隨著社會經濟之全球化發展，公司儼然已成為各國經濟活動之核心組織，掌握絕大多數之資源與財富，影響人民之生活至鉅。且隨著公司資金需求之愈趨龐大，股份有限公司乃成為現今主要之公司型態。我國公司法在繼受外國立法例過程中，對於股份有限公司之機關設計採取其分權、制衡之機關分立方式，以股東會為公司最高意思決定機關，董事會為公司業務執行機關，監察人為公司常設監察機關，其目的即在追求經營之效率與避免專權之弊害。然而在公司規模日趨龐大、商業環境瞬息萬變的今日，此種權限分配制度是否仍能夠有效地發揮制衡公司經營者之功能，已日漸受到挑戰與質疑，我國自民國八十七年以來發生一連串撼動企業界及金融界的「地雷股」事件即為最好之警訊。該等上市、上櫃公司之所以發生財務危機，綜觀其原因，除了肇始於外在經濟環境的催化外，其餘多肇因於人謀不臧。其經營者每每利用職務之便，犧牲廣大股東、債權人及利害關係人之權益，以掌控公司資金、財產及人力等資源之便，以圖利自身，導致公司經營發生危機，進而影響到整個金融系統。 針對該等問題，政府乃積極籌思解決之道，並於民國九十年大幅度修正公司法，一方面積極開放，明訂董事會職權、放寬董監選舉之方式、放寬董監資格限制，以尊重公司自治。另一方面有效管理，對於公司內部監控的制度加以適度之強化，以避免公司經營者濫用前述開放後所獲得之權限，而危害公司股東、債權人及利害關係人之權益，例如修訂或增訂董事當然解任之規定、董事缺額強制補選期限、增訂臨時管理人制度、降低股東代表訴訟之門檻等。台灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心於民國九十一年十月四日共同制定上市、上櫃公司治理實務守則；證券交易所有價證券上市審查準則第九條亦於民國九十一年二月二十二日初次納入獨立董、監事之規定，以期提升企業之營運品質。 惟如何在積極開放下取得有效管理之平衡，實應記取過去企業風暴之教訓，並吸取他國立法經驗以為我國公司法制進一步改造之方向，因此本文乃針對民國八十七年以來所發生重大財務危機並引發社會高度關注之上市、上櫃公司為研究對象，歸納其發生財務危機之原因，並參酌外國法制，探討我國公司內部監控機制之問題，進而提出今後修法之方向與公司組織建構之建議如下： 一、提高董事間之制衡 (一)檢討並嚴格限制關係企業間交叉持股 (二)廢除公司法第二十七條第二項及第三項之規定 (三)廢除董事代理出席董事會制度 (四)全面引進獨立董事制度宜審慎考量 二、強化監察人之獨立性 (一)廢除公司法第二十七條第二項及第三項之規定 (二)檢討現行監察人之選任制度 (三)全面引進獨立監察人制度宜審慎考量 三、加強監察人之專業能力 (一)財報簽證會計師宜改由監察人聘任 (二)公司內部稽核人員宜改由監察人聘任 (三)強制規定公司監察人應通過一定之資格考核 四、引進股東提案制度以增加股東會監控權限 五、改進股東代表訴訟制度以增加少數股東監控權限　 六、強化檢舉制度 七、重建企業倫理 / As social and economic globalization continues to deepen, companies appear to have become the core units for economic activity in country after country, gaining control over the lion’s share of resources and wealth with profound effects on people’s lives. And, with companies’ demands for funds growing ever greater, companies limited by shares are firmly entrenched as the dominant corporate form. Taiwan’s Company Law has repeatedly borrowed from foreign legislative examples. In this process, corporate organs of companies limited by shares have been designed by adopting a decentralized compartmentalized approach, with the shareholders’ meeting as the highest decision-making organ, the board of directors as the organ that executes the business of the company, and the supervisors as the standing supervisory organ; the purpose of this being to seek operational efficiency while avoiding the evils of monopolized power. However, with today’s ever-larger corporations and constantly changing business climate, the idea that this sort of distributed authority system can still provide effective balance for the corporate leadership function is being challenged and questioned more every day. Perhaps the best warning has come from the string of incidents involving “landmine stock” companies that have rocked the corporate and financial communities in Taiwan since 1998. Looking at the overall explanation for why these publicly listed companies encountered financial crises, one sees that some crises were originally catalyzed by the external economic environment, but most originated in the shortcomings of individuals and their plans: the leadership of these companies sacrificed the interests of the shareholding public, creditors and other stakeholders, using their control over their companies’ funds, assets, manpower and other resources to divert them for their own personal profit, leading their companies into crisis and even impacting the entire financial system. The Government has been aggressively addressing these problems and looking for solutions, and in 2001 major amendments to the Company Law were made. On the one hand, the reforms were towards greater openness and flexibility: out of respect for corporate self-governance, the prerogatives of boards were clearly laid out, the methods for electing directors and supervisors were made more flexible than before, and the qualifications for membership less restrictive. On the other hand, they were also aimed at making management more effective, moderately strengthening companies’ internal controls in order to prevent corporate officers from abusing their authority, once their prerogatives were liberalized, thereby harming the interests of shareholders and others stakeholders. For example, the law was revised or amended to provide rules for the certain dismissal of a director and time limits on the mandatory election of directors to fill vacant seats on the board; an amendment on provisional managers was added, and the threshold was lowered for legal action by shareholders’ representatives. On October 4 2002, The Taiwan Stock Exchange Corporation and the GreTai Securities Market (OTC) jointly established a code of practice for corporate governance; and on February 22 2002, Article 9 of “Taiwan Stock Exchange Corporation Regulations for Review of Securities Listings” included for the first time rules providing for independent directors and supervisors, with the expectation that this would raise the quality of business operations. However, if the question is how to achieve balance between effective management and