With respect to the investment on cultural infrastructure, more attention has always been paid to the Northern than to the Southern area of Taiwan. The aim of this study is to examine the factors that led to the differences in development of the performing arts environments in Taipei and Kaohsiung by reviewing the historical background and analyze specific cultural statistics. The results show that there are indeed some disparities in the performing arts environments between Taipei and Kaohsiung. However, while the demands for upgrading the respective performing arts environments in Taipei and Kaohsiung both continue to exist, future sustainability of their operation is as important as the establishment of new hardware in order to create a better environment for cultivating a cultural creative industry in Taiwan.

本研究主要目的在探究知識翻新活動對小學生節能減碳概念理解的影響。以知識翻新理論 (knowledge building) 作為教學核心理念，並以知識論壇(Knowledge Forum，KF)─電腦支援協作學習工具─來輔助與紀錄學生的學習。研究方法採個案研究法，研究對象為台北市某國民小學五年級某班學生(N=34)，研究時程為一學年，課程以節能減碳為主題。資料來源包括：(1) 知識論壇上之想法討論與互動歷程；(2)知識論壇平台之溫室效應與節能減碳想法貼文；(3)節能減碳概念理解之測驗。資料分析包括：(1)以知識論壇的分析工具(Analytic Toolkit, 簡稱ATK)分析學生在平台上想法討論與互動的行為；(2)分析學生在平台上所發表的貼文內容之階段性發展，並將學生所討論的概念與環保署所提供的溫室效應與節能減碳國中教材進行比較，以檢測學生所提的概念之完整性與豐富度；(3)使用創造力概念的流暢性、變通性、獨創性、精密性等四個面向，檢驗學生共構的知識品質；(4)分析課程結束後所進行的節能減碳概念測驗，檢測學生在知識翻新活動下對節能減碳概念的理解。研究結果發現：(1)知識翻新教學有助於促進以「想法」為單位的學習與互動模式；(2)知識翻新的學習環境有助於學生共創豐富的知識；(3)在知識翻新的學習環境中，呈現學生的想法數量漸趨減少但品質漸趨提升的情況；(4)讓學生自己翻新知識以主動學習，相較於被動的學習方式，更有助於提升學生在科學學習上的成效。根據上述結論，本研究提出下列幾點建議：（1）教師應重視學生的想法；(2)教師應鼓勵以想法為中心的互動與學習；（3）教師應幫助學生發展創新知識的關鍵能力；(4) 教育相關單位在設計課程與測驗時，更應重視學生的深層理解；(5)教師在教學上應善加利用網路學習資源。 / The purpose of this research was to investigate the effects of knowledge building activities on elementary students’ concepts of energy saving and carbon reduction. Knowledge building pedagogy and Knowledge Forum (KF)─an computer-supported collaborative learning environment─was employed in this study to document the process of students’ idea generation and development. This study employed a case-study design. Participants were a class of fifth graders from an elementary school in Taipei (N=34). They participated in a natural science class for a year and the topic of inquiry was about energy saving and carbon reduction. Data sources included: (1) Students’ online discussion recorded in a KF database; (2) Student’s ideas about energy saving and carbon reduction; (3) Students’ final test about energy saving and carbon reduction. Data analysis include: (1) descriptive analysis using Analytic Toolkit (ATK) and Social Network Analysis to document students’ interactive processes online; (2) qualitative analysis on the content of notes posted in KF; (3) content analysis, using the four aspects of creativitiy--fluency, flexibility, originality, and elaboration--to examine the quality of ideas generated by students; (4) learning assessment using the final comprehension test to evaluate students’ level of understanding about energy saving and carbon reduction in knowledge building environment. The main findings were as follows: (1) Knowledge building instruction was found helpful for supporting students’ work with “ideas”; (2) Knowledge building environment was conducive to knowledge advancement; (3) In the process of knowledge building, it showed the number of ideas was decreasing but the quality of ideas was improved; (4) Knowledge building environment was helpful for students to enhance science learning. Building on the findings, this study made the following suggestions: (1) Teachers should value students’ ideas; (2) Teachers should encourage students to interact and work with ideas; (3) Teachers should help students develop capacity for creating new knowledge; (4) When designing instruction, it is essential to emphasize deeper understanding; (5) Teachers should make good use of the online learning resources.

