隨著知識經濟時代的興起，企業價值來源已由實質的土地、資金、原料等有形資產，轉變為以智慧資本為主體的無形資產。然而，許多企業的無形資產如員工能力、知識、經驗與技術等，並未能適切表達於傳統財務報表。傳統財務報導的模式並無法充分表達智慧資本的價值與其對企業的影響，導致外部投資人或債權人等利害關係人無法依據現有財務報導，合理預測企業的未來成長潛力或評估其真實價值。 　　平衡計分卡已成為當前企業最樂意採行的策略執行工具之一。平衡計分卡將組織的使命、願景及策略化為一套全方位的績效度量，做為策略衡量與管理體系的架構；平衡計分卡能夠澄清策略、凝聚共識，並達成策略目標；平衡計分卡亦有助於衡量企業內部的無形資產。若能將智慧資本衡量指標與平衡計分卡之策略目標相互結合，並與策略做因果關係之聯結，據以執行管理智慧資本，則更能有助於達成企業願景，並使企業價值極大化。 　　對於個別企業如何因應產業發展趨勢、經營策略及關鍵成功因素，發展出獨有的智慧資本管理模式，產生智慧資本報告，國內相關文獻較少探討。因此，本研究採探索性個案研究法，以我國某家智慧型手持設備產業廠商進行分析，嘗試藉由平衡計分卡之策略管理系統，彙整個案公司之策略，並分析其因果關係之連結，繪製個案公司策略地圖。其次，本研究萃取出平衡計分卡之策略目標，透過策略目標發展其關鍵成功因素，並以此連結可衡量之智慧資本衡量指標，發展出個案公司之智慧資本管理程序模式。最後則建構智慧資本報告，形成個案公司智慧資本管理體系。外部使用者經由檢視個案公司之智慧資本報告，將更能瞭解該公司價值之創造過程。

本文運用行政院主計總處「台灣地區家庭收支調查報告」的家戶資料作為樣本，分析從1979年至2012年間台灣地區的總體景氣波動對於家庭酒品消費支出是否有顯著的影響，並探討當總體景氣指標處於繁榮期和衰退期，對於家庭酒品的消費支出影響是否不一致。 本文使用複迴歸模型進行實證，分析總體景氣波動與家庭酒品消費呈現正循環或逆循環關係，以及總體景氣波動繁榮期和衰退期間對家庭酒品消費支出的影響程度是否存在不對稱。主要結論為：總體景氣波動對於全體家庭及低所得家庭的酒品消費支出不顯著，而對於高所得家庭的酒品消費支出呈現顯著正循環。同時，高所得家庭在景氣繁榮期與衰退期有顯著的不對稱性，亦即當景氣繁榮時，高所得家庭的酒品消費支出增加幅度較景氣衰退減少的幅度明顯。

本文主要研究臺灣購買公益彩券長期之變化以及購買公益彩券家庭的特性，並探討各縣市購買公益彩券的概況。運用行政院主計總處2002年至2010年「臺灣地區家庭收支調查報告」的家庭所得及支出等資料，將購買公益彩券與所得之間做連結。首先，將全體家庭依可支配所得高低排序分組，發現購買公益彩券支出與可支配所得呈現正相關，然而從長期的角度觀察，各組購買公益彩券支出有逐年下降的趨勢；其次，以每戶家庭每一成年人平均購買公益彩券支出為排序分組，發現購買公益彩券支出愈多的家庭，其戶長以男性為主、年紀較輕、教育程度較高，且以從事第三級產業的比率較高；綜觀長期資料，戶長年齡及教育程度呈現逐年增加的趨勢，而戶長為女性的比率有逐漸攀升的情形。 觀察各組購買公益彩券家庭成員特性，以男性所占比率較高，但長期來看，各組女性比率有逐年上升的趨勢；就年齡而言，在2002年至2007年呈現的情況是購買公益彩券支出與年齡呈現反向關係，而在2008年至2010年則是呈現U字型關係。此外，在觀察各縣市購買公益彩券之概況時，發現可支配所得是影響購買公益彩券的重要因素之一。 / This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” to explore the changes of lottery-buying in Taiwan for long run, and the characteristics of lottery-buying households in Taiwan. The results show as following： First of all, the expenditure of the lottery correlates positively with the income of the whole family, and the lottery-buying expenditure have the decayed trend. Secondly, the lottery-buying families which have higher lottery-buying expenditure show the characteristics of lower average age, higher education level, and male householder. In long term, it shows the features of higher average age, higher education level, and higher percentage of female householder. Thirdly, this study observes the features of lottery-buying family members, the results show a higher percentage of men, but in the long run, the ratio of women is an increasing trend. In terms of age, the expenditures of purchasing lottery go higher, but the average age go down in 2002-2007, while in 2008-2010 it’s a U-shaped relationship. In addition, exploring the lottery-buying Cities and Counties in Taiwan, this study finds that income is one of the important factors to affect purchasing lottery.

