改革開放以來實施的經濟改革，造成中共內部貪汙腐敗之現象日益嚴重，因此，新聞傳播媒體被賦予扮演權力監督機制的一環，針對一些違法亂紀的政府單位或商人進行監督懲處。然而，不同於西方新聞媒體的角色，在中共威權政體之下，輿論監督必須遵守黨國體制的輿論監督規範，以維持中共統治之合法性。為了探討中共輿論監督之樣貌，以及影響輿論監督的背後因素，本文以中央電視臺《焦點訪談》節目內容作為分析個案，在理論觀點上，以葛蘭西的文化霸權為基礎，結合理論與實證，以2013年該節目之新聞報導內容作為個案資料，討論國家對傳媒的影響，以及《焦點訪談》對政治和社會造成的影響，在此論述過程中，試圖釐清威權主義國家輿論監督的報導原則。 / The economic reforms in China after the opening policy, the corruption in the Communist Party of China (CPC) has become more and more severe.The media, consequently, has been used to endow itself with mechanism of supervising power, aiming at supervising and punishing the government department and businessman breaking laws and violating discipline.However, different from the western media, the public opinion supervision needs under the authentic regime of CPC,to abide by the public opinion supervision regulations of Party-State system.This thesis taking the Focus Report, program of China Central Television (CCTV) as the analysis case, will inquire into the public opinion supervision of CPC and the influencing factors behind it.And based on the cultural hegemony of Gramsci as the theoretical perspective, this thesis, combing the news report of Focus Report in 2013 to discuss how a country to influence its media and the influence for the politics and society of the program itself, will clarify the report principle of public opinion supervision of authoritarian state.

本論文使用非監督式新細胞認知機（Unsupervised neocognitron）神經網路來便是印刷體中文字。 關於非監督式新細胞認知機，本論文提出兩項修改。第一項，Us1子層的結點不進行學習，而是直接套用人為方式所指定的12個區域特徵，而Us1之後的S子層仍然使用非監督式學習的方式決定其所要偵測的區域特徵。第二項修改則是，在學習過中設定一個上限值來限制代表節點（representative）產生的個數。如此設計的目的是為了避免模板（cell-planes）分配不均的問題。在本研究，採用這兩項修改的新細胞認知機稱為模式一，而使用第二項修改的新細胞認知機稱為模式二。 本論文裡的所有實驗分為兩部分。在第一部分有四個實驗，這些實驗都使用相同的訓練範例與測試範例。訓練範例有兩組，第一組包含“川”,“三”,“大”,“人”,“台”等五個中文字。而第二組包含“零”,“壹”,“貳”,“參”,“肆”等中文字。訓練範例都市採用細明體，而測試範例則是採用其他九種不同字體。第一個實驗的主要目的是測試模式一的績效。實驗結果顯示，模式一很容易學習成功而且辨識率可以接受。另外三個實驗的目的是想要了解某些參數值與系統績效的關係。這些參數包含S-欄的大小（the size of S-column），模板樹（the number of cell-planes），以及節點的接收場大小（the size of cells’ receptive field）。這三個實驗所使用的網路系統是模式一。 第二部分有二個實驗，主要的目的是比較模式一與模式二的系統績效。在第一個實驗，所使用的訓練範例與第一部分實驗相同。實驗結果顯示模式一比較容易成功地學習，而且系統有不錯的表現。第二個實驗，使用17個中文字做為訓練範例。這17個字包括“零”,“壹”,“貳”,“參”,“肆”,“伍”,“陸”,“柒”,“捌”,“玖”,“拾”,“佰”,“仟”,“萬”,“億”,“圓”,“角”。實驗結果顯示，模式一仍然是一個不錯的系統。 / In this study, we are investigating the feasibility of applying the unsupervised neocognitron to the recognition of printed Chinese characters. Two propositions for the unsupervised neocognitron are mentioned. The first on proposes that the input connections of the first layer are manually given, and all subsequent layers are trained unsupervised. The second one concerns the selection of representatives. During the process of learning, the number of cell-planes that send representatives for each training pattern has an upper bound. The unsupervised neocognitron with implementing these two propositions is named as Model 1, and the unsupervised neocognitron with implementing only the second proposition is named as Model 2. Experiment in this study are grouped into two parts, called Part I and Part II. In Part I, four experiments