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國民中學實施教師分級制可行性之研究-以北區國民中學為例江樹嶸 Unknown Date (has links)
本研究旨在探討教育部所規劃教師分級制的可行性。本研究選取北區233所公立國民中學為調查樣本,回收有效問卷共計806份。本研究探討的主題有:教師分級制的目的、教師分級制的級數與名稱、教師分級制審查機制的組成、教師分級制教師的權責、教師分級制的待遇與福利、教師分級制的配套措施、教師分級制的可能缺失、教師分級制的可行性等八個變項。本研究並以各項統計方法進行數項假設考驗,所得重要結果如下:
一、教師分級制的實施有60﹪教師認為可促進教師進修研習等效能。
二、教師分級制的職級以四級為宜,各職級的名稱宜適合本國國情為佳。
三、教師分級制各職級教師的權責應明確區分。
四、教師分級制審查機制的組成須具有客觀、公平、公開的評鑑方式。
五、教師分級制的待遇與福利各職級應有明顯區別與差異。
六、教師分級制應有相關進修、證照、獎懲等全方位的配套措施。
七、實施教師分級制可能衍生對教學不利等的疑慮問題。
八、教師分級制的推行須良性雙向溝通及加強宣導,以利教師分級制的實施。
關鍵詞:國民中學、生涯發展、教師分級制度 / The purpose of this study was to analyze the feasibility of teacher career ladder system. 233 public junior high schools were selected as the sample for the investigation. Altogether, a total of 806 copies of the questionnaire were successfully collected. The key issues of the study included, the purposes of practicing teacher’s career ladder system, the degree titles and numbers of the career ladder, the composition of the mechanism to review teacher’s promoting, powers and responsibilities of teacher’s career ladder system, the pay and welfare of Career ladder system, the supporting measures of teacher’s career ladder system , the possible shortcomings in teacher’s career ladder system and the feasibility of teacher’s career ladder system for a total of eight variables. The study proceeded with various hypotheses and tests through various statistical methods. The findings of the study were summarized as follows:
1. There were 60% teachers indicate career ladder system could promote the in-service training..
2. The career ladder should divide into four degrees, the titles of every degrees should name in consideration of local circumstances.
3. The responsibilities of every degree should be definite and unequivocal.
4. The composition of the mechanism should be followed with a subjective, just and open evaluation process.
5. Significant difference on pay and welfare between different degrees should be made.
6. Several measures in relation to in-service training, certification, rewards and punishment, should be come along with the implement of teacher’s career ladder system.
7. Problems would be derived from the practice of teacher’s career ladder system.
8. Two-way benign communication and announcement enhancement were inevitable during the promotion of Teacher’s career ladder system.
Key words: Junior high schools, career development, career ladder system.
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我國村里行政編組與社區發展協會關係之探討-基隆市個案分析 / A Research on the Relation between A village Administration and a Community Development Association In Taiwan-Individual Case Analysis on Keelung City張維彬 Unknown Date (has links)
