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重複性肌肉骨骼暴露危害評估及改善之研究-以南部某金屬製造加工廠工作者為例;Evalution and Improvement of Repetitive Musculoskeletal Exposure Hazards- A Case Study of the Workers in a Metal Product Manufactory in the Southern Taiwan
No full text[[abstract]]每年在我國勞工保險職業病給付以製造業之職業病成因以手背頸肩疾病為歷年居首最多給付人次比率，肌肉骨骼傷害佔職業病給付量的將近一半，為最常見之職業疾病。本研究針對金屬製品加工廠從業人員的肌肉骨骼不適盛行率，以北歐肌肉骨骼症狀問卷(NMQ)問卷方式及關鍵指標法手工物料作業檢核表(KIM MHO)上肢分析。藉由分析結果探討肌肉骨骼部份不適之共通性，改善金屬製品加工廠勞工職業性肌肉骨骼不適風險。問卷調查部份以南部三家金屬製品加工廠之現場作業勞工發出186份問卷，回收186份，有效問卷186份。研究結果發現金屬製品加工廠勞工自覺身體肌肉骨骼不適部位以右肩膀27.4%為最高，其次依序為下背23.7%、脖子23.1%、右手/手腕18.3%，自述身體部位有肌肉骨骼不適症狀種類以「酸痛」為主比?為84.55%，不適症狀的原因與工作有關以「全因工作造成/一部分與工作有關」所佔的比例高?76.96%，並進行卡方檢定、邏輯斯迴歸分析及複迴歸分析，分析肌肉骨骼不適之部位。對工作場所肌肉骨骼危害，進行初步評估之示範及風險評估，經評估風險較高工作進行改善，三項案例風險值明顯下降，風險值由96~48降為24~8，風險等級由4~3級降為2~1級，使用低成本或簡單的作法也可降低人因危害，有效降低肌肉骨骼傷害。
Each year in China's labor insurance occupational disease to pay the cause of the cause of occupational diseases to the back of the neck and shoulder disease for the calendar year topped the maximum number of times, musculoskeletal injury accounted for occupational diseases paid nearly half of the most common occupational diseases. In this study, the incidence of musculoskeletal discomfort in the employees of metalworking plants was analyzed by the upper body of the manual questionnaire (KIM MHO) of the Nordic Musculoskeletal Symptom Questionnaire (NMQ) questionnaire and the key indicators. In the questionnaire survey, 186 questionnaires were sent to the field workers of the three metal products processing plants in the south, 186 were collected and 186 were valid questionnaires. The results of the study found that the metal processing plant workers conscious body musculoskeletal discomfort to the right shoulder 27.4% for the highest, followed by the next back 23.7%, neck 23.1%, right hand / wrist 18.3%, self-described body parts of musculoskeletal disorders The proportion of "soreness" was 84.55%. The reason for the discomfort was related to the work. The proportion of "all-cause work / part of the work-related" was 76.96%, and the chi-square test was performed. The complex logistic regression analysis And complex regression analysis, analysis of musculoskeletal discomfort of the site. At the same time, this study carried out on-the-spot action analysis of KIM MHO with key indicators. The risk of the three cases was significantly decreased, the risk value decreased from 96~48、24~8, and 4~3、2~1, the use of low-cost or simple approach can also reduce human harm, effectively reduce muscle damage
以倒傳遞類神經網路演算法預測電力消費量 －以台灣地區為例;Prediction of Electric Power Consumption in Taiwan by Back Propagation Neural Network
No full text[[abstract]]能源一直以來都是世界各國積極解決的主要問題，能源危機是未來各國都將面對的難題，台灣四面環海天然資源缺乏，有很多的能源必須由進口獲得，能源也將是台灣急需積極投入的戰場。電力是現代社會不可或缺的能源之一，多數資源用來產生電力，近年綠能產業的發展，解決了許多小區域的電力補償，但許多大城市的電力耗損及供需不均所導致的能源浪費還是存在，因此電力的配送、儲能轉換及供需調節等依然扮演重要的腳色。就本研究以電力消費的角度反觀與負載間存在的差異，運用各類型用電因子及負載以類神經網路進行電力消費預測，並從中分析各組合的預測值與實際電力消費間的誤差，了解其可能影響的用電行為。本論文運用倒傳遞類神經網路作為訓練架構，將各類用電因子分類及組合作為訓練參數，以3項主要用電因子，配合其他參考因子進行預測，所獲得誤差最低之變數組合列入主要用電因子，再搭配其他參考因子進行預測，直到獲得最佳變數組合，其中以平均溫度、平均相對溼度、平均負載、國內能源總消費量、平均日照時數及石油消費量組合獲得平均絕對百分比誤差(MAPE)1.90%為最佳預測準確度，並了解氣候變化及日照長短對於國人用電行為的改變有相當程度的影響，所改變的行為以石油原物料的使用及消費有關。
