我國所得稅係採年度申報自繳制度，具有大量、反覆之特性，因此稅捐稽徵機關在所得稅申報期間之前，即已進行各種課稅資訊之蒐集活動，除藉此定出各類所得、費用標準，以作為核課依據外，嗣人民申報其年度所得稅後，即將蒐集之課稅資料與申報資料互相勾稽，作為選定事後審查對象及釐正申報資料與核定所得額之依據；當年度之所得稅申報資料及核定情形復又成為次一年度之課稅基本資料來源及比較對象，二者環環相扣，互為因果關係，形成一個獨立體系，而得以單獨作為研究之對象。次為掌握稅務調查制度之全貌，必須對其作全面性之審視及檢討，故本文採用源自日本之行政法學研究方法「行政過程論」從實現稅務行政目的之過程，歸納、整理所得稅事前課稅資訊蒐集活動及事後審查階段之調查手段、程序、屬性、相關人之法律關係、調查效果及其救濟途徑，以宏觀角度檢視現行法制下之稅務調查制度，藉以發現問題並試圖提出解決方法或修法建議。 / Taiwan adopts an annual self-reporting system for income tax return. Such reporting system involves massive and recurrent information. Hence tax authorities would collect all kinds of tax information before the annual income tax reporting period and use such information to set out the norms for different types of income and expenses as basis for taxation. Upon receiving the annual income tax returns filed by taxpayers, tax officers would check the filed data against the collected tax information, and based on the results, determine the taxpayers to be audited and the assessed income tax. The information contained in an annual income tax return and the results of assessment become the source of basic tax information and comparison for following year’s return. Hence income tax returns of two successive years are interrelated and can form discrete units for research purpose. In order to grasp the full view of the tax investigation system, comprehensive examination of the system is necessary. Thus this study employs the methodology of the “theory of administrative process” originated in Japan to examine the tax investigation system under the prevailing law in a macroscopic manner, from the process of tax administration, pre-filing tax information collection, the means, procedure and attributes of post-filing investigation, legal relationship of the parties concerned, to the effect of investigation and remedies available. This study attempts to discover problems, and based on which, propose solutions or suggestions for regulatory amendment.

The concepts of intersectionality and interlocking identities came out of needs raised by communities and then academics wrote about it. This dissertation examines these concepts and how these resonate with the ways that feminist educators conceptualize and facilitate non-credit learning processes with women. This research focuses on 10 differently-located feminist educators and the processes they lead that meet a range of learning goals. Specifically, this research examines the learning practices that these educators used to help women learners gain a consciousness around their identity and issues of power and oppression. I then discuss how these practices resonate with the theoretical frameworks of intersecting and interlocking oppressions. Anti-oppression, feminist informed research and feminist standpoint theories informed the research approach. The Critical Appreciative Process, which builds on the Appreciative Inquiry (AI) method, was used to explore what is working within feminist non-credit learning processes. In addition, two case studies were elaborated on in order to examine the learning practices that were particularly successful. The educators reflected on several barriers involved in bringing differently-located women together to explore and address the power dynamics associated with power and oppression. These included the defensiveness, denial and avoidance associated with acknowledging and addressing privilege. The educators also shared effective practices for addressing such barriers. Key practices included creating an environment for difficult conversations, working intergenerationally, using theoretical frameworks to deconstructing interpersonal dynamics occurring in the group and providing tools to draw on everyday experiences and challenge (inappropriate) behaviours. Additionally, specific activities for raising learners’ awareness of their own complex and multiple identities and how these identities are co-constructed through interactions with others were detailed. This study revealed the limitations of intersectionality and interlocking identities frameworks in praxis, as well as the ways in which an awareness of identity, difference and power creates an entry point for intersectional and interlocking awareness that aids feminist movements. This research makes a contribution to strengthening the praxis of feminist educators facilitating non-credit processes. Within feminist theorizing, this research also makes an important contribution in contextualizing intersectionality and interlocking identities frameworks within a range of feminist non-credit learning practices.

