本論文探討企業設立管理資訊系統之可行性研究，并以一大型百貨公司從事個案分析 。 各章內容如下： 第一章緒論 第二章管理電腦化之意義 第三章管理電腦化可行性研究 第四章管理電腦化成本效益之評估 第五章大型百貨業之經營 第六章個案公司介紹 第七章個案公司管理電腦化可行性研究 第八章結論與建議

本文研究之目的，在從農業政策的觀點來探討觀光農業之性質及功能，並以苗栗縣大 湖鄉觀光草莓園為個案，研究其發展現況及發展效益，以探討該鄉發展觀光農業之可 行性，並對其未來發展作出建議。內文共分六章十八節，約六萬字。內容概要為： 第一章說明研究動機、目的、方法、及範圍。第二章主要在探討觀光農業在農業政策 上的意義。第三章分析大湖鄉觀光草莓園之發展背景。第四章以問卷調查對大湖觀光 草莓園作現況分析。第五章對大湖鄉觀光草莓園未來發展作出建議。第六章為全文之 結論。

千年以來，人類不斷遭遇各種疫病的侵襲，流行速度更勝戰火蔓延，影響整體人類重大，然而隨著醫學知識的進步與衛生環境的改善，許多傳染病已經受到控制乃至根絕，但是生活周遭仍然面臨諸多威脅生命健康的潛藏危機，如果稍有疏失或不慎，傳染病不僅對於人體造成傷害，甚至恐將危害社會、經濟和政治層面，而近年的SARS、H1N1等流行病毒皆造成全球恐慌。 防疫工作重點在於及早掌握疫情趨勢以利制定相關因應政策，目前各國對於傳染病的掌握主要透過層層監測系統與歷史平均，藉以判斷該年特定傳染病流行與散佈程度。這些方法受到各種人為與環境因素影響，導致推估疫情成效有限之外，同時所得資料無法直接反應未來疫情，因此導致各國相關單位逐漸嘗試其他預測方法。 近年應用預測市場機制預測疫情模式引起公衛領域的重視，相關學術期刊與著名雜誌相繼介紹此一新興模式，同時肯定其在預測傳染病方面的成效與貢獻，而美國和台灣政府部門先後透過此項機制改善現有防疫體系的不足。那麼，預測市場用以預測疫情的成效是否確實如同其在眾多領域取得的成效一樣出眾？鑑於前述問題，本研究分別透過質化與量化的方式發掘公衛、醫學或流病學等其他領域對於「傳染病預測市場」是否能夠成為有效的預測機制或是成為常規的參考方法，結果證實使用的疾管局人員與參與的專業醫事人員認為「傳染病預測市場」確實可以應用於我國疫情預測的層面，但是兩者意見具有程度的差異。 / For centuries, the spread of various diseases damage countless human beings, which surpass wars in the world. Those diseases not only endanger people’s life, but also invade the other dimensions, including society, economic and politics. With the advancement of medical knowledge and the improvement of public health, many infectious diseases have been brought under control and even eradicated. But humans still face and experience threats from pandemic viruses such as SARS and H1N1 constantly. Epidemic prevention work focuses on understanding the variation of situation as soon as possible. Then governments can set up suitable decisions and policies based on epidemic situation. Though the monitoring system and the historical average are the mainstream to control the trends of infections for related departments, scientists believe that the two methods are subject to humans and environmental factors. In other words, it is difficult to draw effective information and direct response of the future trends from present methods. And it leads to national units gradually try other epidemic forecasting methods. In recent years, using prediction markets to predict flu causes the attention of public health. Thus academic journals and well-known magazines not only introduce this application but approve its effectiveness and contribution in predicting infectious diseases. The departments of US and Taiwan have tried to improve the deficiencies of the existing prevention system through prediction markets. Is this application really as successful as PM in many issues and fields? To response the question, this research intends to through qualitative and quantitative ways respectively to explore the evaluations on Epidemic Prediction Markets behind public health, medical, epidemiology, etc. The result confirms that CDC staff and health workers identify the feasibility of Epidemic Prediction Markets, but with the degree of variation.

本文旨在探討台灣發行交易所交易債券之可行性。台灣近年交易所交易基金發展蓬勃，無論掛牌檔數、資產規模、交易金額皆向上成長，惟根據中華民國證券商業同業公會的統計，台灣證券商受託買賣外國集中市場有價證券之規模亦逐年增加，顯示目前台灣金融交易市場所提供之金融商品並不足以滿足市場需求，仍有發展空間。2016年1月，台灣金融監督管理委員會開放國內證券商接受投資人委託買賣外國交易所交易債券，本文透過闡述交易所交易債券之產品特性及分析各國交易所交易債券之發行及上市規範和稅制，進一步為台灣發行交易所交易債券之相關政策給出具體建議。 / This study aims to make practical suggestions on exchange-traded note issuance in Taiwan. Data from Taiwan Securities Association shows that the trading value of securities firms accepting orders to trade foreign securities keeps growing these years, suggesting that the financial product line in Taiwan is not diversified enough to satisfy the market needs. Taiwan Financial Supervisory Commission has announced that securities firms are opened to accept orders to trade foreign exchange-traded notes since January 2016. Before opening domestic exchange-traded note market, related regulations have to be built. Exchange-traded note, the product itself, as well as the issuance and listing rules and taxation in different countries are therefore analyzed in this paper to make further suggestions on exchange-traded note issuance in Taiwan.

