觀光產業為現在世界主要產業之一，稱之為「無煙囪產業」，因其汙染少且外部成本相較許多工業產業來的低，許多國家都致力於發展觀光業，投入許多政策吸引觀光客到訪。我國政府近年來也推動許多政策是針對外籍旅客觀光計畫。如民國92年的「觀光客倍增計畫」預期於2008年達成目標，於是在同年於「觀光發展條例」中增訂的「外籍旅客購物退稅」，外籍旅客購物退稅的實施更是發展觀光產業的重要措施之一，觀光產業在觀光較為發達的已開發國家中，都十分重視旅客購物退稅這項措施，臺灣政府於民國92年實施政策至今，經歷了幾次重大改制，本文致力於研究於民國100年7月實施的「現場小額退稅」措施，是否對來臺外籍旅客的消費行為有顯著影響，並對今年實施的新制退稅措施是否再次影響旅客消費意願作出預期。 本研究以外籍旅客國籍及其消費金額之追蹤資料進行迴歸分析，蒐集位於臺北市區的某特定營業人2009年8月至2015年12月的外籍旅客退稅資料，針對來自七個國家及地區的外籍遊客消費行為建立來臺觀光需求模型。以政府實施的「現場小額退稅」措施當作主要的政策變數，並選取幾個影響旅客需求的重要變數為控制變數，建立以旅客總消費量、平均消費量、特定營業人之營業額為因變數的三個模型，觀察政策變數及其他控制變數對於外籍旅客消費行為的影響。 以全體樣本實證結果發現，本政策變動對於旅客總消費量、商店之營業額均有顯著正向影響，對於旅客平均消費量也是正面的影響；本文也將七個國家及地區分別討論，以美國、日本及中國旅客對於政策效果的影響最為顯著且正向，其他國家雖不顯著但多為正向關係。顯見政策的推動確實有助於提升外籍旅客來臺及消費意願，對發展臺灣觀光旅遊產業是一項助益。 / According to UNWTO, tourism industry has experienced continuous growth and become one of the fastest growing economic sectors in the world. Many countries have committed themselves to developing tourism industry nowadays due to lower externality. Taiwanese government also has some implemented plans on tourism industry of which foreigners are allowed to apply for “VAT Refund”, hoping that the increase in international tourist may give the economy a boost. Our study has conducted an empirical analysis on the policy of On-Site Small Amount Tax Refund, which is mainly concentrated in panel data estimation. The purpose of this thesis is to find out the effect of this policy. First, we use Dummy variable as a main variable to capture the influence of the policy. Second, we introduce both the demand factors and the supply factors to explain tourism spending in Taiwan. The span of the data is from August 2009 to December 2015, using Tax Refund data of foreigners from 7 countries and districts. Our empirical analysis show that the Tax Refund policy has had significantly positive effect on both dependent variables, including total consumption and store revenue, especially these from U.S.A., Japan and China. These three countries show the strongest response to the dependent variables. It also shows that implementation of this Tax Refund policy really contributes to our tourism industry by increasing international tourism receipts of Taiwan.

近年來，印刷電路板(printed circuit board, PCB)產業在台灣蓬勃發展，對台灣經濟表現有相當重要的影響；與此同時，產業內各廠商卻因內外環境變異等因素，而面臨日益激烈的競爭壓力。本研究針對產業前段的生產工廠(PCB manufacturing)從管理面探討問題來源，發現各廠商所導入的管理系統(MRP、ERP、SCM等)均缺乏現場排程(shop floor scheduling)功能，因此造成排程結果不具可行性，連帶導致管理系統的績效也未如預期理想。 　　為解決該產業所面臨的現場排程問題，本研究透過個案訪談方式，對產業特性深入了解，歸類此類問題為排程領域中的流程型工廠排程問題(flow shop scheduling)。 　　在求解過程中，本研究以總延遲時間(total tardiness)最小化為目標，並以禁忌搜尋法(tabu search)作為最佳化過程的演算法。於理論探討後，本研究亦實際建置一套排程系統，並以來自個案工廠的訂單資料實際求解，以評估此系統績效。

本研究係為建構我國高中校長培育之雛型，研究內容涵蓋培育專業課程、師傅校長、現場實習及相關配套措施等。為建立研究架構，先進行文獻分析探討及歸納，並事先訪談學校教師、校長及教育行政主管機關人員以蒐集實務運作意見，經編製成調查問卷，以作為調查工具。以臺北市高中校長、主任、國中校長及教育行政主管機關人員計268人為問卷發放對象，問卷回收222份，回收率達82.84%。問卷回收後，採平均數、標準差、次數分配表及交叉表等方法進行統計分析及討論。謹將本研究獲致之結論臚列如下： 壹、校長培育制度規劃可採本研究建構之四項內涵規劃 貳、高中校長培育專業課程： 一、受試者知覺整體高中校長培育專業課程為需要程度。 二、高中校長培育專業課程以行政管理得分最高。 三、於校長培育專業課程前先行學員評估，據以規劃課程。 參、高中校長現場實習及師傅校長制度 一、於培育課程中期開始，每週安排校長實習課程。 二、校長應每週一天赴學校實習，為期一學期至一學年。 三、依學員意願分配至願意提供實習之學校實習，並經培育單位同意。 四、校長應在二所以上（含二所）不同特色（或程度）學校實習。 五、師傅校長甄選應由校長團體推薦優秀且適合之校長，並經教育主管機關認可。 六、師徒配對方式，以培育單位提供師傅校長名單供學員（實習校長）選擇，並獲師傅校長同意較為合適。 七、師傅校長與學員（實習校長）的配對以一對一形式為佳，於適當時機，增加各師傅校長及各實習校長彼此互動機會，以獲致團隊學習效果。 八、師傅校長參與方式，在培育課程中，每週應安排師傅校長授課時 間。 九、獎勵師傅校長輔導實習校長較佳方式係發給合理酬勞。 肆、校長培育相關配套措施 一、宜由地方教育主管機關所屬教師進修研習中心負責辦理高中校長培育制度。 二、應以資績評分（含學歷、服務年資等）、口試及筆試三項分數選育人員。 三、校長培育專業課程若以儲訓班方式辦理，應儲訓九週至十二週為宜。 四、校長培育專業課程若以修碩士班層級校長學分班辦理，應修畢32學分。 五、校長培育專業課程，應安排於假日及寒暑假期間實施。 六、校長培育時程，應為半年以上未滿一年。 七、校長培育經費應由教育主管機關提供學員部分補助。 八、完成培育課程可於參與校長遴選時加分或將其列為參與校長遴選之必要條件，最能提昇校長參與培育意願。 / The purpose of this study is mainly focused on establishing the preparation prototype of senior high school principals in Taiwan; and the contents of this study contained the professional preparation courses, mentor principals, field internship and related accompanying measures etc. In order to establish the structure of this study, the author first conducted the literature review and generalization, as well as interviewed school teachers and principals and education authority to collect the data of field management as the opinions, in addition, the author then organized and revised the collected data and opinions to make a questionnaire as the research tool of this study. Adopted senior high school principals, directors, junior high school principals and education authority, the total number of them is 268, as the target to distribute this questionnaire; the number of returned questionnaire is 222, and the returned rate is reached 82.8%. Furthermore, mean, standard deviation, frequency distribution and cross table etc. methods were used to statistically analyze and discuss on the returned questionnaire of this study. The obtained outcomes are shown as follows: I. The principal preparation system can be implemented based on the four areas constructed by this research: II. Professional preparation courses of senior high school principals: 1.The degree of needs of professional preparation courses of senior high school principals perceived by the subjects. 2.Administrative management is ranked the highest in the professional preparation courses of senior high school principals. 3.The evaluation of trainees should be conducted before the commencement of the principal preparation courses in accordance with which the course contents should be planed. III. Senior high school principal internship and mentor principal system 1.Internship courses should be arranged every week since the middle of the preparation courses. 2.The principal should spend one day per week as an intern in school for the period between one semester and one school year. 3.The trainee should be assigned as an intern to the school which he/she so chooses which should be approved by the education authority 4.The principal should be an intern in at least two schools (including) which have different features (or levels). 5.The selection of mentor principals should be made from outstanding principals who are recommended by the principals’ association and approved by the education authority. 6.The matching of the mentor and disciple should be made by the trainee (intern principal) who makes selection from the list of mentor principals provided by the preparation institution. 7.The matching of the mentor principal and trainee (intern principal) is preferred in the one-to-one form. If opportunities allow, the interaction between the mentor principal and disciple principal should be increased to achieve the results of group learning. 8.In terms of the mentor principal’s participation, lecture hours should be arranged for the mentor principal. 9.The better incentive to encourage the mentor principal to provide guidance for the disciple principal is the provision of reasonable remuneration. IV. The supporting measures for the principal preparation 1.Teachers’ training institutions under the local education authorities should be responsible for the implementation of the principal preparation system. 2.The trainees should be selected as per their seniority and performance scores (including education, years of service, etc), oral examination and written examination. 3.In the event that the professional preparation courses of principals are undertaken for the purpose of training future principals, the adequate length of preparation should be between 9 weeks and 12 weeks. 4.In the event that the professional preparation courses of principals are undertaken by way of the principal credit program at the level of master’s degree, the total credits required for graduation should be 32 credits. 5.The professional preparation courses of principals should be implemented during holidays and summer, winter vacations. 6.The length of the professional preparation courses of principals should be between half a year and one year. 7.The education authority should subsidize part of the expenses of the professional preparation courses of principals. 8.The completion of the preparation courses may be treated as bonus points in the selection of principals or set as the requirement for the participation in the selection of principals, which will motivate principals to participate in the training program.