Energy crisis will be a major problem for countries around the world in the future. The lack of resources has become an important issue for Taiwan. Taiwan will activly invest in seanding energy issues.Electricity is one of the indispensable energy sources of modern society. Most energy is used to generate electricity. Green energy industry in recent years solve the power compensation of many small areas. But many cities still have the energy waste and the demand uneven supply. So the power distribution, energy storage conversion and supply and demand regulation still plays an important role.This subject studied discrepancy between the electricity consumption and power load. This study used electricity consumption forecast by various types of power factor and load by Artificial Neural Network (ANN),and also analyzed discrepancy between predictive value and actual condition.This subject also found out the behavior of electrical using(behavior).We used the Back Propagation Neural Network (BPNN) to prediction by power consumption factor. We categorizied the electrical factors. And we used three main electrical factors to train BPNN with other reference factors. The best combination matched again to other reference factors to form 4 inputs, 5 inputs, 6 inputs and 7 inputs. Final we get a conclusion that the average temperature, average relative humidity, average load, total domestic energy consumption, average sunshine hours and oil consumption are the best combination for electricity consumption. The Mean Absolute Percent Error is 1.90%
筆記型電腦機構設計專家系統研究;The Study for An Expert System of Notebook Structure Design
No full text[[abstract]]本文為機構設計專家系統之研究，主要宗旨在於將個人多年的電子產品之機構設計、電腦模擬、實務問題分析經驗，研究整理歸納出一些設計原則，產品設計知識主要由書籍之基本知?外，大多由資深工程師之經驗傳授，但隨著工程師?職或退休，使得公司之知?難以傳承，特別現在科技業都有大退潮，新進人員之專業知?將產生斷層現象。 有效的將設計經驗和知?有效的保存及?用，應將產品之設計知?作有效之知?化，因此建?一套完整之知?管?專家系統才可解決問題，並可使產品設計過程中，將工作上之瑣碎點滴，有系統、有邏輯地整理，從技術層次昇華至學術層次，提供予相關工作者，可快速培養新進機構設計工程人員，或是後續研究者之參考。
This paper is the research of the expert system for mechanism design, and purpose is to summarize some design principles with my many years of professional experience in mechanical design, computer simulation, and practical problem analysis for electronic product. Product design knowledge is mainly from books, and mostly through experience transmission and technology leadership by senior engineers. But the company’s knowledge is difficult to inherit when engineers leave or retire. Especially now the technology industry has a lot of leaving, the new staff will happen technology or knowledge faulting phenomenon.Effective preservation and use of design experience and knowledge, we should design products for effective knowledge of knowledge. Hence, the establishment of a complete set of knowledge management expert system can solve the problems, and systematic and logically organize the work of the trivial matters in the product design process. From the technical level to the academic level, and provided to the relevant workers, can quickly develop new institutional design engineering staff, or let researchers reference use in the future
硬體效能改善具有最大概似增強功能之平行化多棵樹軟式輸出檢測器;Hardware Improvement for the Soft-Output MIMO Detection with Parallel Tree Traversals and ML Enhancement
