本文分析現在的退休金制度和老年經濟安全保障的情形，同時討論家庭所得來源的趨勢，並推估未來退休後所需的費用。最後提供予個人儘早為自己做一些規劃與準備的建議。老年經濟安全保障在台灣地區因為各項因素的影響，顯得十分不足，經由收集資料並分析比較後，以15～64歲的人口來看老年經濟安全三層的保障情況，其中佔4％的軍公教人員有較完整的退休保障制度；佔50％的勞工人口，在第一層的保障中，於2000年平均勞保老年給付每人658,273元。又因為制度未臻完善，第二層之保障只有1～2％的人可以領到退休金。此外，佔有7％的農民在年滿65歲之後，只有不完整的第一層保障，即每月3,000元的老農津貼可領。其他39％的人是未參加公保、勞保或農保等任一項社會保險的。也就是有95％的人是需要儘早規劃退休後的經濟準備。面對大環境中的財政赤字及個人平均壽命的增長，子女親朋經濟支援的減少等等因素，更顯得及早規劃老年經濟安全的迫切性。 關鍵詞：老年經濟安全保障、退休金、國民年金、生活費用推估、所得替代率 / This study focused on investigation and evaluation of the pension system and economic security program in Taiwan. For indviduals, the trend on home income and the required expense for the future retirement were discussed and estimated. Becaurs of several factors, the program of old-age economic security in Taiwan area seems not sound. For this topic, the work force, between 15 and 64 ears old, are taken into account, There are three tiers for the program of old-age economic security, which anr social security and benefit, pension, and individual saving. One of hte finding was that public officials, about four percent of the work force, benefit much more form the pension system and old-age economic security program. The labores, about 50 percent of the work force, have the everage amount NT$658,273 for the 1^st-tier social security and benefit in 2000. Due to the unsound system and the qualiication problem, less than two percent of the laborers can obtain the 2^nd-tier pension. Beside, farmers, about seven percent of the work force, can obtain the 1^st-tier social security and benefit until they are 65 years old or more. Those qualified farmers can obtain NT$3,000 each month. Other individuals are not enrolled in any social insurance and pension program. The public welfare system can hardly cover the economic needs for the aged individuals. Therefore, 95 percent of the work force should plan their own retirement welfare programs in advance to secure thir economic safety. Key words: Old-age Economic Security, Pension, Citizen Beneficiary, Living Expensee Estimate, income replacement rate

信用狀為目前我國及國際清償貨款最通行之付款方式，故作為規範信 用狀交易之信用狀統一慣例（ICC Uniform Customs and Practice for Documentary Credits，簡稱ＵＣＰ），實為從事國際貿易者不可或 缺之知識。尤其，目前採行ＵＣＰ之國家及地區已達１６５個，足見ＵＣ Ｐ在信用狀交易中之重要性。ＵＣＰ第五次修訂始自１９８９年，經過多 次研討，於１９９３年正式通過，並已於１９９４年１月正式施行，而以 第五百號刊物發行(以下簡稱ＵＣＰ５００)。第五次修訂後，其對當事人 之權利義務有何影響？有關單據之規定亦作大幅度增修，當事人應注意哪 些事項？均為不可忽視之重點。 本論文旨在探討第五次修訂內容對信 用狀交易當事人之影響，以及修訂之理由，其中，有關運送單據部分，由 於第五次修訂之幅度相當大，故以個別單據之全部規定為探討之對象。本 論文共計六章，第一章為緒論；第二章介紹信用狀之法律性質、法源、本 次有關信用狀之修訂事項及ＵＣＰ之沿革，俾使對信用狀交易及統一慣例 有一初步了解；第三章探討第五次修訂內容對信用狀交易當事人之影響及 修訂理由；第四章探討單據一般規定事項之修訂理由及影響，以及全部運 送單據之性質與ＵＣＰ之規定事項，最後則探討其他單據之修訂緣由及其 影響；第五章則著重探討ＵＣＰ有關信用狀轉讓及信用狀金額讓與之修訂 理由及其影響；第六章為結論：第五次修訂後，若干條文較以往明確，故 有助於信用狀交易之進行；但若干條文較易引起爭議，當事人不妨以較明 確之信用狀取代。

Studien utgår från att interna förändringsprojekt inte alltid lyckas men de behövs för att anpassa och modernisera organisationen. Det är ett sätt att hantera den snabba förändringstakten i samhället och konkurrensen med andra. Antalet projekt ökar liksom kraven på resultat och på vad projektledaren ska kunna. Ett ökat fokus på människorna och på förändringsmotstånd är framgångsfaktorer i uppgiften att ändra på medarbetarnas beteende. Grunden för att leda projekt, skriver Jansson och Ljung (2009) är att hårda och mjuka perspektiv måste mötas. Studien handlar om hur projektbeställaren ser på att ge projektledare med pedagogiska kompetenser implementeringsansvar eller projektledaruppdrag i interna förändringsprojekt eftersom det finns behov av lärande vid förändringar. Teorin är kopplad till vår undersökning om huruvida organisationer kan utnyttja en dold resurs – pedagogiska projektledare – för att skapa bättre interna förändringsprojekt, att utföra de uppgifter som sammantaget kräver pedagogisk kompetens. Studien har utgått från en kvalitativ metod i form av kvalitativa intervjuer och tolkande analyser för att ge ett tillräckligt djup i svaren. För att avgränsa och samtidigt få ett tillräckligt underlag för analysen valdes sex projektbeställare ur offentlig sektor. Respondenterna hade stor frihet att utforma svaren i de semistrukturerade intervjuerna. Intervjumaterialet