直銷進入中國近20年，因為中國特殊法規環境，造成多數的中國消費者對直銷抱有一種懷疑的態度。但是近年來不少中國直銷企業，投入相當程度資金與人力在參與慈善公益和社區責任，形成以『參與社會公益為榮』，以『履行社會責任為傲』的行業風氣，進而大幅度提升中國直銷企業的社會形象。如此不僅有利於中國直銷長期持續的發展，並且中國直銷企業在實行企業社會責任作法，對於台灣直銷企業在深耕台灣本土市場或進軍大陸市場，具一定參考作用。 本研究以中國直銷標竿企業作為主要研究分析對象並以世界公認全球永續報告書綱領比較兩岸直銷企業在實行社會責任的差異，以發現標竿企業實行社會責任的特色並歸納其在中國成功實施企業社會責任九個關鍵因素 : 一、提升企業倫理境界，樹立社會責任理念。 二、將企業社會責任納入企業的發展戰略。 三、專職企業社會責任執行單位與企業社會責任發展平臺設置。 四、建立擁有企業獨特優勢與競爭特色的志願者服務隊伍。 五、保證產品與服務品質是最基本的社會責任。 六、制定完善的消費者保障制度。 七、掌握產品與顧客獨特優勢，舉辦適合自身企業文化的公益活動。 八、尊重中國傳統文化和中國政府。 九、積極宣傳企業社會責任或社會慈善履行情況。 / There are almost 20 years after Direct Selling commenced in China, due to complicated and restricted regulatory issues, the image of Direct Selling is always being argued and the perception of consumer is disadvantage for the development of Direct Selling in China. Recently some of Direct Selling companies have heavily involved corporate philanthropy and social responsibility, which are very instrumental for securing the recognition of general public today and enhancing the sustainability of the Direct Selling development in future in China. Furthermore, the experiences on the Corporate Social Responsibility of the Direct Selling in China are the best practice for penetrating the domestic market in Taiwan and new development in the Mainland China. It is applied to compare the planning & execution of Corporate Social Responsibility through Global Reporting Initiative between Taiwan and China : analyze the unique features of benchmark company of Direct Selling in China we select and find its comparison with Direct Selling companies of Taiwan and summary the 9 key success factors of the implementation of Corporate Social Responsibility as following : 1. Elevate the standard of business ethic and build the concept of social responsibility. 2. Select the Corporate Social Responsibility as one of the corporate strategies. 3. Develop the dedicated organization & platform for the execution of Corporate Social Responsibility. 4. Build the unique features and core competences of volunteer taskforce within Distributor/Employee. 5. Ensure the product-guarantee and service-quality are the basic of social responsibility. 6. The establishment of full consumer protection system. 7. Conduct the best corporate philanthropy activity in connection with unique features of product & customer and corporate culture. 8. Respect Chinese culture & custom and China government. 9. Promote the execution & results of Corporate Social Responsibility or Corporate Philanthropy.

This thesis explores the level of focus that major media outlets in both the US and China place on the emerging issue of digital piracy. By using a predetermined coding framework to perform a discourse analysis on intellectual property rights discourse in China Daily and The New York Times, it was discovered that each publication has a unique focus and amount of coverage on particular issues, and a noticeable discrepancy in coverage was established. The amount of digital piracy-related coverage in these two publications fluctuated between the years of 2007 and 2011, during which China hosted two major world events: The 2008 Beijing Summer Olympics and the 2010 Shanghai World Expo. Surprisingly, discourse related to digital piracy specifically was not noticeably affected by either world event; rather discourse has picked up in the previous two years in greater amounts. China’s section of the USTR Special 301 Report was also analyzed using the same coding framework to determine what areas of focus were most significant within its pages. There was no noticeable correlation throughout the five years in topical focus between elite media discourse and the USTR Special 301 Report other than a significant correlation between the focus on economic-related issues in the Special 301 Report and China Daily. The influence of the Special 301 Report on media discourse was negligible, as were the reported digital piracy rates. In terms of journalistic valence, China Daily articles were generally a lot more positive about all groups that were included in this study, while The New York Times was mostly critical of China. One common thread of valence that both publications shared was that they both focused increasingly on positive business developments related to digital piracy, such as major business deals between US entertainment content providers and Chinese distributors. In terms of national image, China is trying hard to boost its impression amongst other countries by both publishing large amounts of positive articles in its international papers such as China Dailiy, but also through increasing amounts of consultation with public relations firms. A good record on the issue of digital piracy is not only important in maintaining China’s national image, but also in preserving its trade relationships with other nations such as the US, who have IPR-related topics at the core of their concerns.

