Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių mokesčių pajamų. Be to, ryšys tarp minėtų rodiklių privalo būti stiprus. Nekilnojamojo turto apmokestinimo modelis turi būti pasirenkamas atsižvelgiant į mokesčių mokėtojų disponuojamas pajamas, turto vertę, apmokestinimo teritoriją. / The main purpose of this work is to reveal performance of the optimal real estate taxation system. To this end was made of real property taxation systems analysis, based on the necessity of tax, utility and efficiency. Modeling the different markets of the essential differences between the tax rates. Ad valorem systems is largely restricted to 1% rate. Systems from the area used for taxation of eight four-zone rates. The taxation system is an effective, if generated revenues of more than 0,5% of GDP, 2% of the total tax revenue, 25% of municipal tax revenues. In addition, the relationship between these variables must be strong. Real estate tax model should be chosen according to the tax payers' disposable income, value of the property tax area.

Les analyses spatiales et statistiques ont été réalisées avec les logiciels ArcView et SPSS / Ayant la contradiction entre le développement urbain et la conservation environnementale comme problématique, la stratification socioeconomique et spatiale emèrge comme champ privilegié d’investigation au sujet des indicateurs de durabilité urbaine. Cela constitue une des raisons du choix de la ville de Maringá comme terrain de recherche. La question de cette étude est de savoir quels sont les indicateurs durabilité urbaine permettant de dégager les quartiers plus proches de l’équilibre entre la qualité de vie humaine et l’équilibre de l’environnement, tout en tenant comme hypothèse de fond le lien entre la durabilité du développement et la conscience d’appartenance sociale et environnementale. En suivant une approche épidémiologique non anthropocentrique, cette recherche contribue à la discussion de la durabilité urbaine en offrant un cadre théorique et un modèle systémique pour la construction d’indicateurs de durabilité urbaine. L’application des indicateurs montre une classification de durabilité urbaine divergente de la stratification socio-economique mises en évidence par l’IDH. Cette classification, vérifiée au moyen de corrélation s multiples d’indices, dont l’empreinte écologique, l’indice de satisfaction de revenu, l’indice d’intégration sociale, les habitudes de santé et le poids santé, à l’échelle de deux aires échantillonnées dans les quartiers Conjunto Residencial Inocente Villanova Júnior et Zona 05. Les résultats suggèrent que le revenu a une forte influence sur l’empreinte écologique des familles, cependant, 10% des cas montrent la possibilité d’avoir une empreinte durable tout en ayant un revenu familial elevé. D’autres études se montrent nécessaires pour affiner le modèle proposé. / The aim of this research is to contrast the effects of urban development with environmental conservation practices. The investigation focuses on socio-economic segregation and its impact on sustainability, as measured by specific sustainability indicators. The city of Maringa in Central Brazil was selected as a case study, applying a targeted analysis to certain neighbourhoods. The study set out to determine which urban sustainability indicators are most appropriate to identify those neighbourhoods with the most sustainable practices and life-styles, assuming a fundamental link between sustainability practices and awareness of social and environmental responsibility. Using a epidemiological, but not anthopocentric, approach, this research contributes to and enriches the urban sustainability discourse by proposing a theoretical framework and model for the systemic construction of viable urban sustainability indicators. Applying these indicators to demographic and socio-economic data analysis results in a way of assessing urban sustainability that diverges from the socio-economic stratification approach of the HDI. This approach to sustainability assessment is validated through being applied to two sample areas of Maringa: the neighbourhoods of Conjunto Residencial Inocente Villanova Júnior and of Zona 05, using corrélations between ecological footprint, satisfaction index, social integration index, residents' health habits and body weight. Results suggest that income has a strong influence on household ecological footprint. However, in 10 % of cases a sustainable footprint is possible even in households with high incomes. Additional studies are recommended to refine the proposed model. / Tendo como problemática a contradição entre o desenvolvimento urbano e a conservação ambiental, a estratificação socio-econômica emerge como um campo privilegiado para o estudo da durabilidade do nível de vida. Esta é uma das razões que levaram à escolher Maringá como caso de pesquisa. A questão é saber quais indicadores de sustentabilidade urbana permitem identificar os bairros mais proximos do equilíbrio entre qualidade de vida humana e equilibrio ecológico. A hipótese de fundo supõe uma relação entre a sustentabilidade e uma consciência de interdependência socio-ambiental. Utilisando uma abordagem épidemiológica não anthropocêntrica, esta pesquisa contribui com o debate sobre a sustentabilidade urbana oferecendo um cadro téorico e um modelo sistémico para a construção de indicadores de durabilidade urbana, propondo e examinando alguns indicadores. Os resultados mostram uma classificação de sustentabilidade que diverge da estratificação socio-econômica evidenciadas pelo IDH. Esta classificação, verificada na escala dos bairros amostrados, Conjunto Residencial Inocente Villanova Junior e Zona 05, utilizando a análise estatística de correlação entre os indices de pegada ecológica, satisfação de renda, integração social, habitos de saúde e massa corporal identificam uma forte influência entre a renda e a pegada ecológica. Porém, 10% das famílias mostram que é possível reduzir a pegada ecológica a um valor sustentável mesmo obtendo renda familiar de até 3000 reais. Os resultados apontam a necessidade de outros dados para afinar o modelo proposto.