No full text[[abstract]]自從多天線多輸入多輸出 (Multiple Input Multiple Output, MIMO) 技術發展成熟，以及對於 throughput rate 的需求越來越高，也相對的讓天線增多和調變方式的密度提高，使得接收機端的檢測器越來越複雜。而在檢測器當中必須先進行前置處理，將通道矩陣進行 QR 分解 (QR Decomposition) ，方便檢測器來還原訊號；另外，檢測器可以分為2種類型：硬式輸出檢測 (Hard-Output) 以及軟式輸出檢測 (Soft-Output) ，而軟式輸出檢測的複雜度稍微高了一些，但卻可以提供給解碼器對數相似比 (Log Likelihood Ratio, LLR) 的資訊，進而使得在相同系統條件下，達到較低的錯誤率，也就是說系統效能會比較好。本論文考慮在 4×4 的空間多工 (Space Division Multiplexing, SDM) MIMO 系統下，調變方式使用 64 QAM。前置處理為 LORD (Layered ORthogonal lattice Detector) 演算法，並且為了方便時序的控制，在輸入通道矩陣與單位矩陣時兩者之間多空下一個 Clock cycle ，然後產生平行化多棵樹的 Q 和 R 矩陣提供給檢測器。檢測器使用 ORVD (Orthogonal Real Value Decomposition) 將複數訊號模型轉換成實數訊號模型，使得 R 矩陣具有平行處理的特性，加快處理的時間。在樹狀搜尋方式使用 LUT (Lookup Table) Modified FSD (Fixed Sphere Decoder) 演算法，此種方式只在實數訊號模型的最上面2層用 LUT 來選擇要展開的星座點，其他層則是只找最接近點，來降低系統的複雜度，並且因為使用了 LORD 演算法以及 multiple bit flipping，使得在計算 LLR 數值時不會有 bit vacancy 的問題產生。在後端 bit LLR 計算使用 ML enhancement 的方式，進一步降低錯誤率來提升系統的效能。在硬體實現的部分，我們使用 TSMC 90nm CMOS 製程並且以 Synopsys Design Compiler 進行合成 (Synthesis) ， Cadence SOC Encounter 進行佈局繞線 (Place & Route) ，最大操作頻率為 250MHz ，吞吐量 (throughput) 可以達到 1Gbps。
As the multiple input multiple output (MIMO) techniques develop, the use of large number of antennas and high modulation schemes is able provide high throughput-rate data communication. In the meantime, the computational complexity for the MIMO detector, especially the nearly optimal tree search detectors, also grows. The tree search MIMO detectors are divided into two categories: the hard-output detection and soft-output detection. Requiring higher computational complexity, the soft-output detector can provide bit likelihood ratios (LLRs) to the subsequent channel decoder to recover coded bits with lower error probability. In this thesis, we apply the LORD (Layered ORthogonal lattice Detector) algorithm to detect the 64-QAM modulated signals transmitted over the 4-by-4 space division multiplexing (SDM) MIMO system. The first step of the LORD detector is to compute the QR-decomposition (QRD) of multiple permuted channel matrices. To facilitate timing control due to matrix permutation, we insert a null signal (e.g., signal 0) between the input channel matrix and the identity matrix. The QRD output Q- and R-matrix pairs are permuted and are triangulated to generate the desired QRD matrix pairs. Next, Orthogonal Real Value Decomposition (ORVD) are used to convert the complex-valued signal model to the real-valued signal model. For the tree search, we use our proposed lookup table (LUT) modified fixed sphere decoder (FSD) algorithm. In our algorithm, we use LUT to for the root node to span child nodes at the top two layers. The nodes on other layers span only one child nodes. Also, the maximum likelihood (ML) enhancement technique is used to improve the quality of our bit LLR calculation. Under the TSMC 90nm CMOS process environment, we synthesize our design by the Synopsys Design Compiler, and, place-and-route by the Cadence SOC Encounter. While operating at frequency 250MHz, our design can reach detection throughput rate at 1 Gbps
團體輔導應用於具人際困擾的國中住宿生之行動研究;An action research of group counseling in accommodation interpersonal junior high school students.
