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    親朋好友互相送禮7-11母親節蛋糕dm的旺季，但是大家一定都有遇過這個情形，就是收到自己完全不想要的伴手禮，這個時候媽媽可能會對著你說：「不要拆，那個沒有人會吃，再拿去送人好了！」竟然要送禮7-11母親節蛋糕dm，就不要送那種會令人感到困擾的伴手禮盒，這些禮盒的下場通常不是拿來轉送，不然就是放到壞掉，又或者是讓人邊吃邊罵髒話，這樣送7-11母親節蛋糕dm真的就失去「送禮」的意義了。正所謂「送禮就要送到心坎兒裡」，咱們會送禮(7-11母親節蛋糕dm)不就是希望可以獻上祝福的心，所以禮物當然也又用心挑選，對方才能感受到你滿滿的心意啊？以下推薦會讓親朋好友滿心歡喜的過年禮7-11母親節蛋糕dm，祝大家都有美好的一年。








母親節蛋糕推薦2017



▲新光三越站前店今起舉辦漫畫電影玩具展，展出蜘蛛人、鋼鐵人等等身模型。（圖／新光三越母親節禮物提供，以下同）

記者蔡惠如／台北報導

新光三越站前店今（1／18）起舉辦「電影超級偶像玩具展」，集結漫威、星際大戰等知名電影模型、珍藏手稿、漫畫公仔玩具等收藏，另還特別展出好萊塢電影原裝空運戲服，只要用手機加入LINE官方粉絲團即可免費入場。

學生們準備放寒假過春節了，新光三越台北站前也針對愛看電影的年輕族群，推出玩具展，會場以「電影」為主題，規劃5大展區，包括介紹故事起源的「英雄的誕生」、介紹英雄角色的「衝出華盛頓DC」、以及展示電影服裝的「漫威服裝秀」。

▲玩具收藏家周正渭，也在展覽內展出歷代超人公仔蒐藏。

以及電影《星際大戰》為內容的「勇闖星際銀河」，而最後在「台灣原創革命軍」展區，能讓參觀者藉著VR虛擬實境，體驗超現實的世界。

▲此外還有真正在電影中出現的戲服。母親節優惠住宿

「電影超級偶像玩具展」展期從今起至2／20止，只要出示已加入「新光三越台北站前店LINE官方粉絲團」畫面，即可免費入場。而在活動期間於展區內完整蒐集5枚任務章，便可至贈品處兌換B1美食街10元抵用券；憑於臉書或INSTAGRAM拍照打卡標記「#電影超級偶像玩具展」及「#卡滋爆米花」，也能免費兌換卡滋爆米花歡樂包。

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2017-01-2003:00

WARM WELCOME? Vice President Chen Chien-jen said that protesters should avoid the cold by sending representatives to Sunday’s meeting to discuss issuesBy Stacy Hsu / Staff reporterVice President Chen Chien-jen （陳建仁） yesterday unveiled details of the government’s draft pension reform plan, urging opponents to send representatives to a national affairs conference scheduled for Sunday.Speaking at an afternoon news conference at the Presidential Office, Chen said the draft was drawn up after 20 committee meetings, four regional forums and efforts to solicit opinions from all sectors of society.Chen said the draft plan aims to ensure that the nation’s various pension funds can be sustained for at least another generation, delaying estimations for bankruptcy of the Labor Insurance Fund by nine years to 2036, the public-school teachers’ pension fund by 12 years to 2043 and the Public Service Pension Fund by 14 years to 2044.“Our goal is to make sure that pension funds remain accessible generation after generation and be able to support insured people into their old age,” Chen said.Laying out several key elements of the proposed reforms, Chen said the controversy-dogged 18 percent preferential savings rate for retired public-sector employees taking monthly retirement payments would be lowered to 0 percent in three stages over six years.The saving rate is to be reduced every two years, falling to 9 percent, 6 percent and then 3 percent. It is to be 0 percent from the seventh year on.For those who take their pension as a lump sum, there are two proposed systems: Either the 9-6-3-0 process to reduce the interest rate as with monthly payments, or a separate plan of 12 percent for the first two years, 10 percent in years three and four, 8 percent in years five and six and 6 percent from year seven on.However, public servants whose monthly pension is below a specified floor — to be either NT$25,000 or NT$32,160 （US$791 or US$1,017） — are to retain the 18 percent preferential rate.Chen said that the government intends to cut the income replacement rate for public servants to “75 percent of two times a civil servant’s basic salary” and lower the rate by 1 percentage point each year until it is 60 percent of two times the basic salary.Under current pension plans, government employees receive pensions of up to 95 percent of their pre-retirement income, which is straining national coffers.To make pension funds more sustainable, the average used to determine payments is to be based on a longer timeframe. The proposal is for the average insured salary of the final 15 years of employment to be used to determine pensions, with that number to be reached by adding 12 months to the timeframe each year until the 15-year target is met.Also, the retirement age is to be increased to 65, except for professions of a special nature or those that involve dangerous activities, while the ceiling for labor insurance premiums paid by public servants, public-school teachers and private-sector workers is to be raised stepwise to 18 percent.Other highlights of the proposal include a scheme to allow employees to keep their work years when they switch jobs, including moves between the private sector and the public sector.“The money that is to be saved by lowering the income replacement rate for public servants and the cancelation of the 18 percent preferential rate will be put into the [Public Service Pension] Fund,” Chen said, adding that starting next year the government is to inject NT$20 billion into the Labor Insurance Fund annually.Minister Without Portfolio Lin Wan-i （林萬億）, who is deputy convener and executive director of the committee, said that as the nation has 13 different pension funds, the government plans two stages to reform such a complicated system.“We welcome various opinions at Sunday’s conference. They will be factored into the next stage,” Lin said.Asked to comment on a large-scale demonstration in front of the Presidential Office Building planned for Sunday by civil servants, Chen said that given falling temperatures, it would be better for opponents of the plans to send representatives to the conference, where their voices would be better heard.Additional reporting by CNA新聞來源：TAIPEI TIMES

