憲法的框架性賦予立法者具體化憲法的任務，而憲法同時也賦予司法者解釋憲法、維護憲法的職責，因此司法權與立法權實際上都在從事重新詮釋憲法的工作，然而當兩者間意見不一致時應如何處理，便形成司法權與立法權之間產生緊張關係的源頭。我國釋憲實務在釋字第四〇五號解釋揭示司法院大法官就憲法所為之解釋，對於立法院行使立法權亦有拘束力，後續在釋字第六三三號解釋、第七屆立法委員選舉時引發的中央選舉委員會組織法草案爭議，以及近來考試院對立法院於民國九十六年七月十一日修正公布的記帳士法第二條第二項提出釋憲聲請案，都顯示立法權與司法權之間的緊張關係逐漸升高，而使立法權與司法違憲審查權之間的權限爭議問題受到關注。 本文首先分析司法權與立法權之間的緊張關係，並嘗試討論兩權間緊張關係的三種不同處理方式，第一種是區分立法權與司法權的功能領域，在立法裁量的空間之下法律違憲審查應予以退讓，而形成法律違憲審查的界限；第二種處理方式是當法律違憲裁判的結果是法律違憲無效時，立法權除了接受法律違憲的結果外，在某種情況下容許立法權可以排除違憲結果，而使司法權的決定不再是最終決定；第三種處理方式是法律違憲決定的結果雖可以拘束立法權，但是讓法律違憲決定對立法權的拘束力受到一定條件或期限的限制。 接著討論德國聯邦憲法法院一九九五年的「十字架案判決」（Kruzifix-Entscheidung）與後續巴伐利亞邦議會在該判決後的修法，以及本國法相關案例分析，整理我國相關大法官解釋的事實、爭點與大法官論點，並援引相關理論、學說見解，試予以評析，最後討論我國現行司法解釋的效力規範及問題，冀能為我國司法院大法官審理案件法修正草案提出修法建議。

過去許多企業，將企業原本擁有的智慧財產（例如：專利、商標、營業祕密…）與企業的其他資產、負債，分離出來，成立智慧財產控股公司，並透過智慧財產供股公司的經營管理，獲取大量的租稅利益。此一租稅規劃工具雖然已引起稽徵機關的注意，但運用得當，仍可為企業創造可觀的利潤。 智慧財產控股公司的設立架構，母公司通常會在低稅率的國家或州，設立一完全控股的子公司，由智慧財產控股公司自行創設、或自母公司繼受智慧財產。智慧財產控股公司授權的對象，可能是母公司、亦可能為不相干的第三人。 智慧財產控股公司的租稅效益，來自智慧財產控股公司通常選在低公司稅率（甚至零稅率）的地區設立，對於權利金收入予以免稅的地區。母公司付給子公司的權利金費用，母公司可作為費用扣除，藉以降低母公司的所得稅。智慧財產控股公司可透過發放股利，或對母公司融資等方式，解決母公司的資金需求。 透過智慧財產控股公司進行租稅規劃，最重要面臨『移轉定價』與『避免濫用租稅協定』，因此智慧財產控股公司進行的關係人交易，不能是純為獲取租稅利益的假交易，必須有商業實質。 / Over the last decade or so, many businesses generating significant revenue from intellectual property such as patents, copyrights, trade names and marks, software and know-how (the IP Assets) have organized intellectual property holding companies (IPHCs) to reduce federal and state taxes while separating valuable IP Assets from other corporate liabilities. Recently, states have started to aggressively challenge this tactic. However, substantial state and federal tax savings can still be realized if IPHCs are organized and operated correctly. The structure of an IPHC is fairly simple. The parent corporation typically creates a corporate subsidiary in a state or in a foreign country where little or no taxes are imposed . IP Assets are created by or transferred to the subsidiary. The subsidiary enters into license agreements under which the parent corporation and non-related corporations agree to pay the IPHC royalties in exchange for an exclusive or non-exclusive right to use the IP Assets. Since most IPHCs are organized in jurisdictions with no income tax, the royalties received by the IPHC are generally tax-free. In addition, the parent corporation that paid the royalty typically can deduct the payment as a deductible expense, thereby reducing the parent's income or franchise tax liability. In some circumstances, IPHCs can make tax-free dividend distributions or loans to the parent corporation. The key issue IPHC should consider is “Transfer Price Issue” and “Anti Treaty Shopping Issue”. Transactions between related parties can’t be shame transaction, business substance is required.

