選區劃分近年來在台灣一直是備受關注的問題，由於選舉法規的修改以及行政區域的調整，選區必須重新調整，因此自動化的選區劃分方法也逐漸受到重視。過去的研究往往以不同的方法自動的劃分選區，而這類的方法常使用類似的功能進行選區劃分與評估。研究者彼此間缺乏一套可互享資源的標準或機制，往往導致新的研究者必須耗費甚多的時間來重新設計或開發這些類似的功能。 本論文中，我們提出一套機制以及整合此套機制的系統架構，可以減少自動化劃分選區軟體的開發成本。我們結合地理資訊系統內部結構，淬取圖層中的線段，改良自動劃分選區所採用的單元，再利用線段在各圖層間的相位關係，建立新的相鄰定義與相鄰關係，從而能改善選區劃分的方法與劃分結果評估之效能。 實作中，我們以所有台灣23個縣市的圖層來測試我們的機制，實驗結果顯示我們的機制可以有效的判斷選區邊界對選區形狀完整性造成的影響，同時，採用淬取之線段來計算，能大幅降低評估選區形狀所需之時間。 / Electoral districting has received more attentions in Taiwan in recent years due to the change of electoral regulations or the change of the administrative districts. As a result, automatic electoral districting mechanism has also gotten more attentions gradually. Previous researches used various approaches in solving these problems and tend to adopt similar mechanisms in region districting or in results evaluation. The lack of standards or mechanisms in sharing the developing resources yields tremendous time wasting in rebuilding such functions. In this thesis, we proposed a set of mechanisms as well as the system architecture that integrates these mechanisms. Using this system, one can reduce the costs in developing automatic electoral districting software. We also designed a system architecture that integrates these mechanisms and helps to reduce the maintenance costs. We extracted the arc properties from the coverage data layer in GIS to improve the basic unit used in the automatic electoral districting. We proposed a new concept of adjacency relations and used the topological relations in various data layers to construct these new adjacency relations. Using these new relations, one could improve the electoral districting developing processes as well as the efficiency of performance evaluations. We used all twenty-three counties and cities of Taiwan to test our mechanisms. Experimental results shown that our mechanisms could determine the influences of districts’ boundaries to the districts’ shapes effectively. Moreover, using the extract arcs, one could reduce the time required in evaluating the districts’ shape dramatically.

Business literature is full of management techniques aimed at improving a company’s performance, strategy design and employee engagement. The Balanced Scorecard (BSC) is one of those techniques, and one that has considerably gained most of the attention since it was first introduced in 1992 by Dr. Robert S Kaplan and David P. Norton after a joint research. In the document, they suggested that a business should be studied using four perspectives: customer’s perspective, internal business perspective, innovation and learning perspective, and of course, the financial perspective, which is any company’s ultimate goal. The purpose is that managers should manage, ideally, three to five goals in each perspective and then have specific measures for those goals. The scorecard could then help managers simplify the organization’s vision and translate that vision into measurable actions that employees can understand and follow accordingly. The Balanced Scorecard is basically a performance analysis technique, designed for the ultimate purpose of translating an organization’s overall business strategy into specific, quantifiable goals and to monitor the organization’s performance with respect to achieving those goals. It provides, like the name states, a balance of financial and non-financial measures that focus on both short and long term performance. This document seeks to explain the BSC methodology and provide some evidence of its use in companies worldwide. It is also complemented with personal experience with the tool at a corporation in El Salvador. Research shows that companies that have implemented the BSC have seen significant improvements in their results. These results are not due solely to the BSC implementation, but they are evidence that the BSC can be an effective tool to help organizations achieve their strategic goals more easily if implemented correctly.

專注筆記型電腦代工製造的個案公司，於2000年組織分立，以企業複製方式，成立多家子公司，其中之一的子公司，於2011年時，被個案公司選擇作為整合併購之對象。 本論文採個案分析法，利用筆記型電腦行業之產業分析、波特五力分析、個案公司SWOT分析、及杜邦方程式比率分析、分析資本結構與WACC變化等，探討英業達選擇同一家子公司，進行組織分立又整合併購，其策略變化的原因，及財務績效表現狀況。 ODM代工廠商的機會，在於不斷地有新產業代工出現，但商機短暫，廠商激烈競爭，壓縮代工利潤，微利經營態勢無法避免，因此建立通路及市場相當重要，逐漸提升產業地位，才能獲得應有的報酬。適當的運用併購策略，擴展營運面，從取得製造資源，轉向以品牌與通路為重，將有助於提升股東價值，達到永續經營之目標。 透過個案分析，歸納彙整出分析項目表，作為企業執行分立或整合併購策略時，必須關注的議題，做好各項目分析，以利企業發展能兼顧成長及適當地規避風險。