No full text[[abstract]]本研究旨在透過情境分析，?探討團體輔導應用於具人際困擾的國中住宿生的成效，並藉由?動研究研擬輔導活動方案、記?實施?程、評鑑輔導方案之成效與?思，以達成團體輔導之目的。主要的研究問題如下：一、探討以團體輔導應用於具人際困擾的國中住宿生之情境分析與省思為何？二、設計以團體輔導應用於具人際困擾的國中住宿生之行動方案與省思的歷程為何？三、實施以團體輔導應用於具人際困擾的國中住宿生之行動方案與省思的歷程為何？四、評鑑以團體輔導應用於具人際困擾的國中住宿生之行動方案與省思的歷程為何？ 本研究的研究結論如下：一、從團體輔導應用於具人際困擾的國中住宿生的情境分析與省思中可發現，情境分析有助於研究者了解優勢條件與不利因素，並有利於行動方案的規劃。二、從設計團體輔導應用於具人際困擾的國中住宿生之行動方案與省思中發現，依據情境分析的結果確定人際團體輔導行動方案的目標，再規劃人際團體行動方案的活動設計與內容，顯示整個人際團體輔導行動方案的規劃與設計歷程足以達成團體目標，並適合國中住宿生增進社交技巧與人際互動。三、從實施團體輔導應用於具人際困擾的國中住宿生之行動方案與省思中發現，透過人際團體輔導的活動設計，有助於團體輔導的歷程發展，並能夠增進國中住宿生社交技巧的學習與良好的人際互動體驗，有助於達成團體目標與個人目標。四、從評鑑團體輔導應用於具人際困擾的國中住宿生之行動方案與省思中發現，團體領導效能確實能夠增進溫暖的團體氣氛與高度的團體凝聚力，適切的團體輔導方案設計有助於達成團體目標與個人目標，並提高成員的滿意度與改變，完整實現團體輔導行動方案的實施目的。關鍵字：團體輔導、人際困擾、國中住宿生、行動研究
AbstractThe purpose of this study is to explore the effectiveness of group counseling in the use of accommodation interpersonal junior high school students. And through action research to develope the counseling activities program, record the implementation process, evaluate the effectiveness and reflection of counseling programs to achieve group counseling.The main research questions are as follows:First, to explore the group counseling used in accommodation junior high school students with interpersonal distress in the context of analysis and reflection Second, to design the group counseling used in accommodation junior high school students with interpersonal distress of the action research and the reflection of the process.Third, to implement the group counseling used in accommodation junior high school students with interpersonal distress of the action research and the reflection of the processFourth, to evaluate the group counseling used in accommodation junior high school students with interpersonal distress of action research and the reflection of the process The conclusions of this study are as follows:First, from the group counseling used in accommodation junior high school students with interpersonal distress in the context of analysis and reflection can be found, situational analysis helps researchers understand the advantages and disadvantages, and conducive to the planning of action programsSecond, from the design of the group counseling used in accommodation junior high school students with interpersonal distress in the context of analysis and reflection can be found, determine the objectives of the group counseling program of action based on the results of situational analysis and then planning the activities of the interpersonal groups program design and content, show the planning and design process for the entire community-based counseling program is sufficient to achieve group goals, and suitable for accommodation junior high school students to enhance social skills and interpersonal interaction.Third, from the implement of the group counseling used in accommodation junior high school students with interpersonal distress of the action research and the reflection of the process can be found, through the activities of interpersonal groups helps the process development of group counseling and can improve the social skills and Interpersonal interaction of accommodation junior high school students to achieve group and personal goals.Fourth, from the evaluate of the group counseling used in accommodation