隨著經濟全球化、分工化的趨勢下，我國企業為提升競爭力並獲取更高的利潤，逐漸將企業轉移至大陸。根據投審會的統計，台灣企業單一年度在大陸的核准投資金額已從初期1991年的1.74億美元，成長至2002年的67.23億美元，去年2010年更達到146.17億美元，中國大陸已取代美國成為台灣最大的對外投資地區。然而兩岸之間敏感的政治因素，政府對於投資大陸之上限、技術及資本市場一直存在相當之限制，使得台商為了規避相關法規之限制，掙脫「台資」身份投資中國大陸的枷鎖，紛紛以各種合法及不合法的管道突圍。 有鑑於違規投資大陸事件層出不窮，我國遂於2008年放寬投資大陸之相關規定，其中影響最鉅的為投資上限淨值，將其從40%改為60%。雖然限制條件放寬了，但是投資大陸上限仍舊存在，對於投資大陸需求較高的企業，為提高投資大陸的金額，可能會透過各種管道，其中包括盈餘管理之可能。 本研究即在探討我國相關法令中，對於企業投資中國大陸的限制存在那些限制，而企業為了規避這些限制可能採取那些手法，並以計算投資上限的淨值作為主要的研究標的，探討公司是否會進行淨值管理。本研究實證結果顯示，投資大陸比例接近其限額之企業，相較於投資大陸比例很低的企業，確實較有可能透過盈餘管理，以達到提高投資中國大陸限額的目的。 / With the tendency of global economic development and collaboration, it is necessary for our enterprises to transfer their operating center to China in order to promote competition and get more profit. According to the statistics by Investment Commission, the approve amount to invest in China from Taiwanese entrepreneurs in a year has increased from 0.174 billion in 1991 to 6.723 billion in 2002. In 2010, the amount is up to 14.617 billion. Mainland China has substituted for the US to become Taiwan’s major investment area. But the sensitive political issues between two sides of Taiwan Strait make Taiwan government establish many constraints, including the upper limit for investment in China, the technology and the capital market. To avoid the regulations of constraints and the “Taiwanese identity”, Taiwanese entrepreneurs use many legal and illegal ways to invest in China. Because illegal events about investment in China emerged one after another incessantly, our government relaxed a part of the regulations in 2008. The most influence in the regulations of constraints is the upper limit for investment; it changed from 40% to 60%. Although the constraints have relaxed, the upper limit for investment still exists. For those enterprises with higher investment demand, there is still a possibility for them to use ways to enhance the investment amount, including earnings management. The purpose of this research is to clarify the regulatory policy of Taiwan government toward investment in China, and the ways enterprises use to avoid the constraints. Besides, the main object of research is net worth which is calculated for the upper limit for investment. The empirical results demonstrate that enterprises whose investments are close to the upper limit are more likely to use earnings management to enhance the investment amount than enterprises whose investments are far away from the upper limit.

