The black church and Prince Hall Freemasonry both played important roles in the black experience in America. Freemasonry and the black church; one secular, the other spiritual, played equally important, interrelated roles in the way the black community addressed social, political, and economic problems in the eighteenth and nineteenth centuries.

Let E and F be Hilbert C*-modules over a C*-algebra A. New classes of (possibly unbounded) operators t: E->F are introduced and investigated - first of all graph regular operators. Instead of the density of the domain D(t) we only assume that t is essentially defined, that is, D(t) has an trivial ortogonal complement. Then t has a well-defined adjoint. We call an essentially defined operator t graph regular if its graph G(t) is orthogonally complemented and orthogonally closed if G(t) coincides with its biorthogonal complement. A theory of these operators and related concepts is developed: polar decomposition, functional calculus. Various characterizations of graph regular operators are given: (a, a_*, b)-transform and bounded transform. A number of examples of graph regular operators are presented (on commutative C*-algebras, a fraction algebra related to the Weyl algebra, Toeplitz algebra, C*-algebra of the Heisenberg group). A new characterization of operators affiliated to a C*-algebra in terms of resolvents is given as well as a Kato-Rellich theorem for affiliated operators. The association relation is introduced and studied as a counter part of graph regularity for concrete C*-algebras.:Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Sightings 1. Unitary *-module spaces Algebraic essence of adjointability on Hilbert C*-modules . . . . . 13 a) Operators on Hilbert C*-modules - Notions. . . . . . . . . . . . . . 13 b) Essential submodules and adjointability . . . . . . . . . . . . . . . . 15 c) From Hilbert C*-modules to unitary *-module spaces . . . . . . 16 2. Operators on unitary *-module spaces Basic theory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3. Graph regularity Pragmatism between weak and (strong) regularity . . . . . . . . . 27 a) Types of regularity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 b) The case C(X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 c) Graph regularity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Transition. Orthogonal complementability and topology Back to Hilbert C*-modules . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Graph regular operators on Hilbert C*-modules 4. Commutative case: Operators on C_0(X) Phenomena . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Interjection. Unboundedness and graph regularity . . . . . . . . . . 55 5. Relation to adjointable operators Sources of graph regularity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 6. Concrete C*-algebras Association relation and affiliation relation . . . . . . . . . . . . . . . . 61 7. Examples Graph regular operators that are not regular . . . . . . . . . . . . . 67 a) Position and momentum operators as graph regular operators on a fraction algebra related to the Weyl algebra . . 67 b) A graph regular but not regular operator on the group C*-algebra of the Heisenberg group . . . . . . . . . . . . . . . 69 c) Unbounded Toeplitz operators . . . . . . . . . . . . . . . . . . . . . . . 70 8. Bounded transform The canonical regular operator associated to a graph regular operator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 9. Absolute value and polar decomposition . . . . . . . . . . . . . . . 79 10. Functional calculus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 11. Special matrices of C*-algebras Counter examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Abstract and open questions . . . . . . . . . . . . . . . . . . . . . . . . . 89 Notations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Bibliography . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 Dank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Erklärung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