Cette thèse a un objet théorique et un objet pratique. L'objet théorique est double. Il s'agit de démontrer la possibilité d'une réception juridique de l'analyse économique du droit. Cela nécessite de se placer dans les postulats de la postmodernité tant dans l'approche du concept d'Etat que dans celle de la règle juridique. La recherche se place alors résolument dans la doctrine théorique de l'approche de la règle juridique à travers le paradigme du réseau. Dans cette perspective théorique, le droit des marchés publics n'est que le support de cette démonstration. Mais il en devient aussi l'objet pratique. Le marché public est ainsi un acte dans l'économique et un acte économique. En tant que contrat de l'achat public, le marché public place la personne publique ou assimilée dans une relation d'échange économique. La notion générale de contrat permet de percevoir le marché public comme le support juridique d'un échange économique. Mais le recours aux marchés publics est aussi un choix de gestion. Il est est alors l'une des options possibles dans la gestion administrative contemporaine axée sur la recherche de la rationalisation de l'action administrative. Le marché public est alors perçu comme un acte juridique ayant aussi une source économique. En tant qu'acte économique, le marché public entretient alors des rapports d'interaction avec les règles de droit de la concurrence. Or le droit des marchés publics est lui-même le droit d'une concurrence spécifique. Cette mutation de la réception de l'économique dans les marchés publics et les règles les encadrant permet l'avènement d'un juge administratif du contrat économiste. / This research deals with how the French and the European public procurement laws integrate the economic analysis of contract. The theoretical approach is based on Law taken under the network theory. In a first point, the public contract is taken under the relation between the general definition of contract and the economic notion of exchange. The second point deals with the new public management theories and the public procurement contracts. In this point, It is examined how the choice of buying influences the organization of public agencies. The third and the fourth points deal with consequences of taking the public procurement contract as an economic action. It is discussed the relation between the public procurement law and the competition law; especially how the public procurement law is, in itself, a specialized competition law. This new evolution offers to French administrative judge, taken as the judge of all the administrative contracts, a way to become an economic judge.

Der Deutsche Corporate Governance Kodex (DCGK) entfaltet trotz seiner rechtlichen Unverbindlichkeit als sog. „Weiches Recht“ oder „Soft Law“ erhebliche tatsächliche Wirkungen. Für Vorstände und Aufsichtsräte bestehen starke Anreize zur Befolgung, vor allem, um damit einen positiven Signalling-Effekt zu erzielen. Umgekehrt kann die Nichtbefolgung insbesondere des Empfehlungsteils negative Konsequenzen haben, die restriktiv wirken. Die vom DCGK ausgehenden Anreize und Restriktionen fallen je stärker aus, desto mehr ein Unternehmen für die Kapitalbeschaffung auf die Kapitalmärkte angewiesen ist. Die Verpflichtung zur Abgabe einer Entsprechenserklärung nach § 161 AktG führt zu einer allgemeinen Bekanntheit des DCGK und verhilft zu dessen breiter Durchsetzung. Ferner kommt es durch sie zu einer Verstärkung der Regulierungswirkungen des Empfehlungsteils. Die Funktion von Corporate Governance Kodizes ist es, Standards zu setzen, an denen sich die Akteure des Kapitalmarkts orientieren können. Zur Regulierung durch Corporate Governance Kodizes sind drei Regelungsalternativen erkennbar: Regulierung durch Parlamentsgesetz, Listings Rules oder eine völlige Freigabe der entsprechenden Regelungsbereiche. Bei der schrittweisen Analyse von Soft Law, Corporate Governance Kodizes im Allgemeinen und dem DCGK als konkretem Anwendungsfall werden im Lichte der Regelungsalternativen einige Argumente herausgearbeitet, die für diese Regulierungstechnik sprechen. Dies sind mögliche Einsparungen von Transaktionskosten, Flexibilität und eine hohe Qualität des Normsetzungsprozesses. Regulierung durch Corporate Governance Kodizes erweist sich insofern den übrigen Regelungsvarianten als überlegen. Dies gilt insbesondere, wenn die Verpflichtung zur Abgabe einer Entsprechenserklärung nicht auf einen einzelnen Kodex beschränkt wird, so dass die Regelungsadressaten zwischen verschiedenen Kodizes wählen können („Wettbewerb der Institutionen“). Ein Verstoß gegen den verfassungsrechtlichen Gesetzes- oder Parlamentsvorbehalt durch § 161 AktG ist nicht feststellbar. Bei der Anwendung des Instrumentariums der Konstitutionenökonomik zeigt sich jedoch, dass eine Verpflichtung zur Abgabe einer Entsprechenserklärung nur dann legitimiert ist, wenn diese hinsichtlich des in Bezug genommenen Kodex offen und nicht auf einen einzelnen Kodex beschränkt ist. / Despite its unbinding legal character as “Soft Law”, the German Corporate Governance Code has significant actual effects. There are strong incentives for members of the board of management and members of the supervisory board to comply with the code, mainly based on the opportunity to utilize a positive signalling-effect. Incentives and restrictions based on the code become the more significant, the more a company relies on capital markets for raising capital. Empiric studies confirm this hypothesis. The obligation to “comply-or-explain” in § 161 AktG generates a broad publicity and facilitates the general acceptance of the code. The regulatory effects of the code are being aggravated. Codes of Corporate Governance contribute to improving corporate governance structures by setting standards that capital market players can use for guidance and orientation. There are three alternatives to regulation by codes of corporate governance: regulation by law, regulation by listing rules and non-regulation. A step-by-step analysis of soft law, codes of corporate governance in general and the German Corporate Governance Code in particular brings upon a number of arguments in favour of this regulatory technique. These arguments are: savings in transaction costs, increased flexibility and a high quality of the standard-setting process. In this respect, regulation by Codes of Corporate Governance is superior to its regulatory alternatives. This is even more valid for an institutional setup where the obligation to “comply-or-explain” is not limited to a single Code of Corporate Governance, but leaves the addressees the choice among various competing codes. In such an institutional setup of “regulatory competition”, companies are free to choose the regulatory regime that best fits their specific needs. Regarding German constitutional law, a breach of the rules of provision of legality (“Gesetzesvorbehalt”) and provision of parliament (“Parlamentsvorbehalt”) by § 161 AktG can not be proven. Applying constitutional economics, a legitimating consensus can be shown in respect to the actual compliance with a Code of Corporate Governance. However, the obligation to “comply-or-explain” can only be legitimated, if the obligation does not refer to a specific Code of Corporate Governance.

