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Resisting Corporate Corruption: Practical Cases in Business Ethics from Enron Through Spacs

為了解決COVER Corporation的問題，作者 這樣論述：

Resisting Corporate Corruption teaches business ethics in a manner very different from the philosophical and legal frameworks that dominate graduate schools. The book offers twenty-six case studies and eight essays that cover a full range of business practice, controls and ethics issues. The essa

ys discuss the nature of sound financial controls, root causes of the Financial Crisis, contemporary ethics challenges like ’Fake it Till You Make It, ’ and the evolving nature of whistleblower protections. The cases are framed to instruct students in early identification of ethics problems and how

to work such issues within corporate organizations. They also provide would-be whistleblowers with instruction on the challenges they’d face, plus information on the legal protections, and outside supports available should they embark on that course. Some of the cases illustrate how ’The Young are t

he Most Vulnerable, ’ i.e. short service employees are most at risk of being sacrificed by an unethical firm. Other cases show the ethical dilemmas facing well-known CEOs and the alternatives they can employ to better combine ethical conduct and sound business strategy. Through these case studies, s

tudents should emerge with a practical toolkit that will help them to follow their moral compass. Finally, the cases provide an in depth look at how a corporation becomes progressively corrupted (Enron), how the Financial Crisis was rooted in ethical decay at institutions as diverse as Countrywide,

Goldman Sacks, Citigroup, and Moody’s, and at the ethical challenges that have emerged in the post-Crisis, post-Dodd-Frank environment at firms like TESLA, VW, Theranos and WeWork.

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以房養老與留房養老之法律分析 —以不動產信託機制之運用為中心

為了解決COVER Corporation的問題，作者黃緒宗 這樣論述：

超高齡社會已是不遠的現實，但因為來的太快，準備不足，台灣2020/12領取老年給付計有349萬人中有193萬人（55%）領取金額在10,000元以下，低於衛生福利部各縣市低收入戶最低審核標準12,102元（全國低收入戶110年計292,925人）。所幸台灣自有住宅率84.68%，高齡長者持有比率更高，因此不動產逆向抵押貸款對現金收入不足支應養老支出的高齡長者有相當的助益，但六都獨居老人持有宅數為498,697宅，但截至2021/Q3不動產逆向抵押貸款核貸總數為5,381件（承做比率1.08%），且新增件數在下滑，到底是什麼原因造成的？1999年921大地震後，營建署提高建築法規的耐震標準，但

是老房卻遲不更新，2020/Q2屋齡中位數29.84年較十年前老化6.5年，屋齡20年內的只有23.46%。921地震前核發使用執照、3樓以上有608,220棟，因老舊建築物更新非常緩慢，而依過往資料推估，台灣即將進入地震活躍期，老舊建築物的耐震能力堪虞。高齡長者持有住宅，在繳交二十年房屋貸款後，早成為老舊房屋，老人老宅是社會最需面對的老問題，如能同時推動，讓高齡長者能住生活更便利的新屋，社會也可減少地震受損的風險，如此兩全其美豈不更好。不過現行以房養老或留房養老政策對老舊建築物的更新卻是相互扞格，如：不動產逆向抵押貸款貸款期間若參與都市更新，視為貸款提前到期，貸款人必須還款，如此約定反而會拖

延房屋更新的進程。本文在比較美、日、韓、香港及新加坡等地的以房養老制度，以及國內都市更新及危老重建制度後，在借鑒國際經驗並針對國內特定需求，提出由政府撥款設置基金交由政府全資持股銀行提供以「銀行保證」來取得與美國HECM保險的相同效果，並藉由不動產信託來解決老宅更新與不動產逆向抵押貸款間相互扞格的矛盾。本文提出的方案不需要修改法律，因此可以早日施行，除可擴大以房養老的適用範圍，且可在不動產逆向抵押貸款貸款期間還能辦理都市更新或危老重建，同時解決老人老宅的老問題。

Advanced Coal Preparation and Beyond: Co2 Capture Conversion of Waste to Byproducts