La mondialisation de l’économie, le développement des moyens de transport et de communication et l’émergence des paradis fiscaux rendent la connaissance de la fiscalité d’autres pays indispensable, tant par le fiscaliste praticien que par le chercheur.La France et la Belgique ont une communauté de langue et de culture en plus de la proximité géographique. Connaître sa fiscalité et la comparer à la fiscalité française est utile à tout fiscaliste qui pourra alors se faire sa propre idée sur le statut de paradis fiscal qu’on lui attribue. Nous avons choisi de comparer l’imposition des revenus étrangers car, ceux qui changent de pays pour éviter la pression fiscale, sont souvent des personnes ayant une forte activité internationale. En l’absence de convention préventive de double imposition, l’imposition de tels revenus est plus favorable en France, quand ils sont encaissés par des personnes morales. En revanche, lorsqu’ils sont encaissés par des personnes physiques, l’imposition est plus avantageuse en Belgique.Mais les deux pays ont conclu beaucoup de conventions préventives de double imposition de sorte qu’il est difficile de trouver un pays qui ne leur est pas lié par une convention fiscale. Or, il s’avère que la Belgique, à travers ses conventions, adopte des mesures fiscales nettement plus favorables que la France et ce, afin de favoriser l’expansion économique de ses résidents et attirer aussi des capitaux étrangers.A cette situation, s’ajoute le fait que ce pays autorise des montages fiscaux qui seraient sanctionnés en France sous l’angle de l’abus de droit.On comprend alors pourquoi certains hommes d’affaires n’hésitent pas à s’y domicilier. / According to several factors such as the economy globalization, the development of transportation and communication supplies and the rising of tax heavens, tax lawyers have to reach a high expertise and knowledge of foreign tax systems.Belgium and France share common roots of language and culture in addition to the geographical proximity. To be especially aware of the Belgium tax law scheme is absolutely necessary for every tax lawyer in particular in a view to compare and have an opinion about the heaven nature of the Belgian system.As far as it is impossible to compare every point of the two systems, we decided to focus only on the taxation of foreign income, because of the international activity of the taxpayers willing to lower the tax pressure. Without an international tax treaty, foreign incomes are less taxed in France when they are received by a company but the situation is different when the receiver is a person. However it has to be noticed that Belgium and France have developed a huge international tax treaty network. The Belgium one is analyzed as being more attractive for foreign investments and national economic expansion. Besides, Belgium has a tax system which authorizes tax schemes seen sometimes as an abuse of right in France. As a consequence the exile of business men can be understood.

隨著各縣市陸續成立地方教育發展基金附屬單位預算，使得國中小開始具有發展「學校本位財務管理」之契機。復因近來教育界也開始關切「學校創新經營」如何在國中小特色學校實施的議題。只是「學校本位財務管理」及「學校創新經營」都是一種經營管理的手段，因此本研究希望進一步探討其是否能達到提升「學校效能」之目的。 　　本研究採用文獻分析法、訪談法及問卷調查法進行研究。訪談法方面，發展出「地方教育發展基金附屬單位預算與國中小學校本位財務管理關係訪談大綱」作為研究工具，並採立意抽樣方式從臺北市、高雄市、新北市、桃園縣、基隆市等5個縣市抽取11位受訪者進行電話訪談。至問卷調查方面，則以「學校本位財務管理、學校創新經營與學校效能調查問卷」為研究工具，並以已成立地方教育發展基金附屬單位預算且獲教育部補助國中小特色學校經費之49個學校教職員作為研究對象，採簡單隨機抽樣方式進行問卷調查並剔除無效問卷，獲得有效樣本數802份。本研究除採用結構方程模式分析方法及LISREL8.72軟體分別驗證學校本位財務管理、學校創新經營及學校效能之內涵外，也進一步據以探討學校本位財務管理、學校創新經營及學校效能之間的關係。並且也透過平均數及SPSS13.0軟體來瞭解學校本位財務管理、學校創新經營及學校效能之現況。此外，更透過具潛在變項的路徑分析及Mplus 5.0軟體，來探討填答者的不同背景變項(包括性別、現任職務、教育程度、服務年資、服務地區、學校規模)是否分別對於學校本位財務管理、學校創新經營及學校效能具有預測效果。 本研究可獲得幾個主要研究結論如下： 一、「地方教育發展基金附屬單位預算」與國中小「學校本位財務管理」關係之訪談結果 　(一)簡言之，縣市政府成立地方教育發展基金附屬單位預算以後，其所轄國中小多能具備附屬單位預算之特性及優點，並有助於落實「學校本位財務管理」的理念。 　(二)地方教育發展基金附屬單位預算在相關制度規劃或授權方面的待改善之處 　　1.各縣市政府基於財政考量，仍對其地方教育發展基金附屬單位預算自訂額外的限制，有待逐步協調放寬之可行性。 　　2.