【研究發展處訊】

發表期刊論文名單如下：

Ø 人社院社會工作學系 李孟蓉副教授

Ø 理學院化學系 王志傑教授

Ø 法學院法律學系 李志峰教授

Ø 法學院法律學系 陳清秀教授

Ø 商學院財務工程與精算數學系 黃孝慈助理教授

Ø 人社院社會工作學系李孟蓉副教授

論文名稱：Effects of the positive Interpersonal and life orientation training (PILOT) program among elementary school students in Taiwan

作者：李孟蓉

期刊名稱：Children and Youth Services Review(SSCI)

卷期數：155

頁碼(文獻號碼) ：107212

出版時間：2023.12

摘要：

This study aimed to investigate the intervention effects of the Positive Interpersonal and Life Orientation Training (PILOT) program on various positive psychological outcomes across two levels of intervention exposure. Most life skill-based intervention programs have been proven to be effective in preventing substance use behaviors and mental illness. However, the effects of these programs on positive psychological competence still needs to be explored. Additionally, the influence of intervention exposure on effectiveness has rarely been considered in most studies. Eight hundred and sixty-eight elementary school students participated in the PILOT program. Analysis of covariance and PROCESS were conducted to investigate the effects of PILOT on the outcome indicators. The results revealed that students exposed to high-level PILOT reported higher levels of resilience, psychological flourishing, substance resistance self-efficacy, cognitive reappraisal, lower levels of depressive symptoms, and internet addiction tendency than students in low-level PILOT in the post-test. The findings indicate that students with a low level of cognitive reappraisal and a high level of depressive symptoms can benefit more from PILOT. The effects of PILOT and their implications in helping students encounter the COVID-19 pandemic in an East Asian context and the influence of fidelity are discussed.

Ø 理學院化學系 王志傑教授

論文名稱：Structural Characterization and Solvent Vapor Sorption of Two Solvent-Dependent Zn(II) Supramolecular Architectures Based on a Flexible Tripodal Thioether-based Pyridyl Ligand and a Dicarboxylate-based Ligand

作者：王志傑

期刊名稱：CrystEngComm(SCI)

卷期數：25.2

頁碼(文獻號碼) ：290-298

出版時間：2023.01

摘要：

Two solvent-dependent 3D supramolecular architectures constructed by a doubly-interpenetrating layered 2D MOF of [Zn3(L1)2(L2)(Cl)4(CH3OH)2]·6CH3OH (1) and triply-interpenetrating 3D MOF of [Zn(L1)(L2)(H2O)]·2C2H5OH (2) (L1 = 1,3,5-tris(4-pyridylsulfanylmethyl)-2,4,6-trimethylbenzene and L2 = dianion of 2,5-dihydroxyterephthalic acid), were synthesized and structurally characterized using single-crystal X-ray diffraction method. In compound 1, there were two crystallographically independent Zn(II) ionswitha distorted octahedral and a distorted tetrahedral geometries, respectively. L1 acted as a bridge ligand with a tris-monodentate coordination connecting two Zn(II) (Zn(1) and Zn(2)) ions to form a one-dimensional (1D) polymeric chain, generating a [Zn2L12] metallocycle as the building unit. Adjacent chains were then connected via the bridge of Zn(II) and L2 with a bis-monodentate coordination mode to form a two dimensional (2D) layered MOF. Two 2D layers mutually interpenetrated via the L2 ligands penetrating into the [Zn2L12] metallocycle rings to generate a 2D doubly-interpenetrating network. In 2, the Zn(II) ion was six-coordinate bonded to three nitrogen donors of three L1 and three oxygen donors of two crystallographically independent L2 and one H2O molecule to form a distorted octahedral grometry. L1 acted as a bridge ligand with a tris-monodentate coordination connecting Zn(II) ions to forma 2D honeycomb-like layered framework. Adjacent 2D layers were mutually connected via the bridge of Zn(II) and L2 with a bis-monodentate coordination mode to form a three-dimensional (3D) MOF. The much larger intraframework spaces were then occupied by the other two 3D crystallographically identical networks but independent to form a 3D triply interpenetrating supramolecular architecture. The reversible solvent vapor ad-/desorption behaviors were investigated by cyclic de-/re-hydration TG analysis and the water vapor ad-/de-sorption isotherms of 1 and 2 were studied in detail.

