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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

從法律觀點論台灣音樂產業在中國大陸之保護與發展 / The intellectual property protection and development of Taiwan music industry in china: a legal perspective

楊珮琪, Yang, Pash Unknown Date (has links)
由於數位化科技、盜版等因素影響,台灣音樂產值逐年驟減,產業步入寒冬。面對中國大陸越來越富裕的十三億人口、對於娛樂文化等資訊需求直線上升的廣大消費市場,全世界的音樂廠商彷彿看見曙光,積極搶進中國,台灣音樂相關從業人員亦紛紛移往彼岸尋求生路。雖然兩岸音樂交流頻繁,然而台灣音樂廠商面對中國大陸陌生的行政、司法體制與繁複的異地法律,產生諸多佈局大陸、保護智慧財產權與解決紛爭的疑難。身為中國大陸流行音樂最主要的輸入源頭,我們自無法置身事外,而有必要對於中國大陸音樂產業法制環境做一深入的探討,從產業角度檢視現有智慧財產問題並提出對策。本研究首先從中國大陸與音樂產業相關之內國法制做一整體性之探討,釐清中國大陸對於外資進入音樂產業所設下市場進入障礙及審批制度之雙重限制,並介紹大陸音樂集體管理組織之運作情形與兩岸合作之問題所在,最後針對大陸近年來關於音樂著作權重要之法令與司法實務、在大陸解決智慧財產爭端之策略、台灣音樂產業在大陸面臨的智慧財產保護問題深入研究,並試圖提出可行之解決方案。由於中國大陸已成為台灣音樂產業的主要市場,本研究除整理前揭發展趨勢外,並提出給音樂業者與政府部門的建議,希望在極力發展文化創意產業、兩岸邁向經濟區域整合之今日,音樂業者得以妥善保護自身智慧財產,維持台灣為全球華語音樂中心之地位,使音樂產業能夠真正成為台灣文化創意產業重要的一環。 / The industry value of Taiwan music industry declines due to the rapid growth of digital technology and internet piracy. On the other hand, music companies around the world invade China Market for its vast population and increasing market demand. Taiwan music talents are no exception. Though the cross-strait communication in music is frequent, Taiwan music companies are not familiar with the complicated legal and administrative system in China and thus usually trapped in intellectual property disputes. Taiwan is the precursor for China’s popular music and it become a necessity for Taiwan music companies to fully understand the law and regulation about music industry in China and frame the strategy for current intellectual property problems from the industry perspective. This thesis begins with a general introduction and analysis on China’s law and regulation concerning music industry, elaborating the dual restrictions of investment examination system for foreign companies which plan to enter the China market. It will also describe the practice of music copyright associations in China and problems in cross-strait collaborations. The thesis will also discuss topics about important issues on music copyright law and legal practice, strategy of intellectual property dispute resolution, and intellectual property protections with which Taiwan music companies are confronted in China. Feasible solution will as well be advised in this thesis. China has become the main market for Taiwan music industry. This thesis will elaborate the developments of the industry and provide some advices for music companies and government. Culture industry is now the focus of government policy in Taiwan and in China while cross-strait economic integration becomes the trend. Hopefully, Taiwan music companies can, through a well-structured intellectual property protection, stay as the heart of global Chinese music and make music industry an important part for Taiwan culture industry.
42

知識建構導向電腦支援合作學習環境之學習歷程評估研究 / A study on assessing the learning processes of knowledge construction-oriented computer-supported collaborative learning environment