台灣金管會在2015年首年「強制」化工、食品、金融業及資本額百億以上逾200家企業需編製企業社會責任報告書。但是，金管會統計，過去採自願性質，主動編製CSR報告書的有200多家上市櫃企業，本研究想探討在政府未針對這個議題做具體的法律要求，甚麼因素會影響這些企業發布CSR報告書。 以往文獻對於企業社會責任（Corporate Social Responsibility，CSR）之探討，多將焦點在CSR和財務績效之關聯性。而CSR揭露的文獻中，主要探討影響CSR揭露的相關因素，而較少針對CSR報告書決策之前置因素進行研究。故本研究以CSR績效、CEO在位期限及擁有MBA學位的CEO探討影響企業發布CSR報告書決策之因素。 Clarkson（1995）指出一個企業若主動執行CSR相關政策，即產生卓越的CSR績效，他們將會向利害關係人自願性地揭露環境相關訊息。本研究第一個假設為CSR報告決策與該企業CSR績效有正相關。另外，Finkelstein（2009）認為，CEO在位期間與組織改變有反相關係。因此，本研究的第二個假設為在位期限較久的CEO比起新上任的CEO，較不願意發布CSR報告書。一個企業若其CEO擁有MBA學位相較於其他公司較主動揭露CSR相關訊息（Finkelstein，2009），本研究第三個假設為發布CSR報告書之決策與有MBA學位的CEO正向關係。本研究的研究對象為台灣上市（櫃）在鋼鐵工業、半導體業、資訊服務業及金融服務業等四個產業之企業；收集樣本的時間為2008年至2012年。經過迴歸分析，研究結果顯示，一個企業若其CSR績效越好將會越願意發布CSR報告書，以及CEO的在位期限越長，該企業發布CSR報告書的機率越低；有MBA學位的CEO與發佈CSR報告書之決策並沒有任何關係。企業若想加強發布CSR報告書之決策，必須全面提升CSR績效為優先；同時，在位期限較長的CEO亦須改變自己的想法，影響組織行為，積極推動CSR相關政策 。

資訊革命伴隨全球化時代的來臨，使得具備跨國性、複雜性的綜合安全議題，成為當代世界各國關注的焦點，同時也改變了過去以戰爭行動做為確保主權國家安全的傳統圖像，此一環境的改變，促使世界各國興起軍事國防轉型的熱潮。 中共受到1991年第一次波灣戰爭的啟示，以及藉由改革開放所帶來的經濟成長及綜合國力的提升，加速了其軍事現代化的腳步，對於我國國家安全的威脅更甚以往。我國除了面對國際社會體系變遷及全球化進程所衍生的新安全問題外，來自中共軍事的傳統威脅也日趨嚴峻。 在國內方面，受到整體政治環境隨著戒嚴與動員勘亂體制的廢除、黨禁、報禁的開放及透過憲法與法律制度的改革，在80年代逐漸由威權體制朝民主政體發展，進一步促成國防改革的驅動力。綜合上述國際環境、中共軍事威脅及國內政治體制變化，使得我國在國防政策上面臨轉型的重大的挑戰。 本研究主要目的，是透過自民國81年起至今發行的10本國防報告書及國、內外有關戰略及國防政策、戰略相關議題的著作、期刊、論文及官方文件的蒐集，藉由國際情勢、兩岸互動以及國內政治環境之變化等面向分析，提供讀者瞭解我國自民國81年以來國防政策的演變歷程與外在因素的關係。 關鍵字：國防報告書、國防政策、國防轉型 / With the coming era of globalization, a revolution of information does not only cause each country in world to place emphasis on addressing the comprehensive and complex issues with regard to the international security but reconstruct the framework of national security which is originally based on the warfare operation. This shifted the relationship among countries and contributed significantly to a trend of reform regarding national defense in each country around the world. What promoted the PRC’s military modernization are the domestic rapid economic growth and comprehensive national strength that is activated by the reform and open policy. However, this brings a serious threat to national security much more than ever before. Now, not only does our nation have to cope with the problems in globalization as well as power shift of the international society but we also have to confront the conventional military threat form the PRC. On the other hand, the development from an authority system to the democratic polity, which did away with the martial law and established open policy including abolishment of suppression of factions and restrictions on medium, facilitated our national defense system to reform in the 80s. In short, that are those factors with respect to the international relationship, military threats from the PRC, and shits of domestic polity bring the great challenge to our national defense policy while reforming. This paper explored ten national defense reports published in 1992 to date, and speculated works, journals and theses regarding discussion over national defense policy and strategy and the collections of official documents, so as to have readers comprehend the relations between the process of NDP reform and some outside factors. This research is based on the data analysis in 1992 to date within the realm of international circumstance, interactions across straight, and the shift in domestic policy. Key words: national defence report, national defence policy (NDP), national defence reform