本文旨在探討於我國憲法架構下，同性戀者的權利保障議題。期以引介國外相關學說與法制，解決我國日漸浮現的相關爭議。 第一章，緒論。說明研究動機與研究範圍，並揭櫫科際整合的研究方法，兼採社會學等其他學門對於同性戀議題的既有研究成果，作為法學研究的背景。 第二章以憲法平等權保障為核心，從美國聯邦最高法院所建立的三重審查基準，討論其於「性傾向歧視」案件的適用。研究發現，對於同性戀者所為的差別待遇，基於「代表強化論」等政治程序參與保障、構成違憲「可疑分類」與根據從社會學等理論，同性戀者與異性戀者並無不同，應享有同等基本權利的憲法保障，除非政府所為分類具有一「優位」政府利益，且手段與目的緊密關連，否則應屬違憲。值得注意的是，美國聯邦最高法院於Romer v. Evans一案中揭示「本質原則」(per se rule)，於立法者「惡意」對「孤立的弱勢族群」，根據偏見予以全面性不利的差別待遇，法院即得直接認定違憲。本文認為此項平等權審查途徑的突破，仍有其適用上的爭議與缺陷，其影響有待進一步觀察。 其後，針對「同性性行為」的除罪化，與「同性婚姻」的合法化等兩個當前最具爭議性，與同性戀者生活關係密切的問題，本文嘗試以第二章所建立的理論基礎，檢視其正當性。第三章討論同性性行為的除罪化。首先以社會生物學反駁同性性行為的「不自然論據」。其次，基於「自由主義」的「傷害原則」，除非對第三人造成傷害，否則對性行為均不應加以管制。再者，針對管制同性性行為的「雞姦法」，論者雖謂該法並非僅就同性戀者加以處罰，然，實際上處罰者確均為同性戀者，況立法本意往往隱涵對同性戀者的偏見等，此即與憲法平等權保障相悖，應屬違憲。惟，美國聯邦最高法院於Bowers v. Hardwick一案中則肯定該法的合憲性，本文亦就該項判決予以批判。最後則就台灣同性性行為管制或相關立法與行政措施之現狀，提出修法建議。 第四章討論最具爭議的「同性婚姻」合法化問題。研究發現，同性婚姻於本文第二章所提出自由主義傷害原則，以及平等權理論之下應予合法。首先，駁斥反對者所提出的「滑坡理論」等諸項疑懼。其次，剖析美國司法實務就同性婚姻所提出的若干論據，發現，其於同性戀者的刻板印象，深受「同性戀恐懼症」所影響，均屬情緒性反應與理所當然的偏見，是項見解，亦於夏威夷州最高法院所為指標性判決得到回應。此外，比較全球各國對同性婚姻保障的制度，「準婚姻」及「登記伴侶」等制度雖然給予同性戀者若干保障，本文認為，此項制度仍凸顯同性戀者有異於異性戀者，婚姻的形式意義與實質保障均應爭取之。基於平等權理論，國家應該提供人民相同的法律保障，既然並無禁止異性戀者合法結婚，亦不應該禁止同性戀者結婚。 第五章則總結研究發現：一、從美國聯邦最高法院、歐洲人權法院、加拿大最高法院，乃至於聯合國人權委員會對於同性戀者權利保障議題的關注，而於「亞洲人權憲章」草案中，亦明白規定對於同性戀者的平等保障，對同性戀者的人權保障，已為全球逐漸形成的共識。以比較法的觀點而言，不同法律制度所形成的理論，亦在同性戀人權保障議題上，獲得相互引證與批判，有助於理論的成熟發展。二、本文提出同性戀者權利保障的理論基礎，雖然從不同學門理論、自由主義、政治哲學等出發，然而最終關注的焦點仍在於憲法平等權保障的理念。而相關理論於晚進各國司法實務上已見採納與實踐。三、雖然台灣社會目前對同性戀者權利保障議題，其問題意識形成與公眾討論仍未熱烈，關注議題與焦點亦較未全面性深入。本文認為，法律於社會改革具有其功能，從法律與平權運動的互動，呼籲有識者重視司法途徑以解決法律限制，並提出修法建議與審查基準，作為立法機關制訂法律與法院（包括大法官）審查相關議題的參考。 關鍵詞：同性戀、隱私權、平等權、審查基準、同性婚姻、自由主義、社會建構論、法律經濟學、同性性行為、防衛婚姻法。 目次 中文摘要 英文摘要 表次 第一章 緒論…………………………………………………………………………1 第二章 同性戀者權利保障的理論基礎…………………………………………27 第三章 同性性行為的除罪化……………………………………………………115 第四章 同性婚姻的合法化………………………………………………………164 第五章 結論：同性戀與憲法-兼論台灣同性戀者權利保障的未來…………240 參考書目……………………………………………………………………………247 附錄……………………………………………………………………………………I 詳目 第一章 緒論 1.1 研究動機………………………………………………………………………………………1 1.2 問題意識：同性戀議題的法學發問基礎……………………………………………………9 1.2.1 同性戀者在憲法基本權利主體的定位…………………………………………………14 1.2.2 同性戀者權利保障的議題取向與理論基礎……………………………………………15 1.2.3 憲法平等權審查基準的建立……………………………………………………………16 1.2.4 同性戀者權利保障的終極關懷：後續法律關係的確定與爭端解決…………………17 1.3 研究方法………………………………………………………………………………………18 1.3.1 科際整合的研究途徑……………………………………………………………………19 1.3.2 比較法的研究方法………………………………………………………………………21 1.4 本文架構：從理論到實用，從私領域到公領域……………………………………………24 第二章 同性戀者權利保障的理論基礎 2.1 理論前提：社會建構論的觀察………………………………………………………………27 2.1.1 同性戀：一個歷史的偶然？……………………………………………………………28 2.1.1.1 古代西方文化中的同性戀………………………………………………………28 2.1.1.2 古代西方文化以外的同性戀……………………………………………………30 2.1.1.3 近代文化中的同性戀……………………………………………………………32 2.1.1.4 中國傳統文化中的同性戀………………………………………………………33 2.1.1.5 同性戀醫學定義的歷史演變……………………………………………………36 2.1.2 同性戀的釋疑：同性戀（者）的刻板印象及現代科學的解釋………………………37 2.1.2.1 對同性戀（者）的刻板印象……………………………………………………38 2.1.2.1.1 同性戀危害社會………………………………………………………38 2.1.2.1.2 同性戀者無法生殖，對人類繁衍構成威脅…………………………39 2.1.2.1.3 同性戀者對兒童與青少年構成威脅…………………………………40 2.1.2.1.4 同性戀者的生活方式並不幸福………………………………………41 2.1.2.1.5 同性戀者性關係複雜…………………………………………………42 2.1.2.1.6 同性戀等同愛滋病……………………………………………………43 2.1.2.1.7 同性戀破壞宗教道德，影響社會安定………………………………44 2.1.2.1.8 同性戀者要求特殊權利………………………………………………44 2.1.2.1.9 同性戀對家庭構成威脅………………………………………………45 2.1.2.1.10 小結…………………………………………………………………46 2.1.2.2 現代科學的正面回應……………………………………………………………46 2.1.2.2.1 同性戀並非病態………………………………………………………46 2.1.2.2.2 同性戀作為一種精神疾病﹕從歷史的角度來看……………………48 2.1.2.2.3 同性戀從精神疾病除名………………………………………………50 2.1.2.2.4 同性戀的成因…………………………………………………………53 2.1.2.2.4.1 x染色體上的發現………………………………………55 2.1.2.2.4.2 生物醫學的研究：荷爾蒙與腦部構造變異……………56 2.1.2.2.4.3 後天環境論………………………………………………56 2.1.3 社會建構論對於同性戀的意義…………………………………………………………57 2.1.3.1 異性戀主義：同性戀刻板印象的形成與同性戀恐懼症………………………57 2.1.3.2 Foucault的社會建構理論………………………………………………………58 2.1.3.2.1 現代概念下的同性戀：一個性文化的興起…………………………58 2.1.3.2.2 Foucault的性理論……………………………………………………59 2.1.3.2.2.1 坦白是性之根本…………………………………………59 2.1.3.2.2.2 性科學……………………………………………………60 2.1.3.2.2.3 權力關係…………………………………………………61 2.1.3.2.2.4 建構主義…………………………………………………62 2.1.3.2.3 Foucault對性概念的重建……………………………………………62 2.1.3.2.3.1 性是否已成為一個不夠用的概念﹖……………………62 2.1.3.2.3.2 快感與慾望………………………………………………63 2.1.3.2.4 Foucault的性與同性戀政治觀………………………………………63 2.1.3.2.5 Foucault對同性戀關係的詮釋：友誼…………………………………64 2.2 自由主義的哲學基礎與隱私權保障…………………………………………………………65 2.2.1 同性戀者自由的界限：「俄芬登報告」的論爭………………………………………66 2.2.2 白紙上的墨漬：傷害與容忍的法的詮釋………………………………………………68 2.2.2.1 憲法上保障基本權利的性質及其界限…………………………………………69 2.2.2.2 傷害原則的具體化：憲法第二十三條的適用…………………………………69 2.2.2.3 基本權利的「容忍」義務？