No description available.

本研究以民國86年至民國93年上市公司財務報表資料探討我國企業赴中國大陸投資相關因素對有效稅率的影響。經本研究實證結果發現，有赴中國大陸投資的上市公司其有效稅率低於未赴中國大陸投資者；上市公司透過間接方式投資大陸地區之比重愈高者以及大陸地區投資獲利愈高者，由於有較多租稅規劃的空間，其有效稅率愈低。整體而言，在研究期間中，我國上市公司之平均有效稅率明顯低於營利事業所得稅名目最高邊際稅率；公司規模對有效稅率有負向影響，符合政治權力假說；本研究以長期負債、固定資產、存貨、研究發展費用做為投資理財決策的代理變數，皆與有效稅率呈現負相關，因此投資理財決策具有稅盾效果，可以降低公司稅負；另外，上市公司的獲利能力愈佳，有效稅率也愈高；證券以及土地交易所得等免稅所得較多的上市公司，有效稅率較低。上述分析顯示，上市公司赴中國大陸投資因素對於其租稅負擔有顯著影響，值得政府有關單位做為研擬相關法規的參考。 / This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed companies has a negative and significant impact on the ETRs. This study finds that ETRs is negatively related with the scale of indirect investment and the level of profit of subsidiaries in Mainland China, perhaps due to a higher flexibility and feasibility of tax planning. Our results also reveal that average ETRs of listed companies are substantially lower than the statutory tax rate of the Income Tax Act of R.O.C. Small firms are more likely to have greater ETRs, supporting the political power hypothesis. Moreover, because of the tax shield effects, long-term debts, fixed assets, inventories, and R&D expenses, all as proxies for the financial decisions, have negative and significant impacts on the ETRs of listed companies. Finally, ceteris paribus, profitable companies tend to have higher ETRs, and tax-exempt capital gains from stock and land transactions also reduce the ETRs of listed companies. These findings indicate that investment in Mainland China by listed companies plays an important role in their tax burdens, and this fact should be taken into account by the government in devising future tax reforms.

京都大学 / 0048 / 新制・課程博士 / 博士(薬学) / 甲第18216号 / 薬博第806号 / 新制||薬||238(附属図書館) / 31074 / 京都大学大学院薬学研究科医療薬科学専攻 / (主査)教授 橋田 充, 教授 髙倉 喜信, 教授 佐治 英郎 / 学位規則第4条第1項該当 / Doctor of Pharmaceutical Sciences / Kyoto University / DFAM

京都大学 / 0048 / 新制・課程博士 / 博士(教育学) / 甲第20846号 / 教博第219号 / 新制||教||175(附属図書館) / 京都大学大学院教育学研究科教育科学専攻 / (主査)教授 松下 佳代, 教授 溝上 慎一, 准教授 山田 剛史 / 学位規則第4条第1項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(法学) / 甲第21511号 / 法博第228号 / 新制||法||165(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 橋本 佳幸, 教授 潮見 佳男, 教授 山本 敬三 / 学位規則第4条第1項該当 / Doctor of Laws / Kyoto University / DGAM

本研究之目的是試圖將關稅同盟之理論與中間財之理論結合在一起，探討在中間財貿 易之情況下，組成關稅同盟對一國福利水準的影響如何。 除了第一章為序論，說明研究之動機，和最後一章為結論外，共分三大部份，第一部 份是有關文獻的探討，從Jacob Viner 在一九五Ｏ年提供出關稅同盟之理論後，到最 近設定直接效用函數、間接效用函數討論三財 ｎ財之情況。 第二、三部份則是根據Eden S, H. Yu 之方法稍加變更，分別探討純粹中間財，即中間財只用作投入生產最終財，與關稅同 盟之效果；和產業間流通（interindustry flow），即中間財不祇作為投入之用，且 用於最終消費時，組成關稅同盟對該國福利的影響。 #1028837p.abs #1028837p.abs