本研究之目的希望透過對於村里行政編組及社區發展協會組織結構及功能的分析,以及對於其領導人角色暨實際互動情形進行探討,來了解他們之間因為業務重疊以及互動關係所產生對於雙方組織功能的影響,究竟是正的影響-功能、負的影響-反功能,或是完全沒有影響的非功能的狀態,並針對政府基層行政暨基層自治組織結構功能之整合提出一個方向。
本文首先對村里與社區組織之相關文獻作深入探討分析,發現大部分之相關研究文獻都認為村里與社區組織功能不彰是不爭的事實。除了文獻分析之外,本文還採用自然觀察法及實證調查方法,分別從制度面與功能面去研究村里與社區組織沿革、發展、現況、兩者制度功能比較,以及雙方的互動與地方派系的互動及功能的整合等問題,同時就相關問題對基隆市部份村里與社區領導人作深度訪談實證調查。
研究結果發現,村里組織結構札實,符合組織目標功能的需求,其社會化程度相當高,自實施以來都能在時空不斷轉變之下完成各種工作目標並且發揮了「漏斗」的功能,為政府事先過濾及解決了很多問題,它是一個小而美、經濟又實惠的組織。而社區發展協會組織因為組織結構脆弱、代表性不足、角色模糊、成員對組織宗旨不明瞭以及人力、經費嚴重缺乏等問題,造成組織目標無法達成、功能無法發揮,甚至危及到組織的生存,所幸大部分的社區發展協會組織都會尋求與村里辦公處合作辦理一些活動,互動相當的良好,對於地方團結和諧以及雙方組織功能發揮都有正面的幫助。
最後針對基層組織整合提出幾項建議:一、村里制度應該繼續維持。二、村里管轄範圍可以將管轄幅度較小、人口較少者予以合併,擴大其行政區域。三、關注村里幹事屈居副手地位的心情。四、讓社區發展協會回歸人民團體,自由發展,政府不再干涉。 / The purpose of the study is to comprehend the impact on the administrative organization of the village and the development association of the community caused by the overlap of their affairs and the interaction between them, with analyzing their organizational structures and functions and exploring the interaction between their leaders. Whether the impact is positive - Function, negative - Anti-function, or completely no influence - Non-function. Besides, the another purpose of the study is to provide a direction for integrating the function of the government grass-roots administrations and grass-roots autonomy organizations.
First of all, the study thoroughly inquired into and analyzed the related literature about the organization of the village and the community. The study found out most of the related literature believed it was an undisputable fact that the organizational function of the village and the community is not easily seen. In addition to the analysis on the literature, the study also used the natural observation and the demonstration survey to research the original history, development , current conditions of the village and the community, the comparison of their system function, the interaction between themselves and local authorities, and the intergration of the function from the system and function ways. Meanwhile, the study interviewed parts of the villages and the communities leaders in Keelung with some related questions.
The study discovered the organization of the villages is firm and conforms the requirement of its organizational function and goal. And its degree of being socialized is very high. It has achieved various goals under the continual change of time and space since it was implementated. It has been a funnel for the government to percolate and solve many problems. It is a small, economical and profitable organization. However, the development association of the community can’t achieve its organizational goals, function