楊森吉, Yang, Sen Chi Unknown Date (has links)
本研究旨在探究學習者在wiki共筆、數位閱讀標註及知識論壇三種不同知識建構導向之電腦支援合作學習環境下,其合作知識建構與問題討論歷程差異,再則這三種不同學習環境是否營造不同知識建構氛圍,以及對支援知識建構是否有所欠缺。最後,針對研究結果提出有效知識建構教學的實施策略與建議。 本研究採實驗研究法,以某國立大學數位碩士在職專班19名研究生為研究對象,分別依序體驗包括wiki共筆、合作式數位閱讀標註及知識論壇三種各具特色的知識建構導向合作學習環境,進行知識建構討論與分享,藉由搜集觀察上述三種學習環境之知識建構歷程討論及成果記錄,進行知識建構及問題解決討論概念編碼後,進行序列分析,依此觀察學員們知識建構演進之歷程,並評估問題討論的互動程度,最後輔以半結構式訪談,與序列分析結果進行交互驗證。 結果發現學員在wiki共筆、合作式數位閱讀標註及知識論壇三種知識建構環境上,共同合作建構產出的知識建構成果均呈現一定品質水準,確實有助於輔助學生之共同知識建構成長。此外,三種電腦支援合作知識建構學習環境中,知識論壇在適當教學設計與學習策略實施下,較能發揮知識建構水準;知識論壇相當適合於問題解決討論;三種知識建構導向之電腦支援合作學習環境,對於完整支援知識建構仍有不足需要強化之處,特別是為促使學員更深入討論,以達更深層的知識建構,需要更好的教學設計與學習策略。 最後本研究根據研究結果,歸納出幾點建議,作為教師在進行合作知識建構教學時,選擇電腦支援合作學習環境之參考,並對未來研究方向提出建議。 / The major purpose of the present study was investigate the learners would have the differences of the progress of knowledge construction and problem discussion, which were under the three different guided knowledge construction in the computer-supported collaborative learning environments, the three learning environments including wiki, knowledge-based annotation learning system, and Knowledge Forum. A secondary purpose of this study was to examine if these three different learning environments would build the variety atmospheres of knowledge construction, and then the deficiency in the computer-supported collaborative learning. Finally, the conclusion drawn above should be proposed the efficient policy and suggestion in relation to the effective teaching of knowledge construction. The method to carry out this study was using an experimental research. The participant in this research were 19 postgraduate students enrolled in executive master of digital systems in one national university. In this experiment, all participants experienced the three different guided knowledge construction in the computer-supported collaborative learning environments in order, each differs from one another, including, wiki, knowledge-based annotation learning system, and Knowledge Forum. Furthermore, all subjects focused on the discussion and shared the progress of the knowledge construction and the results of the accomplishment by searching and observing the above three varied environments. The data of knowledge construction and problem solving were to conceptual encoded and processed the sequential analysis in order to observe the evolution of the progress of knowledge construction of all subjects, and to estimate the level of interaction of problem discussion. Lastly, we used the auxiliary semi-constructed interview and the result of sequential analysis to work with the cross-validation. The findings suggest that the participants produced the conclusions with coordinated knowledge construction which appeared in a certain quality, and this result indeed helped learners to grow-up in the coordinated knowledge construction. Additionally, Knowledge Forum firstly developed well standard under the congruent design and tactic of teaching in these three computer-supported collaborative learning environments. And then Knowledge Forum would be even more proper to discuss the problem solving. However, there is an insufficient part which needs to be strength of the three guided computer-supported collaborative learning environments for the complete computer-supported learning environments, most particularly, to be able to stimulate the subjects would go deep into the discussion in order to achieve the more depth of the knowledge construction, at the same time require the preferable instructional design and learning strategy. On the basis of the findings we sum up the few suggestions: As teacher, this study would be a reference to choose computer-supported collaborative learning environment when teach the coordinated knowledge construction, and then to address the suggestion in relation to the future research.
43

民事調停の進行についての考察 ― 当事者のニーズを踏まえた調停 ―

横路, 俊一 23 September 2020 (has links)
京都大学 / 0048 / 新制・課程博士 / 博士(法学) / 甲第22715号 / 法博第252号 / 新制||法||170(附属図書館) / 京都大学大学院法学研究科法政理論専攻 / (主査)教授 笠井 正俊, 教授 山本 克己, 教授 山田 文 / 学位規則第4条第1項該当 / Doctor of Laws / Kyoto University / DGAM
44

