本文從台灣洗錢防制法第18條第2項條文規定出發，探討擴大利得沒收之概念、性質及其適用要件。釐清目前各國就某「高度懷疑來源自不法」的財產所具有的不同處理方式，大致可區分為兩種：以德國法為例的擴大利得沒收及以英美法為例的非以定罪為基礎之沒收。通過了解德國新舊刑法中關於擴大利得沒收的規定及變化，嘗試回答台灣法中的擴大利得沒收制度究竟應該如何理解，有何修正空間。其中，就台灣擴大利得沒收條文中所設置的「常習性」、「集團性」兩大限定要件進行了具體分析，明確其意涵。最後，對擴大利得沒收遭受的相關疑義進行了回應，肯定其作為沒收類型之一而具有一般性，應當納入刑法典。 / This research starts from the article 18(2) of the Money Laundering Control Act, trying to discuss the concept, the nature and the usage of the extended confiscation. Basically, there are two different ways to deal with the property which are under highly suspicion that it is derived from criminal conduct. One is the extended confiscation represented by German law, and the other one is the non-conviction-based confiscation represented by the U.S law. Taiwan uses the same way as German, thus the research focusing on the comparison between German law and Taiwanese law, trying to find out the suggestion for revision.

This thesis examines the amendments to Canada's Criminal Code which target the proceeds of crime by, inter alia, criminalizing money laundering and enabling the confiscation of assets. The amendments represent the central thrust of Canada's contribution in a global effort to stem the traffic in illicit drugs, Canada belatedly following the lead of the United States, Great Britain and Australia. In the thesis, I argue that the amendments go much further than earlier crime control initiatives and represent a paradigmatic shift from the traditional, single transaction, individual-oriented structure of criminal law to one which is both property-driven and premised upon multiple-transactions perpetrated by criminal organizations. The amendments focus on the proceeds of crime, as opposed to the offender, individual or corporate, their avowed purpose being to neutralize criminal organizations rather than punish offenders. The effectiveness of the amendments is inexorably tied to the speed by which criminal proceeds can be seized or restrained and thus they operate prospectively, in anticipation of a later conviction. In order to accomplish their objectives, the amendments draw upon concepts previously the preserve of the private law of contract and tort, introducing some which are foreign to the classic norms and traditions of criminal law and sentencing, both substantive and procedural. The thesis examines the amendments from both a textual and a Charter perspective. In so doing, considerable emphasis is accorded the presumption of innocence, a strong legitimating force in criminal law. Integral to the presumption is the Crown's burden of proof - beyond a reasonable doubt. The legislation's adoption of the civil balance of probabilities test is, therefore, considered its weakest link. Other aspects of the legislation give rise to interpretive and Charter challenges. The thesis also discusses the need for tracing mechanisms, mandatory financial transaction reporting, the development of a strike force approach to implementation and a sharing of proceeds by law enforcement agencies. Further, the thesis decries any use of the legislation as a tool for plea bargaining or to target petty criminals. / Law, Peter A. Allard School of / Graduate