are conducted. For each experiment, two sets of training patterns will be conducted respectively. The first one, called the simple training set, consists of five printed Chinese characters“川”,“三”,“大”,“人”, and “台” with size of 25*25 in MingLight font. The second one, called the complex training set, contains another five printed Chinese characters“零”,“壹”,“貳”,“參”, and “肆” in the some font and size. After training, these characters of other nine different fonts are presented to test the generalization of the network. The objective of the first experiment of Part I is to investigate the performance of Model 1. Simulation results shot that Model 1 demonstrates a good ability to achieve a successful learning. In other three experiments, the effect of choosing different value for some parameters in investigated. The parameters include the size of S-column, the number of cell-planes, and the receptive field of cells. In Part II, a comparison of the performance of Model 1 and Model 2 is made. In the first experiment, Model 1 and Model 2 are trained to recognize the simple and complex training sets described above. Experimental results show that Model 1 shows higher ability to achieve a successful learning, and performance of Model 1 is acceptable. In the second experiment, 17 training patterns are presented during the learning process. These training patterns include “零”,“壹”,“貳”,“參”,“肆”,“伍”,“陸”,“柒”,“捌”,“玖”,“拾”,“佰”,“仟”,“萬”,“億”,“圓”,, and “角”. From the simulation results, Model 1 is a promising approach for the recognition of printed Chinese characters.

本文首先由地方自治意義與功能談起，藉以探討地方自治獲先進國家重視 的原因，並對於地方自治理論如何影響地方自治制度之演進加以說明。再 者，將地方自治與地方政府作一區別，釐清兩者之間的差異，以避免「有 地方政府等於實施地方自治」之錯誤觀念。我國憲法中明文保障地方自治 ，但觀諸臺灣地區實施地方自治四十多年，或受限於政治因素，屢以行政 命令作為實施依據。由於行政命令可隨中央或上級政府之意更改，因而使 得地方自治權限屢受侵剝，論者每以「中央集權又集錢」來形容。是以健 全地方自治，完成地方自治法制化及確實改進地方自治制度的呼聲四起， 本文將檢討因地方自治未落實而產生的之各種問題，並對地方自治法制化 問題做一歸納，以暸解省縣自治法產生之背景。省縣自治法的誕生，使臺 灣地區的地方自治邁入了新的里程碑，但此法公布施行後，除了完成法制 化以及「省長民選」之顯而易見的效果之外，似乎並未能完全解決以前地 方自治的種種問題，以及使地方自治發揮應有的功能。本文將探究其中有 礙地方自治功能發揮之處，並嘗試提出建議，以期健全地方自治法制，使 地方自治功能發揚光大，進而帶動國家整體的進步。本文研究建議，1. 關於自治事權的劃分，應以事權之性質、種類加以劃分，而非以地域來區 分。2.關於自治組織方面，由於縣市政府與鄉鎮市公所組織規程準則皆由 省政府所擬定，省政府在擬定此二規程準則時，應做彈性的規定，使地方 可依當地環境靈活運用。3.在自治財政方面，地方自有財源比例並未明定 ，為保障地方財政自主性，將來應在省縣自治法中明定地方自有財源比例 。再者，為避免中央以補助之名而行干預地方之實，補助與統籌分配制度 應儘速制度化。4.在自治監督方面，似乎可考慮將自治監督之章名改為「 中央與地方之關係」， 因為中央與地方之關係，隨著時代潮流與社經環 境之變遷，不再只是單純的監督關係。中央對地方還有諮詢、服務等關係 ，若僅以監督來看待中央與地方之關係則不僅過於狹隘，且容易因為過於 強調監督反而形成過分干預。5.省縣自治法對於地方人民權利的規定，與 以前相比，顯見充實。但是，相關的法律如創制複決法、資訊公開法等， 均尚未問世。是以中央政府應加速立自治法的規定形同具文。

臺灣公民團體監督立法院的行動並不罕見，早在1989年就有公民團體發起立委評鑑的活動，然而學界未曾對此做過系統性的研究。2007年公督盟正式成立後，自第七屆起，公督盟每會期結束後定期公布立委評鑑，引發民眾與不少朝野立委的重視，但也引起名列待觀察名單立委的反彈。本文有兩個層次的研究問題，首先，公督盟究竟如何做評鑑以及他們怎麼看立委評鑑這件事，本文除了分析公督盟的檔案資料外，也深度訪談其成員。公督盟做評鑑的目的希望為選民篩選出好立委，淘汰劣立委，也希望透過監督推動立法院更加透明開放。公督盟實際上在評鑑過程相當嚴謹，卻一直受到國民黨立委的抵制。然而，解決資源有限與強化質化評鑑是公督盟未來急迫的目標。 　　其次，什麼樣特質的立委較為關心立委評鑑？立委又是如何去看立委評鑑？為了解答本研究問題，本文使用質化的深入訪談以及量化的調查研究兩者混合的方法進行分析。在質化分析上，作者發現：國民黨立委普遍對公督盟持有敵意，民進黨立委則較為友善；此外，立委不分藍綠對評鑑指標過於量化表示不滿；同時，個人形象以及連任考量是影響立委關心評鑑的主因，因為選舉時可以加以宣傳政績；不過，立委評鑑看似使許多立委對立法問政較為積極認真，但不少立委卻是以做業績方式應付評鑑，諸如增加提案量、質詢次數以及高出席率等。