由於主計機構在組織管理上採用「一條鞭」的設計，而從指揮體系上又採 「雙軌制」的運作，使主計人員面臨二種指揮系統和組織目標造成角色衝突。本研究的目的在探討地方政府主計人員所遭遇之角色衝突類型、來源與原因，進而提出減少衝突之建議。 本研究採立意取樣的方式，於2003年07月16日至11月03日針對14位基隆市政府暨所屬機關學校的機關首長、副首長、單位主管以及主計人員進行預擬題綱之深度訪談，分別對：1.造成地方政府主計人員角色衝突的組織因素；2.造成地方政府主計人員角色衝突的制度因素；3.造成地方政府主計人員角色衝突的領導因素；4.造成地方政府主計人員角色衝突的個人因素 ；5.地方政府主計人員角色衝突的類型、來源與原因；6.角色衝突對個人的影響與因應方式，進行深度訪談，並整理分析訪談結果。 最後，依據訪談結果之分析與討論，本研究提出下列建議，以作為地方政府主計人員面對角色衝突之參考，以及上級主計機構、地方政府機關從事制度改革時之參考。 壹、對上級主計機構的建議： 一、合理調整輪調制度，減輕主計人員的工作壓力。 二、加強主計人員教育訓練，提昇專業與人文素養。 三、簡化會計事務與重覆性作業，建立共同性事務之權責分工表。 貳、對地方政府機關的建議： 一、建全機關內部控制。 二、加強機關首長及行政人員的法規素養。 三、加強公務人員溝通能力訓練與衝突管理的能力。 參、對主計人員的建議： 一、主動積極協助機關業務動。 二、增進本職專業能力，充實個人角色知能。 三、加強溝通技巧，與機關同仁建立互信基礎。 / Due to the Budget Accounting and Statistics organization uses” one-whip” in the organized management. But they also uses” two-track system” from the command system, and it makes accountants face two command systems and organized goals; so it causes the roles conflict. The purpose of the research is in order to survey the types, sources and reasons of the roles conflict. So we can give some suggestions how to reduce the conflict. Our research adopts the method of samplings from July16, 2003 to November3, 2003. Our targets are fourteen government officers, vice-officers, department managers and accountants that we proceed to make some outlines in advance and do some deep interview. There are six issues that we have to analyze and put results in order. A. The organized factors of causing the roles conflict of accountants in the Government Hall. B. The system factors. C. The leading factors. D. The individual factors. E. The types, sources and reasons. F. The roles conflict for the individual influence and solving methods. Finally, according to the results of analyzing and discussing, the research makes some suggestions to the government accountants for reference materials when they face the roles conflict and for higher budget accounting and statistics organizations and local institutions if they want to reform systems. A. Advices for higher budget accounting and statistics organizations: a. To readjust systems of taking turns reasonably and lighten the working pressures of accountants. b. To reinforce the educational training, raise professional and human quality. c. To simplify accounting affairs and repeated operations, set up the responsible tables of common affairs. B. Advices for local government institutions: a. To establish internal control of government organizations. b. To reinforce the laws and regulations quality for government officers and administrative staffs. c. To reinforce the training of communicative ability and the ability of the conflict management for officials. C. Advices for accountants: a. To assist government business initiatively and actively. b. To improve one’s job professional ability and enrich personal roles awareness. c. To strengthen communicative skills and build the foundation of trust with government staffs.

財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。 本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論： 一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率 二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。 三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。 四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。 五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 / The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.

隨著分工日細，廣告業從以往附屬於生產公司的一個部門，逐漸轉變為一項專門的產業，在商品競爭中佔有舉足輕重之地位。然而隨著廣告業的蓬勃發展，消費者卻對廣告日漸疏離，產生不信任感，為了贏得消費者的青睞，廠商開始採行代言式廣告，以中立的第三者或是對消費者具有魅力的代言人為商品背書，希望藉此增加產品之銷售量。 回顧文獻發現以往學者多著重於討論廣告之最適數量及效果、廠商的定位問題或代言人之人格、行為對產品銷售量之影響，而較少探討代言成本的問題，也缺乏對於參考群體有背書範圍之討論，因此本文將代言成本列入考量，發現考慮代言成本後，有助於促使廠商作誠實廣告，且代言成本越高，對廠商及消費者越有利，因而政府的查緝不實廣告行動，有助於增進社會福利。 在參考群體的背書範圍上，本文亦作背書差異之探討，發現廠商是否得到利益團體之背書，並不必然影響廠商之售價與利潤，以馬英九未來的從政之路以及大同、可口可樂之行銷策略進行佐證，皆指出廠商會避免被消費者視為邊緣產品，因而當參考群體的位置過於偏頗時，未受推薦反而對廠商有利。

