XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。 本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。 本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 / XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing. The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently. For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit. To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers.

每年由IMD及WEF所公佈的國家競爭力報告皆為眾人討論的焦點，然而近年來的國家競爭力報告指出台灣在政府方面的競爭力有大幅改進的必要，因此本文之研究目的在於針對IMD及WEF近年來所提出的國家競爭力報告中的政府相關指標加以整理，並進一步觀察2000~2006年的競爭力報告中，台灣於政府相關細項指標的排名狀況為何，最後再歸納出台灣政府的強弱項指標。 本研究歸納出IMD是以公共財政、財政政策、制度架構、企業法令、社會體制架構、基本的基礎建設、科技基礎建設、科學基礎建設、健康和環境及教育等十個面向來評估政府競爭力，WEF則是從八大類指標來看待台灣政府競爭力：制度、基礎建設、總體經濟、健康和基礎教育、高等教育及訓練、市場效率、科技準備度及創新。 經由次級資料研究法，本研究發現台灣政府的優勢指標有以下三項：（一）高科技產業為台灣優勢項目（二）高等教育普及（三）知識移轉管道順暢；至於台灣政府競爭力的弱勢指標則有五項：（一）公部門運作效能低落（二）政策及政府的不穩定（三）健康與環境不佳（四）雇用外籍勞工限制嚴格（五）司法不獨立。 最後，針對上述的優勢及弱勢指標本研究分別提出強化優勢指標及改善弱勢指標的政策建議，強化優勢指標之政策建議：（一）高科技產業可嘗試發展領導性品牌（二）以「學習」為導向的教育方式（三）活絡產學合作管道之人才運用；針對台灣政府弱勢指標的改善建議則為：（一）公部門體制改造（二）發展正確的「台灣識別」（三）「問題導向」的公共衛生政策（四）彈性地引進外籍勞工（五）藉助多元管道監督司法獨立。本研究嘗試將台灣所面臨的競爭力問題作一詳盡地歸納及整理，並以長期間的資料分析點出台灣政府目前所具備的優勢及未來應急需改善的競爭力指標，希冀以實務性的角度提供台灣政府一參考性的競爭力問題輪廓。

依衛生福利部國民健康署指出，飲酒會導致如車禍、家暴、肝癌及肝硬化等事故與疾病，這些都是少量卻有顯著危害。目前臺灣的酒品隨處可購得，但國人及整個社會卻尚未學會到如何正確與「酒」相處；而臺灣特有的拚酒文化更是常拚出一身病來，許多人因酒而失業、家庭失和，甚至喪命。更可怕的是，飲酒還會造成無辜大眾平白犧牲。有鑒於飲酒過量所帶來的危害，酒害的防制已是世界各國共同的議題。 本研究從長時間來回顧臺灣飲酒消費的情況及變化，同時觀察臺灣飲酒家庭戶長與家庭成員的特性，及各縣市飲酒消費的情形，以作為我國未來在制定酒害防制政策時之參考。本文利用行政院主計總處提供之1990至2012年「家庭收支調查報告」資料來進行分析，結果發現飲酒消費支出金額與所得呈現正向關係，惟所得低的家庭，其飲酒消費支出占可支配所得的比重，較所得高的家庭大。另飲酒消費支出較高的家庭，其教育程度及平均年齡相對較低，且男性成員比率偏高，倘若針對教育程度較低者、年輕及男性族群，透過教育及政策行銷，加強渠等對飲酒危害的風險認知，進而減少飲酒量，將有利提升國民健康。 / It is published that traffic accidents, certain social problems or body illnesses are often the results of alcohol drinking events; such as car accident, family abuse, liver cancer or cirrhosis etc., reported by Health Promotion Administration Ministry of Health and Welfare. Such alcohol problems are rare, but serious once happened. Alcohols can be bought everywhere in Taiwan, but still Taiwanese don’t know how to deal with drinking. One of the Taiwanese drinking features, the bottom-up, also adds to the alcohol problems. Many unemployment, family quarrels or even the human lives are caused or jeopardized by over-drinking. Sometimes, even an innocent people could be hurt through a drinking event. Due to the endangerment that is developed by over drinking, that how to prevent it is now a common issue to discuss with all over the world. This essay examines the long-term alcohol consumption changes in Taiwan, observes, at the same time, the characteristics of alcohol-drinking families and the family head of the household, and compares the alcohol consumption situation in different town, county areas in Taiwan. Based on the data form the year 1990 to 2012 in the “Report on the Survey of Family Income and Expenditure in Taiwan Area”, it is found that the expenditure on alcohols and the income of a family are positively related. If we compare the alcohol expenditure to the total disposable income, it is found that the ratio is higher for the poor family than those rich ones. For those families with higher alcohol expenditures, we find their family members are comparatively younger, less educated, and consisted of more male than female members. If we aimed at those classified groups of less educated, younger and male to strengthen their awareness of the alcohol risks through education and policy advocacy to reduce their drinking, our national health will be enhanced.