Thesis (MPhil)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: Policies made by the government of a democratic country affect the lives of all citizens whether directly or indirectly. Policies should therefore represent the values of a democratic society. Since South Africa's transition to democracy in 1994, policymaking processes have promised to be everything that those in the past were not. The new government's ruling policy has promised to maximize opportunities for political participation, especially in terms of citizens being able to influence governmental decision making in cases where it affects their lives. The Tobacco Products Control Amendment Act of 1999 is regarded by many as one of the world's most controversial and regulated tobacco control policies. What makes this case exceptional is the fact that the policy process thereof seems to have caused some concern with regard to issues such as transparency, participation and consultation. The study, therefore, aims to establish the degree of political participation and consultation that one could observe in the making of the new tobacco law. It also gives an overview of what the policy-making process in general is like in South Africa; this is then compared with the case of the Tobacco Amendment Act. The study also focuses on broader aspects of the policy process such as the role of public policy with regard to the problems of the society. This research assignment is intent on describing the nature of the policy process of the Tobacco Amendment Bill and, by doing this, to promote the principles of democracy such as transparency, accountability and legitimacy, to which so many South Africans have dedicated their lives / AFRIKAANSE OPSOMMING: Openbare beleid en die daarmee gepaardgaande besluite wat deur die regering van 'n demokratiese land gemaak word, affekteer die lewens van elke burger direk of indirek. Beleid moet dus so geformuleer word dat dit die waardes van 'n demokratiese samelewing reflekteer. Sedert Suid-Afrika se oorgang tot demokrasie in 1994, was die nuwe regering se belofte dat beleidmaking meer inklusief sal wees as die van die verlede. Die nuwe bedeling se regeringsbeleid sou daarvolgens optimale geleenthede vir politieke deelname en seggenskap in belangrike beleidsbesluite skep. Die Wysigingswetontwerp op Tabakprodukte van 1999 word deur vele beskou as een van die mees kontroversiële en streng beheerde tabak beleide in die wêreld. Wat die geval so besonder maak, is die feit dat daar diegene is wat meen dat kwessies soos deursigtigheid, politieke deelname en konsultasie in die parlementêre beleidsproses agterweë gelaat is. Hierdie studie beoog dus om die mate van politieke deelname en konsultasie in die beleidsproses van die Wysigingswetontwerp op Tabakprodukte ondersoek. Die studie verskaf ook 'n oorsig oor hoe die algemene beleidsproses in Suid-Afrika daar uitsien. Dit word dan vervolgens vergelyk met die beleidsproses van die nuwe Tabakwet. Verder fokus dit ook op wyer aspekte van die beleidsproses soos die rol wat openbare beleid in die aanspreek van publieke probleme speel. In geheel, poog dit dus om die aard van die beleidsproses van die Wysigingswetontwerp op Tabakprodukte te beskryf en sodoende die beginsels van demokrasie, onder andere deursigtigheid, verantwoordbaarheid en legimiteit, waaraan so baie Suid-Afrikaners hul lewens toegewy het, te bevorder.

