行政院農委會為了提昇網站服務品質，委託台灣農業資訊科技發展協會將「休閒農業服務網」入口網站與所屬的二十個家族網站進行相關整合計畫，同時以2007年12月研考會公布的「政府服務品質獎評獎作業手冊」為參考依據，希望透過「休閒農業服務網」入口網站改善來提昇網站的服務品質，整合各相關業務機關的資訊，提供民眾完善的資訊服務平台，為農村旅遊配套措施加值，並促進農村經濟活絡與提昇生活品質之終極目標。 本研究首先依據評獎的計分方式，以內部效益、外部效益、整合性的解決手法與資通訊（ICT）服務導入等四大項評分標準，協助建置客觀且可衡量的構面與指標。然後利用深度訪談、專家訪談的專業建議、焦點團體訪談(FGI)等方式來瞭解使用者真正的需求與題項，並修正前項構面與指標。並採用層級分析法（AHP）來計算服務品質構面的題項，最後以網路問卷與問卷調查的方式進行滿意度分析，進而產生初步KPI。 同時，透過初步KPI進行實際的網站功能改善，分析民眾對網站服務品質的滿意度是否提升，提出具體可行、較大幅度的修正建議，以趕上目前科技網路的進步。希望透過此次研究，能更深入了解非營利入口網站的實務機制與流程，日後可依不同網站需求做調整，推展到其他非營利的網站。 本研究的網站服務品質提升的計畫經過嚴謹的調查，確實執行所有階段活動，並實體進行網站服務品質的功能改善，經過改善前後的兩次問卷調查結果對照，來評估網站功能改善的效益。研究結果依據評獎計分方式，在總得分1000分中獲得989分。整體而言，本次計畫確實有達到服務品質提升的目的。網站內容技術的發展以及網站應用普及，已促使政府機關或民眾，在觀念上及對網站內容的預期上，都遠高於以往。近年，整體大環境加上政府資訊網路的大幅發展，也促使我們需要認真思考，非營利網站與休閒農業相關的政府網站能加強改進，以滿足網路使用者的需求。 / The Council of Agriculture (COA), Executive Yuan authorized the Taiwan Agriculture Information Technology Association—the management team of the EZGO website—to integrate COA’s twenty sub-websites into a “EZGO” portal website. Referring to the service benchmarks of the annual “Executive Yuan Service Quality Award“, which the Research, Development and Evaluation Commission of the Executive Yuan presented on December, 2007, EZGO hopes to improve the COA’s web service quality with integrated information from related government agencies. Furthermore, with this portal, EZGO aims to promote agri-tourism, to expedite the economic revival of farm and fishing villages, and to improve the living quality of rural communities. The objective of this research is to provide EZGO with measurable and objective Key Performance Indicators （KPIs）to evaluate EZGO’s portal. First, measurable evaluate on criteria, which are based on the Government Service Quality Award’s benchmarks, were established. Second, some literatures review, in-depth interviews, expert interviews and a focus group interview to investigate the current situation of the web portal and its sub-websites and to determine the real needs of primary users were conducted. These results were adapted to previous criteria. Third, utilize the analytic hierarchy process method was utilized to calculate the weight of criteria and convert them into performance indicators. Finally, online questionnaire surveys and face-to-face interviews were conducted to turn those indicators into preliminary KPIs. Furthermore, EZGO used those preliminary KPIs to improve their website service quality, analyze users’ feedback to website and even suggest web redesign, in alignment with contemporary Internet user behavior trends. This research intends to establish fair, measurable and adjustable KPIs to evaluate non-profit portals and other similar websites. The research demonstrates a website service improvement process that combines rigorous investigation and thorough execution. The research actually did interpret and apply research findings to the EZGO portal website services and compared the before and after KPIs to evaluate improvements to the EZGO portal.

