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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
281

應用6 Sigma 導入EuP 綠色專案之個案研究 / Six Sigma Management for EuP Green Program - A Case Study

許瑞鵬, Hsu, Juey Peng Unknown Date (has links)
今 (2008) 年,全球規模排名前三大的電腦展,從1月開始美國拉斯維加斯的CES展、3月的德國漢諾威的CeBiT展,到6月在台北的Computex展,數千家之參展廠商,數十萬之買主與參觀人士,不約而同,大家的主訴求都是「綠色」與「節能」。向來,三大電腦展都是未來產品的風向球,加上從美國前副總統高爾的紀錄片「不願面對的真相」看到地球暖化現象日益嚴重,石油價格也不斷再創歷史新高,的確讓人感到這個世界將變得更為綠色,當人們愈來愈重視自己居住的這個環境與資源,也宣告「綠色產品、綠色消費」的時代正式來臨。 近年來一波波的綠色浪潮,如同過去十餘年間的網路興起,所產生巨大的改變一般。全球環保意識覺醒,尤以歐盟一向以高環保標準為最,陸續在2005年8月起推行的三大環保指令:WEEE(回收化)、RoHS(無毒化)、EuP(節能化),超過80%的環境衝擊都跟產品設計有緊密關聯;是故,整合環境考量因素而成綠色產品的生態化設計作法,將會是企業最有效的方法。 上述WEEE 及RoHS兩項已於2006 年7月1日後,正式對輸出到歐盟各國的產品中全面實施管制,而日本、韓國、中國等國及美國(部分州)等,亦在2007年初立法通過並已實施,此股全球化之綠潮,已是勢不可擋;第三項的EuP (Energe using Product)「耗能使用產品之生態化設計指令」,歐盟各國已大多立法制定完成,部分國家還一併通過違規罰則,預計在2009年第一季起開始啟用,屆時勢必又將再度啟動第三回合的環保大挑戰。 我國對歐盟之貿易額佔了總體的比重極大,於2007年,我國出口到歐盟各國之電機、電子產品等金額超過逾NT$3,000億,企業也決不容忽視這廣大的市場商機。本研究的個案公司向來對環保意識相當重視,亦積極地關注在永續發展與環保議題上,所設計製造的綠色產品也行銷全球;現今的設計趨勢都以綠色、節能為導向,身處電子、電機產業的一員,面臨這項嚴峻之挑戰,更需即早因應,通過這些環保規範檢測,才能確保產品順利銷往歐盟。 本研究乃透過個案公司於過去三、四年中,利用 6 Sigma 的DMAIC循環改善手法,搭配ISO 9000/14000品質/環境管理系統以有效整合,組成專案團隊運作,成功導入6 Sigma WEEE / RoHS等專案,且比2006年7月1日的法定實施期限日,提早一季的時間完成歐盟WEEE及RoHS所有綠色產品之設計,並在符合法定時程/品質要求/客戶滿意等情況下順利出貨。 爰此,以綠色設計為整體考量因素,建置成一套標準化的流程機制,應用到EuP新環保規範中,進行產品節能、生命週期等多項評估,提升生態化設計能力。EuP雖與RoHS/WEEE的指令訴求內容互異,但本著6 Sigma RoHS過去分析及改善等手法,藉由嫻熟運作之科學管理模式,來縮短研發時程;目標為:提早一季時間完成產品設計,且品質符合環保規範驗證之出貨準備;期間雖會遭遇諸多問題與困難,但以6 Sigma經驗豐富之優秀成員組成的團隊,將採絕佳默契、合作無間的精神,順利於今年底達成任務,也為個案公司大幅提升環保戰力之全球競爭優勢。 關鍵字:限用有害物質指令、耗能使用產品指令、生態設計、國際標準組織、六標準差專案管理。 / In the world’s top three exhibitions of the electronic industry this year - namely CES of Las Vegas in January, CeBIT of Hanover in March, and Computex of Taipei in June, the main theme is the same: Green Technology and Energy Saving Products. Mr. Al Gore’s ‘Inconvenient Truth’ has unfolded future disasters caused by global warming, together with recent oil price hikes over US$140 a barrel, all these environmental and energy crisis have hastily ushered in the ‘Green Product Epoch.’ The European Union led the wave of Green Products by issuing the WEEE (Waste Electrical Electronic Equipment) directives in August 2005 which aimed at reducing E/E waste disposal through reuse, recycle and recovery, followed by the RoHS (Restriction of Hazardous Substance) directives enforced on July 1, 2007. EuP (Energy using Product) is the latest set of directives which will be implemented in 2009. Since more environmental impacts relate to product design, the green product ecological design incorporating environmental factors is most effective method. These regulations will greatly affect members of global E.E product supply. Taiwan had a big trade count with EU in the past time, so it will be caused more impacted as well. Therefore, many countries have regulated new national standards, many Taiwanese firms are making great efforts on the issues of Eco Design for energy saving to meet the trend on environment protection as earlier as possible and to provide operational producers for the business toward green global supply chain. For enterprises to implement environmental management system and to establish green product design and production by ISO9000 / ISO 14000 systems, and there are many procedures, validation and testing need to by 6 Sigma DMAIC improvement methodology. This case study proposes a model to include the RoHS green product into quality system successfully in 2 years ago, next case is provided to verify the model and justify how a firm can efficiently use the proposed model and empirical experience to meet product certification requirement into the system. The findings of this research can support other enterprises to implement appropriate model to integrate green product with framework of ISO9000/14000 quality/environment management system by 6 Sigma process. This is also suitable for a firm to upgrade its management system to meet various green requirements as WEEE, RoHS and EuP. The study is still enphasised many Taiwan manufacturers are tempted by the success of 6 Sigma in the western world and are now in the process of introducing 6 Sigma into their organizations. The push to further reduce costs has urged the firms to use 6 Sigma to regain their competitive positions in the global economy. Keywords: RoHS, EuP, Eco Design, ISO, 6 Sigma Managment
282

