在政府推動金融國際化與自由化的政策下，企業已有利用國際金融工具籌資的共識，本研究為瞭解國內上市公司選擇海外籌資的意願，以及使用海外可轉換公司債為主要國際融資工具的發行公司特性、相關決策考慮因素，以及宣告發行後對公司價值的影響，特結合問卷調查與實證研究，就以上主題加以分析探討，重要結論如下： 　　1. 不願赴海外從事國際融資的上市公司，主要認為國內籌資省時方便，且海外籌資將增加匯兌風險；若考慮向海外籌措資金，其所運用的國際融資工具依序為海外存託憑證、海外可轉換公司債、向國外銀行借款、票券發行融資與海外一般公司債；而公司基本條件不足，是阻礙企業發行海外可轉換公司債的最大因素。 　　2. 國內發行海外可轉換公司債的公司具有較大的公司規模、較高的負債比率、財務槓桿與獲利力，而成長性對企業的融資決策較不具影響力。 　　3. 公司發行海外可轉換公司債的主要動機係所需資金龐大，在國內金融市場難以籌措，其獲得的資金主要是用來擴建廠房設備，或從事海外投資。 　　4. 公司在訂定海外CB發行條件時，首先會考量國內外金融市場利率趨勢，且主要以歐洲美元發行，因其具有市場規模較大、投資人較多、可避免雙重匯兌損失的優勢。在遴選海外主辦承銷商時，公司認為承銷商能訂定有利的承銷條件最重要；在評選國內主辨承銷商時，則最重視具有參與國內企業海外籌資案的經驗。 　　5. 經由事件研究法發現，公司宣告發行海外CB的宣告效果雖具有負異常報酬，但並不顯著；相對於宣告辦理現金增資則具有顯著異於零的負值。

The business plan introduces the +YOU online service and presents the idea of a high potential fast growing business. +YOU is an online service that provide tools to raise funds for creative books via crowding funding through its website, especially for people who want to make the English edition books to be translated into Chinese edition. We believe that back a book is more than just giving someone money, it’s about “Buy this book” and “Make it happen” +You is a new way to fund book can be translated into Chinese Edition. Internet gives us a big platform to spread our product to a wide range of customers in the world, especial for Asia market. We are aware of competition in this business sector, and that customers will compare us with other online stores. However, we are confident that our unique certified product with soft colors, its unique classic service and partnership with publishers at the same time, thus the service we provide, will be profitable, and fill a niche. It is this uniqueness and variety, what will make this business successful right from the beginning. Each book is independently created and published For each project that you see on +YOU have complete control over and responsibility for their projects. +YOU is not just a platform and a resource , and we will also involved in the development of the projects themselves .Any translators who become our partner can raise books on +YOU as long as it meets our guidelines. Together, Publisher, book translator and backers make projects happen. Project creators set a funding goal and deadline, the funding goal need to consider royalty income and Transaction fee. If people like this book, they can pledge money to make it happen. Funding on +YOU is all or nothing, projects must reach target funding goals to make it happen. If this project success at the end, then we will corporate to make translate progress smoothly. Backing a project is more than just buying an eBook Backers are supporting projects to make it happen to life, not to profit financially. Instead, we will offer rewards to thank backers for their support. People around their friends’ project, fans support, and other simply come to +YOU to support good books. Some books take longer than anticipated, but initiators who are transparent about delays usually find their backers to be understanding. A bigger pledge to a book project will get your name on the cover and also you will receive a thank you reward on the internet, or a private screening for you and your friends. After the book been translated, we will authority a code for you to download and read this eBook in Chinese. In return for their support, these subscribers might have received an early copy of this book. Easy to involve and easy to start Unlike the other worldwide funding platform, +YOU doesn't require the extra 3rd account to back project book. All users need to do is select the package and fill out the money that they want to back, then follow the simple three steps to finish it. User will find +YOU platform is quite easy to get familiar with the simply, and easy user interface design. User can easy to verify with open ID, like Facebook, Google account and easy to manage your packer history in the personal management toolbar.