Ø 法學院法律學系 李志峰教授

論文名稱：責任保險人之權利保留通知義務--以美國之責任保險法整編為核心

作者：李志峰

期刊名稱：東吳法律學報(TSSCI)

卷期數：35.4

頁碼(文獻號碼)：1-50

出版時間：2024.04

摘要：

現代保險制度強調誠信善意與公平交易，要求一方當事人不得為了獲得契約

上之利益而做出傷害他方當事人之行為。責任保險因涉及第三人，不同於一般保險，且保險人是否需負最後的補償責任，繫於被保險人與第三人之責任關係。因此，保險人與被保險人之利益並非總是一致，可能產生利益衝突，此時，應要求保險人將利益衝突之情況通知被保險人，使被保險人能瞭解賠案之情況，並就自己的利益為相關安排。課予保險人權利保留通知之義務，即屬平衡保險契約當事人地位之做法。本文以美國法制發展為重心，尤其著重在美國法律協會之責任保險法整編之相關規定，介紹及探討責任保險人權利保留通知制度之意義、性質與法律效果。最後，本文剖析我國現況與潛在缺失，參酌美國法之內涵，提出法規與條款之修正建議，期能成為主管機關與相關單位之參考。

Ø 法學院法律學系 陳清秀教授

論文名稱：所得稅法上之信託課稅-以綜合所得稅為中心

作者：陳清秀

期刊名稱：輔仁法學(TSSCI)

卷期數：67

頁碼(文獻號碼) ：239-341

出版時間：2024.06

摘要：

信託財產受益權之課稅，依實質課稅原則，原則上應採取信託導管理論進行課稅。至於受益人所得實現之時點，原則上可採取「所得發生時課稅原則」。例外情形，在公益信託或特定集團信託等情形，考量於所得發生時，實際上受益人無法真正享受該項受益所得，故應以實際分配受益時課稅。

信託財產之移轉及其所發生之收益之課稅，財政部函釋參考美國立法例，採取委託人是否繼續「控制支配信託財產（信託利益）」，作為信託利益實質移轉之判斷標準，採取實質課稅原則觀點，而非單純以信託契約成立生效時，作為判斷基準。在此考量受益人在信託契約成立生效後雖然享有信託利益，但因委託人對於信託利益仍保有控制權，可能隨時撤銷變更其信託受益人，導致在經濟上仍無法終局的、確定的享有信託利益，故不單純以法律形式為準，應可贊同。

又在受益人不特定或不存在之情形，可考慮採取信託實體理論進行課稅，但因信託財產或利益「分離課稅」結果，可降低稅負，但容易造成租稅規避，因此嗣後是否應有調整機制，值得探討。

在信託利益之移轉，是否構成無償給與或屬於有償交易，仍應依其原因基礎關係實質認定，現行所得稅法規定文義範圍過於廣泛，應予以目的性限縮，以符合實質課稅原則。

Ø 商學院財務工程與精算數學系 黃孝慈助理教授

論文名稱：Value-enhancing modeling of surrenders and lapses

作者：黃孝慈

期刊名稱：Insurance Mathematics and Economics(SCI)

卷期數：119

頁碼(文獻號碼)：48-63

出版時間：2024.11

摘要：

Voluntary terminations of life insurance policies mean customer churns that usually lead to losses. Accurate predictions of voluntary terminations facilitate churn management, the valuation of life insurance policies, and the (asset-liability) management of life insurers. We use real-world data with adequate explanatory variables to evaluate the performance of three machine learning methods relative to the performance of three statistical methods in predicting voluntary terminations. Moreover, we decompose voluntary terminations into surrenders and lapses and find that some factors used to predict surrenders differ from those used to predict lapses. Then, we establish a two-stage model for insurers to take cost-effective actions to reduce the propensities of surrenders and lapses. This model outperforms conventional ones in terms of the resulting NPV (net present value).

研究事務組提醒：教師如有最新發表於AHCI、SSCI、SCI、EI、TSSCI、THCI、「東吳大學外語學門獎勵名單」之期刊論文，歡迎將相關資訊e-mail至mylin@scu.edu.tw，研究發展處將會公告於校園頭條，以廣交流。

【文圖/研究事務組林洺瀠組員】