Vid utvidgning av befintliga hamnar kan den relativt nya metoden stabiliserade/solidifierade (S/S) förorenade muddermassor användas i anslutning till spont. S/S metoden används för att binda föroreningarna fysikaliskt eller stänga in dem samt för att förbättra massornas hållfasthets- och deformationsegenskaper. Istället för att deponera dessa, ofta förorenade, muddermassor till ett högt pris kan det återanvändas i hamnkonstruktionen som ett byggmaterial. Det finns få rapporter som behandlar stabiliserade massor i anslutning till spont och hur de samverkar, vilket gör att det inte finns tydliga riktlinjer för hur metoden ska användas. Dessutom finns det stora osäkerheter kring hur utvecklingen av den odränerade skjuvhållfastheten ökar över tid och hur den kan tas hänsyn till vid projekteringen och därför kan metoden inte utnyttjas på ett effektivt sätt. Den odränerade skjuvhållfastheten utvärderas som halva tryckhållfastheten. Syftet med studien är att kunna prognostisera hur jordtrycket mot en spont beror på de S/S -behandlade muddermassornas egenskaper. Vidare har en projekteringsmetodik till S/S massor i anslutning till spont föreslagits. För att svara på detta har en litteraturstudie gjorts för att samla bakgrundsinformation och skapa en djupare förståelse för ämnet. Därefter gjordes en parameterstudie i FEM-programmet PLAXIS. Resultatet från parameterstudien kunde sedan jämföras med tidigare fält- och laboratorieförsök där egenskapernas förändringar över tid har studerats. Med detta som bakgrund kunde en projekteringsmetodik föreslås. Muddermassorna kan initialt liknas vid en vätska som orsakar ett hydrostatiskt tryck mot sponten. Med tiden kommer massorna härda och därigenom ökar hållfastheten, detta gör så att det horisontella jordtrycket minskar samtidigt som en vertikal pålastning sker vilket ökar det horisontella jordtrycket. Från litteraturstudien kunde det även ses att muddermassornas slutgiltiga hållfasthet och tillväxt beror på bindemedelsmängd och kombination som i sin tur måste anpassas efter muddermassornas vattenkvot och organisk halt. Från parameterstudien kan slutsatsen dras att en av faktorerna som har en större påverkan är hur hög skjuvhållfastheten är efter första härdningen när alla muddermassor har pumpats på plats samt förhållandet mellan skjuvhållfastheten och elasticitetsmodulen och hur de utvecklas. I den föreslagna projekteringsmetoden rekommenderas att dräneringstyp odränerad A och materialmodell Mohr-Coulomb ska användas vid simuleringar. Då det finns så stora osäkerheter kring S/S muddermassor anses materialmodell Mohr-Coulomb vara fullt tillräcklig jämfört med andra mer avancerade modeller då det finns stora osäkerheter kring indatan. Dräneringstyp odränerad A är den mer avancerade dräneringstypen av de tre och tar hänsyn till fler parametrar. Eftersom det kommer ske en utveckling av friktionsvinkel kommer modellen ge en bättre representation. / When expanding existing ports, the relatively new method ofvstabilized/solidified (S/S) contaminated dredged material can be used in connection with a sheet pile wall. The S/S method is used to physically bind the contaminants or trap them and to improve the strength and deformation properties of the masses. Instead of depositing these, often polluted, dredged materials at a high price, it can be reused in the port construction as a buildingmaterial. There are few reports that deal with stabilized masses in connection with a sheet pile wall and how they interact, which means that there are no clear guidelines for how the method should be used. In addition, there are great uncertainties about how the development of the undrained shear strength increases over time and how it can be taken into account in the design and therefore the method cannot be used in an efficient manner. The undrained shear strength is evaluated as half of the compressive strength. The purpose of the study is to be able to forecast how the earth pressure against a sheet pile wall depends on the properties of the S/S-treated dredged material. Furthermore, a design methodology for S/S material in connection with sheet pile wall has been proposed. To answer this, a literature study has been done to gather background information and create a deeper understanding of the subject. A parameter study was also done in the FEM-program PLAXIS. The results from the parameter study could then be compared with previous field and laboratory experiments where the changes in properties over time have been studied. With this as a background, a design methodology could be proposed. The dredged masses can initially be likened to a liquid which causes a hydrostatic pressure against the sheet pile wall. Over time, the masses will harden and thereby increase the shear strength, this means that the horizontal earth pressure decreases at the same time as a vertical loading takes place, which increases the horizontal earth pressure. From the literature study, it could also be seen that the final shear strength and growth of the dredged material depends on the amount of binder and combination, which in turn must be adapted to the water content and the organic content. From the parameter study, it can be concluded that one of the factors that has a greater impact is how high the shear strength is after the first hardening when all dredged materials have been pumped in place and the relationship between the shear strength and modulus of elasticity and the development. In the proposed design method, it is recommended that drainage type undrained A and material model Mohr-Coulomb should be used in simulations. As there are such large uncertainties regarding S/S dredged materials, the Mohr-Coulomb material model is considered to be fully sufficient compared with other more advanced models as there are large uncertainties regarding the input data. Drainage type undrained A is the more advanced drainage type of the three tested and takes the materials friction angle into account. Which will give a better representation.

Since the US National Security Agency’s former contractor Edward Snowden exposed the Agency’s mass surveillance, the EU has been making a series of attempts toward a more safeguarded and stricter path concerning its data privacy protection. On 8 April 2014, the Court of Justice of the European Union (the CJEU) invalidated the EU Data Retention Directive 2006/24/EC on the basis of incompatibility with the Charter of Fundamental Rights of the European Union (the Charter). After this judgment, the CJEU examined the legality of the Safe Harbour Agreement, which had been the main legal basis for transfers of personal data from the EU to the US under Decision 2000/520/EC. Subsequently, on 6 October 2015, in the case of Schrems v Data Protection Commissioner, the CJEU declared the Safe Harbour Decision invalid. The ground for the Court’s judgment was the fact that the Decision enabled interference, by US public authorities, with the fundamental rights to privacy and personal data protection under Article 7 and 8 of the Charter, when processing the personal data of EU citizens. According to the judgment, this interference has been beyond what is strictly necessary and proportionate to the protection of national security and the persons concerned were not offered any administrative or judicial means of redress enabling the data relating to them to be accessed, rectified or erased. The Court’s analysis of the Safe Harbour was borne out of the EU Commission’s own previous assessments. Consequently, since the transfers of personal data between the EU and the US can no longer be carried out through the Safe Harbour, the EU legislature is left with the task to create a safer option, which will guarantee that the fundamental rights to privacy and protection of personal data of the EU citizens will be respected. However, although the EU is the party dictating the terms for these transatlantic transfers of personal data, the current provisions of the US law are able to provide for derogations from every possible renewed agreement unless they become compatible with the EU data privacy law. Moreover, as much business is at stake and prominent US companies are involved in this battle, the pressure toward the US is not only coming from the EU, but some American companies are also taking the fight for EU citizens’ right to privacy and protection of their personal data.

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.