1970年我國退出聯合國之後，外交關係的發展面臨前所未有的困境。80年代末至今，中華民國對外關係雖逐步開展，但對外正式官方外交關係仍有其局限。究其原因是國際環境、我國國力、中共對臺政策、大陸政策及外交政策整體互動的產物。其中中共對臺政策、大陸政策、外交政策三角互動關係更是影響中華民國對外關係的主變數。是故，本文的主旨除了希望了解中華民國對外關係面臨困境的主要原因，更重要是在探討中共對臺政策、大陸政策、外交政策三角互動關係下，我對外關係的情況，並在此三角關係中找一個適當的平衡點，使臺海兩岸間的國際關係與兩岸關係能在良性循環下開展。 　　本文大架構主要是根據系統理論，來研究影響中華民國對外關係的變數。以歷史研究法來探討中共對臺政策、大陸政策、外交政策三角互動關係。以決策分析法討論影響中華民國外交政策的因素。此外，本文著重於政府或官方立場為立論基點。對外關係的範圍主要限定在官方及半官方層次內，並以政治關係為討論的重點。 　　本文共分六章，第一章為緒論，敘述本文研究動機與目的，研究範圍、方法與論文架構以及資料來源與研究限制。第二章討論影響對外關係的環境因素，包括國內環境、國際環境以及中共對臺政策。第三章探討影響對外關係的另兩個主變數：中華民國大陸政策以及外交政策。第四章敘述大陸政策、外交政策與中共對臺政策間的互動關係，以及三者彼此互動下對外關係的理論情況。第五章分析大陸政策、外交政策與中共對臺政策互動下，對外關係的實際成果與局限。第六章則總結本章主要論點，回答本文欲釐清的問題，並提出解決對外困境的適當方案。 　　本文研究發現，影響1988年後中華民國外交關係的主變數，仍以中共對臺政策最為重要。然而在中共對臺政策很難自發性轉變的情況下，運用其他重要變數，將是改善我對外關係的不二法門。此外，外交政策是大陸政策的實際反映，兩者最重要的目標是尋求在兩岸或國際關係上與中共平起平坐。大陸政策與中共對臺政策間的政治性互動，是停留在各持己見與各說各話的階段。中共對臺政策與外交政策的互動關係，只能處於對立與矛盾的關係上。是故，在大陸政策、外交政策與中共對臺政策互動下，我對外關係的情況是，中華民國尋求在國際間與中共對等。中共極力在國際間矮化中華民國。

本研究分成兩部分，研究對象為中國大陸之上市公司，第一部分以2004至2009年之財務資料，探討2008年中國大陸企業所得稅法之實施對中國大陸上市公司平均有效稅率之影響；第二部分以1998至2009年之財務資料，探討中國大陸上市公司是否為了因應企業所得稅法實施對有效稅率的影響，而從事租稅誘因盈餘管理之行為。 第一部分之實證結果發現，中國大陸上市公司之平均有效稅率在2008年企業所得稅法實施後有顯著的下降，表示中國大陸上市公司之有效稅率隨著名目稅率降低而下降。外資持股比例超過20%之上市公司（定義為外資企業），其2008年後之有效稅率上升，且內外資企業之其平均有效稅率之差異有縮小之趨勢。屬於高科技產業之上市公司在2008年企業所得稅法實施後，其有效稅率並未下降；但與除了農林牧漁業外之其他產業相比，高科技產業之上市公司其有效稅率較低。第二部分之實證結果發現，在2008年有效稅率下降之上市公司，其於2008年後的裁決性應計項目較大，有將盈餘遞延認列之傾向。 / This study consists of two research issues. The first part uses the financial statement and capital structure data of China listed companies from 2004 to 2009, to investigate the effects of the implementation of the Law of the People’s Republic of China on Enterprise Income Tax in 2008(hereafter 2008 Income Tax Law). And the second part which uses the financial and capital structure data of China listed companies from 1998 to 2009 investigates if China listed companies take the action of earnings management in response to the implementation of the 2008 Income Tax Law. The empirical findings of the first part show that the average ETRs of China listed companies declined after the implementation of the 2008 Income Tax Law. The listed companies whose proportion of foreign ownership is above 20% (defined as foreign enterprises) increased ETRs after 2008 and the differences in ETRs between domestic enterprises and foreign enterprises are reduced gradually. Further, the average ETRs of China listed companies of information technology industry do not appear to be decreased after the implementation of the 2008 Income Tax Law. However, besides the agriculture, forestry, herding, fishery industries, listed companies of information technology industries remain to have lower average ETRs after implementation of the 2008 Income Tax Law. The empirical findings of the second part show that China listed companies whose average ETRs decreased in 2008 appeared to have greater discretionary accruals after 2008, suggesting those companies shifting earnings to 2008.