correctly , and even hurt its own existence because its organizational structure is frail, its representative is not enough, its role is indefinite, its members don’t understand the organizational aim, its human resource and budget is severely deficient and etc. Fortunately, most the development association of the community would seek cooperation with the village offices to hold some activities. They have good interaction with each other, which has made positive help for local harmony and unity and function of each other’s organizations.
At last, the study makes some advice for the integration of grass-roots autonomy organizations. First, the village system should be continued to implement. Second, the village domination areas which have smaller ranges and less population can be combined and their administrative areas can be expanded. Third, pay more attention to borough officers’ feeling of being assistant roles. Fourth, let the development association of the community return to be the civil group. The government never interferes with it anymore and let it develop freely.
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對會計師簽證認知之探討--以政府委辦案件經費報告之簽證為例郭美玉 Unknown Date (has links)
政府機關(構)向民間採購服務時,須依政府採購法之規定辦理。其中合約之計費方式,得採服務成本加工費法,當採這種計費方法時,提供服務的民間廠商就委辦案件之經費紀錄,在修正前之「機關委託專業服務廠商評選及計費辦法」(簡稱計費辦法)規定,應委託會計師簽證。此制度之目的,在藉助民間之人力達成政府人力之精簡,並藉會計師之獨立與專業,提升委辦案件之品質。此一制度是否能達成上述目的,關鍵之一,繫於實際執行者對於該規定之認知是否正確,當執行者超過一人時,還繫於其認知一致之程度。於是,委辦案件經費紀錄由會計師簽證這種制度的效果,即受與執行本制度有關之人士,包括政府機關、民間廠商相關人士與會計師對於計費辦法相關規定之認知是否相同所影響。
本研究探討委辦案件經費報告(即經費紀錄,實務上稱為「經費累計表」)經會計師簽證制度之認知時,發現實際執行本制度之有關人士,對於會計師簽證規定之認知,整體而言,尚不一致,實影響本制度之效果。對編製經費累計表依據之認知,以認為應依「一般公認會計原則」、「計費辦法」及「合約」三種規定編製者最多,就此議題之認知,有關人士尚無明顯差異。而對於會計師蒐集證據準則之認知,,卻無顯著之交集,整體意見雖以認為會計師係依據「會計法、審計法、合約及GAAS」蒐集證據者為多,惟僅佔14.6﹪,而會計師以認為依「合約及協議程序」者,佔最高之比例,與其他兩類人士認知並不相同。
對於會計師提供服務種類之認知,政府機關相關人士與民間廠商認為計費辦法所稱之會計師簽證服務種類為「財務報表之查核(審計)」,並出具一般之「財務報表查核報告」者為多,而會計師則認為係「法令或契約遵循之專案審查」或「協議程序之執行」,並出具相關類型報告者為多。查核報告使用者(政府機關相關部門與民間廠商)與查核報告提供者,彼此間對為會計師依計費辦法該提供之服務為何,並無共識,政府機關卻依會計師出具之查核報告作成決策,實不利於委辦案件之業務稽核品質。
對於會計師簽證應提供何種確信程度?民間廠商所能接受之容許錯誤率最低,約為1﹪,即要求的確信程度最高,認為依計價辦法所稱之會計師簽證,應提供99﹪以上之確信程度,政府機關相關人士可容許錯誤率約為5﹪,而會計師認為可容許10﹪或20﹪之錯誤率,較政府相關部門與民間廠商為高。而依據第四章第一節所述公共工程委員會之書面說明,其要求會計師簽證係要「確認」廠商所提出之憑證及其內容之「正確性」及符合計價目的,故其確信程度應為「高度確信」水準,一般學理就高度確信水準可容許之錯誤率為1﹪以下。是以,查核者與使用查核報告者對於會計師所提供確信程度之期望很不一致,這種期望差距,會造成問題。
另外,現行實務被接受之查核報告意見段用語,依本研究結論,各類相關人士對其接受之程度分歧,無任一種查核報告用語為各類相關人士一致「欣然接受」。對於實務上被報告使用者所接受的查核報告意見用語,以「勉強接受」居多,更有表示「無法接受」者,其認知落差,實影響本制度之效果。
本研究對實務提出下列建議:
1.會計師公會或政府主計部門或審計部門,應加強會計師可提供服務種類及性質之對外說明,減少外界對會計師服務認知之落差,使得會計師專業得以充分發揮,而資訊需求者,如政府機關相關部門,更可藉助會計師之專業,作更佳之決策者。
2.會計師應正視一般人對簽證可容許錯誤率與會計師間之認知差距,由本研究獲知,相關人士對於會計師所提供簽證之確信程度,即可容許之錯誤率,有嚴重之期望落差,將造成實務問題,會計師應正視並尋求改善。