精省後中央與地方權限衝突之研究

林谷蓉, Lin, Ku Jung Unknown Date (has links)
本文旨在探討精省之後的中央與地方於權限所生之衝突。以法制研究途徑,檢視現行法律規範中關於權限劃分之方式及內容,分析其缺失;對於權限衝突之內容、爭點,以文獻分析、歷史研究與比較研究的方法,從相關法律、實務運作與學說見解等角度,進行下述之探討: 一、 從權限劃分制度,探討我國均權制度形成背景( 中山先生對於集權分權 主義的省思)、內涵(權限劃分之原理原則),以及現行憲法關於權限劃分 相關規定,尤其對於造成權限衝突根源的第十章劃分方式與均權理論加以分析並檢討;進一步介紹美國、德國、日本與英國之權限劃分制度與經驗,以作為吾國制度的借鏡與學習。 二、 地方自治是否為憲法保障之制度,將影響地方自治團體與國家間之關 係,及其運作與呈現方式。藉由探討地方自治之憲法理論,明瞭地方自治的意義、本質、保障之重要性,以及地方自治團體的任務與高權,進而對照並分析我國地方自治法制化歷程,方能理解地方自治在我國因實踐經驗與程度之不足所造成今日中央與地方衝突之時空背景。 三、 對精省後中央與地方權限衝突中最具代表性的四大面向-自治事項與委 辦事項之釐清、立法權、人事權與財政權,深入分析現行法制的規範缺 失、明白實務操作之情形與落差,並探討學說爭議,以發現衝突所在。 (一) 、自治事項與委辦事項之釐清部分: 從憲法、地方制度法與專業法律中關於權限劃分之規定加以析論;自治事項與委辦事項的定義、意義,在學說與實務的看法與相關問題均加以分析,繼而提出判斷標準,再從其影響範圍肯定區分兩者之必要性。 (二) 、立法權限之衝突部分: 認識立法權體系與內涵,探討其與中央立法權之範圍、界限與法律位階之爭議;自治監督引發之衝突常為造成中央與地方施政受礙或關係破劣之因,故監督之方式與實施,以及救濟管道,均為探討所在。 (三) 、人事權限之衝突部分: 最大爭議為中央一條鞭體制的專屬管轄問題,故而將一條鞭制度之意義、由來、實施與適用範圍、與地方行政權之爭議先予以釐清,再反省改進之道;並介紹我國人事權之沿革,從三個時期(自治綱要、自治二法、地方制度法)之法制加以分析;探討人事權今日爭議的處理與解決機制,並從最具爭議代表的警察人員的任免與遷調、消防人員之人事管理與體制問題、政風人員考核與懲處問題等深入析論。 (四) 、財政權限之衝突部分: 財政為庶務之母。今日財政爭議不免因中央本位主義心態,不重視地方分權而造成,故須正視地方財政分權的價值。從中央與地方財政權之規範法源,探討財政收支劃分法的理念、演進與內容。對於當前財政權衝突問題分別由收入、支出與調整面深入剖析,其中對於課稅權之設計、造成地方財源困窘因素、統籌分配稅與補助款本身的問題與爭議,尤為探究重點,並呼籲建立正確之財政分配理念以為解決財政權衝突之基本理念。 四、 嘗試對於精省後中央與地方權限衝突類型化,藉由近年爭議最具代表 性,且受矚目之案例(里長延選案、健保釋憲案、地方民意代表費用支給及村里長事務補助費補助條例與地方自治權之關係、中央與地方在教育權限之衝突、各級地方選舉委員會為隸屬中央選舉委員會之疑義、財團法人許可設立及行政監督與管理的問題、公益彩劵發行權之收回中央爭議、台北市擬定之「台北市資訊休閒服務業管理自治條例」與台北縣原擬定之「台北縣民宿輔導管理自治條例」的「核定」問題)共通性歸納為「中央函令與地方立法權限衝突」、「中央立法與地方立法並執行衝突」、「中央立法並執行與地方立法並執行衝突」與「地方先立法,中央後來居上立法權之疑義」四大類型。深入分析衝突原委,並提出己見。 五、 自美國、德國、日本與英國之解決機制作為借鏡與參考,尤重視自治經 驗相仿的德國、日本的法制;主張權限衝突之解決當有事前之預防機制與事後解決機制的處理,前者乃治本之道,須從檢討並健全法制著手,且須重視地方有效參與;後者為必須及時建立之機制,鑑於我國已有的機制基礎,提出行政爭訟與權限爭議調解委員會雙軌制的新思維,以及強化爭訟途徑的構想。 六、 綜合四大面向的研究心得,以期發現造成中央與地方權限衝突的「五大 衝突原因」----自治事項與委辦事項難以釐清、地方自治意識之覺醒與高漲、政黨因素、監督法制未成熟與欠缺落實大法官揭示事前參與機制研究等,作為探討衝突問題後之研究發現並提出能預防衝突又解決衝突的具體建議;以「三大建議」----權限明確劃分與精緻化、建設中央與地方參與夥伴關係、衝突解決爭訟機制之強化,作為本文探討精省後中央與地方權限衝突心得之建議。
45

