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勞資爭議調解結果影響因素之探討-以新北市爭議案件為例;An Analysis of Influential Factors on the Result of Labor Dispute Mediation:Cases in New Taipei City
No full text[[abstract]]我國的勞資爭議以個別的權利事項爭議為大多數，因此勞資爭議的調解為主要的處理爭議之方式，惟依據「勞資爭議處理法」之規定，而產生調解方式與調解地點之變異，及爭議標的本身的性質以及隨著調解者之個人特質與調解技巧之不同，這些因素都可能牽動到調解結果，也正是本研究所探索的。本研究透過13位受訪者，包含勞方、資方、調解者與主管機關，以及自105年7月至10月間針對不同形式調解之勞資雙方進行問卷調查，回收有效問卷200份，經統計分析後獲得以下發現：一、 當勞方提出調解之申請時，通常勞資雙方已產生信任危機，勞資關係亦產生嫌隙，所以爭議標的不會只有一項。二、 依據問卷之統計分析，調解方式之調解成功率存在差異，以民間團體指派調解人為最高、主管機關指派調解人次之、調解委員會為最低。三、 調解之爭議標的對調解結果產生不同程度之影響，以工資爭議調解成立機會最高，而調動爭議調解成立機會最低。四、 調解者之調解技巧會對調解結果產生影響，其中以注重勞資雙方關係或情誼對調解結果有顯著相關。
Most of labor disputes in Taiwan are those over individual worker’s rights and the method commonly used to resolve them is mediation. According to the Act for Settlement of Labor-Management Disputes, the disputants can select different forms and places for mediating. In the practice ofmediation, the nature of thedisputants’claims and themediator’s personal characteristics and his/ her mediation skills are also involved. This research explores the influence of these factors on the outcome of mediation, i.e. success or failure.This research collected data by conducting questionnaires and in- depth interview. Two hundred valid questionnaires were completed by the disputants both on the labor and management sides in different forms of mediation. Thirteen interviews were conducted betweenJuly and October 2016.Theinterviewees includeworkers, employers, andmediators in different mediation cases, and government officials in the competent authority.Throughanalyzing the data, this research has obtained the following findings:1. Whena worker filed a mediation application, themutual trust between the worker and his/her employer had damaged and a crack intheir relationship had appeared accordingly. As a result, there would be more than one claim of the dispute.2. The success rate of mediation varied when mediation formswere different. It was the highest whenmediators were appointed by the civil groups, the second highest whenmediators were appointed by the competent authority, and the lowest when the mediation conducted by a committee.3. The disputing matters concerned in the mediation affected the mediation outcomes to some extent. Mediating a dispute over wages was the most likely to be successful while mediating a dispute over thetransfer issue was the least likely to be successful.4. The mediator mediation skills will have an impact on the mediation results of labor dispute mediation, with a focus on labor relations or friendships on the mediation results are significantly related
一種適用於多用戶多路多重輸入輸出毫米波系統之高效能收發機設計;A High-performance Hybrid Transceiver Design for Multiuser Multi-stream Millimeter Wave MIMO System