傳統的保險人在面對保險契約所承保的風險時，常會藉由國際上的再保險市場來分散其保險風險。由於所承保險事件的不確定性，保險人需要謹慎小心評估其保險風險並將承保風險轉移至再保險人。再保險有兩種主要的保險型式，可區分成比例再保契約及超額損失再保契約，保險人將利用這些再保險契約來分散求償給付時的損失，加強保險人本身的財務清償能力。 本研究，主要在於建構未來損失求償幅度或頻率的預測分佈並模擬未來支付求償的損失。簡單重點重複抽樣法是一種從危險參數的驗後分佈中抽樣的抽樣方法。然而，蒙地卡羅模擬是一種利用大量電腦運算計算近似預測分佈的逼近方法。利用被選取危險參數的驗前分佈來模擬其驗後分佈，並建構可能的承保危險參數結構，將基於馬可夫鏈蒙地卡羅理論的吉普生抽樣方法決定最適自留額，同時運用於再保險合約決策擬定過程。 最後，考慮於不同的再保險契約下來衡量再保險人的自負財務風險。基本上我們研究的對象是針對保險人所承保的風險，再藉由上述的方法來模擬、近似以量化所衍生的財務風險。這將有助於保險人清楚地瞭解其承保的風險，並對其承保業務做妥善的財務風險管理。本研究提供保險人具體的模型建構方法並對此建構技巧做詳細說明及實證分析。 / Insurers traditionally transfer their insurance risk through the international reinsurance market. Due to the uncertainty of these insured risks, the primary insurer need to carefully evaluate the insured risk and further transfer these risks to his ceding reinsurers. There are two major types of reinsurance, i.e. pro rata treaty and excess of loss treaty, used in protecting the claim losses. In this article, the predictive distribution of the claim size is constructed to monitor the future claim underwriting losses based on the reinsurance agreement. Simple Importance Resampling (SIR) are employed in sampling the posterior distribution of risk parameters. Then Monte Carlo simulations are used to approximate the predictive distribution. Plausible prior distributions of these risk parameters are chosen in simulation its posterior distribution. Markov chain Monte Carlo (MCMC) method using Gibbs sampling scheme is also performed based on possible parametric structures. Both the pro rata and excess of loss treaties are investigated to quantify the retention risks of the ceding reinsurers. The insurance risks are focused in our model. Through the implemented model and simulation techniques, it is beneficial for the primary insurer in projecting his underwriting risks. The results show a significant advantage and flexibility using this approach in risk management. This article outlines the procedure of building the model. Finally a practical case study is performed for numerical illustrated.

自2003年布達佩斯宣言公佈起，國際間學術文獻開始開放取用的趨勢。於此背景下，本研究以諾貝爾生物醫學獎近十年23位得主為研究樣本，評比在商業資料庫(SCIE、Scopus)及開放取用系統(生物醫學類：Pubmed、Highwire；綜合類：Google Scholar)的文獻收錄狀況，除了比較其內部重複性與完整性，並交叉比對五個資料庫與系統的重複性、獨特性及完整性，同時也觀看能否取得全文的比率，來了解現今開放取用文獻的狀況，進而觀察開放取用系統和商業資料庫兩者是否可以互補，或是開放取用系統有代替商業資料庫的可能性。 研究結果顯示五個資料庫及系統的檢索形式多元。針對作者檢索而言，Scopus最完善，資料收錄也較齊全；SCIE及Pubmed兩者則是檢索結果最為相似。如果以學術出版收錄而言，則是Highwire較完整；至於Google Scholar的獨特性較高。整體而言，開放取用系統比商業資料庫的全文收錄比例高，但Scopus是收錄最多全文的資料庫。本研究同時也發現PNAS是五個資料庫與系統之重複來源及獨特來源。另外，使用PubMed及Highwire檢索生物醫學文獻會比Google Scholar來得專業。 根據研究結果建議，商業資料庫可考慮將網路開放資源納入收錄範圍，以便妥善整理及應用網路資源的書目及全文。開放取用系統則應改善索引書目之正確性及著錄完整性。另外，針對圖書館的服務宜採取以下之因應措施：(1)加強推廣商業資料庫之正確檢索方式及使用時機；(2)教導如何正確使用開放取用系統的檢索模式；(3)平衡商業資料庫和開放取用系統的使用，以達成圖書館經費的合理運用。 本研究後續可延伸至生物醫學領域的臨床及實證醫學上，以了解生物醫學中兩個最具時效性的學術文獻系統是否達到開放取用的立即性及實用性。再者，使用者對開放取用的滿意度研究是學術出版界急欲了解的課題，也是後續研究可加強努力的方向。 / The International Scholarly Communication has gradually forwarded open access system since the publication of Budapest Declaration in 2003. Under this research background, this study uses biomedical Nobel Prize winners in recent years for the study of 23 samples of appraisal in the commercial database (SCIE, Scopus) and open access systems (biomedical categories: Pubmed, Highwire ; Comprehensive: Google Scholar) literature collection status, in addition to comparing repeatability and integrity of its internal and cross-comparison of the five databases and system repeatability, uniqueness and integrity, while also viewing the ability to obtain the ratio of text to understand current status of open access literature, and then observe the open access systems and commercial databases whether the two can complement each other, or open access database system instead of commercial possibilities. The results showed that five databases have different