雲端運算(Cloud Computing)，是近年來在資訊科技與商業資訊應用領域中，佔有相當重要地位的研究與應用議題。眾多企業的執行長與資訊專家宣稱，雲端運算可降低基礎硬體設施與軟體維護的管理成本，為企業組織帶來新的契機與創造全新的商業模式。並非所有人都對雲端運算有正面的評價，部分專家學者指出，科技公司如Google、Microsoft與Amazon等大力推廣雲端運算，皆為了其利益和提高其現有硬體設備資產之利用度，過度高估雲端運算的價值以吸引企業客戶外包更多資訊系統與資訊應用。而無論雲端運算是否能成為下個世代的潮流，未來電腦發展趨勢，已有趨向集中分散各處的運算資源來完成需要高度運算能力服務之現象。 　　本研究提出一分析模式，預期讓中小企業(Small and Medium-sized Enterprise ,SME)進行外包資訊系統決策，在採用傳統外包與雲端運算外包此二種模式中做抉擇時，能對可能影響決策之因素進行評比與重要性排序，讓雲端服務提供廠商了解使用者所重視的要點以改善現有的服務與加強其發展的方向。本研究亦蒐集雲端運算的相關文獻與各方評價，以及與雲端運算相關之技術和特性，彙整成為一多面向之因素模型。本研究使用德菲法(Delphi Method)與層級分析法(Analytic Hierarchy Process, AHP)，透過製發問卷來濾除模型中不重要之因素與分析因素之間相對的重要程度。本研究之最終研究結果顯示安全性(Security)與穩定性(Stability)兩大面向與相關因素，為中小企業在進行外包決策與選擇服務提供商之優先考量。

近年來，由於ICT的蓬勃發展，政府逐漸增加投資於電子化計畫的線上服務比例與種類，為了理解投資所能獲得的收益，杜絕資源浪費，並促使政府調整施政方向達到良善治理，針對電子化計畫進行評估是勢然必行的。目前許多評估機構逐漸從衡量政府投資電子化政府服務的客觀產出，轉而討論電子化服務使用者端的影響與成果。本研究，以計畫整體流程中所面臨的內部運作與外部感受、客觀產出與抽象成果的評估構面，提出G2B電子化計畫流程評估架構。 本研究結合Heeks (2006)的價值鏈模型與Millard & Shahin (2006)電子化計畫評估流程建立流程模型，透過文獻整理出評比國家型、網頁感知品質型、滿意模型與利害關係人模型指標，從企業途徑與政府內部途徑角度，探討G2B計畫流程評估架構，並使用層級分析法(analytic hierarchy process)，由專家給予衡量G2B計畫推動時，前端到後端階段中重要構面的權重，並根據分析結果討論現今台灣計劃評估傾向上的差異。 本研究結果發現，在政府計畫生產過程中，應重視政府領導與支持，並發展衡量方式；專家不論在企業途徑與政府內部途徑上，都認為「服務產出評估是必需的過程，但影響與成果階段，才是價值衡量的終點」，因此，電子化計劃評估應從重視成本比的角度，朝向討論「透過政府對計畫服務的投入與投資，所能帶給企業實際或感知的價值與影響」，更能切中利害關係人關注的關鍵利益。 / This study aims at building an e-program evaluation chain model combining output evaluation with impact assessments, in order to assess the comprehensive G2B e-program from back-office process to the impact of online services. This study contributes a G2B evaluation framework with six processes integrated by e-government value chain model and e-program evaluation process. Given the concept of external and internal customer,「Business approach」and「Internal-Government approach」is developed in view of stakeholders. By evaluating subjective expert judgments via analytic hierarchy process method, this G2B evaluation framework is given weights and priorities in each hierarchy under both of approaches. The results indicate that impact and outcome assessments should be emphasized, no matter which approach is. Evaluation toward objective output is only a necessary process, but not the destination. As policy suggestions, this study addresses that government should focus on what kinds of value e-program can bring, and evaluate them.

