊揭露義務，以及必須進行債權人異議程序，以保護債權人因公司分割使他公司概括繼承權利義務而有權利受損之虞。惟此債權人保護機制的缺點在於，債權人保護機制有異議陳述權主體的限制，以及分割標的、公司公司及通知義務的放寬，導致因分割而受償率受影響的債權人在分割事前無法獲得分割資訊，進而無法提出異議，亦因主體適格的限制無法主張事後救濟的結果，亦即債權人保護機制陷於失靈的狀態。公司即藉債權人保護機制的漏洞，濫用公司分割制度將公司經營之風險轉嫁予債權人。 本研究將著重於債權人對公司總資產充足之信賴因公司分割受到危害時，債權人如何將逸出資產回復於公司，或將清償責任擴及於他公司，以追及公司藉由分割而移出公司之逸出財產，滿足分割前應獲得之清償。首先，日本司法實務主要承認債權人得依日本民法及日本破產法的撤銷權與否認權規定，請求撤銷分割行為。而為了分割事業不致受過大的衝擊，回復原狀方式以金錢賠償為主。第二，基於營業讓與制度亦被濫用於公司之脫產行為，債權人主張日本會社法的商號續用責任受到實務肯認的先例，以分割制度為脫產行為時，實務也有認為債權人得類推適用商號續用責任規定追究繼承公司之責任。第三，若為新設分割，在具備相同控制力的二公司間以分割行為規避法令或契約上義務，亦即脫免債務，實務上亦出現不少以法人格否認法理為基礎，否認分割當事公司法人格，使債權人得追及責任之案例。在解釋論發展出許多債權人可資救濟的方式後，日本會社法於2015年修正中，新增詐害的公司分割下既存債權人的直接求償權規定，明文解決濫用公司分割制度之問題。 我國雖未發生分割制度受濫用的顯著案例，惟分割制度下債權人保護機制仍有不足之處，另外我國與日本較顯著不同之處在於分割後當事公司負擔原則性的連帶清償責任。現行法下除外條件並非明確，企業運用分割制度進行組織重組可能會因連帶責任的風險而卻步，不利於企業分割重組的活絡，故在立法論上應有受檢討之處。另從日本司法實務承認的債權人可資主張的救濟途徑角度，本文進一步探討債權人主張我國民法與破產法的撤銷權，以及公司法關係企業中控制公司向從屬公司責任負擔之規定、2013年新增訂之揭穿公司面紗原則的可行性，並期待我國以日本法所產生之問題為借鏡，在分割行為中，分割當事公司與債權人間權益能獲致衡平。

本文主要研究外資、投信及自營商這三大法人是否有「處分效果」及「過度自信」行為上的偏誤，並想要進一步探討投資人是否可以透過觀察三大法人在不同景氣狀態下的異常行為建立投資組合以獲得顯著的超額報酬，故利用Weber and Camerer（1998）所提的處分係數（The disposition coefficient）來表示處分效果及黃坤興（2006）提出的修正過度自信係數（The overconfidence coefficient）代表過度自信現象，並採用二情境轉換模型，以馬可夫鏈描述情境轉換行為，觀察三大法人在2005年至2013年台灣股票市場上的行為。 研究結果發現在不同的景氣狀態下三大法人會有不同的異常行為產生，在景氣繁榮期外資有處分效果而無過度自信，投信則無異常行為，而自營商沒有處分效果而有過度自信傾向；在景氣低迷時期外資有處分效果而無過度自信現象，投信沒有處分效果而有過度自信，自營商則是同時有處分效果與過度自信，而投資人可以在三大法人有異常行為時，利用放空高係數資產及買入低係數資產獲取正報酬。