greater flexibility/liberalization, one must truly recall the lessons learned from the scandals of the past and absorb the legislative experience of other countries, then chart a path towards further reforms in Taiwan’s corporate law system. Therefore, this thesis shall take as the object of research the major financial crises that have occurred since 1998 and those public companies that have generated a high degree of concern within the society. It will summarize the reasons why their financial crises happened, refer in detail to other countries’ legal systems, and investigate problem with the corporate internal control system in Taiwan. It will further propose directions for legal reform and suggestions for structuring corporate organizations as follows: 1.Increase checks and balances among directors: a.Analyze and strictly limit transactions and crossholding of shares between related businesses; b.Discard the rules in items 2 and 3, Article 27 of the Company law; c.Discard system whereby one director may choose another as his/her representative at board meetings; and d.Give careful consideration to introducing independent board member system across the board. 2.Strengthen the independence of supervisors: a.Discard the rules in items 2 and 3, Article 27 of the Company Law; b.Analyze the current system for electing supervisors; and c.Give careful consideration to introducing independent supervisors system. 3.Improve the professional capabilities of supervisors: a.Analyze and strictly limit transactions and crossholding of shares between related businesses; b.Make the appointment of accountants to audit financial statements the responsibility of supervisors; and c.Make it a mandatory requirement that supervisors pass a qualifying examination. 4.Introduce a shareholder proposal system to increase shareholders’ control authority. 5.Improve the shareholders’ representative(legal) action system to increase the control authority of minority shareholders. 6.Strengthen system for bringing accusations. 7.Rebuild business ethics.

公司內部監控機制是影響公司營運成果的重要因素，我國公司內部監控設計包括股東會、監察人、董事會及經理階層等權責運作機制，其中，內部監控以往主要的模式係採監察人制度為主。監察人主要功能在於監督董事會等經營階層，並降低經營階層之代理成本問題。監察人應監督公司業務之執行，並得隨時調查公司業務及財務狀況，查核簿冊文件，並得請求董事會或經理人提出報告。因此，監察人功能發揮之良窳，往往對公司健全運作有深遠影響。 近年來，一些上市公司經營者的利益輸送、背信案件層出不窮，董事會濫權，監察功能不彰厥為主要原因。這些內部監控問題的產生，促使學界及實務界亟思提出改善之道，針對內部監控效能不彰，究其主要原因在於，監督者缺乏獨立性，監督者專業能力不足，大股東操弄董事會等問題無法有效解決。獨立董事制度，主要針對這些問題提出解決，在獨立董事制度引進且法制化之後，我國並未完全捨棄監察人制度，監察人制度及獨立董事，在公司法制上同時並存。獨立董事制度設置目的，在於制衡董事會中，代表控制股東利益之內部董事，發揮應有的監督功能，但是獨立董事及相關配套措施，在理論及實務上仍有許多問題存在，及不易克服之盲點。本文亦針對美、日、德等不同國家之公司內部監控模式提出比較研究，同時，對我國內部監控制度之改造，提出看法及建議。 / Internal corporate governance is an important factor affecting a company’s performance. The internal administrative structure in a company should be a system including the right restraint and the setting up of obligation among Shareholders' Meeting, Supervisors, Board of Directors and managers in Taiwan. The system of Supervisors is an important part of the corporation’s administrative structure, as well as a choice for corporation’s functional department to restrain the Board of Directors and to cut down the cost of agency. Supervisors shall supervise the execution of business operations of the company, and may at any time or from time to time investigate the business and financial conditions of the company, examine the accounting books and documents, and request the Board of Directors or managerial personnel to make reports thereon. The supervisory function will strongly affect the healthy development of the company. In recent years, several major problems have come into being in some of the public listed company, such as a director or managerial officer acting contrary to his duties or misappropriating company assets. These problems may result from abusing the power by Board of Directors or the director, and functionless Supervisors. A series of problems in corporation supervision urge us to try our best to resolve them, such as the lack of independent of Supervisors, lacking of supervisory ability, the main Shareholder’s controlling of Board of Directors etc. There are two Supervision system, the one-tire system and the two-tire system, in western stock company. After the Independent Director’s system has been introduced and legislated, the situation that two kind of supervision coexist has appeared in the structure of the company in Taiwan. It aims at using the independent status of the Independent Director to restrict inner directors who are for the holding shareholder’s benefits in Board of Directors. But the system of Independent Director still has many problems both in the theory and practice. This study also has comparative research on the corporation’s administrative structure in America, Japan and Germany. Meanwhile suggestions of how to improve the system of internal corporate governance are offered.

