Comments and Discussions : 中屋信彦

Thesis (doctoral)--Technische Universität, Darmstadt, 2000.

Essay 1: Traffic research shares a fundamental dilemma with other areas of empirical research in which humans are potentially put at risk. Research is justified because it can improve safety in the long run. Nevertheless, people can be harmed in the research situation. Hence, we need to balance short-term risks against long-term safety improvements, much as in other areas of research with human subjects. In this paper we focus on ethical issues that arise when human beings are directly affected in the performance of research by examining how the ethical requirements in biomedical research can inform traffic research. After introducing the basic ethical requirements on biomedical research, each of the major requirements is discussed in relation to traffic research. We identify the main areas where biomedical research and traffic research differ, and where the ethical requirements from the former cannot easily be transferred to the latter. We then point to some of the issues that need to be addressed for a systematic approach to the ethics of traffic research. Essay 2: The requirement of always obtaining participants’ informed consent in research with human subjects cannot always be met, for a variety of reasons. In this paper, research situations where informed consent is unobtainable are described and categorised. Some of these kinds of situations, common in biomedicine and psychology, have been previously much discussed, whereas others, more prevalent in for example infrastructure research, introduce new perspectives. The advancement of new technology may lead to an increase in research of these kinds. The paper also provides a review of methods intended to compensate for a lack of consent and their applicability and usefulness for the different categories of situations are discussed, thereby providing insights into one important aspect of relevance for the question of permitting research without informed consent: how well that which informed consent is meant to safeguard can be achieved by other means. Essay 3: This paper starts with the assumption that it is morally problematic when people in need are offered money in exchange for research participation if the amount offered is unfair. Such offers are called “coercive”, and the degree of coerciveness is said to be determined by the offer’s potential to cause exploitation and its irresistibility. Depending on what view we take on the possibility to compensate for the sacrifices made by research participants, a wish to avoid “coercive offers” leads to policy recommendations concerning payment for participation. For sacrifices considered compensable we ought to offer either no payment or payment at a level deemed fair, while for sacrifices deemed incompensable we always ought to offer no payment. Essay 4: It is commonly thought that transactions that are the result of voluntary gift-giving do not constitute exploitation. This paper argues that exploitation is indeed possible in such situations, by showing how gift-giving can fulfil the two commonly proposed criteria for exploitation, namely that in an interaction between two persons one receives disproportionally little and the other disproportionally much of the resulting benefits, and that this disproportion is caused by the latter making inappropriate use of a disadvantage of the former. A theoretical approach to what such inappropriate use would amount to in cases of gift-giving is lacking. The paper therefore aims at spelling out such an approach. The method of reflective equilibrium inspires this endeavour, which proceeds by testing intuitions about examples that embody a set of possible conditions. It is concluded that three of the conditions are necessary for exploitation of gift-giving, namely (1) the giver incurs a loss, (2) the recipient has aimed for the gift, and (3) the gift is undeserved. / <p>QC 20140407</p>

This dissertation examines the role one aspect of the Jaina tradition plays in a globalized world in the 21st century vis-a-vis an economically viable, socially just, and ecologically sustainable society. I address this by means of an in-depth study of dana (giving, gifting, charity) and dhyana (meditation) conducting a case study of preksadhyana, a form of meditation developed by the Terapanth, a Svetambara Jaina sect, in 1975 and their stance on dana. These practices, the Terapanth claim, are transformative on an individual and societal level. I argue that while preksadhyana’s spiritually transformative influence remains narrowly circumscribed to the individual level, nevertheless it allows the Terapanth to participate in the booming economy of the transnational yoga market. Yet, as my analyses of their historically controversial position on dana vis-a-vis the Jaina position on dana and the recent change in this position within the Terapanth reveal, their ability to transform the world is limited to their own community. I explore, through participation/observation, how preksadhyana as a performative ritual brings an individual closer to spiritual liberation, and attempt to demonstrate how the Terapanth construct this practice as a form of modern yoga by using authoritative discourses of science and scripture. I conclude by offering some final iii thoughts on how successful the Terapanth are in their dissemination of preksadhyana to a global audience and what role the authoritative discourses of science and scripture play in the evaluation and/or erosion of Jaina theology.