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本研究主要目的在於探討各類型投資人投資股市之損益情形與課徵證所稅對其租稅負擔的影響，以及證券交易所得與股利收入稅率不同下，投資人是否會藉由在除息權前出售股票以規避股利所得稅。 模擬分析結果發現不論在何種課徵證券交易所得稅方式下，機構法人之應納稅負顯著高於其他投資人；在自然人投資人中，大額投資人之應納稅負則高於小額投資人。 　　模擬分析課徵證券交易所得稅並取消證券交易稅下，對半數以上的投資人而言租稅負擔下降，但政府之總稅收卻將增加，隱含著課徵證券交易所得稅，有納稅能力者租稅負擔提高，能達到垂直公平。 　　此外，雖然現制證券交易所得與股利收入稅率不同，但研究發現多數的投資人在除權（息）日前、後之淨購入股數比率並無變動，未能驗證投資人會為了規避股利所得稅，而於除權（息）日前出售股票。

人力資源在跨國企業購併扮演的角色─以台灣企業case為例 / Cross-boarder mergers and acquisitions (M&As)1 have become critical business model strategically implemented for Taiwan companies to achieve sustainable competitive advantages. This report is to utilize three Taiwan M&A cases2, merging oversea MNCs or acquired by overseas MNCs, to address HR perspectives in cross-boarder M&As. The author tries to provide a strategic frame work, pinpointing critical absolutes matching with three different M&A stages-early due diligence, middle integration, and late synergy processes. Through empirical research, case studies, quantitative survey and interviews to HR professionals, author concludes HR plays critical role in each stage suiting for various outcomes. For instance, in the early due diligence stage, HR should focus on reviewing culture conflict, talent resources and management style mapping to avoid only looking at financial returns but neglecting the fitting of the human capital. In the middle integration stage, aligning new company vision and strategy with HR strategy and offering the articulated communication scheme are crucial to gain commitment across the board and whole employees. In the late synergy process, shaping new company culture through HR scorecards such as recruiting, developing, appraising, rewarding and engaging is a must for changing company value system and employees behaviors to achieve the integrative synergy of the M&As.

宋太祖在政治制度設計上，有意將宰相權力削弱，將軍事權交由樞密院管理，而沿續唐末以來三司理財。經由本篇論文研究，雖然在制度上分宰相理財之權，但在實際上宰相仍可以對財政問題提出意見，或在皇帝的指揮下協助三司業務。因此在元豐改制前，我們仍可以說在制度上宰相不預財政，但在實際政治運作上，宰相是逐漸深入影響財政及三司人事、事務，尤其是在真宗之後，皇帝相當倚賴宰相給多建議及協助執行財政決策，仁宗之時，三司更是需要和中書機構給予財政方面的協助。至神宗時，王安石擔任參知政事開始即進行一連串財政改革，自此中書完全掌握財政大計。