3.計費辦法有關委辦案件經費報告經會計師簽證之制度,實務上係持肯定態度,建議予以恢復並推廣,鼓勵各機關多採用本制度,以提升委辦案件之品質,但可由「強制」改為「鼓勵」,並賦予機關實務執行之彈性。
4.建議會計師簽證之種類,採「協議程序之執行」,以符合政府業務委外辦理之精神,政府業務雖由民間執行,但政府機關仍應負監督與管理之責。即委辦案件之經費報告雖經會計師簽證,但其是否符合政府機關要求,仍應由委辦之機關認定。
5.對於本制度實務執行,應訂定明確之規範,如經費累計表編製之依據及方式、會計師執行本制度應遵循之事項等,俾利各相關執行人士遵守,落實執行成效。
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薪資所得租稅抵減 (EITC) 之研究李淑伶 Unknown Date (has links)
論文摘要
近年來,美國薪資所得租稅抵減制( Earned Income Tax Credit,EITC ) 已成為其福利改革的基石,其目的乃是為了協助低所得家庭(尤其是有孩童的低所得家庭)能藉由此薪資所得租稅抵減制度(EITC)脫離貧困。此制度主要是透過聯邦與地方所得稅制的設計,提供貧窮家庭可償退 ( refundable) 的租稅抵減,及推介合適工作以挽救勞工家庭脫離貧困,並且防止因為福利救濟所引起的降低工作誘因的弊端產生。此外,英國的工作家庭租稅抵減制(WFTC),與加拿大曾實施的工作所得津貼制度(WIS)皆是用以幫助貧窮家庭的類似制度。
民國九十年國內經濟成長率首次由正轉為負,失業率明顯攀升,家庭平均收入下降了2.5%,且高低所得差距擴大至6.39倍,再再顯示了近年來我國經濟不景氣與貧富差距的擴大。因此,本文旨在研擬一套類似EITC方案,並評估其在台灣適用的可行性。在考量「貧窮線」、「家庭戶內人口的年齡別」、「規模經濟效果」、「排除財產所得過高者」、「孩童數」等因素之後,仿效美國薪資所得租稅抵減制(EITC)設計一套國內的薪資所得租稅抵減制。接著,利用「行政院主計處民國九十年家庭收支調查資料庫」進行國內薪資所得租稅抵減制度的模擬。全台灣地區符合擬議薪資所得租稅抵減制的家庭約是306,900戶,是低收入家庭戶數的4.57倍,戶數約佔全台總家庭戶數的4.56%,約有1,084,050人,佔全台總人口數的4.5%。此制所需抵減金額總計約達70億元台幣,孩童數0家庭平均可獲4,711元抵減、孩童數1名的家庭平均可獲19,474元抵減、孩童數2名平均可獲28,530元抵減。
在薪資所得租稅抵減制度對勞動供給的影響部分,本文僅考慮男性經濟戶長的勞動供給變動。整體而言,在「抵減遞增階段」勞動供給量的變化都是增加的,但在「抵減遞減階段」的勞動供給量變化則都是減少的,且減少的幅度大於「抵減遞增階段」所增加的幅度。故而擬議制度中,男性經濟戶長的整體勞動供給量變化是減少的。雖然「抵減遞增階段」增加的勞動供給量全數被「抵減遞減階段」減少的勞動供給給抵銷掉,但是相較於傳統福利制度對於勞動供給的不利衝擊仍是較小的,且它具有刺激低所得家庭投入勞動市場的有利工作誘因。
他山之石可以攻錯,美國薪資所得租稅抵減制度(EITC)幫助低所得勞工家庭,且可避免傳統福利措施的福利依賴的弊端。國內許多低所得勞工家庭,往往無法被低收入戶救助的經濟安全網所網羅,透過此制度,不僅可幫助這些處於相對貧窮的勞工家庭,更可以促進整體的「勞動參與率」,故而此制度的精神頗值得正朝福利國家邁進的我國學習。
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員工分紅與公司績效及投資人報酬之關聯性研究--以台灣上市資訊電子業為例蔡志瑋 Unknown Date (has links)
實施員工分紅可以留住優秀人才,並激勵員工士氣,使公司整體經營績效提升,但將立即且直接的使股東的權益減少,本研究試著從員工分紅比例的高低來探討,企業是否可藉由員工分紅的政策來激勵員工、提升公司整體經營績效,進而彌補因為員工分紅對股東所造成財富上的損失。
一、員工分紅與組織績效之關連性
無論因變數採用會計績效(ROE)或是市埸績效(TOBIN’s Q) 來衡量,無論每股員工分紅是按照面值或是市價來計算,皆能得到顯著正相關的結果,顯示組織的績效確實能透過員工分紅的激勵效果而提高。
二、員工分紅與投資人報酬之關連性
員工分紅可以增加企業生產力,則藉由生產力的增加來提升組織績效及獲利能力,亦即員工分紅存在著激勵效果,但員工分紅又存在著稀釋效果來降低投資人報酬,本研究即在探討投資人報酬受激勵效果和稀釋效果之混合效果為何。
組織的績效確實能透過員工分紅的激勵效果而提高,但隨著發放員工分紅金額的提高,稀釋效果也不斷地往上增加,投資人的報酬也不斷地受激勵效果及稀釋效果而變化。
由實證結果來看,投資人的報酬並沒有因為前一期員工分紅的增加而提高,反而呈現負相關,顯示員工分紅的激勵效果小於員工分紅的稀釋效果。
實證結果為投資人報酬和員工分紅呈現顯著負相關,可能的原因為,我國資訊電子產業的員工分紅比率太高了,導致員工分紅的激勵效果小於稀釋效果。員工分紅對組織績效的激勵效果並非呈現一線性的關係,隨著員工分紅的提高,其激勵效果對組織績效的邊際效果影響力呈現一先增後持平或是先增後減的趨勢,但另一方面,隨著員工分紅的提高,其稀釋效果對投資人報酬的邊際影響力卻是呈現一負向的直線關係,故本研究推測我國資訊電子產業的員工分紅比率大於最適員工分紅比率。 / The employee bonus policy can keep the eminent staff and be an incentive to cause the employee work hard to raise the performance of the whole organization. But this policy was caused the direct damage to the equity of the stockholder. The purpose of thesis is to investigate encourage effect by employee bonus ,and to understand whether this policy make up the damage of the stockholder that was created by the system of the employee bonus.
