本研究以文獻分析法及實地訪談法等方式，以剖析台灣原住民族土地財產權制度從共同所有到個別所有的演變關係。研究主題包括：一、明析原住民族土地財產權制度演變歷程的要因與結果；二、明析日治時期迄今，不同統治者標舉「理蕃」政策或山地政策所隱含的決策目的，及統治者實現其決策目的採取的行為措施，暨這些決策目的與行為措施如何影響原住民族土地財產權制度演變；三、明析原住民族土地財產權制度演變的結果，對於原住民族的發展造成何種影響。 透過上述研究主題，希望達成三點目的：一、分析日治時期迄今，原住民族土地財產權制度從共同所有演變為個別所有的過程、原因與結果，俾能連貫相關文獻的成果；二、分析日治時期迄今，統治政權賦予原住民族土地權利所隱含的決策目的、採取的行為措施，及其影響原住民族土地財產權制度演變之進程，以檢討「理蕃」政策或山地政策是否達成為原住民族謀求福祉的目標；三、分析原住民族土地財產權制度演變對於原住民族發展的影響，以供未來重新建構原住民族土地財產權制度的參考。 研究進行期間，除蒐集並整理研析關於原住民族土地財產權制度之相關文獻，作為建立研究架構及佐證研究內容之基礎外，更深入山地鄉瞭解原住民族對土地財產權問題之意見，俾使論證內容更為周延有據。茲摘述研究發現如次： 一、日治初期原住民族社會慣行的土地財產權制度方面 （一）部落為領域內土地財產權最大的共同所有團體。 （二）部落內耕地、獵地或漁區歸屬組成部落之社經團體共同所有。 （三）組成社經團體之家族（家庭）享有其範圍內土地之使用、收益權。 （四）共同所有之土地財產權，無繼受問題；惟土地之支配、管理者隨部落或社經團體之領導者更迭而變更。 （五）土地之使用、收益權，依各族群之家產法則繼受。 二、土地財產權制度演變對於原住民族發展之影響方面 （一）原住民族產權領域急遽限縮，個別原住民使用保留地的權利範圍亦趨於微小，平均每人不超過3甲土地。 （二）原住民族土地利用型態，由日治初期之「半耕、半獵」變成目前的定耕農業。 （三）原住民族與平地人民的所得差距，益趨擴大，且所得來源以非農業收入為主。另者，山地原住民仰賴保留地為生甚深，但其土地生產力仍屬偏低。顯示賦予原住民族土地財產權個別所有，仍無法提昇其經濟能力。 三、不同時期政府政策影響原住民族土地財產權制度演變之比較方面 （一）日治時期統治者之「理蕃」政策以攫取山地資源，回饋其宗主國經濟需求為要；光復時期統治者之山地政策在於維持原住民族社會安定，以鞏固政權為要。 （二）日治時期統治者之決策措施為「理蕃」措施；光復時期統治者之決策措施為山地政策措施。 （三）日治時期統治者之執行機制，以武力裝備的山地警察為主；光復時期統治者以不具武力裝備的一般行政機關為之。 四、詮釋分析觀點之事實方面 （一）制度的建立與發展具有累積性的「相互依存」特性，因此日治時期形成高砂族保留地制度授予保留地個別使用權，或光復時期形成原住民保留地制度賦予保留地個別產權，不同時期政府均事先實施相關「理蕃」措施或山地政策措施配合之。 （二）「資源攫取」為影響殖民政府是否實踐、落實「給予一定土地，使其耕種就業」之「理蕃」政策理想的重要因素。 （三）「政權鞏固」為影響政府實踐、落實「改善原住民族生計能力，提高其地位」之山地政策理想，及積極進行增劃編保留地的重要因素。 （四）殖民政府或我政府在面對各種主客觀條件時，均會權衡利弊得失而採取不同方法、手段、措施來趨利避禍、自求多福，以謀求自身最大的福祉與利益。 （五）在原住民族土地財產權演變過程中，因統治者界定高砂族保留地時缺乏考量原住民族傳統土地財產權觀念，且這些觀念仍發揮指導原住民族使用土地的作用，因此殖民政府根本未能有效監督、管理高砂族越界開墾之情事。 綜合本研究之論證與分析，歸納下列幾點結論： 一、日治初期原住民族社會以部落及部落內各種社經組織共同所有土地財產權，而組織成員則享有土地之使用、收益權能，並透過這套原住民族社會公認的土地財產權制度約束其內部的行為規範，達到維持社會秩序，減低護衛土地財產權的交易成本功效。 二、從討論分析瞭解，不同時期政府實施「理蕃」政策及山地政策的結果，未能達成為原住民族謀福祉的政策理想。其因在於，「理蕃」政策以掠奪山地利源為要；而山地政策以鞏固政權為考量，均在謀求統治者自身最大的利益，造成原住民族權益的損失。 三、日治時期迄今，原住民族土地財產權制度從共同所有演變為個別所有的結果，造成原住民族土地財產權不斷流失，且未能有效提昇其經濟能力，使得原住民族之地位日趨沒落。因此，保留地制度及保留地財產權型態允宜適度調整，未來可考量留設一定面積保留地，土地財產權改賦原住民族共同所有，以確保原住民族賴以生存的機盤，並維護其文化存續發展。 四、原住民族土地財產權制度變遷的過程，衍生原住民族與平地人民對於保留地財產權之爭議，政府宜妥適圓滿解決，創造族群共榮的多元社會。 五、本研究以「資源攫取」、「政權鞏固」及「制度相依」等因素分析原住民族土地財產權制度演變的觀點，均能從相關事實獲得合理詮釋。 / This dissertation conducted extensive literature research and field interviews in an attempt to explore the changes from the tribe ownership to the private ownership system of Taiwan aborigines’ land ownership right. The themes and the expected accomplishments of this research include the following: 1. To study the history and current status of Taiwan aboriginal land ownership right, to analyze the causes and consequences of the changes in the past, and to verify the findings with other scholars’ arguments in the literature. 2. To study the ruling mentality, rationale, policies and regulations towards Taiwan aborigines from the Japanese occupants to the ROC government, to analyze the impacts of these policies on Taiwan aboriginal land ownership right, and to explore whether Taiwan aborigines have benefited from such policies and regulations. 