本論文以台灣戰後五十年來中國時報上與飲食活動相關的廣告，從廣告的觀點，去探索台灣社會變遷如何對民眾飲食習慣造成影響。 　　本研究採用歷史研究法，蒐集1950年至2000年在中國時報刊登所有飲食活動相關的廣告，整理歸納出台灣民眾飲食習慣的變化。並使用文獻分析法，分析影響台灣社會變遷之政治經濟文化等相關論述及官方統計資料、期刊論文。 　　研究結果發現，社會變遷使得台灣民眾飲食習慣從重視「吃的功能」走向「吃的價值」；經濟發展帶動飲食習慣由重「量」轉而重「質」的發展；戰後五十年受到外來文化的影響使得台灣飲食習慣走向西方化、速食化；女性角色轉變因而帶動更直效的飲食習慣；飲食產業也隨著飲食趨勢提供不同需求的商品及服務。 / In this paper is from an advertising point of view to explore how social changes in the fifty years after the war activities affected the diet habits of Taiwanese. This study uses Historical Research to collect all published in the China times from 1950 to 2000 the diet activity-related advertising. And use the Content Analysis to analysis of Taiwan social changes of the political, economic, cultural and other relevant official statistical data, and the journal articles. The research results showed the social change makes the diet habits of the Taiwanese from the emphasis on “food’s functional” to “food’s value”. Economic development led diet habits by attention “quantity “towards "quality". Outside culture influences to make Taiwan diet habits Western oriented and fast-food oriented. The changing role of women and thus bring more direct eating habits. The diet industries provide goods and services with different needs dietary trends.

本研究使用資料包絡分析法衡量NBA球員之績效值，並探討球員在簽訂複數年合約前後與績效之關聯性，是否有Stiroh(2002)提出之合約年效應，並進而比較NBA官方提供績效值與DEA法計算出之球員績效值何者對於球員薪資具有較佳的解釋能力。 本研究取用2000年至2011年共11年間曾經歷合約到期並再次向球團簽訂複數年合約的184名球員做為樣本；實證結果發現，在控制年齡、年資、提前續約與否、球員位置及先發球員與否後整體技術效率方面及球員每分鐘平均績效值顯示在球員簽約前績效有顯著提高之現象； NBA官方提供績效值與純技術效率簽約前後係數也是負的，雖然未達到統計上顯著水準，因此，本研究結果顯示NBA球員在簽約新約前的確有合約週期現象，亦即為爭取較佳合約球員在簽約前會刻意表現較佳之績效。 此外，根據Vuong Test比較NBA官方提供績效值與DEA法計算出之績效值和球員每分鐘績效值與薪資關聯性的測試結果，顯示由官方提供之績效值對薪資關聯性較高，說明目前NBA官方提供之績效值仍然是球團用來與球員薪資的談判重要參考指標之一。 / The research applies Data Envelopment Analysis to examine the NBA players’ efficiency performance before and after signing a new multi-year contract, and whether there exists the Contract Cycle Effect that suggested by Stiroh (2002). The research also tries to compare NBA efficiency score and DEA efficiency score to test which has a higher association with salary. The samples selected 184 NBA players who signed a new multi-year contract from 2000 to 2011. After controlling the players’ age, seniority, extension, position and starting or not, the empirical results denote that DEA total efficiency score and the NBA efficiency per minute indicate a higher efficiency score before signing a new contract, The NBA official efficiency score and DEA technical efficiency score also reveal a negative coefficient before and after new contract singed, although the statistical test didn’t reach the significant level. The results imply that NBA players do exist the Contract Cycle Effect phenomenon that players will perform better efficiency in order to get a better contract. The Vuong test results reveal that the official NBA efficiency score has a higher association with salary comparing with DEA efficiency score. The finding suggests that the official efficiency score is one of the major references for the NBA teams on salary arbitration.

