本研究之目的在於瞭解臺灣地區有關醫療需求與利用之行為，並進而藉其 研究結果來推估部分負擔之實施成效。針對「八十年家庭收支記帳調查」 之 1,327戶家庭之資料，本研究分別以多元迴歸之線性模型與指數模型來 從事分析，並獲致下列之重要結果及發現： 1.門診價格偏彈性為 -0.27 至 -0.28 之間；住院價格偏彈性為 -0.06之間。可見兩者均欠缺彈性， 且住院較門診的彈性值更小。 2.門診之住院交叉彈性為 0.0015 至 0.0016 之間，顯示門診與住院之間有些替代效果存在。 3.門診之所得偏 彈性係數為 0.19至 0.22之間，表示門診是種正常品，且其彈性值並不大 。 4.部分負擔在門診上所節省之保險給付，若以負擔率為 10%來看，約 佔保費收入之 6.6%至 10.2%；醫療給付之 8.2%至 24.9%。但若提高部分 負擔至 25%時，則上述各數值約增加為兩倍。可見部分負擔對於保險財務 之補充，實具有相當功效。 5.以 10% 至 25% 的門診部分負擔率來估算 ，一般家庭於一年內須自付之門診費用，約佔家庭消費支出之 0.3%至 1.3%，佔儲蓄金額之0.7%至 3.0%，佔可支配所得之 0.2% 至 0.9%。其比 率並不算高，應不至於對一般家庭形成過重之經濟壓力。但若常使用醫療 資源的話，負擔將會更加提高且不容忽視。 / This research attempts to estimate the financial effects of cost-sharing system in Taiwan's health insurance. According to book-keeping data of 1,327 families, the study uses the linear & exponential model of the multiple regression to analyze the demand of the medical resources in Taiwan. The major results are as following: 1. The partial price elasticity of the outpatient care is esti- mated between -0.27 and -0.28, while the partial price elasti- city of the inpatient care is -0.06. Both are inelastic, but the inpatient care is ever more inelastic than the outpatient care. 2. The cross elasticity of the outpatient visits demanded with respect to inpatient price is between 0.0015 and 0.0016. It shows that there are some substitutions between two kinds of medical care. 3. The partial income elasticity of the outpatient care is esti- mated between 0.19 and 0.22, which reveals that the outpatient care is a normal good though the elasticity is small. 4. As to the potential effect of cost-sharing system on saving outpatient benefit, if the cost-sharing ratio were 10%, the reduced payment as the share of the premium is expected from 6.6% to 10.2% and as the share of the medical benefit from 8.2% to 24.9% depending on varying assumptions. If the ratio were raised to 25% , the reduced payment is projected to be twice as above. It implies that the cost-sharing system could be effective to improve the insurance finance. 5. It is further estimated that, when the cost-sharing ratio of the outpatient care were 25%, the cost-sharing burden for an average family is 1.3% with respect to the consumption expend- iture, 3.0% with respect to the savings and 0.9% with respect to disposable income. These ratios are not too high and an av- erage family can afford it. However, for those using medical services more heavily, their burden could be much higher and should be seriously considered.

本論文主要目的是想探討蘇聯解體前後女性就業情形的轉變，以及政治經濟上的變化對於俄羅斯女性就業產生的影響。因此，在第二章中，首先回顧蘇聯時期，在各領導人所宣揚的意識型態下，女性在就業市場中的情形。本章主要根據共黨領導人的交替來劃分時期，主要可以分為1917年革命後至1930年代初，史達林統治時期（1930-1953），赫魯雪夫時期（1957-1964）及布里茲涅夫時期（1964-1982），以及戈巴契夫時期（1985-1991）。內容著重於不同時期女性就業的實際情形，並試圖分析影響蘇聯女性就業的背後因素。儘管在蘇聯時期針對女性就業做過不少的統計調查及研究，然而，政府為了宣揚男女平權的成就，往往報喜不報憂。因此在本章中會注重官方說法與實際情形間的差異，輔以西方學者所做的調查加以整理。 在第三章中，鑑於經濟制度改變對於就業市場影響甚鉅，因此有必要瞭解蘇聯解體前後政府所採取的經濟改革。此外，蘇聯時期的勞動市場情形及法令規定也為不可忽略的部分。因此在此章中將針對經濟改革內容、蘇聯時期的勞動市場及法令規定做概略性的介紹，以便接下來與解體後做比較。 在對於經濟改革及蘇聯勞動市場、相關法令有了基本的認知之後，接下來則在第四章中探討俄羅斯女性在新的市場經濟制度的就業市場中的地位，尤其是經濟轉型所帶來的失業問題。 第五章為結論，將前述內容作一整合總結。 / The goal of this thesis is to discuss the transformation from the Soviet Union to the new Russia, and analyze how the changes on the politics and economics influence women employment. In the first chapter, it displays the framework of the thesis. In the chapter two, we try to understand the women’s employment situation in the Soviet Union. It includes five periods: from 1917 revolution to the beginning of 1930s, the Stalin period (1930-1953), the Khrushev period (1964-1982), the Breznev period, and the Gorbachev period (1985-1991). It stresses the real employment situation of the Soviet women, and finds out the background reason. We’re specially cautious of the differences between the official statement and the fact. In the chapter three, it includes the economic reform and the impact on people. The law of the Soviet Union’s labor is also in this chapter. In the chapter four, it is about the status of Russia women in the new labor market, and analyzes what’s the reason influence their work situation.