非直轄市之地方政府認為宜成立專業、專責的會計單位，以處理地方教育發展基金附屬單位預算相關事務。 　　3.地方教育發展基金附屬單位預算之預算執行規定及作業方式經常變動，且業務相關人員異動頻繁，造成許多預算執行困擾。 　　4.「地方教育發展基金會計資訊系統」之開發過程並未充分訪談會計人員需求，且系統不夠穩定而功能不足，故仍有待改善。 　(三)多數(6位)受訪者較喜歡「地方教育發展基金附屬單位預算」的運作型態，另有3位認為還好(或各有利弊)，2位則相對傾向於較不喜歡。 二、學校本位財務管理、學校創新經營及學校效能之實施現況方面 　(一)成立地方教育發展基金附屬單位預算以後，國中小「學校本位財務管理」之實施現況尚屬略高程度(M=3.88)。 　(二)成立地方教育發展基金附屬單位預算之國中小特色學校，其「學校創新經營」實施程度很高(M=4.06)，且具有很高的學校效能(M=4.09)。 三、學校本位財務管理、學校創新經營及學校效能之關係方面 　(一)「學校本位財務管理」對於「學校創新經營」具有高度正向的直接效果(γ1=.78)，此顯示學校本位財務管理之實施程度越高，越有助於提高學校創新經營之實施情形。 　(二)「學校創新經營」對「學校效能」具有高度正向的直接效果(β1=.92)，此顯示學校創新經營之實施程度越高，越有助於提高學校效能。 　(三)雖然「學校本位財務管理」並不能對「學校效能」產生顯著的直接效果，但「學校本位財務管理」卻可透過「學校創新經營」來對「學校效能」產生間接效果(其效果量為.72)。亦即「學校本位財務管理」實施程度越高，越能透過促進「學校創新經營」實施程度之提高，進而間接提升「學校效能」。 四、背景變項對學校本位財務管理、學校創新經營及學校效能之效果方面 　(一)對於學校本位財務管理具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、服務地區(直轄市>一般縣市)、學校規模(12班以下>25班至48班)等4個變項。 　(二)對於學校創新經營具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　(三)對於學校效能具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　　最後，本研究並依據上述研究成果，提出各項具體建議。 / With the establishment of the affiliated units’ budget of local education development fund by many municipalities and counties, there are more and more opportunities to develop the “school-based financial management” (SBFM). And there were more and more researches stress the way to implement the school innovative management in specialist schools in the academic circles. However, the “school-based financial management” and “school innovative management” are both parts of the management methods. Therefore, the present study wanted to explore whether these two management methods can achieve the purpose of enhancing “school effectiveness.” 　　The present study adopted three approaches, including “literature review,” “interview,” and “questionnaire survey.” In terms of the interview, the present study designed “the outline of the interview on the relationship between affiliated units’ budget of the local education development fund and school-based financial management in junior high schools and elementary schools” as an instrument. The present study chose 11 participants from the county government and schools in the Taipei city, Kaohsiung city, New Taipei city, Taoyuan County, and Keelung city by purpose sampling. Eventually, the present study had interviewed those participants by telephone. In the aspect of questionnaire survey, the study designed the “questionnaire of the school-based financial management, school innovative management and school effectiveness” as the instruments. Teachers and staff from 49 specialist schools were the participants, and they were from schools that implemented the affiliated units’ budget of local education development fund. The present study distributed questionnaires by simple random sampling, and got 802 valid samples after gathering and deleting some invalid questionnaires. The study not only took structural equation modeling and the software of LISREL8.72 to confirm the contents of the school-based financial management, school innovative management, and school effectiveness respectively, but also confirmed the relationships of the school-based financial management, school innovative management, and school effectiveness. Moreover, the present study adopted means and the software of SPSS13.0 to understand the current situations of the school-based financial management, school innovative management, and school effectiveness. Furthermore, the present study adopted the path analysis with latent variables and the software of Mplus5.0 so as to understand whether the context variables of the subjects would have predictive effects on the school-based financial management, school innovative management, or school effectiveness. Those context variables included the sex, position, education level, seniority, district, and school size of the participants. 　　