No full text[[abstract]]毫米波通訊(millimeter-wave, mmWave)已被認為是下世代無線通訊的關鍵技術，但是由於毫米波通道有著高功率衰退的問題，因此需要使用大量的天線陣列來克服此問題。但由於射頻鏈造價昂貴，所以許多研究者使用混合射頻基頻系統架構來減少所使用的射頻鏈數量。而本論文對於多用戶多重輸入輸出(multiple-input-multiple-output, MIMO)毫米波系統，提出三個新式的混合射頻基頻收發機設計。以電腦模擬可以看到，本論文提出的收發機設計的總和傳輸率以及錯誤率可以達到接近使用全數位(Fully digital)系統架構下的總和傳輸率以及錯誤率。
Millimeter-wave (mmWave) has been considered the key technology for next-generation wireless communications. Due to the problem of high path loss in millimeter-wave channels, a large number of antenna arrays are needed to overcome this problem. However, due to the high cost of the RF chain, many researchers use the hybrid architecture to reduce the number of RF chains. In this thesis, we focus on multiuser multi-stream millimeter-wave MIMO system and propose three new hybrid transceiver designs. Simulation results show that our proposed hybrid transceiver designs can perform very close to its fully digital architecture counter part
空間調變多天線系統使用多根觸發傳送天線的低複雜度列舉偵測演算法硬體架構設計與實現;Hardware Design and Implementation of the Low Complexity List Detection Algorithm for the Spatial Modulation MIMO system with Multiple Active Transmit Antennas
No full text[[abstract]]在空間調變多天線(Spatial Modulation Multiple Input Multiple Output , SM-MIMO)系統下, 最佳的檢測器(detector)是最大相似度檢測器(maximum likelihood detector, MLD) , 但是MLD 有計算複雜度過高的問題, 在硬體實作上也不容易實現, 因此許多降低計算複雜度並且錯誤率表現能接近MLD 的演算法被研究出來。而由一般的SM 系統衍生出使用多根觸發天線傳送不同符元(symbol) 稱為空間調變使用多根觸發傳送天線(Multiple Active-Spatial Modulation, MA-SM) , 其中一種MA-SM 低複雜度的線性偵測法(Low complexity linear detection algorithm) 是分成兩部分進行估測, 第一部份先估計出L 組觸發天線的組合, 再利用估計出的天線組合來估測第二部分, 找到相對應的傳送符元(symbol) 。不像聯合偵測, 將觸發天線與傳送符元分開檢測的方式是犧牲性能的降低來達到低複雜度。在硬體實現的方面,設定的環境是在4 × 4多天線系統, 2根觸發天線(active antenna), 使用16-QAM 調變, 列舉的L值設為2 , 定點數的模擬結果假設13位元長度來用在提出的硬體架構上, 被提出的設計以Verilog HDL 程式來被撰寫, 並以Synoposis 的Design Compiler去做合成(synthesis) 。
In the spatial modulation multiple input multiple output (SM-MIMO) system, thebest detector is the maximum likelihood detector (MLD). But MLD has the problem of high computational complexity and is not easily implemented by hardware architecture. Therefore many detection algorithms that are of low computational complexity and error rate performance close to theMLD are studied. Extension of the conventional SM-MIMO system to use multiple active transmit antenna for transmitting different symbols is called multiple active-spatial modulation (MA-SM). Low complexity linear detection algorithm of MA-SM signals are comprised of two steps. In the first step, estimation of the L groups of active antennas is performed; and, detection of the transmitsymbols from the estimated groups of active antennas is performed in the second step. Unlike the joint detection, such separate detection of the active antennas and transmit symbols is of low complexity at the expense of performance degradation. For the hardware implementation, a 4-by-4 MIMO system with two active antennas transmitting 16-QAM signals is considered. The number of groups L is set to 2. The fixed point simulation results suggest that word length of the proposed architecture is 13 bits. The proposed design is described by Verilog HDL and synthesized by Synoposis Design Compiler