本論文為探討台灣國際觀光旅館產業的實證文章，除第一章的緒論外，三篇相關的文章依序撰寫於二至四章。第二章的實證結果指出在第一階段的未考量準固定與調整後投入的資料包絡分析模型會高估技術與純技術效率值，但會低估規模效率值，因此，驗證考量準固定投入的必要性；第二階段使用隨機邊界分析模型排除外在因素與隨機干擾的影響，實證結果顯示外生變數對投入差額與純技術效率存在顯著的影響，其中，市場集中度與旅館規模對勞動、餐飲支出與其他支出的投入差額存在正向的影響，對純技術效率存在負向的影響；位於風景區對所有的投入差額有負向的影響，對純技術效率有正向的影響；加入國際與/或國內連鎖對勞動與餐飲支出投入差額有正向影響，但對其他支出投入差額有負向影響；SARS對勞動與餐飲支出投入差額有正向影響，對純技術效率有負向影響；金融海嘯對勞動與其他支出投入差額有正向影響，對純技術效率有負向影響；第三階段的效率評估結果顯示技術無效率的主要原因是來自不適當的生產規模，且國際觀光旅館對於技術與規模效率仍有改善空間，此外，傳統的資料包絡分析模型會高估技術與規模效率值，但會低估純技術效率值，因此，驗證使用三階段方法的適當性，最後，以服務團體旅客為主的國際觀光旅館的績效最差。第三章的實證結果顯示：在第一階段，未考量準固定與調整後投入要素的Malmquist生產力指數會低估生產力的變動，因此，驗證考量準固定投入的必要性；第三階段的生產力指數顯示前期的生產力成長已被後期的生產力惡化所取代，生產力的成長或惡化主要來自技術的進步或退步與規模效率的改善或惡化，此外，實證結果亦顯示僅考量準固定投入但未考量調整後投入的Malmquist生產力指數會低估生產力的變動，且是否考量調整後投入會造成所評估的Malmquist生產力指數其背後的因素有所不同，因此，驗證使用三階段方法的適當性；最後，以服務團體旅客為主的國際觀光旅館的生產力有較佳的改善，且雖然服務對象的不同使得生產力變動的背後因素有所不同，但規模效率的變動皆扮演重要的角色。第四章的實證結果顯示：規模效率假說在台灣國際觀光旅館產業中是被支持的；以服務個人旅客為主與同時服務團體與個人旅客對獲利率有負向的影響；SARS與金融海嘯對獲利率有負向的影響。 / The dissertation is a collection of three separate but related papers which are devoted to the empirical studies of the international tourist hotel industry in Taiwan. In addition to the introduction in chapter 1, three papers are presented in chapters 2 to 4, respectively. The empirical results in chapter 2 indicate that, in the first stage, the data envelopment analysis (DEA) models without the quasi-fixed and adjusted inputs overestimate the technical and pure technical efficiencies, but underestimate the scale efficiency of international tourist hotels so that the necessity of considering the existence of the quasi-fixed input is justified. The second stage uses the stochastic frontier analysis (SFA) model to purge the effects from exogenous variables and statistical noise. The SFA results show that the exogenous variables have significant influences on input slacks and pure technical efficiency. The degree of market concentration and hotel size have positive impacts on labor, food and beverage (F&B) expense and operating expense input slacks, as well as have negative impacts on pure technical efficiency. An international tourist hotel in the resort area has negative relationships with all input slacks and a positive relationship with pure technical efficiency. An international tourist hotel participating in the international and/or domestic hotel chain has positive relationships with labor and F&B expense input slacks, but has a negative relationship with other expense. Severe acute respiratory syndrome (SARS) has positive effects on labor and F&B expense input slacks and has a negative effect on pure technical efficiency. The financial tsunami has positive effects on labor and other expense input slacks and has a negative effect on pure technical efficiency. After adjusting the variable input data from the SFA results in the second stage, the efficiency-evaluation results in the third stage show that the technical inefficiency mainly results from the inappropriate production scale. In addition, international tourist hotels have an ample space to improve their technical and scale efficiencies. The efficiency-evaluation results also show that the conventional DEA models overestimate the technical and scale efficiencies, but underestimate the pure technical efficiency of international tourist hotels so that the usage of the three-stage approach is justified. Finally, international tourist hotels which mainly receive group visitors have the worst performance. In chapter 3, the empirical results show that, in the first stage, the Malmquist index without the quasi-fixed and adjusted inputs