analyserades utifrån ett hermeneutiskt forskningssätt där vi jämförde delar av intervjuerna med intervjuerna i sin helhet för att förstå sammanhangen. Vi utgick från frågeområden om interna förändringsprojekt, projektledning och pedagogisk kompetens. Studien visar att projektbeställarna ser ett tydligt behov av projektledare med pedagogisk kompetens till förändring som kräver ett förändrat beteende och därmed arbete med människor. Fördjupad pedagogisk kompetens, d.v.s. utöver en allmän pedagogisk kunskap, liknar i studiens mening förändringsledning vilket är ett mer vedertaget begrepp. Det som skiljer i respondenternas svar är hur implementeringen hanteras och vem som ansvarar för den. Det övervägande svaret är att implementeringen ligger utanför projektet och inte hanteras av projektledaren utan av projektmottagaren som vanligtvis är projektbeställaren eller en linjechef i mottagarorganisationen. Att en pedagogisk kompetens behövs för att genomföra en lyckad implementering har uttryckts av respondenterna och studien föreslår att implementeringen värdesätts som ett eget projekt lett av en projektledare med pedagogiska kompetenser alternativt att implementeringen ingår som en av faserna i projektet när projektledaren har kunskaper om projektets innehåll och har den pedagogiska kompetensen att implementera det. / This study understands that internal change projects do not always succeed but they are needed to adapt and modernize the organization. They are a way to handle the fast pace of change in society and compete with others. The number of projects is increasing as well as requirements for results and project managers´ skills. An increased focus regarding to human and resistance change are key success factors in the task of changing employees' behaviour. Fundamentally for managing projects, according to Jansson and Ljung (2009) is that hard and soft perspectives must be used together. The study is about how project procurers look at providing pedagogical project managers an implementation responsibility or project management assignments in internal change projects, as there is need for learning to change. The theory is linked to our inquiry about whether organizations can exploit a hidden resource – the pedagogical project manager - to create better internal change projects, replace both project manager and change leader and perform the tasks requiring pedagogical skills. The study is based on a qualitative approach in the form of qualitative interviews and interpretive analyses to provide sufficient depth in the answers. To delineate and gain a sufficient basis for the analysis, six project procurers were selected from the public sector. The respondents were free to design the answers in the semi-structured interviews. The interview data were analysed on the basis of hermeneutic research in which we compared parts of the interviews to their entirety in order to understand the context, arising out of question areas of internal change projects, project management and pedagogical skills. The study indicates that projects procurers see a clear need of project managers with pedagogical skills to changes that require a change in behaviour and thus a human perspective. In the study, enhanced pedagogical skills are similar to change management, which is a more established concept. The differences in the respondents' answers are how the implementation is handled and who is responsible. The overwhelming answer is that the implementation is located outside the project and is not handled by the project manager but by the project beneficiary who is usually the project procurer or a line manager in the recipient organization. The respondents expressed, that pedagogical skills are necessary to achieve a successful implementation. The study suggests that implementation is valued as a separate project, led by a project manager with pedagogical competencies or that implementation is included as one of the phases in the project, when the project manager has knowledge of the content and has the pedagogical skills to implement it.

