In order to demonstrate the knowledge and skills acquired during her tenure in the Arts Administration graduate program, the consultant works four hundred and eighty hours as a Social Media and PR intern at Bond Public Relations and Brand Strategy in New Orleans, Louisiana. The following body of work is a consultant’s report written from the perspective of a professional Arts Administrator, and includes the following items: host company profile; description of internship activities; consultant’s contributions and gains; summation of company and industry best practices; host company’s strengths, weaknesses, opportunities, and threats – both internal and external; and the consultant’s recommendations for improvement.

Technology for wireless information access has enabled innovation of 'smart' portable consumer devices. These have been widely adopted and have become an integral part of our daily lives. They need ubiquitous connectivity to the internet to provide value added services, maximize their functionality and create a smarter world to live in. Cisco's visual networking index currently predicts wireless data consumption to increase by 61% per year. This will put additional stress on the already stressed wireless access network infrastructure creating a phenomenon called 'spectrum crunch'. At the same time, the solid state devices industry has made remarkable advances in energy efficient light-emitting-diodes (LED). The lighting industry is rapidly adopting LEDs to provide illumination in indoor spaces. Lighting fixtures are positioned to support human activities and thus are well located to act as wireless access points. The visible spectrum (380 nm - 780 nm) is yet unregulated and untapped for wireless access. This provides unique opportunity to upgrade existing lighting infrastructure and create a dense grid of small cells by using this additional 'optical' wireless bandwidth. Under the above model, lighting fixtures will service dual missions of illumination and access points for optical wireless communication (OWC). This dissertation investigates multiple-input multiple-output (MIMO) optical wireless broadcast system under unique constraints imposed by the optical channel and illumination requirements. Sample indexed spatial orthogonal frequency division multiplexing (SIS-OFDM) and metameric modulation (MM) are proposed to achieve higher spectral efficiency by exploiting dimensions of space and color respectively in addition to time and frequency. SIS-OFDM can provide significant additional spectral efficiency of up to (Nsc/2 - 1) x k bits/sym where Nsc is total number of subcarriers and k is number of bits per underlying spatial modulation symbol. MM always generates the true requested illumination color and has the potential to provide better color rendering by incorporating multiple LEDs. A normalization framework is then developed to analyze performance of optical MIMO imaging systems. Performance improvements of up to 45 dB for optical systems have been achieved by decorrelating spatially separate links by incorporating an imaging receiver. The dissertation also studies the impact of visual perception on performance of color shift keying as specified in IEEE 802.15.7 standard. It shows that non-linearity for a practical system can have a performance penalty of up to 15 dB when compared to the simplified linear system abstraction as proposed in the standard. Luminous-signal-to-noise ratio, a novel metric is introduced to compare performance of optical modulation techniques operating at same illumination intensity. The dissertation then introduces singular value decomposition based OWC system architecture to incorporate illumination constraints independent of communication constraints in a MIMO system. It then studies design paradigm for a multi-colored wavelength division multiplexed indoor OWC system.

Icke vinstdrivande organisationers förtroendeskapande webbkommunikation är en undersökning som syftar till att öka förståelsen för hur icke vinstdrivande organisationer etablerar förtroende i sin kommunikation på webben. Genom att analysera hur de tre icke vinstdrivande organisationerna Forest Stewardship Council (FSC), KRAV och Fairtrade skapar förtroende i textmaterial presenterat på respektive organisations hemsida söker uppsatsen belysa hur olika förtroendeskapande grepp används av icke vinstdrivande organisationer för att etablera förtroende mot allmänheten. Analysen visar att det mest förekommande sättet att skapa förtroende mot allmänheten bland de studerade icke vinstdrivande organisationerna är att framhäva sin expertis på det område organisationen verkar. Uppsatsen öppnar upp för ett nytt forskningsområde med fokus på hur den icke vinstdrivande organisationen etablerar förtroende på webben. För vidare forskning kan det vara intressantatt öka antalet analyserade organisationer för att öka möljligheten att fastslå samband mellan hur stor grad av förtroende allmänheten upplever sig ha för en organisation och vilken typ av förtroendeskapande kommunikationen organisation använder sig av.