本研究主要目的是探討大上海及大台北地區養生村消費行為之研究，並將影響老人入住養生村的因素分為兩大部份：社會人口統計變項及健康狀況，除此之外，探討養生村特殊服務需求程度是否也因社會人口統計變項及健康狀況會有不同的差別。研究對象為大上海及大台北地區30歲以上的民眾，透過便利抽樣（convenience sampling）做養生村問卷調查研究。有效問卷回收份數，大台北地區為79份，大上海地區為31份，再經由描述性統計分析（Descriptive Statistics Analysis）、變異數分析（Anova）、卡方檢定（Chi-square test）得到「社會人口統計變項」會影響「住進銀髮養生村的意願」及養生村「特殊服務需求程度」。值得注意的是透過描述性統計分析，大台北地區與大上海地區不管是「不願意入住養生村的原因」或是「願意入住養生村的原因」選擇的都是同一個主要項目，「不願意入住養生村的原因」主要是不想遠離已熟悉的環境，而「願意入住養生村的原因」主要是不想與子女住成為子女的負擔。 最後透過本研究分析結果做總結：銀髮社區會是未來社區發展趨勢、「養兒防老」觀念已改變並偏好「在地養老」（Aging in place）、「大台北地區」與「大上海地區」對於養生村所提供「特殊服務需求程度」及對於「住進銀髮養生村的意願」在「社會人口統計變項」不太一致、「社會人口統計變項」會影響「特殊服務需求程度」及「住進銀髮養生村的意願」而「健康狀況」變項數不會影響對「特殊服務需求程度」及「住進銀髮養生村的意願」。 / This study is to give a deep dive in investigating consumer behavior of retirement community both for people living in Shanghai and in Taipei. The 2 key factors for aged people to select care home or retirement communities are: socio-demographic variables and health condition. Another purpose is to check whether those 2 factors make any impact on care home suppliers to offer better facility or service. Convenience sampling survey was done on people aged over 30 years old and valid hardcopies received from Taipei area and Shanghai area are respectively 79 and 31. Through Descriptive statistics analysis, Anova, Chi-square test, the findings are socio-demographic variables will impact people’s willingness to live in care home/ retirement communities and service of care home suppliers/ retirement communities. Through the study and description statistics analysis, the answer is whether in Taipei or Shanghai area people who do not want to live in retirement communities opt for the cause of “unwilling to leave familiar environment”. “Do not want to become children’s burden” is the reason for them to consider living in retirement communities. In conclusion, retirement community is a trend for aged person to live in and the concept of raising children to care for aged parents has been changed and has swifted to be “aging in place”. Through survey result, consumer behaviour is quite different between Taipei area and Shanghai area which socio-demographic variables will impact on care home suppliers to offer better facility or service as well as willings to live in care home center. The factor of health condition won’t impact on care home suppliers to offer better facility or service as well as willings to live in care home center. Keywords：Retirement community, Socio-demographic , Convenience sampling, Escriptive statistics analysis, Anova test, Chi-square test, Aging in place.

有關探討「歷史上台灣原住民形象」的學術研究，多半側重漢籍史料，其視角大致如下：1. 將文獻資料視為還原歷史現場的途徑，針對史料所提到的器具、風俗與制度，展開族群關係的回溯與重建。2. 以整理歸納的角度，統整歷代有關台灣原住民的官式文書、個人著作、竹枝詞、雜詠、賦及駢文，在不同文類的參照中，得出原住民形象的輪廓，涉及性別、修辭、物質文化等主題討論。上述研究成果，多半從帝國王朝看待邊疆民族的視域，進行分析，然而，若能跳脫清朝咸豐、同治、光緒、宣統，以及日本安政、萬延、文久、慶應、明治等紀年之框架，而考慮1858-1912年間台灣歷史的特殊性，結合周遭因海洋而與異族交會、影響的經驗，台灣原住民的形象研究，得以在一個文化流動的論述中開啟新意。 咸豐八年(1858)簽訂天津條約，台灣開埠，在這段時間，西方、日本挾帶各自的海洋勢力而來，以物產、傳教、踏查為名，順著海路，聚集於台灣，使得十九世紀中葉以降台灣歷史的特殊性，表現在開港貿易之後西方官員、傳教士以及商人的探險旅行，旁及牡丹社事件前後，日本朝野思考台灣「無人之境」領域的主權，這些藉著海洋而來的海外勢力，與清廷思考台灣後山番地、開山撫番、設省等政策，形成多層次的拮抗與論辯，並影響晚清處理帝國想像與再現政治的命題，台灣原住民於此，於是成為各方勢力斡旋、角逐的籌碼。本論文旨從海洋視域---各方勢力透過海洋來到台灣，在近代國家與世界體系建立的過程中，關注1858-1912年間台灣原住民形象再現、歷史情境與文化詮釋，並藉此梳理十九世紀中葉以降晚清、歐美列強、日本之文明論述。