underestimates the productivity change so as to justify the necessity of considering the existence of quasi-fixed input. After adjusting the variable input data from the SFA results in the second stage, the productivity index in the third stage shows that the initial increase in productivity has been compensated by a decrease. The productivity growth or deterioration mainly results from the technological progress or regress and the scale efficiency improvement or deterioration. The results also show that the Malmquist index with the quasi-fixed input and without adjusted inputs underestimates the productivity change. The key factors of the productivity changes estimated by the Malmquist productivity index with the quasi-fixed and adjusted inputs are significantly different from those estimated by the Malmquist productivity index with the quasi-fixed input and without adjusted inputs so as to justify the usage of the three-stage approach. Finally, international tourist hotels with mainly receiving group visitors have the better improvement of productivity. The sources of productivity changes among receiving different types of visitors are different, but the scale efficiency change plays an important role in all types. In chapter 4, the empirical results indicate that the scale efficiency hypothesis is supported in Taiwan’s international tourist hotel industry. An international tourist hotel that mainly receives individual visitors and an international tourist hotel that simultaneously receives group and individual visitors have negative impacts on profitability. SARS and financial tsunami have negative effects on profitability.

本研究欲針對我國所有縣市之地方環保機關在污染防治業務方面，縣市之間的相對績效良窳排序，鑒於多投入多產出的同儕之間相對績效的分析情境，選擇以資料包絡分析法(Data envelopment analysis, DEA)，作為本研究之主要分析方法，藉之以分析2008年至2012年5個會計年度間所出版之《中華民國環境保護統計年報》中，所揭露記載2007年至2011年5年間，有關空氣污染、水污染、廢棄物管理、環境衛生與毒化物管理等污染防治業務相關數據，此前先輔以皮爾森相關分析法，先行過濾剃除DEA效率分析所需之投入項與產出項之間，非呈正相關之數據項目。 　　分析結果發現，不同的污染防治情境有不同的特色：空氣污染無論是在空污防治效率或是空氣品質兩者排名，都顯示出鄰近縣市之間，或有相互影響排名的可能性，而其中最具影響性之環境因素之一乃每(萬)人所分配之汽車輛數；水污染防治效率排名前段班的縣市，大多在人口、工廠、車輛等環境負荷項目數量或密度上，低於全國平均，但數據也顯示環境負荷量低的縣市不一定就有能在水污染防治效率排名上擁有優勢；廢棄物管理效率排名，北部縣市居中，中部與南部區域內排名呈現M型化；環衛毒化物管理的效率排序，只有離島地區有區域性排名不佳的問題；整合上述四種污染防治效率排序後，臺灣本島東半部名次優於西半部，西半部的中部地區及其鄰近縣市的污染防治效率有普遍性不佳的趨勢，但污染防治效率的排序前後與環境品質的排名的相關性相當微弱，因此在污染防治的整體排名上的軒輊，完全不意味著當地環境品質現況之良窳。 　　在選擇投入產出項目過程中，本研究根據唐先楠(1995)與黃旭男(1996、1999)的作法，將產出根據行政機關可控制程度，粗分為兩類，可控制程度較高者，本研究稱之為「行政產出」，反之稱為「行政效果」，「行政效果」與投入資源的關係，在污染防治方面的數據上，大多呈現顯著的負相關，因此無法列入一般DEA效率分析；在DEA效率中所計之投入資源，建議採「歲出決算」方面數據，方能符合DEA投入產出項之邏輯觀－投入影響產出，反之，有鑑於預算於行政機關之編列程序，不建議採計「預算」方面的數據，恐不符合投入影響產出之因果關係，影響DEA效率分析之品質與解釋力。 / The aim of this paper is to rank the pollution prevention performance of the local environmental protection authorities in Taiwan, and ranking of the Data envelopment analysis, the solution for measure productive efficiency of decision making units (DMUs) with multi-input and multi-output. The Ranking and analysis database were 《Yearbook of Environmental Protection Statistics, Republic of China》, published by Environmental Protection Administration, Executive Yuan, published in 2008-2012, recording about pollution prevention and control business related data of air pollution, water pollution, solid waste management, environmental sanitation, toxic chemicals and so on during 2007-2011. 　　