Title: "Analysis of Southwest ROP in terms of its importance for community development of the cities Trhové Sviny, Borovany and Nové Hrady.The paper initially deals with the possibilities of utilization of EU funds. The important part is to identify the Southwest Regional Operational Programme. Another important part of this work is characteristic of the selected towns Trhové Sviny, Borovany and Nové Hrady. These villages are part of microregion Rose, whose strategic document is the Strategic Development Plan Microregion Roses Association, which was developed for the period 2007 - 2013.Strategic Development Plan of the village have developed Borovany and Nové Hrady. Trhové Sviny entirely based on documents Roses Association. There are the projects that were co-financed under the ROP Southwest and the place of implementation in selected cities and their surrounding areas, including financial data

1.Summary - review in English The above-mentioned work comprises of two basic issues that are connected together, namely commentary on Insurance Policy Act as general introduction into the field of insurance policies and consequent and special issue of legal expenses insurance interpretation. The basic meaning of it was to introduce not only the provisons concerning insurance policies, but also to show one of the insurance policies type in details, what could be hardly possible or satisfactory without preceding description of the Insurance Policy Act. Thus, complete summary of this work will be divided into two parts; first would be the part concerning Insurance Policy Act and second would be the part concerning legal expenses insurance. 1.1.Insurance Policy Act - Summary The first part of this work concerned, as mentioned above, the Insurance Policy Act, whereas my primary aim was to interpret provisions of this act that were worth it and point out namely on imperfections of the existing legislature. It wasn't and wouldn't be of any significant value just to copy and paste individual provisions of the act, therefore, this work aimed primarily on introduction of new ideas and as a basis for that served a confrontation with the actual wording and its interpretation, whereas plain consent with what was...

OPSOMMING Alhoewel die trustfiguur reeds sedert die 19e Eeu in Suid-Afrika erken word, en as `n suiwer trustfiguur tipeer kan word, is die hantering van die regte van sekere trustbegunstigdes steeds in onsekerheid gehul. Die hoofrede hiervoor is die oorbeklemtoning van die wyse waarop trusts tot stand kom en die onderbeklemtoning van die unieke fidusiêre aard van die trust na oprigting daarvan. In Engeland, Skotland, Sri Lanka, Louisiana en Quebec, waar die suiwer trustfiguur ook aanwending vind, bestaan, in teenstelling met die oënskynlike regsposisie in Suid-Afrika, die moontlikheid van trustbegunstigdes sonder regte glad nie. In hierdie jurisdiksies speel die oprigtingsinstrument `n ondergeskikte rol en ontstaan die regte van trustbegunstigdes ex lege uit hoofde van die trustfiguur as `n vertrouensverhouding sui generis. Alhoewel die Suid-Afrikaanse trustreg die fidusiêre aard van die verhouding tussen trustee en trustbegunstigde erken, word die aard en omvang van die regte wat hieruit voort behoort te vloei nog nie voldoende deur die howe erken nie. Vertrouensverhoudinge waaruit regte en verpligtinge ex lege voortspruit, is bekend aan die gemenereg en word steeds hedendaags aangetref in verskeie ander vakdissiplines binne die Suid-Afrikaanse reg, waaronder die maatskappyereg. Die suiwer trustfiguur stel verder noodwendig `n vertrouensverhouding daar wat juis daarop gemik is om die regte van trustbegunstigdes te beskerm. Die standpunt word dus ingeneem dat alle trustbegunstigdes in Suid-Afrika derhalwe oor ex lege regte beskik. Daar