台灣的經濟主要以外銷為導向，近年來因為中國大陸經濟崛起，隨著兩岸經濟的逐漸開放，供應商產業外移，無論傳統產業或高科技產業製造相關企業，西進中國大陸已成台灣產業發展主流，貿易商採用多角貿易進行各種不同商業活動方式早已發展為台灣企業從事國際多角貿易的交易模式，而現行稅務主管機關對傳統外銷之各項租稅規定、法令規範、稽徵程序、實務審核作業規範等，對於台灣產業國際多角貿易類型，產生許多租稅疑義。因此，本論文以問卷調查方法，探討台灣企業從事國際多角貿易面臨之租稅相關議題，以提出改進我國企業從事國際多角貿易之相關租稅規範建議，供政府主管機關參考。 　　本文的問卷結果顯示，國際多角貿易之營業比重在台灣產業已占有舉足輕重之地位，且超過50%受訪企業認為，公司從事國際多角貿易交易與傳統直接外銷，不論在經濟實質、權利義務或風險瑕疵責任歸屬，兩者均相同。有70%以上之受訪企業表示對現行加值型營業稅及營利事業所得稅，在適用上產生困擾。雖然，現行法令對於公司從事國際多角貿易交易收入有銷貨及勞務之區分，但本文的問卷結果顯示有超過80%以上受訪企業認為企業從事國際多角貿易交易的性質係屬銷貨行為，並希望財政部簡化現行對國際多角貿易交易之課稅規範。 　　本論文建議，要健全國際多角貿易課稅規範，消弭國際多角貿易之租稅疑議，首先，必須打破現行課稅法令對國際多角貿易區分由國內出貨或第三地出貨，依出貨地是否在中華民國境內而有不同認定之迷失。其次，對國際多角貿易之會計處理應回歸交易實質，不應藉由課稅之考量來左右會計基礎之入帳原則。最後，財政部應簡化現行對國際多角貿易之課稅規範，減少企業因複雜之課稅規定而將第三地出貨之多角貿易收入規避不列入台灣之營業收入。 / Taiwan's economy is primarily export-oriented. In recent years, because of the rise of economy in mainland China, with cross-strait economy liberalization and relocation of suppliers, both traditional and high technology industry businesses have been moving to mainland China as mainstream of Taiwan's industrial development. Multi-lateral transactions have been adopted by Taiwanese companies in engaging in various international business activities. However, tax laws and regulations, as well as assessment procedures adopted by Taiwan tax authorities, on multi-lateral business have triggered many tax disputes. Therefore, with surveys by questionnaires, this study aims to investigate into the relevant tax issues in the multi-lateral international trade of Taiwanese enterprises and propose suggestions for the tax authorities to improve Taiwan tax treatment on multi-lateral international trade. 　　The questionnaire results show that multi-lateral international trade has become a dominant business model in Taiwan industry, more than 50% of the respondents consider both multi-lateral international trade transactions and the traditional direct export are the same, with respect to economic substance, rights and obligations or liability risks of the transactions. More than 70% of the respondents indicate that they have encountered problems when applying to the existing value-added tax law and business income tax law. Although the existing reguations for companies engaging in multi-lateral international trade transactions classify such transactions into sales and services in their respective tax treatments, the questionnaire results show that more than 80% of the respondents consider such transactions should be all regarded as sales of goods, and urge the Ministry of Finance to simplify the existing taxation on such transactions. 　　This paper proposes the following suggestions to make taxation on multi-lateral international transactions more reasonable and enforceable. First of all, the existing taxation on multi-lateral international trade should not classify such transactions as domestic shipment or third place shipment solely by whether the shipping point is in the territory of Republic of China or not. Second, the accounting for international multi-lateral trade should reflect the substance of such transactions instead of following the tax law treatment. Third, the Ministry of Finance should simplify the existing tax treatment for multi-lateral international trade to prevent Taiwanese enterprises from under-reporting multi-lateral international trade revenues derived from third place shipment in filing Taiwan business income tax because of the complexity of the exitng tax regulations.

