Mabaraza na vyombo wenza vya kuendeleza lugha ya Kiswahili kwa upande wa Tanzania Bara na yale ya Tanzania Zanzibar hivi karibuni yameidhinisha kamusi za Kiswahili zinazopelekea kuwa na vielelezo anuwai vya usanifu wa lugha ya Kiswahili. Kamusi ya Kiswahili Sanifu (KKS) ya TUKI (sasa TATAKI) ya 2004 na ile ya Kamusi la Kiswahili Fasaha (KKF) ya BAKIZA ya 2010 ni ushahidi kuwa launi za Kiswahili Sanifu dhidi ya Kiswahili Fasaha zinarasimishwa. Kwa kutumia vigezo vya nadharia ya usanifishaji lugha ya Haugen (1966, 1987), makala haya yanajenga hoja kuwa tayari tumeshapata launi rasmi mbili za Kiswahili. Mapitio ya maandiko rasmi kinzani ya wasomi wa Tanzania bara na yale ya wasomi wa Zanzibar yanathibitisha kukubalika kwa launi hizo. Tahadhari kwa wahariri, walimu wa Kiswahili kama lugha ya kigeni, wanasheria, waandishi wa habari, wafasiri na watumiaji wa kawaida inatolewa juu ya kubainisha waziwazi launi hizo rasmi katika kazi zao za kila siku.

This research is in accordance with ¡§The Integrating Reference Frame of Public Affair Management¡]PAM¡^¡¨ to demonstrate ¡§The policy of the recognition of educational qualifications from Mainland Area¡¨ and apply Moore ¡¦s V.C.S., the triangle strategic analysis in Value, Capacity and Support addressed in 1995, in searching for the reference variables in value, capability and support while making policy and explain the different comprehensions among each policy-maker by the mold of Social Judgment Theory, SJT, engaging in the questionnaires of SJT and proposing the policy modification after comparing with general questionnaires to enhance the acceptance of the policy of the recognition of educational qualifications from Mainland Area. In Sept 1982, the Ministry of Education engaged in drafting ¡§The Method of the Examination and Recognition of Educational Qualifications from Mainland China¡¨ in accordance with ¡§Act Governing Relations between Peoples of The Taiwan Area and The Mainland Area¡¨ and released and administered the method in Oct 1997. However, next two years, this method was redressed from Control Yuan and put off the administration till now. Nevertheless, in more than one decade, cross-Straits policy and conditions, including international, politics, economy and society, has been changed a lot; the policy of the recognition of educational qualifications from Mainland area has been craved and even explored the avenue of judicatory relief without hesitation. The case of administrative lawsuit of ¡§the recognition of educational qualifications from Mainland area¡¨ filed by Cheng Shi-Chi, Mainland spouse, in May 2006 can be a good example. For this public policy of ¡§The Recognition of Educational Qualifications from Mainland China¡¨, the mode of policy-making what government considers seems closely bound up with the controversy of cross-Straits policy in Taiwan in these years. Its policy making is still being affected by the governing party and gets bogged down in the mud of dispute about nation independence and consolidation and becomes the clincher of social cognitive dispute in Taiwan. For solving such political predicament, the government must implement the perestroika on policy to decrease political factors in policy making. And for responding the intension of public policy which is under diversified society with various points of view, this text shall delve the related factors of policy in depth from the aspects of economy, society, politics and government to strengthen the systematic intension evaluated by public policy and refer this policy dilemma to the tactical issue. With using the V.C.S. tactical analysis to obtain the variables in the strategic decision and applying Social Judgment Theory in the individuals¡¦ cognition for the policy of recognition of educational qualifications from Mainland area and expect to reconcile the conflict of policy by clarifying the differences of cognition. To sum up, the research can be summarized as following four points. I. Most of people who took the questionnaires all think that the more policy formulation matching with the people's demand and considering the impact on education, the more the policy of "The Recognition of Educational Qualifications from Mainland China" shall be acceptable II. Most of people who took the questionnaires all think that the more policy formulation on considering the impact on the aspect of national security, the more the policy of "Recognition of Educational Qualifications from Mainland China" shall be unacceptable. III. With the three variables of policy-making, the students and parents from southern and northern Taiwan have different comprehensions for the policy of "Recognition of Educational Qualifications from Mainland China". IV. Most of people who agree at the recognition of educational qualifications from Mainland area are pre-engaging regarding the policy of "The Recognition of Educational Qualifications from Mainland Area" as the issue of people's demand; therefore, students' options for the location of studying overseas should be much respected. And those who disagree are pre-engaging regarding that policy as the issue of national security; the evaluation of impact on our intelligence security should be much taken account of while policy making. The solution should be setting off in social aspect to let people self-determine to comprehend the public affairs and build up a public sphere arising from the mechanism of liberty and equality. Per the mold that the public join the policy making with rational thinking and debating and integrating the individuals¡¦ different recognitions, making a common consensus in group and affecting the government in measure of administration to get the public value of policy back must be able to decrease the conflict in society and advance the development of society in harmony.