金融科技(Financial Technology, FinTech)創新了金融業的經營模式。除了不斷更新金融體系，更升級為平臺架構，結合創新網路經營模式；並持續改善創造利潤及業績，使企業能在瞬息萬變的數位時代，掌握「贏」的契機。 同為華人文化的社會，台灣與香港的金融產業發展的基礎不同，在面臨國內及國際間金融科技與營運管理的變局時，顯現出台港在金融科技產業的位階有差異。香港這兩年在FinTech的創新展現其經營的潛力，可否給步伐緩慢的台灣提供參考。本文在概略敘述金融科技領域相關內涵之外，分析台灣金融科技創新時可能面臨的挑戰。具體的研究問題與目的有二，台港金融科技經營發展模式的差異與台港兩地發展金融科技創新策略的比較。 本研究以文獻收集分析為主要研究方法，敘述兩地金融及資訊科技的背景，並對金融科技的現況加以比較分析。從金融科技投資成功的要素，以及台港推展FinTech策略及初創公司的成果，比較並分析其管理監督體系、發展之重心以及平臺經濟營運實務，剖析投資招募有何值得借鏡之處。台港兩地的發展也受到國際的影響造成投資策略與風險考量產生差異。台灣明顯重視資訊安全，並將之提高到中央總統府層級，香港則以商務發展為重點。數十年來台灣資訊科技創新能量雖較香港為優，然而金融系統保守是其缺點；執政機構及相關業者只要能掌握金融科技的精要，在風險可控的前提下，開啟一個全新的大門，讓金融業、科技業、服務業、農業等都能投入，結合不同專業領域的技術、思維、精神與傳統金融業結合，就可能有創新的金融科技服務商品。 建議擷取香港對國際開大門的成功經驗，建立能與各金融中心接軌的金融科技體系，並參考香港吸收大陸創新專案進入監理沙盒驗證的快速發展做法，嘗試兩岸產業融合發展的新商機與新思路路線，發揮彼此的強項，以擴增金融科技創新產品的利基。讓創新驗證完成的業者能掌握創業契機，給台灣在繼資訊工業之後，再一次站上全球產業新浪頭的機會。 / The business model of financial industry has been innovated by financial Technology (FinTech). In addition, the financial system is also up-to-date and platform architecture is upgrading provided as an end-to-end process via the Internet. These newly developed financial services combine with innovative business models and continuously improve the profitability and performance so that enterprises may grasp the opportunities of “win” in a rapidly changing digital era. With similar Chinese culture, the bases of financial industry in Taiwan and Hong Kong are different. Facing the changing situation of FinTech and the operation at domestic and international, there are differences of Hong Kong and Taiwan in the FinTech level. These two years, the innovation in Hong Kong has exhibited their potential at FinTech, can this provide a reference for the slow developing Taiwan? In this paper, we focus the description of current situations and analyze the challenges of FinTech innovation to Taiwan. There are two aims for this research, a comparison in the modes of operation, and the innovation strategies of FinTech between Taiwan and Hong Kong. We collected literatures about FinTech especially in these two places as a main research method, compareing the status of FinTech. We also analyzed the successful elements of investment in strategies and financial startups, and illustrated the achievements of promotion. The management and supervision system of promotion in FinTech are compared also, focused on the platform economic operation. From the information above, it is worth for learning from investment offerings. We found the influences from international FinTech also caused differences in the investment strategy and risk considerations. Taiwan emphasizes information security and raises it to the level of the presidential management. Hong Kong focuses on business development. Although IT innovation in Taiwan is superior to Hong Kong for decades, the conservative financial system is its own shortcomings. As long as the governing agency and related industry master the essentials of FinTech and open a whole new door under the control of risk, let financial industry, science and technology industry, service industry and even agriculture be invested. Combining different fields of specialists with the traditional financial industry, innovative FinTech services may be constructed. It suggestes that Taiwan should take the successful experience of Hongkong, opening up to the outside world and set up a FinTech system that can connect to other international financial centers. A new opportunity for Taiwan will be expand the niche of FinTech innovation products. Those who have completed the verification of innovation in Sandbox can seize the opportunity. Taiwan may also step onto the global industrialized wave of FinTech after the information industry. Keywords: FinTech, Taiwan, Hong Kong, Investment Strategy, FSC, Supervision Sandbox

<div>Uncertainty quantification techniques based on the spectral approach have been studied extensively in the literature to characterize and quantify, at low computational cost, the impact that uncertainties may have on large-scale engineering problems. One such technique is the <i>generalized polynomial chaos</i> (gPC) which utilizes a time-independent orthogonal basis to expand a stochastic process in the space of random functions. The method uses a specific Askey-chaos system that is concordant with the measure defined in the probability space in order to ensure exponential convergence to the solution. For nearly two decades, this technique has been used widely by several researchers in the area of uncertainty quantification to solve stochastic problems using the spectral approach. However, a major drawback of the gPC method is that it cannot be used in the resolution of problems that feature strong nonlinear dependencies over the probability space as time progresses. Such downside arises due to the time-independent nature of the random basis, which has the undesirable property to lose unavoidably its optimality as soon as the probability distribution of the system's state starts to evolve dynamically in time.