我國於2005年時，為促進我國公司治理之發展，提升股東行使表決權之便利性以鼓勵股東參與股東會之議決，落實股東民主與股東行動主義之精神，並因應我國上市櫃公司股東會開會日期過度集中之問題，引進於國外行之有年之通訊投票制度，使股東除得選擇親自出席或委託他人出席股東會外，尚得選擇使用書面或電子投票方式行使表決權，立意甚為良善。然此制引進至今，實務上自願採用之公司甚少，使此制度之優點無法充分發揮。 　　為檢討我國通訊投票制度使用率偏低之問題，本文先自公司治理原則之觀點，探討股東參與對公司治理原則而言之意義，並建立通訊投票制度與公司治理原則之關聯，突顯通訊投票制度之價值。其次，介紹美國、英國、日本、歐盟等之通訊投票法制與實務運作情形，以了解國際脈動、發掘我國制度之現存問題，並藉由國外實施通訊投票制度之經驗，反思我國通訊投票制度未來之發展方向。 　　另就我國通訊投票之法制與實務部分，與股東資訊權有關之規範，如我國召集通知之發送或公告時點、召集通知之記載與臨時動議、召集通知之電子化、議事手冊及會議資料之製作與周知方式等，應朝更透明化之方向發展，並應使股東得以更直接之方式獲取相關資訊。另一方面，亦應使符合一定條件之公司負有提供英文版召集通知與議事手冊之義務，以利機構投資人妥適行使表決權。 　　其次，就通訊投票之規範上，公司法第177條之1與第177條之2之規範內容，有諸多過度遷就股務作業之規定，有所不妥，書面或電子投票之方式與作業程序規範密度亦有不足。另在電子投票制度上，未能顧及電子投票方式之即時性與互動性，僅採「事前的」電子投票制度，亦過於保守。此外，與通訊投票相關之制度，如分割行使表決權制度、董監候選人提名制、股東提案權制度等，亦宜一併檢視。 　　本文認為，為符合現今國際潮流、提升我國公司治理、促進電子投票制度之使用，前揭我國規範之未盡之處，未來皆有進行全盤檢討並加以修正之必要。

《電子支付機構管理條例》自2015年2月實施後，陸續有相關子法作為補充。2015年底，金管會目標台灣非現金支付要在5年內達到52%，因此2016年被稱為｢支付元年｣。推廣線上支付最重要的除了市場動向外，莫過於法規的設置，因此本文探討目前的法制是否足以因應如此新興產業的需求，從進入門檻監理、消費者保護與產業發展三大個面向討論現行法規，並剖析是否有檢討之處。 由法制面審視我國對支付產業進入門檻的規定，反映了產業的競爭與發展的機會。而消費者的使用經驗是支付產業最佳的廣告，尤其支付系統多由小額且龐雜的交易組成，一旦紛爭發生，使用者大多自認倒楣，因此具有完備的防止糾紛或詐騙機制、資訊安全規範，產業才能永續發展。 / Since the implementation of the《Law on the Administration of Electronic Payment Institutions》in February 2015, the related regulations have been supplemented one after another. By the end of 2015, Financial Supervisory Commission set the target for non-cash payments in Taiwan to reach 52% of the total transaction within 5 years. So 2016 is called "the first year of payment". The most important thing promoting online payment is not only market trends, but also the establishment of legal system. Therefore, this article examines whether the current legal system is sufficient to meet the needs of such emerging industries, From entry barriers and supervision, consumer protection, industrial development, the three-oriented discussion of existing laws and regulations. From the legal point of view of Taiwanese payment industry entry barriers, it reflects the competition and development opportunities. The consumer experience is the best advertisement of payment industry. Especially the payment system is composed of small amount and complex transactions, once the dispute occurs, most users claim to be unfortunate. So there is a comprehensive mechanism to prevent disputes or fraud, information security norms, industry will be sustainable.