近年來，國內房價飆漲，自民國93年以來國內房價所得比自民國93年第1季為4.7倍成長至民國103年第1季為7.51倍，尤其台北市自民國93年第1季為6.14倍成長至民國103年第1季為14.6倍最為嚴重，住宅負擔能力成為社會大眾所關注之議題。本文探討住宅負擔能力與購屋自備款資金來源種類互動關係，以及房價或租金負擔與消費行為間關聯性。 對於購屋自備款資金來源與負擔能力，由二元羅吉斯特迴歸模型分析不同購屋自備款資金來源選擇與負擔能力之關係，再採複迴歸模型分析購屋自備款資金來源對購屋負擔能力造成之影響。透過二元羅吉斯特迴歸模型分析，在購屋自備款資金來源無須或須償還選擇中，以不同購屋者選擇之有顯著影響因子分別為購屋區位、家戶月所得、貸款負擔率。複迴歸模型分析影響貸款負擔率，顯著影響因子分別為購屋區位、購屋面積、家戶月所得、購屋決策者年齡、購屋自備款資金來源。 另外，房價或租金負擔與消費行為關聯性分析，本文將消費行為分為居住及生活行為，以複迴歸模型分析影響因子，再以次數分配分析減少生活支出項目及影響程度，發現因購屋或租屋支出，而減少生活支出項目，相同支出為基本日常開支、休閒娛樂(如旅遊)等2項；不同支出項目，購屋者為減少投資理財及儲蓄，租屋者以購物及奢侈品支出減少，兩者消費行為不同，購屋者較重視投資理財及儲蓄；然由影響程度大小觀察，得知租屋者影響程度較大，其經濟能力通常較差。 / In recent few years, the housing price grows rapidly. Since 2004, the growth of housing price was 470% in the first quarter of 2004 and 751% in the first quarter of 2014. In Taipei city, the growth of housing price was 614% in the first quarter of 2004, and it was the worst with growth rate of 1460% in the first quarter of 2014. Therefore, the ability of mortgage loan is the top focusing topic around the country. In our study we discusses the association of the ability of mortgage loan and the source of down payment; the association between housing price versus buying consumption behavior and rental fee versus buying consumption behavior. In our study, we discuss three topics. First, the association of the ability of mortgage loan and the source of down payment is analyzed by using logistic regression. In the logistic regression, the response variable is the down payment with or without second mortgage. The significant variables for impacting the sources of down payment are the location of house, the monthly income of household, the percentage of mortgage loan to household income. Second, the impact of mortgage loan is analyzed by multivariate regression. In multivariate regression for the impacting of mortgage loan, the significant variables are the location of house, the size of house, the monthly income of household, the age of housing buyer, and the source of down payment. Third, housing price or rent burdens associated with consumption behavior analysis，This article will be divided into residential consumption behavior and lifestyle behaviors. The analyzing methods are multiple regression and frequency distribution analysis. The most important finding is that people with mortgage loan or rental fee have lower down their living expense. The same expenditures for these two groups (homeowner and renter) are grocery expenditures and entertainment expenditures. The difference expenditures are the reduction of investment and savings for homeowners; the reduction of shopping expenditures and purchasing luxury products for renter. The buying powers are different between homeowners and renters. The homeowners are more focus on the investments and savings. However, the buying power has more impact for renters, who have poor economic status.

