政府機關委外執行民意調查已成為民主國家治理的趨勢之一；但民意調查的高度專業性和特殊性質，導致過程中有許多「看不見的黑手」介入的機會，故如何監督、控制民調的品質以確保信效度遂成為一項重要課題。全國各級政府機關中，以台北市在委外執行民調業務上的規定最為公開、完備，不僅訂有專法，更獨步全國成立「民意調查諮詢委員會」，協助各局處在委外執行民調過程中把關調查品質、解決問題。在這種「一個委託人（委託局處）、兩個代理人（執行廠商和民調諮詢委員）」的架構之下，本研究從交易成本理論出發，探討台北市的委託局處在這套委外與審查機制下必須付出的交易成本類型、背後的影響因素、與調查品質之間的關係。 本研究深度訪談5位民調諮詢委員、5個委託局處、研考會和4家執行民調的廠商共17人次，輔以次級資料分析，發現各局處在委外執行民調過程中的作法、程序和重視程度皆不一，付出的交易成本類型眾多，其中的「事前審查成本」、「搜尋廠商成本」、「事後審查成本」、「控制成本」在邏輯關係上較能對應後續之民調品質，其多寡深受「委託局處的重視程度」、「廠商的執行能力」影響。此外，為提昇調查品質，委託局處若付出較多事前成本（包括：事前審查成本和搜尋廠商成本）後能先行把關委託局處的需求與調查規格，且規模比起事後成本（包括控制成本、事後審查成本）來說較為減少許多，對調查品質將有正面影響；若未付出事前審查成本，則需於決標後耗費更多時間、精力與資源才有辦法確保調查品質。 然而，研究結果卻顯示民調諮詢委員會不見得能達到提昇調查品質的目的，仍有執行能力不佳、圖謀不軌的廠商無法達到審查委員的要求而遭到解約。因此，本研究歸納「民調諮詢委員會」兩項主要的缺失，包括未能事前把關調查規格與執行預算之間的合理性，無法克服「逆向選擇」執行廠商的問題；加上定位不明，難以保證可以完全發揮把關之功能與職責，委託局處未必完全依照委員的意見來要求廠商修正，以致淪為無人負責的窘境。 最後，本研究提出主要的政策建議，包括研考會的角色應更加積極、強化，確立民調諮詢委員會的定位，嚴肅思考業界委員協助審查的必要性，民調諮詢委員協助審查調查案的預算編列和招標文件；委託局處需掌握整個流程和民調諮詢委員的功能，顧及調查規格和預算的合理性並不以預算為唯一考量，與民調諮詢委員、執行廠商和研考會保持密切關係。

近十幾年來，我國連鎖型便利商店如雨後春筍般在大街小巷中紛紛林立，漸漸取代了傳統型的柑仔店，不論在高級地段的商業區或是幽靜的住宅區都可看見它的身影，廣告台詞中常以「有7-11真好!」、「全家就是你家」「Hi!Life總有新鮮事」等宣傳話語，把便利商店塑造成我們生活中的好鄰居，而為了更符合、貼近消費者的日常所需，便利商店不僅販售日用商品，更進一步積極發展鮮食產品(如:便當、飯糰和麵包等等)，提供影印傳真、ATM金融服務、代收費用、宅配貨物、設置多媒體機器，讓消費者可以線上購買交通運輸票券或藝文活動票券，而在這五花八門的服務項目中，是否可以就對於人身及財產安全具有相當重要性的保險商品，進一步納入便利商店的服務範圍，此乃本論文之研究動機。 另一方面，傳統上，保險銷售通路係以業務員面對面此種招攬方式為主，常使得民眾背負著不少人情壓力，然隨著生活型態改變，科技日新月異發展，電腦、電視等電子設備成為家家戶戶必備的生活用品，演變出許多新型態的銷售通路，如直效行銷(Direct Mail Marketing, DM)、電話行銷(Telemarketing)、電子商務(E-Commerce)、電視行銷等等，相較於傳統人力部隊的高成本，這些新型態的行銷偏向低成本、高效率的方式，從不同的管道傳遞保險資訊，開發不同層級的客戶群來購買保險，台灣保險的滲透度高居世界第一，換言之，台灣消費者購買保險的頻率很高，如何利用民眾進出便利商店高頻率之行為模式，將超商打造成新型態的保險通路，提供民眾多元的投保管道，亦可作為社區的保險資訊平台，推廣保險知識。本論文之研究目的主要乃探討以便利商店作為新型態的保險通路，其設立與運作過程中會面臨哪些法律問題與相關監理之規範。

為因應人類生理或心理上的需求，而產生了形形色色之服務。隨著高科技不斷地發展，人類的未來生活，將會是充滿e化服務的生活環境。在此環境中，並非所有人均能了解各應用服務，更不知該選擇何服務才能滿足自身之多重需求。本研究擬設計一決策機制，當人們有多重需求時，能考慮有形及無形資源之有效利用，並考量不同個體之使用偏好及興趣，提供適合個人的e化服務建議。本研究之應用環境，符合垃圾桶模式中的無政府狀態之三大特性，然而原垃圾桶決策方式卻不適用於個人。因此，本研究之主體，為一智慧代理人，將以垃圾桶模式的決策原理做為基礎，並對其加以修改，分為二階段的決策過程。在第一階段，將使用一考量資源使用效率之task-chosen演算法，並搭配增強式學習中之AH-learning演算法；在第二階段，則是使用BDI代理人的架構。本研究所提出之提供e化服務建議的決策機制，預期將促使應用服務能不斷地創新及進步，並使資源獲得更有效之利用，使得人類擁有高品質的生活環境。 / There are manifold services, in order to fulfill people’s physical and mental needs. Through the continuous development of high technique, people will live in the environment surrounding e-services in the future. In this environment, it is hart for everyone to understand all e-services and choose a service to fulfill selves multiple needs. Therefore, the paper presents a decision mechanism which providing suitable e-service suggestion for everyone when they have multiple needs, considering the using utility of