「家」是人類生活的重心，居家影像監控設備的需求來自於家庭用戶想要掌握居家環境安全現況。相對於商業影像監控的應用，居家影像監控設備安裝的複雜度需要較低。因此居家影像監控市場以簡易安裝、遠端監控為主要的發展趨勢。 網路攝影機(IP Camera)具有數位化及網路化的特色，掌握寬頻網路的電信業者積極為影像監控市場創造新興的居家應用情境。許多傳統影像監控產品製造商為因應居家影像監控的潮流，也紛紛推出產品因應。然而電信業者及傳統影像監控業者在居家影像監控的市場都沒有得到很大的成功。個案公司創立於2009年，在2012年所推出的第一代產品，一開始只在網路上銷售，卻在2012、2013席捲美國市場，成為美國居家影像監控產品的第一品牌。 本研究探討之研究問題包括: (一)數位化及網際網路的普及對影像監控產品設計之影響、(二)行動裝置的普及對影像監控產品設計之影響、(三)個案公司提升消費者認知價值之產品創新策略。 本研究採用個案研究方法，首先列出客戶所重視的產品要素，以產品關鍵要素為橫軸客戶對個案產品的認知價值為縱軸描繪出曲線圖，比較個案公司產品與競爭對手的產品價值曲線，可解讀出其策略上的差異點。最後運用藍海策略思維，重塑和創新價值曲線以產生新的策略意義。 本研究發現，數位科技進步及網際網路的普及降低了使用影像監控產品的門檻，因而使居家影像監控產品得以被大量採用。而移動裝置的普及改變了消費者使用影像監控產品的方式，使用者的體驗主要來自於手機App的操作經驗，與過去在個人電腦上的使用經驗完全不同。個案公司以解決使用者痛點作為提升消費者認知價值之產品創新策略，值得居家影像監控業者未來產品規劃參考。 / Home is the center of human life, home video surveillance equipment demand from home users want to master the security status of the home environment. With respect to the commercial video surveillance applications, home video surveillance equipment requires low complexity of the installation. Therefore, the main trend of home video surveillance is easy installation and remote monitoring. IP Camera has digitized and network-oriented features, Internet carriers create new application scenarios for home video surveillance market. Many traditional video surveillance equipment manufacturers to cope with the trend of home video surveillance have also introduced products in response. However, carriers and traditional video surveillance industry in the home video surveillance markets have not been very successful. Founded in 2009, Dropcam Inc. launched the first generation of products in 2012, selling only on the Internet at the beginning, became the top brand of home video surveillance products in United States in 2013. This study try to answer three questions: (1) The popularity of digital technology and the Internet's impact on the design of video surveillance products, (2) The impact of the popularity of mobile devices on the design of video surveillance products, (3) Dropcam’s product innovation strategy to enhance consumer perceived value of the product. This study used a case study approach. Comparing the product value curve of Dropcam's products and its competitor’s product can interpret difference of strategy. Finally, the use of blue ocean strategy thinking, remodeling and innovation to create a new value curve strategic importance. The study found that the popularity of digital technology and the Internet's progress reducing the threshold to use of video surveillance products, thus making home video surveillance products to be widely adopted. The popularity of mobile devices has changed the way consumers use video surveillance products. Dropcam to resolve user’s pain points to enhance consumer awareness of the value of a product. It is worth for coming home video surveillance maker’s reference.