第一章緒論包括四節說明研究動機與目的、研究範圍、研究方法與過程等。 第二章理論探討包括二節探討職業義務教育之意義及其發展趨勢。 第三章我國職業教育發展概況分三節說明我國現行教育體系、職業教育行政體系及職 業學校教育體系等之發展概況。 第四章分四節介紹西德、美國、英國、日本等職業義務教育概況。 第五章分四節我國實施職業義務教育可行性與必要性之探討，從我國現行教育行政組 織及學校教育體系、先進國家之發展經驗、技職教育之投資效益及技職教育與經濟發 展等方面來分析其可行性及必要性。 第六章探討我國實施職業義務教育之可行途徑分六節說明實施前之配合措施，探討未 來實施前之配合措施，探討未來實施職業義務教育之方式，調查資料分析、實施之時 間、辦理之機構及所需之師資、設備及經費等。 第七章分三節包括研究發現、結論及建議。經研究發現我國現行職業教育行政組織已 相當完備，職業學校之數量與素質亦已達相當水準，足夠承擔辦理職業義務教育之任 務，在德國等已有實施成功的先例，為了我國生產事業能夠早日升級，緩和當前升學 競爭的壓力，調節人力供需，培育各項建設所需之人才，建議政府早日實施職業義務 教育，加速我國人力資源之開發與運用，以期達開發文明國家之林。