電子郵件使用對知識工作者時間控制感之影響:以三階段混合方法探討 / The impact of e-mail usage on knowledge workers’ perceived control of time: a three phases mixed methods approach

林勝為, Lin, Sheng Wei Unknown Date (has links)
在網際網路普及率高居不下的時代裡,知識工作者平日使用網路之時間比例已有逐年升高的趨勢。在這種潮流下,工作場域中知識工作者花費於網路訊息傳播的時間,佔用工作時間之比率驚人,尤以電子郵件為甚。對於使用電子郵件所產生的問題,使用者似乎感到能力不足,而且在面對超載的資訊流通量時,更覺得難以應付。因為個人不佳的電子郵件使用習慣所引發的問題,都會直接或間接衝擊到時間資源的運用以及增加時間的壓力。因此,瞭解如何有效處理電子郵件,對於知識工作者的生產力非常重要。 本研究採用Creswell所提出之三階段混合方法探討研究議題。首先,第一階段採用質性之焦點群體訪談法,瞭解知識工作者典型的電子郵件使用行為。第二階段以大樣本的調查研究,探討知識工作者的人格主動性如何經由電子郵件管理行為影響其電子郵件使用時間控制感及工作時間控制感,並以社會認知理論及目標設定理論之整合觀點探討。第三階段以實地實驗的方式,在實際組織場域中進行員工電子郵件管理教育訓練,以觀察是否能產生訓練遷移之效果,亦即提升受訓者之電子郵件自我效能、電子郵件時間管理行為及電子郵件使用時間控制感。 第一階段焦點群體訪談的重要結論包括:1)使用者被電子郵件支配著,但他們往往毫無知覺;2)日常工作使用上,電子郵件的弱點卻變成其強項;3)具有資訊系統背景的使用者,不必然會使用電子郵件工具的複雜功能;4)電子郵件被認為是平面媒體,而非即時互動媒體;5)電子郵件在工作場合,已經大幅度地取代面對面溝通;6)電子郵件使用者習慣性地使用副本轉寄功能,但並非出於真正的需要;7)使用者並不常將工作或個人電子郵件分開處理;8)使用者非常珍惜學習電子郵件功能的機會,但機會並非輕鬆即能獲得。有關以上相關結論及看法間之對照情況也在本文中提及。另外,本階段也歸納出有效率使用電子郵件之方法,並據以發展下一階段調查研究法之問卷。 第二階段經由251位知識工作者之分析結果顯示,人格主動性透過電子郵件時間管理行為及電子郵件自我效能,可以推測電子郵件使用時間控制感及工作時間控制感。此外,電子郵件自我效能較高者,其電子郵件時間管理行為的評量分數也較高。 第三階段實地實驗共涵蓋280位受測者,其中實驗組有175位,控制組有105位。ANCOVA分析之結果顯示,相較於控制組,實驗組之受測者經過教育訓練後展現較高的電子郵件自我效能及較佳的電子郵件時間控制感,但是受測者於訓練後並未投入更多心力於電子郵件時間管理行為。此外,接受此電子郵件訓練課程一個月後,平均每一位受訓者節省約17%之電子郵件使用時間。 / At the high widespread rate of the Internet era, the time spent on the Internet among knowledge workers has gradually increased. Because of this trend, these people have spent an alarming proportion of their work time on message communications tools, such as emails. Problems arising from e-mail management make users helpless particularly when they have to deal with information overload. Problems caused by inefficient e-mail use would directly/ indirectly affect the time resource, inevitably increasing time pressure to the workers. Therefore, it is essential for knowledge workers to understand how to use e-mail efficiently to heighten their productivity. This study adopted Creswell’s three-phases mixed methods to investigate our research issues. First, this study investigates the e-mail usage behavior of knowledge workers through an in-depth literature review and a focus group discussion. Then, a sample survey method, along with a social cognitive theory and a goal setting theory, was adopted to investigate how personality affects perceived control of time in the context of e-mail handling. The third phase includes a quasi-experimental field study carried out in an organizational setting to examine the effects of an e-mail management training program on e-mail self-efficacy, e-mail-specific time management behavior, and time control over e-mail use. The important findings in phase one include : 1) people are ruled by e-mail, but they think otherwise; 2) in daily usage, many weaknesses of e-mail are turned into strengths; 3) an information system background does not necessarily lead to sophistication in using e-mail tools; 4) e-mail is regarded as a print medium rather than an interactive medium; 5) e-mail to a large extent replaces face-to-face communication in the workplace; 6) e-mail users use the carbon copy and forwarding features habitually and not out of necessity; 7) users do not usually handle work-related and personal e-mail messages separately; and 8) users seek opportunities to learn about e-mail functionality out of convenience, but these are not attained with ease. A contrast between these findings and conventional wisdom concludes this study. In addition, we also conclude efficient e-mail usage approaches in this phase and develop the questionnaire for the next stage. Based on data collected from 251 knowledge workers in second phase, the results show that personality predicts perceived control of time in e-mail handling and work through both e-mail-specific time management behavior and e-mail self-efficacy. In addition, higher e-mail self-efficacy leads to improved e-mail-specific time management behavior. The field experiment in third phase includes 280 subjects, with 175 subjects in the experimental group, and 105 subjects in the control group, the ANCOVA results show that, after the training, the subjects exhibited greater e-mail self-efficacy and better time control over e-mail use but not paid more attention to e-mail-specific time management behavior According to the study reported here, this employee training program leads to a perceived time saving of about 17%.
283

從Michael Walzer的角度論美國著作權判決的合法性—以合理使用原則發展為中心 / Legitimacy of judgements in Micheal Walzer’s theory—A study of fair use priciples delopement in American copyright judgements