隨著台灣民主的多元深化，各種公共政策議題的倡議也愈趨複雜細膩，而利益團體及非營利組織在政策制訂過程的地位也愈趨重要，但實務上，台灣的非營利組織在政策制訂過程中的地位仍屬模糊，特別是在立法過程中的角色扮演與策略選擇，不僅在理論層次的研究中缺少關懷，在實務操作層次上也未獲一般的非營利組織重視，而使得非營利組織在政策立法過程中的未能適切的發揮其應有的功能。因此，本文希望透過非營利組織理論和議題倡導策略分析的結合，建構一個非營利組織在我國立法運作中倡導議題的基本框架，並作為未來相關非營利組織在立法過程中策略選擇的參考依據。 以非營利組織相關理論和公共政策類型區分，可知相關的組織角色和政策類型種類繁多，但本文限於研究範圍，主要將關注於「價值維護者」非營利組織對於「管制性政策」在立法過程中的倡導策略，並選擇以董氏基金會推動「菸害防制法」修訂作為主要的研究個案。本文並以立法過程作為時間的縱面，切割為程序委員會及院會一讀的「立法形成期」、委員會審查的「法案角力期」和黨團協商及院會二三讀的「折衝妥協期」等三個階段，分別分析董氏基金會在不同階段推動「菸害防制法」修訂所採取的各種議題倡導策略，並透過深度訪談等方式蒐集資料，對其所運用的議題倡導策略的利弊得失進行審視評估。 本文研究發現，董氏基金會在歷時兩年半的菸害防制法修法過程中所採取的議題倡導策略，主要有「道德化『困窘策略』的策略主軸」、「結合媒體訴求的行動策略模式」、「單一而執著的直線操作」等幾項特點，而可能忽略了立法院妥協的議事文化、並對於立法院議事技巧不夠熟悉，從而造成菸害防制法修訂的延宕與議題倡導的挫敗。從董氏基金會推動菸害防制法的案例中，本研究認為，有關國內非營利組織進行議題倡導及立法遊說時，最為缺乏而急迫需要的，就是議題倡導及立法遊說的專業化訓練，因此建議我國非營利組織應該加強對於在立法過程中議題倡導策略的專業訓練，使其能夠更為順暢地完成其議題倡導的使命。 關鍵字：非營利組織、議題倡導、立法過程、董氏基金會、菸害防制法 / As the democracy in Taiwan became more intensely diversified, the promotion of various types of bills on public policies turned more complex and more delicate. In addition, the status of both profit-bearing and non-profit organizations in the process of policy establishment also became rather important. However, practically, the status of Taiwan’s non-profit organizations in the process of policy establishment is still blurred especially in the role-play and the strategy selection in the process of the theories of non-profit organizations, bill promotion and strategy analysis, and to use the research findings as a reference for the relevant non-profit organizations in strategy selections in future legislation processes. It is evident that there are various types of relevant organization roles and policies if the categorization is divided into the relevant theories for non-profit organization and the types of public policies. Due to the limitations on the scope of research, this paper mainly focuses on the promotion strategies of the “value guardian”, the non-profit organizations on “control policies” in the legislation processes. Furthermore, the establishment of the “Tobacco Hazard Prevention and Control Act” promoted by John Tung Foundation, is selected as the main case study for the research. This paper then takes the period of legislation process as the timeline and divides the time into 3 stages: the “legislation formation period” for the Procedural Committee and where the 1st Reading is passed by the Legislation Session; the “bill wresting period” where the bills are examined by the Committees; and the “negotiation period” where negotiations take place between the parties and the organizations and the 2nd and 3rd Readings are passed by the Legislation Session. The 3 different stages are used to analyze the various types of bill promotion strategies employed by John Tung Foundation in the promotion for the establishment of the “Tobacco Hazard Prevention and Control Act” in the different stages, where information are collected through in-depth interviews and other methods to undergo examinations and evaluations on the pros and cons in the bill promotion strategies used. It is found in this research that a number of characteristics including the “strategy focus of a moralized ‘impoverished strategy’”, the “mobile strategy model that combines media appeals”, and the “single and persistent linear operation” are the main bill promotion strategies taken by John Tung Foundation in the promotion for the establishment of the “Tobacco Hazard Prevention and Control Act” that took 2.5 years to get through. The bill discussion culture and the compromise of the Legislative Yuan may have been neglected and the unfamiliarity with bill discussion techniques in the Legislative Yuan may have caused the delay and the failure of the bill promotion in the establishment of the Tobacco Hazard Prevention and Control Act. This research feels that from the example of John Tung Foundation’s promotion of the Tobacco Hazard Prevention and Control Act, the most lacking and the most urgently required for local non-profit organizations in bill promotion and legislation persuasion would be the professional training for bill promotion and legislation persuasion. It is therefore recommended that the local non-profit organizations should strengthen their professional training for bill promotion strategies in the legislation processes in order for them to smoothly complete the mission in bill promotion. Keywords: Non-profit Organizations, Bill Promotion, Legislation Processes, John Tung Foundation, Tobacco Hazard Prevention and Control Act.

This study focuses on the discretionary inter vivos trust. It specifically investigates what the discretion of a trustee comprises and in which circumstances (if any) the court may amend the trustee‟s discretion as stipulated in the deed of trust. In order to make any meaningful conclusions, the different types of trusts, and more specific the way in which trusts are classified, needs to be researched. An inter vivos trust is classified as a contract for the sake of a third. Consequently contract law rules are applied in the interpretation and amendment of an inter vivos trust. The source, goal and tenor of a trustee‟s discretion, as well as the circumstances wherein this discretion may be amended, are investigated. The general rule is that courts have no discretion to amend a trust, but there is an exception to the rule. In accordance with article 13 of the Trust Property Control Act 57 of 1988 courts do have the power to amend or cancel the deed of trust in certain circumstances. In Potgieter and Another v Potgieter NO and Others 2012 (1) SA 637 (HHA) the court ruled that the power granted by article 13 does not enable judges to create law by amendment of the deed of trust according to their subjective interpretation of what is fair and just. The facts of the Potgieter case serve as problem statement for this study by focusing on the problems and unjust consequences of the strict application of contract law rules on a trust when the court does not take the changing circumstances of the trust founder into account. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