</div><div><br></div><div>Another technique is the <i>time-dependent generalized polynomial chaos</i> (TD-gPC) which utilizes a time-dependent orthogonal basis to better represent the stochastic part of the solution space (aka random function space or RFS) in time. The development of this technique was motivated by the fact that the probability distribution of the solution changes with time, which in turn requires that the random basis is frequently updated during the simulation to ensure that the mean-square error is kept orthogonal to the discretized RFS. Though this technique works well for problems that feature strong nonlinear dependencies over the probability space, the TD-gPC method possesses a serious issue: it suffers from the curse of dimensionality at the RFS level. This is because in all gPC-based methods the RFS is constructed using a tensor product of vector spaces with each of these representing a single RFS over one of the dimensions of the probability space. As a result, the higher the dimensionality of the probability space, the more vector spaces needed in the construction of a suitable RFS. To reduce the dimensionality of the RFS (and thus, its associated computational cost), gPC-based methods require the use of versatile sparse tensor products within their numerical schemes to alleviate to some extent the curse of dimensionality at the RFS level. Therefore, this curse of dimensionality in the TD-gPC method alludes to the need of developing a more compelling spectral method that can quantify uncertainties in long-time response of dynamical systems at much lower computational cost.</div><div><br></div><div>In this work, a novel numerical method based on the spectral approach is proposed to resolve the curse-of-dimensionality issue mentioned above. The method has been called the <i>flow-driven spectral chaos</i> (FSC) because it uses a novel concept called <i>enriched stochastic flow maps</i> to track the evolution of a finite-dimensional RFS efficiently in time. The enriched stochastic flow map does not only push the system's state forward in time (as would a traditional stochastic flow map) but also its first few time derivatives. The push is performed this way to allow the random basis to be constructed using the system's enriched state as a germ during the simulation and so as to guarantee exponential convergence to the solution. It is worth noting that this exponential convergence is achieved in the FSC method by using only a few number of random basis vectors, even when the dimensionality of the probability space is considerably high. This is for two reasons: (1) the cardinality of the random basis does not depend upon the dimensionality of the probability space, and (2) the cardinality is bounded from above by <i>M+n+1</i>, where <i>M</i> is the order of the stochastic flow map and <i>n</i> is the order of the governing stochastic ODE. The boundedness of the random basis from above is what makes the FSC method be curse-of-dimensionality free at the RFS level. For instance, for a dynamical system that is governed by a second-order stochastic ODE (<i>n=2</i>) and driven by a stochastic flow map of fourth-order (<i>M=4</i>), the maximum number of random basis vectors to consider within the FSC scheme is just 7, independent whether the dimensionality of the probability space is as low as 1 or as high as 10,000.</div><div><br></div><div>With the aim of reducing the complexity of the presentation, this dissertation includes three levels of abstraction for the FSC method, namely: a <i>specialized version</i> of the FSC method for dealing with structural dynamical systems subjected to uncertainties (Chapter 2), a <i>generalized version</i> of the FSC method for dealing with dynamical systems governed by (nonlinear) stochastic ODEs of arbitrary order (Chapter 3), and a <i>multi-element version</i> of the FSC method for dealing with dynamical systems that exhibit discontinuities over the probability space (Chapter 4). This dissertation also includes an implementation of the FSC method to address the dynamics of large-scale stochastic structural systems more effectively (Chapter 5). The implementation is done via a modal decomposition of the spatial function space as a means to reduce the number of degrees of freedom in the system substantially, and thus, save computational runtime.</div>

I evaluated effects of 4 common site preparation techniques on residual structure while comparing 2 techniques commonly used to estimate CWD volume in Southeast loblolly pine (Pinus taeda) commercial pine plantations in 2 ecoprovinces. The strip plot method (SPM) estimated greater volume than the line intercept method (LIM; 9.7 m3/ha and 11.4 m3/ha respectively). The SPM had lesser volume estimate variability and appears more appropriate for the Southeast. Mechanical sites had the greatest densities of green trees and fewest snag retention and overall were least decayed. Chemical preparation combinations had lesser green tree densities but greater snag densities. Piled CWD volumes were greatest in mechanical treatments and least in chemical plus burn treatments. The Outer Coastal Plain Mixed Forest Ecoprovince had 20% less volume than the Southeastern Mixed Forest Ecoprovince. Chemical plus burn site preparations had the least densities of remnant trees, snags, piled and individual CWD pieces.