雖然近年來的文獻已嘗試以有系統的方式，探討創投的參與投資，是否有助於提昇被投資公司的價值，然而這些實證研究卻鮮少剖析創投是透過何種途徑來影響被投資公司的價值。再者，此類研究往往從被投資公司上市、上櫃時的股票折價幅度，來探討創投的介入是否對於被投資公司的價值有所貢獻，不過卻較少針對被投資公司的長期經營績效和上市、上櫃後的股價績效進行分析，特別是有關創投對於被投資公司的經營績效影響之相關研究仍付之闕如。因此，本研究嘗試為相關研究另闢蹊徑，以期瞭解創投的參與投資是否確實為被投資公司帶來實質的貢獻。 首先，經由文獻探討和個案分析得知，將代理理論引用至本研究主題確實具有合理性。因此，本研究以代理理論的觀點，嘗試克服傳統「基本主理人──代理人的模式」之限制，並藉由Von Neumann-Morgenstern 效用函數而針對創投的介入對於被投資公司在經營績效和技術上的影響進行理論模式推導，故本研究的理論模式不僅強調技術的提昇為刺激高科技公司產出增加的原動力之外，同時亦考量監控機制和激勵制度彼此可能具互補性的特質。 本研究的各個研究假說分別演繹自理論模式結論或歸納自文獻探討暨個案分析。在實證研究方面，本研究將實證分為三個層次：第一層次係比較國內有創投參與投資的上市、上櫃公司和無創投參與投資的上市、上櫃公司，其在長期經營績效與短期股價表現上是否具有差異性。實證結果發現，有創投參與投資的公司，其在長期經營績效和短期股價表現上皆較無創投參與投資的公司來得差；不過，創投的介入確實承擔了被投資公司本身的部分風險。 實證的第二層次則在於檢視，創投是透過何種途徑來影響被投資公司的績效表現。實證結果顯示，主要創投的持股比例、參與被投資公司的創投家數、創投佔被投資公司的董監事席位比例、創投所承擔被投資公司的技術股股本佔總資本額的比例，或創投投資被投資公司的時點越早，皆對於被投資公司的長期經營績效表現有顯著的正面影響。 另外，創投佔被投資公司的董監事席位比例、創投所承擔被投資公司的技術股股本佔總資本額的比例、主要創投成立的年數越長，或創投參與被投資公司的時點越早，則對於被投資公司上市、上櫃後的短期股價表現有顯著的正面影響。 實證之第三層次，旨在探討創投的參與投資是否加速被投資公司上市、上櫃的時間。根據實證結果得知，有創投參與投資的公司，其從公司設立至上市、上櫃的時間確實較無創投參與投資的公司來得短，此意謂創投可加速被投資公司上市、上櫃的時間，使得被投資公司可以較早在資本市場上募得資金。 綜合上述實證結論，囿限於國內創投的籌資壓力和追逐聲譽的壓力，以及在「逆選擇」的前提之下，導致國內有創投參與投資的公司其績效表現較無創投參與投資的公司來得差。然而，本研究的實證結果並不否定創投的能力，換言之，本研究的實證結果肯定創投的專業能力和監控能力，同時亦肯定創投在國內產業升級上所扮演的重要角色。 / Although recent work attempts to explore what venture capitalists do and whether venture capitalists' involvement adds value for venture-capital-backed firms, it does not investigate the ways in which venture capitalists add value to their portfolio companies.　Moreover, recent empirical research usually investigates whether venture capitalists' involvement reduces underpricing when their portfolio firms going public, but it seldom explicitly examines the effect of the presence of venture capitalists on operating performance of venture-capital-backed firms.　As a matter of fact, a number of issues relate to the relationship between venture capitalists and entrepreneurs have not been fully addressed.　Therefore, the objective of this study is to fill both theoretical and empirical gaps. This study applies agency theory which captures the essence between venture capitalists and entrepreneurs, and use Von Neumann-Morgenstern utility function to analyze the effect of venture capitalists' involvement on their portfolio firms' operating performance and skills.　Our theoretical model not only considers the importance of new technology in modern economies, but also includes the possibility that these two control mechanisms, monitoring and incentives, might be complementary. Moreover, empirical results of this study reveal several important findings.　First, we contrast venture-capital-backed firms with companies that have no venture-capital backing. Our empirical results indicate　operating performance and after-market stock performance of firms with venture-capital backing are both inferior to that of firms without such backing, and the differences are statistically significant.　However, venture-capital-backed firms seem to have lower levels of firm risk. Secondly, empirical results provide evidence that the fraction of equity holdings of the lead venture capitalist, the number of venture capitalists, the number of the venture-capital-backed firm's board seats held by venture capitalists, stock compensation system and the length of time that venture capitalists have invested are all positively associated with operating performance of venture-capital-backed firms. In addition, the number of the venture-capital-backed firm's board seats held by venture capitalists, stock compensation system, the age of the lead venture and the length of time that venture capitalists have invested are positively associated with after-market stock performance of firms with venture-capital backing.　Not surprisingly, empirical results also provide evidence that venture-capital-backed firms go public earlier than non-venture-capital-backed firms. Overall, the results of this study support the idea that venture capitalists do provide much more than financing to their portfolio firms.　However, in a venture capital setting, adverse selection, grandstanding and money-recycling are important concerns; these　concerns might explain why performance of venture-capital-backed firms are significantly inferior to that of non-venture-capital-backed firms.　Indeed, our findings support the notion that venture capitalists' investment behavior does influence performance of their portfolio firms in a number of ways due to their skills, expertise and monitoring abilities.