而在量化分析上，統計模型顯示，區域立委、民進黨籍、重視立法問政、高教育程度以及女性的立委較為關心評鑑；而民進黨籍立委以及女性立委則較積極提供評鑑資料給公督盟；最後，立委關心評鑑的程度與其評鑑成績表現有正相關關係。總結來說，這些發現均說明了公督盟對立委的問政行為多少產生影響力，後續效應值得學界繼續追蹤研究。 / The NGO’s activities of supervision on the Legislative Yuan is not rare in Taiwan. As early as 1989, there were campaigns called “legislator-evaluation (hereafter ‘LE’)” held by a few NGOs. However, there are scarce systematic researches on it. In 2007, many NGOs allied into an alliance called “Citizen Congress Watch, CCW”. Since the 7th term, the reports of LE were regularly published by CCW after the end of each session. The reports of LE not only attracted the public and the legislators’ attentions, but also received serious criticism from legislators listed on the ‘watch-list’. This thesis has two levels of research questions: First level question is how the CCW conducts and treats the LE. I analyzed the archives and interviewed with the members of CCW to understand how and why they conducted the LE. The purposes of CCW are not only to filter out excellent legislators and to eliminate infamous legislators through LE for the electorate, but also to promote the transformation of Legislative Yuan to more transparency by supervision. Actually, the process of LE is rigorous, but the CCW still confronts the KMT legislators’ boycotts. However, under the situation of limited resource, it’s CCW’s urgent problem to solve and to reinforce the qualitative indicators. 　The second level questions intend to discern the characteristics of legislators more concerned about the LE, and how the legislators regard the LE. I combined the methods of in-depth interview and survey on legislators and their assistants. From the in-depth interview, I have several findings: First, because of suspicion on the CCW’s stand towards to the DPP, the KMT legislators are hostile to the CCW; in contrast, the DPP legislators are friendly to it. However, both the KMT and the DPP legislators are unsatisfied with the ways of conducting LE because it overly weights on quantitative indicators. In addition, the reasons legislators care about the LE is mainly due to their values on personal image and re-election considerations. Last, it seems that legislators had become more actively participating in the legislative process because of the LE. Actually many legislators purposefully cope with it by “upping grades”—the number of proposals, interrogations, and the attendance rates were magnified or boasted by the legislators. Also, my hypothses are verified. From the statistic model, it shows that district legislators, the DPP legislators, those who emphasize on legislative affairs rather than constituency service, and the females, are more concerned about the LE. Besides, the DPP and the female legislators are more willing to offer documents for LE to the CCW. In addition, there is a positive relationship between the degrees of legislators’ concern and their grades of LE. In conclusion, these findings imply that the CCW has more or less influence on legislators’ legislative behaviors. It worths conducting follow-up studies in the future.

