台灣上市上櫃公司從2013年開始依照國際財務報導準則編製財務報告，並依國際會計準則第41號之規定，生物資產原則上以公允價值認列及衡量。本文採用個案研究的方式，探討以公允價值認列及衡量之生物資產是否提供財務報表使用者更為攸關之資訊。 整體而言，本文並未發現我國農業公司採用國際會計準則第41號後，財務報表資訊與股價攸關性顯著提高。其原因可能和實務上普遍存在之契作合約之經營模式有關，導致生物資產佔總資產的比例較低，又樣本公司持有之生物資產生命週期皆短於一個營業週期，因此雖然生物資產以公允價值認列及衡量，對股價的攸關及影響程度有限。 / Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. This study examines whether the fair value of biological assets provide investors with more value relevant information. Overall, this study only finds weak evidence that the fair value of biological assets provide significant explanatory power beyond that provided by historical costs. Leveraging contract farming agreement helps companies transfer the main risk and ownership to a third party and thus weaken the incremental information relevancy of fair value measurements. The short life cycle of the biological assets of the sample may also contribute to the weak results.

名古屋大学年代測定総合研究センターシンポジウム報告

在生態學、生物學、和比較文學的研究中，物種個數通常是評估生物多樣性的重要指標，單一群落物種數的估計已有非常豐富的相關研究。較為知名者包括Good (1953)提出未出現物種的機率，作為估計物種數的參考，往後Good的想法被大量延伸，推演出不少新的估計方法，像是Burnham and Overton (1978)的Jackknife估計法，Chao and Lee (1992)利用涵蓋機率的估計。相對而言，兩群落共有物種數的研究較少，現有研究中較為知名的有Chao et al. (2000)的估計式。 本研究延伸Good想法，探討Jackknife估計法在兩群落的應用，以出現一次的共有物種（一階Jackknife估計），推估未出現共有物種機率，並且仿造Burnham and Overton的想法，建立共有物種數的估計值及變異數。本文除了以電腦模擬，也使用實例（包括：金庸武俠小說、台灣野生水鳥、巴拿馬螃蟹和巴洛科羅拉多森林）檢驗本文的Jackknife估計法，利用涵蓋機率角度發現抽出某特定比例樣本時，估計值涵蓋母體共有物種數之機率值達到九成以上，且也與Chao提出的估計值比較。 / The number of species is frequently used to measure the biodiversity of a population in ecology, biology, and comparative literature. There are quite a lot of studies related to estimating the number of species. Among these studies, Good (1953) proposed a famous estimate (Turing’s estimate) for the probability of unseen species. Subsequently, many methods have been proposed for estimating the number of species based on Good’s idea. For example, the Jackknife estimator by Burnham and Overton (1978) and sample coverage probability by Chao and Lee (1992) are two famous estimates for the number of species. In contrast, there are not many studies for the number of shared species in two communities, and Chao et al. (2000) is probably the only one. This article extends Good’s idea and the Jackknife method to estimate the number of shared species in two communities. Similar to Burnham and Overton, we establish the estimate and its estimated variance, based on the number of species appearing exactly once. We also use computer simulation and real data sets (Jin-Yong martial arts novels, Taiwan wild birds, Panama crustacean, and Barro Colorado Island forest) to evaluate the proposed method. We found that the coverage probability for confidence interval covering the true number of shared species is more than 90%. In addition, we compare the proposed method with Chao’s method.

本文藉由探討刑罰的目的理論以及目前世界各國的死刑政策、量刑制度，以檢視我國目前的死刑政策。而近年來最高法院判決大量援引「公民與政治權利國際公約」，藉由整理我國最高法院近年來的有關死刑量刑方面的見解，包括精神障礙者是否得以科處死刑、教化可能性概念的提出，並有加入學者們對於這幾個概念的其他見解，檢視「教化可能性」這個詞的實際意涵。 從科學家的許多實驗中，發現腦與心智科學實際上真能影響人類的行為，本文透過介紹大腦結構、神經控制的機制，以及犯罪學家在衝動型暴力青少年犯罪者的實驗，提出腦波的變化可能可以作為刑事判決中「教化可能性」的客觀參考，藉不同時點對於犯罪行為人的腦波觀察，了解其衝動行為是否已獲得控制，期許建立可能預測再犯罪率、判斷教化可能的生物醫學模式。