There were some major conclusions made as follows: 1.The results of the interview on the relationship between “affiliated units’ budget of the local education development fund” and “school-based financial management in junior high schools and elementary schools” 　(1) In brief, junior high schools and elementary schools had most of the properties and advantages of the affiliated units’ budget after the municipality and county governments establishing the affiliated units’ budget of the local education development fund, and it’s helpful for the schools to implement the “school-based financial management.” 　(2) The deficiencies of the affiliated units’ budget of local education development fund: A. There are still some additional restrictions of the affiliated units’ budget of local education development fund made by the municipal and county governments, which should be loosened. B. Other county governments except for municipal governments suggest that they need to set up a professional special agency to conduct those affairs of the affiliated units’ budget of local education development fund. C. The regulations and operations of the affiliated units’ budget of local education development fund always change, and the staff redeploy too often, so that there are some problems in the process of practices. D. The interviews of the accountants’ needs are insufficient during the development process of “the accounting system of local education development fund”. Furthermore, the system is unstable and its functions are insufficient, so there is still room for improvement. 　(3) As for the preference degree of the affiliated units’ budget of local education development fund, most of the participants (6 participants) felt “like”, 3 participants felt “fair”, and 2 participants felt relatively “unlike.” 2.The current situation of the school-based financial management, school innovative management, and school effectiveness (1) The current situation of the school-based financial management belonged to the extent of slightly high (M=3.88) after establishing the affiliated units’ budget of the local education development fund. (2) The specialist schools’ practice extent of the “school innovative management” was very high (M=4.06), and their “school effectiveness” was also very high (M=4.09) after establishing the affiliated units’ budget of the local education development fund. 3.The relationships between school-based financial management, school innovative management, and school effectiveness (1) “School-based financial management” has far-reaching and positive direct effects(γ1=.78) on “school innovative management”. That is, the higher the implement degree of “School-based financial management” is, the higher practice degree of “school innovative management” will be. (2) “School innovative management” has far-reaching and positive direct effects(β1=.92) on “school effectiveness”. That is, the higher the practice degree of “school innovative management” is, the better the “school effectiveness” will be. (3) Although the “School-based financial management” has no significant effect on “school effectiveness”, “School-based financial management” has an indirect effect on “school effectiveness” through the “school innovative management” (the indirect effect size is .72). In other words, when the practice degree of “School-based financial management” is higher, the “school effectiveness” will be enhanced indirectly through the “school innovative management” 4.The effects of the context variables on the school-based financial management, school innovative management, and school effectiveness (1) 4 context variables have significant effects on the school-based financial management. These variables involve sex, position, district, and school size. (2) 3 context variables have significant effects on the school innovative management. These variables include sex, position, and school size. (3) 3 context variables have significant effects on the school effectiveness. These variables are sex, position, and school size. Finally, according to the results of the present study, there were some suggestions be proposed.