隨著全球氣候變遷，天然災害發生頻率越來越高，人道救援的重要性、多元性、緊急性及複雜性更加凸顯，國際人道援助已然成為當代普世價值，因此聯合國與歐盟在1990年代重新改組人道援助機構，統一人道援助事務的事與權，使得國際人道援助機制更臻完善。 首先，海地2010年發生世紀強震，國際社會發動近年來最大動員進行救援與救災，本文透過檢視跨國合作人道援助海地震災，瞭解國際人道援助機制之執行成果，共有包括美國等30餘個國家、聯合國等14個國際組織、紅十字國際委員會等37個非政府組織共同合作協助海地救災與重建工作。 其次，經檢視此次國際救災與重建工作之成果，除所號召的67支搜救隊就出的134生還者是近年來最多成功救援生還者最多的案例，直到2012年2月，原來震災後暫棲避難所的150萬災民也大幅減少至49萬人，預計修復與重建的房舍進度也達成50％，由上述成效觀之，各行為者之間並未出現疊床架屋之困境，反而出現團隊合作的情形，這要歸功於聯合國多年來進行救災累積的經驗。 此次主要由聯合國統一指揮，有效避免救災資源重疊及浪費的情形，並把握救災黃金時間提升人道援助的成效與成果。救災過程中雖因美國撤僑，派軍控制海地國際機場，導致各國救災行動一時受阻，引起撻伐，嗣經聯合國副秘書長John Holmes介入後及時解決此問題，應可作為日後聯合國與國際社會進行人道援助之借鏡，雖救災初期略為紊亂，整個人道救援過程仍稱順利，可謂「瑕不掩瑜」。 最後，中華民國的人道援助經費與聯合國、歐盟、美國及國際重要非政府組織動輒10幾億美元之經費相較之下微不足道，但中華民國此次人道援助策略秉持以自身的優勢及傳統援助強項為基本戰略，並以「小而美」、「小而巧」、「小而強」的原則規劃執行相關計畫，由中華民國執行重建計畫的執行效率，再與聯合國、歐盟及美國透過非政府組織所執行的計畫相較之下，中華民國的策略似乎較為奏效且真正符合受災國人民的迫切需求，這也將成為日後中華民國日後制訂人道援助政策的最佳參考模式。 / With global climate change, natural disasters occur more frequently; therefore, the importance, diversity, urgency and complexity of humanitarian assistance not only become more and more prominent, but also become contemporary universal value. In the 1990s, the United Nations and the European Union reshuffled their humanitarian aid agencies, by unifying Humanitarian Aid Office’s authority, the mechanism of the international humanitarian assistance becomes more complete. Firstly, in January 2010 Haiti was hit by a catastrophic-magnitude earthquake, causing great damages and losses. The international community launched in recent years the largest mobilization for rescue and disaster relief. The essay reviews cross-border cooperation in humanitarian aid for the Haiti earthquake and analyzes the implementation of international humanitarian assistance. A total of more than 30 countries including the United States, United Nations and other 14 international organizations, 37 non-governmental organizations, such as the International Committee of the Red Cross, work together to assist the Haitian relief and reconstruction work. Secondly, 134 survivors were rescued by 67 search and rescue teams, also claimed to be the most successful rescue case in past decades. Until February 2012, refuges that lived in the temporary camps are significantly reduced from 1.5 million to 490,000 and the percentage of the progress of the repair and reconstruction of the damaged houses has reached 50%. Instead of the overlap and waste of resources, all the international actors work together to make a great success, thanks to disaster relief experience accumulated in the United Nations over the years. The unified command of the United Nations effectively avoids duplication of relief resources and waste and takes advantage of the prime time in enhancing effectiveness and outcomes of the humanitarian aid. Although the evacuation of the United States’citizens in Haiti and the incident that the U.S. troops were sent to control Haiti International Airport in the relief process result in temporary drawback in the international disaster relief efforts, thus causing international discontent, the intervention of the UN Under-Secretary-General John Holmes helped resolve the issue. This could serve as a good example for United Nations and the international community to carry out humanitarian assistance on disaster relief in the future. Despite the early slight disorder, the whole humanitarian process proceeds with stability in the end. Finally, the humanitarian aid funds of the Republic of China（Taiwan） to the Haiti earthquake, compare with that of the United Nations, the European Union, the United States and other important international non-governmental organizations, are trivial, yet the Republic of China（Taiwan） makes the best use of its advantages and traditional strengths and followed the principles of “small but beautiful”, “small but clever” and “small but good”. The strategy of the implementation of the reconstruction plan of Taiwan, compares with that of the United Nations, the European Union and the United States, seems more effective and truly meets the urgent needs of the victims, which will also serve as the best reference model for Taiwan in the stipulation of its humanitarian aid policy in the future.