本研究以民國86年至民國93年上市公司財務報表資料探討我國企業赴中國大陸投資相關因素對有效稅率的影響。經本研究實證結果發現，有赴中國大陸投資的上市公司其有效稅率低於未赴中國大陸投資者；上市公司透過間接方式投資大陸地區之比重愈高者以及大陸地區投資獲利愈高者，由於有較多租稅規劃的空間，其有效稅率愈低。整體而言，在研究期間中，我國上市公司之平均有效稅率明顯低於營利事業所得稅名目最高邊際稅率；公司規模對有效稅率有負向影響，符合政治權力假說；本研究以長期負債、固定資產、存貨、研究發展費用做為投資理財決策的代理變數，皆與有效稅率呈現負相關，因此投資理財決策具有稅盾效果，可以降低公司稅負；另外，上市公司的獲利能力愈佳，有效稅率也愈高；證券以及土地交易所得等免稅所得較多的上市公司，有效稅率較低。上述分析顯示，上市公司赴中國大陸投資因素對於其租稅負擔有顯著影響，值得政府有關單位做為研擬相關法規的參考。 / This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed companies has a negative and significant impact on the ETRs. This study finds that ETRs is negatively related with the scale of indirect investment and the level of profit of subsidiaries in Mainland China, perhaps due to a higher flexibility and feasibility of tax planning. Our results also reveal that average ETRs of listed companies are substantially lower than the statutory tax rate of the Income Tax Act of R.O.C. Small firms are more likely to have greater ETRs, supporting the political power hypothesis. Moreover, because of the tax shield effects, long-term debts, fixed assets, inventories, and R&D expenses, all as proxies for the financial decisions, have negative and significant impacts on the ETRs of listed companies. Finally, ceteris paribus, profitable companies tend to have higher ETRs, and tax-exempt capital gains from stock and land transactions also reduce the ETRs of listed companies. These findings indicate that investment in Mainland China by listed companies plays an important role in their tax burdens, and this fact should be taken into account by the government in devising future tax reforms.

本文主要探討影響外資企業進入中國大陸外資企業獲利變動之因素，分析企業在大陸投資經營環境改變（1993年與1996年間），企業的獲利變動是否會受影響，進一步比較在不同外資來源與不同投資型態下，座落不同地區別與投資不同產業別其獲利變動及其決定因素有何不同 結果顯示，投資環境變遷對外商投資有影響，首先，大陸投資環境逐年改善，有利外商企業進行投資，但是仍須注意大陸內部的不穩定因素，如政治社會問題，不能只單純考慮經濟投資環境。且大陸外資政策逐漸進入調整階段，朝向與產業發展相結合的方向調整，廠商投資更應注意政策發展；其次，在影響外商企業獲利變動之決定因素方面，實證結果顯示，企業在設廠時的投資規模如果較大，顯然與賺取的利潤變動有正向相關之關係；另一方面，員工人數增加，獲利亦會增加。 就企業營運方面而言，根據實證結果顯示資金當地取得比例與企業的獲利變動呈現負相關，外商企業自大陸貸款取得資金比重愈高，其獲利反而愈不利，另外對外資企業之機器進口比例提高，對獲利變動有正面影響，亦即企業進口更多機器設備，對獲利是有幫助。另外筆者發現，員工報酬等級的變動，對獲利變動呈現明顯正相關。就企業成立時間長短對獲利變動影響而言，筆者研究發現，在大陸的外資企業，愈後進者愈能充分表現在搭便車效果，對企業獲利明顯有利。 / The goals of the thesis are researching the following： (i) Impact of investment environment and foreign investment policy changes in mainland China in recent years on foreign firms in mainland China； (ii) Determinant of Profitability change to foreign enterprises in Mainland China； (iii) Analysis determinant of different country firms, different industry firms, different entry modes and different locations of foreign firms in mainland China。 The project concludes the following： 1. The effort of liberalization and internationalization of Mainland China in recent years attracts the inflow of multinationals into Mainland China; with the entry into WTO the inflow will be further encouraged. 2. Foreign investment profitability affected by policies and environment of Mainland China, firms should be more cautious in evaluating their investments in Mainland China. 3. The scales and workers become larger and more, profits of firm will increase 4. More local finance loan rate decrease profits of firms, because cost of loan increase after 1993 5. Obtainment and keeping ability workers show well profits of firms and more efficient equipments do it, too. 6. Early entry firm will not get more profit than latter entry firms; profitability depends on competence of firms.

