政府隨時更新建設以因應各式公共建設及政策，但並非所有建設都能如預期 使用，審計機關適時扮演著監督者之角色，因此，行政機關與審計機關在決算時 的互動，成為可以適時督促政府的管道。在過去文獻中，鮮少有人討論審計機關 與行政機關在決算互動之情況，本研究先探討良好的決算為理論基礎，共分三層 次：決算目標、決算使用審計方式及審計人員能力為架構，以探討行政與審計兩 者間互動時之反應，並以我國頂尖大學計畫為例，運用訪談法及二手資料分析， 以解釋決算的過程、成果之重要性，及雙方互動後的結果。 本文藉由訪談頂尖大學及審計機關，針對研究問題提出下列實務上之政策建 議： 一、放寬法規上之規定：頂大計畫之經費之流用應加寬彈性，畢竟頂大計畫僅是 達成計畫的手段。 二、決算進行時，審計機關與行政機關開拓新溝通管道：利用電子化溝通平台減 少審計與行政機關溝通之時間。 三、審計機關與行政機關嘗試以和平互惠角度共存：本研究認為在往後之行政審 計互動關係應嘗試以和平互惠之關係進行，而此使兩者之間能夠以互惠面合 作的前提 四、重視頂大計畫工作圈意見：在未來工作圈會議時，將以頂大辦公室及會計人 員共同進行討論，有利於雙方之瞭解。 / The administrative organizations renew infrastructures based on public and policy, but now all infrastructures can be anticipated to use. The audit plays the supervisor to the administrative organizations. Therefore, the reaction of financial statement will be a good way to surprise the administrative organizations. The documents seldom discuss this issue in the past. This research discusses how to attain the theory of good financial statement with three levels: the goal of financial statement, the way audit organizations to use and the ability of the auditors. This research takes “The Aim for the Top University Project” for example to discuss the reactions of two organizations, and use In-depth interviews and researching secondary materials to explain the process, the importance and the outcome after reactions. First, broaden the rules: the expenditure should be more flexible. The project is just a method approach to the goal. Second, the two organizations should explore new communication channel: use E-communication medium to decrease time. Third, the two organizations should try to stay in peace for collaborating. Fourth, respect the opinion form the teams of top universities. Let staffs of both sides discuss, which will make them understand each other.

功能性委員會－薪酬委員會之設置可被認為是強化公司治理的關鍵之一， 其主要功能是在於協助公司完成健全高階經理人之考核與薪酬管理制度，並讓 公司治理結構更加完善。薪酬委員會之設置已在歐美國家行之有年，而我國至 最近 2011 年才強制上市櫃及興櫃公司設置薪酬委員會，目的在於希望藉由薪 酬委員會之設置能有助於屏除公司經營團隊存有肥貓之疑慮。而距離實施已有 一年之時間，本研究主要在於探討現階段上市櫃公司薪酬委員會組成及品質與 代理問題之關聯性。實證結果發現：由公股主導之上市櫃公司，委員會委員擁 有學術背景之佔比愈高；專業經理人治理及盈餘分配比愈高之上市櫃公司，委 員會委員擁有企業界背景之佔比愈高；機構投資人持股比愈高之上市櫃公司， 委員會委員擁有學術及企業兩者經驗之佔比愈高；經理人持股愈高、機構投資 人持股比愈高之上市櫃公司，薪酬委員會品質愈佳；盈餘分配比愈高、有交叉 持股行為之上市櫃公司，其薪酬委員會品質愈差。 / The compensation committee plays an important role in enhancing cooperate governance. The purpose of the compensation committee is not only to administer and evaluate the company's compensation policies for the board of directors, but also to set appropriate and supportable pay programs for the CEO and other executive officers of the company. The existence of compensation committee is common in developed countries, but was just required in Taiwan since 2011. Therefore, this paper mainly focuses on the composition of compensation committee and its quality associated with agency problem. By using sample of 1,440 listed companies in Taiwan, the result shows that government-owned corporations tend to have a higher proportion of their compensation committee members from academic background; companies ruled by managers tend to have a higher proportion of their compensation committee members with business background; the higher the proportion of institutional investors in the company, the higher the proportion of the compensation committee members possess both academic and business experience. In addition, CEO’s shareholding and institutional investors’ shareholding are positively associated with the quality of the compensation committee. However, the cash flow right is negatively associated with the quality of the compensation committee; a company with cross-shareholding characteristic is also negatively associated with the quality of the compensation committee. Key