resources include tangible and intangible, and different preferences and interests for different people. This paper’s applying environment satisfies the three general properties of organized anarchies of “Garbage Can Model”. However, the decision method in garbage can model is not suitable to individual. The most important part of the paper is an intelligent agent, based on garbage can model theory but modify it appropriately. This intelligent agent uses two phase decision process. First phase, use a task-chosen algorism considering resource utility and AH-learning in reinforcement learning. Second phase, use the architecture of BDI agent. This paper presents a decision strategy providing e-service suggestion, and expects to promote innovative application services and use resource effectively. Finally, all people will enjoy high quality life.

「知識經濟」時代下，知識汰舊換新速度極快，單打獨鬥不及於團隊合作的成效，因此，不論組織或個人均須講求團隊合作。腦力激盪法(Brainstorming)即是透過團隊合作、協同決策的方式產生具有創意的解決方案。本研究結合智慧型代理人的技術與人類獨特的腦力激盪思考方式，利用智慧型代理人的自主性、溝通能力、適應力與學習能力等特性，讓智慧型代理人能在適當的時候代替腦力激盪會議的與會者出席會議，達成會議目標。為了讓智慧型代理人也能模仿人類進行創意思考，本研究以人類主要用來產生創意構思的三種聯想能力做為代理人之推論機制，並結合增強式學習的概念，設計出能根據以本體論表達之概念(Ontology-Based Concept)進行構思激盪之語意式構思學習代理人( Semantic Ideation Learning Agent，SILA )，並架構一個能讓多個SILA進行知識分享與學習的系統環境-腦力激盪式協同決策系統(Collective Brainstorming Decision System, CBDS)。本研究以傳統的腦力激盪決策模式為基礎，結合現代之網路語意表達與代理人技術，期望讓在網路上代表不同角色、身份的代理人，基於其所擁有之構思知識庫 (Idea Knowledge Base)，透過代理人之間的溝通與知識分享，達成代理人自動化協同決策(Collective Decision)之目標。 / In Knowledge Economy Era, the organization and individual are emphasizing on the teamwork instead of single play because of better effectiveness. Brainstorming is a solution that can help organization to generate creative ideas through teamwork and collaboration. This research combines human’s unique brainstorming thinking and the intelligent agent technique for devising an automated decision agent called Semantic Ideation Learning Agent (SILA) (that can represent a session participant to engage the action of brainstorming). In order to make a SILA thinking like human, our research presents a method of Reinforcement Learning grounded on three capabilities of human’s association (similarity, contiguity, contrast) as the SILA’s inference mechanism. Furthermore, the Collective Brainstorming Decision System was build to provide an environment where SILAs can learn and share their knowledge. The aim of this research is to reach automatic collective decision in a brainstorming session through the collaboration of the agents based on the brainstorming decision model and some modern information techniques including knowledge base, semantic web and intelligent agents.