本文的研究目的為分析台灣菸品消費的特性。本文選擇採取分量迴歸法作為研究方法，探討在0.05、0.2、0.4、0.6、0.8和0.95的菸品消費分量下，吸菸家戶的菸品消費特性效果為何。資料來源為行政院家庭收支調查報告。 研究結果指出，在0.2到0.8分量的菸品消費量下，菸品的價格彈性為-0.161到-0.231之間。然而，在0.05分量的菸品消費量下，菸品的價格彈性為-0.363，而當位於0.95分量的菸品消費量時，菸品的消費彈性大幅的提升至-0.701。這代表著提高菸品稅或是菸品健康福利捐的政策是可以有效減少吸菸行為的。 更近一步探討，在0.95分量的菸品消費下，菸品的消費彈性大幅的提升至-0.701，對於此現象可能的解釋為，對於較高菸品消費量的家戶大部分為吸菸成癮者，當價格上漲時，消費者會選擇改變吸菸習慣例如戒菸或購買較便宜的香菸。 而值得一提的是，對於吸菸成癮的消費者而言，也存在一定機率會選擇購買非法的走私香菸，而走私香菸不但無法增加我國菸品稅收收入，也無法達成抑制我國吸菸率的政策目標。因此，政府在推動菸品控管政策時，須將菸品消費者的消費特性列入考量，同時也必須加強查緝非法菸品走私的行為，才能更有效達成政策目標。 / The research purpose of the paper was to analyze the characteristics of cigarette consumptions in Taiwan. The paper had adopted quantile regression as research method to discuss the effect of smoking households’ consumption characteristics to the cigarette consumptions in Taiwan at 0.05, 0.2, 0.4, 0.6, 0.8, and 0.95 quantile. Data for the research was sourced from the “Report on the Survey of Family Income & Expenditure”, conducted by the Executive Yuan, R.O.C. The results showed up that the price elasticities of cigarettes were estimated about -0.161 to -0.231 from 0.2 to 0.8 quantile of cigarettes consumption. However, the price elasticity of cigarettes was -0.363 in 0.05 quantile and raised significantly to -0.701 in 0.95 quantile. Indicating the policy of implementing cigarette tax or “Health and Welfare Surcharge on Tobacco Products” would decrease the smoking behavior effectively. Furthermore, the price elasticity changed to -0.701 in 0.95 quantile, a possible explanation for this phenomenon was that households with higher cigarette consumption were highly addicted to smoking, when the cigarette price increased, they would try to change smoking habit such as buying cheaper cigarettes or quit smoking. However, it is worth noticed that there existed risks of price sensitive smokers seek out measures to purchase less expensive cigarettes when they were highly relied on cigarettes, such as smuggled cigarettes, which may decrease future cessation efforts, and also lose the tax revenue from cigarette excise tax. Therefore, government should also take the consumption characteristics of smoking households into account and also enhance the prevention of illegal consumption behaviors when implementing the tobacco control policy.