過去多重代理人系統相關研究中，皆假設任務是預先知道而且確定的，這使得它們無法即時滿足使用者需求，因而在實務上受到限制。因此本研究期望能將多重代理人系統的工作向前延伸，引入人類社會中的價值觀，進而模擬出人類解決問題的思考模式，將能夠放寬任務給定的限制，幫助傳統多重代理人系統提昇彈性、適用於更為動態複雜的環境，即時地滿足使用者需求。任務發掘意指幫助多重代理人系統找出合適任務的過程，將任務發掘應用於多重代理人系統，最主要的挑戰在於－「什麼任務才能滿足需求」；換句話說，「找出需求」。價值(value)正是引起社會交換(social exchange)的元素，價值觀則是人類對於該價值之看法。重視該價值觀為希望於交換過程中獲得該價值，不重視該價值觀為願意於交換過程中犠牲該價值，然而重視有程度之分，即希望獲得/願意犠牲之優先順序。衝突即為依據該優先順序以重視之價值換取不重視之價值的交換行為；最低衝突則為以最不重視之價值換取最重視之價值的交換行為。若能以最低衝突進行交換即最能符合使用者價值觀；最符合使用者價值觀之決策則能滿足使用者之需求。透過本研究所發展之衝突解析演算法，將能夠找出與使用者價值觀最低衝突之代理人團隊，以使用者價值觀點出發，發掘出情境化任務，有效地滿足使用者需求。 / Most existing multi-agent systems (MAS) presume that the tasks to be resolved are given. However, this assumption sometimes renders the systems unrealistic. A sound mission discovery mechanism would exempt this assumption and offer flexibility and adaptation in resolving the user’s problem in dynamic complexity environments. The major challenge of mission discovery in MAS, in general, rests on how to associate missions to the user’s needs (i.e., the identification of the user’s needs). “Value” is anything that can give rise to exchange. For instance, if someone can help his friend no matter what the price he would pay for, then it means that the moral value surpasses the economics value for the case. Based on the theory of social exchange, this paper devises a Conflict Resolution Algorithm that aims to allocate an agent team of the members with the least value conflict so as to discover the contextualized missions that could fulfill the user’s needs.

近年來，在電腦動畫的應用中，虛擬人群模擬的需求越來越多；但人群運動的模擬對於動畫設計師而言，仍是一件十分繁瑣耗時的工作。過去有許多研究曾以虛擬力場模擬簡單的生物群聚行為，但所模擬出的動畫品質與虛擬力場的參數及虛擬環境息息相關，因此經常需要以人工的方式耗時地調整出適當的虛擬力場參數。因此，我們提議以此問題定義成一個基因演算法的問題，針對不同的移動行為，定義適切的適應函數，再由系統根據不同環境自動演化出適當的虛擬力權重組合，以供產生不同人群移動行為之動畫時參考。在本篇論文中，我們已完成基因演算法的設計及人群動畫模擬系統，並設計了不同的典型環境進行電腦模擬實驗，以驗證此方法的可行性。 / The demands for virtual crowd simulation have been increasing in recent years but creating realistic crowd motions remains a complex and time-consuming task for a computer animator. In the literature、much work has been proposed to use virtual forces to simulate the motion of a group of virtual creatures such as birds and fishes. However、the quality of the simulations largely depends on the weights of the component virtual forces as well as the scene where the agents are situated. Usually it requires the animator to tune these parameters for a specific scene in order to obtain the desired result. In this thesis、we propose to use genetic algorithm to generate an optimal set of weighting parameters for composing virtual forces according to the given environment and desired movement behavior. We have implemented the proposed genetic algorithm as well as the crowd simulation system. Extensive experiments have also been conducted to study the effects of typical scenes and behaviors on the parameter sets and verify the feasibility of the approach.