何宗恩 Unknown Date (has links)
Michael Walzer美國當代社群主義的代表人物,同時也是一位出名的公共知識分子,其哲學思想與政治理念均有其獨到之處,而其中Walzer特別強調社會才是作為個人權利與自由實踐的場所,而擺脫了傳統自由主義理論下,只存在國家與個人的關係。而其最著名的正義的諸領域(Spheres of Justice),更是在研究近代關於自由主義與社群主義正義論的一本經典,而Walzer正義論中最吸引我的地方在於其放棄像是John Rawls等正義理論的無知之幕,反而主張在討論正義的時候,應該以每個不同社會和社群之間的文化與歷史的發展為基礎,因此Walzer的正義理論強調各種不同的特殊性,而維護正義是國家所必須要出面來作的一件事情,但如何維護多元、自由的社會諸領域中的不同正義原則,Walzer提出一套「複雜平等概念」的哲學思考模式,以及從「公眾利益」為出發點的利益衡量原則。 因此結合Walzer的複雜平等概念與公眾利益的衡量原則,本文提出一套「權利實踐理論」,在這個理論架構之下將會注意到其實法律上所謂的權利僅是作為一種象徵法律權威的意義而已,真正個人想要落實權利實踐必須要集合足夠的政治權力才能夠獲得一個社會實踐的空間與可能性,而這往往與個人在詮釋法律的方式與態度有關,也就是說只有個人提供一個好的詮釋之理由,才能夠獲得足夠的政治權力的協助來個人權利的實踐。 但是法律中往往存在許多「不確定法律概念」,這是為了在特殊的情況時,來能夠實踐個別正義的設計,而法官所負擔的工作,就是透過詮釋,在個案中確立法律概念與原則,有時候會發覺法官並沒有再進行法律的詮釋工作,而也許只是單純的「依法判決」重新確認權利人行使權利之資格而以,但為何有時卻會有限縮或是擴張解釋法律的情況出現,而這背後的判斷標準和原則到底又是什麼,法官這樣做是否合法?是否由於法官是詮釋行為中的最高權威,就代表法官擁有自由的詮釋法律的空間? 但從Walzer的思考脈絡中,我們可以知道最高的權威者,還是有一定的責任與必須遵守地義務,但其同時也有一定程度的自由和自主決定的空間,依照Walzer的說法,國家也就是站在是最高權威者角色上,維護個人和社會自主性是其必須地義務,並且要防範任何形式的暴力破壞個人和社會的自主性,包含國家自身,而這時候衡量與判斷的標準往往就是所謂地「公共利益」或是「公眾利益」因此公眾利益是判斷國家行為合法性的依據。 而本文就嘗試以美國著作權法中,合理使用原則的公眾利益衡量標準,觀察法官是如何「公共利益」型塑某些原則的重要性,而且也同時還能保留有一定的開放性空間,以處理個案中截然不同地主張與原則的空間。
284

農漁會家政推廣人員使用圖書館資源之研究 / A study of library resources using on the home economics extension agent