retrieval systems in many different forms. For the purposes of retrieval, Scopus collections are more complete; SCIE and Pubmed are the most similar two databases in the search results. Inclusion academic publishing purposes, Highwire is the most complete one. For Google Scholar, the collection’s uniqueness is the highest. Overall, comparing the open access system with commercial database, open access system contains a high proportion of full text. Scopus is the most one of full text collections. The PNAS study also found that five of the duplicate database and system sources and unique source. In addition, the use of PubMed and Highwire retrieved biomedical literature is more professional than Google Scholar. According to the study results suggest that commercial databases can be considered included in the scope of network resources into the open, in order to properly organize network resources and application of bibliographic and full-text. Open access system should improve the accuracy and bibliographic indexing bibliographic completeness. In addition, for the library service should take the following measures in response to: (a) enhance the promotion of commercial database retrieval methods and the use of proper timing; (2) to teach the proper use of open access system retrieval mode; (3) Balance Business open access database and use of the system, in order to achieve rational use of library funds. The follow-up research of this study can be extended to the field of clinical and biomedical evidence-based medicine research. The follow-up research results can be used to understand the biomedical literature’ timeliness, whether the system reaches an open access immediate or practicality. Furthermore, users' satisfaction with open access scholarly publishing research is also an anxious subject to know, and the follow-up study will strengthen efforts.

如何藉由DNA微陣列資料跟存活資料的資訊來找出基因表現定型一直是個重要的議題。這些研究的主要目標是從大量的基因中找出那些真正跟存活時間或其它重要的臨床結果有顯著關係的小部分。Threshold Gradient Directed Regularization (TGDR)是ㄧ種已經被應用在高維度迴歸問題中能同時處理變數選取以及模型配適的演算法。然而，TGDR採用一種梯度投影型態的演算法使得收斂速率緩慢。在本篇論文中，我們建議新的包含Newton-Raphson求解演算法類型的改良版TGDR方法。我們建議的方法有類似TGDR的特性但卻有比較快的收斂速率。文中並利用一筆附有設限存活時間的真實微陣列癌症資料來做示範。 本篇論文的第二部份是關於適用於區間設限存活資料的重複抽樣Peto-Peto檢定。這個重複抽樣Peto-Peto檢定能夠評估存活函數估計方法的檢定力，例如Turnbull的估計方法以及Kaplan-Meier的估計方法。這個檢定方法顯示出在區間設限資料時Kaplan-Meier的估計方法的檢定力要比Turnbull的估計方法的檢定力來得低。這個檢定方法將以模擬的區間設限資料以及一筆真實關於乳癌研究的區間設限資料來說明。 / Analyzing censored survival data with high-dimensional covariates arising from the microarray data has been an important issue. The main goal is to find genes that have pivotal influence with patient's survival time or other important clinical outcomes. Threshold Gradient Directed Regularization (TGDR) method has been used for simultaneous variable selection and model building in high-dimensional regression problems. However, the TGDR method adopts a gradient-projection type of method and would have slow convergence rate. In this thesis, we proposed Modified TGDR algorithms which incorporate Newton-Raphson type of search algorithm. Our proposed approaches have the similar characteristics with TGDR but faster convergence rates. A real cancer microarray data with censored survival times is used for demonstration. The second part of this thesis is about a proposed resampling based Peto-Peto test for survival functions on interval censored data. The proposed resampling based Peto-Peto test can evaluate the power of survival function estimation methods, such as Turnbull’s Procedure and Kaplan-Meier estimate. The test shows that the power based on Kaplan-Meier estimate is lower than that based on Turnbull’s estimation on interval censored data. This proposed test is demonstrated on simulated data and a real interval censored data from a breast cancer study.