隨著醫學科技的進步，越來越多病患無法自主進行醫療決定的情況發生。西方國家受病人自主權的概念啟發，發展出預立醫囑(living will)及醫療代理人制度(durable power of attorney for health care)。醫療代理人制度提供個人預先指定醫療代理人，當事人無法自主做出醫療決定時，可由醫療代理人代替當事人作出醫療決定，以補足無預立醫囑或預立醫囑的不足。 我國同志伴侶於目前仍缺乏法律上的實質身分保障，伴侶相關的醫療權利正迫切且無預警的影響許多打算共組家庭而無法受法律上的婚姻制度保障的同志伴侶。雖有論者認為，可適用醫療法上「關係人」以及安寧緩和醫療條例之「醫療委任代理人」，即可滿足同志伴侶於醫療上的需求。然由於關係人的定義模糊，且實務上為避免醫療糾紛，往往要求病患的親屬到場，而不接受其他不具配偶、親屬身分關係者進行醫療行為的同意，「關係人」一詞於實務上難以適用。 本文試圖從醫療代理人制度的角度，期能另闢蹊徑，除強化並保障病人自主權外，提供同志伴侶在與生死攸關的醫療議題上更可能且直接的保障，也為不論是同志或其他愛的關係尋求更多可能，提供在婚姻以外的選擇能有更多彈性。本文除了介紹西方的醫療代理人制度並借鏡美國同志伴侶使用醫療代理人制度的經驗外，也探討醫療代理人制度對於我國家庭觀念、傳統醫療上家屬父權主義以及家庭中心式的醫療決策文化的影響與衝擊。同時更深入討論，同志伴侶必須面臨來自醫療院所、醫護人員對於同志是否友善；以及來自病患原生家庭對於醫療代理人及同志身分的壓力。 / With the advances in medical technology, the situation that patients couldn't determine their medical decisions increasingly occurs in our society. Inspired by the concept of patient autonomy, Western countries developed living will and durable power of attorney for health care, which is as known as health care proxy. Individuals can appoint a trustworthy person as their health care proxy. When the patient is incompetent, the health care proxy can make medical decisions for the patient to complete the inadequacy of living will. Same-sex couples can’t make medical decisions for their same-sex partners because same-sex marriage is currently illegal in Taiwan. Moreover, family members play an important role in the process of medical decision in Taiwan. Therefore, this article introduces the development of durable power of attorney for health care in Western countries, tries to address the medical issue of Taiwanese same-sex couples, and discusses the impact of durable power attorney for health care on Chinese traditional family values and family-centered medical decision making. While as a health care proxy, same-sex partner has to face the medical staff’s attitude toward homosexual, also has to confront the pressure from the patient’s family-of-origin.

公司法之臨時管理人制度係為因應董事會無法行使職權，將致公司有受損害之虞，考量股東權益之保障以及交易秩序之維護，由司法機關介入，為公司選任臨時管理人，以暫時代行董事會及董事長職權。然在實務運作面上，臨時管理人除了作為董事缺位、公司內部因股權結構或董事派別因素所致無法決定事務等困境之解決手段外，尚有藉由選任臨時管理人以遂行法律或訴訟程序，或在公司經營權爭奪之時作為穩定局勢之用，亦有將之視為拯救董事會嚴重瀆職之方式。另一方面，在構成要件之解釋上，則多以該規定之立法說明為依歸。惟細究臨時管理人制度，其本質為司法介入公司自治領域，故在適用前提上應更為審慎。 本文以美國模式作為我國選任臨時管理人之實質要件與權限責任的參考對象，將股東自治可能性視為現行法下是否適用臨時管理人制度之重要前提。具體類型則包括股東僵局、董事僵局以及董事遭禁止行使職權之定暫時狀態假處分等「董事會不能行使職權」之事由；至於「董事會不為行使職權」之事由，則需考量我國臨時管理人之制度功能有無包括債務清理、重建功能，以及選任臨時管理人之同時是否將與現任董事間造成權限重疊問題。此外，就「致公司有受損害之虞」之要件，本文嘗試提出幾項判準茲以適用。至於臨時管理人之權限，基於其暫時性代行職權之性質，應作目的性限縮解釋，相對地，就其義務及責任內容亦應有所調整。 末以，我國公司法臨時管理人制度之規範不足，相關之修正聲浪未曾停歇。本文建議加入股東自治可能之選任要件，並賦予法院裁定准許臨時管理人採取打破公司僵局或防止公司受損等必要行為之權限，同時將臨時管理人之地位明文化，並規範其對公司、第三人所應負之責任程度。此外，尚將其報酬請求權之基礎及決定方式一併明定，最後，關於解任臨時管理人之程序及效力，則依董事會是否得以行使職權分別提出立法建議。