本研究最主要的貢獻為建構一具台灣股市投資人情緒指數並檢測投資人情緒指標與台灣股市的關係。本研究以台灣股票市場為背景，研究期間為2001年1月至2010年12月。利用Baker, Wurgler and Yuan在2009年提出的方法以Volatility Premium, Number of IPOs, First Day Return of IPOs, Turnover Rate四個變數編製台灣股市投資人情緒指數，並探討台灣股市投資人情緒指數變動量與台股大盤報酬之間的領先落後關係。 實證結果發現，在較短的時間，如月資料，台股大盤報酬會影響下一期的台灣股市投資人情緒指數變動量，而在較長的時間，如季資料，台灣股市投資人情緒指數變動量會影響四期後的台股大盤報酬，即短期台灣股市投資人情緒指數變動量為大盤報酬之落後指標，長期則為大盤報酬之領先指標，短期原因為投資人情緒指數受大盤報酬影響，而易有追高殺低現象，長期雖投資人情緒領先大盤報酬的結果在統計上顯著，但經濟上並無顯著意義，另一方面，台股大盤報酬與台灣股市投資人情緒指數變動量間存在正相關，即不能以台灣股市投資人情緒指數變動量預測股市泡沫。 / The main contribution would be the construction of the sentiment index in Taiwan stock markets and examining the relationship between the variation of the sentiment index and Taiwan stock market returns. The background is Taiwan stock markets. The sample period is from January 2001 to December 2010. We use the method in Baker, Wurgler and Yuan (2009) to measure investors’ sentiment and explore the relationship between the variation of the sentiment index and Taiwan stock market returns. The empirical result reveals that in monthly data, Taiwan stock market returns is the leading indicator of the variation of investment sentiment. In a longer term, we mean the quarterly data in this paper, the situation changes. In quarterly data, the variation of the investment sentiment is the leading indicator of the Taiwan stock market returns. In addition, instead of a negative correlation between the stock market returns and our sentiment index, we prove that our sentiment index have a positive impact on stock market returns. Therefore, we could not use this sentiment index to forecast future economic bubbles.

台灣B2C電子商務市場無疑已經突顯出越來越大的商機。在網際網路的世界裡，E-commerce平台的演進、社群網路的興起、智慧行動裝置及移動科技的出現帶給B2C電子商務平台的影響，及如何運用於紡織產業，是本研究的主要研究項目。 傳統紡織業市場中，布料商有群聚效應，雖然商家眾多，但市場規模太小、且涵蓋率過低。擺設空間有限，布料、產品種類繁雜，無法將所有產品上架，而且生產布料屬大量標準化規模生產，客製化的空間有限，容易產生大量存貨。因此，布料商和消費者之間產生許多資訊不對稱，消費者的需求往往未能被滿足。經由五力分析、電子商務、價值鏈管理、STP理論等文獻探討，以及紡織產業電子化、供應鏈管理實施情況之資料蒐集分析中，了解紡織產業電子化上下游合作廠商配合情形。 本研究提出紡織產業價值鏈管理B2C電子商務平台之構想，闡述B2C平台架構、內涵及功能、推動策略等。同時，以Hyperbola作為個案研究的對象，探討公司過去經營概況、市場地位，現有的B2B平台、以及顧客服務系統，對企業在B2C電子商務平台下之運作情形。分析發現B2C平台能簡化多對多的資訊連結，增加與下游品牌商及終端消費者的溝通，並有利於提供全球化的客戶服務、加速企業在市場中的反應能力。唯有綜合佈局，全面提升競爭力，才能突出重圍，再創台灣紡織產業新一波高峰。 / Taiwan's B2C e-commerce market has undoubtedly highlighted the growing business opportunities. In the world of Internet, E-commerce platform evolution, the increase rate of social networking, mobile devices, and smart phone technology to brings the impact of B2C e-commerce platform, and how used in the textile industry, is the main focus of this study. In the traditional textile market, the fabric suppliers have cluster effect, although many businesses, but the market is too small, and the coverage is too low. Display space is limited, fabrics, products include a wide variety, not all products can go into the market, and production of fabric is a large-scale standardized production with limited space for customized work, which can cause a large qty of leftover storage. Therefore, much misunderstanding and communication between fabric supplier and customers would occur, hence the needs of the customers cannot be satisfied. Through the five forces model, e-commerce, value chain management, STP theory literature review, and digitized textile industry, supply chain management implementation of data collection analysis, brings to understand how digitized textile industries in both upstream and downstream co operation together with the relevant vendors. This study proposes the textile industry value chain management concept of B2C e-commerce platform to explain the B2C platform architecture, content and function, and promote strategies. Meanwhile, the object of Hyperbola as a case study to explore the company's past operating profile, market position, the existing B2B platform, and customer service systems, B2C e-commerce platform for enterprises operating under the mentioned circumstances. B2C platform to simplify the analysis found many to many links to information, increase with the downstream end consumer brands and communication, and facilitate the provision of global customer service, accelerate enterprise in the market response. Only with comprehensive layout, enhancing competitiveness one can be ‘out-the-box’, thus a new peak of Taiwan's textile industry appears.