1.The relationship between employees bonus and organization performance:
To estimate the result at independent variables- ROE or Tobin’s Q and dependent variables-employees bonus at par value or market value shows a significant positive relationship. It means the employees bonus system can raise the organization performance.
2.The relationship between employees bonus and the reward of the investor:
Employees bonus system make the increase of capacity and raise the organization performance. So the employees bonus system encourage the employee. On the other side, the employee bonus system has the dilute effect on the reward of the investor. The study investigates the investor return to be affected with the effects that mix encouragement effect and dilute effect.
The organization performance raises by the encourage effect of the employees bonus system. But the raise of the employees bonus increase the effect of the dilution. The investors return will be affected by the effect of encourage and dilution.
The empirical result shows the reward of the investor did not increase with the raising amount of the previously employees bonus. On the contrary, they are a negative relationship. That means the effect of the encourage of the employee bonus was lower than the effect of the dilution of the employee bonus.
The empirical result shows the significant negative relationship between the employee bonus and reward of the investor. Probably, the electric industry has so high bonus ratio that lead the effect of the encouragement to be lower than the effect of the dilution. Employees bonus cause the encourage effect of the organization performance was not a linear relationship. The encourage effect of the organization performance of the marginal effect shows an increase first then decrease, or increase first then fixed tendency followed the raising amount of the employee bonus. On the other hand, the effect of the dilution to the marginal effect of the investor return shows a negative linear relationship followed the raising amount of the employee bonus. The inference of this study the bonus ratio of the employees’ bonus was higher than the optimal bonus ratio in the electric industry in Taiwan.
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員工分紅配股之激勵效果與公司治理機制對其之影響馮煜棻 Unknown Date (has links)
摘要
員工分紅配股乃目前企業實施頗為普遍的激勵制度,以產業為區分尤以高科技業實施的比率最高,儘管多數實施員工分紅配股的企業多認為其為一有效的激勵措施,然企業之員工分紅配股政策與數量卻遭受投資人與學界的諸多質疑,本研究之目的乃希望了解員工分紅配股之實施對於企業之獲利能力與員工生產力之影響,此外,因員工分紅配股政策應受公司股東會與董監事會之監督,股東如對公司的員工分紅配股政策不滿,可以透過股東會來影響公司之決策,董監事亦須扮演監督之角色,因此公司之治理機制可能影響員工分紅配股政策,進一步影響員工分紅配股對公司績效的影響,因而本研究加入公司治理機制之構面,討論當公司治理機制不同時,員工分紅配股對於公司績效的影響是否不同。