國立大學校院校務基金政策從民國八十四開始試辦，至今已推行多年，但本研究發現目前尚無研究探討各校校務基金決算書上所列示之差異原因。由於國立大學預算是學校承諾未來計畫之工作，而決算是實際執行之結果，兩者差異除了一些無法控制因素外，若詳細檢討差異可以回饋給學校及主管機關未來在執行計畫或活動時能夠加以修改或改善。本研究分析公立大學96年至99年44所學校預算數、決算數差異情況，並彙整各校院對於預、決算數差異之原因，嘗試透過標準成本制與差異分析法之應用，詳細探討造成各校於預、決算數差異之因素，使差異分析能具體提供資訊給學校作為未來預算編製及成本控制管理之參考運用。 本研究發現儘管各校在國立大學校務基金決算書中，有列示預、決算差異及在備註說明其差異之理由，但說明都相當簡略除非原因明顯，否則甚難瞭解。研究發現教學研究及訓輔成本、管理費用與總務費用的用人費用皆有高估之傾向，主要是因為教、職員預算員額編列高估所致，同時透過差異分析亦顯示，即便有數量上之有利差異，仍有價格上之不利差異，代表相關之人事成本也偏高。教學研究及訓輔成本與管理費用與總務費用之折舊、折耗及攤銷在預算編列時嚴重低估。學生公費及獎勵金之靜態預算不利差異是由於平均每單位學生成本決算數較預算數高，而部分學校也是因為數量之不利差異；而靜態預算有利差異則主要是由於價格之有利差異所造成。大部分學校在研究發展費用中，其靜態預算不利差異係因價格上不利差異，即便大部分學校也具有數量上之有利差異。在學雜費收入淨額部分，靜態預算有利差異大部分係由數量之有利差異所造成；而造成學雜費收入淨額靜態預算不利差異除了數量上的不利差異外，大部分的學校是因為價格上的不利差異。本研究建議預算差異說明部分應明確界定差異金額與％需強制說明原因，並考慮編列「彈性預算」及差異分析方式增加價格差異及數量差異部分。 / Public universities have adopted public university fund instead of government fund since 1995. However, no research tries to analyze the reasons of the variance between the budget and the actual accounts of public universities. Since the budget of a public university is a commitment for the future plans and the actual account is the school’s executed result. The variance between them, except some uncontrollable factors, not only can provide some feedback but also can provide for improvement of the future plans, if the analysis had been analyzed effectively. Therefore, this study attempts to apply variance analysis of the standard cost and analyzes the variance between budget and final account of 44 public universities from 2007 to 2011. The proposed variance analysis approach is expected to substantially provide some useful information for public universities for the budget preparation and cost control and management. This study reveals that many universities indeed listed and explained the variance, but most of the explanations are quite rough. However, based on schools’ variance analysis it is very difficult to understand why and how the variances stand for, unless the reason is quite obviously. The study founds that the employees’ payrolls of teaching and research, training and consulting expenses, and general and administration expenses are overestimated due to overestimate the number of teachers and staffs. Variance analysis indicates that even a favorable variance on quantity, the price variance is still unfavorable, which means that the average personnel expenses are higher than the budget. The depreciation expenses of teaching and research and general and administration expenses are underestimated for all schools. Most school has an unfavorable static budget variance on student grant mainly due to higher actual average cost per student than the budget, and some schools due to unfavorable quantity variance. Most of schools’ unfavorable research and development expenses are caused by unfavorable price variance, although most of them have favorable quantity variances. The net revenue on tuition and fees, the favorable static budget variance is mainly due to favorable quantity variance and the unfavorable variance of net revenue on tuition and fees results from price variance. The research suggests that Ministry of Education should establish a standard amount or percentage of variance and requires public universities to explain when variance is higher than the standard. The public universities should prepare the “flexible budget” and apply the the price variance and quantity variance to variance analysis.