中、東歐十國加入歐盟後，發展引起世界關注，而擁有最多人口的波蘭更是備受矚目；近年來波蘭中產階級增加，消費力提高，令研究者興起瞭解波蘭消費者的念頭。消費者的價值觀與生活型態會影響消費行為，對研究消費者行為是十分重要的主題。然而過去與消費者價值觀與生活型態相關的研究大多以單一國家之消費者為主，跨文化比較以歐美研究為多，故研究者利用到波蘭交換的機會，進行消費者生活型態與消費價值觀之調查研究，以取得第一手資料，然後與台灣消費者作比較。 本研究以滾雪球法進行抽樣，深度訪談15位波蘭消費者與19位台灣消費者。訪談內容涵蓋生活型態與消費價值觀各面向，經過分析後發現兩地消費者於金錢配置、儲蓄理財觀、信用卡使用習慣、價格取向、他人導向、品牌觀、服飾消費模式、婚姻觀、家庭觀、工作觀、宗教觀、環保觀、助人觀等方面的差異，並推導出相關命題，如：台灣消費者的價格敏感度和他人導向程度較波蘭消費者高；台灣人和波蘭人相比，與原生家庭的關係較為密切、對婚姻關係也有較高的期待，並且更具環保概念等。 除此之外，本研究也探究消費價值觀、生活型態及消費行為間的關係。本研究發現價格敏感度高的消費者傾向選擇於較便宜的通路，以及在特價的時候購物，消費次數較一般人來得少，也少有衝動性消費與犒賞自己的行為產生，而且消費時不太在意品牌，通常是購買平價的品牌；然而注重價格之餘，這些消費者也會注意商品的質感，不希望別人發現該商品很廉價。另外，具環保觀念的人，傾向有需要才購物；在衣著方面，購買次數不多，且重視品質、材質與持久性，不願買路邊攤，但也不會買很貴品牌的服飾，也不會跟隨潮流；而這些具環保理念的人與其他人相比，較注重健康或養生。 本研究結果在學術上有助於拓展國內碩士論文的跨文化研究領域，以及建立跨文化消費價值觀與生活型態之訪談大綱；在實務方面，能夠提供欲進入兩地市場的廠商一些開發市場與行銷策略的建議。 / Central and Eastern European countries have attracted worldwide attention since 10 Central and Eastern European countries joined the European Union. Among these countries, Poland, the country with the largest population among these nations, gains the most attention. In recent years, the middle class in Poland has increased, and consumer purchasing power has enhanced. These have raised more and more researchers’ interests to investigate Poland consumer’s bevaviors. Values and lifestyles affect consumer behavior. Therefore, Values and lifestyles are important subjects in consumer behavior research. However, past studies concerning values and lifestyles mostly focused on consumers in a single country. Furthermore, the literature about cross-cultural comparative analysis emphasizes on comparing more than two markets in American as well as those in Europe. Thus, this study aims to compare the lifestyles and consumption values between Taiwanese and Polish consumers. This study uses snow ball method to find appropriate samples. 15 Polish respondents and 19 Taiwanese respondents were interviewed in this study. The interview covers various aspects with regards to lifestyles and consumption values. The results showed that there are differences between Polish and Taiwanese consumers in money arrangement, credit card usage, clothing consumption patterns, brand perception and so on. Besides, some propositions that are derived from content analysis include: Taiwanese consumers are more price sensitive and other-oriented, and have higher expectations about marriage, closer relationships with their family of origin, and are more conscious about environmental protection than Polish consumers. This study also discusses the relationship among consumption values, lifestyles and consumer behavior. It reveals that consumers with higher price sensitivity prefer to make purchases in places that sell cheaper things, and in stores with discounts. They expend less frequently than most people, and seldom have impulsive consumption behaviors or reward themselves. They do not really care about brands and usually buy cheap brands. Furthermore, people who are environmentally friendly tend to go shopping only when they have actual needs. In clothing aspect, they do not buy frequently, and put emphasis on quality, material and persistence. They are not willing to buy clothes from street vendors, but they also do not buy from expensive brands. Moreover, they do not follow the trend. Compared with others, they pay more attention to keep their health well. This study helps to expand the domain of cross-cultural research and develops an interview outline for cross-cultural consumer values and lifestyles. More importantly, this study provides some suggestion to those who are willing to enter Taiwanese or Polish markets.