中華電信MOD是台灣目前最具規模的互動電視(IPTV)平台，全台已有68萬用戶，除了提供影片隨選（Video on demad）的服務之外，也積極發展其他類型的加值服務，本研究以中華電信MOD之「心靈開運網」算命服務為例，從中探討該服務使用族群的「使用動機」、「服務品質」、「顧客滿意度」、「顧客忠誠度」之間的相互關係，並研究使用動機與服務品質等因子中，何者影響使用族群的滿意度？希望這樣的研究結果日後可提供其他互動電視加值服務開發廠商參考。 本研究經量化研究的統計分析方法與質化研究的深度訪談法，對中華電信MOD加值服務「心靈開運網」算命服務使用族群發放電視問卷，以分析用戶的基本資料與使用行為，同時輔以深度訪談，綜合用戶調查資料、同業建議、MOD平台經營者等各方看法，對本算命服務發現與建議如下： 一.每個年齡層對算命內容的需求有明顯差異，可根據用戶常算的算命分類紀錄，提供客製化的首頁，以方便用戶選擇。 二.從用戶的算命記錄可看出用戶目前的需求，可以針對用戶的需求尋找異業結盟或廣告交換，如理財、婚顧、養生、交友等服務，以提高用戶滿意度。 三.人口統計變項(性別、年齡、教育、職業、收入)對於中華電信MOD加值服務「心靈開運網」之使用動機、服務品質、忠誠度、滿意度，除了學歷之外，並無顯著差異，可能表示不同人口統計變項，對於算命的喜好差異不大。 四.服務品質與滿意度的關連性，較使用動機與滿意度的關連性強，服務品質愈好，滿意度愈高。 五.服務品質對滿意度的影響很大，其中產品可靠度，也就是算命的準確度，將影響整個服務品質構面給用戶的感覺。 六.本算命服務對於個人隱私愈保護，用戶的再度使用意願會愈高，同時算命內容若讓用戶感覺能趨吉避凶，感覺安心，推薦給他人的機會就愈高。 關鍵詞：互動電視、IPTV、MOD、加值服務、心靈開運網、使用動機、資訊來源、服務品質、滿意度、忠誠度、電視問卷 / Abstract Chunghwa Telecom MOD is the most popular IPTV provider in Taiwan, which now has around 680,000 subscribers. In addition to providing video on demand services, Chunghwa Telecom MOD is also aggressively expanding other value-added-services (VAS). Using Chunghwa Telecom MOD's "Superfate" service as an example, this study tried to examine the relationships between “usage motivation”, “service quality”, “customer satisfaction”, and “customer loyalty”. Furthermore, we tried to investigate which of the following factors (e.g., usage motivation and service quality) has the greatest impact on “customer satisfaction”. We hope that the research outcome could provide some directions for other VAS developers of IPTV industry. Using both quantitative statistical analysis and qualitative in-depth interviews. We extensively surveyed different consumer groups of Chunghwa Telecom MOD's "Superfate" service in order to understand consumer profile and user behavior. At the same time, we also conducted in-depth interviews Based upon research outcomes from consumer surveys and key industry players interviews, we provide several recommendations to the "Superfate" service as follow: 1.Different age groups have different demands on fortune telling content. To make this service more user-friendly, we should customize the front page according to the record of the customers' most-frequently-visit fortune-telling categories. 2.Based on the usage records of each user, we can easily identify the associated services each customer might need. We can effectively increase customer satisfaction level by forming strategic alliance with other value-added-services, e.g. personal finance, match-making, wedding-planning, and health care related services. 3.Demographic variables (e.g., age, gender, occupation, and income) do not have a significantly different impact on usage motivation, service quality, customer loyalty, and satisfaction. Educational level is the exception. Our results imply that demographic differences do not significantly influence customers' preference on fortune-telling. 4.Service quality has a stronger influence on satisfaction level than usage motivation. The better the service quality, the more satisfied the users are. 5.Service quality has a strong influence on the level of customer satisfaction. Moreover, the reliability of the service, or the accuracy of the fortune-telling result, can greatly impact customers' perception of service quality. 6.Users are more willing to reuse this service when they feel their privacy is protected. Meanwhile, the user is more willing to recommend this service to others when they feel the fortune-telling results could help them approach the positive luck and avoid the negative fate. Keywords：Multimedia On Demand(MOD)、IPTV、value-added-services、Superfate、usage motivation、service quality、customer satisfaction、customer loyalty、TV questionnaire survey

