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A study on the Income Tax Act and the aging society —from the aspects of the elders’ healthy and economic security
No full text本篇論文探討之核心理念為，我國乃社會法治國，租稅國在面臨高齡化社會挑戰時，其所扮演之角色與功能，法治國要求在課徵租稅時劃下何等憲法界限，社會國理念又應如何貫徹與實現。接著，即以最能體現量能課稅原則之所得稅法為中心開展，聚焦至與老年者保障最首當其衝的健康及經濟二面向，對現行所得稅法相關規範進行檢討。
老年者健康面向，老年者醫療費用普遍較多，照護需求亦較高，在所得稅法上主要涉及醫藥費列舉扣除額。本文自量能平等原則、婚姻家庭保障、生存權、健康權及職業自由等加以檢視。特別是照護費用，其與醫藥費同為維繫生存、健康所必要者，本文認為除應透過擴張解釋或修法，允許付與各機構或雇用個人看護之照護費用扣除，仍應注重我國實際上由家庭親屬自行照護者最多，而應斟酌予以社會政策目的租稅優惠。司法院釋字第701 號解釋對醫藥費列舉扣除額規定作出部分違憲之宣告，當已對立法、行政機關敲起一記警鐘，帶來修法之契機。
老年者經濟面向，由於產業結構轉變、家庭功能弱化，老年經濟安全問題已難以仰賴個人、家庭解決。就此，本文分自「扶養替代」和「所得替代」二支線討論。扶養替代部分，主要呈現於老年者扶養親屬免稅額，係國家基於照顧老年者之社會政策目的，而以租稅優惠方式予以財務分擔。所得替代部分，本文先確立退休金課稅共通之特殊性，其乃經長期工作所積累者，並為供退休後之老年生活經濟所需，課稅上有必要為不同之處置。再將各退休金制度依其性質歸類，展開稅制之探討。在此基礎上，將整體老年經濟安全稅制置於量能原則、社會國原則及其他基本權保障要求下檢討之。本文認為現行規範大致上均符合量能原則及社會國原則之要求，惟退職所得應作出實質定義，軍公教人員退撫制度之退休金及非強制性企業退休金之課稅方式有必要再予檢討。
總而言之，稅法面對高齡化社會課題，不但必須持續堅守為基本權之守護者，更應展現為高齡者保障之積極促成者
Investigation of Ethylene/Norbornene Copolymerization Using Cationic Methylpalladium(Ⅱ) Catalysts with Amino-Pyridine Ligands
No full text一系列胺基-吡啶雙牙配位基(L)及其中性與陽離子鈀金屬錯合物(Pd(L)MeCl; [Pd(L)Me(MeCN)]BF4)，成功地被合成出來。藉由X光單晶繞射與NMR鑑定，可知平面四邊形的鈀金屬錯合物包含兩種結構異構物，分別是順式和反式異構物。在中性鈀金屬錯合物中，順式異構物的比例從24% (CLH-1b)至90% (CLH-1f)，此比例與配位基的電子效應有關，然而取代基立體效應顯著者，會驅使反式異構物比例增加；但在陽離子鈀金屬錯合物中，除了LH-2a (45%)和LH-2c (20%)之外，電子效應的影響使反式異構物成為主要產物。X 光單晶繞射得知平面四邊形的鈀金屬錯合物的五員環配位平面因N1(Py)-Pd-N2夾角較小(78.85o-81.47o) 造成呈現輕微變形。此外中性與陽離子鈀金屬錯合物中鈀與甲基的距離分別為2.012 Å~2.087 Å與2.008 Å~2.032 Å，同時甲基均會造成對位的胺基或吡啶與鈀金屬的鍵長增長，顯示甲基的反式影響大於氯與乙腈配基。
胺基-吡啶雙牙配位基鈀金屬錯合物可以進行乙烯與降冰片烯的共聚合反應，活性約在7×103 至1.4×104 g(COC)/mol Pd h範圍。所產生之白色固體的共聚物產物(Cyclo olefin copolymer; COC)則依催化劑不同，其GPC呈現單峰或是雙峰分佈，但主要部分的分子量約為105等級，而降冰片烯於COC中的含量為43-65 mol%。從13C NMR 光譜分析，產生的COC主要屬於亂排的交錯序列(alternating sequence)，小部分(3.8%-25%)為連續降冰片烯所造成diads或triads。藉由Fineman-Ross動力學分析得到的r1×r2=0.01 (r1=0.09 and r2=0.11; r1=kEE/kEN, r2=kNN/kNE)，說明連續移動插入相同的單體機會只有9~11%，進一步證明此系統產生的大部分為交錯序列。一般而言，共聚合反應活性與降冰片烯在共聚物中的含量相關，降冰片烯含量高者，活性較低；在同樣的單體比例(XNB=56.20%)，胺基取代為芳香族的鈀金屬中心提供較大的空間使降冰片烯移動插入機會增加，達到60 mol%含量。在一系列變因探討中，改變單體濃度可有效調節共聚物中的降冰片烯含量(39~62 mol%)；反應溶劑則對於共聚物的分子量分佈與活性有明顯影響。
進一步使用電噴灑游離質譜法(ESI-MS)探討胺基-吡啶雙牙配位基鈀金屬錯合物催化乙烯與降冰片烯共聚合反應之反應機制，顯示陽離子鈀金屬錯合物經由乙腈解離活化，與降冰片烯在加壓乙烯前，先進行聚合反應。從乙烯寡聚合反應的實驗中，發現乙烯單體與催化劑配位易發生β-氫消除反應(β-hydrogen elimination)，佐證在13C NMR 光譜分析中COC鏈結尾為乙烯基的現象。在ESI-MS光譜中，亦可發現同時新產生的Pd-H物種同樣可以進行催化反應。
經由低溫1H NMR分析鈀金屬錯合物的順式與反式結構異構物對於單體的反應性，顯示順式異構物對於乙烯與降冰片烯均有較高的反應活性。NOESY光譜鑑定得知乙烯與降冰片烯移動插入後的錯合物屬反式異構物，主因係推測乙腈在吡啶對位，而立體障礙大的碳鏈選擇與吡啶同邊可避開胺基上較大的立體障礙，使其結構達至穩定。1. Introduction 1
1-1. Development of polymer and copolymer 1
1-2. Historical development of ethylene and norbornene copolymers 2
1-2.1 Contribution of Metallocene-type catalyst 3
1-2.2 Contribution of non-Metallocene type catalyst 5
1-2.3 Contribution of cationic catalyst 8
1-2.4 Well performance catalyst in alternating E-NB copolymerization 11
1-2.5 Mechanism of alternating ethylene/norbornene copolymers 11
1-3. Design of palladium complexes catalyst bearing amino-pyridine ligands 14
1-3.1 Background of palladium complexes bearing bidetate lignads 14
1-3.2 C1 and C2-symmetry bidentate ligands used in alternating copolymerizations 15
1-3.3 Design of the Amino-pyridine ligands 17