柯文仁, Ke, Wen Jen Unknown Date (has links)
近年來我國致力於改善公共圖書館的資源與環境,希望能夠提供更好的服務給讀者,且提升公共圖書館的使用率,但從一些圖書館使用者的相關統計獲知,農業背景使用圖書館的比例皆不達百分之一。另外對於許多政策上的變革,增添農業推廣發展的難度,其中農業推廣人員,也因自認專業知識的不足,無法完善服務農民多變的需求,產生工作上的許多壓力。 基於以上的原因,且在農業推廣的體系中,家政推廣的內容較貼近於一般民眾,所以本研究針對家政推廣人員進行探討,瞭解其資訊需求,以及圖書館要如何提供良好的服務與館藏,吸引並協助家政推廣人員為主要的目的。 問卷調查的對象,以我國農會與漁會的家政推廣人員為主,分作資訊需求、閱讀習慣以及圖書館使用狀況三方面,根據問卷調查結果,發現到家政推廣人員,多基於工作上的需求,透過網際網路獲取所需資訊,所需的資訊內容也多與工作相關;最多家政推廣人員選擇閱讀的地點,是自家與工作的場所,閱讀資料的來源多是農漁會機構所提供,另外在每週閱讀的平均時數以及每年夠書金額,都高於我國國民平均。分析有使用圖書館習慣的家政推廣人員,大部分是平均每週去圖書館一次、一個月平均借書量為1-5本,鄉鎮圖書館是最多人使用的,使用圖書館的主要目是借還圖書,而一般圖書也是最多人使用的館藏,對於圖書館的最滿意的地方是地點設立的便利性,最不滿意的是圖書館的檢索系統。 依據問卷所得結果,提出鄉鎮圖書館改進的項目,以提升家政推廣人員的圖書館使用率,例如:改善開閉館時間、根據家政人員的推廣活動提供適當館藏、加強宣導圖書館服務項目、舉辦兒童教育與醫療保健相關的推廣活動、改善圖書館的檢索系統、與家政推廣人員合辦社區活動。並且建議我國能夠設立農業專門圖書館以及博物館、農業資訊服務中心應彙整網路資源以及農業推廣充電站可導入知識管理的技術,藉以提昇我國農業推廣的發展。 / In recent years, Taiwan government makes efforts to improve public libraries, and hopes to provide better services and environment to the readers for promoting library usage, but a number of library users studies showed that the users with agriculture background did not reach to 1%. Many policy changes make developments of agricultural extensions harder. Even some agricultural extension staffs feel lacking of professional knowledge to serve farmers, and that results in their pressure at agricultural extension work. Based on the above reasons, and the Home Economics’ services are closer to the general public’s life, so this study aimed at Home Economics Extension agents to explore and understand their information needs, and find out how to provide good library services and collections, in order to attract and assist in Home Economics Extension agents. The questionnaires survey aimed at the home economics extension agents in the framers’ association and fishers’ association. It includes three parts: information needs, reading habits and library usage. According to survey findings, the home economics extension agents would like to obtain the required information about working via the internet, most Home Economics workers prefer reading at home or the offices, and the most sources are from the farmers’ associations or fishers’ associations. Home economics extension agents’ average reading hours per week and spending on buying books every year are above the average of Taiwan populace. Analysis of the home economics extension agents with the habit of using libraries demonstrates that most of them go to the library once per week, every month borrow 1 to 5 books from the library, and primarily use the township libraries. They go to the libraries for the circulations as mainly goal, and feel most satisfied with the location of the library, and most dissatisfied with