本研究以Chen-Chie（Chen and Chie, 2007）所設計的代理人基模型，探討所得分配對彩券銷售額的影響。這篇論文考量了兩種彩券參與函數，一種是採用模糊推論的方法來呈現代理人購買彩券的決定，在此方式下，並未將可能中奬的期望效果納入。另一種則是以預期效用理論為主軸，並且加入主觀認知的中獎機率。除了彩券參與度外，根據Chen and Chie (2007)的設計，還考慮到兩個購買彩券經驗的觀點，分別是自我意識選號及個體間的獨立性。模型中代理人參數並未固定，取而代之的，是讓代理人具有自動產生參數的能力，所有行為的參數是以遺傳演算法取得其適應性。當代理人進行遺傳演算（社會學習）時，代理人對策略的學習會依照區間的設定，進一步作區域性社會學習及全域社會學習。本論文彙集了上述設計，提供了四種彩券市場行為模型，配合不同的所得分配進行模擬，並且利用統計檢定比較其統計量的變化，分析所得分配對彩券銷售額的影響。 / This study addresses the impact of income distribution on lottery sales using an agent-based modeling approach, specifically, the Chen-Chie model (Chen and Chie, 2007). Two kinds of lottery participation function are considered in this thesis. One is more heuristic and does not require agents’ expectations of the odds. In this case, we use the fuzzy inference system to represent agents’ heuristics. The other explicitly takes agents’ expectations of the odds into account, and a formal expected utility maximization approach is taken. In addition to lottery participation, following Chen and Chie (2007), we also consider two additional empirical aspects of lottery plays, namely, conscious selection and state-dependent utilities. The parameters of agents are not fixed; instead, they are autonomous and all behavioral parameters are adaptive via genetic algorithms. While the population genetic algorithms (social learning) are applied, an idea of nearest neighbors learning is used to further distinguish the global social learning from the local social learning. These setups together give us four behavioral models of lottery markets. We then simulate each of these four markets with different income distribution, and then compare their statistic behavior with statistical test to examine the overall effect of income distribution to lottery sales.

自1970年代第一部個人電腦(PC, Personal Computer)的出現，以開放的架構開啟了一連串資訊革命，改變了人們學習與工作的方式。隨後在1980年代起，整體PC產業上中下游的產業鏈也為台灣帶來了經濟上高速的成長。 這樣的高速成長在2000年後逐漸有了微妙的變化，以台灣與中國大陸為主的硬體代工供應鏈，為硬體的低價提供了穩固的後勤保障，PC硬體的品牌形象隨著PC的應用轉以網際網路內容與雲端應用而逐漸式微。在2000年中期，隨著網際網路產業的興盛更進一步加速行動化應用技術的成熟。如此的變化讓許多網際網路應用的服務提供者得以挑戰傳統PC軟體與硬體的龍頭如微軟、英特爾、惠普、戴爾與IBM的領導地位。 過去近三十年間，以PC產業為主的電子資訊產業佔據了所謂高科技與創新的舞台之際，在近年來也不斷試圖以各式創新，如硬體本身的多樣化、時尚化，與多角化措施，如轉投資雲端服務、行動裝置或多品牌策略等，試圖在新的競賽中搶佔新的席位。但在無法脫離原本業所帶來的利益與包袱之下，常有運用原有人力、資金、管理團隊與思維來啟動新事業的情形，造成轉型的困境。 筆者有幸服務於曾參與PC產業榮景的領導廠商之一，也同樣見證其與近十年主要的多角化歷程，希望藉由本研究將其多角化的動機、作法與未能成功的原因以個案方式呈現，輔以相關學理與從業經驗分析，期能為類似業者在進行多角化措施提供貼近實務的參考範例。 本研究的問題有三點:為身處高門檻高獲利的寡占廠商的分析其(1)多角化動機(2)多角化作法與(3)可能失敗的原因 透過收集整理公開資料與曾參與多角化產品行銷的人員訪談，本研究得到以 下結論(1) 企業多角化策略制定應考慮管理團隊專長 (2) 多角化產品開發應以獨立組織或合資方式進行 (3) 公司多角化策略應注意代理人問題 (4) 公司多角化策略應參考其本業的競爭優勢建立條件。 / The PC has changed the way we work and learn dramatically since it was introduced in 1970. Meantime, the information technologies have been through a continuous revolution base on the open hardware and software architecture of PC as well. Taiwan also benefits from the booming PC industry, as a key partner of PC supply chain, and has created a huge economic growth since 1980s. The landscape of PC industry has shifted gradually in early 2000s resulted from particular changes. The PC supply chain from Taiwan provides cost-effective hardware to make low-cost notebook happened and in addition to that, the internet and cloud application are altering the focus on brand image of PC hardware vendors to internet-based services providers, plus the booming internet