隨著國際化、全球化的趨勢，跨國婚姻已是全球普遍的現象。台灣在1987年開放大陸探親後，在婚姻仲介者的引進，大陸配偶透過婚配而成為我國的新移民，隨著人數增加也衍生了許多家庭、婚姻、教育、社會等問題。 本研究將探討大陸配偶在在臺的生活適應、配婚管道與動機，以及她們在台期間所面臨的困境，對我國大陸配偶政策的期許等問題，本研究採用質性研究的半結構訪談大綱訪問居住於基隆市區的「大陸女性配偶」本研究發現如下: 一、大陸配偶不管是透過親友介紹或婚姻仲介，都認命的與先生胼手胝足的為家庭奮鬥。 二、這些受訪者婚配的對象部份為在台婚姻市場邊緣化者。 三、大陸配偶來臺的人際關係由家延伸至社會，當面臨困難時通常都是朋友適時伸出援手，幫她們走出困境。 四、大陸配偶對台灣的美麗憧憬及經濟奇蹟構成大陸配偶向外拓展的動力。 五、大陸配偶對於居留、身分證取得時效的政策不如外籍配偶，感覺受到岐視，對現行法規有強烈修正的期待。 / Along with the internationalization and the globalization tendency, the transnational marriage already was the global universal phenomenon. Taiwan has allowed mainland visiting relatives after 1987. After introduced by the marriage brokerage, the mainland spouses penetrated the marriage to become our country's new immigration. Increased along with the population also generated many questions on the families, marriage, education and society aspect as well. This research will discuss the mainland spouse in to life adapt, the channel to get married and the motive of marriage in Taiwan. Also include the difficult position they will face when stay in Taiwan, as well as the expectation to our government policy for mainland spouse and so on. This research will use the nature research the semi-structure interview program to visit “the mainland feminine spouse” lives in the Keelung urban area. This research discovery is as follows: 1. No matter the marriage of the mainland spouse is through the friends and relatives introduction or the marriage brokerage, most of mainland spouse are resign themselves work with her husband and struggle for the family. 2. These participants of mainland spouses the marry object had weak position in marriage market in Taiwan. 3. Mainland spouse comes to the social interaction of the interpersonal relationship is extended by the house to society. When they face the difficulty, it usually is looking for the help from their friends to assist them to depart from the difficult position. 4. The mainland spouse to Taiwan's beautiful expectation and the economical miracle of Taiwan in pass, it contributed the mainland spouse the motivation which develops to outside. 5. The effectiveness for a period of time which regarding the residence and the identification card obtain was inferior to the foreign spouse. The mainland spouse felt receives the discrimination, has the intense anticipation to the present laws and regulations revision.