……………………………………………………70 2.2.2.4 同性戀的傷害性？………………………………………………………………70 2.2.2.4.1 破壞社會？回應社會解構論…………………………………………70 2.2.2.4.2 破壞家庭生活幸福……………………………………………………71 2.2.2.4.3 同性性行為容易傳染疾病……………………………………………72 2.2.2.4.4 小結……………………………………………………………………73 2.2.3 當代自由主義者的理論對於同性戀議題的實用………………………………………73 2.2.3.1 John Rawls的「政治自由主義」：權利的道德基礎與優先性…………………73 2.2.3.2 Ronald Dworkin的「倫理的自由平等」…………………………………………75 2.2.3.3 Joseph Raz的「至善論者自由主義」……………………………………………76 2.2.3.4 法律道德主義的「圍城」：德國戰後「新自然法」浪潮……………………77 2.2.3.5 自由主義法典範下對於同性戀者權利保障的危機……………………………79 2.2.4 理性與自治：自由主義下隱私權的保障目的…………………………………………80 2.2.4.1 理性的人：一個古老的哲學問題………………………………………………80 2.2.4.2 同性戀者是否為理性的人？……………………………………………………82 2.2.5. Richard Posner的「法律經濟分析」……………………………………………………84 2.2.5.1 功效主義與同性戀………………………………………………………………84 2.2.5.2 Posner的法律經濟分析與同性戀者權利保障…………………………………87 2.2.5.2.1 Posner的性理論與同性戀……………………………………………87 2.2.5.2.2 Posner理論的適用……………………………………………………89 2.2.6 小結………………………………………………………………………………………90 2.3 平等權保障……………………………………………………………………………………90 2.3.1 一個新歷史的開始：Romer v. Evans……………………………………………………91 2.3.1.1 背景事實與纏訟經過……………………………………………………………91 2.3.1.2 多數意見…………………………………………………………………………94 2.3.1.3 不同意見…………………………………………………………………………95 2.3.1.4 Romer案的評析及其影響………………………………………………………97 2.3.1.4.1 本質原則對於平等權審查基準的定位………………………………98 2.3.1.4.2 同性戀者在憲法上的定位不明………………………………………98 2.3.1.4.3 Hardwick案於Romer案的關係懸而未決……………………………99 2.3.1.4.4 民主價值與憲法基本權利保障……………………………………100 2.3.2 同性戀者平等權審查基準的選擇……………………………………………………101 2.3.2.1 平等權審查基準的概說………………………………………………………101 2.3.2.2 從「性別歧視」主張同性戀者平等權：中度審查基準的適用………………102 2.3.2.2.1 性別歧視審查基準的早期見解……………………………………102 2.3.2.2.2 性別歧視的新視點…………………………………………………103 2.3.2.2.3 中度審查基準的形成………………………………………………104 2.3.2.2.4 「性傾向歧視」是「性別歧視」？性別角色的迷思………………106 2.3.2.3 同性戀作為「可疑分類」︰適用「嚴格審查基準」的坦途？………………108 2.3.2.3.1 缺乏政治力量………………………………………………………110 2.3.2.3.2 「隔離但平等」與「不同但平等」…………………………………111 2.3.2.3.3 與生俱來、不可改變的特徵…………………………………………112 2.3.2.3.4 小結…………………………………………………………………113 第三章 同性性行為的除罪化 3.1 從社會生物學看同性戀與同性性行為……………………………………………………115 3.1.1 社會生物學概說………………………………………………………………………115 3.1.2 社會生物學與同性戀…………………………………………………………………117 3.1.3 同性性行為是「不自然」？……………………………………………………………121 3.1.3.1 描述性的自然法則……………………………………………………………121 3.1.3.2 「人為的」就是不自然…………………………………………………………122 3.1.3.3 凡是不常見或不正常的東西不自然…………………………………………123 3.1.3.4 與一個器官或工具的主要目的或功能相反的使用方式不自然……………124 3.1.3.5 凡是不自然的就是不好的……………………………………………………125 3.2 各國管制現況與除罪化趨勢………………………………………………………………126 3.2.1 美國雞姦法在憲法上的爭議…………………………………………………………126 3.2.1.1 性行為管制的憲法爭議：隱私權的保障範圍…………………………………127 3.2.1.2 隱私權保障的負面教材：Bowers v. Hardwick…………………………………129 3.2.1.2.1 一個不存在的事實：事實與判決經過………………………………129 3.2.1.2.2 多數意見……………………………………………………………131 3.2.1.2.3 協同意見……………………………………………………………133 3.2.1.2.4 不同意見……………………………………………………………134 3.2.1.3 Hardwick案的評析及其對同性戀者平權運動的影響………………………138 3.2.1.3.1 本案應不應該受理？………………………………………………138 3.2.1.3.2 隱私權保障的目的…………………………………………………140 3.2.1.3.3 性行為受隱私權保障的範圍：滑坡論證的疑慮……………………141 3.2.1.3.4 創設基本權利類型的理由：歷史傳統？……………………………142 3.2.1.3.5 法律與道德的界限…………………………………………………142 3.2.1.3.6 Hardwick案對同性戀者權利保障的影響…………………………142 3.2.1.3.6.1 行為與地位的混淆……………………………………142 3.2.1.3.6.2 公領域與私領域的切割………………………………143 3.2.2 美國經驗的對照：歐洲國家與全球同性性行為除罪化的努力………………………143 3.2.2.1 歐洲同性性行為的管制歷史…………………………………………………144 3.2.2.2 歐洲人權法院的判決分析……………………………………………………144 3.2.2.2.1 保障範圍……………………………………………………………145 3.2.2.2.2 侵害類型與干涉程度………………………………………………146 3.2.2.2.3 比例原則……………………………………………………………149 3.2.2.2.4 「歐洲共識」…………………………………………………………151 3.2.2.3 同性性行為作為一種普遍人權………………………………………………152 3.3 我國關於同性性行為與刑法管制的可能議題……………………………………………154 3.3.1 刑法「性別意識」與「姦淫」、「猥褻」的定義……………………………………154 3.3.1.1 同性戀及其性行為的刑法評價………………………………………………154 3.3.1.2 刑法的性別意識………………………………………………………………155 3.3.2 合法性行為同意年齡…………………………………………………………………160 3.3.3 後天免疫症候群防治條例與性行為告知義務………………………………………162 第四章 同性婚姻的合法化 4.1 同性婚姻的歷史與正反意見的陳述………………………………………………………166 4.1.1 