隨著半導體製程技術的快速演進，以及電子產品往系統單晶片（SoC）趨勢發展，晶片設計生產力與製程技術間的落差日益擴大。設計重複使用（design reuse）逐漸成為縮短兩者差距之重要方法；若能靈活應用公司內部的設計重複使用或大量引用外來矽智財（SIP）完成晶片設計，將有效加速產品設計時程、縮短上市時間、節省設計成本並降低風險。 然而受限於資源、研發能力及SoC設計流程整合之複雜性，各公司無法自行開發所有需要的SIP，使得採用外部SIP並將其整合至設計專案中成為必要手段，並導致近幾年商品化SIP的交易市場開始蓬勃發展；但其中所牽涉之商業模式、授權方式與相關技術標準等議題卻相當複雜。 SIP交易之一大障礙來自於缺乏交易過程中所有必須的基礎建設與相關服務。為解決此問題，目前已出現一些中介機構，提供SIP供應商、SoC設計者必要的法律契約、IP保護、交易媒合及結清等服務，使其在交易流通與應用上能更加便利。我國亦於2003年開始推動國家矽導計畫，希望透過其IP Mall子計畫，建立完善的SIP匯集交易與推廣服務機制。 本研究從交易成本和統治結構觀點分析SIP的交易市場發展與衍生問題，並由交易流程中找出典型的商業模式與授權實務，繼而深入探討推廣SIP重複使用與促進交易流通之中介機構，為因應交易常見的問題與挑戰，在規劃交易運作制度、法律與整體交易體系之實際做法；就其擔任提供SIP交易相關活動支援的角色，提出實務上的制度規劃建議。 研究對象為台灣國家矽導計畫中所建立的IP Mall，分別是由創意電子和智原科技兩家公司擔負基礎建設工作，並選擇國外VCX及SIPAC兩家機構做為對照。透過次級文獻蒐集、專家訪談等方法得到主要發現如下： 1.極高的交易成本導致SIP交易困難。 2.SIP交易需配合以三邊統治為基礎之中介機構方能有效執行。 3.藉由建立SIP交易的機制及標準，將可大幅降低「交易成本以及資訊不對稱」所造成雙方損失。 4.兩家IP Mall在功能服務說明、SIP匯集、品質驗證、履約保證與風險管理之制度規劃有待加強。 5.台灣IP Mall的執行做法可朝Turnkey導向之營運模式發展。 6.台灣IP Mall的規劃及運作缺乏整體規劃、使用誘因和成效評估。 關鍵字：交易成本、統治結構、設計重複使用、矽智財、系統單晶片、矽導計畫、智財匯集服務（矽智財匯集平台／矽智財交易中心） / The rapid advance of semiconductor fabrication technologies and the trend towards system-on-chip (SoC) based electronic devices development has caused the worsening gap between silicon capacity and design productivity. “Design reuse” becomes a key strategy for SoC design gap improvement. Combining a selection of reusable silicon IP (SIP) and new designs significantly shortens the time required to create complex SoC products and reduces costs & risks. However, due to constrained resources, the lack of experience with technologies and the complexity in SoC design flow integration, companies do need to source SIPs from outside suppliers instead of developing all kinds of functionalities internally. In recent years there has been a rapid development in the commercial SIP market. Nevertheless, the issues involved in the business model, licensing practices, and related technical standards are also quite complicated. A key barrier to trading SIP may be the lack of all necessary infrastructure and related services within the transaction flow. To overcome this, there are emerging intermediary organizations to facilitate SIP transactions and applications by providing necessary legal contracting, IP protection, trading matching, settlement and service for SIP providers and SoC Integrators. Taiwan also launched National Si-Soft Project from 2003 with an attempt to establish an appropriate SIP trading, promotion and service mechanism under its IP Mall sub-project. From the view of transaction costs and governance structure, this study analyzes the development and derivative problems of SIP trading market and generalizes common business models and licensing practices during the SIP transaction process. Moreover, according to the general problems and challenges from SIP trading, the study thoroughly discusses practices of intermediaries in the planning of transaction operating mechanism, legal matters and overall trading environment. Finally, this study offers some suggestions in practical system planning based on the role of providing SIP trading support. The study takes Taiwan’s IP Malls as subjects, which were implemented by Global Unichip Corporation and Faraday Corporation respectively. We also choose overseas organizations like VCX from Scotland and SIPAC from Korea as a comparison. Based on the literature review and individual interview, we found the following facts: 1.Huge transaction costs result in SIP trading difficulties. 2.Intermediary organizations based on trilateral governance are essential to implementing SIP trading effectively. 3.Through the establishment of SIP trading systems and standards, the loss of both Buyers and Sellers results from transaction costs and information asymmetric can be reduced significantly. 4.Both Taiwan’s IP Malls need to enhance their system planning in the service & function introduction, SIP collection, SIP quality assurance, verification, guaranty of contract and risk management. 5.Taiwan’s IP Malls could take the turnkey-oriented business model based on their original design. 6.The planning and operation of Taiwan’s IP Malls lacks a holistic view, attractions for usage and performance evaluations. Key words: transaction cost, governance structure, design reuse, SIP (Silicon Intellectual Property), SoC (System-on-Chip), Si-Soft project, IP Mall