【研究動機與目的】「公私協力」已成為當代政府運作與學術研究風潮，然協力研究實際上忽略一重要議題，即公私部門管理者對於協力究竟抱持著什麼樣的態度。由於態度會決定人的行為模式，對於在制度與組織層面提出各項能左右協力成效的要件，但也不能忽略運用這些遊戲規則的卻是代表組織的公私部門管理者。再者，對於公私協力的研究多採單一經濟途徑，較缺乏整全跨學科領域的實證模型。基於上述，本研究主要分從公私部門管理者角度，建構融合經濟與社會-心理的理論途徑，探究公私部門管理者在契約管理上的態度意向「為何」與「如何」對協力行為產生影響(正式契約與關係治理)。並以目前公私協力中最具爭議且重要的長期照顧制度做為研究個案。 【研究設計】本研究主要研究目的有二，其一，探討現階段長期照顧制度中，公私部門管理者對於委託代理的預期、協調運作機制以及對於績效的看法。這個部份將透過質化訪談方式進行資料蒐集；其二，藉由結構方程模式循證公私部門管理者對於委託代理的態度，及此態度如何影響管理者的契約管理行為(正式契約與關係治理)，及此行為如何影響協力成效。而本研究實證模型將整合經濟與社會心理途徑，希冀涵容跨學科及實務現象。 【研究結果】本研究主要貢獻在於以公私部門管理者為分析單位，建構融合經濟與社會途徑的公私協力成效模式。同時以質量化方式驗證協力成效理論模式與實務間的契合度。主要研究發現如下：1、官僚體制在面對行政變革時會產生心態與行為上的不一致性；2、公部門希冀透過正式契約作為契約運作機制；然私部門則較偏向於關係治理機制；3、影響契約研擬因素中以社會心理因素較重要於經濟因素的影響；4、從質量化資料驗證正式契約與關係治理是互補關係而非抵換關係；5、居家服務委外呈現公私部門雙方的資源互賴，在互動中也透過社會交換行為以維繫互賴關係的穩定。針對以上發現，在未來實務建議上，可透過組際信任的培植，來厚植公私協力的理想治理情境；建議將長期照顧管理中心定位為正式機關而非臨時的任務編組；透過組織文化的潛移默化調整官僚體對於去人性化的本質，而從重視正式契約轉向關係治理的培植；為求關係治理機制的培育與應用，契約規範應跳脫交易成本的假定。在未來研究上，建議以時間遞移為主軸，縱貫式解構協力的動態過程；官僚體制中的組織文化，對於協力本質與行為的影響將是值得深入討論的議題。