中國時報【文╱呂雪彗、洪凱音整理】

李禮仲（國立台北商業大學連鎖加盟經營管理與法律研究中心執行長）: 政府在主導政策扮演很重要角色，難免會將手伸入，但到底是推手來幫忙，還是幫倒忙，這個議題很值得深入探討；以台新與彰銀的爭議來看，前後經歷陳水扁、馬英九、蔡英文三屆總統任期，執政黨換人、政策搖擺，很明顯的是已對台新造成損害，政府當然要負相當的責任，政策不確定性已影響老百姓、企業的權益。

政府在經濟上扮演興利、防弊、危機處理與維持公平競爭等4個重要角色，美國之所以成為最強資本市場，是因為建國時期就立定很多重要案例、法規，特別是美國憲法提及保護契約條款，簡言之，不論個人、法人財產都該受到保護，只要私人契約或與政府立定的契約，都一視同仁受保護。

政府的行政行為，就信賴原則來看，理應不溯及既往，除非像黨產這類例外案子，而政府與企業訂立契約前，應明訂什麼條件成立下可變更契約，若沒有事前講清楚、說明白，契約訂立下去就等於成立了；而台新案人民與政府產生信賴以後，政府政策搖擺、不斷地做更正，民眾對政府的信賴原則，會造成很大打擊。

世界銀行於2007年公告，最適合企業經營環境的國家，前3名依序為新加坡、紐西蘭、美國，而最適合企業經營的環境中，最重要的10項標準包括照顧員工、取得信賴、契約執行等，顯現契約執行是很重要的一環。

契約執行 企業經營重要標準

1992年高雄千層蛋糕外帶宣告台灣市場完全自由化，彰銀已經不太適用獨占性原則，政府不該再繼續介入彰銀的經營。台新彰銀案究竟是經營權或所有權的轉讓，法院要確定契約的內容。基於信賴保護原則，政府不應因為政策改變，造成私人企業權益受損。

彰銀案的契約履行，行政院可採取行政處理，或司法判決處理，如果法院處理，財政部及台新金法院二審判決出爐，若恢復契約主旨，雙方都不要再上訴。

如果行政處理也很好，可利用政黨輪替轉換，繼續履行與台新金契約，張盛和把董監席次變化，十五席中九席完全主導，監察人由審計委員會取代，由董事長主導經營權，如要變換，趁今年六月董監改選機會，只要財政部稍為不積極作為，台新即可獲得原來履約部分，至於股份台新金可透過市場機制處理，即使公股要釋股也會透過公開程序，沒有圖利的問題。

履行契約保護 經濟有明天

倘若台新金履行契約過程有意外，有保留條款的設計，可依約處理，而不是用政治性變化或政黨輪替改變契約的內容，如此有悖信賴保護原則，政府應扮演信賴原則的捍衛者，不宜自己球員兼裁判，對契約神聖予以挑戰。

契約原則若不保護，對國內及國外投資人影響很大，最近國際評比對台灣經商及投資環境看好度降低，對台灣投資信心動搖，主要講的是高鐵、台新彰銀案，及小巨蛋，期盼政府從台新金案履行契約的神聖及保護，讓投資環境變得更好，如此才能帶動就業，經濟才能發展有明天。
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