保險爭議仲裁之研究

洪貴茹 Unknown Date (has links)
由於過去曾有少數論文提及保險爭議之處理方式,但隨著保險實務運作日趨靈活及仲裁法之修改,對於有關保險爭議仲裁卻少有文章論述或論述不深。 本篇論文主要在闡述仲裁制度地運作下,保險爭議如何圓滿迅速地解決。因此本文將首先介紹各種解決爭議的方法,如:申訴、協商或和解、調停或調解、仲裁、訴訟及其他爭議處理方法。再者,討論仲裁協議中有關仲裁協議之形式要件及提交仲裁用語之各項疑問。進而討論保險爭議仲裁制度運作時,可能面臨提交仲裁範圍為何、保險契約仲裁條款是否構成書面合意之仲裁協議及保險契約仲裁條款究竟可拘束哪些對象等等問題。並蒐集國內外之保險仲裁條款,加以分析、評論其優劣。最後於結論時,說明保險公司應如何妥善處理爭議,以及哪些險種適合利用仲裁排解紛爭,如何訂定保險爭議仲裁範圍較妥適,並於論文節末建議相關機構努力之方向。 / There were used to a few papers or articles studying in the insurance dispute resolutions in past years. As by Arbitration Act has modified creatively in 1998, a lot of insurance companies have begun to manage claim arguments between insurer and insured to Arbitration; however, few articles discuss in relating to insurance dispute arbitration or just refer it but not deeply enough. The objective of the paper is to explain how Arbitration to resolve insurance disputes perfectly and fast. First, this paper introduces some usual dispute solutions, for example: complaint, negotiation or compromise, mediation or conciliation, arbitration, litigation, and alternative dispute resolutions. Second, talking about how parties of the insurance contract make an effective arbitration agreement? What conditions should be fulfilled? What words used to refer to arbitration may fear of contradiction? Third, researching materials relating to the problems of insurance dispute arbitration, including what kinds of disputes are sued to refer to arbitration? Does the insurance arbitration clause constitute an effective arbitration agreement with mutual agreement? Whom an arbitration agreement is binding upon? Fourth, the paper analyses domestic and foreign insurance arbitration clauses, at the same time, tries to discuss their advantages or disadvantages. At the end of this paper, suggesting how the insurance company resolves insurance disputes, analyzing what kinds of policies are sued to arbitration, how the insurers to make useful and effective insurance arbitration clauses and how all the parties to make an effort to insurance dispute arbitration.
46

WTO資訊科技協定(ITA)之研究:科技發展下ITA產品範圍的爭議與解決 / Information technology agreement (ITA) of the WTO: Product coverage, dispute settlement and technological development