越南地雷風險教育的影響之廣南省案例研究;The Effects of Mine Risk Education (MRE) Program in Viet Nam: A Case in Quang Nam Province
No full text[[abstract]]如今，世界上有許多受到地雷及未爆彈(UXO)威脅的國家，那些群體忽視了這些戰爭遺留下來的爆裂物(ERW)的警告。地雷風險教育計畫(MRE)正日益成為戰後區域在防雷意識領域上有效的健康教育和促進變革的根本。根據聯合國的說法，地雷風險教育計畫(MRE)意指一些透過提高意識和促進行為的改變以降低由地雷或未爆彈(UXO)所造成的傷害的教育活動，包括公共的資訊傳播、教育和培訓以及社區除雷行動的聯繫。本研究首先會先描繪地雷風險教育計畫(MRE)的實證研究，它是根據從1975年至今在越南戰爭地區以及廣南省的戰爭地區實施地雷風險教育計畫(MRE)的過程中，所收集到的數據來進行的研究。其次，許多有關衛生教育的文獻和地雷風險教育計劃經驗的出版物，需要透過一些以社會、經濟和政治局勢為基礎的新方法以及解決方案，來改變或提升地雷風險教育計畫(MRE)的實踐。第三，研究人員指出了一些關於風險計劃產生的結果與影響的新發現，並將地雷風險教育計畫(MRE)的整合納入學校研究所的課程中。最後，研究者根據此計畫得到的結果和經驗，提出了一些解決方案，以提高地雷風險教育計畫(MRE)的效用以及品質的方法。
In post-conflict settings, landmine and unexploded ordnance (UXO) constitute a public health hazard. In Vietnam, forty two years after the conflict has ended, people continue to be injured by the remaining of explosive remnants of war (ERW), as a resulting in long term disability, psychological sequel, and death. Mine risk education (MRE) program has become a fundamental key for effective health education and promotion in the field of mine awareness. MRE included public information dissemination, education and training and community mine action liaison in the battle area after the war. This study was adopted a mixed methods research approach which consisted of non-participant observation, survey, and in-depth interview. The findings from this study indicated both of the organization and individual levels have many positive effects and impacts. On organization level, the findings found that the MRE program was timely and satisfy the community needs in terms of reducing the threats from landmine and UXO. The finding of the study also revealed that the coordination between the MRE organization and Inter-Agency Coordination Group on Mine Action (IACG-MA) greatly supported MRE activities and initiatives within United Nations (UN) system. Meanwhile, the study indicated in terms of the impact of the MRE which based on coverage and scale perspective through how many individuals receiving the MRE training as well as coverage of risk education at contaminated areas. In addition to organization aspects, the MRE program has impacted on individual level. Both of the adults and children have remarkably gained the knowledge and the positive attitude. The questionnaire regarding the knowledge of MRE was surveyed in one of the most UXO contaminated district in Quang Nam province. In research area, 53 adults (28 teachers and 25 non-teachers) and 184 children were surveyed by KAPB; 18 participants included government state officer, village leader, international