the library's OPAC system. Based on the results of the questionnaire, the township libraries could improve the following to attract and assist in Home Economics Extension agents: regulating the open hour, according to agents’ needs to provide adequate collections, enforcing marketing the services, conducting extension activities about education and health, improving the OPAC system, and organizing community activities with home economics extension agents. The study makes final suggestions to enhance the promotion of Taiwan's agricultural development as follows: establish the agricultural libraries and museums, agriculture science information center shall collect network resources about agriculture, and use knowledge management technology to manage agricultural resources in Council of Agriculture.
285

由Teubner反思法理論析論著作權集體管理制度 / A study of Copyright Collective Management from Teubner's theory of Reflexive Law

張峻傑, Chang, Chun Chieh Unknown Date (has links)
我國著作權集體管理團體發展至今,僅存五家集管團體,無論是會員數或業務總額皆與國外規模相距甚遠,難以有效達成降低授權成本、使著作充分流通利用與保障著作權的功用。追根究柢原因在於:無法從使用報酬費率的制訂過程中,取得利用人與集管團體間的共識。 隨著數位技術的演進,著作權利用方式與型態日趨多元,立法者的觀點卻趕不上時代的變化,倘若爭議處理方式仍僅限於規範的抽象內容探討與適用,往往難以得到當事人欲求的結果。Teubner認為現今複雜分歧的社會需要一個去中心化的社會整合機制,將傳統法律的管制負擔轉移至其他社會體系;法律只有在為其他社會次級體系的反思過程提供結構性前提時,才能實現其自身的反思取向,發揮反思法的社會整合功能。因此,若能開展調解、仲裁等訴訟外爭議解決機制,除了即時有效解決紛爭,避免法院訟累,並能於協調過程中充分揭露資訊,使當事人間贏得互信,不失為一種發展反思性程序的可能。 本文從Teubner反思法的角度觀察,輔以中國、日本、美國、德國的著作權集體管理制度之立法例與實踐概況,作整體歸納分析,從中擷取出具有反思理性特徵做比較評析。最後,透過反思法理論所提出當今法律演化的特徵,對於我國將來建構良善的集體管理團體制度,提供一些不同的思考觀點。 / In the diversity of social economics activities, recent developments in the evolution of neighboring rightsand reflects the change of publication displaying methods due to technology.Such development may create inner conflict and endanger the law system. If people explore the reason of conflict and disposal process just at the point of normative abstract content and applicable, it will always be unable to gain the ideal result. Collective management organizations(CMOs) is an important indicator of copyright protection. CMOs’ operation reduces the licensing costs, promotes the legal exploitation of works, achieves broad public access of copyrighted works, and protects the benefits of copyright owners. Indeed, a reasonable royalty rate is the core for the successful operation of CMOs. Thisstudy isfrom the view ofTeubner's Theory of Reflexive Law, to observe the substantial social effectiveness of copyright collective management under the control of law and providing the structural premises for reflexive processes in other social subsystems.According to the characteristic of reflexive law,this thesis aimed to introducea new tendency to settle collective management of copyright.
286