當前臺灣人口結構朝少子化及人口老化發展，已對國內社會結構、經濟發展等各方面產生重大影響，同樣也直接衝擊高等教育，近十年來高等教育迅速的擴張，大專校院數量過度膨脹且面臨生源減少，導致校系招生不足甚至可能倒閉，我國自2011年開放大陸學生來臺就讀大學學位，政策當初被期待成提昇臺灣高教水平、促進兩岸交流、甚而挽救私校的多重功能政策，惟因現行法令採取所謂的「三限六不」原則，影響陸生來臺意願，在歷經了4年的執行後，來臺陸生素質及招生人數均不如預期。 新加坡與臺灣有許多相似之處，同樣都是屬於海島型國家，國土狹小且缺乏自然資源，並且都以對外貿易做為主要經濟活動，政府非常重視教育和人力資源的開發，把發展教育和開發人力資源作為國家經濟發展戰略的一個重要組成部分，以提高勞動力的素質，維持經濟增長，保持國際競爭力，經研究發現，星國能運用便利完整留學資訊、以學費補助、提供獎學金及生活費等誘因吸引陸生，除了招攬人才條件清楚、政策明確等原因，堅強的國防實力及穩定的政治體制更提供政策執行力度及強度，讓新加坡近年來已成為陸生出國留學最佳選擇之一。 目前我國政府招收陸生政策，仍著眼於吸引優秀陸生來臺就學、提昇臺灣教育競爭力，而非在解決教育產業問題，故「限校、限量、限域」的「三限」原則在政策方向未改變之前仍有保留必要，而「六不」原則中，相關內容因有違吸引優秀陸生來臺的核心價值、嚴重影響招生成效、造成歧視感受、現實運作上的不切實際及淪為政策宣示等，應予以檢討修訂。陸生政策涉及複雜且敏感的兩岸關係，國家安全成為檢討政策開放或緊縮的關鍵因素，另我國政局紛亂動盪亦造成陸生隱憂，影響陸生來臺就學意願。 關鍵詞：陸生政策、三限六不、新加坡、臺灣 / Currently the population structure of Taiwan leads to the low birthrate and aging population. It made major impacts on all aspects of domestic social structure, economic development. It is also a direct impact on higher education. The rapid expansion of higher education over the past decades, the number of universities and colleges overinflated but the student pool reduced. It causes inadequate enrollment or even bankrupt of school. The policy that Mainland China Students Allowed to Study a university degree has begun in Taiwan since 2011. The policy is expected to enhance higher education levels in Taiwan, and promote cross-strait exchanges, even to save the multi-functional policies of private schools. However, the current law, so-called “three limits and six noes” principles detract mainland students coming to Taiwan. After four years of operation, the quality and number of students coming to Taiwan were un-assured. There are many similarities between Singapore and Taiwan. They are both island nations, small and lacking natural resources. The main economic basis is foreign trade. Their governments respect education and human resources.The development of education and human resources emphasize an important parts of the national economic development strategy.It improves the quality of the labor force, sustains economic growth and maintains international competitiveness. From the research, it offers a complete study information, tuition subsidy, scholarship and living allowance to attract Mainland China students in Singapore. In addition to clear recruitment and policy, a strong national defense and stable political system provide the enforcement and strength of the policy. It has become one of the best option to study abroad for Singapore in recent years. The policy of “Mainland China Students Allowed to Study in Taiwan” focuses on attracting outstanding mainland students to enhance the competitiveness of the education in Taiwan. It doesn’t solve the problem of the education industry.To limit school, number and domain is the "three limits" principle. It must keep before the policy change. The "six noes" principle should be revised because it couldn’t attract outstanding mainland students coming to Taiwan. It has seriously impacted the enrollment effective, resulted in discrimination, caused unreality and the declaration of a policy. The policy of Mainland China Students involves complicated and sensitive cross-strait relations. The national security has become a key factor in reviewing the policy of opening or tightening. The chaotic political situation has also caused mainland Chinese students’ worries and affected their motivation of studying. Keywords：Policy of mainland students、Three limits and six noes、Singapore、Taiwan

传统大陆法系民法体系下，「物」与「人」乃二元对立之概念。随着人类观念的发展及科学技术的进步，民法上的「物」和「人」的也在不断发展变化之中，在近几十年来，生殖科技逐渐兴起并不断发展，随之出现了可以于体外存活的冷冻早期人类胚胎，其属性应当是民法上的「物」还是「人」引发了很多法律上的争论。而在中国大陆由于人工生殖法律并未完善，也因此出现了早期胚胎处置权不明等一系列与早期胚胎相关的问题。而这些问题的本质是，早期胚胎是人还是物？ 本文通过对比两岸法律中关于胎兒以及早期胚胎相关的规定，分析在相同的文化背景下的两岸法律中，早期胚胎是一个怎样的地位。并结合外国法律提出早期胚胎在中国大陆应当受到怎样的对待。本文的主要内容包括: 一、早期胚胎的生物学属性以及传统法律中关于人和物的规定，提出早期胚胎为何在法律中会是一个尬尴的存在。 二、两岸法律下有关早期胚胎以及胎兒的规定，两岸学者对早期胚胎地位的看法。提出本文对于早期胚胎法律地位的看法。 三、早期胚胎处置权在大陆的处理模式。 四、国外对早期胚胎相关问题的规定，主要介绍相对开放的英国、相对保守的德国以及摇摆不定的美国。 五、提出早期胚胎相关问题的立法建议。 / Under the traditional system of civil law, "property" and "person" are concepts of binary oppositions. With the progress of the human mind and the development of science and technology, the meaning of "property" and "person" in the civil law is constantly evolving and changing. In recent decades, the reproductive technology growed up and continued to develop. Because of the appearance of IVF，frozen human early-embryos can survive out of human body. There is a question. Are these human embryos “property” or “person”. In mainland China, the legislation of reproductive technology is imperfect. Because of this, a series of issue on early-embryos are showing up. The nature of these problems is whether the early-embryo is a person or property. This paper compares the provisions on fetal and early-embryo of Taiwan and P.R.China,finding the status of early-embryo in the same culture.The main contents include: 1、Biological properties of early-embryo and provision of property and person in traditional common law.The reason why is early-embryo an awkward Existence in traditional law. 2、 Provision of fetal and early-embyro.The points of scholars in Taiwan and P.R.China on the status of early-embyo. 3、The right to dispose early-embryos in P.R.China. 4、The foreign provisions on early-embryo including England,German and America. 5、 Legislative proposals related to the issue of early embryos.

