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The exceptions of the corporate entity doctrine: Starting from "piercing the corporate veil"
公司獨立法人格原則與有限責任原則可以說是現代各國公司法之基礎,有限責任原則更被認為係現代公司組織之最大特色,對經濟發展具有重大影響。然而,有限責任倘若遭致濫用,對公司之債權人之權益亦會有所伐害;因此,在英美法上,逐漸於判例法發展出揭開公司面紗原則,於事後修正有限責任濫用產生之不公平結果。然而,就美國法之學說理論以及判決累積而成的類型化要件來看,皆曾招致過於抽象、不夠明確,且欠缺一致之判斷標準,以及無法有效預測判決結果而易流於法官恣意等批評。雖然揭開公司面紗原則具有上述缺點,但不可否認的,其仍然對於因公司獨立法人格原則之適用以及有限責任之濫用所產生之風險失衡,提供了一個具體個案有效且必要之事後救濟。
除此之外,本文試圖從不同的角度去看待所謂之「跨越公司法人格界線」,而超越國內一般對其之討論僅侷限於揭開公司面紗原則之框架。因此,本文亦欲介紹其他同樣具有跨越公司法人格界線之想法的理論與制度。例如企業一體理論、反向揭開公司面紗原則、穿越投票、二重代位訴訟、帳冊直接查閱權以及忠實義務之擴張穿越等等。對此部份,本文將以美國法為主,並參酌該國之學說以及相關之案例進行討論。
最後,本文並就上開各該制度,以我國法之角度,針對我國法制現況以及實務見解,提出是否引進上開制度之淺見以及立法修正建議。The corporate entity doctrine and the principle of limited liability are the fundamentals of build up the modern type of company. The misusing of the above principles will do harm to the creditors of the company and accordingly the theory of piercing the corporate veil is developed in the west law to correct the unfair outcome caused ex post facto. However, the categorized conditions which stemmed from the cases and the theories of the United States are always regarded as abstract, unpredictable and without consistent standard. Although the theory of piercing the corporate veil is not good enough to overcome the said shortcomings, it still provides an effective way to solve the issue arising from the misusing of the corporate entity doctrine and the principle of limited liability.
Besides, this thesis tries to treat the issue-“The exceptions of the corporate entity doctrine”- in a way not limited to the framework as provided in other articles. Other systems with regard to “the exceptions of the corporate entity doctrine” will be included, such as the theory of enterprise liability, reverse veil piercing, pass-through voting, double derivative suit, pass-through execution of shareholders'' inspection rights and fiduciary duty, which will refer the doctrine and relevant cases from American for further discussion.
At last, this thesis will base on the said systems to make the suggestions that if it’s required to import or to legislate for such systems in Taiwan
Reproductive Health in High-tech Industrial Worker
自民國六十九年在新竹成立台灣第一個科學園區─新竹科學園區,台灣的工業發展,也由傳統的石化業轉型為高科技無塵室加工製造的半導體業及光電產業為主軸。而其製程不同於其他產業,需要於精密的環境控制中進行,無塵室是此光電產業的特色,因此又稱之為清潔工業。但其實,其無塵室嚴格監控的是溫度,濕度,空氣中的微粒。而所熟知,半導體工業是一化學密集性的現代工業,包括以矽為主的積體電路產業及以三五族(如Ca、As)及二六族(如Zn、Se)化合物為主的光電(opto-electronics)相關產業,而其生產過程中所使用的有機溶劑因其產業的高度競爭,多為商業機密,但有許多已使用於製程中的化學物已在動物實驗被證實含有致癌的毒性,而致癌性的物質通常也都伴隨有生殖毒性。於遺傳複製機制的揭密,使許多科學的研究對生殖危害的定義有新的認識。過去對半導體及光電相關產業,因職業暴露所引起的健康效應,有肺功能侷限性異常、呼吸道症狀及皮膚炎、白血球減少,以及與人體工程壓力有關的上肢肌肉骨骼症狀,進而到癌症發生率或死亡率,及員工的生殖危害的影響。目前對半導體光電產業生殖危害已有的評估研究,有半導體廠女性工作者的自然流產率、較長的期待懷孕時間,生育力下降及月經週期異常等影響,但隨著半導體產業已由七零年代發展至今,近三十年間,對其子代健康是否會有延續的影響,是亟待探討的議題。研究將探討高科技產業員工的可能生殖危害,以光電產業員工其子代健康狀況最為指標的追蹤研究,探討此產業中的男性員工及女性員工其子代的健康狀況,出生健康,是否有出生缺陷及重大疾病,來探討父母的職業環境暴露是否有生殖危害是否對下一代有健康影響的生殖危害。一部份將更進一步探討,光電產業─液晶螢幕顯示器(liquid crystal display)製造廠的職業暴露是否會影響女性員工的生殖內分泌,以分析該產業女性員工生理週期,並以女性員工的每天尿液中賀爾蒙代謝物─促濾泡成熟激素(follicle-stimulating, FSH),雌激素(estrogen)及黃體激素(progesterone)濃度作為指標,來評估女性生殖健康及生育能力是否受作業環境中的揮發性有機物值濃度的影響The semiconductor industry is one of the most important worldwide high-technology industries and growing rapidly, also the Liquid crystal display (LCD) manufacturing. Those high-tech industries use many organic chemical solvents in the fabrication process. Many chemical which were regularly used in the manufacturing have been reported or suspected to have reproductive toxicity. Although their reproductive toxicity has been evaluated in animal studies, the knowledge of the reproductive toxicity in humans is scant.ncreased risks of prolonged time to pregnancy and spontaneous abortion have been reported in the female workers of semiconductor industry. To our knowledge the potential risk of congenital malformations in the offspring of the workers in this industry has not been published yet. Thus, we conducted a linkage of registries from the Department of Health, Taiwan to explore this risk in the liveborn children of the workers in the semiconductor industry.he objective of the first part this study was to investigate whether female workers were at higher risk of any adverse birth outcome or death from congenital malformation. We obtained the employment information of workers in eight semiconductor companies from the Bureau of Labor Insurance, Taiwan. A total of 19,816 male and 27,610 female workers had been employed in these companies during 1980-2000. We identified liveborn children in the National Birth Registry and deaths from congenital malformations in the National Death Registry. We used multiple logistic analysis models to calculate odds ratios and their 95% confidence intervals.A total of 14,812 and 24,223 children were born to male and female workers, respectively. After controlling for maternal age and children’s sex and year of birth, increased risks of deaths with congenital malformations [adjusted odds ratio (OR), 3.26; and 95% ;confidence interval (CI), 1.12 to 9.44] and heart anomalies (OR, 4.15; 95% CI, 1.08 to 15.95) were found in the male workers who employed in the industry during the two month before conception. However, there