台北市自民國72年起，公佈實施土地使用分區管制規則以來，至今已十幾年，但對於住宅區之環境品質並無明顯改善，反而突顯實施土地使用分區之分組及允許使用組別的問題，究其原因，是法規制定太偏於混合使用及允許使用組別太多。尤其附條件允許組別更為嚴重，幾乎與商業區差不多，而其中產生一些行業別與住宅不相容的情形。 有鑑於此，本研究乃期望透過混合使用相關研究回顧遴選出適當之評估指標項目，再收集專家學者對評估指標之意見，進行修正所遴選之評估指標，作為混合使用環境品質之評估基礎。在其中發現混合使用評估指標相對權重以「守望相助與警衛」權重最大、其次是「購物方便性」、第三為「餐飲方便性」。而「垃圾收集」與「污水排放問題」之小指標相對權重較小。由此不難理解，在專家的觀念裡混合使用之居住環境需以居住安全性之「守望相助與警衛」為第一考量，然後才能考慮混合使用生活之便利性。 由以上所建構之評估指標，經收集居民的意見與專家之賦予權重之後，經整理計算後，所得到評估指數正負得知，混合使用環境品質評估指標中以「寧便居住環境」、「公共安全」之指數呈現正值，而「環境污染公害」為負值，將其大指標之指數加總，發現總值為正數，得知混合使用之居住環境可能是好處多於壞處。 得知評估指標之指數大小之後，筆者再建立相容性行業別操作方式，進行計算行業別之評估指數大小，並建立數學模式，發現行業別之指數總和越大，代表居民與專家愈能接受該行業。負面值越大表示排斥性越大。同時可理解相容性越高之行業對環境影響越少，且對生活機能幫助越大。進而可透過行業別之排序，依混合使用環境品質需求，再訂定不同混合標準，以塑造不同等級之居住環境。 另在新、舊地區之實證過程中得知；混合使用的行業會因道路寬度、區位而有不同混合比例，其中立體混合也與平面混合成正相關。而從實際新、舊地區之業種調查發現，在大安區之業種是屬於都市型，而在萬華區之業種是屬於鄰里型。 綜合言之；本研究透過相關理論回顧與分析，所建立住宅區土地混合使用之評估指標，作為相容性之行業別判斷依據。在其中發現行業別之相容性，可依本研究所擬之評估指標判斷業別對居住環境的影響情形，同時可透指數分析再訂定業種相容性標準，而進行衡量評估指標與行業別之相關性計算。尤其在行業別設立時，將可能對住宅使用產生正面或負面影響情形，以指標的方式表達；如行業別是否產生噪音振動、垃圾處理方式、停車問題、空氣污染..等等問題，儘可能再設有評估標準。待相容性行業別執行一段時間後，依執行情形來修正評估標準，以利後續土地混合使用業種相容性之參考。 / Since the announcement and execution of the Zoning Act of Taipei Metropolitan in 1983, there is no obvious improvement on the living quality in the residential areas. Conversely, there are some issues on the usage classification and permitted usage categories. After further research, it’s found that the Zoning Act biased on the mixed-use, which permitted too much usage in one category. The most serious one was the permitted usage in its appendix, which made the usage of residential area almost the same as the commercial area. After researching on the related documents on mixed-use, the study emerged the appropriate evaluation indicators. Then collecting the experts’ comments, the study modified evaluation indicators accordingly, which formed the bases of environmental evaluation of mixed-use. In between, the relative importance of top three indicators was ranked as “residents’ mutual help and guard”, “shopping convenience” and “dinning convenience”. Both “trash collection” and “waste water manipulation” were less concerned. It understandable that in experts’ concepts, the residential safety was the first consideration then the living convenience. Based on the above evaluation indicators and collected comments from the residents and experts, the study came out the positive and negative values of evaluation indicators. The “quiescence and convenience of living environment” and “public safety” were positive value but “environmental pollution” was negative value. Summing up the big indicators, the value was positive which meant people possibly evaluated highly on the mixed-use in the residential environment. Understanding the importance of indicators, the study rebuilt the operation model for compatible businesses, which calculated the values of business evaluation indicators and built mathematical model. Then the study found out that the greater positive values of summed up indicators, the more representative residents and experts accepted the business. The greater the negative value, the more exclusivity represented. More compatible businesses would less impact the environment but enhance the living functionality. Ranking the business sequences according to the needs of environmental quality in mixed-use, we could build up different grades of living environments by setting up different mixed-use standards. It was proven from the study on the new and old residential areas that the mixed-use ratio of businesses would be differed by the width of road and location in which vertical and horizontal mixed-use are positively related. From the field study, the businesses in Ta-An district belonged to the metropolitan type but those in Wan-Hua district belonged to the tithing type. In summary, the study went through the review and analysis of related thesis then built the evaluation indicators for mixed-use in residential area, which in turn were the bases to identify the businesses compatibility. Utilizing the evaluation indicators, we could identify the business compatibility and its impact on the living environment. Simultaneously, through indicator analysis, new business compatibility could be redefined and evaluate the relationship between evaluation indicators and business relativity. Especially for the business category, which would heavily impact the environment, the indicators could be identified as, e.g., voice and vibration pollution, trash manipulation, parking issue, air pollution...which needed more evaluation standards. After some time of execution, the results could be used to modify the evaluation standard, which would be the reference for the succeeding study of land mixed-use.