婚姻的意義及其對同性戀者的重要性………………………………………………166 4.1.1.1 不只是「婚姻」…………………………………………………………………166 4.1.1.2 同性戀社群內部對婚姻的爭論………………………………………………168 4.1.2 同性婚姻的歷史………………………………………………………………………170 4.1.3 反對同性婚姻的主要理由及其反駁…………………………………………………171 4.2 同性婚姻在各國的憲法爭議與法律實踐…………………………………………………173 4.2.1 美國同性婚姻的憲法爭議……………………………………………………………173 4.2.1.1 同性婚姻的爭訟………………………………………………………………173 4.2.1.1.1 Baker v. Nelson………………………………………………………173 4.2.1.1.2 Jones v. Hallahan……………………………………………………175 4.2.1.1.3 Singer v. Hara………………………………………………………176 4.2.1.1.4 Adams v. Howerton…………………………………………………179 4.2.1.1.5 Dean v.District of Columbia(Barry)…………………………………181 4.2.1.1.6 小結：結婚權的憲法意義……………………………………………182 4.2.1.1.6.1 隱私權與結婚權………………………………………182 4.2.1.1.6.2 結婚權與婚姻的社會意義……………………………183 4.2.1.2 Baehr v. Lewin(Baehr I)…………………………………………………………185 4.2.1.2.1 事實及爭訟經過……………………………………………………185 4.2.1.2.2 多數意見……………………………………………………………185 4.2.1.2.3 協同意見……………………………………………………………187 4.2.1.2.4 不同意見……………………………………………………………187 4.2.1.3 Baehr v. Miike(Baehr II)………………………………………………………190 4.2.1.3.1 事實及爭訟經過……………………………………………………190 4.2.1.3.2 法院意見……………………………………………………………191 4.2.1.4 Baehr二案的評析及其影響……………………………………………………193 4.2.1.5 「防衛婚姻法」的合憲性………………………………………………………194 4.2.1.5.1 「防衛婚姻法」的制定與其內容……………………………………195 4.2.1.5.2 「防衛婚姻法」的合憲性：Romer一案的適用……………………196 4.2.1.6 平等的極致：「滑坡論證」的失序挑戰………………………………………199 4.2.1.6.1 禁止童婚與同性婚姻………………………………………………200 4.2.1.6.2 禁止一夫多妻與同性婚姻…………………………………………201 4.2.1.6.3 禁止亂倫與同性婚姻………………………………………………202 4.2.1.6.4 小結…………………………………………………………………204 4.2.2 歐洲人權公約對於同性婚姻的保障…………………………………………………204 4.2.2.1 家庭關係的隱私權保障………………………………………………………205 4.2.2.2 婚姻權的保障…………………………………………………………………206 4.2.2.3 「禁止歧視」條款與同性婚姻…………………………………………………208 4.2.2.3.1 適用範圍及其限制…………………………………………………208 4.2.2.3.2 合理審查基準………………………………………………………209 4.2.2.3.3 「比例原則」審查基準………………………………………………211 4.2.3 「婚姻」定義的突破：加拿大最高法院M v. H判決…………………………………212 4.2.3.1 背景事實………………………………………………………………………212 4.2.3.2 多數意見………………………………………………………………………213 4.2.3.3 不同意見………………………………………………………………………214 4.2.3.4 本案評析及其影響……………………………………………………………214 4.2.4 同性婚姻在全球各國的制度實現……………………………………………………215 4.2.4.1 實質法律保障：伴侶登記或認可法……………………………………………216 4.2.4.1.1 從契約到身分………………………………………………………216 4.2.4.1.2 從身分到契約………………………………………………………218 4.2.4.2 現行制度的適用與評估………………………………………………………219 4.2.4.2.1 北歐國家對於同性婚姻態度開放的原因…………………………219 4.2.4.2.2 異性戀婚姻適用於同性戀者的評估………………………………220 4.3 我國同性婚姻合法性的憲法挑戰…………………………………………………………220 4.3.1 中國傳統下對婚姻的看法……………………………………………………………221 4.3.2 現行民法下同性婚姻的合法性及其衍生議題………………………………………221 4.3.3 同性婚姻合法化在我國的可能性：大法官解釋的評估………………………………224 4.3.3.1 性別歧視下的平等：我國大法官對於「男女平等」的解釋…………………224 4.3.3.1.1 釋字第三六五號解釋/男女「合理」差別待遇︰多合理？…………224 4.3.3.1.2 釋字第二四二號解釋/「婚姻」作為「制度性保障」………………229 4.3.3.1.3 小結…………………………………………………………………235 4.3.3.2 我國憲法第七條「男女平等」與同性戀平等權保障…………………………235 4.3.3.2.1 憲法文本的詮釋……………………………………………………235 4.3.3.2.2 性解放下的男女平等………………………………………………237 4.3.3.3 小結……………………………………………………………………………239 第五章 結論：同性戀與憲法-兼論台灣同性戀者權利保障的未來 5.1 平權運動策略建言…………………………………………………………………………240 5.1.1 建立共識，尋求認同…………………………………………………………………240 5.1.2 具體可行的目標………………………………………………………………………241 5.1.2.1 組織化…………………………………………………………………………241 5.1.2.2 持續化…………………………………………………………………………242 5.1.2.3 議題化…………………………………………………………………………242 5.1.2.4 司法化…………………………………………………………………………243 5.2 法律修正方向與司法審查基準……………………………………………………………243 5.2.1 國際人權公約與內國法律……………………………………………………………243 5.2.2 制定反歧視法？………………………………………………………………………244 5.2.3 司法審查基準…………………………………………………………………………245 表次 表1-1：同性戀者權利保障議題一覽表 ………………………………………………………………11 表2-1：Romer v. Evans案判決意見一覽表……………………………………………………………96 表2-2：美國最高法院三重審查基準一覽表…………………………………………………………106 表3-1：Bowers v. Hardwick案判決意見一覽表………………………………………………………136 表4-1：Baehr v. Lewin案判決意見一覽表……………………………………………………………189 表4-2：Baehr v. Miike案判決意見一覽表……………………………………………………………193 表4-3：種族、性別與性傾向歧視之類推過程一覽表………………………………………………194 表4-4：司法院大法官有關性別平等解釋案要旨……………………………………………………232 / "Lesbian and gay rights are human rights!" Is this just a political slogan to be chanted outsides legislatures? Is this just a fairytale, or are there legal arguments to support the claim that the right to be free from sexual orientation discrimination is a human