自1980年代各國推行金融自由化後，為穩定金融秩序，建立風險導向金融監理制度更顯重要。一般來說，金融監理工具可分為實地檢查及場外監控兩種，過去以行業別進行之監理，在金融控股公司的發展下，亦發展出對應之監控機制，然而僅止於實地檢查機制，以金融集團為預警對象之場外監控預警系統仍有待建立。 本研究遂在探討如何建立適合我國之以金融集團為預警對象的場外監控預警系統，挑選2003、2004年兩年之本國銀行、票券、證券、壽險、產險公司財務業務比率為樣本，以區別分析法建立預警模型，再以各金融控股公司之子產業公司結果建立各年度金融控股公司之預警模型。 本研究僅嘗試以財務比率建立量化場外監控預警模型，研究結果僅供學術上研究參考，並非運用於真實狀況之評斷，因此，依研究結果提出之結論及建議，僅供參考。此外，(1)模型並未加入質化指標，(2)資料有限的情況下，亦無做樣本外測試，(3)無實際破產金融機構資料，僅能以模擬方法分類，皆是本研究不足之處，仍須修正及改進。

本研究由人格特質出發，觀察消費的思考途徑所產生的效果。研究的對象主要分成單人與朋友陪伴，經由網路進行問卷調查，影響消費者行為的幾個重要因素及心理機制。更明確的說，本研究由個人層次著手，直接探討獨立/互賴自我構念的人格特質在思考模式上的差異，並且藉由思考途徑，推出個人對產品價值需求上的關係。 接續研究朋友的影響，將其視為「捷思式線索」，探討消費者在友人的陪伴之下，是否形成對產品形象購買意願上的改變。「捷思式線索」顧名思義即為能供消費者透過簡單決策影響消費者判斷之變數。而這樣的線索，可能會導致獨立自我構念者的消費者轉向捷思式的思考途徑而反向改變原本對產品形象與自我形象一致性的消費習慣。 本研究由捷思式-系統式訊息處理模型推論：在朋友的陪同之下，獨立自我構念者同時會進行捷思式之訊息處理途徑。運用便捷快速的捷思式線索作為判斷與決策之基礎下，將對形象一致性的效果差距較不明顯，甚至可能出現追求與自身人格特質相反的產品需求。 下一步本研究以自我監控為調節變數，探討自我監控的人格特質為個人對社會情境做調適的行為模式。面對有朋友陪伴的情境，高度自我監控者會調適自己的行為，亦之，只有在社會情境提供過少的線索的情況之下，高度自我監控者的表現出最原始的自己。因此獨自購物時，表現應如上述所預期。但當高自我監控者與朋友相約一同消費，對於社會的適切性相對有較迫切的需求，而會根據朋友的性格或相處方式而注意或調適自己的行為；相反地，低自我監控者對是否符合社會適切性感到不關心，傾向表達自我內心的真正的感受，依據原本的思考途徑做選擇，而不會因為身旁的友人而刻意調整自己的行為。 本研究發現互賴自我的消費者對自我表達產品的需求會因為消費者本身是否為高自我監控者而受到影響。若能採用心理測試工具，相信可準確發現不同自我構念及自我監控的消費者對自我表達產品的歸因基礎，並以此結果對消費者的選擇做更符合需求的預測。 關鍵字: 自我構念、思考模式、自我監控 / Social influences play a persuasive role when it comes to spending. Previous research has shown that friends help shape our affects, behavior and cognitions (Argo, Dahl, and Machanda 2005; Ratner and Kahn 2002). Thus, the presence of an accompanying friend might to an extent influence the original consumption due the course that consumers have the opportunity and the motivation to conform to the expectation that their friends have in them (Funder and Colvin 1988; Stinson and Ickes 1992). To date, researchers have studied many social characteristics to which the presence of a friend determines the consumer’s purchase. Across studies show that friends can influence consumers’ purchase intentions in a positive way by providing information in reducing perceived risk (Urbany, Dickson and Wilkie 1989). Further on, studies demonstrates that the mere presence of a friend might cause agentic (oppose to communal) shoppers to spend more (Kurt, Inman and J.Argo 2010). Based on preceding studies, we implement experiments to first determine which factors with the influence of social presence matters, followed by studying how they change the way we perceive information and eventually lead to purchase intentions of either self or non-self expressive products. Study 1, measuring the orientations by the effect of the social environment ( ie, presence vs. absence of a friend). Study 2 used self-monitoring as moderator. In the findings, this research shows that independent construct is correlated with systemic thinking while dependent construct is related to both thinking style. It was unpredicted the way dependent construal person thought, and the results was therefore insignificantly related to the types of product chosen. With friends, however, findings show that systemic thinking has no effect on buying self-effective products when it comes to co-consumption. On the other hand, customers that are accustomed to heuristic thinking bring out higher willingness to buy self-expressive products.