本研究蒐集各國企業所發行之獨立環境報告（Corporate Environmental Reports）共84份，採內容分析的研究方法，針對環境報告的內容進行研究分析。本研究建立一種評量模式，以聯合國環境規劃署（UNEP）所建議之環境報告揭露主題作為觀察評量單元，依揭露內容的完整性與相關主題的系統整合度，將環境報告于各單元的表現分為四個等級，依次給予0-3的權重分數，各單元所得分數加總即為整份環境報告的揭露成果。 本研究同時進行產業別與地區別的分析，依產業分為電力、汽車、能源、消費品、資本設備、化學、服務、森林產品與造紙等八種產業類別，將隸屬同一產業別的企業環境報告歸類分別進行分析比較，以電力與汽車兩種產業為例，摘出其產業中于各揭露主題表現最佳的範例置于本研究報告之中，作為樣本參考。本研究尚進行產業之間的比較，研究發現環境報告因產業特性而產生的揭露選擇與差異；地區別的分析則將環境報告依地區重新分類，分為美加、歐洲、北歐以及日本四個主要地區，觀察分析各地區報告的差異。 最後提出研究結論，歸納現階段環境報告揭露的主要內容，各產業之環境報告揭露選擇的差異，各地區環境報告的表現，以及提出對國內企業製作環境報告的建議。 目 錄 第一章 緒論 ……………………………………………………. 1 第一節 研究動機 ……………………………………………1 第二節 論文結構 …………………………………………... 3 第二章 文獻回顧 ……………………………………………….. 5 第一節 企業環境報告的重要性 ……………………………. 5 第二節 企業環境報告的演進及相關研究 ………………10 第三節 環境報告的指導方針與具體作法 ………………24 第四節 環境報告製作所遭遇的困難與待改進的問題 …31 第三章 研究方法 ………………………………………………35 第一節 研究架構 ………………………………………….35 第二節 研究對象 ………………………………………….39 第三節 研究方法與分析單元 …………………………….41 第四節 研究限制 ………………………………………….42 第四章 產業環境報告分析 ……………………………………..44 第一節 分析評量方法 ……………………………………..44 第二節 產業別分析 ……………………………………..48 一、 電力產業 ………………………………………….48 二、 汽車產業 ………………………………………….78 三、 能源產業 ………………………………………..106 四、 消費品產業 ……………………………………115 五、 資本設備產業 ……………………………………123 六、 化學產業 ………………………………………...131 七、 服務性產業 ……………………………………139 八、 森林產品與造紙產業 …………………………..146 第五章 產業別與地區別分析 ……………………………….155 第一節 產業別分析 ……………………………………155 第二節 地區別分析 ……………………………………172 第六章 結論與建議 ………………………………………...178 第一節 研究發現 ………………………………………...178 第二節 研究建議 ………………………………………...187 環境報告＆參考文獻 ………………………………………...189 / Abstract Out of strict environmental law, intensive market competition, and the trend toward sustainable development, the environmental responsibility has now become one of the essential elements in doing business. Under the pressure of stakeholders, such as employees, shareholders, and environmental groups, there are more and more enterprises trying to have their own presentation of environmental performance. Among the enterprises of Fortune 500, Three hundreds of them have environmental reports. They believe the environmental report is a good instrument for promoting their image of environmental protection as part of marketing strategy. In Taiwan, both the academic and the public have known very little about environmental report. In the meantime, there are only a few enterprises have their own environmental reports. Consequently, it is necessary for us to systemically examine the environmental reports of the leading company in the world to understand the contents and the level of the information they disclosed. The study collected and analyzed eighty-four standalone corporate environmental reports from different industries around world. Four major issues - management systems, input／output inventory, finance, and stakeholder relations, and twenty more detail disclosure subjects of environmental report suggested by the United Nations Environmental Program (UNEP) are used as our research units. Via content analysis, we categorized content of these disclosure subjects into four degrees according to their qualitative, quantitative and systematic levels. The eight industries we studied are electrical & gas utilities, automobiles, energy, consumer goods, capital equipment, chemical, service, forest products and papers. We draw the best practice of each disclosure subject in electrical & gas utilities and automobiles as benchmark. In addition to analyze each industry, we compared the industries, summarized the average and the deviation of the disclosure in these twenty subjects, explored the priority of disclosure choice and discuss the differences cause of the industry's differences. We also analyzed by four regions - America-Canada, Europe, Scandinavia, and Japan, to observe and analyze the differences of the reports by the companies in different regions. The main findings of this research are: (1) Currently, the contents covered by most of the environmental reports are: 1. The "Environmental Policy" which declares the organization's determination to preserve the environment. 2. The operational "Environmental Management System". 3. The "organizational framework" which is responsible for environmental matters. 4. "The data of energy consumption and the effects of energy saving" which response the concerns of the scarcity of energy resource. 