本研究之實證結果發現:員工分紅配股的實施與否與公司績效有關,當公司績效好時較可能實施員工分紅配股,但員工分紅配股之實施未必提高公司績效,亦即員工分紅配股的實施不保證能提升公司績效,亦發現員工分紅配股數量與公司績效的關係並不明顯,而進一步加入公司治理機制的構面考量時可知,大多數情況下員工分紅配股對公司績效的影響不因公司治理機制之差異而有不同。
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兩岸高等學校教師聘任制度之比較研究廖世和 Unknown Date (has links)
兩岸高等學校教師聘任制度之比較研究
中文摘要
兩岸因為歷史因素造成隔閡,依照環境系統理論的說法,兩岸自然會形成不同的社會文化與制度。高等學校教師的聘任制度是兩個社會中相當具代表性的社會文化制度,因此,針對兩岸之間高等學校教師聘任制度的異同或特色加以探討,是一件很有意義的事情。
本研究在透過環境系統理論的闡述,分析兩個不同社會因素造成的不同環境是如何影響到兩岸高等學校教師的聘任制度。過程中特別強調兩岸高等學校教師聘任制度與其社會文化間、與其公務人員間的關連性,並說明兩岸教師各自對其聘任制度的回應以及是否享有較高的社會地位等問題,加以比較分析。
本研究所採取的研究方法,包括觀察法、比較法、歷史法、歸納法、演繹法及制度法等,並且在兩岸處於嚴重急性呼吸道症候群的不利情境下,透過管道完成問卷調查,該結果並納為研究分析的憑證。又研究過程中大量引用兩岸政府現行的相關法規,透過分析比較,說明其異同、特色與優缺點,最後再綜合提出研究的結論與建議,目的在對有關方面能夠有所貢獻。茲摘錄本研究的相關結論如下:
一、 兩岸高等學校教師的聘任制度均已完成法制化的工作
二、 兩岸的教師聘任制度因不同的環境產出不同的特色
三、 兩岸教師均享有很高的社會地位,而且與聘任制度有關
四、 兩岸教師資格的要求著重點不同,教師證書的取得亦有事前制與事後制之分,且取得教師資格之途徑有別
五、 兩岸教師的聘任程序都有學術性的委員會參與,但享有的權限不一致
六、 兩岸教師的聘任限制,其本質與提供的作用相同;但產生的法律效果不完全一致
七、 兩岸教師的升等途徑類似,但升等的難易存有差距
八、 兩岸教師的評審機制其性質與作用雖大致相同,但組成的成分不同
根據以上的研究結論,本研究最後向三個方面提出了建議。第一是兩岸的主管機關、第二是兩岸的高等學校、第三是台灣地區有志從事大陸相關研究的人士。茲分別說明如下:
一、 對兩岸主管機關的建議:
(一)、兩岸政府應抱持「截長補短」的心胸,相互觀摩學習,藉由刺激追求進步
(二)、聘任法制的建構仍須加速進行
(三)、加速國際接軌工程,減低國內不利因素的影響
(四)、尊重學術,避免人情或政治外力的干預
二、 對兩岸高等學校的建議
(一)、兩岸制度固有不同特色,然各學校為提升學術水準,允應持續積極建立各校特色,以競逐人才
(二)、要以專業自主的學術導向為上,不宜偏重政治性的要求
(三)、應強化聘任程序中學術性委員會的功能
(四)、教師升等應該嚴予把關,不容放水
三、 對國內有志從事大陸研究人士的建議
(一)、研究方法上可能受到限制
(二)、資料蒐集的質量問題應先確認
(三)、建立人際網絡,廣結大陸善緣
關鍵詞:高等學校、聘任制度、環境系統理論 / A Comparative Study of Hiring Practices of Postsecondary Education Faculty between the Two Sides of the Taiwan Straits
Abstract
The two sides of the Taiwan Straits (hereinafter known as the two sides or China and Taiwan) have been separate due to historical issues. According to the system theory, the two sides naturally generate unique cultural and social systems. Faculty hiring at postsecondary education institutions is a fair representation of their social systems. It is therefore very meaningful to analyze the similarities, differences and characteristics of the two sides’ postsecondary education faculty hiring practices.
This study aimed to analyze how different social systems influenced the formation of the two sides’ postsecondary education faculty hiring practices. The relationships between faculty hiring and the social system, and between faculty hiring and government civil servants were emphasized. Faculty satisfaction of hiring practices and perception of their social status on the two sides were also respectively explored.