industry has facilitated the readiness of mobile application from mid-2000s. All those changes allow the internet-based services providers to challenge the leadership of the giants from PC industry, such as Microsoft, Intel, HP, Dell and IBM. For last three decades, PC industry played the crucial role of high-tech innovation and it never stop to keep the leading positon via innovation to various and trendy ID design, diversification with cloud services, mobile devices as well as multi-brand strategies in recent years. However it is not easy to start up a new business with the benefit and limitation from original business thus the enterprise transformation would fail most likely. It’s been a pleasure for me to work for couple leading companies in PC era and witnessed part of the effort to diversification in “A company”. I expect to bring similar vendors a practical case study on the motivation, strategies and potential causes of failure of its diversification with recommendations generated from diversification theory and personal experience in field. There are three goals to this study: to analyze and find the (1) motivation of diversification (2) diversification strategy and (3) potential causes of failure, for a high profit company with high-entry barrier in oligopoly market. This study has reached the conclusions via collected and analyzed the public data and interviewed with key persons involved in diversification process of “A company”: (1) Diversification Strategy shall be incorporated with the expertise of leadership team (2) Production diversification shall be managed by an independent organization or a joint venture. (3) Diversification Strategy shall be observant to agency problem (4) Diversification Strategy shall be referred to and leveraged the elements of competition advantages in original business.

隨著創新時代來臨，政府透過創新的政策推動藉以滿足民眾最新的需求或與民眾產生更好的互動方式，政府部門的創新力近年來亦成提升政府服務品質的關鍵，同時透過政府間對創新政策的相互仿效，形成E.M.Rogers所提出的「創新擴散」（diffusion of innovations）效應。　　　　　　　　 臺北市政府即以美國紐約市「311專線」政策為藍本，於2005年啟用「1999專線」至2014年1月，其後有高雄市及新北市等共17個縣市陸續採用，顯見1999專線於政策擴散的效應，並直接影響各地方政府間及政府與民眾間的互動關係。因此本研究透過四個構面去分析：（1）我國1999專線政策於地方政府間擴散情形；（2）創新先驅者臺北市政府變遷代理人於傳佈各階段所扮演的角色；（3）臺北都會區創新決策過程；（4）臺北都會區創新政策擴散的後果。為探究臺北都會區從啟用至執行1999專線的情形，本研究透過文獻內容分析法、次級資料法與質化深度訪談法進行資料的統整與分析。經由創新擴散理論為架構，探析地方政府間擴散學習的效應及影響組織創新決策的過程，以作為其他縣市的參考。 　　本研究結果發現：（1）創新性分數較高多為直轄市或與創新先驅者鄰近之都會區、擴散型態呈現各式曲線分佈；（2）變遷代理人於擴散各階段扮演不同角色；（3）臺北都會區具有實施動機較高、相對優勢較高、政府網絡關係較高、組織內部資源與規模較高等創新優勢；（4）影響民眾知曉度主要為意見領袖；影響民眾滿意度主要因素為是否能滿足民眾的需求。本研究建議如下：（1）建置地方政府創新政策知識庫；（2）建立縣市創新政策交流機制；（3）建議中央鼓勵我國縣市全面實施。 / As the age of innovation comes, the government satisfies the public’s latest needs and builds a better way to interact with the public by carrying out innovative policies. Besides, innovation had played a key role in increasing governmental service quality for the past few years. Meanwhile, through mutual imitation of innovation between governments, the diffusion of innovations, pointed out by E.M.Rogers, was formed. 　　