L’hypothèque légale de la construction est le principal mécanisme de protection des créances des intervenants de l’industrie de la construction. Par l’adoption de ce régime, le législateur a voulu protéger l’intégrité économique de cette industrie. Par contre, l’utilisation de notions mécaniques plus ou moins efficaces dans la mise en œuvre de l’hypothèque légale, la prolifération d’outils de contournement contractuels et les mécanismes de protection des propriétaires nuisent à l’efficacité du régime légal à protéger les créances des sous-traitants. Des correctifs pourraient néanmoins être apportés pour restaurer l’équité du régime légal. Par ailleurs, lorsqu’un immeuble appartient à l’État ou l’un de ses mandataires, il devient pratiquement impossible pour un sous-traitant d’exercer ses recours hypothécaires compte tenu des privilèges et immunités dont jouissent l’État et de ses mandataires. Les biens affectés à l’utilité publique des personnes morales de droit public non-mandataires de l’État jouissent également d’une grande protection, surtout dans le domaine municipal. Ceci rend bien illusoire tout recours hypothécaire intenté par un sous-traitant malgré le fait le législateur cherchait justement, par le maintien d’un régime légal, à protéger leurs créances. / The construction hypothec is the main mechanism for the protection of the claims of every participant in the construction industry. With the adoption of this legal regime, the Quebec legislator tried to protect the economic integrity of this industry. However, the use of notions more or less efficient for the execution of this legal regime, the increase of contractual mechanisms which avoid the application of the legal regime and legal dispositions which protect the owners harm the efficiency of the legal regime to correctly protect subcontractor's claims. Nevertheless, some correctives can be found to restore the legal regime's equity. Moreover, when a immoveable is owned by the State or any of its agents, it is practically impossible for a subcontractor to exercise his hypothecary rights because of the State's privileges and immunities. The property appropriated to public utility of the legal persons established in the public interest which are not agents of the State enjoy also a strong protection, particularly in the municipal sector. In any case, it is rendering illusory the exercise by a subcontractors of any of his hypothecary rights despite the fact that the legislator's goal, by maintaining this legal regime, was precisely to protect their claims.

Le financement constitue le nerf de l’activité de l’entreprise et de son développement. Dès lors, le fournisseur de concours est le partenaire privilégié à qui incombe la difficile mission de financer les entreprises, particulièrement lorsque s’ouvre une procédure. L’octroi de crédit est ainsi au cœur du droit des entreprises en difficulté. De fait, le débiteur « failli » va manquer à ses engagements et perturber l’ordre juridique. Apparaît alors le facteur risque dans l’octroi de crédit aux entreprises en difficulté. Ce risque se traduit, pour le banquier, par l’incertitude de recouvrement de sa créance ou par les vicissitudes du contrat bancaire dont la continuation ou la cession peut lui être imposée. Cependant, le risque ne doit pas justifier le refus du banquier d’accorder du crédit au débiteur défaillant. Le droit se doit d’intégrer la prise de risque dans la fourniture de crédit. Dans ce contexte, le fournisseur de concours ne se présente pas comme un créancier comme les autres. Il y a alors inégalité des créanciers en fonction de leur influence dans le sauvetage du débiteur. C’est cette hypothèse qui nous a servi de fil conducteur. La recevabilité de l’action est neutralisée et devient une technique au service d’une finalité : la sauvegarde de l’entreprise. A cet égard, le fournisseur de concours dispose d’un traitement protecteur d’une part, et demeure exposé aux règles de la procédure d’autre part. Le pendant de la protection est par conséquent son incontournable exposition par le maintien de sa responsabilité. / Financing is the nerve of the firm’s activity and its development. From then on, the financial assistance provider is the privileged partner who has the difficult mission of financing firm’s activities, particularly when a bankruptcy procedure is opened. So, crediting is the heart of bankruptcy law. De facto, the insolvent debtor will miss in his commitments and will disrupt the legal order. So appears the financial assistance provided to ailing firm’s risk. This risk is translated, for the banker, by the uncertainty of recovering of its debt or by the vicissitude of the banking contract which continuation or transfer can be imposed. However, the risk does not have to justify the banker to refuse granting credit to the failing debtor. Legal system has to consider risk-taking into the supply of credit. In this context, the financial assistance provider does not appear as other creditors. Then there is disparity of creditors according to their influence in the rescue of the debtor. It is this hypothesis that led our work. The admissibility of the action is neutralized and becomes a technique in the service of a purpose: the saving of the firm. In this respect, the financial assistance provider has a best treatment, on one hand, and he still being exposed to bankruptcy rules, on the other hand. The result of this best treatment is consequently he’s main exposure to the implementation of its liability.