The Local Climate Change Visioning Project is using 3D visualization to bring climate change action to life for local communities.

Le sujet de cette thèse est d’aborder le fonctionnement économique des premières sociétés agro-pastorales dans les domaines insulaires de la façade Manche/Atlantique de la France, de la fin du Mésolithique au début de l’âge du Bronze. Les ressources des îles, à la fois limitées (surface exploitable réduite, gestion cynégétique complexe) et diversifiées (ressources terrestres et maritimes) ont-elles entraîné une adaptation des modes de vie ? Les populations ont-elles subi leur environnement ou ont-elles dépassé les contraintes grâce à un dynamisme de contacts et d’échanges ? Ces questionnements sont abordés par le biais des informations fournies par l'industrie lithique de plusieurs sites insulaires, dont les modalités d'approvisionnements en matières premières et les caractéristiques sont systématiquement comparées aux données disponibles sur les proches sites continentaux. Cette approche permet de cerner l'existence ou l'absence de particularismes insulaires, puis de mesurer le degré d'insertion des populations îliennes au sein des réseaux d'échanges à plus ou moins longue distance de matières premières. La présence de matières premières exogènes (telles que le silex du Cinglais ou encore le silex du Turonien supérieur de la région du Grand-Pressigny) sur certaines îles révèle l'existence de contacts entre communautés continentales et insulaires, ces dernières apparaissant comme ouvertes aux influx extérieurs. L'ensemble de ces informations sont remises en perspective grâce aux données fournies par d'autres productions matérielles (le mobilier céramique notamment). Il est alors possible de percevoir les interactions qui se sont maintenues du Néolithique au début de l’âge du Bronze entre les habitants de la côte et les îliens, et de mettre en valeur des disparités entre les îles. / The subject of this thesis is to address the economic operation of the first agro-pastoral societies on the islands from the Channel / Atlantic coasts of France, from the late Mesolithic to the early Bronze Age. The resources of these islands, both limited (exploitable surface reduced, complex hunting gestion) and various (terrestrial and marine resources), have they resulted in an adaptation of lifestyles? Populations have they suffered their environment or have they exceeded the constraints through a dynamic of contacts and exchanges ? These questions are addressed through the information provided by the lithic industry of several island sites. The terms of supply of raw materials and characteristics of lithic industry are systematically compared with available data on nearby continental sites. The presence of exogenous materials (such as flint of "Cinglais" or the Turonian flint of the Greater Pressigny) on some islands reveals the existence of contacts between mainland and island communities, the latters appearing as open to impulses outside. This approach identifies the existence or absence of insular peculiarities, then measure the degree of integration of islands populations within trade networks of long distance raw materials. All these information are put into perspective with data provided by others materials (including ceramic artefacts). Then, it is possible to perceive the interactions that are held from the Neolithic to the beginning of the Bronze Age between the inhabitants of the coast and the islanders, and also highlight disparities between islands.

"Education, to which so much importance is attached in our democratic society, is of doubtful value if it does not produce people who can think clearly in quantitative terms about the social problems affecting the nation and themselves. In order to make a satisfactory adjustment to their environment it is necessary for them to obtain a knowledge of the social as well as the technological developments which have taken place in the community. To examine the role that science education in Mainland High School, at Daytona Beach, Florida, can play in accomplishing these objectives is the purpose of this paper"--Introduction. / Typescript. / "June, 1953." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: H. W. Dean, Professor Directing Paper. / Includes bibliographical references (leaves 42-43).