NGOs staff, landmine survivor, teachers and student who were interviewed by in-depth interview. The result of the survey noted that the major damage of UXO to human being included death and casualty. Key of risk behavior for local people consisted of tampering, fire, moving, and throwing landmine and UXO. However, the finding of KAPB illustrated that 7.2% of both teacher and non-teacher did not know the reason why a UXO exploded and 1.5% agreed that they should take the UXO and throw it away. The result showed that 1.1% of children respondents did not know how to protect themselves from landmine and UXO accident. As a result, the study indicated a need so as to integrate the MRE into the curriculum and encourage stakeholders in order to improve the effects and enhance the quality of MRE programs
耕地三七五減租條例收回自耕法律問題之研析;
No full text[[abstract]]「三七五減租」之政策施行旨在重新建構耕地出租人與承租人之租佃關係，俾達合理分配農業資源並進一步奠定國家經濟發展方向，實施成果帶來正、負面效益。正面效益，係指佃農租金負擔減輕，故能安心投入產出，使佃農生活改善。負面影響，對於地主來說，他的土地變成三七五土地，代表之意義則是土地所有權消失殆盡了，並認當時係政府利用強權剝奪其權益之迫害，致今日這般情狀。 民國40年公布之「耕地三七五減租條例」，係為訂定三七五租約之法律依據。減租條例規定租期不得少於6年，租約屆滿時，出租人收回自耕僅規定於第19條。減租條例實行30餘年後，於72年修正公布增加第19條第2項，出租人為擴大家庭經營規模，得收回與其自耕地同一或鄰近地段內之耕地自耕。 上述規定於租約屆滿時，出租人欲收回自耕者，規定於第19條，即出租人可依：一、所有收益不足以維持一家生活；二、擴大家庭農場經營規模收回自耕。依第一項收回自耕者，出租人須符合能自任耕作、所有收益不足以維持一家生活、出租人收回耕地不致使承租人失其家庭生活依據等要件。依第二項收回自耕者，出租人亦須符合能自任耕作、出租人收回耕地不致使承租人失其家庭生活依據、擴大家庭農場經營規模、自耕地同一或鄰近地段之耕地等要件。 上述收回自耕各要件，在行政機關審核標準及行政法院實務見解，仍存在諸多爭議，而於72年增訂出租人依擴大家庭農場經營規模收回自耕者，須準用第17條第2項規定補償承租人之規定，亦存爭端，因此，本文藉由相關文獻、判決等重新建構出、承租人間爭議及行政機關審核標準，提出可行、有效之解決方式，盼消弭出、承租人於租約屆滿，有關租約收回自耕及續訂所引發之爭議
探討BOT契約爭議處理;
No full text[[abstract]]近年來我國財政日益困窘，為減輕政府財政負擔，藉助民間參與公共建設，引進民間機構資金及增加營運效率，提升公共建設經營品質，遂使民間參與公共事務形成重要政策，而其中BOT是民間參與公共建設之方式，包括臺灣南北高速鐵路、高雄捷運、臺北港貨櫃儲運中心、臺北101大樓及名間水力電廠均是BOT產物，然BOT案複雜性高及牽涉利益龐大，法規及契約尚未完備，爰BOT案常迭生爭議，而如何有效快速處理爭議不阻礙契約正常進行是BOT執行重要關鍵。本文以BOT履約執行階段爭議處理為研究範圍，並以BOT案影響仲裁協議效力契約條款與協調委員會運作為仲裁前置程序者為重點，藉由整理國內BOT案協調機制暨仲裁協議相關見解與文獻，先行探討我國BOT契約執行階段爭議處理機制，繼而分析仲裁協議類型、內容及要件，並類型化研析仲裁協議效力認定。再者，探討協調委員會之現況及問題，重點在協調委員會與仲裁協議之關係，且就實務?約範本之爭議處?條款及協調委員會組織章程探討，彙整出協調委員會作為仲裁前置程序所產生仲裁協議爭議類型。最後再輔以實例，從國內爭議實例彙整我國法院判決及仲裁判斷對於相關爭議協調委員會運作問題與仲裁協議法律效力之實務見解，尋求爭議問題之癥結所在，進而提出相關結論與建議，謀求合理BOT履約爭議處理機制，以期改善現?問題，俾能迅速使契約執行回歸常軌，並盼對學界與實務有所貢獻
美國低利潤有限責任公司法制之研究;A Study on the Legal System of Low-profit Limited Liability Company
No full text[[abstract]]低利潤有限責任公司(Low-profit Limited Liability Company)乃美國第一部社會企業特別立法形式，以佛蒙特州為首，具有結構彈性與社會任務優先的特點，對於美國社會企業之瞭解具有重大意義，故本文研究以此為中心，針對低利潤有限責任公司立法的遠因與近因、資金結構設計、法規內容以及制度的缺失加以討論與分析，並且比較美國「有限責任公司」與「股份有限公司」兩種立法模式之下，社會企業特別立法形式的優缺點。本文首先以社會企業概念為開端，聚焦於企業社會責任與社會企業的釐清，透過企業生命週期定向的檢驗，明白二者係「量變」到「質變」的更迭。隨後著眼於市場失靈與政府失靈，探討社會企業在志願失靈情況之因應，並分析傳統單一目的組織對社會企業之運作所生的問題，以及受任人義務(Fiduciary Duty)的變化。接續以佛蒙特州法制為本，比較分析各州低利潤有限責任公司制度之異同與資訊不透明的缺失，並提出其他特別立法形式交互參照。目前我國在社會企業立法討論上，大多聚焦於「公益公司」，本文嘗試從我國現有法制切入，探討何以如此的原因，並基於組織彈性與我國多屬中小企業之特性，認為我國將來在社會企業相關立法上，應可考量低利潤有限責任公司之特點，反映社會企業不同之需求，並且透過現有法制有限公司修改之可能面向的討論，審慎評估低利潤有限責任公司引進我國之可行性，以做為未來我國法制引進的借鏡