模板屬性對瀏覽行為的影響-以線上遊戲為例 / The Impact of Template Attributes to User’s Behavior-Take Online Game as an Example

陳妍樺, Chen, Yen Hua Unknown Date (has links)
面對大量習慣用嘗試錯誤方式去學習使用複雜線上遊戲功能的使用者,如果沒有一個好的網頁佈局設計,會妨礙讓使用者易於上手。本研究試圖綜合以往在電腦學習認知方面的模板比對理論、CoLiDeS Model、及資訊氣味等相關研究,增強對線上遊戲介面設計的了解。本研究設計一個線上遊戲介面認知的實驗,用「仙劍Online」多人線上遊戲的介面為實驗工具,運用眼動儀去觀察受試者的瀏覽行為。「功能的群組位置」(Location)與圖像(Icon)皆為介面設計的重要因素;這兩項因素可能會影響受試者對任務難易的知覺判斷與瀏覽行為的Pattern。這些差異會顯示在任務的「間隔多久時間看到正確區域位置」、「凝視次數」、「凝視正確區域佔全部的比例」、任務的「完成率」與任務的「使用時間」等資料上。經過本研究驗證可以明確的知道「功能的群組位置」(Location)與圖像(Icon)何者為設計者首要考量之因素,在學術上能加強對CoLiDeS Model的了解,提出兩階段修正的認知模式;在實務上幫助介面設計師進行更有效的頁面設計和實用的建議。 / A large amount of users practice the trial and error approach to learn to use complicated online games. This leads to low user perception of "easy to use" when the game lacks good webpage layout design. This study attempts to integrate previous studies on cognitive learning through computer including Template Matching, Information Scent, and Comprehension-based Linked model of Deliberate Search Model ( CoLiDes Model), to enhance the understanding on online game interface design. A cognitive experiment of online game interface was designed utilizing the multiplayer simulation game "Chinese Paladin Online" in an attempt to observe and record user’s browsing behaviors through the eye tracker. "Location of functional group " and "Icon" are important factor of interface design and affect user’s browse behavior pattern . These differences will appear in "Time spent", "Accuracy", "Frequency of fixation ", “ and "Time spent before first fixation on the correct position" of the tasks. We expect the results extended the CoLiDeS Model, enhanced understanding of the interface layout user cognition, and provided fruitful suggestions in how to further design on effective WebPages.
287