曾顯照, Tseng, Hsien Chao Unknown Date (has links)
WTO「資訊科技協定」(ITA)於1996年底通過後成效彰顯,為多邊貿易體系部門別自由化方案之典範。然而當前快速的科技發展帶動新興資訊科技產品持續問世,以致該等產品究否屬於ITA通過當時所規範零關稅之產品範圍產生爭議,問題殊值深究。ITA生效以來首宗爭端解決個案即屬適例。按該案係我國、美國與日本於2008年間共同指控歐盟在機上盒、多功能事務機與液晶顯示器等三項資訊科技產品之課稅措施,違反WTO關稅減讓之規範。WTO爭端解決機制如何就科技發展實況解讀ITA產品範圍,對於ITA未來的執行成效具關鍵地位。 有關前揭個案之WTO適法性研究,本文認為WCO/HS公約稅則歸列見解可為參據,另可依據維也納條約法公約(VCLT)第31條與32條之解釋規則,考量全部或是多數會員對於系爭產品關稅待遇的「共同意願」。具體而言,基於VCLT第31條揭示的「本文內容」、「目的與宗旨」、「上下文脈絡」、「後續實務措施」與「相關國際法規範」等,通盤考量解讀歐盟關稅減讓表意涵,倘據此解讀後仍舊模糊難定,則依據VCLT第32條揭示的「條約協定的相關準備工作」與「完成當時的情境」等為輔助判斷。 鑑於此類爭議將演變為體制性問題,本文提出二項建議方案。第一,採行ITA委員會通知處理機制尋求通案解決,討論過程納入貨品貿易規範在其他領域敘及之「同類產品」的認定要素,基於創新產品變動並參照當前科技發展等市場實務進行考量,合理擴張ITA產品範圍。第二,爭取在當前杜哈回合談判通過相關部門別自由化方案擴大ITA產品範圍,建構零或低關稅的資訊科技產品貿易環境,其落實將有助於全球資訊科技產業之發展,亦可強化多邊貿易體系之整體運作。 / Information Technology Agreement (hereinafter ITA) has made significant contribution to the free trade in IT products since its conclusion at the end of 1996. It has been recognized as a successful model of sectorial trade liberalization in the WTO multilateral trading system. However, with the rapid advent of new technology, challenges arising from the determination of tariff treatment on newly innovated IT products become outstanding. Indeed, whether those innovated products are subject to the duty-free treatment of ITA merits intensive considerations. As demonstrated in the first dispute specifically on the prodcut coverage of ITA, where Taiwan, United States and Japan filed against the European Communities in 2008 for three IT products, i.e. set-top box, multi-functional office machine and LCD monitor, how the disptue settlement institutions respond to the applicability of the ITA in the context of techonogical develpment would be critical to the effectiveness of future ITA. In this study, the author argues that relevant factors to be taken into account by the panel adjudicating the ITA dispute include the tariff classification principle embodied in the Harmonized System Convention of the WCO, as well as the “common intention” of all or a great majority of ITA participants pursuant to Article 31 and 32 of the Vienna Convention on the Law of Treaties (VCLT). Specifically, an examination of the EC’s commitments under schedules of tariff concession by virtue of text (ordinary meaning), object and purpose, context, subsequent practice and relevant rules of international law as stipulated in Article 31 of the VCLT are of importance. Furthermore, looking at elements as to preparatory work and circumstances of the conclusion of the EC’s schedule in accordance with Article 32 of the VCLT is also relevant. On systemic issues, the author proposes two solutions. First, the inclusion of a new notification mechanism into the ITA Committee could be feasilbe. By adopting the concept of “like products” applicable to other fields of trade in goods, the ITA’s product coverage can be reasonably expanded on the basis of the modification of innovated products and advent of modern technology in the market. Second, achieving the consensus on sectorial liberalization of expanded IT products under on-going Doha Round would contribute to establish zero (or low) tariff environment for IT products, which would benefit not only to the global IT industry but also to the multilateral trading system as a whole.
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由Teubner反思法理論析論著作權集體管理制度 / A study of Copyright Collective Management from Teubner's theory of Reflexive Law