We employ S&P 1500 firms from 2000 to 2013 to investigate how female directors affect firm value. We explore two possible channels, the monitoring effect and the risk management effect, through which female directors can have material effect on firms. While the prior research shows a negative relation between female directors and firm value, we find that such a relation diminishes in the post-SOX period (2004 to 2007). More importantly, female directors enhance firm value in the crisis period (2008 to 2013). Our findings suggest that the way female directors affect firm value changes depending on the external environment. Female directors benefit firms mainly by monitoring in the post-SOX period but by risk management in the crisis period.

我國地方自治從民國三十四年台灣光復後，政府致力推動基層建設，著手辦理各種地方公職選舉，以落實地方自治。惟省縣自治通則因大陸失守，遲未通過，其下位階之省縣自治法亦無法頒佈，故歷年來，地方自治行使之主要法源多賴於各種行政稅率。此一現象所衍生出之問題為法治位階存疑、地方自主意志無法充分表現、命令授與之方式不受議會監督，無法反應真正民意。民國七十七年解嚴後，此諸般現象益受重視，故民國八十一年，配合戡亂終止、增修憲法第十七條，賦與地方自治明確之法源歸屬，使我地方自治邁入新紀元。 雖係如此，但現存之諸多問題仍待解決，目前我政府係屬四級，其各級政府間之互動關係，本文將採行政監督之角度控討之，因行政係政府運作中之主要權力來源，扮演事前積極主導之角色，在二十世紀之福利國家，尤為重要，但亦因其積極性，在發揮效率的同時，極易形成濫權，而有違政府為民服務之職責，故其監督系統之探討，尤為重要。 然探討監督之同時，尚須並重地方政府之自主性，因我為單一國，而非常時期行之已久，是以相較一般國家，難免權限較為集於中央，故在探討各級政府間行政監督體系之同時，如何提昇地方自主，尤為重要課題。亦即在效率與民主之兩難中，力求其平衡點。至行政監督所濊及之層面，本文擬從組織、人事、財政及政策以探討之。在章節安排上，擬分八章以論述之。 第一章緒論，著重研究動機、地方政府類型化及本文分析架構、研究方法、研究設計殳研究限制。第二章介紹各主要國家地方政府之組織架構，以觀我組織調整及員額編制、區劃之調整。第三、四章探討人事監督，分從考選分發、任免遷調、公務倫理、考核獎懲、人力發展、待遇福利、退撫資遺等以論之。第五章為財政監督，首言財政管理程序之監督，次為稅課及稅外收入，再為公共支出、公有財產及其他之監督。第六章為政策監督，主要探討我各級政府間權限之劃分及地方政府之政策系絡，再經由政策規劃、列管以觀其監督情形。第七章係研究假設之檢證，就本文所提出之各項假設，經由問卷分析以為比對。第八章結論，針對以上各章之研究發現，提出具體建議。試圖對轉型期中之我國地方體制所待解決之問題或即將面臨之諸之因難，有所頁獻，以盡學術上綿薄之力。

地方立法機關與地方行政機關乃係地方政府兩大機關，地方制度法亦以眾多條文規範兩者之權責範圍、制衡。由此可知，府會互動關係實為地方制度之核心內容，且為地方政治之樞紐。若地方立法機關能依循法定之程序，進行質詢及法案與預算的審議，地方行政機關亦能遵照議會之決議執行政策，兩者皆各守分際，彼此尊重，府會之間能良性互動，地方事務即能順利推動，但因現階段地方政府採取「仿總統制」之設計，地方首長與民意代表成員均各由地方居民直接選舉產生，各自擁有獨立的民意基礎，兩者地位平等，各司其事，互不相屬。然兩權之間又缺乏客觀而具強制力的仲裁機構，如雙方缺乏自制力與妥協精神，府會衝突的潛在因素隨時都會被激發。然無論已廢止之省縣自治法、直轄市自治法，或現行之地方制度法，基本上都是採「上級自治監督機關」協調的機制，亦即由上級地方自治監督機關本其職權，矯正其違法、督導其失職及杜絕其弊流。在實際運作上，由於政黨派系的滲透，不但不能順利化解決衝突，反而往往更加劇衝突，顯示我國社會文化結構上習慣以政治妥協手段解決爭議，而不願訴諸法律制度，交由客觀司法機關解決職及杜絕其弊流。本文藉以引介外國法制，藉以司法程序解決府會衝突，希望為我國府會衝突尋找另外一個出口。

職業災害調查係為勞動檢查之一環，係發生重大職業災害後，所執行之行政調查，為判斷重大職業災害過失責任關係、分析事故發生因素、防範再度發生之預防措施，不僅可以讓勞工及其家屬了解職業災害事故始末，也可透過調查報告書讓有過失責任者受到應有之懲罰，對受職業災害之勞工及其家屬可謂非常重要。職業災害調查通常具備強制性行政調查權，但在調查過程中，並無權限封鎖重大職災現場來保持證據的完整性，本文將探討目前職業災害調查制度之成效？以及目前法院對職業災害調查報告書之見解為何？此外並探討美、日兩國之職業災害調查制度？以上為本文探討重點。 本文發現我國職業災害調查制度雖有不足之處，但目前勞動法令授與勞動檢查員強制性行政檢查權、停工權…等權限，已賦予執行職業災害調查之基本權限，規劃出職業災害調查制度的雛形，本文認為目前雖有不足之處，但已能處理大多數的重大職業災害案件，至於勞動法令是否應讓勞動檢查員，於發生重大職業災害下，得執行特別司法警察官權限進行調查的問題，本文綜觀美、日兩國制度及相關文獻後，認為目前尚不需授與特別司法警察官權限，但必須要加強勞動檢查員與警察、消防機關之職務聯繫及協助，並賦予勞動檢查員行政封鎖之權限，使職業災害調查制度更加完善，能夠妥善處理每一件重大職業災害案件。並提出下列建議： 一、建立職業災害事故現場的行政封鎖制度 二、加強與其他機關的職務協助關係 三、縮短雇主通報義務時間 四、強化專業分工與在職訓練 五、釐清勞動派遣之雇主關係 六、加強雇主預防責任