word aan die hand gedoen dat trustbegunstigdes se regte nie uitsluitlik voortvloei uit hoofde van die tersaaklike oprigtingshandeling nie, maar dat unieke regte ontstaan as gevolg van die onderliggende fidusiêre verhouding wat tot stand kom wanneer, maar ongeag hoe, die trust opgerig word. Kortom: Die fidusiêre verhouding behoort erken te word as eie, onafhanklike bron van trustbegunstigdes se moontlike regte teen die trustee in die geval van trustbreuk. Nie net is dit `n logiese stap in die ontwikkeling van die gemenereg nie, maar sal dit ook die beskerming van trustbegunstigdes in die Suid-Afrikaanse trustreg op dieselfde voet plaas as trustbegunstigdes in die ander jurisdiksies wat nagevors is. So 'n stap sal bydra tot regsekerheid en nie tot `n wesentlike omwenteling in die Suid-Afrikaanse trustreg en -administrasie lei nie. SYNOPSIS Although the trust figure has been recognised in South Africa since the 19th century and can be characterised as a proper trust, uncertainty still prevails regarding the scope and acknowledgement of the rights of some trust beneficiaries. The main reason for this is the over-emphasis of the manner in which trusts are created, and the under-emphasis of the unique fiduciary nature of the trust once it has been established. In England, Scotland, Sri Lanka, Louisiana and Quebec where the proper trust figure is also applied, there is no possibility, contrary to the apparent legal position in South Africa, of trust beneficiaries without rights. In these jurisdictions the instrument used to create a trust plays a subordinate role and the rights of trust beneficiaries originate ex lege by virtue of the trust itself as a relationship of trust sui generis. Although South African trust law acknowledges the fiduciary nature of the relationship between trustee and trust beneficiary, the nature and extent of the rights that should emanate from this relationship are not adequately acknowledged by the courts. / Jurisprudence / L.L.D.

近來，由於詐領人壽保險死亡保險金之情況甚為嚴重，使得政府及保險人不得不對人壽保險人免責事由之規範加以留意。而此亦為本文撰寫靈感來源。 故本文乃試從保險法及保險學之角度，對人壽保險人免責事由之意義及內容加以界定，進而於提出各國立法例後，探究目前我國人壽保險人之法定免責事由，並以人壽保險單示範條款為意定免責事由之中心，探究相關之法令規定。 對於人壽保險人免責事由之主要問題乃出自保險法第一百零九條及第一百二十一條，雖現行人壽保險單示範條款第十四條之規定亦源自於此二法條而來。然而，對於其中之爭議點，人壽保險單示範條款仍未加以解決。此外，本文亦兼論有關戰爭、內亂及其他類似的武裝變亂和核子反應造成之損害，保險人是否得以免責。 最後，對於前述之問題，本文建議除了從我國保險法第一百零九條、一百二十一條、第三十二條之內容加以修正之外，亦可從保險犯罪防制中心之成立，進行危險控制之工作。 / Defrauding death benefits of life insurance has become more and more serious recently, so the government and insurers must keep their eyes open about the liability exception of life insurers. This is also the inspiration source of this essay. This essay tries to describe the definition and contexts of the liability exception of life insurers from the insurance law and insurance theories points of view. After bringing the cases and laws in different countries forward, the writer will proceed to the next step: to investigate into the statutory liability exception of life insurers; and then, to center on Model Provisions of Life Insurance Policy, studying the related regulations about the exceptions or exclusions of life policy. The main issues of the liability exception of the life insurers arise from Sections 109 and 121 of the Insurance Law of R. O. C.. Although the Model Provisions of Life Insurance Policy S.14 also came from these rules, the main issues still remain unsolved. Moreover, this essay will also discuss about whether or not the insurers should be liable for the insurance events caused by the wars, civil strifes, other armed forces and nuclear reaction. Finally, this essay suggests amending the Insurance Law of R.O.C., S.109, 121, and 32 to solve the issues mentioned above as well as establishing the Crime Prevention Center of Insurance Institute to carry out the work of risk control.