were no significant findings in the female workers who employed during the three months before and after conception.e found evidence for a possible link between potential paternal preconceptional exposure and an increased risk of congenital malformations in the heart and circulatory system. The possible etiological hypothesis needs to be corroborated in the future.he objective of second part of the study was to determine the effect of organic solvents on menstrual cycle characteristics of female workers in LCD manufacturing by using questionnaire and daily urine metabolites of sex steroid hormones to obtain menstrual function data and assess the potential reproductive effect of occupational exposure in LCD manufacturing.he results of canister sampling analyzed showed that there were many chemical compounds with potentially reproductive effects in the fabrication area. The handheld VOC monitor showed that there were higher concentrations of total volatile organic compounds in panel and module areas than others. Female workers in panel (adjusted odds ratio = 7.68, 95% confidence interval = 1.51 to 39.15) and module areas (adjusted odds ratio = 8.38, 95% confidence interval = 1.72 to 40.95) and had higher risks of short menstrual cycles which have the length shorter than 24 days than those in array and office.areas.e found an increased risk of short menstrual cycles among the women working in panel and module processes. The conjecture of our study was that exposure to multiple organic solvents have substantial reproductive effects on premenopausal women.e found that the female workers in the module group had a significant increase of FSH and E1C in the early follicular phase E1C and PdG in periovulatory phase and FSH and E1C and PdG in luteal phase compared with those in panel and group.he multiple chemical exposures may diminish ovarian oocyte reserve or induced ovarian failure. shortening follicular phase leads to shortening menstrual cycle. Exposure to multiple organic solvents has substantial reproductive effects on premenopausal women.Abstract........................................1要.................................................3究目的與背景..........................................4究方法.................................................7一部份導體產業員工的生殖危害─子代健康健康效應分析...............................10二部份晶顯示器製造業員工的生殖危害─女性員工月經週期及生殖內分泌影響...................................................16論...................................................18錄件一ncreased Risk of Deaths with Congenital Anomalies in the Offspring ofale Semiconductor Workers件二ealth Risk in the Offspring of Female Semiconductor Workers件三ccupational Hazards to Menstrual Cycle in Female Workers of LCDanufacturing件四eproductive Endocrine Study in LCD Manufacturing件五工健康檢查問卷調查
Increased Risk of Death with Congenital Anomalies in the Offspring of Male Semiconductor Workers
Activation of cytokine expression occurs through the TNF alpha/NF-kappa B-mediated pathway in birnavirus-infected cells
Obstructive sleep apnea increases the risk of bladder pain syndrome/interstitial cystitis: A population-based matched-cohort study
Aims ;Previous studies indicated a possible association between bladder pain syndrome/interstitial cystitis (BPS/IC) and sleep disorders including sleep abnormalities with delayed onset of sleep, waking up before needed, and snoring. Nevertheless, no previous study has reported the association between obstructive sleep apnea (OSA) and BPS/IC. In this retrospective cohort study, we examined the risk of BPS/IC among subjects with OSA during a 3-year follow-up in Taiwan using a population-based dataset. ;Methods ;This study comprised 2,940 study subjects with OSA, and 29,400 randomly selected comparison subjects. We individually followed-up each sampled subject (n = 32,340) for a 3-year period to identify those subjects who subsequently received a diagnosis of BPS/IC. A Cox proportional hazards regression model was constructed to estimate the risk of subsequent BPS/IC following a diagnosis of OSA. ;Results ;Incidences of BPS/IC during the 3-year follow-up period were 13.61 (95% confidence interval [CI] = 7.37-23.13) and 3.60 (95% CI = 2.06-4.39) for subjects with and those without OSA, respectively. After adjusting for diabetes, hypertension, coronary heart disease, obesity, hyperlipidemia, chronic pelvic pain, irritable bowel syndrome, fibromyalgia, chronic fatigue syndrome, depression, panic disorder, migraines, sicca syndrome, allergies, endometriosis, asthma, tobacco use disorder, and alcohol abuse, the stratified Cox proportional hazards regressions revealed that the hazard ratio for BPS/IC among subjects with OSA was 3.71 (95% CI = 1.81-7.62, P < 0.001) that of comparison subjects. ;Conclusions ;This study provides epidemiological evidence of a link between OSA and a subsequent BPS/IC diagnosis. We suggest that clinical practitioners treating subjects with OSA be alert to urinary complaints in this population. Neurourol. Urodynam. 33:278-282, 2014. (c) 2013 Wiley Periodicals, Inc
Going Beyond Counting First Authors in Author Co-citation Analysis
The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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