無論在電腦動畫、電玩或電影產業，利用電腦自動產生虛擬人群已逐漸成為不可或缺的要素之一。這些虛擬人群，往往是系統先賦與每個虛擬代理人(agent)基礎智能，然後藉由個體之間的互動法則所自動產生。然而，過去因為普遍未考量真實群體情境中的傳播與互動模式，使得虛擬人群所表現的群體行為與現實情況仍有些差距。因此，我們引用社會心理學文獻，建立一個具有溝通機制的人群模擬平台(IMCrowd)，以期自動產生與現實群眾動態更相似的模擬人群。IMCrowd是多代理人(Multi-agent)基礎的系統，其中每個虛擬代理人都具有區域的感知範圍與自主能力，因此他們能夠自動地與環境中的其它物件互動與反應。由於我們為IMCrowd所建立的溝通模型考量了社會心理學的理論，因此虛擬人群能浮現真實群體動態中的社會互動模式，如情緒傳染與從眾效應。本研究以IMCrowd執行了多種情境下群眾暴動與群眾控制的模擬，藉此展現本系統的應用將不僅可提升群體模擬的真實度，亦可做為社會心理學家研究群體行為的工具。 / Using computer to automatically generate simulated crowd has become a trend in animation, computer game, and film productions. Many of these works were produced by modeling the intelligence of the agents in a crowd and their interactions with other nearby agents and the environment. However, the perceived facts or elicited emotions usually do not propagate in the crowd as they should in the real life. In this work we attempt to build up a communication model to simulate a large variety of crowd behaviors including the course of crowd formation. The proposed crowd simulation system, IMCrowd, has been implemented with a multi-agent system in which each agent has a local perception and autonomous abilities to improvise their actions. The algorithms used in our communication model in IMCrowd are based heavily on sociology research. Therefore, the collective behaviors will emerge out of the social process such as emotion contagion and conformity effect among individual agents. Several elaborate riot simulations and riot control simulations are demonstrated and reported in this thesis as the application examples of IMCrowd. Thus, we claim that IMCrowd may not only benefit on enhancing realism of crowd animation but also be useful in studying crowd behaviors such as panic, gathering, and riots.

公司籌措資金時會選擇發行股票或是發行債劵來籌資，本文去比較發行股票與發行債劵來籌資的公司在發行後的長期營運表現會有何異同。此外去探討因子如何影響發行後營運表現，也建立邏輯斯迴歸去探討因子如何影響公司發行決策。關於資本結構有兩個理論，一為融資序位理論，另一為代理成本理論，本文透過上述結果去驗證此兩理論。 / Industrial corporations typically raise external capital by selling common stock or issuing bonds. In this paper, we investigate the long run operating performance of issuers of straight debt and issuers of seasoned equity. Besides, we measure the effects of some factors that have been shown to be associated with changes in performance following the issues. We also examine why firms issue securities even though managers know that stock prices will react negatively to the issue announcement. We construct a logistic model for firms issuing equity and debt to investigate the determinants of firms’ issuing decisions. In existing literature, two eminent theories of capital structure are the pecking order theory and agency cost theory. We try to find evidence to these two theories from the above results.

高階主管薪酬計畫與股權結構是解決公司代理問題的重要機制，代理理論提出以績效決定酬勞的制度，可提供高階主管努力誘因，促使股東與高階主管之間的目標一致；同時股權結構也會影響高階主管的努力，進而對公司的。故本研究旨在探討我國上市公司股權集中度、酬勞計畫與公司經營績效之關係，並利用模式推導相關的命題與假說。 本研究利用混合迴歸就四年度主管薪酬資料加以分析，Scheffe檢定檢驗高階主管的持股比例與薪酬計畫的關係，實證結果整理如下： 1.董事長持股比例與薪酬無關，總經理持股比例與薪酬有關。 2.公司價值與董事會持股比例呈非線性的關係。 3.機構投資人偏向效率監督假說。 4.總經理薪酬計畫中的項目比薪酬水準的高低重要。 5.公司經營績效與高階主管薪酬呈正相關。 / In agency theory, executive compensation contracts and ownership structures provide primary mechanisms for solving agency problems. Top executive compensation linked to performance can align the incentives of firms' top executive with firms'stockholder. Ownership structure can influce the effort of the top executive. The main purpose of this study is to examine the relationship among top executive compensation　scheme, ownership structure and firm performance for listed companies in Taiwan, and use modelling to develop related propositions and hypotheses. Pooling regressions using four years' pool data and Scheffe test are performed to test hypothese, Empirical results are summarized as follows: 1.The holdings of chairman has nothing to do with the level of compsation and that of CEO has something to do with. 2.The non-linear relationship between firm value and holdings of board of directors. 3.The role of institution tends to be efficinet monitoring hypothesis. 4.Incentive component of CEO compensation scheme tends to be more important than level of that sheme. 5.Firm performance is positively associated with top executive's cash compensation.