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Quantifying and Comparing Treatment Effects of Gua-Sha and Ischemic Compression Techniques on Female Upper Trapezius Active Myofascial Trigger Points with Sonoelastographic Measurements
No full text背景: 肌筋膜疼痛症候群好發於辦公室女性，並易造成肩頸上斜方肌疼痛，臨床上常能在緊帶中發現激痛點的存在，而激痛點的形成與動作終板失常造成肌結節阻擋血液供應進而造成能量危機的惡性循環有關。近日文獻中發現激痛點於超音波彈性造影上呈現一橢圓形低回聲訊號，且活動性激痛點具較大的截面積，然而目前仍尚未有研究使用彈性造影探討治療前後激痛點截面積的型態變化，且也仍尚未發展出最好的治療方式。傳統醫療刮痧已被證實能有效增加局部血液循環，並能改善頸痛患者不適，然而目前仍尚未有研究探討刮痧對於活動性激痛點之影響。 目的: 藉由超音波彈性造影探討並比較傳統醫療-刮痧與常見物理治療介入-缺血性壓迫法對於女性肩頸痠痛上斜方肌具有活動性激痛點之受試者於立即、介入後第二天及第七天的短期影響。 方法: 本實驗招募上斜方肌具有激痛點之女性，並於前測評估後依其疼痛程度隨機分組至刮痧組或缺血性壓迫組，並分別給予五分鐘的介入，介入後立即量測第一次後測，並於介入兩天及七天後再次量測第二次及第三次後測。成效評估包含使用超音波彈性造影量測激痛點之截面積、關節活動度、壓力疼痛閾值、視覺類比量表、二十牛頓力加壓後之疼痛指數及頸椎功能障礙指數問卷。統計方面若有受試者不克前來則使用意圖治療分析法(Intention to treat analysis)進行統計，並使用獨立樣本t檢定比較兩組基本資料，雙因子混和設計變異數分析比較兩組組間在各成效中是否具任何交互作用，若無交互作用但具主效果(main effect)，則再使用單因子變異數分析，分析各組內是否具時間上的變化。 結果: 本實驗共招募四十位女性受試者，每組各二十人，兩組於年齡、使用電腦時間、疼痛強度與症狀持續時間等皆無差異。介入後，刮痧組於立即至七天後的截面積皆較介入前有顯著的減少(28.19 ± 9.8 mm2, 19.48 ± 6.24 mm2, 21.84 ± 6.46 mm2 and 20.63 ± 6.44 mm2)，關節活動度於介入後也有立即的增加(37.67 ± 4.84˚ to 39.97 ± 5.55˚)；缺血性壓迫組則只有在介入後有立即的截面積減少(25.2 ± 11.32 mm2 to 21.06 ± 8.29 mm2)，然而壓力疼痛閾值在介入後第二天及第七天有顯著下降的現象(26.14 ± 10.56 N, 22.23 ± 9.36 N and 21.68 ± 8.37 N)，二十牛頓力加壓後之疼痛指數於第七天也有顯著上升的現象；而兩組之視覺類比量表指數皆於第二天及第七天獲得顯著下降，顯示疼痛皆有改善，且頸椎功能障礙指數問卷也皆於第二天顯示顯著改善其生活功能；但整體而言兩組組間皆不具任何差異。 結論: 對於女性上斜方肌具激痛點者，刮痧較缺血性壓迫法於成效評估上具有較多項目及短期時間上的改善。Background: Myofascial pain syndrome (MPS) has higher prevalence in female office workers and can find myofascial trigger points (MTrP) in taut bands, especially with their upper trapezius. Formation of MTrP was proposed as motor endplate dysfunction leading to sustained sarcomere contraction that compresses the vessels and causes “energy crisis”. Recent studies showed that MTrPs could be distinguished by sonoelastography as a hypoechoeic ellipsoidal focal area and the active MTrPs also had significant larger cross-sectional area than normal and latent MTrPs. However, no studies to date use MTrPs'' cross-sectional areas as an objective outcome measure to investigate treatment effects and there is still no agreement on which treatment is the most effective non-invasive treatment for MTrPs. Besides, traditional Gua-Sha intervention has been proven to be beneficial to chronic neck pain and microcirculation could increase up to four folds after Gua-Sha, but there is still no quantitative study investigating the effect of Gua-Sha intervention on MTrPs. Purposes: To quantify and compare the immediate, two days and one week follow up treatment effects of Gua-Sha and ischemic compression interventions on female upper trapezius active MTrPs. Methods: The study recruited female subjects who had active MTrP on their upper trapezius. After baseline general examination, subjects were divided into Gua Sha group (GSG) and ischemic compression group (ICG) with stratified randomization based on their visual analogue scale (VAS) scores. The outcome measures including: cross-sectional area through sonoelastographic measurement, passive range of motion (PROM), Chinese version neck disability index (NDI), pressure pain threshold (PPT), VAS and pain intensity when apply 20N compression force. All outcomes were recorded at baseline, immediate (IM), 2 days and 7 days after treatment as follow-up. Differences in demographic data at baseline between two groups were assessed with two- tailed independent T tests. Intention to treat analysis and two way mixed ANOVA (2 groups x 4 time points) were used in this study. If there were no interactions but main effect, one way repeated measures ANOVA would be used within each group. Results: Results showed that GSG had significantly reduced MTrP area at IM and sustain to 7 days compared to baseline (28.19 ± 9.8 mm2, 19.48 ± 6.24 mm2, 21.84 ± 6.46 mm2 and 20.63 ± 6.44 mm2). ICG only had significantly reduced MTrP area at IM compared to baseline (25.2 ± 11.32 mm2 to 21.06 ± 8.29 mm2). GSG showed significantly improved PROM at IM (37.67 ± 4.84˚ to 39.97 ± 5.55˚) and ICG showed significantly reduced PPT at 2 days and 7 days after treatments (26.14 ± 10.56 N, 22.23 ± 9.36 N and 21.68 ± 8.37 N, indicating lower force threshold to induce pain). Pain intensity when applying 20N compression force also showed more severe symptom in ICG at 7 days compared to baseline. And both groups showed improvements on NDI at 2 days and VAS at 2 days and 7 days’ time points. But there were no significant differences between two groups on all outcome measures. Conclusion: Gua Sha demonstrated superior short-term effects in more outcome measures than ischemic compression in pain and functional status in female patients with MPS
Plasmon Excitations in Emergent Two-Dimensional Materials Studied by Time-dependent Density-functional Calculations
No full text石墨烯是由碳原子以sp2混成軌域所組成的六角型呈蜂巢晶格的平面薄膜，其電阻率極低，因此可望用來製造導電速度更快的電子元件，是近年來備受矚目的新興材料。 藉由引入庫倫位能阻斷的修正，以及更精確的動量解析度後，我們利用時間相關密度泛函理論計算石墨烯在倒晶格空間中不同方向的電子能量損失譜，我們發現石墨烯的 π 電漿子呈現根號q的色散關係，即電漿子能量正比於動量開根號，此結果不同於先前預測由二維狄拉克電漿子所造成的線性色散關係。此外我們也藉由計算在倒晶格空間中不同方向的電子能量損失譜，探討石墨烯在倒晶格空間的非等方向性。 我們也利用時間相關密度泛函理論計算數種二維材料 (二維六方氮化硼、單層二硒化鉭) 在倒晶格空間中不同方向的電子能量損失譜，探討其在倒晶格空間的的非等方向性，以及電漿子的色散關係。Graphene is one of the most popular materials in recent years. It is composed of a single-atom-thick hexagonal lattice of sp2-bonded carbon atoms. Its resistivity is extremely low so that it is expected to produce electric devices of which electric conductivity is better than that of currently existing electric devices. With the exact Coulomb cutoff technique and a better momentum q resolution, we perform time-dependent density-functional theory calculations to study electron energy loss spectra for graphene in reciprocal space. We find that the dispersion relation of π- plasmon shows a square root q dispersion, being opposite to previous studies which reported a linear q dispersion resulted from two-dimensional Dirac plasmon. Furthermore, we also investigate the electronic anisotropy of graphene by calculating electron energy loss spectra in different directions in reciprocal space. We also use the time-dependent density-functional theory to calculate electron energy loss spectra for other emergent layered materials, namely, the boron nitride monolayer and the 2H-TaSe2 monolayer to discuss electronic anisotropy and dispersion relation of plasmon
Research on the Criminal Norms of Trade Secrets Trespassing
No full text營業秘密法於2013年新增第13條之1的刑事規範，雖然對於營業秘密的保護更為周全，但也產生一些新的問題，例如本法的保護法益為何？構成要件的範圍是否過度擴張與前置？與刑法洩漏工商秘密罪之間的關係為何？ 本文首先擬先探討一個根本性的問題，就是何謂秘密？聚焦在秘密如何形成，以及秘密與隱私、隱私權的區別為何。在確立了秘密與隱私的區別之後，我們可以知道秘密的成立要件在於故意的隱藏行為。其後，本文會從一般實務中常見的情況，提出機密性概念的建構，進行營業秘密實質內涵的探討，機密性質的秘密是一種專業性、集體性，以及具備沉默保證要件的秘密，其與隱私性秘密最大不同之處在於，隱私性秘密以人格專屬事項為內涵，而機密性秘密則可以擴展於人格以外的一切事項。本文試圖基於機密性的概念，建構出合理保護措施的抽象判斷標準。合理保護措施是營業秘密的成立要件之一，但目前實務上對於合理保護措施的判斷，並沒有一般性的共同見解，完全由承審法官來認定，惟侵害營業秘密的行為入刑化後，為了要符合罪刑法定原則下的明確性原則，勢必需要使營業秘密的成立標準有明確的判斷基準，因此本文認為，合理保護措施須同時符合：故意隱藏行為以及沉默保證兩個要件。 在進行完比較法的研究與分析後，本文會進行營業秘密法第13條之1的構成要件分析，並比較營業秘密與工商秘密不同之處。工商秘密在於營利性質濃厚，具有現時性的顯在經濟利益，營業秘密則須具備競爭環境，且不要求現時營利性，只要有未來性、潛在性的經濟利益即可，且經濟價值有多重面向，包含積極、消極、使用價值等等。Trade secret law had been added criminal norm at 1 of Article 13 in 2013. Although there have more comprehensive protection of trade secrets, but it arised some new problems. For instance, what’s the criminal norm’s legally protected interest? Whether the scope of the elements of the crime are too excessive﹖what are the differences between trade secret law §13-1 and criminal law §317﹖ This article will focus on a basic question in the beginning: what’s secret? what are the differences among secret、private and the right to privacy? After the discussion about the differences between secret and privacy, We could conclude that the most important element of secret is based on “intentional hidden behavior”.After that, this article will set up the confidentiality system to analyse trade secret. The Confidential Secrets are professional、collective and have pledge of silence. The most different between Confidential Secrets and Pivacy is the personality element. Privacy is based on personality matters, but Confidential Secret could expand to All matters other than personality. When it comes to the “Reasonable Efforts to Maintain Secrecy”, it is one of the element of the trade secret. But it is very difficult to judge in the judicial practice. This article conclude that the “Reasonable Efforts to Maintain” must be complied with：intentional hidden behavior and Pledge of Silence. At last, this article analyzes the trade secret law Article 13of 1, and compares with Criminal Law Article 217。Trade Secret must have Competition System, it does not require current profit, as long as the future of, potential economic benefits can be
Probing Spin Accumulation induced Magnetocapacitance in a Single Electron Transistor
No full textWe show that non-equilibrium spin accumulation can induce tunnel magnetocapacitance through the formation of a tiny charge dipole. This dipole can effectively give rise to an additional serial capacitance, which represents an extra charging energy that the tunneling electrons would encounter. In the sequential tunneling regime, this extra energy can be understood as the energy required for a single spin to flip. A ferromagnetic single-electron-transistor with tunable magnetic configuration is utilized to demonstrate the proposed mechanism. It is found that the extra threshold energy is experienced only by electrons entering the islands, bringing about asymmetry in the measured Coulomb diamond. This asymmetry is an unambiguous evidence of spin accumulation induced tunnel magnetocapacitance, and the measured magnetocapacitance value is as high as 40%
An Empirical Research of the Income Tax of Payments Derived From Non-Resident Enterprises Performing Services outside R.O.C.
No full text在現代經濟全球化的趨勢下，跨國交易已成為常態。尤其在資訊科技，如電話、傳真、網際網路的發達下，許多交易已經可以跨越物理的藩籬 ，不再需要買賣雙方同時同地出現，交易才會完成。 以勞務提供為例，以前如需委託境外非居民事業提供勞務，大多需要派人員去他國進行，或由非居民事業派員來台。但在現代資訊科技社會，勞務提供可以由我國買受人提供所需的背景資料，由非居民事業在中華民國境外，依照我國相對人的需求，自行完成勞務提供，再將結果藉由資訊科技，回傳給我國的相對人，完全沒有人的移動。除此之外，在勞務的提供上，交換資訊更為即時，雙方均可藉由資訊科技，了解勞務的進行狀況，並即時進行修正與互動。 就總機構不在我國境內的非居民事業，按照所得稅法第3條規定，僅有中華民國來源所得負我國營利事業所得稅的納稅義務。而我國所得稅法第8條，則係規範「中華民國來源所得」的認定標準。就非居民事業提供勞務的報酬，原本實務見解尚稱穩定，但在民國88年以後，財政部函釋改變其一貫見解，使得爭訟增加，而且財政部與法院見解均呈現不穩定的現象，直到最高行政法院作出99年5月份第2次決議後，見解才較為統一。 然而，這個統一的見解，仍然受到納稅人的質疑，徵納雙方的爭議，並沒有因為司法實務見解穩定而平息。就此涉外的租稅問題，本文認為，應該參考國際上的規範，並檢討我國現行法律規定，作一整體性的修正。 本文的目的在於，整理OECD、UN租稅協定範本與部分國外立法例，並歸納我國實務見解，點出問題所在，期能以一概覽式的實證研究，提出爭點所在，讓各界能對此爭議進行對話、討論，希望能在充分討論後，作成能減少徵納雙方爭議、具有明確性的解決方案。In the trend of the economic globalization, it’s more common to see cross-country transactions. Espically in the rapid development of infomation technology, like telephone, fax and internet, many transactions can cross the physical border easily. There are no more needs to physically presence of both sides to complete a transaction. Take “labor services” for example, in the past, if someone needs non-resident enterprise to perform service, in most cases, the buyer must send some people to foreign contry, or non-resident enterprise send their people to Taiwan. But in today’s world, resident service buyer can send basic informations and requirments needed for the service to non-resident enterprise by technology, and then non-resident enterprise can perform the service by itself in foreign contry based on the information they received., finally send the result report back by technology. There’s no people’s move needed. Furthermore, the exchange of the information for both sides can be more directly to know the status of service have been performed, to correct and interact. Based on the Income Tax Law article 3, non-resident enterprises (which refers to the enterprise doesn’t locate their headquater in R.O.C.) only need to pay taxes for the “Income from R.O.C. source”. And the rules to determine source of income is located in article 8. In the past, the interpretations of non- resident enterprises income derived from service are stable (place of performance). But after 1999, the Ministry of Finace started to change their own perspective, which leads to more arguments between them and taxpayers. Unfortunately, the court’s decisions are also unstable, either. Until the Supreme Administrative Court announce their unified description in the income derived from labor services performed by non-resident enterprise in May 2010, the court’s judgements finally became stable. But this unified interpretation did not settle down the disputes between tax collectors and taxpayers in this kind of issues. This work’s main purpose is to collect OECD and UN modules and some foreign regulations about the issue, and comprise the decisions done by Taiwanese Ministry of Finace and administrative courts to point out the issue of income derived from non-resident enterprises performing service outside of R.O.C. in Taiwan’s income tax. Hope this work can start the communications between tax collectors, taxpayers, courts and more, to finalize a decision which can effectively reduce dispute, and much more forseeable for both sides
Investigation of structure and interfacial properties of In situ ALD-Y2O3 on GaAs
No full text以矽為基底的金氧半場效電晶體達到其物理極限的當前，尋找下一世代的半導體元件材料成為當前炙熱的議題。具有高載子遷移率的砷化鎵是一個常被探討的選擇。砷化鎵和矽之間的晶格差異比其他三五族半導體小，使得砷化鎵有較大的機會與矽基板做整合，再加上砷化鎵的半導體能隙是銦砷化鎵這類半討體之中最大的，此特性會抑制由微縮所造成的不良效應，更顯出砷化鎵的重要性。原子層沉積術可以在大面積基板上成長非常均勻且具保形性的薄膜，而且薄膜的厚度性極佳，因此這種成長方法已經被廣泛應用在半導體工業上，Intel發表的45奈米製程就是使用原子層沉積術成長氧化層，所以我們使用原子層沉積術成長氧化物是具有高度實用性的。稀土族氧化物之中的氧化釔擁有高的介電常數、相對高的導帶能差(與砷化鎵之間)以及高熱穩定性，最重要的是稀土族氧化物已經有許多成功的例子在砷化鎵表面形成低缺陷密度的介面；因此我們使用原子層沉積術成長氧化釔於砷化鎵上，也期許可以得到優異的介面特性。 在這個論文中，砷化鎵(001)-(4×6)和砷化鎵(111)-(2×2)被用來當作元件的基板；在沒有任何化學處理的前提下，我們以臨場的方式成長氧化釔於砷化鎵上。以反射式高能電子繞射和X光繞射分析術鑑定氧化釔薄膜的表面，以X光光電子能譜檢測薄膜的成分和推測氧化釔/砷化鎵之間價電帶的能量差異，以橢圓儀和X光反射率量測方式鑑定薄膜的厚度。電性方面，我們將試片做成金氧半電容元件以進行電容-電壓量測、漏電電流-電場量測以及準靜態電容-電壓量測。 我們得到了單相、單晶並且具相當優良晶向性的氧化釔。實現了高熱穩定性、高介電常數以及介面特性非常好的電容元件，這些結果顯示使用原子層沉積術成長氧化釔於砷化鎵上的元件的確有很大的機會可以成為下一代電晶體元件。Owing to the demand in attaining electronic devices with higher speed and lower power consumption for CMOS, it is critically urgent to find another high k/high carrier mobility semiconductor to be employed in the MOSFETs. GaAs, being feverishly studied as a viable channel candidate for replacing Si, not only has higher mobility than Si but also has smaller lattice mismatch with Si than other III-V materials. Moreover, the bandgap of GaAs is widest among InGaAs semiconductors. This property can alleviate some adverse properties such as short channel effects. Atomic layer deposition (ALD) technique is widely employed in semiconductor industry for CMOS since 45 nm node due to its outstanding properties such as excellent conformity, uniformity, and precise thickness control. In this work, Y2O3, one of earth oxides, is used to passivate GaAs surface via ALD approach. Moreover, Y2O3 has high dielectric constant, relatively high conduction band offset, good thermal stability, and most of all, high potential for forming good oxide/GaAs interface to achieve low Dit. GaAs(001)-(4×6) and GaAs(111)A-(2×2) were used in this work. Without chemical surface treatment, we deposited in situ ALD-Y2O3 on GaAs surface using Y(Etcp)3 and H2O as precursors. In situ reflection high energy electron diffraction (RHEED) was applied to monitor the surface structure. We used X-ray photoelectron spectroscopy and X-ray diffraction to study Y2O3/GaAs band alignment and structure, respectively. Ellipsometry and X-ray reflectivity were utilized to estimate the film thickness and the growth rate per cycle (GPC) of ALD-Y2O3. Metal-oxide-semiconductor (MOS) capacitors were employed to investigate electrical characteristics such as capacitance-voltage (C-V), leakage current density-electric field (J-E), and quasi-static C-V (QSCV). Single-domain single-crystal ALD-Y2O3 was deposited on GaAs with excellent crystallinity. High thermal stability up to 900°C, very low frequency dispersion in both n- and p-type MOS C-V curves, and no discernible Dit peak through semiconductor band-gap have been achieved on GaAs(001)-(4×6). This work shows that ALD-Y2O3 has effectively passivated GaAs with low interfacial trap densities and excellent high temperature thermal stability. ALD-Y2O3 /GaAs(001) has been proved to be a vital candidate for beyond Si-based MOSFET
Observation of Longitudinal Spin Seebeck Effect in Ferromagnetic Metal La0.7Sr0.3MnO3
No full text近年來，因為自旋流可降低能量損耗，所以如何產生純自旋流這個議題已吸引多數人關注。縱向自旋賽貝克效應是激發自旋流的其中一種方式，其利用溫度梯度產生自旋流。然而多數縱向自旋賽貝克相關研究主要是探討鐵磁性絕緣體，只有少數是研究磁性金屬。少了利用自旋賽貝克效應在磁性金屬裡激發自旋流這區塊將大大限制未來在自旋電子零件的發展。 在本實驗，我們有系統的研究鐵磁金屬激發自旋流這部分，藉由反自旋霍爾效應，自旋流可經由上層具有強自旋耦合的金屬轉換成一般電流來偵測。我們明確在高自旋極化鐵磁金屬鑭鍶錳氧中首次觀測到縱向的自旋賽貝克效應。在一般金屬/鐵磁金屬雙層薄膜中，被垂直溫度梯度激發的自旋熱電壓包含兩個效應：異常能斯特效應、縱向自旋賽貝克效應。在我們研究中發現鑭鍶錳氧的異常能斯特效應的量值比縱向自旋賽貝克效應還小一位數以上。縱向自旋賽貝克效應的訊號方向與大小可藉由不同的自旋旋霍爾角度材料來控制，將負的自旋霍爾角度之材料當作自旋流偵測器後，我們成功將訊號反向，顯示出訊號源自於自旋電流。此外從自旋熱訊號與溫度相關的資料上，我們得知在鑭鍶錳氧中縱向的自旋賽貝克產生的機制可由磁子自旋流解釋。 在研究其他鐵磁金屬後，我們發現縱向自旋效應可能也存於鈷鐵硼中，而鎳鐵合金卻只有異常能斯特效應，雖縱向自旋賽貝克效應可能存在於鈷鐵硼中，但在鎳鐵合金中卻是可忽略不計。經過比較後我們得知鑭鍶錳氧中，縱向自旋賽貝克效應占總訊號的比例是在鐵磁金屬裡的最大的。最後我們的結果也在自旋電子學中立下重要里程碑—鐵磁金屬裡能激發熱自旋流
Disclosure of the Status of Large-Volume Holdings in Share Certificates——Fragments and Reconstruction
No full text我國證券交易法於 1988 年修正時參考美國證券交易所法相關規定引進大量持有申報制度，要求行為人於取得公開發行公司股份超過10%後，應向主管機關進行有關取得資金、取得目的、取得人背景等事項之申報，使發行公司及投資人能夠了解公司股權大量變動之來由及其趨向，金融控股公司法及銀行法亦設有類似之制度。 惟證券交易法僅以第43 條之1 第1 項之單一規定做為規範內容，於法律位階上存在規範密度不足之問題點，金管會所制定之申報要點亦曾遭司法院大法官釋字第586 號解釋以違反法律保留原則為由宣告違憲。於既有制度存在許多尚未釐清問題點之現狀下，2015 年企業併購法修正時卻又增設以併購目的之大量持有申報制度，有必要利用此一契機進行全面性之檢視。 本論文主要以資本市場發達國家立法例做為比較法之研究對象，其中除美國法係制度引進時之參照對象外，向來SEC 已制定許多規則並發布函釋進行內容之解釋，判例法上亦有相當豐碩之事案累積。日本法則與我國法同樣參考美國威廉斯法案而引進大量持有申報制度，受到制度導入背景之影響而設有獨特的短期大量讓與申報制度。英國法做為另一種獨立類型下規制設置之歷史脈絡與美國截然不同，並具備比較法上獨特之股東調查制度，近期英國最高法院更對於大量持有申報制度制裁手段之運用界限進行闡釋。德國法下對於違反申報義務所設置之股份權利不存在之制裁，足供本次企業併購法新修正內容於解釋論及今後立法論上之參考。 透過本文之檢討分析能夠得知，我國於制度設立當初及嗣後修正過程中存在斷片式之繼受而欠缺統一解釋方針，除金融控股公司法及銀行法存在向英國法接近之趨勢外，亦存在構成要件過於寬鬆及制度實效性確保之問題點。在近期對於資本市場透明性提升之國際潮流驅使下，大量持有申報制度之重要性進後勢必與日俱增，存在參酌諸外國法制進行全盤點檢之必要性。In 1988, the Taiwan Securities Exchange Act had referenced to the US Securities Exchange Act of 1934 to introduce the reporting system of large-accumulation in share, requiring anyone who acquire shares of a public company for more than 10%, should disclosure the fund of acquiring, the purpose of obtaining, and the background of the perpetrator etc., in order to inform the issuing company and investors understanding the changes and the trends in shares. The Financial Holding Company Act and the Banking Act in Taiwan also has similar systems. However, the Securities Exchange Act in Taiwan has only a single provision of Section 43-1(1) as the normative content, in the legal hierarchy giving rise to the insufficient of rule density. The reporting points established by the FSC had been declared unconstitutional by Grand Justices No. 586 Explanation, which conflicting with Principle of Legal Reservation. Although the content of the reporting system has not yet been clarified, the Taiwan M&A Act introduced the reporting system of large-accumulation in share with M&A purposes in 2015. It is time for us to take advantage of this opportunity to conduct a comprehensive review of the whole content. With the analysis of this article, we can be informed that neither the set up nor the amend of the reporting system, is combined with fragments of foreign legislations, lacking an unified interpretation of its objective, and existing the problem of the excessively loose elements and effectiveness of the system. With the recent trends in the international capital market enhancing the transparency of transactions, the importance of the reporting system of large-accumulation in share would gradually become an essential element of the securities market. It is necessary to refer to foreign legislations to amend both the elements and sanctions of the reporting system, so that to insure the purpose of investors protection to be achieved
The Diversity of Chiang Kai-shek Memorial Hall: A Study in Meaning Transitions of the Memorial Space
No full text中正紀念堂作為臺灣紀念蔣介石最大的紀念物，是國民黨政府傳遞官方文化記憶的重要物質媒介，原先設計完整的神聖空間，但如今也成為了一個國外旅客必訪的觀光景點，是國內最高級的藝術殿堂，亦是孕育社會運動的民主地景，有時更被視為一個台北市區的大公園，如此多且歧異的空間意義是如何添加進這個紀念威權領導人的紀念空間？本文以空間三元組協助分析，因而將注重行動者在空間實作、空間的再現以及再現的空間三個層次的影響：國家掌握空間的再現而控制中正紀念堂內的空間實作、打造神聖空間，而本文將分別討論政治邏輯、經濟邏輯與生活邏輯三種影響神聖空間的路徑，探討在紀念地景中開啟再現的空間的可能性。 在臺灣政治經濟結構快速變遷的背景下，多樣的活動早在政治鬥爭聚焦在中正紀念堂之前，便時常與神聖空間討價還價。本文以正當性、可見度區分中正紀念堂內多樣的活動，爬梳各活動之歷史，並以集體記憶理論協助分析空間實作如何產生「意義」，以文化記憶與溝通記憶的差異結合日常實作理論中戰略與戰術的使用，探討不同群體如何生產自身的空間記憶、如何與掌權的管理者協商出新的空間使用方式、又如何創造出新的空間意義，增添或挑戰中正紀念堂原本的紀念意涵。其中反對的政治邏輯雖然空間的使用正當性最低，但因直接挑戰掌權者的文化記憶而可見度較高，亦能透過與國家協商的事件產生出戲劇性的效果以改變空間；而經濟邏輯則在兩廳院的權限下以較全面的戰略改變著空間，削弱了中正紀念堂的空間神聖性，並使園區部分空間邁向商品化與私有化；生活邏輯雖無意反抗官方文化記憶，卻會在日常實作中不斷推移著空間的規範與邊界，推展空間的公共化，無權者以戰術方式緩慢的改變著空間以外，也同時積累溝通記憶與自身的正當性，而可提供各群體在衝突時協商或撰寫文化記憶的素材，進一步影響官方文化記憶。 不同於過往研究偏重政治鬥爭等符號層次的衝突，本文強調看似無權的民眾之日常實作的重要性，指出中正紀念堂的意義變得多元不僅是政治邏輯運作的產物，更依賴大量民眾透過日常實作以挪用空間，積累多樣、複雜且不受當權者控制的空間認識與溝通記憶，進而能生產與延續新意義、推展空間的公共化，提供了其他邏輯使用空間的機會，也是支持或反對新意義的重要力量，更因其多樣性而擁有開啟再現的空間的可能性。As the largest memorial of the former president Chiang Kai-shek and a must to visit for foreign tourists, Chiang Kai-shek Memorial Hall (中正紀念堂) has been a vital vehicle for the Kuomintang (KMT) to pass on their cultural heritage. From different perspectives, it can be regarded as a manifestation of grand art, a symbolic place for the social movements gestating Taiwan’s democracy during the 1980s, or simply a big park downtown. How have such different meanings been inscribed in a memorial hall that originally aimed to sanctify an authoritative leader? This research applies Henri Lefebvre’s triad of concepts: spatial practice, representations of space and representational space to analyze how the state exercises control over the landscape and how citizens react to such manipulations. The political, economic and living logics are all of concern. I contend that before high politics engaging in there had been a variety of activities happening in the place. I classify them by legitimacy and visibility, and discuss how strategies and tactics in the theory of everyday practice are used by different groups of actors to endow the place with meanings that belong to cultural memory or communicative memory, a distinction made by the theory of collective memory. During such a process the actors challenge, add to or negotiate with the meanings of the place that the state has tried to control, culminating in a complex of spatial practices. Among them the political logic that has been challenging the state is the least legitimate but the most visible and sensational, making it abler to change the existing meaning. The economic logic has rather successfully desacralized the hall, at the same time commodifying and privatizing it. The living logic has been changing the boundary of the “publicness” symbolized by the hall via daily practices that also deposit as communicative memory of the powerless, proving that it is possible for them to apply tactics of everyday life to influence the authoritative culture memory. Unlike studies that focus on the symbolic conflicts manipulated by political groups, I emphasize the importance of the everyday practices of the seemingly powerless citizens. The variation of meanings of the memorial hall is not simply a product of the political logic, but a multitude of citizens using the place as they like it. The control of the state is never so ramified enough to regulate the meanings and memories the citizens endow with the place. Therefore, I point out a different route to spatial publicness that opens its future to everyone interested in the place