企業國際化與避稅天堂的關聯 / Business internationalization and tax havens

陳雍居, Chen, Yung-Chu Unknown Date (has links)
2016年巴拿馬文件曝光後,社會對於企業使用避稅天堂的關注度達到高峰。到避稅天堂設立子公司為企業國際化的手段之一,但究竟是具有什麼樣國際化特質的企業比較會用避稅天堂是本研究想要探討的議題。 以往關於避稅天堂的文獻多在研究避稅天堂特性,較少針對使用避稅天堂的企業特性進行研究。因此本研究以企業在避稅天堂外的海外子公司數、海外子公司的投資損益、中國的子公司數,探討與企業在避稅天堂設立子公司數之關聯。 企業在海外的子公司數越多、海外子公司的投資損益金額越大,代表企業國際化程度越高,越有動機使用避稅天堂。本研究的第一個假設為企業在避稅天堂以外的國家所設立的海外子公司數與在避稅天堂的子公司數呈正相關;第二個假設為企業在海外子公司的投資損益金額與在避稅天堂的子公司數呈正相關。另外,到中國直接投資經常被台灣企業當成國際化手段。企業在中國的子公司數越多,其國際化程度也越高。但兩岸的特殊關係與台灣過去實施管制,增加了企業經營的風險與成本,企業因此有動機到避稅天堂等第三地設立子公司。本研究的第三個假設為企業在中國的子公司數與在避稅天堂的子公司數呈正相關。本研究對象為台灣上市企業,研究期間為民國100年至民國104年。研究結果顯示,企業在避稅天堂外的海外子公司數越多、在海外子公司的投資損益金額越大、在中國的子公司數越多,在避稅天堂的子公司數目也會越多。社會普遍詬病企業利用避稅天堂避稅,但企業也會基於其他國際化因素使用避稅天堂。對此,企業及政府應該採取作為,消除大眾對企業使用避稅天堂的疑慮,增加企業國際化時的彈性。 / Since the leaked Panama Papers, the public’s attention to “who are using tax havens” has peaked. As setting up subsidiaries in tax havens is a usual practice businesses adopt when going global, this study identifies three “corporate traits” of such businesses and explores their link to the number of subsidiaries such businesses have in tax havens. The greater the extent of a business’s internationalization, the greater its motivation to use tax havens. This study assumes that both the number of overseas subsidiaries (excluding those in tax havens) and the net income of overseas investment positively correlate with the number of subsidiaries a business has in tax havens. Also, when a Taiwanese company has more subsidiaries in China (thus more internationalized), its motivation to register in tax havens tends to be even stronger facing the peculiar cross-Strait relations and regulations imposed by the governments. This study further assumes the number of subsidiaries set up in China positively correlates with the number of subsidiaries a business has in tax havens. In closing, this study shows that the number of subsidiaries a business has in tax havens positively correlates with (1) the number of its offshore subsidiaries (excluding those tax havens); (2) the net income of its overseas investment; and (3) the number of its subsidiaries in China. Having a presence in tax havens is sometimes an expedient in the internationalization process of a business. We suggest that both the government and the business recognize the upside of using tax havens rather than just play up its downside.
288

網路新聞公開傳播之問題研究-以西班牙附屬著作權法為例 / Ancillary Copyright for Press Publishers in the Case of Spain

李宜芳 Unknown Date (has links)
新聞聚合平台於2000年初,在搜尋引擎科技的推波助瀾之下迅速崛起。然而,新聞聚合平台本身的商業行為也引起新聞出版業者的許多反彈。對於使用者而言,是一個相當便利好用的新聞分類平台,節省許多搜尋成本與時間;對於新聞聚合平台而言,與其他形式的平台一樣,獲利來源多為廣告商,而使用者不需要額外付費使用,且大多數的新聞聚合平台並不自行產出新聞內容,因此節省了製作新聞的成本;然而,對於製作新聞的傳統新聞出版產業而言,新聞聚合平台直接使用其新聞網站上的內容,無異於剽竊其辛苦製作新聞的成果,卻不需要付出製作成本,且提供連結給使用者的方式,令使用者直接連結至文章本身,降低使用者拜訪新聞網站瀏覽其他新聞的誘因,同時也降低了訂閱率,新聞產業的各大業主們為此向各大政府們提出異議,特別是歐洲新聞產業近幾年衰退嚴重,因此希望藉由政府的力量排除這個現象。在歐洲新聞業者的強力遊說與推動之下,德國率先於2013年通過新聞傳播附屬著作權法(ancillary copyright),2014年西班牙也於著作權法第32條第2項中新增新聞傳播附屬著作權,新法賦予新聞出版業者擁有專屬傳播新聞內容的附屬著作權,類似於廣播業者的專屬播送權,由於該權利須附麗於新聞著作權之上,因此稱之為附屬著作權或是附屬著作權。 本文將從新聞產業的衰退以及新聞聚合平台的崛起作為開端,介紹兩個產業之間的利益衝突關係,接著針對西班牙新聞傳播附屬著作權法本身的立法問題,其可能違反歐盟國際公約義務的潛在疑慮,以及其對市場的干擾與影響,最後透過商業模式的分析,試圖替新聞產業與新聞聚合平台擬定出雙贏的解決之道。
289

博物館導覽系統之實驗性研究:行動應用程式對參觀者之效用 / An experimental study of museum navigation system: does mobile application matter to visitors?