junior high school students with interpersonal distress of action research and the reflection of the process can be found, group leadership performance can enhance the warmth of the group atmosphere and a high degree of group cohesion, appropriate group counseling program design helps to achieve group and personal goals, and improve the satisfaction and change of members, to fullfill the purposes of implementation group counseling action program.Key words: group counseling、 interpersonal distress、accommodation junior high school students、action researc
幼兒園教師進行融合教育的壓力困擾及因應策略之研究;The Study on Kindergarten Teachers Work with Inclusive Classroom
No full text[[abstract]]本研究旨在探究?位幼兒園教師進行融合教育的壓力困擾與因應策略的現況，以及教師的個人背景和經歷對教師進行融合教育的壓力困擾與因應策略是否有差異，並探討進行融合教育的壓力困擾與因應策略的情形。 以質性研究為研究方法，訪談研究?位學前融合班教師在面對融合班級時之調適歷程的壓力困擾與因應策略，所得之研究結果如下。 根據研究結果歸納以下幾點結論： 一、幼兒園融合班教師所面?之工作壓力與困擾 (一)教師缺乏特教專業經驗或知能，無法成功進行融合教育 (二)特殊幼兒家長與一般幼兒家長帶來的困擾 (三)班級經營的困難 (四)專業團隊及學校支援效果不彰 二、幼兒園融合班教師調適歷程之因應策略 (一)改變自身態度，規劃課程 (二)善用現有的資源提供融合助力 (三)建立?好的親師關係以達有效的親師合作 (四) 用心經營班級及學習環境 ，提供?好的環境支持 最後，根據上述研究結論，討論學前融合班教師之調適歷程，並提出相關建議。
The purpose of this study is to explore the status quo of stress and distress strategies for the integration of six kindergarten teachers，the teacher's personal background and the experience of the integration of teachers to the pressure of education and response strategies are different，And to explore the situation of the pressure of the inclusive education and response strategies Qualitative research as a research method ， this study investigates the adjustment processes of six preschool teachers work with inclusive classroom. The results of this study are summarized in the following: A. The preschool inclusive classroom teachers’ job stress include: （1） The teachers’ personal difficulties: The teachers have insufficient experience and knowledge about special education. The opportunities for advanced training and effectiveness of the training are limited. Without enough understanding of individualized education programs (IEP)， they consider implementation of IEP as difficult. （2）Difficulties caused by the parents：The parents may have incompatible education concepts and distrust the inclusive classroom. （3） Difficulties in class management： The preschool children who have special needs may have certain behavioral problems. The class is large but human resources are insufficient. （4） Ineffective support of professional and school teams：Teachers have trouble in cooperating with itinerant teachers. Government funds are limited, and human resources are insufficient. B. The coping strategies adopted by the preschool teachers in the adjustment process： （1） Adjustment of attitudes and to plan courses: The teachers adjust themselves to accept preschool children who have special needs and learn to adjust their emotions. （2） Utilization of existing resources: They exchange and share experiences with colleagues, make use of the support from professional teams and assistants, and seek resources on the Internet. （3） Building good parent-teacher relationships and get effective teacher’s cooperation: The teachers communicate and cooperate with parents and assist them to seek related support and resources. （4） Creating a good learning environment: They adjust courses according to the individual factors of children who have special needs, iron out biases to prevent labeling of these children, and make use of collaborative learning to help children have more peer interactions. Finally, the adjustment process of preschool inclusive classroom teachers was discussed, and some suggestions are also proposed on the basis of the research results