After those analyses, these results are showing some trend in different sort pollution prevention performance. About air pollution, both of the ranking for efficiency of air pollution prevention and for air quality are showing that the ranking close between neighboring counties, and one of the most probable factors is that the number of automobile vehicles been allocated for per 10,000 people. About the water pollution efficiency ranking, most of those top class cities and counties are having lower than the national average volume or density in population, factories, vehicles and other environmental load. While integration of all 4 kinds rank of efficiency of pollution prevention, the score of Eastern Taiwan is better than Western Taiwan, and those most worst ranking concentrated in Central Western Taiwan, but the rank of efficiency of pollution prevention does not mean those cities and counties’ environmental quality are good or bad. 　　In this paper, output is distinguished from the degree of control by administrative organ: if the degree is high, the output has been sorted as “Administrative Outputs”, on the contrary, the output has been sorted as “Administrative Effect”. Most of the relationship between “Administrative Effect” and input are in negative correlation obviously, so, if the output been sorted as “Administrative effect”, Most of them could not be included in the general DEA efficiency analysis. In the other hand, the input item about money, must be adopt the Final Annual Expenditure Accounts, not Budget, that make sure the causal relationship between input and output is consistent with the DEA’s assumption.

目前對於女性董事與財務績效的研究，以國外的文獻居多，台灣的研究僅有3篇，皆是以複迴歸的方式來進行研究分析，僅有一篇是針對金融業進行研究。未來全球經濟的發展，將隨著女性職場上參與程度和社經能力的提升而有所改變。而銀行業對經濟發展有密不可分的關係，故本研究以臺灣21間上市銀行2006年至2011年間的追蹤資料（即126筆樣本觀察值）來進行實證研究。採資料包絡分析法評估績效後，再以Tobit迴歸模型探討女性董監事的比例對台灣上市銀行經營績效的影響，並加入可能影響銀行經營績效的因素作為解釋變數，包括：資本適足率、逾放比率、銀行規模、政府持股比率、銀行是否加入金控、以及時間變數等因素。實證結果發現，女性董事的比例對於銀行的經營績效在統計上有負向的影響，而女性監察人的比例則沒有顯著的影響。建議末來可繼續研究女性董監事與其它產業的績效關係，以增加女性董監事與台灣產業間之關聯性的研究。 / At present, the studies of female directors and financial performances are mostly in foreign documents, and there are only three studies from Taiwan which are based on multiple regression analysis approach of research; only one of those studies focus on financial industry. The global economic development in the future will be changed along with the level of female participation in the workplace and the enhancement of their socio-economic capabilities. Moreover, banking has a close and tight relationship with economic developments. Therefore, this study was based on the traceable data of 21 listed banks in Taiwan from 2006 to 2011 (i.e., 126 sample observations) to proceed the empirical research. After adopting data envelopment analysis to evaluate the performances, it used tobit censored regression model to discuss the influence of the operational performance of listed banks in Taiwan along with the proportion of female directors and supervisors. It also added the possible factors that may affect the banks’ performance as explanatory variables including Capital Adequacy ratio, Non-Performing Loans ratio, size of banks, Public Shareholding ratio, joining in financial holding, time variables and other factors. The result of the study showed that statistically there is a negative effect to the operational performance of the banks along with the proportion of female directors; however, there is no significant impact affected by the proportion of female supervisors. In the future it suggested that the study can be continued researching about the influence of the operational performances in other industries by the proportion of female directors and supervisors in order to increase the research of the correlation between female directors/supervisors and industry performance in Taiwan.