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稅捐稽徵機關應依職權調查各項課稅事實基礎，課稅資料來源多樣而繁複，部分課稅資料之釐清及相關課稅事實之實質掌握，均有賴納稅義務人之參與及協力。就稽徵程序經濟性原則考量，無論係基於課稅高權或依法平等課稅之租稅公平正義，稅法均需建構一套課予納稅義務人協力行為之相關規定，並規範不為或怠為協力行為之相關法律效果，以免部分納稅義務人，藉以達成租稅規避之目的，而造成租稅不公。 本論文將以職權調查事實原則及納稅義務人協力行為兩者間之關連性論述說明，並闡明稅務調查程序應遵守之基本要求，租稅為人民基本權利之限制，稅務調查程序及調查方式應更重視人民權利之程序保障，且應受比例原則之拘束。一般論及租稅協力要求，無論學界或實務大多以協力義務一語帶過，然協力行為本身之法律性質及法律效果為何？課予協力行為之前提與限制、納稅義務人因違反協力行為而使稽徵機關取得推估課稅之權限，其相關規範為何？稽徵機關得以其掌握之間接資料，推估納稅義務人之所得據以核課稅捐之推計課稅，係因稅捐行政程序與一般行政程序具有本質上之特殊性使然，而對課稅基礎之推估，如財產交易所得之推計、當地一般租金標準、執行業務收入及費用標準、營利事業同業利潤標準之推估等；而推計課稅係立基於稽徵經濟原則及租稅公平原則之考量，採用間接證明之方法，以接近實額課稅之最大蓋然率估計所得額，為實額課稅之不得已的例外規定，亦經大法官釋字第218號解釋肯認與憲法第19條租稅法律原則無違，惟推計課稅攸關人民之租稅負擔，對人民權利影響甚巨，故推估方法之選擇及採行是否合理客觀，推估結果是否與實際差異過大而偏離事實，其法律規定、稽徵實務、相關界限及行政法院之審查態度，對納稅義務人而言，實有重大意義。 納稅義務人違反協力行為而遭不利處分之爭訟案件占一般稅捐爭訟案件之比例頗大，本論文除就納稅義務人協力行為之法規範基礎予以論述外，另針對實務上爭議之案型加以剖析並整理爭點，以窺探實務見解之相關論述認定觀點，期對整個租稅制度之協力行為體系及租稅實務之操作能更清楚及有系統的掌握與瞭解，並希望能對實務界及納稅義務人有所幫助。

通常在談論健康照護的公平性時，主要分成垂直公平與水平公平兩種。在健康照護財務面的垂直公平意指有較高所得或經濟能力者，應支付較高的保費；水平公平意指，有相同所得或經濟能力者，應支付相同的保費。在健康照護提供面的垂直公平意為有不同需要者，應有不同的治療；水平公意為有相同需要者，應有相同的治療。然而由於提供面的垂直公平較難界定其程度，故多數學者在提供面僅談水平面，而本研究亦採相同的論點來分析被保險人在保費負擔與其醫療費用支出之公平性問題。 本研究資料係採用鄭文輝教授等在1996、1997年研究之原始資料，包括85年度的健保承保檔、醫療利用紀錄檔及財稅資料中心之綜合所得稅檔。利用逐步迴歸或probit二分法迴歸方式進行保險對象自付保費負擔與其醫療費用支出之間的公平性探討。 本研究實證結果簡述如下： 一、在被保險人自付保費負擔公平性方面，存在違反垂直公平或水平公平的情況，可能之原因如下： 1.投保金額分級表的上下限差距過小，使所得愈高，其保費增加的比例形成累退。 2.在投保金額分級表中每一等級仍有上下限之規定。 3.三類投保金額過低，與其所得分配差異過大。 4.眷口數計費採論口計費，而通常所得愈低，眷口數有愈多的現象，故論口計費將使得所得較低者之保費負擔加重或同樣所得水準者，負擔不相同的保費情形。 5.各類目均適用同一費率，且同一類目之自付比率均相同，無法有效發揮所得重分配效果。 二、個人醫療費用支出的差異及其與保費或所得高低之間的公平性 1.門診費用受到所得因素影響，個人所得愈高，門診費用有愈高的現象；且因為重症而就醫者仍為少數，以其他一般症狀就醫者仍占多數。 2.重症患者或罹患十大死因患者，多以所得較低或保費較低者居多，顯示全民健保的開辦，確實為較低收入者或較弱勢族群減輕就醫上之財務負擔。 3.由於男性罹患重症之比率較女性高，故雖然女性的門診次數與費用較男性高，但在個人總醫療費用上均以男性較高，可能與其生活、就醫習慣有關；而隨著年齡的增加，個人醫療利用情形與費用均逐漸增加，但對於中壯年人口之男性而言，個人醫療費用有逐漸上升趨勢，值得注意。 故對我國全民健保之政策性建議，為使所得重分配的效果得以發揮，在保費負擔方面，建議提高投保金額分級的上下限差距，且縮短等級之間的上下限，分級數愈多，愈能表現出公平性；眷口數計費改採論被保險人計費；三類投保金額與自付比率應調高。在醫療費用分配方面，為抑制所得較高或保費負擔較多者對醫療資源的不當利用，本文建議改採定率部分負擔、改善城鄉醫療資源分配，保障內容改採保大不保小，抑制不必要及小額的醫療支出，讓社會保險的自助、互助及他助精神得以發揮。 未來期能利用數年的歷年資料，來分析個人或家戶在時間上之所得、保費負擔與醫療費用支出三者之間的分配情形，以更能深入瞭解政策之改變，帶來之效果。 / Equity is widely acknowledged to be an important policy objective in the health care field. The principle comes in two versions: a horizontal version (persons in equal need should be treated the same) and a vertical version (persons with greater needs should be treated more favourably the those with lesser needs). The purpose of this study is to investigate the equity between the insurees’ premium burden and their medical care expenditures in Taiwan's National Health Insurance Scheme. The sample combines two sets of data, which are data for the insured and their dependents’ premiums and medical expenditures of utilization obtained from the Bureau of NHI ; individual income tax return data obtained from the Data Processing Center of the Ministry of Finance. According the data, we will be able to use the regression model of stepwise and probit methods to analysis the purpose of this study. The major findings are twofold: First, at present the regulations