在國家、社會政治經濟結構變遷劇烈，價值規範標準不一之轉型期中，社會大眾對法治之要求及人民基本權之保障漸趨重視。警察工作因經常面對權利及義務、公益及私利之衝突點，故於有效達成治安維護任務同時，亦受應謹慎兼顧人民自由權利保障之要求。 刑事程序之跟監行為，為犯罪偵查手段之一，係以秘密方式針對特定嫌疑人進行調查、蒐集犯罪事證或相關資訊之國家公權力行為，對人民基本權將產生干預，而過程中搭配使用輔助科技設備，干預程度將更為嚴重。基於法治國原則，此等行為首應有法律明文，並應遵守其他相關法律原則，蓋蒐集犯罪證據固然重要，惟更重要者實為發動此等行為之程序及要件，或不合目的性、或以不正手段非法取得，人民基本權之保障將蕩然無存。 因此，本文擬將相關法律原則予以具體化，明確提出刑事程序跟監、使用輔助科技設備行為應遵守之基本原則，以檢討現行實務缺失，並參考美國、德國相關法制規範及實務見解，提出適當改進之道及具體修法建議，冀望建構我國刑事程序上跟監、使用輔助科技設備等行為之制度，俾利警察於執行任務時，兼顧人民基本權之保障及實質法治主義之踐履。

本研究針對企業赴海外上市決策面的三個構面進行探討並以台商為例，首先是探討企業赴海外上市前的動機為何，其次是企業如何選擇海外上市的地點，最後探討這些企業赴海外上市後的效益，也就是企業在海外上市的前、中、後三個不同階段所可能遭遇到的問題進行實務的探討，並以多重個案分析與類型比對的方式，以及一些台商上市現況的統計數字，希望以過去文獻中曾探討的議題來加以研究。 由於過去的研究偏重於台灣、香港、中國大陸三地市場，為了將層面擴大，特別從台商目前赴海外投資最最多的前十名的國家當中，挑出較為重要的六個國家，分別是香港、中國大陸、新加坡、美國、越南、泰國，並研究當地的已上市台商的現況，從當地上市台商所屬產業家數最多者，挑出具代表性的公司，進行個案研究及比較分析。 從個案研究發現，企業赴海外上市的動機，結果是“有利於開拓海外市場”及“易招募優秀人才”的營運面動機較多；企業海外上市地點的選擇，多半因為“市場流動性及規模及本益比”及“資金運用限制”；至於企業赴海外上市後的效益，結果是“提高公司聲譽”及“有助於產品銷售”另外，並發現香港及大陸上市後股東財富增加顯著。 最後，建議企業未來在選擇海外上市地點時，應多方面考量及評估，並非單純僅就幾個因素就決定企業海外的上市地點，應從各利害關係人的角度，去仔細思考在何處上市將是對企業最有利的。 / The research discusses three perspectives on the decision of enterprise go listing abroad and takes Taiwan enterprise as an example. Firstly, to study what are the motives of enterprises go listing abroad. Secondly, to research how enterprises choose listing place abroad. Finally, to discuss the benefits of these enterprises after go listing abroad. That is to say, to discuss the practiced issue that enterprise might encounter with the problems in the three different stages which before, in, after they go listing abroad, and analyze by way of pattern match, and the statistics of present status of some listed Taiwan enterprises with multiple cases, hope to research on the subjects has been discussed in the literature in the past. Because similar researches emphasize three stock markets in Taiwan, Hong Kong and Mainland China in the past, in order to expand the scope, especially from the top ten area invested by Taiwan enterprise at present, choosing six comparatively important area, including Hong Kong, Mainland China, Singapore, U.S.A., Vietnam, Thailand, and study the present situation of the already locally listed Taiwan enterprises, find the most ones from the local listed Taiwan enterprise's affiliated industry, choose the representative company, proceed with case study and comparative analysis. Find from case study, the motives of enterprises go listing abroad are " Contribute to exploit the overseas market " and " It is apt to recruit outstanding talents " the operation motives are more; the choices of enterprises’ overseas listing places, mostly because "Liquidity and scale and p/e ratio of stock market" and " Restriction on funding usage " ; and the benefits after listing abroad as for enterprises are " Improve company's reputation " and " Contribute to the product’s selling " In addition, the research shows shareholder's wealth increased apparently after listed in Hong Kong and Mainland China. Finally, the research suggests enterprises while choosing the listing place abroad in the future, it is considered and evaluated that should be in many aspects, not to determine the overseas listing place of enterprises alone simply rely on some factors, should think carefully in where to go listing is the most favorable to enterprise itself in terms of every interested party.