5. "The data of air emission and the reducing method " which response the greenhouse gas, global climate changes and local air pollution. 6. "The method of wastes disposal and the result of wastes reduction". 7. "The real effect to environment and consumers" by the operations and the products of business. (2) The disclosure by different industries in four main observed issues are: n Environmental Management Systems 1. Presentation environmental policy is a common consensus, but disclosure of the other three subjects - environmental management system, management responsibility and legal compliance has large variance. 2. The level of disclosure in the management system is not related to the nature of industry's character. 3. Energy industry has the most disclosure on legal compliance subject, and automobiles industry is least one. 4. Chemical and service industries' disclosures in this area are more conservative, and the rest six industries are at same level. n Input╱Output Inventory Unit 1. Wastes disposal, air emission, and energy consumption are the top three subjects most disclosed by all industries. Accidents and emergency response, water consumption, health and safety are the least three. 2. The nature of the industry will effect the disclosure priority. For example, automobiles industry pays much attention on reducing material and disposing with the wastes because it dealing with thousands of components. n Related Financial issues 1. The sequence of industry's disclosure in finance is forest products and papers, energy, consumer goods, chemical, service, electrical & gases utilities, capital equipment and automobiles. 2. Companies' disclosures of environmental spending have wide variance in each industry. n Stakeholder Relations Unit 1. Employees, industry association and local community are the top three stakeholders thought by all industries, so the disclosure information are mostly relevant to them. 2. The industry, which affects the environment badly, like energy and automobiles, will be monitored usually by the government agencies, regulators, or environmental protection group. Therefore, their disclosure performance about the issues is much better than others. (3) The disclosure performance differences of regions are: 1. Companies in Scandinavia region have better environment disclosure in management systems and input／output inventory issues, but the average performance in stakeholder relations unit is not as good in four regions, it appears that they have a large room to improve on that. 2. Companies in America-Canada region have the best disclosure performance in finance issues, but for those high pollution industry like chemical or energy industry still do not disclose their input and output information sufficiently. 3. The Japan companies' disclosure performance is not as good currently, but we found their environmental management system are established in most companies, they also interacted with stakeholders actively. So we think Japanese companies have the potential to perform better in the future and reach the world class. Finally, we make some suggestions about how to encourage companies in Taiwan to prepare their environmental reports. (1) Reasons and motivations for company to disclose its environmental information, such as: 1. The responsibility to the environment. 2. Response to the unavoidable trend. 3. Direct and indirect business benefits. 4. The demands from the stakeholders (2) Making corporate environmental report step by step First, establishes a web site, put the most important environmental information (like air emission or wastes disposal). Second, the company must establish its environmental management system, environmental department, and go a step further to report the more extensive input/output data. Third, connection with the shareholders includes employees, investors, legislators, regulators, industry associations and local communities, and keep well interaction with them. As long as you "say what you do, do what you say", then to publish an standalone environmental report with relevant content will be easy!