專利訴願案例之研究--以專利要件之進步性為中心 ;A Case Study of Patent Appeal,Non-obviousness of Patent Elements As the Center
No full text[[abstract]]由於我國專利制度不採創作保護主義，採審查主義，所以創作人欲受到專利權保護，必須依照創作內容，選擇適當的專利種類，備齊申請書、說明書、申請專利範圍和圖式，向專利專責機關提出申請，並經過程序和實體的審查，認為符合專利法之規定，始會依法授與專利權。其中有關發明或新型專利權的申請案或舉發撤銷案，最多和最具爭議者是該爭議案是否具有專利要件之進步性。對於此種爭議，因為涉及專利權的專有製造、銷售和使用該產品的巨大的商業利益，當事人大都會循行政救濟程序，依法提起訴願。本文爰以專利之進步性要件和訴願為研究的範圍。關鍵字：專利、進步性、訴願
ABSTRACT Because the patent system of our country does not adopt protectionism, if the inventor wants to have a patent, she/he must choose the appropriate patent type, prepare an application form, a description, an abstract, claim(s) and necessary drawing(s). And, the Taiwan Intellectual Property Office has to conduct a stipulated formality check and substantive examination in order to decide whether a patent shall be granted or not. Whether in examination of an application for an invention patent/ utility model patent, or for a petition for invalidation of an invention patent/ utility model patent, the most controversial requirement is deemed lack of non-obviousness of patent elements. For such controversies, because of the huge commercial interests resulting from the patent right to exclude other from exploiting, sales and use of the patented product, the parties will follow the administrative remedy to appeal. Therefore, the subject of this article is the non-obviousness of patent elements, and appeals relating thereto.Keywords: patent, non-obviousness, appeal
論扣押-以扣押程序定位及發還為核心;
No full text[[abstract]]由於修法之方向及現行實務運作之情形，導致扣押程序在刑事訴訟程序上並不受重視，連帶使扣押程序本然思維也有所偏差，此應係扣押與搜索做了過度之連結所致，亦成為了扣押在程序上遭到誤解之根源。民國90年修正併增訂刑事訴訟法第416條第2項準抗告之規定，明文規定搜索、扣押經撤銷後，法院得宣告不得作為證據，在程序上發生證據排除之效果，此項之增訂對扣押本質顯然係誤解。扣押之性質並非取證的問題，而係對既已取得之證據，為程序保全的措施作為，固然扣押亦有不合法的問題存在，惟不合法的效果並非同搜索般反應在證據資格上，亦即不合法扣押並不影響作為證據之用，當事人亦不得以不合法扣押，作為證據排除之理由。故搜索與扣押雖同對於證據有所作用，但一為證據取得，一為證據保全，具有時序上前後的關聯，但兩者並無充要關係，而兩者之屬性不同，所生之效應自當不同。因此，本論文企圖將扣押程序應然之面貌與範圍加以澄清，一併思考的過程中，從搜索脫逸出來討論。搜索後發現證據必然面臨到扣押之問題，故並非要將搜索與扣押強做切割，而僅係將扣押獨立出來做一程序上及效果上的討論。最後綜合本文見解，將各章所探討之問題，做出結論並提出具體修法建議，以供未來學說及實務之參考
智慧財產權國際民事爭端處理之研究;A Study on the Civil Dispute Resolutions of International Intellectual Property Rights
No full text[[abstract]] 向來關於智慧財產權(Intellectual Property Right)之保護，因屬地主義之影響，各國多將其效力限於國家領域內，然因國際經濟貿易與文化活動交流增加，科技日新月異，跨國智慧財產權之保護越加重要，國際智慧財產權糾紛亦日益增多。此外，隨著世界貿易組織(World Trade Organization )成立後世界共同市場的形成，各國以締結雙邊或多邊國際條約的方式加以保護智慧財產權也甚為常見，希藉此使各國對於智慧財產權之保護趨於一致，進而打破其屬地主義之藩籬。而為解決著作權地域性之問題，透過國際雙邊協定或多邊國際公約，促進國際社會重視著作權之保護則成為19世紀末以來之潮流，例如英國、法國、德國、比利時等十個國家，於1886年在瑞士伯恩簽訂保護文學藝術作品之《伯恩公約》(Berne Convention for the Protection of Literary and Artistic Works)；美國等五十個國家在聯合國教科文組織的主持下，於1952年在日內瓦制定《世界著作權公約》(Universal Copyright Convention)；在國際勞工組織之推動下，1960年在羅馬召開之鄰接權條約外交會議之後，成立《保護表演人、製作人、廣播機構之國際公約》(International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations)，簡稱為《羅馬公約》(Rome convention)；於1977年非洲智慧財產權組織十二個法語國家在中非首都制定《班吉協定》(Bangui Agreement)，成立跨國著作權法；1993年關稅暨貿易總協定所屬一百餘名會員國在烏拉圭回合談判，並於次年在摩洛哥簽署烏拉圭回合最終協議，其中《有關智慧財產權之協定》(Trade Related Aspect of Intellectual Property Rights)，該協定包含最低保護原則、國民待遇原則與最惠國待遇原則；聯合國所屬世界智慧財產權組織於1996年通過《世界智慧財產權組織著作權條約》(WIPO Copyright Treaty)和《世界智慧財產權組織表演及錄音物條約》(WIPO Performances And Phonograms Treaty)，同樣將國民待遇原則納入。