團體壽險是員工福利思潮下之產物，至今已成為分散、轉嫁企業人身及責任風險不可或缺之風險管理工具。而團體壽險以一張保險單承保多數被保險人，此項「團體」之特性使其在核保、保險費、部分有效性及契約條款之設計上，有別於一般之人壽保險。目前，各家保險公司之團體壽險保險單悉以主管機關制訂之「團體一年定期人壽保險單示範條款」為依據。此示範條款以團體為要保人、團體成員為被保險人，將團體壽險定位為由第三人訂立之人壽保險契約，使團體壽險契約受到欠缺保險利益而無效、有無保險法第一○五條之適用及指定、變更受益人之權利人為誰之質疑。其次，團體壽險契約條款中的保險契約構成部分條款、被保險人資格條款、保險契約終止條款、契約轉換權條款、免責條款及不可抗爭條款等亦存在諸多問題，實有檢討予以修正之必要。 因此，本文乃以探討示範條款所涉法律爭議問題為中心，參酌國內學說見解並比較美國判例及美國保險監理官協會所制訂之「團體壽險定義及標準條款模範法案」，對團體壽險契約條款之增訂及修正提出七項建議，包括重新定位團體壽險契約當事人、重視逆選擇防範及被保險人權益保障、明訂兩年不可抗爭期間及團體信用壽險不適用契約轉換權條款及受益人條款、修正個別被保險人保險契約終止之時點及保險人免責事由等，希冀本文之淺見能使示範條款更為完善。 / Group life insurance arises from the thought that employers have the responsibilities to take care of their employees. Until now, group life insurance has become an important part of industries’ risk management plans for distributing and transferring industries’ life and liability risk. Group life insurance insures more than five persons in one policy, and this “group” characteristic makes group life insurance different from general life insurance in many aspects: underwriting, premiums, partly effective and contract clauses. Presently, provisions of group life policies are based on“Model Provisions for Group Yearly Term life Policies”promulgated by competent authority. According to Article 2 of the model provisions, the policyholder is the “group”, and the members of the group are insureds. In other words, group life insurance is entered into by third party. This causes three problems needed to be solved: (1) If the policyholder has no insurable interest in the insured, shall group life insurance be void? (2) Is Article 105 of Insurance Act applicable to group life insurance? (3) Who has the right to designate or change the beneficiary? In addition, there are still some problems in other model provisions including the entire-contract provision, eligibility requirements provision, termination provision, conversion provision, exception clause and incontestability provision. It is necessary to review and revise the model provisions. Therefore, this study focuses on related legal issues of the model provisions. Referring to scholars’ opinions and comparing American verdicts and “Group Life Insurance Definition and Group Life Insurance Standard Provisions Model Act” issued by The National Association of Insurance Commissioners, this study concludes by providing several suggestions in revising the model provisions: (1) The policyholder and the insured should be referred to as members of the group, not “group”. (2) Emphasize on preventing adverse-selection and protecting the insured’s right. (3) Augment incontestable period of two years and a clause which provides that conversion provision and beneficiary provision are not applicable to credit group life insurance. (4) Revise the termination provision and exception clause. Hope these suggestions will make the model provisions more perfect.