食安問題引爆，人們關注入口的食物。人類社會發展歷史中，人類與大自然最貼近的是農業，人類生存動機帶動食農產業創新，追求富足牽動社會演進的動能。社會型態的改變就是社會創新的歷程與成果，食、農與人類的歷史進程、社會的結構、生活習慣、文化的演進、經濟、政治力環環相扣。本研究以臨海農場為例，探討個案廚餘堆肥的創新研發成果，在現有的法規規範下無法進入有機農業市場及肥料市場。研究發現以農業為核心，廚餘堆肥的創新研發，生物的智慧有機農法（Smart Organic Farming Model）對生態農業、傳統有機農業對食農產業是一項翻轉性的變革，也是社會創新。社會創新的成果進入市場機制推廣與銷售將衝擊現有利害關係人與法規政策，建議政府在社會創新的變革，政策政治力及時予以反饋，政策創新，向生態農業永續發展方向調整。 / As the food safety issues attracted prevailing attention in recent years, organic farming is widely considered an important solution of the daunting problem. Advocating eco-friendly farming in Taiwan has encountered two major challenges, however. First, most of the organic farming methods are labor intensive which would be hard to be promoted in rural places where the population are aging rapidly. Second, without the aid of chemicals, the produce production tends to be low, and incomes, therefore, tend to be insufficient for sustaining the family. The social innovation conducted by a French Canadian, Pierre, found a perfect solution for both problems. His smart organic farming, basing on turning kitchen waste to compost, shed a light on the future of organic farming in Taiwan. By experiment and intensive interview, this research shows the potential of this innovative farming method.

京都大学 / 0048 / 新制・論文博士 / 博士(工学) / 乙第12805号 / 論工博第4099号 / 新制||工||1584(附属図書館) / 80849 / 京都大学大学院工学研究科都市環境工学専攻 / (主査)教授 伊藤 禎彦, 教授 米田 稔, 教授 高野 裕久 / 学位規則第4条第2項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第18815号 / 理博第4073号 / 新制||理||1586(附属図書館) / 31766 / 京都大学大学院理学研究科化学専攻 / (主査)教授 宗林 由樹, 教授 長谷川 健, 教授 倉田 博基 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第20942号 / 理博第4394号 / 新制||理||1631(附属図書館) / 京都大学大学院理学研究科化学専攻 / (主査)教授 宗林 由樹, 教授 長谷川 健, 教授 小野 輝男 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

京都大学 / 新制・課程博士 / 博士(農学) / 甲第25314号 / 農博第2580号 / 新制||農||1103(附属図書館) / 学位論文||R6||N5486 / DGAM / 京都大学大学院農学研究科生物資源経済学専攻 / (主査)教授 秋津 元輝, 教授 足立 芳宏, 准教授 伊庭 治彦 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