因應多變的市場環境，近年來「事件行銷」已成為各大企業熱門的行銷手法。本研究以天下雜誌主辦的「微笑台灣319鄉」活動為個案，從活動參與者觀點來了解企業舉辦事件行銷活動的成效。本研究首先進行針對活動參與者進行焦點團體訪談，以得知民眾實際參與情形，並參考過去相關研究發展出調查問卷，透過網路連結方式收集資料，探究活動參與者的特性、參與動機、參與行為、整體活動滿意度及忠誠度，以及參與此事件活動對企業產品交叉購買意願（購買天下雜誌產品）。同時本研究也深度訪談天下雜誌內部主管及相關企劃人員，以了解「微笑台灣319鄉」活動架構與運作模式等。本研究成果可針對此事件活動提出具體建議，並提供未來企業界在策劃類似活動時之參考。

本研究目的是從電影敘事和互文理論的角度去了解台灣電影預告片的風格模式為何？以好萊塢電影預告片為參照點，了解台灣電影預告片操作什麼元素來吸引觀眾？與好萊塢電影預告片有何差異？更重要的是透過研究者對台灣電影預告片剪接師的訪談資料，了解台灣電影預告片的產製環境和流程，完整了解台灣電影預告的生成，並試圖發現可能有的台灣電影預告片模式。 　　本研究以2000年至2010年國片票房前十名為研究樣本，首先依據製作規模與資金來源等將十部影片分成三類，並依據好萊塢電影預告片模式特徵，將文本分成敘事、視覺文本、聽覺文本、明星等四元素，分析三類別的預告特徵。 　　研究結果發現，不同的製作規模會影響台灣電影預告片風格，有國際資金與國際團隊規模製作的準好萊塢電影預告片，模式特徵與好萊塢電影預告片相似，重場面、類型、明星等，強而有力的視覺呈現是其重點與賣點；有亞洲資金與兩岸三地團隊製作的類好萊塢電影預告片，預告片的剪接技巧特徵仿效好萊塢預告片的同時，將場面和明星的不足，轉移到以衝突和人物為中心，故事輪廓漸浮現。 　　只有本土資金和傳統台灣電影手工業製作條件的演化中的台式電影預告片，呈現出明顯不同的電影預告片特色，此類別以故事來包裝，從本土出發，放入象徵台灣的符號、語言，並且嘗試不同技法來填補場面、類型、明星的不足，像是電影主題曲、大量演員、字卡、各大影展獎項等，利用其他元素來強化影片豐富度，敘事與聽覺變成揮灑創意的文本，補足視覺文本的不足。 　　本研究預期藉由台灣電影預告片的文本分析和產製端的訪問，形塑出台灣電影預告片的風格，並且進一步找到適合台灣電影預告片發展模式，增加台灣電影預告片整體效益。 / The purpose of the study is to investigate styles of Taiwanese movie trailers from the film narrative and intertextual perspectives. First of all, we need to determine elements used in Taiwanese movie trailers and what differences these elements have in comparison with those in Hollywood movie trailers. Moreover, we have to understand conditions and processes of producing those trailers by interviewing trailer editors in Taiwan. By doing so, we will be able to categorize different types of Taiwanese movie trailers. Based on four major elements of Hollywood movie trailers, namely, narration, visual, audio and stars, the study finds that there are three types of trailers in Taiwan cinema: Quasi-Hollywood trailers, Hollywood-like trailers, and Taiwan local movie trailers. It is hoped that the study findings might help Taiwan cinema to maximize effects of its movie trailers.