This study focuses on the discretionary inter vivos trust. It specifically investigates what the discretion of a trustee comprises and in which circumstances (if any) the court may amend the trustee‟s discretion as stipulated in the deed of trust. In order to make any meaningful conclusions, the different types of trusts, and more specific the way in which trusts are classified, needs to be researched. An inter vivos trust is classified as a contract for the sake of a third. Consequently contract law rules are applied in the interpretation and amendment of an inter vivos trust. The source, goal and tenor of a trustee‟s discretion, as well as the circumstances wherein this discretion may be amended, are investigated. The general rule is that courts have no discretion to amend a trust, but there is an exception to the rule. In accordance with article 13 of the Trust Property Control Act 57 of 1988 courts do have the power to amend or cancel the deed of trust in certain circumstances. In Potgieter and Another v Potgieter NO and Others 2012 (1) SA 637 (HHA) the court ruled that the power granted by article 13 does not enable judges to create law by amendment of the deed of trust according to their subjective interpretation of what is fair and just. The facts of the Potgieter case serve as problem statement for this study by focusing on the problems and unjust consequences of the strict application of contract law rules on a trust when the court does not take the changing circumstances of the trust founder into account. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

對於我國是否應開放合法賭場？在台灣已爭論十年以上。2009年1月23日修正公布《離島建設條例》增訂第10條之2，正式開啟我國於離島設置合法賭場之可能。 從中國澳門及美國開放合法賭場帶來經濟效益的經驗，加以新加坡2005年4月18日宣布，將開放成立兩處賭場度假村(Integrated Resort)以掌握賭場帶來的巨大觀光收益與稅收，似提供贊成我國引進合法賭場經營的有利論證。然對我國政府或官員而言，甚至學術研究領域，仍屬於相當陌生的新興產業；尚缺乏全盤性理解，尤其是外國法制的規範架構及內容的了解。 本論文以新加坡及澳門賭場管理法制為研究中心，採比較法學的方法，分析此二政府對賭場管理法制架構之異同，以作為我國未來建構賭場管理法制架構及內容之參考。另歸納賭場管理法的法律性質，及引進經濟學分析闡述其與賭場管理法制設計之關聯，是本論文另一重點所在。透過經濟學比較靜態的分析，提供新的法制設計思維。 本論文不辦證「開放合法賭場之利弊得失？」，而直接進入「政策已決定我國將開放合法賭場經營」之假設。就賭場管理法之法律性質，本研究歸納五項：一、是引進新興產業及增加投資的法律；二、是特許經營的法律；三、是具嚴格監控的法律；四、是慎選國家代理人的法律；五、是重視社會成本最小化的法律。此於第二章有詳細說明，並定位本論文之總論。 本論文第三章以下為各論之法制研究。分別以賭場特許執照之核發與撤銷、賭場營運之治理、賭場內部控制制度、賭場專責機關之設立等4章，作為分析新加坡及澳門賭場管理法制之架構。 最後，提出本研究之結論與建議：一、開放賭場合法化，應同時考量經濟利益與社會成本的效益；二、應建立嚴格治理的監理法制；三、設計降低社會影響衝擊的機制；四、強化股權控制與關係人之規範；五、賭場內部控制內容應提升至法律位階；六、賦予賭場專責機關較大的監理權限。

This thesis deals with public procurement within Operational Programme Education for Competitiveness during the period 2007 2013. The introductory part of the thesis contains a brief description of Operational Programme Education for Competitiveness and its implementation into targets of regional politics. The following parts are dedicated to the public procurement in general and then in a specific envoronment of Operational Programme Education for Competitiveness. The fundamental part of the thesis illustrates process of supervision of the public contracts (ex-ante and ex-post), results of the checks and most frequent mistakes revealed during checks with a brief analysis of their causes and suggested steps to eliminate them in future. Next part of this thesis is aimed at ineligible expenditures caused by mistakes in public procurements. The final part contains a closer look at area of public procurement in the frame of current programming period 2014 and 2020.