這些多邊國際條約並非賦予著作權域外效力，而是透過國際保護條約中之國民待遇原則和自動保護原則，使著作權之法制全球化，進而使僅具屬地／域內效力之著作權得以受到他國之承認與保護。 惟國際條約之締結與參與，屬各國自主權力，且基於國內產業發展情形之不同及各方利益之角力下，各國對於智慧財產權之法制保護程度仍不一致，即目前國際間各國內國智慧財產權實體規範尚未盡相同，法律衝突問題於焉浮現。另我國涉外民事法律適用法於2010年5月26日大幅修正時，增訂第42條以處理國際智慧財產權準據法之選擇問題，並於2011年5月26日新法正式生效施行，然與各國立法相比較，新法處理問題之範圍不僅過於狹窄，所涵蓋的事件類型亦不明確，有無檢討及改進空間，殊值研究。另以目前我國法所承認之智慧財產權有著作權、商標權、專利權、積體電路佈局權、植物新品種權等等；而廣義的智慧財產權，尚包括商業名稱營業秘密、營業標記、不正競爭之防止與其他由精神活動所產生之權利，可知智慧財產權其領域範圍與內涵，實甚廣泛，欲以單一專論而兼論及之，誠屬不能。為此，本文擬以智慧財產權法領域中著作權、商標權、專利權等為主要研究範圍，相關篇幅並針對其他國際智慧財產權所涉領域與議題，綜合析述國際智慧財產權之爭端處理相關問題。 再者，與國際智慧財產權相關國際裁判管轄與法律適用問題牽涉亦廣，約略而言，各類型智慧財產爭議之國際裁判管轄基礎為何？裁判管轄權有無應如何決定？國際智慧財產權關係是否成立、有效？智慧財產權之讓與或授權規定？法律衝突應如何選定準據法？準據法之適用有何限制？等議題，均與智慧財產權之國際民事爭端處理問題相關。是以，本文除分析、比較各國就智慧財產權之管轄權及準據法選擇之學理論述與實務判決外，並就智慧財產權相關之國際組織、協議及公約加以介紹整理研究，嘗試就現有模式架構所產生之實務困難與理論缺失，提出拙見以對，期能供現行實務操作及日後修法之參考。
The protection of Intellectual Property Rights (IPRs) has been limited by the influence of regionalism, therefore the impact of the legal effect of IPRs is also limited to the national scope. However, due to the increase in international economic and trade activities and ever-changing technologies, as well as the disputes of transnational IPRs have been increasing, the protection of transnational IPRs has become more and more important. In addition, with the establishment of the formation of universal markets, the World Trade Organization, numerous countries also try to protect their IPRs by signing the bilateral or multilateral international treaties, and to achieve the goal of the uniform legal system of the protection of IPRs, then to break the territorial barriers of the legal effect of IPRs. But the right to sign and participate in the international treaties or not still belongs to the state sovereignty, meanwhile every nation will also consider about the development of its domestic industries and the interests of all involved parties. As such, the legal system of IPRs’ protection is still different among the countries so far, hence it leads to legal conflicts of international IPRs’ protection. At present, the IPRs recognized by our law system are copyright, trademark, patent, integrated circuit layout and new varieties of plants. A wide range of IPRs might also include the business names, trade secrets and marks, prevention of unfair competition and other rights originated from the activities of spirit creation. Therefore, we can see the scope and content of IPRs are very broad, this dissertation mainly focuses on the fields of copyright, patent and trademark to analyze and discuss. First, it’s the basic introduction of the rights, concepts, contents, types and nature of IPRs. Then discuss the causes and solutions of the conflict, the international jurisdiction, the rules of the choices of law, the recognition and enforcement of the judgments, the international arbitration of IPRs, the pro and cons and mechanisms of ADR system, then to introduce the important international organizations and treaties of the IPRs. Through the above introduction, analysis, discuss and the comparison of the academic articles and