本文主張，隱私是公民社會的構成元素，它保障個人在社會建構的形塑之下，保有日常行為實踐的能動性，得在自我自主經驗與社會建構的來回探索之間，生成個人的主體性。這個動態的主體性發展空間，使我們得以開拓環境中的意外發現並建立心智的批判獨立性，具備如此公民特質的社會，才有能力促進自我決定、創新、人際交往互動等實踐可能性，形塑健全的公民社會。 然而，巨量資料在數位環境中，正全面影響我們日常行為實踐的模式。巨量資料以統計相關性的知識論與方法論，形成不同的洞察與價值，其以資料驅動技術所辨識出的現象模式，建立其宣稱的客觀性優勢。巨量資料脈絡下的數位技術物，不僅是日常生活的輔助工具，而毋寧是我們個人感官的延伸，其精巧的影響我們與周遭世界的關係，積極介入、給予指示、引導行為，甚至定義我們的身分，調整、調控我們的行為。作為一種知識生產與治理模式，巨量資料的監控本質對於個人或群體所加諸的權力作用，將削弱個人主體性的發展空間，進而影響健全的公民社會發展，形成新型態的、難以察覺的隱私權侵害風險。並且，本文認為，商業監控結合監控資本主義邏輯的調控治理，對於公民社會的傷害更鉅。 面臨如此的風險，本文指出作為資訊社會產物的現行個人資料保護機制，無法回應數位環境中巨量資料隱私威脅的三個因素：個人資料性質的改變、告知與同意機制的失敗、資料汙染。並在奠基於隱私權的社會價值理論之上，提出三種原則性建議：巨量資料的應用倫理、巨量資料利用的正當程序原則、社會責任與自律規範。在原則性建議以外，亦將視角拉回我國的個人資料保護機制，參考歐盟一般資料保護規則的相關立法，建議我國應盡速設置專責之資料保護監管機構，並提供具體的個人資料保護規範修法方向：創設涵蓋資料保護影響評估的資料管理機制、建置組織內部資料利用監督機制、以及創設使用者的資料可攜權。

本研究以「社會物質政治性」觀點主張Facebook的人際監控是由人／物共構而產生的政治性現象。Facebook所打造的物質展現，因無法避免地鑲嵌了「連結」意圖，以及由「人」集體構成的「分享」規範，在人與物的互動交引纏繞之下，而意外構成了人際監控。 本研究透過綜合式研究方法，包括田野觀察、半結構式深度訪談以及自我經驗書寫與分析，檢視Facebook使用者與Facebook之物質展現的互動關係如何構成監控與抵抗發現，人與物所產出的「網絡」及「個人脈絡」不但讓人們所設下的各種界線被無限擴張而構成了「無限擴張的網絡」、甚至因為「網絡」當中未曾消弭的各種權力關係，以及揭露人們所思所處所做的「個人脈絡」構成了「個人脈絡之曝露」，而成為了助長人際監控最重要的元素。 因此人們針對「網絡」的抵抗進行了「多重舞台隱藏設定」，以及針對「個人脈絡」進行了「展演式公開演出」抵抗。由於在強調互動與分享的Facebook當中，人與人之間形成的「監控」已不再扮演以往的霸權角色，而是形成了溢散的一種可被意識的力量之時，人們的「抵抗」亦脫離規避強權之目的性，並成為「抵抗者」為了保持自身的可視性以創造與維持社會關係，而策略性地透過Scott（1990）提出的「公開文本」進行「展演式公開演出」，以及透過「隱藏文本」進行「多重舞台隱藏設定」規避式抵抗。因此，人們在社群媒體的「抵抗」為一種挪用「公開／隱藏文本」不斷進行切換與游移的抵抗演出，進行部分的掩蓋、部分的揭露來達到人們預期目的，藉以尋求不那樣地被牽制的可能性。 透過「社會物質政治性」這樣的視野，本研究並非如以往具有科技決定色彩主張「物」牽制了人，也並未擁抱社會建構觀點，而是試圖提出由「人／物共構」的互動關係之下，因為意想不到的政治性例如物質的展現與特性、還有人們的互動實踐，皆可以扮演構成監控與抵抗的角色。 / Based on the perspective of “sociomaterialitics” this study argued that Facebook interpersonal surveillance was the political result of co-construction of human and material. Connectivity intention that hide beneath the material presentation of Facebook as well as the collective sharing normativity, entangled through the interactivities between human and material have resulted the unintentional construction of interpersonal surveillance. By using field observation, in-depth interview and analysis of self-experience, this study is able to explore the interactive relationship between human and material to find out how surveillance and resistance are co-constructed