The purpose of this qualitative study was to examine the experience of white principals in understanding their white identity, privilege, and power as they worked to implement socially-just and culturally proficient schools. The findings offer insights into the following questions: 1) How do white school leaders view white identity and the impact, if any, it has on their leadership? 2) How do white school leaders relate to students of color, their parents, and the community? 3) In what ways do white school leaders engage in race talk and address issues of white identity, privilege, and power? 4) What challenges do white school leaders experience as they attempt to end racism in their schools? The study was set in a mostly white suburban school district in the Pacific Northwest. It involved three male and two female white principals who were previously engaged in equity training. Primary data sources included two individual interviews and two focus group sessions which were audiotaped and transcribed. Data analysis involved several coding cycles to identify themes related to the research questions. The analyses indicated the white principals engaged in a number of actions which demonstrated leadership focused on becoming culturally proficient. The knowledge and understanding principals gained in the equity training contributed to their understanding of white privilege and white identity. Their ability to name this understanding while interacting with parents and students of color helped to build relationships and created allies in their work. Due to their perceived lack of skill and knowledge related to implementing equity efforts around cultural competence, principals shared a hesitancy to lead staff into meaningful race talk and other work around white identity, privilege, and power. Challenges also arose as principals worked to manage competing district initiatives, limited staff training time, and the need for support. / Graduation date: 2013

The abuse of power, dominance of certain shared perspectives, and reduction of personal values into so-called organizational core values are problems that plague traditional organizational direction setting. The purpose of this study was to explore how power intersects with the knowledge formation process, shared perspectives, and participatory processes within organizational direction setting. The study used an ethnographic case study approach to focus on a church that went through a yearlong direction setting process. The church had lost its senior pastor and wanted to determine its direction before hiring a new pastor. The researcher was a participant in that process. His field notes and other documentation provided one source of data. The researcher also interviewed 20 people who participated in the process. In terms of the intersection of power and knowledge formation, the study revealed that the discursive practices of the facilitator along with the voices of those in privileged groups, the outspoken, and those who had engendered trust in others carried considerable weight during the process. At the intersection of power with shared perspectives, there were two major perspectives representing subgroup cultures: a traditional perspective that resisted change and a progressive perspective that wanted change. The progressives dominated the church’s privileged groups and exerted extensive influence on the direction setting process. The organizational symbols of church staff and worship music style served to galvanize some people in the battle over which perspective would prevail. Transparency functioned as a bridge that brought some on either side of the conflict closer together. The research revealed two major types of power related to the intersection of power with participatory processes: the power of pain and intimidation. Both minimized the participation of some women, youth, and traditionalists. All three intersections featured deployments of power that influenced the construction of directional knowledge. This knowledge helped to inform the rules of “appropriate” conduct within the organization’s emerging truth regime. The study revealed that, in this case, robust directional knowledge would have accommodated personal, subgroup, and widely shared values in a state of dynamic equilibrium. The researcher concluded with a discussion of implications for organizational leaders.