judgments of the international IPRs, the author tries to find the ways to solve the relating problems of the international IPRs disputes. Moreover, when the “Act Governing the Choice of Law in Civil Matters Involving Foreign Elements” was amended on May 26, 2010, Article 42 (hereafter refer to Article 42) was amended to deal with the issues of international intellectual property law, then it was effective on May 26, 2011. However, comparing to the national legislations, the scope and type of dealing with the international IPRs issues of Article 42 are not only too narrow, but also unclear. Therefore, at the end of this dissertation, the author also discusses about the practical and theoretical difficulties of international IPRs disputes we are facing, as well as how to explain and apply Article 42 to the cases, trying to find the solution accordingly and to propose the suggestions about the future amendment of Article 42
不動產移轉型態稅制之研究－以房地合一課稅為中心;A Study on the Tax System of Real Estate Transaction Types – a focus on Consolidated Housing and Land Taxes
No full text[[abstract]]為解決不動產交易分別就土地及房屋課徵土地增值稅及財產交易所得稅、公告現值及評定現值與房地市價之落差、公告現值調整之僵固性及房地售價比例不當安排等因素而產生違反租稅公平及量能原則之情事，我國自民國105年1月1日起施行房地合一課稅制度；惟於所得稅法及所得基本稅額條例之稅制整合後，個人若利用私法自治契約自由原則，將實質之不動產交易轉化為形式上之證券交易，因該交易標的物為證券而非不動產，故是類交易非屬房地合一稅課徵範圍。為防杜此一濫用私法自治契約自由原則而產生之租稅規避問題，短期而言，先由揭穿公司面紗原則，就如何防杜濫用公司法人格予以探討；再由實質課稅原則之運用，說明如何防杜稅捐規避。長期而言，為符合法律保留原則，並維持租稅安定性，仍應經由增（修）訂法律之程序，憑以規定人民納稅義務方為法治國家之根本。
In a real estate transaction, the house and the land associated were subject to Property Transaction Income Taxes and Land Value Increment Taxes. However, the summation of land’s Assessed Present Value and the house’s appraisal value is quite different to the real estate market value. Other critical issues in real estate transaction taxation include the adjustment of the Assessed Present Value is inflexible, and the assignment of the value proportion between the land and house could be purposely arranged in an inappropriate way. These difficulties may cause concerns in fairness and Ability to Pay principal in taxation. To counter these issues, the administration adopted the Consolidated Housing and Land Taxation since January 1, 2016.Nevertheless,after the integration of the Income Tax Act and the Basic Income Tax Act, individuals may exercise the autonomous principle of private law that could change a real estate transaction into a form of a security exchange. In this sense, the transaction objective is a security rather than a property. This transaction would not fall into the scope of Consolidated Housing and Land Taxes.To prevent tax-avoidance via the abuse of free-to-contract principle in autonomous Private law, firstly, this study recommends that the administration should adopt the piercing the corporate veil principal. It may reveal the ways to prevent the abuse legal entity status. Secondly, the administration should use the Principle of Substantive Taxation. This principle could prevent tax avoidance. In the long term, the administration should comply to principle of legal reservation and maintain taxation stability. The adoption of these principles can be achieved through the amendment / approval of related laws, to delineate citizens’ taxation obligation as a legal foundation of a constitutional nation