right? In particular, can national constitutions and international human right treaties be interpreted as prohibiting discrimination against same-sex sexual activity ("sodomy"), gay, lesbian, bisexual and transsexual individuals, and same-sex couples? In this thesis, the author attempts to answer these questions by examining of these most commonly used arguments in favour of such an interpretation: sexual orientation is an "immutable status", sexual orientation is a "fundamental choice" or part of "privacy", sexual orientation discrimination is sex discrimination and "sexual orientation discrimination". However, the core argument is always "Equal Protection". Chapter I explains the motives of research, the goals to be achieved, the methods to be used, and the structure of this thesis. Chapter II investigates what and how to build the basic theories to justify the claim that lesbians and gay men, as well as heterosexuals, shall be equally protected under the constitution. Because this issue is largely invisible or marginalised in academic debate, the author first provides an invaluable exploration of sociology, sociobiology, and sexual science, in order to break up the stereotypes of lesbians and gay men. According to the theory of Equal Protection, the author concluded that "sexual orientation discrimination" deserved the strict or heightened scrutiny, i.e., either the discrimination achieves the compelling or overriding governmental interest, necessarily and narrowly tailored, or it should be hold unconstitutional. Applying the basic theories, then the author devoted two chapters to specific issues, particularly, and focused on sodomy law and same-sex marriage. Chapter III examines the constitutionality of sodomy law. According to the "Harm Principle", the author doesn't think that sexual activities between consenting adults should be criminalized. Although sodomy law is plainly neutral, i.e., applicable for men and women, homosexual and heterosexual individuals, the author found that, in practice, sodomy law always criminalize lesbian and gay men. The author also discussed relevant articles of Taiwan's Penal Code, especially the newly revised articles of sex crime-crime of "disturbing sexual autonomy". Chapter IV scrutinizes the constitutionality of same-sex marriage. The author first analyzed why people are always reluctant to recognize the same-sex marriage, and reiterate the so-called "slippery slope" arguments. The judiciary around the world never decided clearly that lesbians and gay men could legally wed, until the Hawaii Supreme Court held the Hawaii Revised Statutes §572-1 unconstitutional. Inspiringly by a recent development that the Canada Supreme Court declared positively the word "spouse" does not exclusively mean the combination of a man and a woman. This is , in indeed, a milestone in rhetoric. According to the "per se rule", the author also strongly criticized the "Defense of Marriage Act"(DOMA), and claimed that DOMA should be held unconstitutional. After comparing the institutions substantially protected same-sex couples, i.e., "registered partnership" or "domestic partnership", the author concluded such institutions as phase work. However, the final task is to make lesbians and gay men legally wed, just like "human being in love". Chapter V summarized the findings and suggested measures for further improvement. The author hopes to remind domestic gay organizations of the importance to use judicial approach solving the issue of equal protection for lesbian and gay men. After bloody wars and tragic disasters, why people can not learn to treat "others" as "selves"? Some day, lesbians and gay men can walk hand in hand with one's love in bright sunshine. Wish is not a dream. Keywords: Gay; Lesbian; Homosexuality; Queer; Equal Protection; Review Standards; Same-Sex Marriage; Sodomy; Privacy; Liberalism; Economic Analysis of Law; Social Constructionalism; Defense of Marriage Act.