本研究以2000年至2004年台灣上市櫃的623家電子業為研究對象，探討員工分紅制度對企業經營績效的影響。本研究採用兩階段法，第一階段，採用DEA併用單變量統計之變異數分析法(ANOVA)及無母數分析法(Wilcoxon兩樣本檢定；K-W多樣本檢定)，來驗證電子業實行員工分紅對企業經營績效的影響。第二階段，DEA併用Tobit迴歸模型，比較第一階段單變量統計檢定的研究結果。研究結果發現： (1)電子產業內有發放員工分紅者的企業經營績效顯著較低，同時電子業發放前一年度員工分紅者對當年度的經營績效為負向顯著相關。 (2)電子產業內發放員工現金紅利對企業經營績效的影響顯著高於股票紅利者，同時電子業發放前一年度員工股票紅利者對當年度的企業經營績效為負向顯著相關。 (3)電子產業內員工分紅佔公司市值比例高者對企業經營績效的影響劣於員工分紅佔公司市值比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔公司市值比例高者對當年度的企業經營績效為負向顯著相關。 (4)電子產業內員工分紅佔薪資比例高者對企業經營績效的影響優於員工分紅佔薪資比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔薪資比例高者對當年度的企業經營績效為正向顯著相關。

管理學應是一門解決企業或是組織問題的的學問。當實務界在組織經營發生問題時，管理學嘗試從經濟學、社會學、心理學、政治學這些已經發展百年的學科當中，淬取對實務界有幫助的理論或是架構，並提出解決方案；同時藉由實際將理論或是架構運用於實務界的經驗，檢討並改進理論的正確以及完整性。 照理來說，管理學因為位於居中整合的角色，以及能夠解決實務界在經營管理上的問題，應該廣為一般社會大眾所理解並採用。然而實際情況卻是在理論部分，大家眾說紛紜，並且經常被具有深厚實務經驗的人士嘲諷為紙上談兵。在實務界的部分，管理方面相關的專業或是技能，卻又多靠經驗傳承，缺少系統性的知識架構，讓相關經驗的實用性受到一定程度的限制。 有鑑於此，司徒達賢（2005）提出「管理就是整合」之核心觀念，強調「管理」不只在學術上扮演著整合的角色，管理者在實際的管理行為上，做得也就是整合的動作。司徒達賢並嘗試融合各家學說，以「管理矩陣」為架構，將管理者的整合行為加以編碼、解碼，讓讀者可以更深入的去觀察一個管理者如何去思考策略、觀察環境、權衡得知利害、以至於最後進行整合的動作。 透過「管理矩陣」為分析架構的方式，不只為管理學上的「整合化」、「科學化」邁進一大步，其中由管理矩陣所衍生出來的其他創新觀點，如「整合的棋局觀點」、「六大管理元素之陰陽表裡」，更是提供讀者許多不同且實用的思考角度。 本研究以整合的核心觀念為出發，以《鹿鼎記》為分析文本，透過管理矩陣分析法的解說並且實際操作，希望讓組織各階層的成員能夠更瞭解，管理者在組織或是跨組織當中，進行整合的整個過程以及其背後所代表的涵意。另外更深入討論關於「整合的棋局觀點」、「六大管理元素之陰陽表裡」兩項管理議題，讓管理者重新思考「整合」與「被整合」之間的關係，以及懂得調和管理元素的陰陽，並且讓組織成員能夠將上述觀念，實際運用於個人所負責的組織創價流程中。

本論文針對多廠區訂單分配（Multi-plant order allocation）問題進行探討，此問題模式下企業擁有多間製造不同產品之工廠，且生產成本、產能、運送成本等也各自不同，因此這些因素都必須納入訂單分配時的考量。研究中同時考量三個目標：製造成本、配送前置時間和工廠平均產能利用率之均衡性，利用層級分析法（AHP）將三者進行結合，以達到多目標規劃。除了提出此模型架構外，並以基因演算法（Genetic Algorithm）結合層級分析法進行問題的求解，以達到最佳的分配方式，而為了加強求解的品質與效率，利用禁忌搜尋法（Tabu Search）來改善演化過程中，對於產生不可行解的處理方式。在研究最後，將計算結果與過去研究成果作比較，顯示採用基因演算法混合禁忌搜尋法，在求解多廠區訂單分配問題時，可以得到較佳的結果。