La tesis doctoral Actores y orden en las Relaciones Internacionales. El papel de la República Popular China y Japón en la construcción del orden regional de Asia oriental analiza el comportamiento de los actores internacionales en el proceso de gestación, consolidación y transformación del orden, así como los factores que lo motivan. La primera parte estudia la naturaleza del orden, plantea una propuesta de clasificación de los actores y formula diversas hipótesis. A continuación se contextualizan y desarrollan dos casos de estudio. La segunda parte describe el proceso de construcción del orden regional de Asia oriental, su estructura y contenido actuales. Las partes tercera y cuarta se centran en el análisis del cambiante papel desempeñado por la República Popular China y Japón en este proceso y en los factores explicativos de su evolución. Por último, el apartado de consideraciones finales recoge las conclusiones y esboza tres posibles escenarios de futuro. / The doctoral thesis Actors and order in International Relations: the role of the People's Republic of China and Japan in the construction of East Asia's regional order analyzes the behaviour of international actors in the process of order emergence, consolidation and transformation, as well as its underlying factors. First, the thesis reflects on the nature of order, sets out a proposal for the classification of international actors, and formulates several hypotheses. In order to test them, the following sections contextualize and develop two case studies. The second section describes the process leading to the construction of East Asia's regional order, as well as its current structure and content. The third and fourth sections analyze the changing roles of China and Japan in this process and the factors shaping their evolution. Finally, the last section summarizes the main findings and sketches three potential scenarios for the future.