張峻傑, Chang, Chun Chieh Unknown Date (has links)
我國著作權集體管理團體發展至今,僅存五家集管團體,無論是會員數或業務總額皆與國外規模相距甚遠,難以有效達成降低授權成本、使著作充分流通利用與保障著作權的功用。追根究柢原因在於:無法從使用報酬費率的制訂過程中,取得利用人與集管團體間的共識。 隨著數位技術的演進,著作權利用方式與型態日趨多元,立法者的觀點卻趕不上時代的變化,倘若爭議處理方式仍僅限於規範的抽象內容探討與適用,往往難以得到當事人欲求的結果。Teubner認為現今複雜分歧的社會需要一個去中心化的社會整合機制,將傳統法律的管制負擔轉移至其他社會體系;法律只有在為其他社會次級體系的反思過程提供結構性前提時,才能實現其自身的反思取向,發揮反思法的社會整合功能。因此,若能開展調解、仲裁等訴訟外爭議解決機制,除了即時有效解決紛爭,避免法院訟累,並能於協調過程中充分揭露資訊,使當事人間贏得互信,不失為一種發展反思性程序的可能。 本文從Teubner反思法的角度觀察,輔以中國、日本、美國、德國的著作權集體管理制度之立法例與實踐概況,作整體歸納分析,從中擷取出具有反思理性特徵做比較評析。最後,透過反思法理論所提出當今法律演化的特徵,對於我國將來建構良善的集體管理團體制度,提供一些不同的思考觀點。 / In the diversity of social economics activities, recent developments in the evolution of neighboring rightsand reflects the change of publication displaying methods due to technology.Such development may create inner conflict and endanger the law system. If people explore the reason of conflict and disposal process just at the point of normative abstract content and applicable, it will always be unable to gain the ideal result. Collective management organizations(CMOs) is an important indicator of copyright protection. CMOs’ operation reduces the licensing costs, promotes the legal exploitation of works, achieves broad public access of copyrighted works, and protects the benefits of copyright owners. Indeed, a reasonable royalty rate is the core for the successful operation of CMOs. Thisstudy isfrom the view ofTeubner's Theory of Reflexive Law, to observe the substantial social effectiveness of copyright collective management under the control of law and providing the structural premises for reflexive processes in other social subsystems.According to the characteristic of reflexive law,this thesis aimed to introducea new tendency to settle collective management of copyright.
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透過分析PISA2003數學素養調查數據探討影響澳門學生問題解決表現之數學學業特徵 / To explore mathematical academic characteristics affecting problem-solving performance of Macao students through analysis of PISA 2003 mathematical literacy study data

林麗芳 January 2012 (has links)
University of Macau / Faculty of Education
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第2節 中学2年生 生命と環境(第2章 各学年の総合人間科の取り組み, VI. キャリア形成を軸とした総合人間科の取り組み)

三小田, 博昭, 加藤, 直志, 西川, 陽子, 大林, 直美, 松本, 真一 25 January 2010 (has links)
No description available.
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新住民子女幼教教師教學經驗分析之個案研究

