After China reform in 1979, telecommunication industry in Mainland China develops speedy, especially in mobile communication market. At present mobile telephone in Mainland China exceed 40 million. Mainland China is the third market in global mobile telephone market. The mobile communication equipment corporations that's worldwide to know, such as Motorola¡BNokia¡BEricsson etc. They have entry Mainland China to establish agencies in 1980s. Those corporations start a great quantity invest and set up sole venture or joint venture companies in 1990s. This study is to analyze mobile communication market in Mainland China and understands the mobile communication equipment corporations' business strategies. How they entry Mainland China and what is the factor influence they entry.

This article analyzes and examines Mainland China¡¦s and Vietnam¡¦s investment environment. This investment environment includes politics and law, social economy, investment form, finance, tax, infrastructure, risk assessment . Meanwhile, we describe the difference between CS-SIP and TTEPZ with respect of the comparative analysis of the micro-investment environment. At last, we demonstrate the dominance of Mainland China¡¦s investment environment. Includes: the rapid economic growth, potential market, good infrastructure, the lower risk of investment. The dominance of Vietnam includes: stable political situation, complete protective measures, peaceful social environment.

Administrative Litigation have two function which include to achieve ¡§right to get protection¡¨ (Ubi jus ibi remedium) and result of protection for administrative litigation have to match the timing otherwise the late of justice is not justice. Whether the work of administrative litigation is achieve above two function is dependent on the type of administrative is complete or not. Firstly, the essay is to introduce the type of legislate of administrative litigation in improved country England America French Germany Japan and Taiwan. It has also introduced Taiwan administrative litigation as one independent charter which base on across of two strait Taiwan and mainland China have got the same culture and contact to each other very often. Secondly, to introduce the history, process and basic theory of administrative litigation system in order to understand the background of administrative litigation system in China. Further more to discuss the type of China¡¦s administrative litigation. Finally list three suggestions as conclusion.

The economic development in Mainland China is obvious to all. After adopting the open door policy, the differences of competitive advantages among regions gradually contribute to an unbalanced economic development. The huge difference will cause not only economic crisis but also political crisis resulting from people's dissatisfaction on the decline of living standard. This has been gradually erodes the fruits of opening policy and causes a bottleneck on the way forward economic development in the future. The aim of this thesis is to discuss about the unbalanced phenomenon of economical development resulted from the competitive superiority in regions. We thus objectively evaluate the degree of advantages in each region on the aspects of exterior environment, such as plentiful resources in each region, and the demand structure of market, the mutual influence of the geographical distribution of industries and the governmental economical development policies, and the competitive ability of enterprises. In this article, we also want to reach the following goals. First of all, we try to realize what reasons caused the gaps of economical development among regions, what situations it current presented, and what problems it existed. Secondly, looking for the most suitable way of economic development in each region, it would suggest how to upgrade the competitive advantage in those disadvantaged regions. Finally, introducing the environmental competition of each region in the Mainland China to investors, it will let those investors choose the best location for business to promote their market competitiveness in the future.