科学研究費補助金 研究種目:基盤研究(C)(2) 課題番号:08837010 研究代表者:村上 京子 研究期間:1996-1997年度

本研究旨在探究以可解碼英文故事書(decodable storybook)為主的英語教學，對低年級英語低成就學童的影響，特別是在此補救教學方案下，學童早期英語閱讀能力及學習態度之改變及表現，並探討造成其改變的可能原因。本研究分兩階段進行，第一階段先進行小規模的預試研究作為正式研究之準備，目的在測試選用的英語可解碼故事書做為教材是否適切、教學活動是否可行，並根據初探結果規劃正式研究。第二階段的正式研究，根據第一階段的結果改良部分測驗、增加閱讀讀本、以及增加教師訪談等質性資料，以期進一步探討此補救教學方案對於學童早期閱讀能力及學習態度的影響。 在正式研究中，研究對象為台北市某國小英語攜手班(補救教學班)之五名二年級學習低成就學童（學業表現為後15%至20%）。研究者選擇Scholastic Company所出版的某系列分級可解碼英語故事書之第一套部分冊數作為讀本，搭配由整體到細部的架構理念設計課程，發展出適合本校學童的補救教學方案，將字母拼讀技巧訓練融入自然有趣的閱讀情境中。 本研究為行動研究，透過以質性為主的資料蒐集法，包含課室錄影錄音觀察、訪談、多方文件彙集及前後測評量，來進行研究結果之分析詮釋。學童每週均接受一次教學(每次三節課，共120分鐘)，共持續十六週。經過一學期補救教學後，對照學童前後測評量及各種質性資料分析，發現學童在字母認讀、單字辨識、單字拼讀及學習態度上均有正向改變。本研究也發現，使用可解碼故事書的內容來設計閱讀及自然發音教學活動，的確有助於低成就學童早期閱讀能力及內在動機之提升。本研究之結果及教學建議可供未來國小補救教學之參考。 / The purpose of this study is to examine the effect of decodable storybook instruction on the early reading performances and learning attitudes of Taiwanese EFL lower-grade underachievers in an elementary school in Taipei. An attempt is also made to explore the possible reasons for any improvement among the underachievers’ with respect to this remedial program. The present study was conducted in two stages. A small-scale pilot study was implemented as a preparation for the formal study in advance. The purpose of the pilot study was to investigate if the reading text of the selected storybook series is appropriate for underachievers, the feasibility of the decodable storybook instruction and the effects of the instruction on learners’ early reading ability and learning attitudes. Afterwards, the formal study was revised in modifying some test words as well as the scoring procedure on the early reading assessments, adding more reading materials and qualitative data sources such as teacher interviews. In the formal study, the participants are one remedial English class of five second graders (whose academic performances were at the bottom 15% to 20% of the grade). The curriculum was based on the contents of a commercial series of decodable story books—Clifford Phonics Fun Reading Program—pack one. The researcher adopted the framework of whole-to-parts phonics instruction to integrate reading activities and phonics training in an interesting and meaningful reading context. A variety of reading activities integrating four skills were designed and based on the content and topic of the storybooks to rouse learners’ interest. Decodable CVC words embedded in the story series were then explicitly taught to learners to apply letter-sound knowledge in their reading process. This study triangulates action research with qualitative data using classroom observations (video or taping), interviews, assessment records, and document analysis. Data analysis interprets the study results. After the sixteen weeks of remedial instruction, a comparison between the results of pre-tests and post-tests showed some changes in learners’ early reading ability, including letter-sound recognition, word recognition and visual blending, as well as a positive change in learning attitudes. The other findings were as follows. (1) Multiple teaching activities generated from the decodable story book can be beneficial to learners’ early reading ability and learning motivation. (2) The decodable story book is an effective language learning medium for learners to apply their decoding skills as well as to provide them with an interesting reading context to lower their anxiety in learning English. Based on the findings, a number of suggestions and pedagogical implications are provided for EFL elementary school teachers and further studies in the remedial instruction field alike.