in Facebook. Network(ed) and personal context are found to have damage various boundaries of users which caused them to face “unlimited network expansion”, and because of the “underlying still-existence of power relations” in the network(ed), as well as “personal context” that caused “exposure of context”, are believed to have augmented surveillance in Facebook. People resist to network(ed) with “hidden setting of multi-stages”, and resist to exposure of personal context with “official performance”. However, as resistance was no longer the direct opposition to the oppression of dominant power in Facebook, hence “resistors” maintain their visibility and social relations strategically through the performance of “official transcript” and hiding themselves from surveillance through the “hidden transcript” in order to avoid unwanted results simultaneously (Scott, 1990). Therefore resistance in social media has transformed into “official/hidden transcripts” in which people switching their “official/hidden transcripts” constantly, continuously and strategically in order to partially performance and partially hiding themselves. As Facebook is a place that people voluntarily disclosed themselves, and hence interpersonal surveillance is seen as a conscious force in diffusion form, and people’s resistance is a self-reflexive strategic actions in liquidity form. People appropriated resistance to achieve intentional goals in order to explore possibilities of less containment derived from the co-construction of surveillance in social media. Through the perspective of “sociomaterialitics”, this study is able to escape from technological determinism and social constructionism, in order to embrace the idea of co-construction.

就財政的觀點而言，所得稅稅收是國家收入的主要來源，因此，基於「量入為出」的 理財原則，所得稅稅收的預估究研甚具價值；然而，所得稅的稅收額受經濟因素與非 經濟因素的影響頗大，例如稅源的變化、稅基的轉變、稅制的改革等困素，均會使稅 收產生各種不同型態的變動；而本文的目的即在透由各種預測方法的運用、比較，嚐 試建立一個轉準確的預估模式，以作為今後所得稅稅收預估的參考模式。 本文的研究範圍係分別以營利事業所得稅、個人綜合所得稅，觀察其自民國四十八年 至七十七年止，每年的稅收情況，運用計量經濟模型、指數平滑模型、隨機時間數列 模型及混合預估模型，分別建立一個較適當、準確的所得稅稅收預測模式，並對各種 預測模型的結果加以比較、評估。全文計分五章，玆將各章內容提要如下： 第一章為緒論；首揭本文研究之動機、目的、研究圍範及架構。 第二章為文獻探討及我國所得稅稅收結構變數分析；簡要介紹過去有關之文獻並作一 評述，此外分別分析我國營利事業所得稅及個人綜合所得稅的稅收結構變數，以作建 立預測模型與選擇模型之參數的參考。 第三章為預測理論的介紹；本章及第四章為本文的重心所在；各種預測理論、方法將 作一詳述並比較其差異，期能正確的運用各種預測理論、方法，並對預測效果作有效 監控。 第四章為實證結果分析與評估；配合稅收結構變數分析與預測理論、方法的運用，分 別預測營利事業所得稅與個人綜合所得稅的稅收，並對各種方法的預測結果作一比較 、評估。 第五章為結論；說明本文的究研成果與心得，並得出建議，期能使所得稅的稅收預估 臻至完備與正確。