ABSTRACT Construction industry was used to be famous as the leader of whole industry, and had close relationship with prosperity, influenced the development of industry. However, the industry in Taiwan now is facing economic moves in circles and structure adjustment, and the key roles of the leading industry were replaced by high-tech industry. There were many documents about oversea entry mode and management abroad in Taiwan, but the records almost tended to manufacturing industry especially concentrating on the electronic industry, seldom discussed about construction industry. This study base on former experience and relevant theory in accordance with entry mode and operation strategy for construction industry which already to or desire to invest in Mainland China, and try to bring up some actually suggestion and manner, hopping that it can contribute to government for reference to draw up guidance and assistance policy. At the mean time, it is anticipated that this study could also assists the construction industry to make a right determination at business operation in Mainland. This study has found that even through the construction industry lied in difficult operation and low profits recently, the willing to Mainland China for invest is still weak. Most of them were changed their business to decoration, real estate, housing management and building materials industry .The main reason is people thought Mainland market still has some uncertain factors till now. According to this research, the restricted factors on laws & decrees and entry threshold are main influences for construction industry, which attends to invest in Mainland China. As above result it bring up many different kinds of register, such as borrowing a license form local company, registering by local people, acquiring local company, attaching to local company for cooperative business operation, registering as Taiwan merchant and registering as oversea company..etc. On the topic of operation strategy, traditional operation strategy for construction industry in Taiwan are overall cost leadship, economical scale, brand priority strategy, turnkey with funds raised by them, market segmentation. This study base on four strategies: market extension, market development, market penetration and diversification, which could further understanding the similarities and dissimilarities between theory and practice for construction industry. Investigating result shoes that the construction industry still place greater expectation in Mainland China, it is hope that they could use their superiority in company management & control, financial affairs control, marketing sale & development to coordinate various strategies such as diversification, brand priority strategy to develop new market, and in specialized field to get reasonable price .At the same time, they also wish themselves to be competed against in different market level, and choose a professional specialty to reach the goal . In general, this study has also found that the reasons for construction industry could not go all out to Mainland are the restriction on law & decrees in cross-Strait, high entry threshold relatively, difficult to shift business from one side to another, industry scale & capital insufficient, still raw in Mainland market, not have steady subcontractor, difficult to get business from the local government, lacking international view & globalization experience. It results that most of the construction industry now still can¡¦t make a decision to invest in Mainland China. The concrete suggestion of this study includes long-term & planned way to overall arrangement, carefully choose the right entry mode, localized in new business area, strategy alignment, seriously deal with account & tax, to be familiar with industry profession laws & decrees, specialization & diversification, operation management & cost control, train up globalization specialized field ability, to seize the opportunity of joining the WTO & applying for the Olympics, and other particular considerations such as region , traffic , climate ..etc. Restricted by the incompletely open up cross-Strait policy, the construction industry couldn¡¦t go all out to Mainland as manufacturing industry. Even through it was noticed during sample designing stage; the result of this study is difficult to get a universal experience in order to further analyze the entry mode of the construction industry. This study also uses case study to enhance the contents, but the number of sample and its representative is still insufficient. Herein, the successor could rely on more experience of construction industry and this topic to carry on further research in future.

Worldwide, education systems have undergone unprecedented change due to a variety of economic, social, and political forces (Limerick, Cunnington & Crowther, 2002). The People’s Republic of China (PRC) is no exception. Continuous educational reform at primary and secondary levels in Mainland China has created new challenges and accountabilities for school principals. The important role of principals in primary and secondary schools has been acknowledged in both policy documents and the broader literature (Central Committee of the Chinese Communist Party, 1985; F. Chen, 2005; Chu, 2003; W. Huang, 2005; T. Wang, 2003). Yet, most of the literature on primary and secondary school principals in Mainland China is prescriptive in nature, identifying from the perspectives of researchers and academics what principals should do and how they should enact leadership. Lacking in this research is an awareness of the daily practices and lived experiences of principals. Furthermore, within the small body of writing on primary and secondary school principals in Mainland China, gender is seldom given any attention. To date, only a small number of empirical studies have focused on female principals as a specific category of research (Zen, 2004; Zhong, 2004). This study aimed to explore the professional lives of two female exemplary school principals in urban primary schools in Mainland China. A qualitative exploratory case study was used. Semi-structured interviews with each individual female principal, with six teachers in each of the school sites and with the superintendent of each principal were conducted. Field observations and document analysis were also undertaken to obtain multiple insights about their leadership practices. The conceptual framework was based largely on the theory of Gronn (1999) and incorporated five core leadership practices (vision building, ethical considerations, teaching and learning, power utilisation, and dealing with risks and challenges) taken from the wider literature. The key findings of this study were twofold. Firstly, while the five leadership practices were evident in the leadership of the two principals, this study identified some subtle differences in the way they approached each of them. Secondly, contextual factors such as Chinese traditional culture, the contemporary societal context, and the school organisational context, in addition to the biographical experiences of each principal were significant factors in shaping the way in which they exercised their leadership practices in the schools.