This dissertation examines the role one aspect of the Jaina tradition plays in a globalized world in the 21st century vis-a-vis an economically viable, socially just, and ecologically sustainable society. I address this by means of an in-depth study of dana (giving, gifting, charity) and dhyana (meditation) conducting a case study of preksadhyana, a form of meditation developed by the Terapanth, a Svetambara Jaina sect, in 1975 and their stance on dana. These practices, the Terapanth claim, are transformative on an individual and societal level. I argue that while preksadhyana’s spiritually transformative influence remains narrowly circumscribed to the individual level, nevertheless it allows the Terapanth to participate in the booming economy of the transnational yoga market. Yet, as my analyses of their historically controversial position on dana vis-a-vis the Jaina position on dana and the recent change in this position within the Terapanth reveal, their ability to transform the world is limited to their own community. I explore, through participation/observation, how preksadhyana as a performative ritual brings an individual closer to spiritual liberation, and attempt to demonstrate how the Terapanth construct this practice as a form of modern yoga by using authoritative discourses of science and scripture. I conclude by offering some final iii thoughts on how successful the Terapanth are in their dissemination of preksadhyana to a global audience and what role the authoritative discourses of science and scripture play in the evaluation and/or erosion of Jaina theology.

禮多-禮品購物網站創業計畫 / Riddle.com.tw - Gift Shopping Website Business Plan

遺產及贈與稅的課徵具有實現社會公平的正面意義，但開徵至今，不僅稅收不豐，更因租稅規避行為普遍而失去效率，我國遂於2009年針對遺產及贈與稅制進行大幅改革。 　　本研究以美國、香港及新加坡的稅制實施與改革經驗為借鏡，輔以財政部國稅局的實際課徵數據，探討此次遺贈稅制改革的內容與影響。研究發現，此次遺贈稅改的影響，於短期會造成遺贈稅的稅收損失，但就長期而言，因稽徵效率提升及降低民眾跨期與跨區配置資源的條件限制，可增進整體社會資源的配置效率。此外，調降後的遺贈稅稅率約與租稅規劃成本相當，可望減緩我國資金外流的情形；惟仍須配合國內政治、經濟及社會環境之發展，方有足夠誘因吸引資金回流。 　　是故，本研究建議政府機關應有明確之政策發展方向，如欲以租稅政策促進經濟發展，應先正視我國目前面臨的競爭環境及資金流向問題，塑造優良投資環境，方能吸引資金回流，活絡我國經濟並培養適當稅源。再者，亦應確立遺贈稅制之定位，於未來改革方向，不論再降稅或廢除，均應規劃妥善之配套措施，使我國整體賦稅制度更臻完善。 / The estate and gift taxes are most often justified by the need to ensure a particular sense of fairness in the overall tax system. However, the two contribute to a rather insignificant share to total tax collection, and also encourage widespread tax avoidance. Thus, many economists argue that the estate and gift taxes are hard to justify on either efficiency or equity grounds. For these reasons, the Estate and Gift Tax Act in Taiwan was substantially revised in January, 2009. The main purpose of this study is to explore the major revisions and the impact of the tax reform, supported by the financial statistics offered by the Ministry of Finance, R.O.C. The results of this study indicate that the significant revision will lead to a reduction in tax revenue in the short term. Neverthetheless, it will make the allocation of resources in the economy more efficient in the long term, since the collection efficiency of the two taxes improves and the restriction on allocation of resources for the public is reduced. Besides, the new tax rate is nearly equal to the cost of tax planning, so the capital outflow may be eased off. If the government and regulatory bodies also improve the investment environment, it will attract more foreign capital back to Taiwan. Based on the above, this study provides some suggestions for the tax administration. First, it is necessary to set a clear policy direction. If policy makers intend to use tax policies as a tool for promoting economic development, it is important to address the issues which our country currently encounters with, including the competitive economic environment and where the capital flows to. Only with the better investment environment, can our country attract more international capital to invest in. Second, tax administration must establish the role played by estate and gift taxation in our tax system. Any reforms of the estate and gift taxes must entail a set of complementary measures, so that our tax system could be fairer and more efficient.

