Article 153, Paragraph 1, of the Constitution provides: "The state, in order to improve the livelihood of laborers and farmers and to improve their productive skill, shall enact laws and carry out policies for their protection." Article 154 of the Constitution further provides: "Capital and labor shall, in accordance with the principles of harmony and cooperation, promote productive enterprises. Conciliation and arbitration of disputes between capital and labor shall be prescribed by law." Under the above stated constitutional principles, the provincial government may enact necessary regulations to supplement the inadequacy of the statutes and regulations of the central government. The Enforcement Rules of the Factory Act are authorized by Article 76 of the Factory Act. Article 36, Paragraph 12, of the Enforcement Rules provides clearly that retirement, pension, dismissal with severance pay, and other welfare shall be included. Since the voluntary retirement provisions provided in the Regulations Governing the Retirement of the Factory Workers of Taiwan Province are to provide protection for workers after retirement, they are consistent with the constitutional policy of labor protection. They also promote the replacement of retiring workers, raise productivity, and encourage professional service, all of which benefit the management of the factory. This development conforms to the constitutional spirit of harmony and cooperation between capital and labor in order to promote productive enterprises. Accordingly, there is no problem of constitutional validity.