The aim of this diploma thesis was to analyze the current effects of FSC production on the Czech market. The analysis of certified products in the Czech Republic was performed from the perspective of consumers and companies. The first step was a short consumer survey, which was distributed among respondents in electronic and paper versions. The main objective of this research was to measure awareness of FSC logo and its effects in the consumer choice process. The second part of this research was dedicated to companies producing or selling certified furniture. The field research was conducted among selected stores situated in České Budějovice.

The integration of distributed energy sources and systems is of high relevance for the transition towards a more sustainable energy system. Taking into consideration the  amount of emissions produced by the heating sector, which account for at least half of the energy demand in buildings, district heating systems have the potential to play a key role in the transition, by enabling the integration of various energy sources and provide flexible energy services to the grid. The objective of this research is to evaluate the potential for flexible sector coupling between the electrical and heating sectors, utilizing thermal energy storage alongside various heat generation units, including heat pumps and a combined heat and power (CHP) unit. To examine this concept, we used a district heating facility located in Oskarshamn, Sweden, as our case study. At present, the production mix at this facility comprises various production units- that utilize mainly biomass as their fuel source, including wood pellets, wood chips, and occasionally, bio-oil. Extensive research was conducted to review the existing literature and gain a comprehensive understanding of the technologies and concepts associated with FSC. This thorough examination allowed for a comprehensive overview of the current state-of-the-art in FSC. As the main contributions of this work, two numerical models respectively for production and dispatch optimization were developed and simulated complementary, concerning the thermal and electrical system of the studied plant. A dispatch model was developed with the aim of analyzing the operating behaviour of the system, identifying the available energy sources and optimizing their hourly dispatch. Subsequently, utilizing the open-access tool for capacity and investment optimization (OSeMOSYS), various scenarios were examined to evaluate the potential of thermal energy storage (TES), where a water tank was found to be the most cost-effective solution, and heat pump integration in enhancing the plant performance and providing flexibility. The study was divided into two distinct time periods. The first period focused solely on hourly dispatch optimization until 2035. In the second period, the analysis extended to include investment optimization, followed by the subsequent dispatch optimization until 2050, hence, using both tools. To effectively compare and assess the different scenarios, several key performance indicators (KPIs) were chosen, including the levelized cost of energy (LCOE), capital expenditure (CAPEX), generation costs, and emissions. These scenarios were designed to account for variations in crucial variables such as electricity prices, the plant’s self-consumption potential, and the capital cost of storage. By considering the aforementioned factors, a comprehensive analysis was conducted to determine the optimal approach for maximizing performance and cost-effectiveness. It is important to mention that the electrical self-consumption within the plant was considered as one of the potential improvements. While the potential for electrical self-consumption was mainly studied on a shorter-term, the variability in the capital cost of the TES system was better considered on the long-term investment analysis. From the different simulations, the cases where self-consumption is included result in smaller operating costs, as producing electricity via the CHP unit of the plant is cheaper on average than the prices offered by the local distribution company. The obtained capacities for TES and the heat pump vary among the studied scenarios. Higher electricity prices favor investments in alternative fuel boilers like wood chips or wood pellets, while lower electricity prices result in increased TES capacities and higher heat pump production. The capital cost of storage also determines the capacity chosen for the storage water tank, sometimes investing a bit more to gain efficiency and reduce operational costs. Throughout the project, various sustainability aspects have been addressed. These encompass environmental responsibilities, with a focus on reducing CO2 emissions, enhancing social equity by implementing a more efficient heating system within the municipality, and assessing the economic viability of these initiatives. In conclusion, the study provides evidence and showcases the viability of implementing FSC in Oskarshamn’s power plant, as results from the different scenarios commonly show that FSC could bring down the total costs, as well as the amount of CO2 emissions on a long-term basis. Based on the