Research methods such as observation, comparative approach, historical approach, induction, deduction, and systemic approach were utilized. Questionnaire surveys were completed even during the recent outbreak of SARS across the Taiwan Straits. The findings of the surveys were included in the analysis. Many current faculty hiring rules and regulations of the two sides were compared and contrasted in the process of research in order to understand their similarities and differences, and strengths and weaknesses. Research conclusions were then presented, followed by some suggestions.
The research conclusions are summarized as follows:
1. Faculty hiring practices of postsecondary education institutions of the two sides were legitimized.
2. Faculty hiring practices of the two sides have their own characteristics due to different environments.
3. Faculty at postsecondary education institutions of the two sides enjoy high social status, and this relates to their hiring policies.
4. On the two sides, faculty qualifications have different requirements; faculty certification is processed either before or after hiring; faculty certification has different approaches.
5. Faculty hiring processes on the two sides have academic committee involvement but in this regard, the powers of academic committees are not entirely equal.
6. The nature and function of faculty hiring limits of the two sides are similar. However the legal effects they generate are not completely the same.
7. Approaches for faculty promotion on the two sides are similar, but the degrees of difficulty in getting promoted are different.
8. Although the nature and function of faculty evaluation schemes on the two sides are almost the same, their practices are different.
Based upon the above research conclusions, this study offers some suggestions to the authorities that govern faculty hiring and postsecondary education institutions on the two sides of the Taiwan Straits, and to fellow citizens in Taiwan who plan to do research on China issues. The suggestions proposed in this study are listed respectively:
1. For China and Taiwan government authorities:
1.1 China and Taiwan governments should be open-minded and learn from each other in order to pursue progress.
1.2 Legitimization of faculty hiring practices still has to continue.
1.3 Keeping up with the international community and minimization of the impact of unfavorable domestic factors.
1.4 Respect for academics, and avoidance of public and political interference.
2. For postsecondary education institutions in China and Taiwan:
2.1 Despite different faculty hiring characteristics, individual institutions need to continue to pursue their own characteristics and recruit quality faculties for the purpose of promoting academic excellence.
2.2 Faculty hiring should be academically orientated not politically orientated.
2.3 Enhancement of the academic committee function in the hiring process.
2.4 Faculty promotion should be based upon strict review.
3. For fellow citizens in Taiwan who plan to do research on China issues:
3.1 Research methods may have limitations.
3.2 Quality and quantity when collecting data should be confirmed.
3.3 Interpersonal relationship networks should be built up and enhanced.
Key words: postsecondary institution, faculty hiring practices, system theory
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保險商品審查制度電子化之研究陳宏政, Chen, Hung Cheng Unknown Date (has links)
中文摘要
鑒於我國保險業為因應全球金融快速變革及市場競爭下的生存發展,全面推動保險監理現代化已是刻不容緩之事。而其中保險商品審查規定及審查效率是保險主管機關與保險業者角力的焦點之一。主管機關如何在協助保險業者快速的將商品推向市場與保障消費者權益間取得平衡的深奧學問,其中又以保險商品審查制度的良莠是主要關鍵因素。
美國保險監理官協會 (NAIC)於西元2000年的施政宣言中,將協助保險業者”加速審查保險商品” (Speed to Market)列為保險監理現代化最重要施政目標之一。”加速審查保險商品” 涉及保險商品審查制度之流程改善及作業簡化等問題,除了從制度面著手改革外,美國保險監理官協會並建置資訊系統 (SERFF),將保險商品審查流程到導入電子化作業,不僅大幅提昇審查效率,更為業者及主管機關節省了大量紙張、郵遞、保存及調閱成本。
本研究將針對我國保險商品審查制度電子化進行探討,透過美國監理官協會之保險商品審查制度要求及電子化之工作模式探討,提出我國保險商品審查制度電子化之建議方案,作為保險監理現代化議題之參考。
關鍵詞:保險商品審查制度,Speed to Market,CARFRA,SERFF,Filing。 / Abstract
Fueled by enhanced technology and globalization, the world financial markets are undergoing rapid changes. The nation's economy of Republic of China (R.O.C.) is struck after we had joined WTO, more and more serve situation we got to face.
