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1	薪酬委員會組成及品質與代理問題之關聯性 / The association between the composition and quality of compensation committee and agency problem 周盈萱, Chou, Ying Hsuan Unknown Date (has links) 功能性委員會－薪酬委員會之設置可被認為是強化公司治理的關鍵之一，其主要功能是在於協助公司完成健全高階經理人之考核與薪酬管理制度，並讓公司治理結構更加完善。薪酬委員會之設置已在歐美國家行之有年，而我國至最近 2011 年才強制上市櫃及興櫃公司設置薪酬委員會，目的在於希望藉由薪酬委員會之設置能有助於屏除公司經營團隊存有肥貓之疑慮。而距離實施已有一年之時間，本研究主要在於探討現階段上市櫃公司薪酬委員會組成及品質與代理問題之關聯性。實證結果發現：由公股主導之上市櫃公司，委員會委員擁有學術背景之佔比愈高；專業經理人治理及盈餘分配比愈高之上市櫃公司，委員會委員擁有企業界背景之佔比愈高；機構投資人持股比愈高之上市櫃公司，委員會委員擁有學術及企業兩者經驗之佔比愈高；經理人持股愈高、機構投資人持股比愈高之上市櫃公司，薪酬委員會品質愈佳；盈餘分配比愈高、有交叉持股行為之上市櫃公司，其薪酬委員會品質愈差。 / The compensation committee plays an important role in enhancing cooperate governance. The purpose of the compensation committee is not only to administer and evaluate the company's compensation policies for the board of directors, but also to set appropriate and supportable pay programs for the CEO and other executive officers of the company. The existence of compensation committee is common in developed countries, but was just required in Taiwan since 2011. Therefore, this paper mainly focuses on the composition of compensation committee and its quality associated with agency problem. By using sample of 1,440 listed companies in Taiwan, the result shows that government-owned corporations tend to have a higher proportion of their compensation committee members from academic background; companies ruled by managers tend to have a higher proportion of their compensation committee members with business background; the higher the proportion of institutional investors in the company, the higher the proportion of the compensation committee members possess both academic and business experience. In addition, CEO’s shareholding and institutional investors’ shareholding are positively associated with the quality of the compensation committee. However, the cash flow right is negatively associated with the quality of the compensation committee; a company with cross-shareholding characteristic is also negatively associated with the quality of the compensation committee. Key 薪酬委員會薪酬委員會組成薪酬委員會品質代理問題 compensation committee composition of compensation committee quality of compensation committee agency problem
2	La chance en droit administratif. / Chance in administrative law Giraud, Camille 21 November 2017 (has links) La chance est une notion hétérogène en droit administratif. Les manifestations de ses différentes acceptions sont en effet nombreuses tant le hasard, les probabilités et le risque auxquels la chance renvoie sont riches d’applications concrètes. Les effets de ceux-ci sont donc également, et sans surprise, très variés, de sorte que la perméabilité du droit administratif est à leur égard teintée de singularité selon qu’ils sont respectivement considérés comme bénéfiques ou néfastes. Ainsi, les probabilités sont l’illustration de ce que la chance peut être un outil utile au juge administratif dans le prononcé de ses jugements, tandis que le hasard et le risque renvoient tous deux à la survenance d’événements ou de phénomènes imprévisibles qui cherchent à être évités. Malgré toutes les subtilités déployées par la chance en droit administratif, celle-ci se révèle néanmoins comme une notion dont l’unité apparaît au stade de l’étude de sa fonction. La chance est alors une notion fonctionnelle qui a vocation à être de plus en plus employée par le juge administratif pour améliorer l’indemnisation délivrée aux administrés, tant d’un point de vue qualitatif que quantitatif. / Chance is an heterogeneous notion in administrative law. The manifestations of its different meanings are indeed quite abundant in the sense that the coincidences, the probabilities and the risk that chance refers to are full of tangible applications. Their effects are equally, and unsurprisingly, very varied which means that the permeability of administrative law towards them is quite unique, depending on whether they are considered to be beneficial or adverse. So, probabilities illustrate how chance can be a useful tool for the administrative judge when pronouncing a judgment, whereas coincidences and risk both reflect back on the occurrence of events or unpredictable phenomenons which one would aim to avoid. Inspite of all the subtleties deployed by chance in administrative law, it nevertheless seems to be a notion, the unity of which appears to be at the study stage of its function. Chance is then a functional notion, the vocation of which is to be used more and more often by the administrative judge in order to improve the compensation awarded to citizens both from a qualitative and quantitative point of view. Chance Hasard Probabilités Risque Incertitude Certitude Imprévisibilité Irrésistibilité Jeux de hasard Égalité Responsabilité administrative Assistance Prévoyance Prévention Précaution Qualité de l’indemnisation Perte de chance Indemnisation proportionnelle Quantité de l’indemnisation Chance Coincidence Probabilities Risk Uncertainty Certainty Unpredictability Irresistibility Games of chance Equality Administrative liability Assistance Foresight Prevention Precaution Quality of compensation Loss of chance Proportionale compensation Amount of compensation Extension of administrative liability

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薪酬委員會組成及品質與代理問題之關聯性 / The association between the composition and quality of compensation committee and agency problem

La chance en droit administratif. / Chance in administrative law