隨著時代的脈動，人民對政府服務的品質要求愈來愈高，政府施政在講求為民服務、顧客至上、績效第一的觀念下，使得現今公務服務已成為高壓力與高溝通需求的工作。區公所之里幹事是市府為民服務的前哨尖兵，平日深入鄰里，協助政府政令及活動的宣導、執行與傳遞；另一方面，也肩負著反映民意、探求民瘼的重任。他在職場上所面臨的人際關係不單是主管與同儕，更重要的是地方里鄰自治幹部及為數眾多的里民，其所表現之情緒控管與人際關係之優劣，不僅直接反映個人的身心狀況、生活品質及工作績效，更影響民眾對政府的觀感及區政工作能否順利推動。因此，做為一位稱職的里幹事必須具備的核心職能乃為「有效的情緒管理」與「良好的人際關係」。 本研究以臺北市政府所屬12個區公所全體里幹事為對象，利用SPSS for Winters 12.0版本，進行t檢定、單因子變異數分析、皮爾森積差相關分析與複迴歸分析等統計方法，進而分析比較受訪者所填答之資料。 研究發現，臺北市里幹事「情緒掌控」能力最佳，「情緒知覺」能力較弱；而婚姻狀態、年齡、服務年資、職等、曾服務里數等個人屬性因素皆會影響其情緒管理能力；至於性別、學歷、服務戶數多寡則不影響其情緒控管能力。此外，研究結果也顯示，臺北市里幹事在人際關係的表現上以和諧度的表現優於親密度，且未婚者、高學歷者人際關係表現較差。 同時研究結果亦顯示臺北市里幹事的情緒管理能力確實會影響人際關係的表現，兩者呈現正向關係。因此建議行政機關應定期舉辦有關提升情緒管理與人際關係的相關研習課程、鼓勵里幹事在職進修提升自我學習力、或提供多元休閒與運動的場所，以協助里幹事使其提高情緒管理能力。同時里幹事自身亦應在工作之餘加入成長性或公益性社團，增進與他人相處的能力，並培養善於溝通、適切協調的能力以增進社會支持度，方能有效拓展職場與里鄰人際關係，俾便順利推動里政業務。

本文係利用2003 年行政院衛生署國民健康局「臺灣地區中老年身心社會生活狀況長期追蹤調查系列研究」探討影響臺灣老年人居住安排之因素。文中共分為二個居住安排之相關議題，以Binomial Logit Model 分析影響老年人是否與子女同住之因素，而以Multinomial Logit Model 分析影響無伴侶及有伴侶老人各種居住安排之因素。所採用之解釋變數包含：老年人之個人特質、居住情況、身心狀態、工作與經濟狀況及子女個人特質。 研究中發現：台灣老人之傳統觀念仍舊深厚，老年人期望與子女同住之比率較高，而這些老年人實際與子女同住之機率亦相對較高。另外，居住地亦對老年人之居住安排有顯著之影響，尤其是都市化程度愈高之地區，老年人與子女同住之機率亦較高，反映了都市化所帶來住屋短缺、生活成本高昂之問題。另外，子女人數多寡亦會影響老年人之居住安排，在現今出生率逐年下降之時代，未來同住比率之下降係可預見。而子女有伴侶者將會降低同住機率，其因可能為代際間相處之問題，亦有可能為保有隱私，故選擇獨立居住。 然而台灣老人之經濟狀況並不影響其居住安排，且現代化之影響在本研究中僅獲得些微地支持，顯示台灣雖受到西方思潮之衝擊，但傳統家庭觀念仍然具有相當之影響力，亦即家庭仍舊扮演著照護老年人之重要角色。

本研究利用台灣證券交易所1992到2006年的投資人成交資料，來研究散戶投資人之交易偏好是否隨時間經過而改變的原因。本研究結果顯示散戶投資人買進股票時對於股票特性的偏好（如本益比、規模、帳面價值對市價比等）會隨著時間經過而改變，此外每個年度買進股票的數目並非隨時間經過而維持一致。最後每年度均在市場交易的散戶投資人，其選擇股票的偏好傾向高周轉率、低報酬率標準差、以及高帳面價值對市價比的股票，顯示持續參與市場的投資人，其買進股票的行為較為傾向風險趨避。 / In this paper, investors’ trading records from TSEC for the period from 1992 to 2006 are used to do the research about whether the preferences of individual investors have changed from time to time. Also, the results show that the buying preferences of individual investors, such as P/E ratio, size, and book-to-market ratio, changed year by year and their numbers of purchased stocks also changed every year. In addition, the research takes the individuals who traded every year as samples to trace their behaviors, and the result shows they preferred to stocks with high turnover ratio, low standard deviation of stock return, and high book-to-market ratio when they were picking stocks. From this result implies that individuals who consistently participated in the stock market behaved as risk-averse investors.