隨著台商赴大陸投資之家數、規模與預期投資回收期間，有逐漸增加、擴 大與延長之際，其衍生之所得稅問題卻未隨投資活動之增加而謀以因應之 道。故本研究針對此一問題，首先探討現階段兩岸經貿關係之進展情況及 台商赴大陸投資動機中，租稅扮演之地位與重要性程度。繼而針對主題， 將現階段台商至大陸間接投資，所涉及之所得稅規範，分別自台灣與大陸 兩地區加以論述，並發掘分析其所隱含之問題。而隨間接投資所引發之國 際租稅規避問題，則透過租稅庇護所及移轉計價二主題作詳盡之剖析。經 由上述三個面象之討論分析後，茲將本研究結論歸納為下列四點： (一) 國統綱領作為租稅政策指導地位之適宜性有待商確，本研究以為宜按實質 經貿發展情況加以研擬。 (二)對大陸投資之所得稅問題，不單只從大陸 地區發生之所得應否納入課 稅來討論，還須配合間接投資之現制與我 國課稅管轄權無法及於大陸 之現況，加強涉外所得課稅制度之規範。 透過移轉計價實質課稅原則與反租稅庇護所稅制等措施的推展，方能使因 兩岸交流所引發之所得 稅問題，獲得徹底的解決。 (三)落實租稅協 約之簽訂。 (四)從促進兩岸間賦稅體制差異之了解與文書驗證資料蒐集 等之合作，進而逐步縮短兩岸租稅體制之差異，此乃兩岸租稅整合應有之 步序。

This research mainly investigates the risks of the four large nation-owned banks of Mainland China. Starting from the analysis on banking theories, laws of financial organization management and the reform and opening of financial market, the research carries out case studies according to the financial reports of the four large nation-owned banks from 1985 to 2001, and finally concludes by outlining the operation risks of the four great nation-owned banks.

2011年政府開放大陸學生來臺修讀學位，陸生來臺成為兩岸關係發展重大里程碑之一，本研究採用深度訪談之方式，選取政治大學2013-2014年間在校之交換陸生及學位陸生共18人為訪談對象，就來臺求學動機、在臺適應情況與陸生政策效果等三個面向，探討開放陸生來臺政策之影響：(1)在來臺動機方面，分別從吸引和阻礙陸生來臺不同原因切入，討論其對於陸生來臺積極促進或消極阻礙的影響；(2)在適應情況方面，依來臺前後預期想法與實際情況之差別，以及受訪者調整適應方式和校方協助建議等角度，分析陸生在臺適應問題與所需協助；(3)在政策效果方面，以受訪者對於臺灣發展情況正面肯定與負面批判之印象，和現行陸生政策對兩岸關係發展影響及未來政策調整方向之建議，進行政策相關影響評估。 經過訪談資料整理，本研究歸納政治大學之交換陸生與學位陸生受訪者回應，分別對陸生來臺利多與利空因素、陸生在臺面臨問題與適應情況、陸生對臺灣發展情況觀察以及開放陸生來臺政策利弊影響的意見反饋，進行相關因果分析與應對建議，期許能發揮權衡利弊揚長補短的效果，作為未來陸生政策影響評估及修改調整之參考。 關鍵詞：開放陸生來臺政策、交換陸生、學位陸生 / In 2011, the government implemented the policy to accept Mainland China students to study in Taiwan, which is regarded as one milestone of cross-straits relationship. In the study, interviewing method was employed to reveal influence and effect of the policy. The interviewees included in total 18 degree and exchange students from Mainland China who studied at National Chengchi University in 2013 and 2014, and they were asked questions in following three aspects. First, in terms of the motivation, the interview probed into factors that attract and hinder Mainland China students to study in Taiwan, furthermore discussed the factors’ influence. Second, in respect of adjustment, the study analyzed problems faced by Mainland China students to adapt to new conditions and what kind of assistance they require, mainly based on the answers to whether there is gap between interviewees’ anticipation and reality and how they adjust themselves internally and externally. Third, concerning effects of policy, the interview covered the participants’ impressions on development of Taiwan and advice on current policy of Mainland China students, thereby evaluated influence and effect of the policy. By collecting and analyzing interviewing records, the study concluded the response of degree and exchange Mainland China students at National Chengchi University, demonstrating conclusions and causality of their incentives and barriers to studying in Taiwan, their adjustment and problems in new environment, their perspectives on development of Taiwan and policy of Mainland China students. The findings of the study will provide universities in Taiwan with informative sources for attracting more Mainland China students and understanding their need. In addition, some advice on the policy of Mainland China students are presented for the educational administration to maximize the strengths whilst minimizing the shortcomings. Key words: the policy of accepting Mainland China students studying in Taiwan, exchange students from Mainland China, degree students from Mainland China

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