in the premium exists the horizontal and vertical the inequity, so the system can't bring the income replaecment, About medical dilvery, NHI is favorable person lower-income. To achieve ability to pay, the gap between the upper and bottom of insured payroll-related amount class should be lengthened. And to lighten the burden of insuree with dependents. Second, in the medical delivery deductible amounts paid by beneficiaries will be changed from fixed amounts to fixed rate to control the wasting medical resource.

我國財政制度是否具有公平性往往是財政學者們注意的焦點，國內只單獨探討租稅面之文章非常多，而同時考慮整體財政收支制度文章較少，而且所採用的方法幾乎皆是「有效稅率」、「有效受益率」及「有效淨負擔率」。這些指標主要是判定財政制度是累進抑或累退，其較無法直接判定所得分配改善效果。因此本文最主要是透過租稅及公共支出歸宿假設將各類政府財政收支分攤至每一十分位家庭之所得，求出吉尼係數，利用比較吉尼係數大小來判斷我國財政制度是否會改善所得分配。利用18年資料作分析，以幫助我們更進一步地瞭解我國財政收支對所得重分配影響，所得出的結論和國內一些文章比較。首先在只考慮租稅面情況之下：直接稅具有改善所得分配效果，而間接稅反使所得分配更加惡化，整體賦稅制度具有所得重分配效果，但並非很顯著。其次再單獨考慮支出面情況下：首先對耗源性支出做家庭人口數調整，並將支出對家庭所得影響區分為三組，均顯示我國移轉性支出具有所得分配效果，而耗源性支出會使所得分配惡化，正的移轉性支出效果大於耗源性負效果，所以我國公共支出會使所得分配改善。再者，作整體考量，亦即同時探討租稅面與公共支出面之相互影響，其結果說明財政收支會改善所得重分配，而改善效果最主要來自於支出面而非租稅面。 第一章 緒論 第一節 研究動機與目的 第二節 研究方法與期間 第三節 研究限制 第四節 研究架構 第二章 文獻回顧 第一節 國外文獻 第二節 國內文獻 第三章 理論介紹 第一節 吉尼係數的概念 第二節 Suits Index 第三節 Kienzie Index 第四節 本章小結 第四章 實證程序與估計方法 第一節 預算歸宿之概念 第二節 資料來源限制與處理過程 第三節 所得之定義 第四節 租稅與支出分類 第五節 預算歸宿模型 第五章 實證結果與分析 第一節 賦稅制度對所得分配之影響 第二節 公共支出對所得重分配效果之影響 第三節 財政收支制度對所得重分配之影響 第六章 結論與未來發展

過去電信事業強調無論任何一端用戶透過電話機、傳輸線路、交換機等網路連接至另一端用戶，進行點對點(end to end)語音或數據之通信時，基於網路不可分割之特性，進行整體固定網路設備投資相當龐大，且因具規模經濟特性而形成自然獨占；加以其多屬民生攸關之公用事業，又須具備一定之服務品質及可負擔之合理價格，始能提供不論居住何處之全國民眾使用，故大多由政府主導經營。 　　然隨著電信自由化來臨，民國八十五年七月一日電信解制，分為監理電信業務之電信總局及國營事業之中華電信公司，確立監管架構及電信業務開放以引進競爭市場。惟為避免新進業者會對更多需求及更可獲利的城市地區首先提供服務，而忽略了鄉村偏遠地區，形成吸脂作用(Cream skimming)。故顯然電信自由化後，儘管商業利益的考量是競爭市場存續的重要因素之一，然而為避免關切公共服務的精神隨之而消失，那麼政府如何適度藉入以求得其間的平衡性，這應屬必要的。 　　基本上，應以國民基本通信之概念考量普及服務之範圍，同時應基於公平及合理的原則下，以負擔得起且日常生活中有必要的電信服務；然由於在公平的、合理的、負擔得起、有必要性等充分條件下，仍須加上一定的「服務品質」為必要條件，才能使普及服務的精神顯露，特別在隨著電信科技發展、社會環境變遷及民眾需求，仍須作階段性不同之定義，才能符合普及服務的真正目的。 　　因此，本論文採用文獻探討、政策德菲法(Delphi method)及實例探討，從管制理論的基礎，說明管制因環境之所需，尤其當電信自由化之初，引入市場競爭之同時，適時的管制對於公平的競爭是有需要的；另再參酌美國、英國、澳洲、香港及法國等先進國家之電信普及服務機制，透過美國、英國、澳洲及香港等國家之電信監理機構之網站，及相關電信自由化之文獻，蒐集到各國對普及服務相關之管理方式與法規規定，歸納出各國對普及服務目標之界定，普及服務之提供者，成本計算方式，分攤普及服務之義務者及分攤方式等，再進行整理、分析與比較，嚐試提出一個適合國情的普及服務制度，並對實務執行所面對的問題提出建議，以供主管機關參考。 　　本論文結論重點為，除建立一套含理論及實務運作的電信普及服務機制外，為發現整理出相關問題如：(1)「電信事業普及服務基金」非為政府基金之管理，是否須要編列年度業務計畫及預算書，值得商榷。(2)就商業利益考量，固網業者收取申裝市內電話之「界外工料費」應無不可，然是否能適用普及服務補助的問題。(3)易將普及服務基金視為另一個社會安全或防災救助的課題，扭曲其設立之精神。(4)提供普及服務所產生之無形利益是否應納入棄置營收之計算。(5)海岸電台船舶遇險及安全通信服務是否納入普及服務之考量。 　　其政策建議重點則為：(1)為消彌外界之疑慮，並兼顧效率運作之原則，除必要之管理費用應撙節使用外，相關之收支帳目宜經由會計師簽證予以公開透明化。(2)為維護消費者之權利，裝置材料費用應有下降趨勢，應重新檢討並提出合理成本，訂定合理之收費方式。(3)社會安全或急難救助所經費，應由社會福利安全政策編列預算支應，以免增加電信業者之成本負擔，並轉價至最終消費者。(4)無形利益應可加以計算納入棄置營收項目內，可利用每一家或前五大業者平均的廣告效果估算；或利用消費者行為之抽樣問卷調查，求出潛在消費者及平均消費之貢獻，做為無形利益的推估。(5)可成立專案小組，針對海岸電台設備及維運費用等訂定效率化之衡量標準；或以公開招標方式，徵求自願投入之電信業者；或協調海巡暑整編至該單位。(6)必須建立一套成本資料管理及稽核制度，以增加核算資料的明確性。(7)考慮修法開放可以行動電話做為普及服務之提供，公開徵詢有興趣之行動電話業者，並於北、中、南區各找一處以行動電話提供普及服務之實驗。(8)第一類電信事業部分，可由普及服務管理委員會就經營效率性、虧損之持續性等相關因素，予以審核後得免予繳交；第二類電信事業部分，以經營語音單純轉售及網路電話兩項從事語音電話服務為主，衡酌經營差異程度，排除一定營業額以下者可免予繳交。 / In the past, in order to provide seamless end-to-end communications services for the end users, telecom enterprises that required cost-sunk expenditure, economies of scale and operated an indivisible network had been regarded as a naturally monopolistic business. Moreover, telecommunications as one of public services relevant to the people’s livelihood has to be provided for all nationals at an affordable price and a reasonable level of service quality. As a result, most telecom enterprises worldwide were operated and conducted by the Government. 　　Nevertheless, along with the global trend of telecom liberalization, on July 1 1996 our government reorganized the DGT into a sole telecom regulator and established the state-own holding company, CHT, to provide telecom services, with a view to build up a regulatory regime and to open the telecom market further. To avoid newcomers in a competitive environment tending to focus on high revenue growth telecommunication markets, such as metropolitan areas, resulting in the phenomenon of ‘cream skimming’ and in the impediment to the spirit of public services, there is a need for government intervention in the provision of telecom services. 　　Basically, the concept of universal telecommunications service shall be confined to the basic telecommunication services which are indispensable to every citizens and should be provided on reasonable request at an affordable price and a reasonable level of quality. However, universal telecommunications service might has different definitions over time so as to fulfill its policy objectives in each phase given the development of technologies and the changes in social environment. 　　Accordingly, by conducting Documentary-type method, Delphi method and Case Studies, this dissertation has illustrated with regulatory theory why regulation shall be based on the requirement of the environment. Particularly, during the early stages of telecom liberalization, regulatory involvement at right moment is required for creating a level-playing field when introducing competition. From the websites of several telecom regulators in advanced countries, e.g. US, UK, Australia, HK, etc., and some literatures on telecom liberalization, this dissertation has collected those countries’ management criteria and legal framework for universal service and summed up their universal service objectives, providers, cost calculation methods and obligation sharing mechanisms. Then through a further analysis and comparison, it has tried to propose a universal service mechanism that might better fit our national conditions and offer the authority concerned some practical recommendations for the implementation issues. 　　