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本論文透過敘事探究的方式，探討一位補教業英文老師之身份認知與建構。經由半 結構訪談、分析此教師社群網站發表之文章，以及筆者之研究筆記，本論文意圖呈現補教英語老師之身份認知與建構，是一段持續掙扎、探索進而取得認同(recognition)的過程。 經由分析、探討此個案的人生經驗與自我敘述後，本研究發現，教師遭逢之人、事、物，以及言談敘述背後所隱含的思維與價值，皆影響教師之自我身份認知與建構。教師在教學歷程中，往往具有多重的身分認同選項(不論此選項是教師堅信或是外在加諸)，這些身分認同的差異選項可能相互牴觸，並由於自身內部之認知與外部價值思維的衝突，進而引發一連串的「不被認同」(misrecognition and misacknowledgment)。本研究呈現出過去英語師資培育之相關研究往往忽略教師個人身分認同選項的現象，因此，如何敘述、協調個人的身分認同選項與衝突，並應用於英語師資的培養與自我調適，是本論文著眼 之處。 透過本論文之研究，亦希望提供英語師資培育課程不同的視野。第一，相關課程如 何透過介紹不同言談思維價值，使教師能夠適當運用多種身分認同選項；第二 ，如何 將敘事概念融入相關課程，協助教師解讀其教學中遭遇之人、事、物之關係與衝突，並 進一步思考對教師本身之影響。

在本篇論文中，我們利用Excel軟體建立動態財務模型來預測產物保險公司未來可能的結果。動態財務分析的使用者可輸入自己想要的參數透過其中所建立模型得到未來三年產物保險公司可能的資產負債表、損益表、資產負債未來的圖形。我們使用幾何布朗運動來模擬資產的變動，且負債方面使用兩種方法來估計：損失率法與合計損失法。使用者可從動態財務模型模擬出來的結果得到相關的訊息並以其來做為資產配置、風險管理、定價策略決策的參考。對於未來的研究，建議增加VBA程式撰寫來將Excel的動態財務分析模型擴充成full-valuation的模型。 / In this thesis, we have constructed a DFA model in Excel, which can predict possible future outcomes, over 36 months, for use by the property-liability insurance company industry. The DFA user would input some required parameters, after which the DFA model would generate output, including an income statement, balance sheet and patterns of assets and liabilities three years into the future. The DFA model measures the assets process by Geometric Brownian Motion; we use the loss ratio method and the aggregate loss method is used to estimate underwriting losses and reserves. The DFA system allows the user to input the parameters they feel are important, and gives them information relevant to property-insurance companies. Users may also use our system to make decisions about asset-liability allocation, risk management and pricing strategies. Future research may add a VBA program to our model, expanding it to a full-valuation DFA.

本研究重新切割iTraxx Europe各標準化分券之累積損失承擔額度，改變其起賠點或止賠點之信用架構，讓每一客製化分券為各一獨立契約，各為一項信用商品；再透過動態違約模型，刻劃存活機率受到市場上信用事件影響與衝擊，令存活率之變動由一混合卜瓦松跳躍過程所驅動，以跳躍來描述信用事件之發生。 透過此動態模型評價各類客製化分券，從評價結果可以發現，重新切割承擔累積損失之信用架構造成信用價差變動之主要原因來自於兩個面向：一為分券承擔損失機率之改變與損失侵蝕分券達承擔上限之可能；另一為重新切割損失承擔範圍導致資產間違約相關性也隨之改變。而敏感度分析結果發現，提升信用事件危害程度、違約相關性、發生頻率，降低回復率，都使得0-4%分券之信用價差下降，而其他分券上升，乃因資產違約之可能性上升，市場風險提高，使0-4%風險分券更加明確之故。 投資人面對改變信用架構之客製化分券選擇時，須考量此類因素變動對客製化分券之影響，搭配自身風險偏好與需求，作為投資人購買分券之依據，進行客製化分券契約設定。

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第13854号 / 工博第2958号 / 新制||工||1437(附属図書館) / 26070 / UT51-2008-C770 / 京都大学大学院工学研究科化学工学専攻 / (主査)教授 前 一廣, 教授 三浦 孝一, 教授 田門 肇 / 学位規則第4条第1項該当

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第14643号 / 工博第3111号 / 新制||工||1463(附属図書館) / 26995 / UT51-2009-D355 / 京都大学大学院工学研究科高分子化学専攻 / (主査)教授 澤本 光男, 教授 伊藤 紳三郎, 教授 辻 康之 / 学位規則第4条第1項該当