80年代，我國在解嚴之時，民主化運動與言論自由的保障相得益彰，幾乎同一時期，司法院大法官作成釋字第187號解釋，對於特別權力關係敲響第一記警鐘，大法官逐步正視特別權力關係理論對於權利保障與憲政制度的影響，在司法實踐上似乎邁向突破特別權力關係理論長久以來的桎梏。然探其實際，在大法官與學者相繼對於特別權力關係理論加以解構後，公務員仍未能如同民主化後的一般人民一樣享有「充分且必要」的言論自由。 在面對公務員言論爭議的案件中，我國現行法制透過概括的職務義務對於公務員言論自由施加限制。在具體個案的審查中，實務上顯然並不認為公務員享有與一般人民相同的言論自由，就公務員言論應有的界限與限制的標準，也未建立可茲遵循的審查原則。造成此一現象的原因或許在於特別權力關係尚未真正地被揚棄，學者與實務對於公務員「有權利即有救濟」的闡述，過於囿限於「服公職權」，並且在檢討、揚棄特別權力關係的過程中，仍停留在形式法治國的概念，忽略了基本權利實質限制的檢討。 本文借鏡美國法制的發展，嘗試為我國公務員言論自由的審查提出基本原則。在衡量公務員言論自由保障時，應考量「公務員言論的類型」與「公務員的職務內容」，並以「言論表達的時間與地點」與「言論的公開程度」作為輔助判斷因素，衡酌公務員言論對於政府制度目的的影響。在此一審查模型下，並非所有的公務員言論皆受到一致的限制。 法哲學家Dworkin教授曾經說過，在言論自由的困難案件中，法律人必然需要釐清「憲法為何保障言論自由」這個根本性的問題，才能決定言論自由的困難案件應該如何解決。期待本文的觀察建議可以使得實務在審查公務員言論自由的案件時，意識到公務員言論可能具有的公益面向—使政府資訊自由地流向公眾，促進政府課責與民主審議—從而能夠適當的權衡相關利益，賦予公務員言論應有的保障。 / In the 1980s, as the Martial law was lifted, the level of freedom of speech enjoyed by the people was increased alongside with Taiwan’s democratization movement. In the same period, the Constitutional Court rendered the landmark Interpretation No.187 against the theory of special power relation (besonderes Gewaltverhaltnis, the Theory). The Court was concerned with the negative effect of the Theory on constitutionally protected rights and liberties. However, even though the Court had since made several similar interpretations and seemed to gradually move toward abandoning the Theory entirely, Taiwan’s public employees have not yet been able to enjoy the same level of freedom of speech as the general public has. Under the current legal system, civil servants’ freedom of speech was restricted by broad and generalized professional duties specified in the Public Functionary Service Act. In addition, courts do not take the view that public employees and the general public enjoy the same level of freedom of expression, and do not establish a clear principle to determine what public employees can or cannot speak. Perhaps it is because the Theory has lingered on. Or it is because in the process of abandoning the Theory, courts have paid too much attention on the right to holding public offices and ignored other rights, such as the right to free speech. Learning from the public employee speech jurisprudence in the United States, this thesis tries to articulate some basic principles when reviewing cases concerning civil servants’ freedom of speech. This thesis believes that not all public employee speech should be restricted and suppressed. In deciding whether to protect civil servants’ freedom of expression, courts should consider two main factors: “the type of the speech involved” and “the responsibilities of the civil servant’s position.” In addition, factors such as “the time and place of the speech” and “degree of openness of the speech” should also be taken into account when deciding whether public employee speech has negative impact on the government in fulfilling its responsibilities. Professor Ronald Dworkin, an American legal philosopher, once remarked that in hard cases, “lawyers and judges must try to find a political justification of the First Amendment that fits most past constitutional practice and also provides a compelling reason why we should grant freedom of speech.” The thesis hopes that the observation and suggestion made in this research can help courts be aware of the public interests in protecting public employees’ freedom of speech—ensuring free flow of information from the government to the public and improving government accountability and democratic deliberation. Then can the courts better balance the relevant interests and ultimately afford proper protection to public employee speech.

The abuse of power, dominance of certain shared perspectives, and reduction of personal values into so-called organizational core values are problems that plague traditional organizational direction setting. The purpose of this study was to explore how power intersects with the knowledge formation process, shared perspectives, and participatory processes within organizational direction setting. The study used an ethnographic case study approach to focus on a church that went through a yearlong direction setting process. The church had lost its senior pastor and wanted to determine its direction before hiring a new pastor. The researcher was a participant in that process. His field notes and other documentation provided one source of data. The researcher also interviewed 20 people who participated in the process. In terms of the intersection of power and knowledge formation, the study revealed that the discursive practices of the facilitator along with the voices of those in privileged groups, the outspoken, and those who had engendered trust in others carried considerable weight during the process. At the intersection of power with shared perspectives, there were two major perspectives representing subgroup cultures: a traditional perspective that resisted change and a progressive perspective that wanted change. The progressives dominated the church’s privileged groups and exerted extensive influence on the direction setting process. The organizational symbols of church staff and worship music style served to galvanize some people in the battle over which perspective would prevail. Transparency functioned as a bridge that brought some on either side of the conflict closer together. The research revealed two major types of power related to the intersection of power with participatory processes: the power of pain and intimidation. Both minimized the participation of some women, youth, and traditionalists. All three intersections featured deployments of power that influenced the construction of directional knowledge. This knowledge helped to inform the rules of “appropriate” conduct within the organization’s emerging truth regime. The study revealed that, in this case, robust directional knowledge would have accommodated personal, subgroup, and widely shared values in a state of dynamic equilibrium. The researcher concluded with a discussion of implications for organizational leaders.