In conclusion, this dissertation has built up a universal telecommunications service mechanism based on both theoretical analyses and practical considerations. Besides, it has included some key findings as follows: (1) Given the fact that the universal service fund is not one kind of government funds, shall it still be managed through annual official planning and budgeting? (2) From a viewpoint of profitable undertaking, a fixed network operator might want to charge a remote subscriber outside its service area for some extra facilities fees for service installation. This might be reasonable under commercial terms. But shall we allow such extra fees to be subsidized by the universal service fund? (3) Some people might regard the purpose of the universal service fund as an issue on social security or emergency rescue, and hence distort the spirit of universal service fund. (4) It is questionable whether intangible benefits, resulting form the provision of universal service, could be grouped into revenue forgone. (5) Is it appropriate for an operator to recover its costs of providing coastal radio maritime emergency and safety communication services from the universal service fund? 　　Furthermore, it has given several key policy recommendations as follows: (1) For the sake of dispelling people’s doubts and managing the efficiency in universal service fund, all of the accounts of expenditures shall be open and transparent except that the administrative costs must be kept at minimum. (2) In order to protect consumers’ rights, the equipment installation fee should follow a downward trend and must be cost based. (3) To avoid increasing the burden of telecom operators whose costs are ultimately entailed by consumers, budgets for social security or emergency rescue should be supported by national social welfare policies. (4) Intangible revenue that might be calculable by evaluating average effect of advertisement of each operator or top five operators should be grouped into revenue foregone. Or it may be possible to make a sampling survey of consumers’ behavior, finding the average contribution of each potential customer so as to estimate intangible revenue. (5) Grouping a task force to revise measuring criteria for the facilities and maintenance costs in coastal radio services efficiently. Besides, bids for these services may be opened for volunteers, or be coordinated with and incorporated into the function of Coast Guard Administration, Executive Yuan. (6) It is necessary to build up a mechanism of data management and auditing so as to increase the accountability of re-calculating data. (7) To think over the feasibility that mobile phone can be used for the provision of universal service as well by revising the relevant laws, and then in North, Middle, and South Taiwan, try to conduct a field trial in each area for providing universal service by using mobile phone. (8) For Type I telecommunications businesses, universal service committee can exempt them from universal service obligations with the concerns about their operation efficiency and the duration of losing money, and so on. For Type II telecommunications businesses, only those operating voice communications services, including simple resale and internet phone services, should bear the obligations, but whether they need to make contributions to the universal service fund or not can be decided through the evaluation of their business performance.