菸品廣告規範之研究 中文摘要 就傳播法的角度而言，廣告規範可以說是傳播活動中涉及法律層面最廣，也是最為複雜的議題之一；而「菸品」廣告的存在由於具有相當的爭議性，因此亦稱得上是廣告規範中極具代表性的議題。本論文以菸品廣告規範為中心，藉由此項議題探討的「點」，試圖找出廣告規範的脈絡，進一步勾勒出廣告規範體系的「面」。故本論文處理菸品廣告所牽涉的法律層次，從抽象的國際公約及憲法，到具體的法律、法規命令及行政規則等均包含其中。 論文的架構大致將實務上已發生的菸品廣告案例類型化並釐清問題意識，以我國對菸品廣告規範的法理基礎、實務操作等「在地思考」的探討為「經」；加以對國際規範、外國立法例及實務操作等「國際觀點」的掌握為「緯」，完成本項議題的研究。 研究發現，我國現行菸品廣告規範面臨最大的問題在於菸品間接廣告問題、雜誌廣告規範的漏洞，以及法條競合所引發的適用問題。解決這些問題除了可以藉由國內司法體系的運作外，研究結果顯示修正相關法律規定會是解決問題最好的方式。本論文透過對世界衛生組織制定的全球菸草控制架構公約，以及對歐盟、英國、芬蘭、挪威、美國、加拿大、新加坡、泰國、南韓、日本、澳大利亞、紐西蘭等國家有關菸品廣告規範內容作一整理與分析後，提出全面禁止菸品廣告的規範方式不但不會違背我國憲法對人民基本權利的保護，更是符合未來國際趨勢的見解；而此亦與世界銀行公布的《遏止菸草流行─政府與菸草控制經濟學》報告中，指陳全面禁止菸品廣告為減少菸草需求的非價格措施最佳方式有異曲同工之處。 本論文最後針對現行菸品廣告規範主要的具體法律條文，即菸害防制法第九條及第十條提出修法建議；同時為求執法實務與立法目的一致性，文末並提出執法與實務稽查等多項建議提供我國政府相關單位參考，使本論文確實達到理論與實務的充分結合。 / A Study on the Regulation of Tobacco Advertising Abstract There is no doubt that in the area of communications law the regulation of advertising is one of the most complicated and widespread issues. Among them, tobacco advertising is perhaps the most controversial topic. This dissertation focuses on the regulation of tobacco advertising in Taiwan. This dissertation finds that, in recent years, tobacco companies spent huge sum of money in advertising, resulting in an increase in tobacco consumption. Although according to the Tobacco Hazards Control Law of Taiwan, tobacco advertising is strictly restricted; the phenomenon is that tobacco companies tend to use legal loopholes. This dissertation analyzes the situation and discusses legal problems involved in tobacco advertising. Several issues are emphasized. First is the problem of tobacco indirect advertising. By indirect advertising is meant tobacco company advertises a third product the purpose of which is, however, to promote tobacco products. Secondly, the issue of tobacco advertising in magazines is discussed. The law of Taiwan, due to the 1986 U.S.-Taiwan Trade Agreement, allows a certain amount of tobacco advertising in magazines. Nevertheless, the law does not take into consideration certain circumstances, thereby causing loopholes during enforcement. Last but not least, focus is placed on the application of Tobacco Hazard Control Law. Specifically, the problem of concurrent application -- a unique but not uncommon legal issue in Taiwan’s legal system -- is analyzed. Methodologically, this dissertation adopts the comparative law approach. By examining WHO’s FCTC (Framework Convention on Tobacco Control) and comparing the laws of Taiwan with that of the international convention, the laws of European Union, United Kingdom, Finland, Norway, United States, Canada, Singapore, Thailand, South Korea, Japan, Australia, and New Zealand, the author concludes that a comprehensive ban on tobacco advertising is constitutionally sound and compatible with international trend. Lastly, this dissertation tries to provide solutions to Taiwan’s present legislative and enforcement works. In sum, some of the laws need to be amended; while enforcement works may be improved by introducing a systematic change.

The Modern Olympic Game is expected to not only bring a great amount of revenues, but also stimulate industrial structure. It has enormous impacts on economic indicators of the host countries. Hence, numerous countries are keen to strive for host as a strategy of motivating economic growth. The thesis works on searching and organizing papers about economic statistics of Beijing 2008 and previous Olympic Games, in order to analyze and conclude the impacts of Beijing 2008 Olympic Games on China’s economy. By comparing economic indicators of China with those of previous host countries, we will realize not only what the importance of Beijing 2008 Olympic Games to China’s economic effects and industrial development is, but also if it is a milestone for China to step into one of advancing countries. / The Modern Olympic Game is expected to not only bring a great amount of revenues, but also stimulate industrial structure. It has enormous impacts on economic indicators of the host countries. Hence, numerous countries are keen to strive for host as a strategy of motivating economic growth. The thesis works on searching and organizing papers about economic statistics of Beijing 2008 and previous Olympic Games, in order to analyze and conclude the impacts of Beijing 2008 Olympic Games on China’s economy. By comparing economic indicators of China with those of previous host countries, we will realize not only what the importance of Beijing 2008 Olympic Games to China’s economic effects and industrial development is, but also if it is a milestone for China to step into one of advancing countries.