為了解決COVER Corporation的問題，作者Kawatra, S. Komar 這樣論述：

Updating content from the author's 2001 book Coal Desulfurization, this new title focuses on CO2 sequestration and utilization. It includes information on the theory and practical approaches to CO2 capture and recent advances in the use of sequestered CO2. Capture approaches cover post-combustion sc

rubber options applicable to coal and other fuels and pre-combustion capture options specific to coal. Information on recent practical implementations at full scale power facilities around the world is included. The book's coverage of sequestration includes underground, oceanic, biological, and alte

rnative long-term CO2 storage methods. It also includes recent advances in utilizing CO2 for enhanced oil recovery, advances in storage with depleted oil and gas reservoirs and deep saline aquifers, and additional topics. The book also focuses on physical and chemical applications of captured CO2 of

varying purities. Topics include specific applications of pure CO2 and covers chemical conversion of CO2 to useful compounds such as methanol, formaldehyde, and oxalic acid. Aimed at researchers and industry professionals in chemical, environmental, and energy engineering, this book provides insigh

t and inspiration into making capturing CO2 not merely a response to regulatory pressure and climate change, but an inherently profitable and valuable venture. Dr. S. Komar Kawatra obtained an M.S. in Physics from the University of Poona, India and a PhD in Metallurgy from the University of Queens

land, Australia. At present he is a Professor of Chemical Engineering at Michigan Technological University (Michigan Tech). His research focuses on the optimization of mineral processing operations and reusing industrial wastes.His research experience includes work at the Bhabha Atomic Research Cent

er, Trombay, Bombay, India; Julius Kruttschnitt Mineral Research Centre, Brisbane, Australia; and Canada Centre for Mineral and Energy Technology, Ottawa; the National Energy Technology Laboratory, U.S.; the University of Alberta; and Michigan Tech.Dr. Kawatra has received several awards from the So

ciety for Mining, Metallurgy and Exploration including: the Distinguished Member Award, the Taggart Award, the Gaudin Award, and the Presidential Citation. He has also received the Robert H. Richards Award and the Frank F. Aplan Award from the American Institute of Mining, Metallurgy, and Petroleum

Engineers, the Michigan Tech Research Award and Graduate Student Mentor Award, the IEEE Certificate of Service, and the Michigan Association of Governing Boards Distinguished Faculty Member Award. He completed the Fulbright Scholarship Program in 2012.Dr. Kawatra has received several patents stemmin

g from his research. One notable patent is for the E-Iron Nugget Process (U.S. Patent No. 7,632,330), which produces iron using environmentally-benign reducing agents. This process was independently found to be commercially viable by Purdue University. Carbontec Energy Corporation recently formed E-

Iron International, LLC to construct a 300,000 tonnes/year plant in Burns Harbor, Indiana, which will sell to a U.S. market which currently imports 4MM tonnes/year of pig iron.Dr. Kawatra is Editor-in-Chief of the Journal of Mineral Processing and Extractive Metallurgy Review, published by Taylor an

d Francis.

塑膠熔接機之超音波暴露防護

為了解決COVER Corporation的問題，作者林宛宜 這樣論述：

人耳的聽覺範圍為 16 kHz-20k Hz，高於這個範圍就稱為超音波，其頻率高、波長短且具方向性，在傳播時能量會因被介質吸收而衰減。多數產品為了兼顧產品的美觀及防水性能，於組裝過程中會使用超音波塑膠熔接機將產品進行熔接。這類塑膠熔接機的熔接頻率約為20 kHz，幾近超出人耳可聽到的頻率範圍（20 Hz~20 kHz）。眾多研究顯示人體長時間處於高音量的超音波環境下，可能會導致耳鳴、心悸、頭昏、噁心等症狀，甚至可能發生聽力損傷。本實務實習之塑膠熔接機作業場所已有部分操作人員反映不適感，故期能藉由此機會，進行塑膠熔接機之超音波暴露探討，並試著提出有效消除或控制此暴露之措施。本研究使用Svan

912AE（Type 1 Sound Level Meter）噪音計在模擬之操作人員實際作業位置（約距離機器1 m，距地面1 m處）進行超音波量測，同時採用波蘭中央勞動保護研究所於2019年發表的超音波8小時暴露限值作為改善的判斷。並依據量測所得超音波暴露頻率特性，進行文獻探討及選擇適當的防護材料進行工程改善。完成改善工程後再使用同一部噪音計進行超音波暴露量測，以了解工程措施對於改善超音波暴露的成效。量測工程改善前操作人員於塑膠熔接機的超音波暴露，初步結果顯示在中心頻率為20 kHz之1/3八音度頻帶量測到的均能音量為93.3 dB，已超過波蘭所建議的職業暴露限值。經探討超音波防治相關文獻後，

考量到隔音效果、重量及成本等因素，本實務實習案規劃使用3 mm鋁板進行隔音罩製作，來達到降低操作人員暴露於超音波之目的。結果顯示，裝設鋁製隔音罩之後的塑膠熔接機作業時發出的超音波，在中心頻率為20 kHz之1/3八音度頻帶量測到的均能音量為76.5 dB，顯示工程改善後的超音波暴露均能音量已低於波蘭所建議的職業暴露限值中一般人員、妊娠婦女和青少年的超音波容許暴露標準。