1-4. Goal and experimental design of this manuscript 19
2. Catalyst design: synthesis and characterization of palladium complexes with amino-pyridine ligands 21
2-1. Synthesis of amino-pyridine ligands 21
2-2. Synthesis of natural and cationic palladium complexes 24
2-3. Coordination chemistry of amino-pyridine ligands 26
2-3.1 Isomer definition of natural palladium complexes 26
2-3.2 Isomer definition of cationic palladium complexes 32
2-3.3 Ratio of cis/trans isomer of neutral and cationic palladium complexes 34
2-4. Variable-temperature NMR studies on the fluxional behavior 37
2-4.1 Dynamic properties of the palladium complex NLH-1d 37
2-4.2 Dynamic properties of the Pd(Ⅱ) complexes bearing LH-1e and LH-2e ligands 45
2-5. Solid state structure 49
2-4.1 Neutral palladium complexes 49
2-4.2 Cationic palladium complexes 57
3. Reactivity in ethylene/norbornene copolymerization and microstructure characterization of copolymers 61
3-1. Composition and microstructure in ethylene/norbornene copolymers 61
3.1-1 Stereoregular alternating E-NB copolymers 61
3.1-2 Mechanism studies of ethylene/norbornene copolymerization 62
3.1-3 Synthesis procedure of E-NB copolymers 67
3-2. Investigation of the microstructure of ethylene/norbornene copolymers 67
3.2-1 Molecular weight analysis from GPC 67
3.2-2 NMR studies 69
3.2-3 Norbornene content in copolymer and its thermal properties 78
3-3. Ethylene/norbornene copolymerization promoted by the neutral palladium complexes 82
3.3-1 Ligands modification vs. E/NB copolymerization activity 87
3-4. Reaction conditions on ethylene/norbornene copolymerization 91
3-4.1 Variation in ethylene pressure 91
3-4.2 Effect of norbornene concentration 92
3-4.3 Effect of catalyst concentration 99
3-4.4 Effect of reaction temperature on catalyst performance 101
3-4.5 Effect of reaction time 103
3-4.6 Effect of dilution during polymerization 106
3-4.7 Effect of solvent used in E/NB copolymerization 108
3-4.8 Effect of additive in ethylene/norbornene copolymerization 110
3-5. Modeling of ethylene/norbornene copolymerization 113
3-5.1 Determination of E/NB reactivity ratios for neutral palladium complex 113
3.5-2 How does bimodal weight distribution occur? 118
3-5.3 Electrospray ionization tandem mass spectrometries as a tool for catalyst screening
124
4. Fundamental studies on the reactivity of norbornene and ethylene on methylpalladium(Ⅱ) compound 132
4-1. Kinetic study of norbornene insertion 132
4-1.1 Norbornene insertion studies with complex NLH-1b 132
4-1.2 Norbornene insertion studies with complex CLH-1b 132
4-1.3 Norbornene insertion studies with complex CLH-2a 136
4-1.4 Norbornene insertion studies at low temperature 138
4-2. Kinetic study of ethylene toward cationic palladium complex 142
4-2.1 Ethylene insertion studies with complex CLH-1b 142
4-2.2 Ethylene insertion studies with complex CLH-2a 145
5. Conclusions 150
6. Experimental section 154
6-1. Ligand and palladium complexes synthesis 154
6-2. Variable-temperature NMR experiments 178
6-3. Ethylene and norbornene copolymerization procedure 178
References 180
Appendix 18
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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