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投資ETF將面對的風險 投資ETF將面對的風險
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079002
劉青峰 劉青峰
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引用次数: 0
職務著作中關於有無約定著作人的爭議──最高法院111年度台上字第185號民事判決評析 職務著作中關於有無約定著作人的爭議──最高法院111年度台上字第185號民事判決評析
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079009
吳尚昆 吳尚昆
{"title":"職務著作中關於有無約定著作人的爭議──最高法院111年度台上字第185號民事判決評析","authors":"吳尚昆 吳尚昆","doi":"10.53106/252260962024070079009","DOIUrl":"https://doi.org/10.53106/252260962024070079009","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"43 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141715096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
臺灣ETF監管法律探討──以金融消費者保護法相關規定為例 臺灣ETF監管法律探討──以金融消費者保護法相關規定為例
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079004
許永展 許永展
{"title":"臺灣ETF監管法律探討──以金融消費者保護法相關規定為例","authors":"許永展 許永展","doi":"10.53106/252260962024070079004","DOIUrl":"https://doi.org/10.53106/252260962024070079004","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
鑑識會計與律師特質對證券交易法刑事判決之影響(一) 鑑識會計與律師特質對證券交易法刑事判決之影響(一)
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079007
吳光禾 吳光禾
{"title":"鑑識會計與律師特質對證券交易法刑事判決之影響(一)","authors":"吳光禾 吳光禾","doi":"10.53106/252260962024070079007","DOIUrl":"https://doi.org/10.53106/252260962024070079007","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"41 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141693679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
生成式AI與合理使用──從搜尋引擎先例看「紐約時報訴OpenAI案」 生成式AI與合理使用──從搜尋引擎先例看「紐約時報訴OpenAI案」
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079005
蔡億達 蔡億達
{"title":"生成式AI與合理使用──從搜尋引擎先例看「紐約時報訴OpenAI案」","authors":"蔡億達 蔡億達","doi":"10.53106/252260962024070079005","DOIUrl":"https://doi.org/10.53106/252260962024070079005","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"19 S3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141693806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
買受人遲延給付之遲延利息不屬於銷售額 買受人遲延給付之遲延利息不屬於銷售額
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079011
吳俊志 吳俊志
{"title":"買受人遲延給付之遲延利息不屬於銷售額","authors":"吳俊志 吳俊志","doi":"10.53106/252260962024070079011","DOIUrl":"https://doi.org/10.53106/252260962024070079011","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"39 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141693717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
審計新知──溫室氣體聲明之確信案件(I) 審計新知──溫室氣體聲明之確信案件(I)
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079008
賴柏錚 賴柏錚
{"title":"審計新知──溫室氣體聲明之確信案件(I)","authors":"賴柏錚 賴柏錚","doi":"10.53106/252260962024070079008","DOIUrl":"https://doi.org/10.53106/252260962024070079008","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"46 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141689983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
中國大陸對賭協議之履行引發的個人所得稅退稅問題 中國大陸對賭協議之履行引發的個人所得稅退稅問題
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079010
李俊明 李俊明
{"title":"中國大陸對賭協議之履行引發的個人所得稅退稅問題","authors":"李俊明 李俊明","doi":"10.53106/252260962024070079010","DOIUrl":"https://doi.org/10.53106/252260962024070079010","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
檢查人實務問題研究──以公司資料提供及檢查人報酬之給付為核心 檢查人實務問題研究──以公司資料提供及檢查人報酬之給付為核心
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079006
闕光威 闕光威
{"title":"檢查人實務問題研究──以公司資料提供及檢查人報酬之給付為核心","authors":"闕光威 闕光威","doi":"10.53106/252260962024070079006","DOIUrl":"https://doi.org/10.53106/252260962024070079006","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"10 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141698246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ETF配息要繳稅嗎？──境內居住者個人之股息及債息租稅徵免全覽 ETF配息要繳稅嗎？──境內居住者個人之股息及債息租稅徵免全覽
月旦會計實務研究
Pub Date : 2024-07-01 DOI: 10.53106/252260962024070079003
張曉芬 張曉芬
{"title":"ETF配息要繳稅嗎？──境內居住者個人之股息及債息租稅徵免全覽","authors":"張曉芬 張曉芬","doi":"10.53106/252260962024070079003","DOIUrl":"https://doi.org/10.53106/252260962024070079003","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":505941,"journal":{"name":"月旦會計實務研究","volume":"49 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141708690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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