伴隨著世界歷史步入二十一世紀，以企業為核心的市場體系處於一個大的結構性調整。企業能否順利調整到為整個世界的經濟發展服務，成為了全球各大公司所關注的首要問題。在此轉捩點，各個勵精圖治的企業家無一例外的選擇了擴大經營規模，世界500大的公司都是靠收購和合併發展起來，國際企業經常以併購的方式進行企業水平、垂直整合，以利於從事專業經營，提升經營效率，為因應企業全球化趨勢，有關企業併購法制之完備及明確，勢所必需。 企業收購合併為一法律上饒富興味之課題，這不只因為合併具有多種的形態，更因為合併涉及企業間複雜的權利義務關係，使得多種面向的法律領域都與之產生牽連。 本論文之結構安排如下：第一章為緒論，介紹本篇論文之研究動機、背景、以及研究方法與範圍。第二章為法律經濟分析概述，介紹法律經濟分析的內涵、背景、發展以及與傳統法學研究上之差異，並說明為何選取以法律經濟分析之方式作為研究主軸。第三章法律經濟分析的經濟理論基礎，主要對法律經濟分析中經常運用到個體經濟學的最大化、效益、供需理論及賽局理論進行分析與闡述。第四章為企業併購概述。第五章台灣企業併購現況。第六章為企業併購法制之經濟分析檢視各種現行法之可行性，並建議以經濟觀點構築之法制作為解決方案。第七章為結論與建議。 本文的主要目的以一種法律經濟分析的不同視角，從企業併購的經濟學基礎、法律制度的供需狀況、效率等方面論證對企業併購法制進行法律規範的必要性和合理性，有系統地檢視企業併購於現行法中所扮演之功能分析是否符合經濟學中效率的觀念，並且分析於現行企業併購法制發生違反效率的情況。 / During the last quarter of the twentieth century, the humanities and social sciences have turned toward history, something that culminated in the 1990s, and this phenomenon was evident in law as well. However, until recently, law and economics, the most influential post-World War II jurisprudential movement, was a-historical in its methodology and research agenda. The objective of this article is to call attention to economic analysis of merger and acquisition law, its methodological causes, and the nature of its interaction with other sub-fields of law and of economics. Mergers and acquisitions are undoubtedly among the most significant macro-economic phenomena of the industrialized West during the last twenty years. The size of acquisitions is constantly rising, with no sign of this phenomenon being part of a passing trend. Taking into consideration the diverse and complex aspects of acquisitions, the Article attempts to develop a comprehensive theoretical model that defines acquisition law's central policy goals and suggests criteria to be followed in order to ensure the achievement of these goals.

No description available.

Ayant la contradiction entre le développement urbain et la conservation environnementale comme problématique, la stratification socioeconomique et spatiale emèrge comme champ privilegié d’investigation au sujet des indicateurs de durabilité urbaine. Cela constitue une des raisons du choix de la ville de Maringá comme terrain de recherche. La question de cette étude est de savoir quels sont les indicateurs durabilité urbaine permettant de dégager les quartiers plus proches de l’équilibre entre la qualité de vie humaine et l’équilibre de l’environnement, tout en tenant comme hypothèse de fond le lien entre la durabilité du développement et la conscience d’appartenance sociale et environnementale. En suivant une approche épidémiologique non anthropocentrique, cette recherche contribue à la discussion de la durabilité urbaine en offrant un cadre théorique et un modèle systémique pour la construction d’indicateurs de durabilité urbaine. L’application des indicateurs montre une classification de durabilité urbaine divergente de la stratification socio-economique mises en évidence par l’IDH. Cette classification, vérifiée au moyen de corrélation s multiples d’indices, dont l’empreinte écologique, l’indice de satisfaction de revenu, l’indice d’intégration sociale, les habitudes de santé et le poids santé, à l’échelle de deux aires échantillonnées dans les quartiers Conjunto Residencial Inocente Villanova Júnior et Zona 05. Les résultats suggèrent que le revenu a une forte influence sur l’empreinte écologique des familles, cependant, 10% des cas montrent la possibilité d’avoir une empreinte durable tout en ayant un revenu familial elevé. D’autres études se montrent nécessaires pour affiner le modèle proposé. / The aim of this research is to contrast the effects of urban development with environmental conservation practices. The investigation focuses on socio-economic segregation and its impact on sustainability, as measured by specific sustainability indicators. The city of Maringa in Central Brazil was selected as a case study, applying a targeted analysis to certain neighbourhoods. The study set out to determine which urban sustainability indicators are most appropriate to identify those neighbourhoods with the most sustainable practices and life-styles, assuming a fundamental link between sustainability practices and awareness of social and environmental responsibility. Using a epidemiological, but not anthopocentric, approach, this research contributes to and enriches the urban sustainability discourse by proposing a theoretical framework and model for the systemic construction of viable urban sustainability indicators. Applying these indicators to demographic and socio-economic data analysis results in a way of assessing urban sustainability that diverges from the socio-economic stratification approach of the HDI. This approach to sustainability assessment is validated through being applied to two sample areas of Maringa: the neighbourhoods of Conjunto Residencial Inocente Villanova Júnior and of Zona 05, using corrélations between ecological footprint, satisfaction index, social integration index, residents' health habits and body weight. Results suggest that income has a strong influence on household ecological footprint. However, in 10 % of cases a sustainable footprint is possible even in households with high incomes. Additional studies are recommended to refine the proposed model. / Tendo como problemática a contradição entre o desenvolvimento urbano e a conservação ambiental, a estratificação