我國自1959年12月運用美援資助，派遣第一個農業技術團前往越南協助其農業改良，因駐越南農業技術團工作績效良好，對增進兩國之外交關係有很大的幫助，政府乃於1960年實施「先鋒案」計畫，之後陸續成立「中非技術合作委員會」、「海外技術合作委員會」、「海外經濟合作發展基金管理委員會」，直到現今的「國際合作發展基金會」。 農業，一直在台灣經濟發展過程中扮演要角，更可說台灣農業發展成果為「台灣經濟奇蹟」奠定了良好的基礎。台灣地狹人稠，農業發展著重於技術創新，適時適地突破自然資源瓶頸限制，開啟了台灣的農業對外援助，是為台灣外交困境上一有利的突破手段。 台灣運用純熟的農業技術對外實施農業援助，派遣各農業援助技術團到各國家，藉以提升台灣的國際地位。本論文選取泰國、印尼此兩東南亞國家作一詳細論述，探討該種農業援助之過程和效果，並從歷史、政治、經濟等層面加以比較，並可藉此做為研究其他東南亞國家或其他地區國家之用。我國與印尼、泰國均無外交關係，透過農業援助的方式對於雙方之實質關係亦具有正面功能。 / Since December 1959, Taiwan took advantage of the United States Aid Funding to sent the first agricultural technological mission to help Vietnam. Due to the good performance of agricultural mission, it contributed to promote diplomatic relations between the two countries. In 1960, the government of ROC executed “the Operation Vanguard Plan” to help African countries, and then setup the Sino-Africa Technical Cooperation Committee (SATCC). Then in 1972, the SATCC was incorporated into the Committee of International Technical Cooperation (CITC). In 1989, the government established the International Economic Cooperation Development Fund (IECDF), and reorganized into the International Cooperation and Development Fund in 1996. Agriculture has been playing an important role in economic development in Taiwan, also lays a good foundation for the 'Taiwan economic miracle'. Taiwan is so densely populated, agricultural development focused on the technological innovation in order to break down the barriers of natural conditions. Agricultural aid opened up an unique way for Taiwan’s foreign relations. Taiwan applied the skillful agricultural technologies for foreign aid and sent agriculture technological mission to certain countries in order to enhance the international status of Taiwan. This paper selects two Southeast Asian countries, Thailand and Indonesia, as a case study, and tries to explore the procedures and effects of agricultural aid for using that to study the other countries and understand the advantages and disadvantages of Taiwan’s agricultural aid. Taiwan has no diplomatic relations with Indonesia and Thailand, but it gets a positive effects through such an agricultural aid.

Since 1980, a wave of new regulatory reform policies washed over the world, tightly controlled industries shrugged off their chains, and public institutions were privatized. The wellspring of regulatory reform is the global trend towards liberalization and privatization. Even so, the scope of government regulation is still wide, but the processes of this type of control changed and the administrative acts diversified. Among these administrative acts, the administrative contract is much more special than others. First of all, unlike other legal concepts that were important from German or Japan, it is a unique system in French administrative law. Secondly, the special mission of administrative contracts merits attention. Although we called it an administrative "contracts", some government privileges are attached to realize the administrative object. After the enactment of Administrative Procedures Law in 1998, the administrative contract has been recognized as a formal act in Taiwan, and it is important to know how to use it. Therefore, the aim of this thesis is to find the solutions given to problems arising in our administrative law through understanding how administrative contracts work in France. To understand the notion clearly and correctly, we shall find the source of administrative contracts and then study the definition. The two basic criteria of the former are that the contract relates to a public service and the contract reserves exceptional powers to the administration (the clauses exorbitantes du droit commun). In Taiwan, the definition of administrative contracts is similar, but the criteria are quite different. To learn French experience in this regard for the purpose of the improvement of our system is the topic issue in the chapter second. However, the definition is just a basis to develop my issue in this thesis. This thesis focuses on the effect and execution of administrative contracts. At the third and the fourth chapter, I will devote more space to discuss how an administrative contract is made and the value of the intentions of the parties. Because of the France has always regarded an administrative contract as essentially an arrangement between unequal parties, public authorities have powers to redefine the character of the service to performed or the work to be done in order to meet the changing needs of the public interest. How about the administrative contracts work in Taiwan? Do we admit exceptional powers to the administration? What are the differences between the regulations in France and Taiwan? After an initial research, I find that the underlying foundations of administrative contracts in two countries are quite different, so the systems appear differently. However, identifying foreign precedents on similar problems and their possible solutions will certainly provide useful insights for local consumption. In addition, of course, I deal with a review of the concept of administrative contract in the Supreme Court Justices' decisions in the Judicial Yuan to figure out the main change of our jurisprudence. Then try to organize the judgments in the Administrative Court from 1999 when the Administrative Procedure Law and Administrative Litigation Law were significant legislated. Based on the research in this study, I examine the main categories of existing contract -B.O.T.- with the comparison between Taiwan and France. So what could we do more and learn from the experience in France is the topic issues in the fifth chapter. The final chapter is the general observations. As we know, our law on administration is far less developed than that in France. Much of it remains in the realm of practice rather than law. Nevertheless, there are increasing pressures for our law in this field to develop：changes are being made by significant legislations of the Administrative Procedure Law and Administrative Litigation Law. Our scholars as well as judges work very hard to build a modern system of administrative law .As a result, the French systematization in this area will provide a much-needed guide when we facing the same problems in the future, which will be encountered as our law develops.