Based on New York City’s Hotline 133, Hotline 1999 was launched in Taipei by Taipei City Government in 2005, and was then adopted by totally 17 cities and counties one after another until January 2014, including Kaohsiung and New Taipei City, which showed the effect of Hotline 1999’s policy diffusion, and the significant impact to the relation between local governments and among governments and the public. Thus Hotline 1999 project was analyzed by 4 aspects in this study: 1. The diffusion condition of Hotline 1999 on local governments, 2. The roles played by Change agent of Taipei City government, as an innovation pioneer, in each stage of diffusion, 3. Innovation policy decision process in the metropolitan areas of Taipei, and 4. The consequences of the above said diffusion. To discuss the whole process of Hotline 1999 from the very beginning to implementing, the data will be complied and analyzed though document analysis, secondary data analysis, and In-Depth Interviews. Besides, through Innovation Diffusion Theory as the framework, we discuss the learning effect of local governments and the process of innovation policy decision that influenced organizations for the further reference to other cities and counties. 　　The research findings include the following: 1. Directly Controlled Cities and the metropolis that neighbor on innovators score higher in innovativeness, 2. Change Agent played different roles as problem locators and innovation satisfaction, etc, 3. Taipei’s metropolitan areas have several innovation advantages: incentive to implement, relative advantage, stronger network among governments, and abundant resources and bigger scope, and 4. Public’s awareness was raised mainly by opinion leader, and degree of satisfaction depends on whether public needs are met. The suggestions are as follows : 1. Build a knowledge base for local government innovation policies, 2. Provide a mechanism for exchange of innovation policies, and 3. Central government should encourage the entire nation to implement the project.

本論文採用事件研究法，以2008到2012年間美國紐約證交所上市公司共計1423個購併案件為樣本進行實證，利用累積異常報酬(CAR)的統計檢定與複迴歸分析去探討主併公司在宣告購併時，股價反應是否會因為主併公司之執行長為創辦人而有所不同。投資人會因考量到代理人問題，對於創辦人執行長做出的購併決策較具信心而使股價上揚，亦或是認為創辦人反而容易被過去成功的思維和作法所牽制而做了錯誤的購併決策，為本文討論重心。 本研究結果共有三點，第一，創辦人執行長之主併宣告效果不顯著，但非創辦人執行長之主併宣告效果顯著為正，兩樣本間的差異則無顯著異於零。第二、由迴歸分析之結果可得知，創辦人是否為執行長之變數對於主併公司宣告效果具有顯著的影響，當執行長為創辦人時對股價之影響為負向。第三、將兩樣本分別做迴歸檢定並和總樣本之結果進行比較，發現主併公司之成立年數對創辦人執行長之宣告效果產生負影響，顯示出市場認為創辦人容易因過去的成功經驗而傾向維持既有策略，導致無法做出開創性之購併決策。此外，執行長持有的股票選擇權比率高低對於宣告效果有顯著的影響，當持有比率越高時宣告效果越好，此結果佐證股票選擇權能夠降低代理人問題、使股價有正向反應之論述。

民國93年6月2日公布「記帳士法」，該法制定的主要目的，係為建立記帳士制度，協助納稅義務人記帳及履行納稅義務。 目前關於記帳及稅務代理人之探討，有些偏重於文獻整理，有些則僅就委託人和記帳業者之看法，或是就會計師與記帳業者等之看法來比較探討之，僅張彰欽(2001)之研究將三方之觀點同時納入探討，惟其重點在探討兩岸地區稅務代理體制之異同。故本研究擬就三方之觀點，來配對探討記帳士法之頒布，對會計師之影響及其幅度為何？對記帳業者究竟是利是弊？以及對委託人而言，是否會影響其選擇會計師或記帳業者之決定？同時由於學生是未來潛在之會計師或記帳業者，為使研究更臻完整，故亦將其納入研究對象，以瞭解各方對記帳及稅務代理建制及記帳士法之看法以及此法案之影響。 研究結論如下： 一、委託人對記帳士法之看法受到所委託代理人的影響而有不同之看法。記帳士法之頒布，並不會使委託人考慮更換代理人，對於其在代理人之選擇上亦無太大影響。 二、記帳士法之頒布，雖有利於記帳業者在代客記帳及代理報稅等業務之規劃，對規模較小之會計師事務所衝擊較大，惟衝擊有限。 三、大學及研究所學生較支持會計師的看法，而高職學生則較支持記帳業者的看法，記帳士法之頒布，最能引起大學生畢業後進入記帳業工作之興趣。 / After years disputing, the Accounting and Tax Agents Act was finally passed on June 2, 2004. The Act provides the incumbent bookkeeper industry a legal supporting of its professional level and ability. However, until now only little research discussed about this topic. Most of researches either focus on literature reorganization or without covering opinions from all related parties, such as clients, CPAs, and tax agents, at the same time. Zhang (2001), the only exception of other research, compared the difference of tax agent system between Taiwan and China, which