La politique étrangère de la République populaire de Chine est l’objet d’explications doxiques qui, en vertu d’un raisonnement rationaliste positiviste, lui attribuent des visées secrètes, déterminées par des « intérêts » de « sécurité ». L’accession en 2003 de la Chine au rang symbolique de troisième puissance spatiale, après les États-Unis et la Russie, a été présentée par les experts réalistes des Relations internationales comme un témoignage supplémentaire de l’ambiguïté du pouvoir politique chinois quant à son utilisation des technologies militaires dans l’espace extra-atmosphérique. L’objectif de la thèse est de proposer une approche constructiviste de la politique étrangère chinoise en matière de Prévention d’une course aux armements dans l’espace. Il s’agit de reconnaître les sources premières par lesquelles le pouvoir politique chinois fait connaître et évoluer sa position en la matière. Le discours diplomatique produit à Genève par la délégation chinoise auprès de la Conférence du désarmement (CD) entre 1998 et 2009 est le matériau analysé par l’étude. Sa matérialité discursive est instituée dans des documents multiples au travers desquels sont produits des récits en légitimation des normes prescrites par la délégation chinoise ainsi que des représentations problématisées du réel social. La production discursive de normes façonne un ethos idéalisé du pouvoir politique en RPC. Elle est aussi constitutive de stratégies rhétoriques de coercition et de contestation destinées à contraindre la production discursive des délégations des autres États à propos de négociations connexes. Ces stratégies sont à l’origine du « blocage » de la CD depuis 1998. / The People’s Republic of China foreign policy is subject to doxic explanations which, in accordance with a rationalist positivist problem-solving theory, see it as secretly determined by “security interests”. The symbolic world space power rank that China has gained until 2003, behind the United States and Russia, was set out by realist International relations experts as further evidence of Chinese political power ambiguity towards its possible application of military technologies in outer space. The purpose of this research is to put forward a constructivist approach of the Chinese foreign policy related to the Prevention of an arms race in outer space. Primary sources of its position must be identified in order to understand the way the Chinese political power develop it. The Geneva Conference on Disarmament (CD) diplomatic discourse produced by Chinese diplomacy between 1998 and 2009 is the material of the study. The discourse materiality is constituted by working papers and statements through which numerous narratives are produced in order to legitimate norms and to problematize the representations of social reality. Discursive production of international norms shapes an idealized ethos of the political power in People’s Republic of China. Discursive production is also constitutive of coercion and contestation strategies, designed to force the discursive production of the other State members representatives about related negociated issues. Since 1998, these strategies have resulted in the CD deadlock.

南海諸島不僅擁有豐富的資源，更處於重要的戰略位置，目前共有六個主要 聲索國主張對南海諸島擁有領土主權，分別是中華民國、中國大陸、菲律賓、越 南、馬來西亞與汶萊，美國雖然不是聲索國，但基於維護其在南海的重要利益， 所以也涉入南海的紛爭，這使得南海的局勢更加複雜。 我國、中國大陸與菲律賓皆主張對南海諸島中的黃岩島享有主權，2012 年中 國大陸與菲律賓之間爆發了黃岩島事件，更使南海的緊張情勢升至最高，於是菲 律賓便訴諸於國際仲裁法庭，仲裁庭並未就主權的歸屬作出判決，而是對《聯合 國海洋法公約》的解釋問題作出裁判，但南海諸島的主權爭奪仍就方興未艾。 有關領土主權的取得，1928 年帕瑪斯島案的仲裁法官指出「持續與和平展示 領土主權幾乎就等於主權本身」，而這便是「有效統治」的核心，本文因此挑選 四個與有效統治高度相關的國際司法機構判決來作分析，並參酌相關國際法的原 則與發展，以歸納出「有效統治」的構成要件、衡量指標與法律效果，並利用這 個歸納結果來對我國、中國大陸與菲律賓在黃岩島領土主權的爭端進行分析，判 斷結果雖是我國擁有黃岩島的領土主權，但由於我國目前沒有實質控制該島礁， 因此本文也試著提出具體建議來強化我國的主張。 / The islands of the South China Sea (SCS) not only have an abundance of resources, but also are strategically located. There are six major countries that claim territorial sovereignty over the islands, including the R.O.C. (Taiwan), Mainland China, the Philippines, Vietnam, Malaysia and Brunei. Although the U.S.A. is not one of the claimants, it is still involved in the SCS dispute because of its important interests in that region. Thus, the situation in the SCS has become more complicated. Taiwan, Mainland China, and the Philippines all claim to have sovereignty over Huangyen Island in the SCS. The “Huangyen Island Incident” between Mainland China and the Philippines broke out in 2012, bringing tensions in SCS to a height. The Philippines thus resorted to the international Arbitral Tribunal. The tribunal didn’t make a ruling on sovereignty, but it made a ruling regarding the explanatory question of the United Nations Convention on the Law of the Sea. However, the tit-for-tat over the sovereignty of the SCS islands continues. Regarding the acquisition of territorial sovereignty, the arbitrator of the 1928 Palmas case indicated that, “the continuous and peaceful display of territorial sovereignty is as good as a title.” This is the exact the core of effectivités. To conclude the components, indicators and the legal effect of the effectivités, the thesis thus considered related principals and development of international law, and selected four rulings of international judicial bodies to analyze, as these four ruling are highly-relevant to effectivités. Furthermore, based on the results of the above analysis, this thesis also analyzes the territorial sovereignty dispute over Huangyen Island among Taiwan, Mainland China, and the Philippines. The analysis concludes that Taiwan has the territorial sovereignty over Huangyen Island. Given the fact that Taiwan doesn't substantially control it, the thesis also tries to come up with advice to strengthen Taiwan’s claim.