findings, additional recommendations are proposed to optimize the plant’s performance and leverage the potential of this innovative approach. The proposed recommendations include increasing the time resolution in the model simulations to improve result accuracy and exploring different scenarios, which may involve considering various electricity or fuel price predictions, among other factors. / Integreringen av distribuerade energikällor och energisystem är av stor betydelse för övergången till ett mer hållbart energisystem. Med hänsyn till det utsläpp från värmesektorn, som står för minst hälften av energibehovet i byggnader, har fjärrvärmesystem potential att spela en nyckelroll i omställningen genom att möjliggöra integrering av olika energikällor och tillhandahålla flexibla energitjänster till nätet. Syftet med denna forskning är att utvärdera Potentialen för flexibel sektorkoppling (FSC) mellan el- och värmesektorerna, med hjälp av termisk energilagring tillsammans med olika värmeproduktionsenheter, inklusive värmepumpar och en kombinerad kraftvärmeproduktion (CHP). För att undersöka detta koncept, använde vi en fjärrvärmeanläggning i Oskarshamn, Sverige, som vår fallstudie. För tillfället består produktionsmixen vid denna anläggning av olika produktionsenheter som huvudsakligen använder biomassa som bränslekälla, inklusive träpellets, träflis och ibland bioolja. Omfattande forskning genomfördes för att granska den befintliga litteratur och få en heltäckande förståelse för de tekniker och koncept som är förknippade med FSC. Denna grundliga undersökning möjliggjorde en omfattande översikt av det aktuella kunskapsläget inom FSC. Som de viktigaste bidragen i detta arbete utvecklades och simulerades två numeriska modeller för produktions- respektive leveransoptimering, som berör det termiska och elektriska systemet i den studerade anläggningen. En fördelningsmodell utvecklades i syfte att analysera systemets driftsbeteende, identifiera tillgängliga energikällor och optimera deras fördelning per timme. Med hjälp av det verktyget med öppna tillgång (open-aceess) för kapacitets- och investeringsoptimering (OSeMOSYS) undersöktes därefter olika scenarier för att utvärdera potentialen för termisk energilagring (TES), där en vattentank visade sig vara den mest kostnadseffektiva lösningen, och integration av värmepumpar för att förbättra anläggningens prestanda och ge flexibilitet. Studien var uppdelad i två olika tidsperioder. Den första perioden fokuserade enbart på optimering av timfördelning fram till 2035. Under den andra perioden utvidgades analysen till att omfatta investeringsoptimering, följt av efterföljande optimering av driften fram till 2050, vilket innebär att båda verktygen användes. För att effektivt kunna jämföra och bedöma de olika scenarierna valdes flera viktiga nyckelprestandaindikatorer (KPI:er), inklusive den nivellerade energikostnaden (LCOE), kapitalinvesteringar (CAPEX), produktionskostnader och CO2 utsläpp. Dessa scenarier utformades för att ta hänsyn till variationer i viktiga variabler som elpriser, anläggningens självkonsumtionspotential och kapitalkostnaden för lagring. Med hänsyn till de ovan nämnda faktorerna genomfördes en omfattande analys för att fastställa den optimala metoden för att maximera prestanda och kostnadseffektivitet. Det är viktigt att nämna att den elektriska självförbrukningen inom anläggningen betraktades som en av de potentiella förbättringarna. Medan potentialen för elektrisk självförbrukning främst studerades på kortare sikt, beaktades variationen i kapitalkostnaden för TES-systemet bättre i den långsiktiga investeringsanalysen. De olika simuleringarna visar att de fall där självförbrukning ingår resulterar i lägre driftskostnader, eftersom elproduktionen via kraftvärmeverket i genomsnitt är billigare än de priser som erbjuds av det lokala distributionsbolaget. De erhållna kapaciteterna för TES och värmepumpen varierar mellan de studerade scenarierna. Högre elpriser gynnar investeringar i alternativa bränslepannor som flis eller träpellets, medan lägre elpriser resulterar i ökad TES-kapacitet och högre värmepumpsproduktion. Kapitalkostnaden för lagring avgör också vilken kapacitet som väljs för vattentanken (some en TES), ibland investerar man lite mer för att öka effektiviteten och minska driftskostnaderna. Under hela projektet har olika hållbarhetsaspekter beaktats. Dessa omfattar miljöansvar, med fokus på att minska CO2-utsläppen, öka den sociala rättvisan genom att införa ett mer effektivt värmesystem inom kommunen, och bedöma den ekonomiska bärkraften i dessa initiativ. Sammanfattningsvis visar studien att det är möjligt att implementera FSC i Oskarshamns kraftverk, eftersom resultaten från de olika scenarierna visar att FSC kan sänka de totala kostnaderna samt mängden CO2-utsläpp på lång sikt. Baserat på resultaten föreslås ytterligare rekommendationer för att optimera anläggningens prestanda och utnyttja potentialen i denna innovativa metod. De föreslagna rekommendationerna inkluderar att öka tidsupplösningen i modellsimuleringarna för att förbättra resultatens noggrannhet och utforska olika scenarier, vilket bland annat kan innebära att man överväger olika el- eller bränsleprisprognoser.