surveyed from all related parties simultaneously. However, Zhang’s research focuses on the comparing of the tax agents system and does not look into the impact of the system to all related parties. Therefore, the purpose of this research is to survey the impact of passing Accounting and Tax Agents Act from the perceptions of clients, CPAs, and tax agents. The unique of the research is that besides including all related parties at the same time, the survey also includes the perceptions of current students, who are the potential entrants for the industry, which provides some opinions of how the Act affects students future career planning. The research findings are as follows. 1.The perceptions of clients were impacted by their agents. Passing the Accounting and Tax Agent Act does not affect the clients to consider changing their accounting and tax agents, as well as agents selection. 2.Incumbent bookkeeper agents might benefit from the Act, especially in bookkeeping and tax agency job, and the Act might affect small size CPA firms, but for overall the threat to CPAs is limit. 3.The perceptions of graduate and undergraduate students are similar to CPA’s, and vocational high school students’ to Incumbent bookkeeper agents’. The undergraduate students display the most interests of entering the accounting and tax agent industry after they graduate.

本研究是利用代理人基模型 (Agent-Based model) 結合遺傳規劃法(genetic programming) 在模組化經濟體系下價格動態對市占率之影響。現今企業多數以市占率作為公司在市場上表現的主要指標，如果擁有高市占率的廠商，可以確定在這產業中生存。以往的文獻顯示模組化經濟下高價格廠商在市場上的表現會優於低價格廠商，取決重要因素為品質，因為高價產品通常品質也較高，容易取得消費者喜愛。本研究想探討是否在這個體系下，消費者所考量的都是以品質高低來決定是否購買產品，是否會有過去以往的價格競爭情形，以及在價格動態體系，市場所呈現的風貌如何。本研究設計39組的加成率參數組，並依據兩間廠商的決策上製作成價格動態矩陣圖表。試圖以這些已知參數組與線性內插法所預測之市占率的參數組進行分析。此研究模擬中發現，在模組化經濟下，價格競爭並不一定會讓市占率趨向於某一點均衡，也可能會趨向於一條路徑上。而且不一定是高價位的廠商會有很大機會獲得市場，也沒有所謂的贏家擁有超高市占率的情況產生。 / This study is the use of agent-based model combined with genetic programming to explore the impact of the price dynamics for the market share in the modular economy. Nowadays, the majority of enterprises use market share as the key performance indicators in the market, if the enterprise has a high market share, it can be determined to survive in this industry. The previous literature shows that manufacturers of high prices on the market under the modular economy will be better than the low-price manufacturers, depending on the important factors for quality. Expensive products are usually higher quality, easily favorite by consumers. My study is to investigate whether consumers consider in this system are based on the level of quality to decide to buy the product or not, and whether there will be price competitive situation, as well as the outlook presented by the market price dynamics system. In this paper, we design 39 markup rate’s parameter set and making price dynamic matrix diagram in accordance with the decisions of two manufacturers. Trying to analyze these known parameter set and the parameter set of the market share predicted by the linear interpolation. The simulation of the study found that in the modular economy price competition does not necessarily make the market share tends to a equilibrium point, or it may also tend to be a equilibrium path. But not necessarily high-priced manufacturers get to the market, there is no so-called winners with higher market share.