註銷欠稅之研究;A Study on Annulment Tax Arrears
No full text[[abstract]]財政收入乃政府為了國家發展配合政策目標，基於公權力依法向人民強制徵收稅捐而取得。註銷欠稅大部分規定於解釋函令，有關納稅者權利之事項，依稅捐法定主義，應以法律定之較為妥適。核課期間、徵收期間及執行期間是否屆滿，涉及得否註銷欠稅，政府不得再行徵收。徵收期間與執行期間歷經數次修法，納稅義務人對法之誤解，產生許多行政救濟爭訟案件，本文研究剖析多次修法後，稅捐案件之適用原則，期能增進納稅義務人對執行期間之瞭解，降低行政救濟案件，達成政府與人民徵納雙贏之局面。本文共分為五章，第一章緒論，包括問題意識、研究目的、研究方法與範圍、研究架構及預期成果。第二章註銷欠稅之類型，包括清算完結註銷欠稅、破產終結註銷欠稅、重整完成註銷欠稅、逾徵收期間且逾執行期間註銷欠稅、義務人死亡註銷欠稅及小額無法徵起註銷欠稅，進而提出註銷欠稅之修法建議。第三章核課期間、徵收期間、執行期間與註銷欠稅之關聯，主要介紹核課期間、徵收期間、執行期間之規範分析，以及核課期間、徵收期間、執行期間屆滿與註銷欠稅之關聯。第四章徵收期間與執行期間屆期註銷欠稅之探討，本章研究以100年至105年間之法務部行政執行署聲明異議決定書及法務部訴願決定書，分別針對96年3月5日前及96年3月5日後移送執行之案件，加以探討是否已逾徵收期間及逾執行期間，以及是否符合註銷欠稅之規定。第五章結論與建議，本章綜合前述各章之論述，針對註銷欠稅提出修法建議，現行註銷欠稅大部分規定於解釋函令，有關人民權利義務之事項，基於稅捐法定主義，應明文規定於法律較為妥適，期能透過本研究，以供日後修法之參考，並降低徵納雙方之爭議，使國家與人民均受益。
It is based on public authority that financial revenue is obtained by government compulsorily collecting from people according to law. The purpose of said conduct executed by government is to make the Country development cooperate with policy goal. Annulment tax arrears are mostly prescribed in interpretative letter or directive. As to the matters of taxpayers’ right, it is appropriate that they should be prescribed by law according to principle of taxation under the law. The expiration of periods for assessment, the period for tax collection and the period of execution relates to whether tax arrears are annulled and taxes not collected by government any more. The period for tax collection and the period of execution have experienced several times amendments. Taxpayers misunderstand the meaning of law, therefore the aforesaid circumstance results in many actions of administrative remedies. This text researches and analyzes the applicable principle of taxation case after several times amendments. We expect to promote taxpayers’ understanding for the period of execution, reducing the number of administrative remedies cases and achieve win-win situation for government and people. This text has been classified into five chapters. Chapter 1 : Introduction including problem consciousness, purpose of research, research method and scope, research frame and prospective results. Chapter 2 : Types of annulment tax arrears including annulment tax arrears after conclusion of liquidation, annulment tax arrears after completion of reorganization, annulment tax arrears due to delay the period for tax collection and delay the period of execution, annulment tax arrears due to taxpayer’s death and annulment tax arrears due to small tax amount under tax threshold, then suggesting amendment of annulment tax arrears. Chapter 3 : Relation among periods for assessment, the period for tax collection , the period of execution and annulment tax arrears. Mainly introducing regulation analysis for periods for assessment, the period for tax collection and the period of execution