3. To study the overall impacts on Taiwan aborigines’ economical and cultural development, which was resulted from the changes to their land ownership right through the execution of different policies. The findings of this research could serve as recommendations to the government in setting up revised aboriginal land reservation policies for Taiwan aborigines. Through extensive literature research and field interviews with a few senior Taiwan aborigines about their memories, comments, and expectations with respect to aboriginal land ownership right, the following facts can be summarized: 1. The Land Ownership Right Before Japanese Occupancy a. The tribe leaders rule the land within a tribe’s territory. b. Each piece of farmland, hunting field, and fishing field belongs to a societal/economical group within a tribe. c. The societal/economical group has the right to farm or hunt on their assigned lands and owns the produce from the lands. d. Because the land is owned by a societal/economical group, there is no inheritance issue. The managing of the land is by the leader of the group. e. Traditionally members in a societal/economical group have the right to farm/hunt on a piece of land as well as to own the produce from the land. 2. The Impact of Land Ownership Right Changes on the Development of Taiwan Aborigines a. The land ownership right policies have limited the accessibility of Taiwan aborigines to land resources. Each aborigine has access to less than three aches of reserved land. b. The land reservation policy limited the aborigines to farm within their reserved land have changed the aborigines’ life style from half time farming and half time hunting to full time farming. c. Because productivity of each aborigine farm on his own reserved land is very low, the gap between the average income of aborigines and nonaborigines has been widening. Besides, the majority of aborigines’ income should come from non-agricultural sources. This reflects the fact that giving aborigines a piece of reserved land did not benefit them economically. 3. The Comparison of Different Land Ownership Right Policies by Different Governments a. The Japanese occupants’ aboriginal policy focused on seizing Taiwan’s mineral, forestry, and agricultural resources. While the ROC government’s aboriginal policy was only reactively trying to keep the stability of the aborigines. b. The Japanese occupant’s aboriginal policy was to “manage” Taiwan aborigines. While the ROC government’s aboriginal policy was a land reservation policy. c. The Japanese occupants ordered armed policemen to implement its aboriginal policy. While the ROC government’s aboriginal policy was executed by civilian officials in local governments. 4. Some Observations a. The Taiwan aboriginal policies by the ROC government and the Japanese occupants have its relationship. The Japanese occupants adopted land reservation policy for the aborigines, which led to private use of reserved lands. The ROC government has consequently adopted a more extensive land reservation policy for aborigines, which led to private ownership of reserved land by all aborigines. The policy of awarding private use privilege of land to aborigines by both governments had always been accompanied by the intention to manage the aborigines. b. Seizing Taiwan’s natural resources was the real agenda by the Japanese occupants behind their slogan of “awarding aborigines land to farm”. c. Maintaining the ROC government’s ruling power was the main interest behind her aboriginal policy of “improving aborigines’ quality of life and social status”. d. Even though the Japanese occupants and the ROC government chose different means and regulations to implement different aboriginal policies, avoiding pressures and satisfying their own agenda was what’s driving their aboriginal policies. e. The Japanese occupants did not appreciate Taiwan aborigines’ perception of land while awarding reserved lands to the aborigines. However the Taiwan aborigines disrespected the boundary of their reserved land, and the issue became unmanageable. Conclusions 1. Before the Japanese occupancy, Taiwan aboriginal tribes and the social/economical groups within the tribes rule the land they use. Members in a social/economical group have usage rights over a piece of land, and own the produce from that land. Because this system was well respected by all aborigines, there was little conflict or social cost with respect to land ownership right. 2. The past aboriginal policies failed to improve the aborigines’ quality of life. The interests of the two governments were either to seize Taiwan’s resources or to secure the ruling government’s political power. Taiwan aborigines’ welfare was sacrificed. 3. Taiwan aborigines’ perception about land ownership right changed from commonly owned by everybody to pieces of privately owned land. This reservation land policy for aborigines not only against the aborigines’ philosophy and lifestyle, but also violated economic principles of efficiency and productivity. Another conflict of interests arose due to competing over the reserved land to the aborigines by the nonaborigines. The land resources reserved for the aborigines have long been diminishing. Consequently, most Taiwan aborigines suffer from economic hardship and social disadvantage. 4. This research has explored the problems in the disputes land reservation policy for the aborigines. The following two recommendations are suggested: a. The government should actively resolve all over the reserved land for the aborigines. This can give back to the aborigines such land they deserve for generations. Resolving land disputes can also improve the relationship between all residence in Taiwan. b. Knowing the disadvantages of privately owning reserved land by aborigines, this research recommends that the government allocates additional portion from the total reserved land to the aborigines, which can be managed by aboriginal tribes and shared by all aborigines. Increasing the accessibility to more natural resources by aborigines will be a direct measure to improve Taiwan aborigines’ economic income, while in the same time, preserve their pride and cultural heritage. 5. This research has based on theories of “seizure of natural resources”, “securing governing power”, and “institutional dependence” to analyze the changes in Taiwan’s aboriginal land ownership right, and its negative impact to Taiwan aborigines’ life. Recommendations to government with respect to modifying the current aboriginal land policy were suggested.

Bakgrund: Hållbarhetsredovisning har blivit en viktigare del för de svenska företagen vilket visas i den signifikanta ökningen av omfattningen och kvaliteten av hållbarhetsredovisningen som har skett den senaste tiden. Ett flertal studier har tidigare studerat sambandet mellan hållbarhetsredovisningen och faktorer som storlek, branschtillhörighet och synlighet. Det finns däremot en avsaknad på studier av sambandet mellan faktorer som ledningens syn på hållbarhetsredovisning, företagskultur, ägarform och hållbarhetsredovisningens omfattning. Kommunala och privata bostadsbolag är exempel på bolag där ägandeformen skiljer sig åt och en studie med dessa bolag kan därmed bidra till forskningsområdet. Syfte: Studiens syfte är att jämföra privata och kommunala bostadsbolags omfattning av hållbarhetsredovisning Metod: Denna kvantitativa studie utförs genom en deduktiv ansats där hypoteser formuleras utifrån befintliga teorier. Genom en innehållsanalys av sekundärdata bestående av årsredovisningar och hållbarhetsredovisningar från 30 kommunala och 30 privata bostadsbolag operationaliseras omfattningen av hållbarhetsrapportering. Datan används sedan som underlag till OLS-regression. Slutsats: Studiens resultat visar att ägandeformen har en påverkan på omfattningen av hållbarhetsredovisning i form av ett signifikant positivt samband mellan kommunalt ägande av bostadsbolag och omfattningen av hållbarhetsredovisning. Utav måtten storlek, lönsamhet, risk och jämlikhet så visar endast storlek ett signifikant samband med omfattningen av hållbarhetsredovisning. Det går därmed att konstatera ägandeformen är en viktig faktor att ta i beaktande vid undersökningar av hållbarhetsredovisningar / Introduction: Sustainability reporting has become an important aspect for Swedish companies, which has been shown by the significant increase of the magnitude and quality sustainability reports as of late. A considerable amount of previous studies has examined the relationship between variables such as size, industry affiliation and visibility with the extent of sustainability reports. Managerial attitudes, company culture and ownership are however factors which are less researched when related to the extent of reported sustainability. Studies can thereby be made on municipally and privatelyowned housing companies, seeing as the ownership differs between the two organizations, in order to contribute to the field of research. Purpose: The purpose of this study is to compare the extent of reported sustainability in municipally and privately-owned housing companies. Method: This quantitative study is executed through a deductive approach in which hypotheses are formulated through existing theories. The extent of reported sustainability is operationalized through a content analysis on secondary data consisting of annual reports and sustainability reports collected from 30 municipally and 30 privately owned housing companies. The collected data is then analysed with OLS- regression analysis. Conclusion: The results of the study show a correlation between the variable ownership and the extent of reported sustainability in the form of a significant positive correlation between municipally owned housing companies and the extent of reported sustainability. Out of the measures; size, profitability, risk and equality which were tested in the study, only size showed a significant correlation with the extent of reported sustainability. The study thereby concludes that ownership is an important variable to take into consideration when studying sustainability reports.

Thesis (M.A. Agricultural Management (Animal Production)) -- University of Limpopo, 2020 / The Nguni is indigenous multi-purpose cattle breed that plays an important role in both commercial and communal farming systems in South Africa (SA). Unfortunately, the breed is currently under threat of diminishing due to farmers’ preference for exotic breeds and cross breeding. In recognition of the above, the Industrial Development Corporation, the Mpumalanga Department of Agriculture, Rural Development, Land and Environmental Affairs and the University of Limpopo established the Nguni cattle breed preservation project. In this project, a herd of 30 Nguni heifers and 1 bull were allocated to 34 Communal Property Associations (CPA) and 40 private farming enterprises each. With its three distinct ecological zones (High, Mid and Low-veld), the Mpumalanga province poses a challenge to the Nguni preservation project since cattle have to adapt to different ecological zones in order to grow and reproduce efficiently. Knowledge of cattle herd productivity improves the understanding of the functional attributes and is useful in determining the constraints and the potential of communal beef cattle production systems. Significant differences between ecological zones were observed for age at first calving, weaning rate, calves’ birth weight and calves’ weaning weight (p < 0.05). Calving of heifers in the Mid-veld zone occurred earlier (24 months) on both ownership types compared to Highveld (28.09 months for private and 26.00 for CPA) and the Lowveld (28.35 months for both ownerships). Nguni cattle on the Highveld performed better in terms of weaning rate under both private and CPA ownerships, where the weaning rate were 93% and 80%, respectively. Calves birth weight was lower in both ownership types in the Midveld zone (22.17 kg), whereas in the CPA, the Lowveld zone had higher calves birth weights (26.80 kg). In the private ownership, the highest calves’ birth weight (25.35 kg) was on the Highveld. The calves weaning weight were significantly higher (p < 0.05) on Highveld in private ownership (190.16 kg) and lowest (160.39 kg) in the Midveld zone. For the CPA, the highest calves weaning weight was also on the Highveld (187.55) and lowest on Midveld (167.50 kg). A full range of backup services that are offered to the communities by stakeholders in the form of a beef package that includes veld and pasture management, nutrition management, beef performance, animal recording keeping, genetic evaluation and animal health management program needs thorough attention.