OPSOMMING Alhoewel die trustfiguur reeds sedert die 19e Eeu in Suid-Afrika erken word, en as `n suiwer trustfiguur tipeer kan word, is die hantering van die regte van sekere trustbegunstigdes steeds in onsekerheid gehul. Die hoofrede hiervoor is die oorbeklemtoning van die wyse waarop trusts tot stand kom en die onderbeklemtoning van die unieke fidusiêre aard van die trust na oprigting daarvan. In Engeland, Skotland, Sri Lanka, Louisiana en Quebec, waar die suiwer trustfiguur ook aanwending vind, bestaan, in teenstelling met die oënskynlike regsposisie in Suid-Afrika, die moontlikheid van trustbegunstigdes sonder regte glad nie. In hierdie jurisdiksies speel die oprigtingsinstrument `n ondergeskikte rol en ontstaan die regte van trustbegunstigdes ex lege uit hoofde van die trustfiguur as `n vertrouensverhouding sui generis. Alhoewel die Suid-Afrikaanse trustreg die fidusiêre aard van die verhouding tussen trustee en trustbegunstigde erken, word die aard en omvang van die regte wat hieruit voort behoort te vloei nog nie voldoende deur die howe erken nie. Vertrouensverhoudinge waaruit regte en verpligtinge ex lege voortspruit, is bekend aan die gemenereg en word steeds hedendaags aangetref in verskeie ander vakdissiplines binne die Suid-Afrikaanse reg, waaronder die maatskappyereg. Die suiwer trustfiguur stel verder noodwendig `n vertrouensverhouding daar wat juis daarop gemik is om die regte van trustbegunstigdes te beskerm. Die standpunt word dus ingeneem dat alle trustbegunstigdes in Suid-Afrika derhalwe oor ex lege regte beskik. Daar word aan die hand gedoen dat trustbegunstigdes se regte nie uitsluitlik voortvloei uit hoofde van die tersaaklike oprigtingshandeling nie, maar dat unieke regte ontstaan as gevolg van die onderliggende fidusiêre verhouding wat tot stand kom wanneer, maar ongeag hoe, die trust opgerig word. Kortom: Die fidusiêre verhouding behoort erken te word as eie, onafhanklike bron van trustbegunstigdes se moontlike regte teen die trustee in die geval van trustbreuk. Nie net is dit `n logiese stap in die ontwikkeling van die gemenereg nie, maar sal dit ook die beskerming van trustbegunstigdes in die Suid-Afrikaanse trustreg op dieselfde voet plaas as trustbegunstigdes in die ander jurisdiksies wat nagevors is. So 'n stap sal bydra tot regsekerheid en nie tot `n wesentlike omwenteling in die Suid-Afrikaanse trustreg en -administrasie lei nie. SYNOPSIS Although the trust figure has been recognised in South Africa since the 19th century and can be characterised as a proper trust, uncertainty still prevails regarding the scope and acknowledgement of the rights of some trust beneficiaries. The main reason for this is the over-emphasis of the manner in which trusts are created, and the under-emphasis of the unique fiduciary nature of the trust once it has been established. In England, Scotland, Sri Lanka, Louisiana and Quebec where the proper trust figure is also applied, there is no possibility, contrary to the apparent legal position in South Africa, of trust beneficiaries without rights. In these jurisdictions the instrument used to create a trust plays a subordinate role and the rights of trust beneficiaries originate ex lege by virtue of the trust itself as a relationship of trust sui generis. Although South African trust law acknowledges the fiduciary nature of the relationship between trustee and trust beneficiary, the nature and extent of the rights that should emanate from this relationship are not adequately acknowledged by the courts. / Jurisprudence / L.L.D.

The thesis deals with the topic of bank guarantees in the construction industry focusing on the contractor of the construction commission. The aim of this paper is the definition of bank guarantees in legal and economic terms, and on the basis of available literature, and also a proposal for the application of a bank guarantee in construction contracts. This thesis includes an overview of the products offered by national bank institutions in the field of bank guarantees and their comparison. The thesis contains an overview and description of bank guarantees used in the construction industry. The thesis focuses on a bank guarantee for the proper execution of the work (for the correct execution of the contract for work). There is described the progress of the guarantee from the contract for work until the warranty exercise and any dispute over the amount paid under the guarantee. Further, the paper deals with the use of bank guarantees in practice from the point of view of construction companies, focusing on the guarantee for the proper execution of the work. The thesis also describes solutions in the field of bank guarantees of construction companies, ways of surety, credit limits and bank charges for bank guarantees. In conclusion, there are described terms of the bank guarantee in the contract for work for the specific construction contracts and a method of preparation of the bid price for the contract with regard to where the cost appears applying the bank guarantee at the contractor's bid price. The contribution of this thesis is a comprehensive overview of bank guarantees in the construction industry and their application intended for a contractor of the construction commission.