and relation between expiration of periods for assessment, the period for tax collection , the period of execution and annulment tax arrears. Chapter 4 : Discussion for annulment arrears due to expiration of the period for tax collection and the period of execution. The discussion of this chapter stems from petition of rejection for Administrative Enforcement Agency and the written decision on an administrative appeal for Ministry of Justice from 2011 to 2016 to aim at cases of referral enforcement before on March 5, 2007 and after March 5, 2007 respectively to thoroughly discuss whether exceeding the period for tax collection and the period of execution and whether conforming to regulation of annulment tax arrears. Chapter 5 : Conclusion and Suggestion. This chapter synthesizes discussions of the aforementioned chapters and focuses on annulment tax arrears to raise suggestion of law amendments. The current annulment tax arrears are mostly prescribed in interpretative letter and directive. As to the matters of taxpayers’ right, it is appropriate that they should be prescribed by law according to principle of taxation under the law. We expect the above contents shall be references for law amendments afterwards by this research and alleviate the disputes between government and taxpayers to benefit both the Country and people
股票信託孳息他益稅捐核課問題之研究;
No full text[[abstract]]由於近年社會經濟發展及財經知識普及之緣故，信託的觀?日漸從為國人所接受，且由於信託本身具備運作彈性靈活，財富之管?與保全、追求?潤、員工??、退休養?及社會公?等社會經濟功能 ，也因信託制度同時具有高?技術性、多樣性及彈性之特性，上市櫃公司具有龐大持股之股東，遂得利用信託制度，以其持股作為信託財產，將當年度所獲配現金股利藉由成立股票孳息他信託契約贈與子女，亦即所謂「本?自?、孳息他?」之信託契約，此乃肇因於我國贈與稅法係以推估價值，將信託利益之孳息部份提前預先課稅之基本架構，使人民得因此有效降低稅賦取得租稅規劃利益，依遺產及贈與稅法第十條之二明文規定應課徵贈與稅權利價值之估定標準，於成立本金自益、孳息他益之共益信託時，其贈與權利價值之計算為以信託之金額或信託財產之時價，減除贈與時信託財產之時價按信託成立時起至受益時止之期間，以郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算。觀其立法說明，係參照美國內地稅法第2511 條及日本相續稅法第4 條之立法例訂定，而為實現信託成立時課徵贈與稅，而以推計價值為課稅之基本架構，係在「權衡」與「取捨」稅捐法定主義、量能課稅原則、稽徵經濟原則‧‧‧等多項法律「原則」後，選擇「稽徵經濟原則」下，採「推估」贈與價值，捨「實際」贈與價，此部分頗有立法裁量之思想於其中。惟財政部對此種租稅規劃之方式，分別以台財稅字第09404509000 號函及台財稅字第1000000076610 號令，主張依實質課稅原則，予以補稅。 按憲法第19 條規定，人民有依法律納稅之義務，係指國家課人民以繳納稅捐之義務或給予人民減免稅捐之優惠時，應就租稅主體、客體、租稅客體對租稅主體之歸屬、稅基、稅率、納稅方法及納稅期間等租稅構成要件，以法律明文規定。主管機關本於法定職權就相關法律規定所為之闡釋，亦應秉持憲法原則及相關法律之立法意旨，遵守一般法律解釋方法而為之；如逾越法律解釋之範圍，而增加法律所無之租稅義務，則非憲法第十九條規定之租稅法律主義所許。而涉及租稅事項之法律，其解釋應本於租稅法律主義之精神，依各該法律之立法目的，衡酌經濟上之意義及實質課稅之公平原則為之。但財政部94?2月23日令與財政部100?5月6日?適用贈與稅與所得稅的課稅範圍不一致，何者妥適？財政部100?5月6日函更認定若委託人藉股東會、董事等會議資料知悉將分配盈餘後；或委託人對被投資公司之盈餘具有控制權，而簽訂之孳息他益信託契約，則顯係以信託形式贈與該部分孳息，其實與委任受託人領取孳息再贈與受益人之情形並無不同，而分別就是項成立信託行為課徵綜合所得稅及贈與稅，是否有違租稅法律主義，逸脫實質課稅原則之精神？是否與人民已據實申報後其信賴應受保障之信賴保護原則有違？103年5月份第2次庭長法官聯席會議決議後，實務上之判決如何認定此類爭議？就實務上判決之爭點以觀，此部分顯已成人民及稽徵機關對於是否屬於稅捐規劃及之爭執焦點。是以，本文欲從信託課稅理論、租稅法律主義、實質課稅原則等原則為出發點，就股票孳息他益信託課稅知法律問題做一討論；除就財政部台財稅字09404509000 號函、台財稅字第10000076610號函及最高行政法院103年度5月份第2次庭長法官聯席會議決議之內容法理加以探討外，亦將佐以於103年5月後，實務判決對此問題之認知及判斷，以便就此問題與稅捐法律之原理原則作一省思，期能有助於納稅人基本權益之提升，並於找出最適我國現況之平衡點