台灣於近年來為了保護勞工，增設了許多法令，使得僱主的支出增多，造成成本上揚，部份企業因而外移至中國大陸、東南亞等國，有些企業則採取僱用外籍勞工方式，僱用短期人力、兼職人員、彈性上班人員、或採取業務外包等彈性人力的運用方式，這無非都是為了降低人力成本、提升企業競爭力。根據針對國內一千家大企業所作的調查結果顯示，目前高達近七成的企業已採用派遣、計時或短期聘僱的約聘人力，且未來有將近三成五的企業會繼續考慮擴大約聘人力的規模。 「勞動派遣」或稱「派遣人力」對國人而言，是一個較新的名詞，但是在國外先進工業國家中，如：德國、日本、法國、英國等均已行之多年；而台灣也陸續有許多行業採用經派遣公司所派遣的員工，但是大部份集中於服務業，如大樓管理員、守衛人員、打掃清潔工、電腦程式設計師、外語翻譯人員等，近來並有由早期藍領階層慢慢擴展至白領階層的趨勢。勞動派遣之所以具有學理上討論空間之處，係其具有「僱用與使用分離」的特性，目前的法律並未對此類勞動型態予以明文規範，主管機關行政院勞工委員會(以下簡稱勞委會)並於民國九十三年將「勞動派遣法草案」提請行政院審議。 本文主要係以民法之規定為中心，來探論勞動派遣當事人(派遣機構、要派機構、派遣勞工)間的法律關係，先就法理性釐清當事人之行為所可能涉及的法律後，方能更進一步釐清其應負之法律責任。同時，本文嚐試著以勞動派遣為主題，配合工程技術顧問公司屬於專門技術職業的產業特性，其中所涉及具執業技師身分者為派遣勞工時就所為圖樣與書表簽證的效力尤具探論之處，依此作為本論文之主要研究課題。文末，並就既有勞動法規若應用在勞動派派中可能引起的問題，與立法之方向提出探討。

美國前總統歐巴馬於2010年簽署之法案「病人保護暨可負擔醫療法」（Patient Protection and Affordable Care Act, PPACA）又稱「歐巴馬醫療法」（Obamacare），主要目的之一在於提升對人民醫療照顧的保障，擴大人民的醫療照顧覆蓋面，並讓醫療保險成為可負擔的，具體改革面向主要在公共醫療照顧的範圍擴大、對人民強制納保規定，與對於商業醫療保險之各種規制，而從歐巴馬醫療法內容中，得以探討美國如何在維持既有醫療照顧體系架構、商業醫療保險為主導的模式中，透過對商業醫療保險的規制來成就相當於社會保險所實現的社會安全，並與我國作比較，雖然主要採取之醫療照顧模式不同，但同樣在促成全民納保的社會國目的之達成，兩國背後的立法背景、操作上有何異同，以及會遇到之爭議與困境何在，並且進一步思考是否有讓我國在處理目前制度問題的值得參考之處。 本文先論述美國傳統對於醫療照顧的心態與背景，並介紹美國的醫療照顧制度與衍生的問題，並從中了解醫療照顧之相關權利、全民納保觀念在美國的發展狀況，接著介紹歐巴馬醫療法的發展過程與實際內容，聚焦在擴大醫療照顧覆蓋面與令醫療保險成為可負擔之相關規定，並了解幾個重要的聯邦最高法院對歐巴馬醫療法之違憲審查判決中對爭議的處理，之後觀察歐巴馬醫療法如何透過對商業醫療保險的規制來讓其能成就社會安全功能，並追蹤後續歐巴馬醫療法實施後之成效與未來可能變化。對照我國，在介紹我國全民健康保險之發展與內容後，比較兩國在促成全民納保的背景、立法與釋憲過程中的爭議為何且如何處理、全民納保的操作內容，以及醫療照顧相關權利的承認與否、商業醫療保險的角色等，也從中討論是否有我國在解決現今全民健保之問題上可參考之面向。