謝妃涵 Unknown Date (has links)
台灣新興的跨國婚姻熱潮使得由台灣男性與東南亞籍女性組成的新住民家庭漸多,新住民子女現今多就讀幼稚園與國小低年級,新住民子女教育的研究多為小學階段其學業成就等能力,研究取樣差異使結果大相逕庭,對新住民子女幼教老師本身的研究缺乏,故研究者將研究重點放在新住民子女幼教老師。本研究採質性研究法,探討兩位背景相當的幼教老師教學。目的在瞭解多元文化教學觀點有哪些、持不同教學觀點老師之教學困境、解決策略有何不同,並深入探討其觀點與困境、策略之間的關係。資料蒐集採深度訪談法,用三階段編碼分析資料,研究對象是從9位教師的訪談中分析出最符合同化觀點的小慧老師與涵化觀點的小芳老師。 研究結果如下:(1)透過文獻探討歸納出多元文化教育場域中有兩類教學觀點,一為同化觀點,一為涵化觀點,兩者分別對低社經地位與少數族群學生學習成就低落原因的解釋、文化有無優劣、文化融合有不同的主張。(2)兩位老師皆面臨的教學困境有語言、家庭、課程方面,小芳老師尚有幼兒方面的困境。新住民幼兒說話腔調使教師聽不懂,小慧老師致力矯正其口音與腔調、小芳老師則是課後請教家長;此乃因小慧老師持有同化教育中官方語言教育的觀點。(3)新住民子女的學習與行為較依賴老師,小慧老師認為新住民子女的學習較差乃因其本身文化不利、新住民沒有教育下一代的能力,所以請父親輔導其課後學習,而母親監督就好,不需參與輔導;小芳老師則肯定新住民的教育能力、並認為新住民子女行為問題是家庭文化與學校文化之間落差使然,故充分與家長溝通,調整母親工作時間使其有時間教育孩子。(4)小慧老師認為新住民文化是低落的,且不需要傳承、新住民沒有能力傳承其文化,故在課程中沒有東南亞文化教材,而在教授台灣文化教材時發生幼兒經驗不足無法團討的困難;小芳老師認為新住民有教育能力、並認為雙重文化是優勢,於是請新住民子女分享其回東南亞的經驗、設計相關文化主題活動。(5)小芳老師班級中的新住民子女感到自卑時,她會鼓勵其尊重母親原生文化以增加幼兒自信。最後建議教師應培養反思能力、建立多元文化教育觀點量表。 / The new immigrant families have increased with the surge of cross-cultural marriages between Taiwanese and Southeast Asian spouses, most of whose children study in kindergartens and elementary lower grades. Sampling may result in significantly distinct analyses on learning capabilities of those elementary children, and researches on their preschool teachers are relatively absent; therefore, the study focuses on preschool teachers and applies the qualitative research to 2 teachers of similar backgrounds in order to explore which perspectives in multicultural education field, explore the variations on teaching difficulties and resolving strategies of teachers with dissimilar education perspectives and to discover the relationship between both. The study includes in-depth interview for data collection and three-stage coding for data analysis, and selects Teacher Hue and Teacher Feng respectively matching assimilation and acculturation perspectives out of 9 interviewees as research targets. The study reveals the following findings: (1) assimilation and acculturation perspectives in multicultural education fields through documentation induction, stand different on reason explanations for lower social and economic positions and learning achievements of the minority students, cultural superior or inferior quality, and cultural integration, (2) two teachers have teaching difficulties in terms of language, family, and course, as well as kid issues only for Feng, and when getting confused of kid’s expressions, Hue with official language prospective in assimilation education is devoted to correcting assent and pronunciation while Feng consulting parents after school, (3) those students used to rely on teachers on learning and behavior, and Hue contributes inferior learning capability to disadvantaged culture background and education ability of new immigrants and suggests home learning assistance of father and supervision of mother instead of after school programs while Feng considers cultural gap between family and school resulting in their behavior issues and emphasizes communications with parents to enhance mother’s education, (4) education difficulties on their involving in discussion in grass-root course happen to Hue who believes no necessity for heritage of inferior Southeast Asian culture and absence of heritage potential of new immigrants, and thus ignores Southeast Asian culture in teaching materials while those children are welcome to share their alien experiences and design relevant cultural activities by Feng who accepts education capability of new immigrants and ensures advantages of dual culture, and (5) Feng encourages those children feeling inferior to respect mothers’ culture, enhancing their confidence. The study eventually suggests that teachers shall cultivate retrospective potentials and establish multicultural education perspective inventories.

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