University of Macau / Faculty of Social Sciences and Humanities / Department of Chinese

近年來，政府會計之改革為各國探討之議題，本研究探討當政府公部門財務報告採用國際會計準則編製，並且經過獨立審計機關查核後，對其發行公債之殖利率利差之影響。本研究從英國債務管理辦公室及倫敦證券交易所之資料庫，蒐集英國中央政府發行公債之資訊，以 2006 年至 2014 間有交易行為之公債為樣本，進行迴歸分析。結果顯示，公債殖利率利差與採用國際會計準則呈現顯著負相關，意即政府報表採用國際財務報導準則，會使市場投資人獲得更透明之財務資訊，而預期公債之無法償還風險降低，且更加願意投資公債。除此之外，當政府提供依國際財務報導準則編製之政府財務報告，再經過會計師查核，審計效果與殖利率利差亦呈現負相關。敏感性測試則指出，當不考慮金融危機的非常規狀況時，同樣可以顯示出相同結果。 / The reform of government accounting systems has become a trend in many countries during recent decades. This study investigates the effect on sovereign bond yield spread of adopting IFRS in government sector, and how yield spreads might be affected after financial reports are audited. Data of tradable UK sovereign bonds are collected from UK Debt Management Office and London Stock Exchange for the period of 2006-2014. Based on the results of regression analysis, the adoption of IFRS by UK governments is negatively associated with gilt bond yield spreads, which means sovereign risk is perceived to be lower by the investors after the adoption of IFRS by central government. When the IFRS-based government financial reports are audited, negative connections between audited reports and yield spreads provide further evidence that investors show higher faith in the sovereign bonds. Additionally, the results remain the same when data of 2009, an abnormal year because of world financial crisis are added back to the regression.

由於醫療服務具高度專業性，故醫療照護市場長期存在資訊不對等的問題。隨著消費者利益保護及病人權利運動的興起、民眾被要求在自己的健康上承擔更多的責任，積極參與健康決策、新資訊科技的發明，使得醫院醫療與服務品質資訊的收集更容易且成本更低廉，因此，歐美各國近年來積極建立健康照護市場的品質資訊，發展醫院品質報告卡，提供民眾就醫選擇所需的資訊，期望能達成保障民眾的醫療權益，同時促使醫院提升醫療與服務品質，及增進醫療照護市場運作效率的目標。 台灣自1995年起實施全民健康保險制度，醫院與中央健康保險局的特約率達90%以上，民眾享有極大的自由選擇就醫地點及醫院，然而到目前為止，仍然欠缺足夠的醫院醫療與服務品質資訊提供給民眾做為選擇醫院的參考。其次，相關研究的結果顯示，台灣民眾對於就醫選擇資訊的提供有高度的興趣，且對民眾就醫選擇決策亦有重大的影響。 目標：本研究旨在由民眾觀點篩選醫院醫療與服務品質報告卡的指標項目，及採用創新擴散理論(innovation diffusion theory)，以結構方程模式(structural equation model)探討住院病人對醫院醫療與服務品質報告卡創新特性的知覺、態度及使用意願。 方法：本研究首先以推動社會福利、關心民眾健康權益及病人團體的30位專家為研究對象，進行二回合的德菲法(Delphi method )問卷調查篩選醫院醫療與服務品質報告卡的指標項目。其次以台北縣市不同層級及權屬別的八家醫院內、外科共500位住院病人為研究對象進行面訪問卷調查，探討住院病人創新接受度、對醫院醫療與服務品質報告卡創新特性的認知、態度及使用意願，並以結構方程模式進行研究假說與架構的驗證。 結果：1.由民眾觀點所選出屬於高適用性且高重視度的指標項目計有院內感染率、手術傷口感染率、住院病人對醫師病情解說內容的滿意度、門診病人對醫師服務態度的滿意度等九項；2.只有17.2%的住院病人在填問卷前有聽過醫院醫療與服務品質報告卡這個名詞；3.有80.2%的住院病人認為醫院醫療與服務品質報告卡對選擇醫院是非常有價值或有價值的；4.住院病人對服務品質指標的瞭解程度相對地高於對醫療品質指標的瞭解程度；5.對呈現方式的瞭解程度由高至而低排序，依序為星號、百分比、長條圖；6.影響「住院病人是否看懂醫院醫療與服務品質資訊」的因素，在控制其他變項的影響後發現，教育程度愈高者、年齡愈輕者、個人平均月收入較高者，較看懂醫院醫療與服務品質報告卡範例中指標資訊；7.創新特性中，「相容性」及「結果展示性」對「對醫院醫療與服務品質報告卡的態度」具有正向的顯著影響；8.「知覺有用性」、「對醫院醫療與服務品質報告卡的態度」及「創新接受度」對「使用醫院醫療與服務品質報告卡的意願」具有正向的顯著影響；9.影響住院病人「對醫院醫療與服務品質報告卡的態度」最主要因素為「相容性」，且達到統計上的顯著水準；10.影響住院病人「使用醫院醫療與服務品質報告卡的意願」的最主要因素為「對醫院醫療與服務品質報告卡的態度」，且達到統計上的顯著水準；11.