本國為因應2018年亞太防制洗錢組織（APG）相互評鑑事宜，相關單位陸續參照國際規範，如防制洗錢金融行動工作組織（FATF）2012年發布之「防制洗錢及打擊資恐與武器擴散國際標準40項建議」、巴塞爾銀行監理委員會(BCBS)2014年發布之「健全有關防制洗錢及打擊資恐之風險管理」文件等，以及他國作法進行有關防制洗錢及打擊資恐法制規約、監管措施及自律規範等之修正，並促請義務機構強化執行，以期順利通過第三輪相互評鑑。 銀行向為洗錢及資恐犯罪喜好之金流管道，基於銀行提供之金融服務具安全性、便利性及多元化、全球化等優點，不僅吸引一般金融消費者與銀行緊密往來，亦同時受到不良分子之青睞，致金融體系資源易遭不當利用。銀行為金融體系之核心主體，負有防制洗錢及打擊資恐之義務與責任，本文爰就銀行業防制洗錢及打擊資恐實務切入，針對本國銀行應採行之因應措施基本架構進行探討。 本文將先介紹FATF之評鑑流程及方法論，以立下銀行進行防制洗錢及打擊資恐工作之目標，復就達成前開目標為方向，引述金融機構防制洗錢及打擊資恐機制之國際標準，繼而回歸國內外對銀行實際作為之法規要求，試行建構銀行防制洗錢及打擊資恐基本機制，末則就銀行於執行面可改善空間提出重點觀察建議。 隨著工業4.0、Bank3.0及Fintech（金融科技）之快速演進，銀行客戶樣貌及交易型態正在改變，健全防制洗錢及打擊資恐機制是所有銀行業共同面臨之進階版挑戰，本文謹提出銀行機制基本實務報告，俾作為開展細緻化措施之參考。另本文為一般性原則之探討，並非針對特定機構主體之描述，併此敘明。 / For the Mutual Evaluation which will be conducted by the Asia/Pacific Group on Money Laundering (APG) in 2018, basing on the following consulting international norms, such as “International Standards on combating Money Laundering and the Financing of Terrorism & Proliferation (The FATF Recommendations)” published by Financial Action Task Force (FATF) in 2012, “Sound management of risks related to money laundering and financing of terrorism” published by Basel Committee on Banking Supervision (BCBS) in 2014 and foreign advanced practices, the Taiwan authorities have amended the legal system, laws and regulations, supervision measures and self-disciplines referred to Anti-Money Laundering (AML) and Counter-Terrorism Financing(CTF). Meanwhile, every relevant entity is enhancing the prevent measures and internal control on AML/CFT (Counter-Financing of Terrorism) as well. The satisfactory result of the Third Round Mutual Evaluation will be expected. As people know, the banks are always the favorite cash flow channel of money laundering and terrorism financing, since the banks provide the financial services with advantages of safety, convenience, diversification and globalization, etc. Both general financial customers and criminals on ML/FT are attracted to make transactions with the banks. Thus, the financial system’s resources could be utilized improperly. Due to the role of the core of financial system, the banks should take the responsibility and bear the liability of Anti-Money Laundering and combating the financing of terrorism. In this paper, the primary framework on AML/CFT of domestic banks will be outlined according to the real practice. First, this paper has an introduction of mutual evaluation process and methodology in order to set the goal related to AML/CFT of the bank. Next, the model practices of international standards are presenting to achieve the goal for references. Then, this paper will focus on domestic and foreign regulatory requirements on banking, and try to construct the bank’s primary internal system of AML/CFT. Finally, there are some observations of the bank’s performance related to this issue. With the rapid evolution of Industry 4.0, Bank 3.0 and Fintech, the customers’ financial behaviors and transaction types are changing. Therefore, to keep sound internal system of AML/CFT is an advanced challenge to all the banks. This paper is trying to set a primary framework on AML/CFT of domestic banks, and to be taken reference for banks to start developing appropriate prevent measures. In addition, the statement of this paper is an approach to general principles, not indicating any specific institution.