socio-econômica emerge como um campo privilegiado para o estudo da durabilidade do nível de vida. Esta é uma das razões que levaram à escolher Maringá como caso de pesquisa. A questão é saber quais indicadores de sustentabilidade urbana permitem identificar os bairros mais proximos do equilíbrio entre qualidade de vida humana e equilibrio ecológico. A hipótese de fundo supõe uma relação entre a sustentabilidade e uma consciência de interdependência socio-ambiental. Utilisando uma abordagem épidemiológica não anthropocêntrica, esta pesquisa contribui com o debate sobre a sustentabilidade urbana oferecendo um cadro téorico e um modelo sistémico para a construção de indicadores de durabilidade urbana, propondo e examinando alguns indicadores. Os resultados mostram uma classificação de sustentabilidade que diverge da estratificação socio-econômica evidenciadas pelo IDH. Esta classificação, verificada na escala dos bairros amostrados, Conjunto Residencial Inocente Villanova Junior e Zona 05, utilizando a análise estatística de correlação entre os indices de pegada ecológica, satisfação de renda, integração social, habitos de saúde e massa corporal identificam uma forte influência entre a renda e a pegada ecológica. Porém, 10% das famílias mostram que é possível reduzir a pegada ecológica a um valor sustentável mesmo obtendo renda familiar de até 3000 reais. Os resultados apontam a necessidade de outros dados para afinar o modelo proposto. / Les analyses spatiales et statistiques ont été réalisées avec les logiciels ArcView et SPSS

This thesis deals with the design of a comparative study of the feasibility of an information system handling classified information up to the Confidebtial level in the information-technological and economic area (i.e. economical and financial analysis).

Made available in DSpace on 2016-06-02T19:56:51Z (GMT). No. of bitstreams: 1 5317.pdf: 4354756 bytes, checksum: c3428f42cdc8f5cda6298342a6938dab (MD5) Previous issue date: 2013-06-19 / In light of the scientific evidence for global warming, the United Nations established the Framework Convention on Climate Change and defined the Kyoto Protocol that provided opportunities for sustainable social and economic development. The Clean Development Mechanism (CDM) is one of the protocols applicable to developing countries such as Brazil. Opportunities for industries to reduce greenhouse gas (GHG) emissions can be led by thermal energy integration studies. In addition, sustainable processes can result in energy savings as well as help to mitigate GHG emissions. This work presents a study of heat exchanger network (HEN) synthesis in order to reduce energy consumption and GHG emissions, and the benefits are evaluated in terms of energy savings and carbon credits for CDM projects. It was proposed to two case studies using HEN data from literature, one concerns burning fossil fuels, and other one was evaluated the bagasse combustion. Both studies were applied the Aspen Energy Analyzer® software and its performance of the design of the HEN employed the Automatic Retrofit and Automatic Recommend Designs features were evaluated too. GHG emissions were mitigated; the first case confirmed that the carbon credits improve Capital Expenditure Index, returning 13% less in payback depending on fossil fuel price. The second case presents a maximum value of reduction of 26.2% burning bagasse, 7.7% GHG emissions, 30% increase power generation, together with 19,411 carbon credits per year. / Em virtude da constatação inequívoca do aquecimento global, foi estabelecida pela Organização das Nações Unidas (ONU) a Convenção-Quadro sobre Mudança do Clima. No seu âmbito, foi criado o Protocolo de Quioto, que define mecanismos que enquadram responsabilidades e obrigações, abrindo oportunidades de desenvolvimento social e econômico sustentável. Um dos mecanismos estabelecido é o Mecanismo de Desenvolvimento Limpo (MDL), o único aplicável a países em desenvolvimento como o Brasil. Assim, no âmbito industrial existem várias oportunidades de redução das emissões de gases de efeito estufa (GEE) aliados a trabalhos de integração energética. Além do comprometimento sustentável, é possível obter cenários economicamente viáveis devido à redução de energia associada à mitigação das emissões de GEE. O objetivo deste trabalho foi estudar a síntese de rede de trocadores de calor (RTC) na redução do consumo de utilidades e de emissões de GEE, além de contabilizar os benefícios gerados na economia de combustíveis e a obtenção de créditos de carbono ligados a projetos que promovem o desenvolvimento limpo. Foram realizados dois estudos de casos com os dados da RTC obtidos da literatura, um referente à queima de combustíveis fósseis e outro referente à combustão do bagaço. Em ambos os estudos foi utilizado o software Aspen Energy Analyzer®, tendo como opções as ferramentas Automatic Retrofit e Automatic Recommend Designs, sendo estas avaliadas quanto ao seu desempenho na otimização da RTC. Foram mitigadas as emissões dos GEE, sendo que o primeiro caso foi comprovado que os créditos de carbono promovem um retorno financeiro mais rápido de até 13% dependendo do combustível fóssil e no segundo foi obtida uma redução de até 26,2% da queima do bagaço, 7,7% das emissões de GEE, geração extra de energia elétrica de até 30% e crédito de carbono de até 19.411 t CO2 ao ano.