Since Convention on the Rights of the Child of the United Nations are released, children's best interests becomes the highest principle for every state having legal system to deal with children's affairs. So we can say that the first serious mission of the subject of modern parent and tot's relation is protecting minor children's interests, then keeping the marriage and family peace and stable identity relations and etc. is the next. And in order to reach the above-mentioned purpose, the numerous countries have begun to examine their law of the marriage and family, even some advanced countries have abolished the differentiation between legitimate and illegitimate children too, in order to reach the demand for this two equalization. Now people of our country and mainland China ( what follows we call them two sides) contact with each other frequently, and then the extramarital sexual intercourse of people of two sides becomes numerous, and the quantity of the legitimate children also increases year by year. Base this, the announcement of the Equal Principle between legitimate and illegitimate children in mainland China marriage law has a deep meaning, but when we review our country, we find that our law about children's affairs has no response for the above-mentioned things. Even now our law about children's affairs still maintain the differentiation of legitimate and illegitimate children and also especially discriminate against the children of the mainland China in "The ordinance of people's relationship between Taiwan and mainland China ". So this thesis's aim is checking the legal system related to legitimate and illegitimate children of two sides by the standard namely with the children's best interests and look over them to find they observe the standard namely with the children's best interests or not. By the way, this thesis will try to find the reason and the cause that helping legal system about legitimate and illegitimate children stand out ,and try to find the real way to make legitimate children equal with illegitimate children in the modern status which has varied family type and varied pattern of both sexes getting along with each other. To this end, the thesis want to set up a new ¡§legitimate children presumption¡¨system to adapt to the above-mentioned purpose, and doesn't make children unequal just because their parents aren't husband and wife , and our law ¡]or mainland China's law¡^about children's affairs will juxtapose advanced countries.

20世紀初期，以新城建設為特徵的發展形式對大陸地區的農地資源造成極大破壞，在經歷了「空間大躍進」的失敗之後，都市更新成為大陸地區新時期城市建設的的重點方向。台灣地區之都市更新事業早在日治時期就已起步，1998年《都市更新條例》頒布以來已具備完善的制度架構以及豐富的實施經驗。在相似的文化背景之下，作為都市更新的先行者，台灣地區是否能夠給尚處於起步階段的大陸地區提供借鏡意義，大陸地區又能否後來居上為台灣地區的都更困境提供良方？這便是本研究所要探討的課題。 本研究從法令政策及實施效果兩個面向切入，以制度面與執行面對兩岸之都市更新政策與方法進行比較分析。法令政策方面，通過台灣地區都市更新制度以及大陸地區土地產權制度變遷過程之梳理，釐清當前兩岸都市更新的基本流程。本研究認為兩岸都更流程雖然在某些細節存在差別，但總體來說仍十分相似。實施效果方面，本研究選取台北市、上海市以及深圳市三個城市之案例進行分析。在相似的都市更新流程下，兩岸在具體案例的實施過程則表現出政府角色的差異，形成了台灣地區民間主導更新、大陸地區政府主導更新的局面，而這也是兩岸都市更新的主要差異。 本研究認為，土地產權制度的差異是造成兩岸都市更新中政府角色不同的主要原因。換言之，台灣地區土地私有制使得民間成為都市更新的主導者；相對地，大陸地區土地公有制下的土地財政則使得地方政府主導了都市更新。在產權差異的大背景下，兩岸都更在操作方法上並無足夠的相互借鏡意義，因此本研究僅從更新理念上對兩岸之都更事業提出了一定的建議。

本研究係探討關係人交易雙方是否委任相同會計師進行查核，對企業負債資金成本之效果。本文以企業利息費用除以平均帶息負債衡量企業之負債資金成本，企業之關係人交易部分則分成關係人銷貨交易、關係人進貨交易、關係人應收款、關係人應付款等四類型交易，來討論關係人交易與企業負債資金成本之關聯，接著將各類型關係人交易再細分成由相同會計師查核關係人交易雙方與由不同會計師查核關係人交易雙方兩類，以檢驗相同會計師查核對於企業負債資金成本之影響。 研究結果發現關係人交易與企業負債資金成本之關聯並無統計上之顯著性。然將關係人交易進一步拆分為是否由相同會計師查核關係人交易雙方後，關係人進貨交易與關係人銷貨交易等兩類型交易若由相同會計師查核交易雙方，其相較於不同會計師查核能夠有效減緩企業負債資金成本增加之情形。 / This study examines the effect of same auditor auditing both sides of related party transactions (RPTs) on cost of debt. In this study, cost of debt is measured using interest expenses divided by average interest bearing debt and we hand collect from annual reports the data of the four common types of RPTs: sales to related parties, purchases from related parties, accounts receivable from related parties and accounts payable to related parties. For the four types, we further split RPTs into RPTs whose involved sides are audited by the same auditor and RPTs whose involved sides are audited by different auditors. We do not find any evidence that RPTs are associated with cost of debt. However, we find that for sales to related parties and purchases from related parties, RPTs whose involved sides are audited by the same auditor are associated with cost of debt less strongly than RPTs whose involved sides are audited by different auditors. Our results suggest that same auditor auditing can mitigated the detrimental effect of RPTs on cost of debt.

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