陳貞羽, Chen, Chen Yu Unknown Date (has links)
本研究首先從文獻回顧及實際調查中深入探討影響參觀者使用博物館行動導覽系統的七大影響因素,接著據此設計並實作出在智慧型手機平台上使用之一套博物館行動導覽系統,以期有效解決現有參觀者遇到的導覽問題。研究中使用設計科學之研究方法,提出解決方案,並且依據實際環境、背景以及文獻基礎,設計整體的系統架構。接著以故宮為例,建構出本研究之博物館行動導覽系統手機應用程式。系統開發完成後,以實驗法進行設計之驗證,評估結果顯示:本研究所提出之行動導覽系統相較於傳統之紙本導覽,可提升參觀者使用博物館行動導覽系統的意願、感知價值及滿意度。本研究之博物館行動導覽系統建置過程、以及系統成效的驗證,可作為手機應用程式(APP)廠商建置行動導覽系統或使用設計科學法開發其他類別的APP之指引;亦或作為博物館策劃展覽活動與導入行動導覽系統之依據;此外本研究亦指出使用者預期實際使用系統之感知與預期系統需求之落差,以供未來相關研究參考。 / In this research, according to literature review and field observations, we first identify and discuss seven design factors affecting visitors’ usability in museum mobile navigation systems. We then design and construct a museum mobile navigation system on the basis of the seven factors. The purpose is to meet the visitors’ needs and increase the visitors’ intention and satisfaction toward using the museum mobile navigation system. Design science research method is used in this research to propose solution plans. According to actual environment, context, and literature, the complete system architecture is designed. We then build a mobile navigation application on Android for the National Palace Museum and evaluate the design to ensure this system can effectively solve the problems that the visitors encountered during navigation process. In this research, the building process of the mobile museum navigation system and the evaluation of the system performance could provide guidance to APP vendors; or a basis for museums to plan an exhibition and to implement a mobile navigation system. Moreover, the gap between users’ perception of using the real system and their expected system requirements can be identified; this could serve as the reference point of future related research.
290

衛星的國際規範

侯權峰 Unknown Date (has links)
自從蘇聯在一九五七年成功的發射人類第一枚人造衛星之後,自此人類社會即走向太空時代。我國相關的航太工業雖然起步較晚,但自民國八十年代起,已由國科會所屬之太空計畫室與美國進行合作,如今也有數枚科學用途的衛星運行於地球軌道上。 在外太空運行的各種外空物體中,以衛星的數量最為龐大,而衛星工業所創造出來的商業利益,潛力亦甚為可觀。現今在通訊、氣象、地球遙測、科學各方面,大量仰賴藉助衛星所提供的服務。 國際社會對於太空時代的來臨早有因應。自一九六○年代起,透過「聯合國和平使用太空委員會」進行一連串的太空法條約制定工作,並且卓有成效。國際太空法無疑地已經成為繼國際海洋法之後,最重要的分支之一。因此,本研究對於國際太空法重要的基本法律原則提供深入的研究,並針對衛星的管轄權及實務上發射一枚衛星時所應考量的相關法律問題加以探討。最後,若是外空物體,包括衛星在內,對於太空中及地面上的人員、財產發生損害時,在程序上及實體法方面,應如何藉由國際太空法解決損害賠償的問題,作有系統的整理、探討。文中並以國際社會上實際發生過的案例,蘇聯、加拿大如何藉由一般國際法及國際太空法,解決蘇聯衛星「宇宙954號」墜落加拿大境內的損害賠償問題。 國際太空法對於新型態的國際侵權行為仍無法提供有效的解決規範,國際社會實有必要繼續制定相關的國際條約。不過這似乎有賴國際上的太空強權國家們,捐棄成見,破除狹隘的國家利益觀念,以長遠的國際社會利益為宗旨,始能克竟全功。

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