The concepts of intersectionality and interlocking identities came out of needs raised by communities and then academics wrote about it. This dissertation examines these concepts and how these resonate with the ways that feminist educators conceptualize and facilitate non-credit learning processes with women. This research focuses on 10 differently-located feminist educators and the processes they lead that meet a range of learning goals. Specifically, this research examines the learning practices that these educators used to help women learners gain a consciousness around their identity and issues of power and oppression. I then discuss how these practices resonate with the theoretical frameworks of intersecting and interlocking oppressions. Anti-oppression, feminist informed research and feminist standpoint theories informed the research approach. The Critical Appreciative Process, which builds on the Appreciative Inquiry (AI) method, was used to explore what is working within feminist non-credit learning processes. In addition, two case studies were elaborated on in order to examine the learning practices that were particularly successful. The educators reflected on several barriers involved in bringing differently-located women together to explore and address the power dynamics associated with power and oppression. These included the defensiveness, denial and avoidance associated with acknowledging and addressing privilege. The educators also shared effective practices for addressing such barriers. Key practices included creating an environment for difficult conversations, working intergenerationally, using theoretical frameworks to deconstructing interpersonal dynamics occurring in the group and providing tools to draw on everyday experiences and challenge (inappropriate) behaviours. Additionally, specific activities for raising learners’ awareness of their own complex and multiple identities and how these identities are co-constructed through interactions with others were detailed. This study revealed the limitations of intersectionality and interlocking identities frameworks in praxis, as well as the ways in which an awareness of identity, difference and power creates an entry point for intersectional and interlocking awareness that aids feminist movements. This research makes a contribution to strengthening the praxis of feminist educators facilitating non-credit processes. Within feminist theorizing, this research also makes an important contribution in contextualizing intersectionality and interlocking identities frameworks within a range of feminist non-credit learning practices.

The enormous growth of the Internet and the World Wide Web has provided the opportunity for an enterprise to extend its boundaries in the global business environment. While commercial functions can be shared among a variety of strategic allies - including business partners and customers, extranets appear to be the cost-effective solution to providing global connectivity for different user groups. Because extranets allow third-party users into corporate networks, they need to be extremely secure and external access needs to be highly controllable. Access control and authorisation mechanisms must be in place to regulate user access to information/resources in a manner that is consistent with the current set of policies and practices both at intra-organisational and cross-organisational levels. In the business-to-customer (B2C) e-commerce setting, a service provider faces a wide spectrum of new customers, who may not have pre-existing relationships established. Thus the authorisation problem is particularly complex. In this thesis, a new authorisation scheme is proposed to facilitate the service provider to establish trust with potential customers, grant access privileges to legitimate users and enforce access control in a diversified commercial environment. Four modules with a number of innovative components and mechanisms suitable for distributed authorisation on extranets are developed: * One-shot Authorisation Module - One-shot authorisation token is designed as a flexible and secure credential for access control enforcement in client/server systems; * Token-Based Trust Establishment Module - Trust token is proposed for server-centric trust establishment in virtual enterprise environment. * User-Centric Anonymous Authorisation Module - One-task authorisation key and anonymous attribute certificate are developed for anonymous authorisation in a multi-organisational setting; * Agent-Based Privilege Negotiation Module - Privilege negotiation agents are proposed to provide dynamic authorisation services with secure client agent environment for hosting these agents on user's platform