學術研究機構向來是科技創新的主要動力來源，許多與人類生活息息相關的發明多半來自於學術研究機構此一孕育創新的搖籃。此外，一個國家的學術研究能量往往也反映了該國的技術能力與競爭力，因此世界各國無不投注大量資源於大專院校及研究機構，期望除了學術產出之外，亦能將原始的創新概念透過研發活動轉化為智慧財產，並進一步將其商業化，滿足市場需求，實現知識之最大價值。 我國之學術研究能量並不落於美、歐、日等主要技術領先國之後，從我國政府投注於學術研發活動之經費、歷年發表於SCI、EI等期刊論文以及取得美國專利之數量等科技發展成果指標便可說明此點，然我國於1999年通過與美國拜杜法案意義相當之科技基本法至今已滿九年，各學研機構之專利申請量雖有成長之勢，然而2007年實際之智慧財產權收益卻僅佔研發總投入費用的0.87%；2005年全國技術貿易額收支比僅達0.23，與美、日、英等國相較，實可謂差強人意，顯見我國在研發成果商業化上已面臨一定瓶頸。 在知識大爆炸方興未艾的二十一世紀，可以預見的是將有越來越多的研發成果持續產出，學研機構花費於取得並維護智慧財產之費用亦將持續提高，如何在產出的眾多研發成果及專利中，篩選出真正有商業化潛力之標的，以將有限的人力、時間、資金等資源投注於其上並轉化為實質的經濟效益，將是學研機構進行研發成果商業化時的重要課題；此外，在學研機構法人化之潮流下，若未來大學等學研單位須自行負擔大部份資金之籌措時，此一評估機制將更顯重要。另，在資訊高度不對稱的情況下，技術需求方難以辨認技術供給方之技術是否為適合之交易標的，因此若能建立一套商業化可行性評估機制，亦能使雙方間之資訊交流更為順暢，促進技術之移轉與商業化。 因此，本研究嘗試提出一研發成果商業化可行性評估機制，以供學研機構進行內部評估，使國內「悶住」的研發能量得以透過有效的評估機制而活化。又，由於不同科技領域所適用之商業化可行性評估方式將有所差異，而生物科技領域為二十一世紀科技發展中之重要領域，且列為政府政策下的重點發展產業之一，加以作者本身之相關學經歷背景，是以本研究選擇生物科技領域研發成果為討論之重點。 本研究分別從5W的角度來探討研發成果商業化可行性之評估機制，分別是進行商業化可行性評估之目的(Why)、進行商業化可行性評估之時點(When)、商業化可行性評估之執行者(Who)、評估所需資訊之取得(How)以及進行商業化可行性評估時所需考量之因素(What)，最後建立一研發成果商業化可行性評估機制，作為本研究之核心概念以及後續個案探討之依據。 此外，本研究針對研發成果商業化可行性評估之各項構面進行介紹，並提出學研機構於進行評估時在各構面應考量之重要項目與問題。依所建立之評估機制與架構流程，將評估構面分為技術、智慧財產、市場、法規與財務五大構面，並以技術與智慧財產構面為探討之重點。 由於本研究之研究對象為學術研究機構，且以生物科技領域為重心，故由大專院校、基礎研究機構及應用研究機構中各挑選一具代表性之單位作為個案研究對象，分別為國立陽明大學、中央研究院以及財團法人工業技術研究院，透過與各機構之研發成果管理專責單位進行訪談，深入了解其運作機制與現況，以期綜覽各類型學研機構之研發成果商業化可行性評估機制，並得出研究發現及建議。 根據個案研究之發現，本研究對於國內學研機構之整體建議，主要包括：研發成果商業化可行性評估機制應依機構之目的、性質、智財管理現況加以擬定；研發成果商業化可行性評估之構面應配合研發成果之性質及開發階段而設定，並以技術構面為基礎，智財構面為樞紐連結市場與法規構面之評估，最後以財務構面進行統合；而學研機構若欲採外部審查方式執行評估工作，須考量可能之缺失；此外，研發成果商業化可行性之評估應由具備跨領域能力之團隊加以執行，並應使具備產業經驗與市場背景之人員有一定程度之涉入；再者，生物科技領域研發成果因其本質上之特殊性，故於進行商業化可行性評估時，有諸多因素需加以考量；最後，政府可主動協助建立專業之機構或團隊，提供學研機構進行研發成果商業化可行性評估甚至後續之技術行銷服務，以有效符合規模經濟、範疇經濟與專業、客觀之考量。 / Academic and research institutes are the origins of technology innovation. Many of the significant inventions were devised in these cradles of innovation. Academic and research power can often indicates the technology capability and competency of a nation. Every government invests vast resources to universities and research institutes in order not only to make academic publication but also to realize the maximum value of the knowledge through converting the innovative ideas into intellectual properties (IP) and further commercializing the R&D achievements to meet the market needs. The academic researches in Taiwan can compete with the technological leading countries such as the U.S, Japan, and E.U. countries, in terms of some science and technology indicators like R & D expenditure, SCI / EI publications, and the number of U.S. patent granted. Nevertheless, the actual revenue generated by IP in 2007 was only account for 0.87% of the total R&D input and the coverage ratio of technology balance of payments was only 0.23 in 2005. The fact indicates that there were some barriers on the path of R&D commercialization in Taiwan. In the 21st century of knowledge explosion, it is predictable that more and more R&D achievements will be generated from academic institutes and the expenses devoted to the acquisition and protection of IP will keep rising. Therefore, it will become a critical issue in academic institutes to sieve out the targets of the higher commercial potential from numerous R&D results and patents so as to concentrate the time, human and financial resources on those targets for its further commercialization. Moreover, under the highly asymmetrical information situation during the technology trading, technology buyers have difficulty in identifying whether the technology is a suitable trading target or not. A well-established feasibility evaluation mechanism will also stimulate the interflow of information and promote the technology transfer and commercialization. Accordingly, this thesis will try to establish a feasibility evaluation mechanism (FEM) for commercialization of R&D achievements in academic institutes in order to activate the stuffy R&D energy in Taiwan. Biotechnology is one of the most important fields of technology in the 21st century and thus be the main concern of the discussion of this thesis. This thesis will investigate the feasibility evaluation mechanism for commercialization of R&D achievements on a “5W” basis, including the purposes of evaluation (why), the time of evaluation (when), the executives of evaluation (who), the information needed in the evaluation process (how), and the factors that should be taken into consideration in the evaluation process (what). Accordingly, a feasibility evaluation mechanism for commercialization of R&D achievements will be established as the central concept of this study and as the ground of follow-up case analysis. In addition, each aspects of feasibility evaluation as well as the significant issues and questions of each aspect will be illustrated in this study. According to the feasibility evaluation mechanism and framework established in this study, there are five main evaluation aspects including the technical aspect, intellectual property aspect, market aspect, legal aspect, and financial aspect. The main subjects of this study were the academic institutes in biotechnology field in Taiwan, the National Yang-Ming University, the Academia Sinica, and the Industrial Technology Research Institute (ITRI). These institutes are chosen as the subjects of case study standing respectively for the higher education institute, basic research institute, and the applied research institute. By way of interviewing the personnel of R&D achievements and IPR management department in the institutes in question, the feasibility evaluation mechanism implemented by different types of academic institutes was investigated to delineate the key findings, followed up with some practical advices. The overall advices proposed by this study for the academic institutes in Taiwan were summarized as follows: (1) The feasibility evaluation mechanism for commercialization of R&D achievements should be devised in accordance with the purpose, the nature, and the IP management status of each institute. (2) The feasibility evaluation should be set to match up the development stage of the R&D achievements and take the technical aspect as the groundwork, IP aspect as the pivot connecting to the market and legal aspect, and the financial aspect as an integrated result. (3) Evaluation executed by external parties may be of some defects that should be taken into consideration. (4) The feasibility evaluation for R&D commercialization should be executed by multi-disciplinary team and the industry-experienced or market personnel should as well participate in the evaluation process. (5) Due to the characteristics of biotechnology, many special factors should be involved in the evaluation process. (6) The government may actively assist in setting up a professional organization or team to provide feasibility evaluation and even the further technology marketing services to meet the consideration of economies of scale/ scope, specialty, and objectivity.