生物藥品是很多先前具致命性和難以治療的疾病領域，像是癌症、自體免疫疾病及神經系統疾病內最被看好的現行新穎療法。近年來，隨著探索出突破性小分子藥物愈趨困難，加上生物藥品在新藥研發過程中有較低的折損率與較高的成功產出率，使得越來越多藥廠紛紛轉向開發利潤豐厚的大分子生物產品。此外許多暢銷生物藥品專利期即將屆至，從而帶來對相對價廉、通常被稱為原廠生物藥品仿製版本之「生物相似性藥品」的龐大治療需求。然而，由於生物藥品和小分子藥物在分子大小及結構複雜程度方面存在截然不同的特性與本質差異，因此建立一套專屬於生物相似性藥品的上市許可規範勢在必行。 作為於2010年3月23日正式簽署公告之「患者保護及可負擔照護法案」中的一部分，美國國會通過了「生物藥品價格競爭與創新法」(BPCIA)。BPCIA的生效被視為製藥產業最重要的變革之一，旨在藉由競爭達到維護公眾健康、促進生物技術創新和控制醫療支出之目的，同時取得適當之三方利益平衡。BPCIA即以Hatch-Waxman法案下的化學學名藥核准途徑為模版，創建生物藥品簡易上市申請程序。 本論文的結構主要區分為兩大部分進行研究，其一提供了製藥產業概觀與全球生物藥品市場的發展趨勢，其二則聚焦在BPCIA新建立的核准前專利爭端解決程序下，生物相似性藥品面臨「專利舞蹈」時的法律評估及智慧財產權管理。 論文的第一部分係根據從各種市場研究報告收集、整理而成的統計數據，以系統性的方式深入介紹全球製藥產業，並分析生物相似性藥品的市場機會和潛在隱憂。另外此部分亦詳細說明了生物相似性藥品的生理活性、知識斷層與製程依賴性之間的關係、分析技術對生物產品做完整定性的不足以及生物相似性藥品的開發流程。 論文的第二部分則以討論BPCIA的重要條文規定為主，包括專利舞蹈制度和上市審查要求，諸如生物相似性之證明、可互換性之認定與適應症外推。其他相關議題，包含參考藥品的法定專屬權保護期長度、生物相似性藥品自動替換之立法化、專利資訊交換機制的可能濫用及原廠與生物相似藥廠達成反競爭協議之風險皆會予以進一步探討。除此之外，本部分也介紹了歐盟和台灣生物相似性藥品上市法規的沿革與現況。 本文試圖透過對生物相似性藥品的全方位綜合研究成果，提出可行的市場進入方案及善用專利和營業祕密優勢之智慧財產權保護佈局策略。 / Biologics represent many of the most promising novel therapies for previously deadly and intractable disease areas like cancer, autoimmune disease and neurological disorders. As discovery of breakthrough small-molecule drugs becomes more difficult, together with lower attrition rate and higher productivity of biologics in the new drug research and development (R＆D) process, pharmaceutical companies are increasingly turning to develop lucrative large-molecule biological products in recent years. In addition, the patents on numerous blockbuster biologics treatments will soon expire, bringing soaring demand for relatively inexpensive generic versions of originator biologics, generally known as “biosimilars.” However, due to contrasting characteristics and natural differences in terms of size and structural complexity between biologics and small-molecule drugs, it is necessary to create a regulatory pathway solely for biosimilars. As part of the Patient Protection and Affordable Care Act which was officially signed into law on March 23, 2010, the U.S. Congress passed the Biologics Price Competition and Innovation Act (BPCIA). The BPCIA is considered one of the more significant overhauls to the pharmaceutical industry, aiming to strike a proper balance among securing public interests, stimulating biotechnology innovation and controlling healthcare expenditure through competition. It established an abbreviated approval pathway for biosimilars modeled closely after the Hatch-Waxman Act’s approval process for generic chemical drugs. The structure of this thesis is divided into two major parts, of which the first part provides an overview of pharmaceutical industry and trends in the global biologics market, whereas the second part focuses on the legal assessment and intellectual property management of biosimilars under BPCIA’s new pre-approval patent dispute resolution process, the “patent dance”. The first part starts from the in-depth systematic introduction of global pharmaceutical industry based on statistics collected from various market research reports, then analyzes the market opportunities and potential concerns for biosimilars. Moreover, this part illustrates the physiological properties, the relationship between “knowledge gap”and manufacturing path-dependence, the insufficieny of analytical techniques in fully characterizing biological products, and the development process of biosimilars in details. The second part discusses key provisions of the BPCIA, including the patent dance procedures and regulatory requirements, such as demonstrating biosimilarity, interchangeability and extrapolation. Other relevant issues include the length of statutory exclusivities granted to reference products, legislations on biosimilar automatic substitution, potential abuses of patent information exchange mechanism and risks of reaching anti-competitive agreements between pioneers and biosimilar manufacturers will be further discussed. Besides, this part describes the timeline and status quo of EU and Taiwan’s biosimilar approval regulations. With comprehensive study on multiple aspects of biosimilars, this article tries to propose feasible market access plans and robust intellectual property protection strategies capitalizing upon patents and trade secrets.