生技產業為典型知識產業，同時也因醫藥研發的突破，而使國人受惠享受健康的生活，惟因與人類健康相關，涉及複雜的知識領域、道德倫理、法規管理、產業合作及商業化等過程。近年來國內新設生技公司莫不以開發新藥為職志，且都有其獨特經營哲學與營運模式來達成其企業終極目標。 本研究以國內開發新藥的生技公司為研究對象，採個案研究方法透過分析個案公司之過去策略發展，實地訪問經營團隊以描述策略形態及勢態，發展策略地圖及平衡計分卡四大構面具體內容並進而以相關係數驗證各策略衡量指標與策略目標間之關聯性，最後試圖連結PwC企業價值報告中價值平台，據以建構個案公司內部策略態勢與策略管理報導。 本研究之主要研究結論包括： 一、 個案公司已有明確的企業願景，亦已積極分析未來的策略形態，除定期性財務資訊外，應系統化建置一策略管理報導，使組織資源聚焦，形成共識，改善組織策略執行力。 二、 經由驗證相關分析，現階段策略形態的部分衡量指標間呈現顯著正相關，亦有大多數衡量指標因產品商品化時間過長尚無明確關聯，故個案公司應持續追縱現行策略衡量指標因果關聯狀況。 三、 個案公司可運用內部策略管理報導具體呈現策略活動執行結果，建立評估策略目標達成程度之價值管理報表，成為內部策略檢討會議之共同基礎，利用策略思考、澄清與共識之達成。而長期系統化之分析比較，除可提供更具攸關內部價值報告及管理資訊外，亦可作為外部報導企業價值資訊的基礎。 / Pharmaceutical industry is a typical knowledge industry. At the meantime, people can enjoy healthy life because of the breakthrough of medicine research and development. However, this industry is closely connecting to human health, thus there are various and complex domains involved, including knowledge, ethics, laws and regulations, collaboration of industry and commercialization, and etc. In recent years, local newly established pharmaceutical companies set their goals in developing new drugs, and have their own unique operating philosophy and operating models in order to reach their ultimate corporate goals. The object of this study is a local new drug developing pharmaceutical company. Through the analysis of strategic development of the past based on the methodology of case study and describing strategic posture and strength via interview with the managing team, the strategic plan and contents of four scopes for balanced scorecard are developed. Further, the relationship between strategic measurement indicators and strategic objectives are verified through correlated coefficients. And lastly, linking to the value platform of PwC Corporate Value Reporting in order to construct internal strategic move and strategic managerial reporting of the case company. The conclusions of this study including: 1. Case company has clear business vision, and is actively analyzing future strategic form. In addition to periodic financial information, the case company should construct a strategic managerial reporting in order to focus organizational resources, draw consensus, and improve organizational strategic executive. 2. Based on the correlation coefficient analysis, there is positive correlation among partial measurement indicators of current strategic posture. However, there is no clear correlation for most of the measurement indicators due to long span for product commercialization. The case company should continuously follow up the correlation for current strategic measurement indicators. 3. The case company can apply its internal strategic managerial reporting to specifically present the results of its operations, and establish value managing statements for assessing the achieving of strategic targets, to formulate the common basis for internal strategic review meeting, and utilize strategic thinking, clarification and reaching of consensus. In addition, long-term systematic analysis and comparison can be used not only for more relevant internal value reporting and managerial information, and be the basis for external corporate value reporting.

近期許多針對中國大陸的研究顯示，關聯交易除了是一個重要的盈餘管理工具外，也同樣是控制股東挹注與挪用公司資源的主要手段，此外中國與關聯方有關的資訊披露規定在近年來也有非常明顯的變化。基於前述兩項原因，本文首先整理相關法規的延革，接著引用一家上市企業的年度報告做為個案分析。此項個案分析的結果顯示上市公司很可能因控制股東的安排，而將資源輸往與控制股東有關的關聯方或形式上獨立的非關聯方。換言之，控制股東可藉隱匿關聯交易資訊或關聯交易隱形化的方式進行對上市企業的掏空行為。 / Recently, many studies have shown that related party transaction in China is an important tool of earnings management, and it also has been approved to be a primary mean for controlling shareholders propping up or tunneling the company. Therefore, because of the two reasons given above, the thesis studies and systematizes changes of related party disclosure requirements in China, and does analysis on a selected listed company’s annual report as an example of related party transaction disclousure. The analysis finds that, through related party transactions, controlling shareholder may tunnel the listed company and benefit the selected parties which are directly or indirectly controlled by controlling shareholder. That is, controlling shareholder can tunnel through invisible related party transactions or through concealment of transaction information from stakeholders.

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第22952号 / 経博第627号 / 新制||経||295(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 徳賀 芳弘, 教授 草野 真樹, 教授 澤邉 紀生 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM