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保險犯罪之探討-以健保詐欺為中心;Research of Insurance Crime-Focusing on National Health Insurance Fraud
No full text[[abstract]]保險商品從一開始被許多人排斥，到現在已經成為生活中不可或缺的商品了，不論是食、衣、住、行處處皆可看到其蹤影，到了2016年，平均每人每年的保費支出也達到了13萬多元，也因為保險商品的產值逐年增加，因此隨之而來的犯罪也跟著增加，尤其保險犯罪存在著低風險、高利潤的特色，更促使了保險犯罪的集團化，其犯罪手法也跟著多元化。台灣經濟發展迅速，國民所得急速增加，但社會上仍存在因經濟弱勢等因素，而產生無法就醫的情形，政府為照護全體國民健康，於民國84年間開辦全民健康保險，而每年數千億元的健保醫療支出頓時成為了保險犯罪的新目標，連一向被視為高收入族群的部分醫師，也惑於眼前小利而參與了詐領健保醫療費用的行列，即便健保署以稽查、懲處等方式來嚇阻，其成效仍屬有限，而筆者因職務關係，參與許多健保詐欺案件的偵辦，但全國歷年查獲的健保詐欺金額頂多只有2、3億元，連每年健保醫療費用支出的千分之一都不到，而由國際上統計保險犯罪的金額，約占保險支出的1/10，以此比例計算，我國健保的犯罪黑數，每年恐高達400、500億元，其金額之高確已侵蝕，全民健保財務的正常運作。為了不讓全民健保因詐欺案件而再度遭受財務危機，因此期望藉由此作，讓政府、人民都能注意且重視，健保詐欺案件的嚴重性，進而共同防止該類案件的發生，其節省下來的金錢，亦可用來改善目前的醫護困境，讓全民健保能達到永續發展的目標
法律保留原則於全民健康保險法制之適用;
No full text[[abstract]]全民健保係以提供全體國民保險醫療照顧之社會保險福利制度，其制度目的在於有效分配國家整體醫療資源以避免醫療資源過度集中、保障人民之健康權、消除人民尋求醫療途徑的經濟及地理障礙。 而法律保留原則於我國現行法制之具體展現於司法院釋字第443號解釋理由書所發展之層級化法律保留理論。另一方面，現今多數學者對於法律保留原則適多採取重要性理論，分別藉由該事項對於基本權重要性以及公共事務重要性之程度判斷該等事項所適用之法律保留原則密度，並且配合機關功能最適理論觀察該等事項應分配與嚴謹、程序公開之立法者以法律為之，抑或交由講求效率、彈性及專業之行政機關為之。 在我國政府體制由偏向內閣制改為半總統制後，行政權透過總統直選而具備更加堅固、直接之民主正當性基礎，而得與立法者相互抗衡，因而其所作成之具體作為無論是在整體制度、組織及人事組成、實質內容等，其受到立法者以法律拘束之程度理應隨之降低。在某些須倚靠行政專業及效能事項，諸如外交、國防等，其需由行政機關為之，受到法律保留原則拘束程度大幅降低。 本文主要以文獻分析法回顧法律保留原則早期至今的學說進展，並以現行全民健保法制作為探討標的，自保險關係、特約關係及醫療服務關係中所發展之細部制度，諸如強制納保、保險對象類別及醫療給付等事項所適用之法規範是否符合法律保留原則之要求。 最後並提出本文論證、見解，並就各項不符合法律保留原則要求之法規範提出修改建議，以利日後修法參考
行政訴訟當事人證據妨礙與違反協力義務之研究;A study about Cooperative Obligation and prevention of Destroying Evidence on lawsuit.
No full text[[abstract]]行政訴訟程序進行中，兩造、法院三方應透過不斷協力，促使爭點釐清、事實發現。惟實務案例中，常見當事人憑藉對該證據或文書之管領，而妨礙對造或法院證據使用之情況。考量訴訟上武器平等，攻防二造對系爭證據之使用機會本應一致。更深入檢討係，訴訟上亦有誠信原則適用，此際如放任此種為求勝敗而不當妨礙他造舉證之行為，此一制度即難符誠實信用之要求。另以期待性與制裁性觀察，當事人破壞證據者，合理懷疑該證據之存在將對其產生後續訴訟之不利效果，此際當事人之違反義務行為，基於訴訟制度之安定與期待性，應制裁行為人而給予後續不利效果。退步言之，此際因該妨礙行為而致真偽不明之情況，不應由無辜之另造當事人承擔可能之不利。綜上整理，此種規範證據妨礙或違反協力義務之訴訟條文，就應然面與實然面皆有其存在之必要。當注意係行政訴訟於民國87年修法時，增訂本法第135條、第165條。本文探討當事人在證據方法上可能之證據妨礙、義務違反，問題意識上自當聚焦於前揭條文在學界、實務之操作。以現行法觀察，條文上對要件與效果之規範過於闕漏，且自立法至今並無修改，本文乃期冀透過上述意見與裁判之整理，補遺現行制度之不足
刑法因果歸責的探討;Discussing Causal Attribution in the Criminial Law
No full text[[abstract]]本文的研究問題是歸責的過程中，個案事實所發生的因果關係與刑法評價規範之間的關係為何？刑法可以直接經由建構的評價體系理論來歸咎行為人的行為，還是其必須根據特定個案所發生的因果關係加以衡量和檢驗，才能合理的評價？本文的結論有四點。第一、先客後主。法律評價應該先討論客觀的事實行為，再討論主觀的故意或過失。不能先主後客，先討論主觀的故意，再討論客觀的事實行為。因為先主後客會使得以主觀層次的分析反而取代真實發生的客觀事實。第二、避免倒果為因。法律因果關係的分析必須先將原因或行為定性，不能從結果來倒推原因的不法，這樣會出現倒果為因的謬誤。第三、多重原因性的評價。法律的評價不能只評價單一行為和原因，必須考量原因和原因之間的連結或是造成原因行為的先前原因，否則會形成機械式的原因認定，認為只要出現該項原因，就會符合構成要件。第四、行為和構成要件之必須合致，如果不能合致時，則無法適用該構成要件，以避免任意擴張適用的問題。本文採取因果歸責論，運用必要原因和充分原因來分析事件的過程，企圖建構涵攝的規則來進行行為或結果的非價。關鍵字：事實因果、因果關係、必要原因、充分原因、因果歸責論
The major question is what the relationship it is between the factual causation and the criminal code. Can the criminal code attribute culpability on the defendant by constructing its normative attribution theory or it can only reach reasonable judgment by examining the causality of each event? This thesis has reached four conclusions. First, we need to consider the objective facts before we comprehend the subjective levels such as intent or negligence. Second, we need to define the feature of any behavior first in order to avoid the fallacy of reversing cause and effect. Third, we need to focus on the equifinality which means any event can have multiple causes to bring about effects and consider the connection between related causes. Fourth, any culpable behavior has to meet the elements of the criminal code. If not, it is innocent. This thesis adopts the approach of causal attribution theory, applying necessary or sufficient conditions to explain the process of events, establishing some applicable principles to judge the act and harm. Keywords: factual causation, causality, necessary conditions, sufficient conditions, causal attribution theory
從公益信託探討我國信託法之問題與修法方向;Discuss on the Problem and Legislative Guide of Trust Law from the Views of Charitable Trust
No full text[[abstract]]近年來，我國公益信託的發展，隨著國家經濟的成長、社會福利觀念的提升及企業社會責任的加強，而有逐年成長的趨勢，在實務運作上亦累積相當經驗。然而，我國公益信託從創設之初到現今，在實際運作上發現諸多現行法制之闕漏及運作上之缺失，但遲遲未見有相關規範與機關進行改善。因此，為追求更完備的公益信託法制，本文研究分析我國公益信託相關法律規範及實務上運作之利與弊，透過參考外國立法例，包括英國、美國及日本關於公益信託之制度規範與運作狀況，並整理我國公益信託之設立、關係人、運作及消滅程序之法令規範，窺探我國公益信託運作現況，蒐集公益信託之數量、財產來源與運用、管理費及資訊揭露等實際狀況，進而探討未來修法及實際運作上改善之方向，希冀透過本文研究，讓我國公益信託相關規範與實務運作上存有的問題加以改善，期許共同創造更完善的公益信託制度與運作機制，使公益信託永續長久的發展與創新。
With the progress of national economy, the promotion of social welfare and the enhancement of corporate social responsibility, the charitable trust is also developing rapidly in recent years. From the beginning till now, we can find many leaks of the present legal system and the deficiency in the actual operation of our charitable trust system. However, there are no any improvement of relevant legal norms yet. In order to pursue a more complete charitable trust system, this thesis will review the current legal system of charitable trust. This thesis will also analyze the advantages and disadvantages of the relevant legal norms of charitable trust in our country by referring to the legislation and the practical operation of foreign countries, including Britain, the United States and Japan. Furthermore, to discuss the future revision and improve the actual operation of charitable trust, this thesis will analyze the statutes of our charitable trust, including how to establish the charitable trust, interested parties, the operation and dissolution process. The analysis will focus on the current conditions of our charitable trust, such as the number of charitable trust, property sources and usages, management fees and information disclosure.Through the research of this thesis, hope that we can improve the relevant norms and practical operation of our charitable trust and therefore create a better charitable trust system so that the public trust can be developed and innovated forever
金融消費者保護法上適合性原則之研究;A Study on the Suitability Doctrine in Financial Consumer Protection Act
No full text[[abstract]]在金融商品結構趨於複雜、專業、高風險之狀況下，金融消費者處於交易資訊極度不對等之弱勢地位。故金融服務業於推介金融商品前，須先瞭解金融商品風險並為等級分類，再透過認識客戶程序，瞭解金融消費者投資需求、目的及風險承受度等資訊，確實踐行「適合性原則」推介適合之金融商品，此對維護金融消費者權益，至關重要。過去適合性原則多存在行政命令或各業自律規範，違反之法律效果有所爭議。惟金融消費者保護法第9條賦予適合性原則法律地位，金融服務業違反適合性原則致金融消費者受有損害者，應依同法第11條負損害賠償責任。若金融服務業主觀上具故意或過失，金融消費者甚至可依同法第11條之3請求懲罰性賠償金。故本文透過文獻分析法，分析金融消費者保護法第9條適合性原則之內涵、違反適合性原則之損害賠償責任要件，以及懲罰性賠償金之成立要件。又金融消費評議制度，係透過公正第三人依一定程序，以公平合理原則做成評議決定，達迅速解決金融消費糾紛，與實現公平正義之目的。惟公平合理原則係不確定法律概念，故本文透過分析與適合性原則相關之評議決定，歸納違反適合性原則之常見樣態，了解評議中心如何具體化公平合理原則，於操作適合性原則之要件及補償金融消費者，以找出通案性之判斷標準。
In the view of the increasing diversity and complexity in financial products and services, asymmetric information makes financial consumers tend to rely on financial services enterprises with the advantage of the information. Financial consumers are vulnerable to conducting their financial trading by following the enterprises’ recommendation. Therefore, the financial services enterprise must have an adequate and reasonable basis to believe that a recommended financial products are suitable for the financial consumers, based on fulfilling “Know Your Product” suitability, which focuses on the characteristics of the recommended financial products, and “Know Your Customer” suitability, which focuses on the financial objectives, risk tolerance, financial situation and other information of the financial consumers, through reasonable diligence.Financial Consumer Protection Act (FCPA) promoted the position of the suitability doctrine from the status of administrative ordinances and self-regulatory rules to that of law. For protecting the financial consumers, the constituent elements of suitability doctrine which financial services enterprise requires in a financial transaction is expressly described in Article 9 of the FCPA. And the author analyzed the constituent elements of the liability for damages of failing to perform “Suitability Doctrine” in Article 11 and the punitive damages in Article 11-3.Financial Consumer Ombudsman Scheme provides the financial consumers with an alternative resolution for dealing with any financial disputes professionally, fairly, reasonably, and effectively. However, the principle of fairness and reasonableness arose from the Law of Equity in Common Law System instead of the traditional legal concept in Taiwan. In order that the principles of fairness and reasonableness can be realized by financial customers, financial services enterprises, and society. The author analyzed the ombudsman cases about suitability doctrine to summarize the common pattern of violating the suitability doctrine and to know how the Ombudsman Committee applied the principles of fairness and reasonableness to financial disputes of breach of suitability doctrine in the determination of the merit, remedy and the claims
企業併購下股東權益之保障 ;A Study On Protection Of Shareholders’ Rights Under Mergers and Acquisitions Act
No full text[[abstract]]我國的企業組織體雖以中小企業為主，但隨著加入世界貿易組織（WTO），與國際上貿易自由化與全球化之趨勢，我國企業勢必面臨激烈的國際化競爭，因此併購行為自然成為企業欲擴大規模、改善營運等之重要手段，故可預見，未來企業間併購行為將會有增無減。近年來我國企業併購法之修法方向朝向加強利害關係人之保障，使吾人重新注意企業併購中利害關係人之處境。然而利害關係人包含股東、債權人、員工等，本文擬僅就股東部分加以討論。 本文擬分為四個面向討論美國法與我國法下企業發生併購時，股東可能得以關注之重點：首先，為併購決策者之義務，即董事或控制股東之受託義務，仿效美國法分為行為規則與審查規則分別討論。其次，討論特別委員會與少數股東多數決此兩個安全港制度，尤其我國於民國104年修法引進德拉瓦州之特別委員會制度，其移植美國法之制度有無必要與是否妥適，尤值探討。再者，於併購行為已然確立後，應賦予反對併購之股東股份收買請求權，而我國股份收買請求權制度之行使要件雖與美國相去不遠，惟對於收買之公平價格之認定方式，則十分紊亂。最後，於建構企業併購時董事或控制股東之實體法責任後，勢必需要搭配完善之程序法－訴訟救濟制度，始有實益，故以討論代表訴訟之缺失，並建議建立直接訴訟制度作結。
As a member of World Trade Organization(WTO), and the trend of global trade liberalization, we must face intense international competition, though small and medium enterprise mainly constitute the business organizations of our country. Thus, mergers and acquisitions become the important tool for enterprise to expand the scale and to improve the operation. In recent years, we find that the amendments of Business Mergers and Acquisitions Act are heading in the direction of strengthening the protection of the interested parties, and that makes we aware the situation of the interested parties in the mergers and acquisitions. However, the interested parties include shareholders, creditors, employees, etc., this thesis only study on shareholders. This thesis will mainly focus on four aspects: fiduciary duty of the directors or controlling shareholders, special committee and majority-of-the-minority vote, appraisal remedy, and shareholder’s action
考量延遲變異在高能效 深層網路設計實現之研究;Study of Delay Variations in Energy-Efficient DNN Designs
No full text[[abstract]]機器學習(Machine Learning)以被廣泛用於物聯網中的邊緣裝置(edge-device)，為了能在邊緣裝置上運作，需要設計特定的硬體架構來降低能耗。時序偵測器(timing sensor)可以偵測晶片內部的運作狀況，透過動態調整晶片的供給電壓來補償PVTD的變異，本論文以28 nm製程之cell based設計與FPGA重現ISSCC 2017哈佛大學的設計[20]，哈佛大學使用的機器學習演算法是深層神經網路（deep neural network; DNN），為了使實現硬體深層神經網路架構，本論文提出定點數的深層神經網路設計，並透過正規化的技術使運算結果不會溢位，以即提高位元數的利用率，避免深層神經網路在不同層需要整數與小數之競爭，可有效降低3bit之字長。本論文透過時序偵測量測深層神經網路在動態電壓調整(dynamic voltage scaling; DVS)FPGA上的時續錯誤與結果的精確性，發現DNN無法在低電壓下自行吸收時序錯誤(timing error)。在哈佛大學的論文中並無提到增加時序偵測器的偵測範圍(detection window)所花費的成本，本論文在28 nm製程下模擬出增加偵測範圍所花費的成本，越大的偵測範圍則需花費越多成本，可能導致結果並無更加的節省耗能。
Machine Learning (ML) techniques have been widely utilized in an edge-device of Internet of Things (IoT) devices. Achieving sufficient energy efficiency to execute ML workloads on an edge-device necessitates specialized hardware with efficient digital circuits. Timing sensor can detect internal operation of chip, it thru dynamic voltage scaling compensated PVTA variations. This paper presents the design of "A 28nm SoC with a 1.2GHz 568nJ/Prediction Sparse Deep-Neural-Network Engine with >0.1 Timing Error Rate Tolerance for IoT Applications" on Xilinx 28nm FPGA (Artix7). Harvard University used deep neural network as Machine Learning algorithm. In order to implement hardware on deep neural network architecture. This paper presents fixed-point operation on deep neural network design, it used normalized method to avoid overflow of computed result, and increased utilization rate on most significant bit, which can prevent race between integer and fraction on different layer of DNN and decreased 3-bit capacity. We used timing sensor measured timing violation and result accuracy of DNN after dynamic voltage scaling on FPGA, which unable correct timing violation in low voltage. In Harvard University's paper, which does not mention the overhead on increase detection window of timing sensor. This paper simulate the overhead while increased detection window on 28nm, hence it may not get benefit on power consumption while increased timing sensor's detection window
Rhino平台於六軸機械手臂避障路徑規劃與應用;The Design and Application for the Obstacle-Avoidance with Path Planning of 6 DOF Robot by using Rhino Interface Platform
No full text[[abstract]]隨著工業4.0的時代來臨，機器人在許多產業應用上是不可或缺的。目前一般機械手臂之路徑規劃方法，大部分都是以人工教導方式謝入移動點座標系統，作為機械手臂移動時之路徑規劃方式。但是在變速運動之障礙物的路經規畫，及複雜的工作狀態中，教導盒的功能是無法滿足實際需求，因此無法將可能發生之問題於是先給予正確解決方法，以致於浪費較多的工時。本研究主要以電腦輔助設計軟體Rhino 6版本為發展之環境，以HIWIN RA605型六軸機械手臂為模型和以C#程式作為規劃避障路徑的主要語言，可以讓使用者於離線工作環境下事先規劃出機械手臂與工作物件之運動路徑。使用者在Rhino環境中，本論文可自動偵測機械手臂的各關節中心點、關節長度、TCP、Base座標等等，使用者可藉由滑鼠拖曳的方式讓機械手臂末端到達使用者指定的座標點上，並利用Rhino裡的GetBoundingBox功能來對工件(障礙物)取得最大邊界點作為避障點的參考計算，計算避障點與機械手臂的移動起始點之距離，並與機械手臂實際移動距離加以比較，找出一條最短避障路徑。
With the advent of the industry 4.0, robots are indispensable for many industrial applications. At present, most of the general robot arm path planning methods are taught by the manual teaching method to move the coordinate system as a path planning method when the robot arm moves. However, in the path planning of the obstacles of the shifting movement and the complicated working state, the function of the teaching box cannot meet the actual needs, so it is impossible to give the correct solution first, so that more waste is wasted. Working hours.This study mainly uses the computer-aided design software Rhino 6 as the development environment. The HIWIN RA605 six-axis robotic arm is used as the model and the C# program is used as the main language for planning the obstacle avoidance path, which allows the user to plan in the offline working environment. The path of movement of the robot arm and the work object.In the Rhino environment, the paper can automatically detect the joint center point, joint length, TCP, Base coordinates, etc. of the robot arm. The user can drag the end of the robot arm to the user-specified position by dragging the mouse. At the coordinate point, and using the GetBoundingBox function in Rhino to obtain the maximum boundary point of the workpiece (obstacle) as a reference calculation for the obstacle avoidance point, calculate the distance between the obstacle avoidance point and the movement starting point of the robot arm, and the actual distance with the robot arm Compare the moving distances to find the shortest obstacle avoidance path
以最小成本達成圖形分支度匿名化的快速演算法;An Efficient Algorithm for Minimal Edit Cost of Graph Degree Anonymity
No full text[[abstract]]在現今網路日益發達的時代，各方學者會希望利用網路資料進行使用者行為分析，因此在資料公開供學者分析使用時，個人隱私已成為重要的議題。攻擊者可能在其他管道獲得部分資訊，進而在公開的資料當中辨識出使用者的個人資訊，使得匿名技術逐漸被重視。現今已有許多學者發展出來的匿名技術，像是: k-anonymity, l-diversity, t-closeness 等等。本篇論文將著重在社會網路圖形上，藉由編輯圖上的邊使其符合分支度匿名化，同時盡量保持原本的最短距離。我們的方法主要分為兩大步驟:第一，我們提出一個快速的演算法找到新的degree數列及理論上的最小成本；第二，我們設計了五種編輯邊的方法，且根據新的degree數列編輯邊。本篇論文實驗結果呈現了我們修改圖的幅度非常小且其中一個編輯邊的方法能夠保持原本的最短距離。
Personal privacy is an important issue when publishing data. An attacker may have information to reidentify private data. So, many researchers developed anonymization techniques, such as k-anonymity, l-diversity, t-closeness, etc. In this thesis, we focus on social network graphs k-degree anonymity by editing edges and try to keep shortest path lengths at the same time.Our method is divided into two steps. First, we propose an efficient algorithm to find a new degree sequence to achieve k-degree anonymity withtheoretically minimal edit cost. Second, we design five different types of edge operations to meet the new degree sequence by inserting, deleting or switching edges. The experiment results show that the modification are very small and one of the selection method can keep shortest path lengths