「信託」乃是一種代他人管理財產之制度，在十九世紀開始盛行於英美國家，該制度在運作上深具彈性，除供個人理財，並可用以從事公益活動，具有社會及經濟功能，發展至今，已逐漸從單純的財產代管制度演變成將資本交由專家創造利潤的新投資理財方式。由於信託行為於適用原有稅法時，將因法律關係之形式與實質不符的情況，而引發諸多無法對實質受益者課稅之問題，故相關稅法皆修正部分之條文，並於民國九十年五月二十九日三讀通過，至此，我國信託之法治環境終告確立。 依遺產與贈與稅法第二十四條之一規定，不問信託內容為何，只要是他益信託即按訂約日或變更契約之日，為課徵贈與稅之時點；此規定易造成徵納雙方之紛爭，甚者更造成租稅漏洞。故本文主要目的在於檢討贈與稅課徵時點，綜合參考美、日制度，將他益信託分成四種情形分別討論之，並得出下列結果： 1、 委託人喪失控制權且受益人已確實獲得受益權 原則上應以信託成立日為課稅時點，但為兼顧稽徵之便利性，故以信託契約訂約日為課徵贈與稅之時點。 2、 委託人喪失控制權但受益人未確實獲得受益權 於信託成立時為課稅時點，但為兼顧稽徵之便利性，同樣以信託契約訂約日為贈與稅之課稅時點。 3、 委託人未喪失控制權且受益人未確實獲得受益權 贈與稅遞延至受益人確實獲得信託利益時，或委託人喪失控制權時課徵。 4、 委託人未喪失控制權但受益人已確實獲得受益權 於信託成立時為贈與稅之課稅時點，同樣為兼顧稽徵之便利性，故以信託契約之訂約日為課徵贈與稅之時點。 合理之稅制不但能防堵規避租稅之不法行為，更能促進信託制度之發展，故釐清課稅時點應該只是第一步，財政部下一步應該開始思考修正現行信託課稅中不合理之處，最後一步當然是建構一部更合理之信託稅制，讓信託制度能在一個理想的稅制下發展、茁壯。 關鍵字：信託、他益信託、贈與稅 / According to Estate and Gift Tax Act Article 24-1, the date the trust deed is established or changed is the time to impose on the settler in gift tax. Under this regulation, it probably makes argument between taxpayer and tax authority, even lets taxpayer has chance to evade taxes. So the purpose of this study is to find the best time to impose on the settler in gift tax. In this study, we classify the other interest oriented trust into four situations, and then discuss the most appropriate date of gift event. Eventually we obtain four conclusions: First, at the date the trust is established. Grantor has so parted with dominion and control as to leave in him no power to change its disposition and beneficiary certainly obtains the beneficial right. The date the trust is established is the best time of gift event. Second, at the date the trust is established. Grantor has no power, and beneficiary does not obtains the beneficial right yet. The date the trust is established is the best time of gift event. Third, at the date the trust is established. Grantor has power, but beneficiary does not obtains the beneficial right yet. The date of gift event is the date beneficiary certainly obtains the beneficial right or grantor loses his power. Finally, at the date the trust is established. Grantor has power and beneficiary certainly obtains the beneficial right. The date the trust is established is the best time of gift event. Keyword: trust、other interest oriented trust、gift tax

The Bronco Chase and arrest of O.J. Simpson for the murder of his ex-wife, Nicole Brown Simpson and her friend, Ronald Goldman, and his subsequent criminal trial became one of the most captivating, mass-mediated events of the last decade of the twentieth century. Simpson's iconic celebrity status and his race as an African-American inflamed the notoriety of the crime. An insatiable spectatorial desire for Simpson and narratives concerning his alleged involvement in the Brentwood murders engulfed the American public and American culture for thirty-two months. An excessive scrutiny of his identity by the media, law and order professionals and the populace generated a racially charged discursive cacophony. The memoir Simpson published during his remand to raise funds for his defense expenses, I Want to Tell You: My Response to Your Letters, Your Messages, Your Questions, allows for a productive critical study of everyday rhetoric and the commodity fetishism of celebrity. Released in late January 1995, during the first week of the prosecution�s opening statements in the criminal trial, I Want to Tell You was Simpson's first public comment following the nationally televised reading of his suicide note and his spectacular arrest on June 17, 1994. The intercalation of Simpson�s narrative utterance with 108 of the more than three hundred thousand letters he received from June to December 1994 as Los Angeles County Jail inmate 4013970 is a practical manifestation of the use value and exchange value of fame. The reciprocity of the epistolic, the phatic demands of address, the etiquette of fan mail and hate mail, the gift of the written text, vulnerable and resonant, reveal an adherence to the symbiotic dynamic of the celebrity-fan, writer-reader, dyadic relation and its currency. Plying his trade as idol of consumption, as spectacle, as genre, Simpson capitalised on the cultural condition of his name and his face as objects of desire. The racialised flesh of Simpson's African-American male body became a site and a sight for narrative and inscription within a pay-per-view marketplace of reification, prosopopoeia, gazeability and criminality.

Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2009. / Full text also available online. Scroll down for electronic link.