沙氏法是美國在經歷一連串包括安隆、世界通訊等知名企業在內的財報不實醜聞後，為重建投資大眾對公開發行公司財報及美國證券市場的信心，迅速於2002年7月30日頒佈之一項企業革新法。綜觀其中66項條款，引發最多爭議、且對所有公司影響最大的首推404條款。該條款要求管理階層與簽證會計師評估公司與財務報導有關之內部控制制度其有效性，而爭議的重點主要在其實施方式和高遵循成本。 本研究透過個案研究，以深度訪談與問卷調查的方式，瞭解個案公司為遵循沙氏法404條款而推動之專案其組織架構與施行程序，同時蒐集公司主管及員工之意見，以分析實施效益並提出建議。 研究發現，33.34%的受訪者認同公司遵循沙氏法404條款所獲得的效益大於成本，17.34%反對，49.33%持中性看法。受訪者除認為實施沙氏法專案有助於強化同仁的風險意識、引導公司重新檢視與財務報導有關之內部控制制度，並將作業程序標準化、提升內控品質與財報可信度、遵循集團政策外，同時認為沙氏法專案有改善的空間，尤其在整合公司現有的風險控管機制、簡化測試流程及對測試文件的要求等方面。 誠如個案公司財務長所重視的“塑造企業文化”，沙氏法404條款強調的是“由上到下、以風險為基礎”，因此，樹立正確的在上位者之語調與表態極為重要，尤其是董事會、執行長和財務長，必須全力支持，建構具成本效益且符合沙氏法404條款的測試架構，以評估與財務報導有關之內部控制，進而確保財務報導之可靠性。 / After a whole series of financial scandals, such as Enron and WorldCom frauds, the US government swiftly declared the Corporate Reform Law on July 30, 2002, i.e. the Sarbanes-Oxley Act of 2002 (“SOX”), aiming to restore investors’ confidence in financial statements of the public companies and the US security market, as well. Among 66 sections in total in SOX, the most contentious aspect, which has also made significant impacts on companies, is Section 404 (“SOX 404”) requiring management and the external auditors to assess the effectiveness of Internal Control over Financial Reporting (“ICFR”). The key point of contention is its stringent implementation and high compliance cost. In-depth interview and questionnaire survey methods were adopted in this case study to explore how the researched company (“the Company”) implemented its project in response to SOX 404 and then to have a detailed analysis based upon the answers and comments obtained from the interviewees and the questionnaire respondents. Suggestions are made at the end of the study. The study finds that 33.34% of the respondents agreed with the view that compliance with SOX 404 generates greater benefit than cost to the Company, while 17.34% were against it, and 49.33% remained neutral. Despite the fact that abiding by SOX may enhance the employees’ risk awareness, guide the company to reexamine its ICFR, add more credibility of financial reports, and conform to Group policy etc., both the interviewees and the respondents consider that there is room for improvement as far as SOX 404 project is concerned. For example, a full integration of the existing risk management mechanisms and also a great simplification of testing procedures and documentation requirements. Just as the CFO of the Company highlights the importance of molding enterprise culture, SOX 404 is also top-down, risk-based oriented. As a result, it is essential to set the right tone at the top. The Board of Directors, CEO, and CFO must give their full support for building a testing framework, which is cost-effective and keeps to SOX 404. By doing so, ICFR can be accurately assessed, and the reliability of financial reports can be virtually assured.