M.Comm. / The purpose of this dissertation is to assess the progress that has been made in the provision of housing finance to low-income earners. In 1994, housing affordability was constrained, as around 86% of households earned below R3 500. The focus, therefore, is on the role played by both government and the four major banks in broadening access to housing finance for these households and also those who earn less than R7 500. Frameworks that brought about certain initiatives aimed at addressing this problem are explored. On the side of government, the housing subsidy scheme and the role played by the government housing finance institutions (i.e. the National Housing Finance Corporation and the Rural Housing Loan Fund) are explored. On the banking sector side, the provisioning of housing finance prior to and after the implementation of the Financial Sector Charter (FSC) in 2004 is investigated. The dissertation concludes by looking the challenges that exist in the low-cost housing finance environment. The paper notes that, although some considerable progress has been made in the broadening of access to housing finance, there is a huge gap between the number of subsidies approved and the number of households that have benefited from the government subsidy scheme, possibly resulting from, among other things, capacity constraints at local government level. In respect of the banking sector, data analysed shows that bank involvement in the low-income market was very minimal before the implementation of the FSC. However, as much as some progress has been made, there are some serious challenges in this market that could have possibly prevented the role players from extending this access to the rest of the target group.

本論文係以WTO－美國海外銷售公司（FSC）爭端案之發展歷程為例，探討該案所反映之相關爭議與議題。海外銷售公司（FSC）爭端案係歐盟指控美國所採行之FSC措施提供特定之公司享有所得稅減免之優惠，構成補貼暨平衡措施協定（SCM協定）下禁止性之出口補貼，而違反WTO相關之補貼規範。該案最終經WTO爭端解決機制（DSB）裁決，認為美國所採之FSC措施違反SCM協定相關之規範，必須修改系爭措施之規定以中止該項補貼的繼續存在。而對於美國FSC爭端案之探討，必須追溯FSC措施之前身美國「國內國際銷售公司」（DISC）法案所衍生之爭議。美國於一九七一年通過實施之DISC法案，在GATT時代已為歐體成員國指控違反補貼義務，最後爭端解決小組（Panel）亦裁決美國該法案違反相關規範。美國遂於一九八四年改行FSC措施，該措施在WTO體制下仍被裁決違反補貼之規範，而歐盟對於美國執行小組報告之裁決所改採之ETI法案仍不滿意，於是在次提起「執行監督程序」之控訴。DSB仍裁決ETI法案未符合小組報告之裁決，最終經仲裁程序授權歐盟對美國採行報復措施。凡此三十餘年的爭端案例，其各項爭點以及所反映程序及相關規範之議題，即為本研究探討之主要範圍。 然而在探討本案例各項爭點及議題之外，此爭端案所突顯的根本問題，在於GATT/WTO體制下有關「邊境租稅調整制度」的相關爭議。蓋GATT/WTO之規範從古典經濟學之理論，對於直接稅與間接稅採分別處理之邊境調整，各會員國在採行不同稅制下遂產生不同之貿易效果，以致於在適用補貼之相關規範時產生爭議。本文在介紹案例之發展以及探討相關之爭點與議題後，從GATT/WTO之制度規範面解析本爭端案所源起之制度爭議，並歸結可行之建議與解決之道。 最後，本文說明美國對於該爭端案之裁決結果所能採行之因應方向，另一方面亦以我國相關之租稅制度與法規為例，探討其是否符合WTO規範下之義務，並對我國現行之租稅制度提出看法與建議。