The diploma thesis deals with the issues and economic impacts of the system of Intellectual Property Rights protection in China. The work is divided into three main chapters. The theoretical framework of the system of Intellectual Property Rights is explained in the first part of the diploma thesis. It is focused on the detailed analysis of the most important types of Intellectual Property Rights, that can be found in People's Republic of China. Different ways how to protect our rights in this area are also covered in this section. The second part describes the current situation in China and compares it with some developed countries. The third part at the beginning try to find the connections between IPR system and economic growth. Then it describes the process of the implications of IPR system on the Growth of Chinese Economy and in conclusion explains the strategic importance of Intellectual Property Rights system in chinese economic growth.

The topic of this final thesis is EU-China relations since 2000. EU and China are both relatively new actors in the international relations. EU and PRC both have certain potential for the future. EU is an organization of 27 member states, which together make the biggest world economy. China is under Chinese Communist Party leadership; it has the biggest world population and large and fast growing economy. Diplomatic relations were established in 1975 and since then, EU and China have been cooperating in political, economic and other areas. Since 2003 there has been a strategic partnership, which now includes more than 50 sectorial dialogues. On the other hand, there are some problems and drawbacks in the bilateral relations: human rights, Tibet, Taiwan, arms embargo and trade disputes. In this thesis it is examined, whether economic cooperation or European values (human rights, democracy and rule of law) are more important in mutual relations.

The purpose of this project is to develop a way of communication between school and parents. It aims to help parents to be more involved in their children's education. One of the main aspects and focus of this project is the analysis of the use of streaming video.

DISERTAČNÍ PRÁCE ABSTRACT ČESKOSLOVENSKÁ NÁMOŘNÍ PLAVBA, 1948-1989 CZECHOSLOVAK OCEAN SHIPPING, 1948-1989 2016 Lenka Krátká This work is concentrated on the topic of establishment and development of the Czechoslovak ocean shipping in the period 1948-1989. The theme is presented with using a large number of primary archive sources and relevant secondary literature. In addition, the text offers an insight into the topic through the memoirs of former Czechoslovak seafarers collected with the use of oral history method. The primary aim of this work is to capture the history of the Czechoslovak ocean shipping in a broader context of political, economic, and foreign policy development of Czechoslovakia in the given period. A key moment for founding a merchant fleet represented the year 1948, the communist coup d'état respectively, when the country came into the sphere of the Soviet Union's influence and transformed its economy into a centrally planned one with the absence of market principles. These specific circumstances enabled to develop a transport sector which Czechoslovakia did not have either natural conditions, or practical experience with. Based on a politically motivated decision, the Czechoslovak ocean shipping in the early 1950s was developed in cooperation with the People's Republic of China. By this...