企業因為經濟自由化、貿易國際化潮流之影響，逐漸成為資本集中與技術密集之經營型態。為求擴充生產規模、增加產品種類、分散投資風險、拓展國際市場等目的，因而成立新公司或兼併其他公司，或購買其他公司之股份，或母公司與子公司交叉持股，而形成關係企業之組織型態，已成為普遍趨勢。職是，關係企業之經濟發展與經營模式，已然占有重要之地位。 關係企業具有特殊屬性，舉凡管理組織、生產規劃、人事制度、市場行銷、財務風險、獲利能力、公共事務與社會歸屬，均有相當程度之影響力。我國公司法對於關係企業專章之規範，仍有不足之處，導致受一九九八年亞洲金融風暴影響所及，爆發若干關係企業之經營弊端，其中以股票流通市場之證券交易違法行為，最為嚴重。綜觀其原因，除肇始於東南亞金融危機及國際不景氣環境外，亦顯示關係企業在股票市場存有許多問題，諸如負責人欠缺誠信、掏空公司資產，造成企業發生危機，發生多起上市或上櫃公司之經營弊端，嚴重損害公司、股東權益與債權人利益，並衝擊社會投資人與整體經濟，值得探討研究。 本論文研究方向，以法制理論、比較法學及實證案例為基礎，論述關係企業證券交易之違法行為，以股票流通市場為中心，並闡述近年來若干重要之關係企業案例，分析法院裁判之論處法律邏輯。包括關係企業之市場操縱行為（違約交割、沖洗買賣、相對委託、連續交易炒作行為）、關係企業「護盤」之違法性、關係企業之內線交易行為，等重要項目。亦討論關係企業藉由無形資產之高估或低估而買賣有價證券之非常規交易行為，兼述國際會計準則公報之規範，佐以實際案例研究。此外，亦闡論關係企業財務預測制度與證券交易違法行為之牽連、證券投資人之保護。 本論文內容之參考文獻資料，包括學位論文（例如前輩先進之博碩士論文）、教授學者之著作書籍、著名期刊與國內外網站資訊。所參考資料則以我國與美國法制文獻為主，至於其他國家之部分，則略以要旨參酌。最後，再針對作者執業律師參與關係企業案例之辯護瞭解，提出若干防弊機制之建議，俾供各界參考。 / UNLAWFUL ACTS BY AFFILIATED ENTERPRISES RESPECTING SECURITIES TRANSACTIONS WITH A FOCUS ON THE STOCK EXCHANGE MARKET Abstract Due to the impact of economic liberalization and trade internationalization, operations of enterprises have gradually become capital-intensive and technology-intensive. In order to increase production, expand product line, spread out investment risks, and develop international markets, enterprises have established new companies, merged with others, and purchased shares of other companies, or have engaged in cross-holding of shares between parent companies and subsidiaries. As a result, the formation of affiliated enterprises has become a popular trend. The economic development and business model of affiliated enterprises have likewise become important issues. Affiliated enterprises have their unique attributes; their management organization, production planning, personnel policy, marketing, financial risks, profitability, public affairs, and social affiliation have significant impact on enterprises. Due to inadequacies in the regulations on affiliated enterprises in Taiwan’s Company Law, several affiliated enterprises were exposed to have engaged in fraudulent business operations as a result of the 1998 Asian financial crisis. Among these, most serious were cases involving unlawful securities transactions in the stock market. An analysis of the factors leading to such anomaly shows that in addition to the Southeast Asian financial crisis and international economic slowdown, problems caused by of affiliated enterprises in the stock market, such as integrity and credibility issues on the part of the persons-in-charge and their swindling of company assets, resulted in corporate crises. Many incidents of business malpractices in public or OTC companies occurred, severely undermining the interests of companies, shareholders, and creditors, as well as those of the public investors and the overall economy. All these are worthy of further exploration and study. This paper uses legal theories, comparative jurisprudence, and empirical studies to discuss the unlawful activities in securities transactions by affiliated enterprises. This paper focuses on the stock market to explain the major cases involving affiliated enterprises in recent years and to analyze the legal grounds in the court’s decision on punishment. The cases covered include market manipulation by enterprises, default of securities delivery, wash sales, matched order, manipulation of series of transactions, the unlawfulness of stock market intervention by affiliated enterprises, and insider trading by affiliated enterprises. In addition, this paper discusses the transaction anomalies resulting from overvalue or undervalue of intangible assets by affiliated enterprises. Regulations on the International Accounting Standards gazette are explained and supplemented by actual case studies. In addition, this paper explores the inter-relation between financial forecast systems in affiliated enterprises, unlawful activities in securities transaction, and investor protection. Reference literature used in this paper includes academic dissertations, publications by professors and scholars, periodicals, and information from local and foreign Web sites. Reference materials are based primarily on literature on Taiwan and U.S. laws, supplemented by summary of information from other countries. Finally, recommendations of mechanisms to prevent malpractices are put forward, drawing on the author’s experience as defense lawyer for affiliated enterprises.