In order to protect insurance consumers of the future, insurance regulators are very careful to review filings, in the other hand, regulators have the responsibility to help insurance company to meet internationally competitive financial services marketplace. How to made the regulation have addressed that marketplace efficiently and effectively, insurance product approval process is need for modernization.
The Statement of Intent of NAIC (National Association of Insurance Commissioners) in Year 2000 national regulatory first priority is “Speed to Market”. The working group took steps to improve speed to market for insurance products. This would include development and implementation of a system to re-engineering insurance product approval process. NAIC planned to built up SERFF (System for Electronic Rate and Form Filing) that offer a number of advantages for regulators and insurance companies seeking to get products to market in a timely manner. In fact, the SERFF system saved more money in great amount of documents, delivery cost and time saving in filing process.
This paper attempts to study the opportunity of electronic insurance product filing in R.O.C., and suggests a solution for regulation modernization.
Keywords: Speed to Market, CARFRA, SERFF, and Filing.
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拍賣制度、市場機制與法拍屋價格之分析陳憶茹 Unknown Date (has links)
近年來,台灣不動產拍賣市場成長快速且逐漸受到重視;不動產拍賣市場中除了傳統法拍屋外,更新增了銀拍屋與金拍屋,但其中仍以法拍屋市場占整體不動產拍賣市場比重最高。國外不動產拍賣市場行之有年,其不動產拍賣相關制度均較為健全,故可從相關文獻中發現,國外不動產拍賣市場常有溢價出售情況,但由於國內、國外拍賣制度差異甚大,其差異包括拍賣方式、資訊取得、市場風險、產品等,在拍賣制度差異甚大情況下,台灣法拍屋價格與國外拍賣實證結果是否有所不同?經由本研究利用實證模型進行測試,發現台灣法拍屋為折價出售,與國外溢價實證結果不同,本研究經由制度面差異探討分析後,認為拍賣制度差異應為國內、國外不動產拍賣價格實證結果相異之主因。
此外,法拍屋市場交易目的相對於搜尋市場特殊,拍賣產品為不良資產,加上資訊揭露不充分且市場風險高,因此形成台灣法拍屋之特殊市場機制。一般人對於法拍屋價格看法更是人云亦云,法拍屋市場與搜尋市場價差多少?法拍屋是否為良好投資標的,近年來成為大眾關注之焦點,而法拍屋效率不彰,也引起關切。本研究利用實證模型發現,法拍屋價格平均較搜尋市場低17.20%,造成價差主因乃市場機制差異;此外,本研究利用市場變數,延伸出點交與否、空屋與否、市場競爭程度等變數,進一步分析影響價差因素,實證結果發現,競爭程度不足實為法拍屋折價之主要因素,當競標人數僅為1人時,法拍屋價格較搜尋市場折價15.99%,隨著競標人數增加,折價幅度將減少,並且接近搜尋市場價格。 / Recently, Taiwan real estate auction market is rising and flourishing. Whether the prices at real estate auctions market are higher or lower than those at search market has to be concerned. According to our empirical results, we found that the average price at housing auctions is lower 17.20% than that at search market. The empirical results is different from the foreign empirical results. Besides, We explore that the discount reason for the price discount results from different market mechanisms such as buyer’s exposure to market risk and numbers of participants. Besides, the more the number of participants, the lower the price discount between auction market and search market. The price discount is 15.99% if only one bidder involve. This implies that full information disclosure and flexible pricing can increase the competitive degree and improve transaction efficiency for auction market.
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有線電視服務願付價格之探討胡金菁 Unknown Date (has links)
消費者在有線電視需求面上扮演關鍵性的角色。所以本文針對消費者在面對有線電視產業時,一個新的分級付費制度或付費頻道及計次付費頻道的願付價格進行探究。本文根據有線電視消費者特性建立願付價格模型,應用全國性抽樣訪查資料,參考Schwer and Daneshvary(1995)願付價格實證作法。另外在資料的模型假設上進行統計檢定,進而估算消費者對有線電視「整體」、「基本頻道」、「付費頻道」、「計次付費頻道」的願付價格。並探討其影響變數。
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