本文考察1945到1970年間台灣人口管理機制的特殊性與國家「統治型態」的變遷。理論層次上我們思考的問題是：現代國家如何「統治」──而解答問題的關鍵就在於建立一個現代國家有關「人口」的特殊視野。現代國家的出現，其實正意味著一種新的統治型態、一種合理化的「管理」；其具體的對象，就是「人口」。要之，近代所謂的「人口」現象，本身就反映出現代國家在「統治」與「反思性監控」上最根本、最核心的一環。 從這個角度來看，1945年到1970年間，台灣在人口管理上呈現出極為特殊的現象。一方面，國府於1945年接收台灣之後，就在延襲日本殖民政府的戶籍制度、「警察－保甲」之組織與地方行政區劃的前提下，迅速地建立或重建了一個以「戶籍管理」為核心的人口管理機制。1947年「二二八事件」之後，國府透過「綏靖」與「基層編鄰」的措施進一步地強化了警察與社會底層「村里鄰」的組織網絡；1949年國府遷台，上述機制更在「反共復國」與「動員戡亂」的需要下得到最大程度的擴張，也使得國家得以嚴密地監控「人口」狀態。國府接收台灣的過程，可因此標示為「移植」、「挪用」與「轉化」。 但另一方面，對於軍事人口，國家行政體系始終無法予以有效的管理。原因在於：戰後初期台灣「軍事人口」群體的出現，主要是隨同國府遷台與來自中國大陸大規模的人口遷移，由於其中「在營軍人」的社會活動空間與國家行政體系眼中的一般人口有著客觀上的區隔，因此被迫施以特殊的處置。再者，國府統治大陸期間軍事體系內部問題的「制度遺緒」，使得戰後初期的軍事體系尚未「國家化」，內部管理上也沒有達到「現代化」的水準；因此，無論國家行政體系與軍方，都無法有效管制軍事人口動態。其中，「在營軍人」未納入戶籍的現象，更是國家行政運作上的一大困擾，甚至對總體人口的統計數據形成嚴重扭曲。 然而，中樞在衡量各項主客觀條件之後，透過「強迫服役」、「禁婚令」與退除役軍人「集中－隔離」等「內部規約」，以及抑制軍人營外活動的「外部監控」，國府仍然建立了一個「內弛外張」的人口管理模式。此一模式其實具有高度的「權宜性」：在「動員戡亂」這樣一個非常態性的統治方略下，它結合了對於軍事人口（內部的）生命歷程的規約與（外部的）人身監控，將軍事人口的社會活動壓縮在一定的社會空間，以達到有效管理的目標。這樣一個高度權宜性的人口管理機制，在1970年前後出現重大的轉變：戶籍管理的統計模式開始要求「一般化」與「集中化」，而軍事人口也一律要納入戶籍管理。導致此一發展的因素包括：國民黨政權「外部合法性」的消失、行政體系內部的合理化要求、以及國家「權力結構」狀態的變化。在1950年代與1960年代間，國府在國際情勢的特殊條件下得以堅持「反共復國」、「戰時體制」的方略；同時間，國家無法完全掌握軍事體系也構成軍方獨立管理內部人口的前提。然而，國府遷台之後二十年間，先是逐步推展「以黨領軍」、「以黨領政」的策略，繼則因為國家行政體系在專業知識、行政技術與制度慣習上的優勢，逐漸排除了「黨」直接干預國家行政決策與執行的可能性，終於在1970年前後由行政體系主導，成功地推動了一連串的內政革新──總體來看，「國家行政體系的合理化要求」與國家內部「權力結構」的變遷，乃是此一過程中最為關鍵的內在因素。 根據戰後台灣人口管理機制的諸多變革，我們發現：(1)位居社會底層綿密組織（甚至既有的社會關係）的挪用與轉化，(2)國家行政體系的合理化趨勢，以及 (3)權力結構的集中與穩定，乃是現代國家之建構與國家遂行長期有效「統治」的重要關鍵。然而，從理論的層次來看，台灣歷史的發展也提供了一些特殊的思考空間，值得進一步探討： 其一，台灣在清治時期到日本殖民時期，人口管理的基本要件乃是由「保甲」到「警察－保甲制度」轉化；這樣一種「挪用」與「轉化」的過程，在國府接收台灣時也再次出現。據此，國家體系「由上而下」的制度與組織建構，作為某種歷史發展中的突出現象，始終必須連結社會既有的組織網絡與社會關係，以重新規劃、建構有利於「統治」的「社會空間」。 其二，台灣歷史發展過程中始終存在的「戶籍」管理體系，其實是在日本殖民時期才發展成一個全面而有效的人口管理機制；國府遷台之後，在組織、制度與行政區劃上大致也延續了這樣的統治型態。無論是以「保甲」、「警－保」體系或「戶政管理」作為人口統治的基礎，基本上都是將「人口動態」、「社會關係」與「地理行政空間」相互結合而產生的「反思性監控」模式──從「人必歸戶」的要求與「流動人口」的嚴厲管制，不難看出此一模式的特徵。然而，這樣一種建立在「地理行政空間」的人口統治型態是否能夠適應「現代」世界的變遷？從當前的發展趨向分析，戶籍制度以其長期發展、盤根錯結的現況，與國家的行政運作已經無法割離；然而，制度本身在國家統治的需要上要求「人地合一」的初衷，在高度流動的現代社會中卻早已去而不返。