本論文主要在探索間接請求語的回應策略，針對以英語為外語的台灣高中生做討論。共有120位受試者，分為3組，即以英語為母語的(Native American)高中生，以中文為母語的（Native Chinese）高中生，及以英語為外語的(Learning English as a Foreign Language)高中生。每組均有40位受試者，且男女數目相同。主要的實驗工具是「完成對話問卷」(DCT)，設計上有12個真實生活的情境，並以請求語的種類(傳統間接請求、非傳統間接請求)作為變因。所有回應策略被分成四類。策略(一)僅有是否、(S1 yes/ no alone)、策略(二)是否加上資訊或動作(S2 yes/ no plus information or action)、策略(三)資訊或動作(S3 information or action)及策略(四)其他(S4 others)。本研究量化方面以卡方檢定來辨別三組間是否有顯著差異，並輔以質性研究作為進一步的分析以求更全盤瞭解各策略的使用。 結果發現，普遍來說，台灣高中生在語用能力上仍顯不足。第二點、三組受試者在回應間接請求語上有不同的表現。以英文為母語的受試者偏好使用策略(二)是否加上資訊或動作(S2 yes/ no plus information or action)，而以英語為外語的高中生和以中文為母語的高中生卻都較偏愛使用策略(三)資訊或動作(S3 information or action)。第三點、以英文為外語的高中生在英語的使用上雖然有受到外語文化的影響，但其母語(即中文)對於其第二語言的使用影響更深遠。此外，三組受試者對於不同形式(CID, NCID)的間接請求語，在回應上採用不同的策略。再者，本研究顯示社會文化在請求語及其回應上扮演著重要的角色，在某個文化中被接受的語言使用可能在另一個文化中是不恰當的。最後，根據本文的探討，提出一些在英語學習與教學及日後研究的應用與建議。 / This study aims to explore and discuss the strategy use of EFL senior high school students in Taiwan when they respond to indirect requests. One hundred and twenty senior high school students participated in this study. They were divided into 3 groups--- native Americans (NA), native Chinese (NC), and EFL (English as a Foreign Language). There were 40 participants in each group, and the number of males and females were the same. The main instrument in this study was Discourse Completion Task (DCT), designed with 12 real life situations. One variable in the DCT was the different types of indirect requests--- Conventional Indirect (CID) and Non-conventional Indirect (NCID). The participants’ responses were divided into four exclusive categories, namely, S1 (yes/ no alone), S2 (yes/ no plus information or action), S3 (information or action) and S4 (others). To provide the quantitative results, Chi-square was employed to test the presence of statistically significant difference existing across the three groups. In addition, qualitative analysis was conducted to fully understand the employment of each strategy. The result showed that high school students in Taiwan generally had deficient pragmatic competence. Second, the three participant groups performed differently when responding to indirect requests. It was found that the NA group tended to select Yes/ no plus information or action (S2) whereas the NC and EFL groups preferred to employ Information or action (S3). Third, the performance of the EFL group heavily followed their L1’s cultural norms, although some of their behavior was influenced by the culture of their target language. In addition, participants among three groups tended to use different respondent strategies when encountering different indirect requests, namely, CID and NCID. Furthermore, this study also found that cultural norms play a crucial role in responses to requests. The influence of cultural norms should never be neglected because an acceptable behavior in one culture may be very inappropriate in another. At last, according to the findings, this study hoped to give some suggestions and implications for English learning and teaching as well as the future research.

簡單來說：憲法—是否及如何，適用或影響—私法關係？亦即，私法關係是否應該受到合憲控制？如果是，應該限於什麼範圍，受到什麼程度的合憲控制？而民事法院的法官又應該如何操作合憲控制？對此，目前為止的相關文獻固然已經大致確立了以間接影響說為主軸的通說論述，然而，仍然留有「理論基礎」、「射程範圍」、「操作方法」及「操作示範」等問題尚未解決。 著眼於以上的問題意識，本文首先針對「理論基礎」的問題，回顧關於私法關係合憲控制的重要理論，釐清其中一些曖昧不明的說法，並且嘗試對於「憲法是否適用或影響私法關係？」這個根本的問題，尋找一個比較站得住腳的立論基礎，也替之後的討論勾勒出一個基本輪廓。其次針對「射程範圍」的問題，本文嘗試界定私法關係合憲控制的射程範圍，包括憲法規定的範圍，以及媒介規範的範圍，目的在於劃定私法關係合憲控制的外部界限。接著針對「操作方法」的問題，本文設法提出一個可供民事法院操作的合憲控制方法，目的在於把討論至今的抽象理論進一步加以具體化，並且建立私法關係合憲控制的內部流程。最後針對「操作示範」的問題，本文以再興社區訴關愛之家案為例，進行私法關係合憲控制的操作示範，希望能夠作為我國實務將來在處理案例時的參考。在結論上，本文雖然仍以多數意見所採取的間接影響說為基調，但是希望透過對於理論基礎的明確化、射程範圍的細緻化及操作方法的具體化，能夠重新構成間接影響說的理論及實務。 關鍵詞：基本權第三人效力、基本權保護義務、合憲性解釋、間接適用說、關愛之家案。