他國低估匯率造成貿易嚴重扭曲問題近年來越發受到重視，而美國國會為解決主要貿易對手國長期壓抑匯率以提升出口競爭力，導致美國貿易赤字不斷上升之問題，遂陸續提出諸多匯率改革相關法案，期望以具體之制裁手段防止他國持續刻意壓低匯率。 本文先以美國現行法案──1988年匯率與國際經濟政策協調法案作為出發點，探討美國現行法案之不足，以點出美國國會為何認為有於後續改革法案中加入制裁手段之必要，並得出2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案此二法案所提倡之將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼，為國會多數支持之手段。再以經濟學及國際貿易法學之分析連貫後續討論：匯率低估是否等同對進口課徵關稅並對出口提供補貼？2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案欲將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼，是否符合WTO有關補貼之規範？前者以Staiger及Sykes兩位學者使用之兩國兩財模型作為討論主軸，後者則以補貼三要件──「財務補助」、「受有利益」及「特定性」加以檢驗。最後皆得出匯率低估僅在特定之情況下始可能構成補貼之結論。 惟在研究過程中，本文發現若僅單憑國際貿易法學之角度去解析匯率低估是否構成補貼，將受法律文字之主觀影響而導致某些謬誤產生。為解決此一問題，本文乃提出以經濟學之分析輔佐國際貿易法裁決之建議，以期能提升國際貿易法裁決之客觀性與公平性。 / The serious trade distortion problem caused by currency undervaluation has given rise to more and more attention. The United States also faces the increasing trade deficit problem caused by some major trading partners that manipulate the value of their currencies in relation to the United States dollar to gain export competitive advantage. The U.S. Congress thus brings up many currency exchange rate reform acts, hoping to use the specific sanction policies to prevent other countries from intentionally depressing exchange rates consistently. This article starts from the U.S. currency act in force──Exchange Rates and International Economic Policy Coordination Act of 1988 to discover the insufficiency in order to point out why the U.S. Congress consider it necessary to put the sanction policies in follow-up currency reform acts. We then conclude that the policies that brought up by "Currency Reform for Fair Trade Act (2010)" and "Currency Exchange Rate Oversight Reform Act of 2011" to deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies come out in favor of the majority of the U.S. Congress. Follow up we use the analysis of the economies and international trade laws to link the following discussion: is the currency undervaluation equals to import tariffs and export subsidies? Are the policies that deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies consistent with the WTO’s subsidy regulations? The former one is discussed with the "two countries and two goods model" brought up by Staiger and Sykes while the latter one is examined by three elements: "financial contribution", "benefits" and "specific". The answers are both that the currency undervaluation will be contervailable subsidy in some very specific cases. However, during this research, we find out that if just use the view of international trade laws to analyze whether the currency undervaluation is a contervailable subsidy, we may be affected by the literalism and make mistakes. To solve this problem, we recommend that using the analysis of economies to support the ruling of international trade laws, hoping to increase the objectivity and fairness.