最後要特別強調的是，本研究的新發現為「知覺有用性」、「知覺易用性」、「相容性」、「結果展示性」、「創新接受度」，兩兩之間具有統計上之顯著相關，這是本研究與以往相關研究結果的最大不同發現。 結論：住院病人認為醫院醫療與服務品質報告卡對選擇醫院是有價值的，因此，建議行政院衛生署可考慮主導，整合醫院評鑑、全民健康保險申報及病人滿意度調查的資料，分區分醫院等級，評比其在高適用性且高重視度的九項指標項目之表現，以星號及百分比的形式呈現，再以小手冊及網際網路查詢的方式對外公佈，並加強對民眾的宣導教育，讓民眾可以將品質資訊運用在就醫選擇決策上，使民眾成為明智的醫療服務消費者及醫療與服務品質的共同監督者，以提升醫療體系的運作效能。 / There exists information asymmetry between providers and consumers in healthcare market due to the highly specialized knowledge in this market. Consumers were asked to bear more responsibility on their own health and to participate in the formulation of healthcare strategies and the inventions of new technology as the uprising in the movement of consumer right protection. These would result in the reduction in costs related to the medical services and information collection. Therefore, western countries have aggressively established the medical information system and developed hospital report cards in order to protect consumers’ right, to improve quality of medical services, and to increase the efficiency of healthcare market by providing service information to consumers. Taiwan initiated the National Health Insurance since 1995 with the facility contract rate reaching over 90%. This provides consumers great access to healthcare institutions. However, few service data have been provided to consumers as a reference for the choice of providers to date. In addition, previous studies showed that consumers were interested in obtaining available service information and these information have a great influence on consumers’ decision of providers. Objectives: The purposes of this study were to select indicators of hospital report cards from public’s perspective and to adopt the innovation diffusion theory and structural equation modeling to explore inpatients’ perception characteristics of innovation, attitudes toward, and willingness to use hospital report card. Materials and Methods: Firstly, we selected 30 subjects who were experts in social welfare or consumer right to participate in two rounds of Delphi investigation to select appropriate indicators of hospital report card. Secondly, we purposely ask for the permission from eight hospitals representing different accreditation levels and ownerships to allow us to select 500 medical and surgical inpatients to conduct a face-to-face interview regarding their innovativeness, perception characteristics of innovation, attitudes toward, and willingness to use hospital report cards. Finally, we used structural equation modeling (SEM) to test research hypotheses by way of. Results: We found that (1) from publics’ perspective the most applicable and important indicators include nosocomial infection rate, postoperative infection rate, inpatient’s satisfaction toward physician’s explanation, and outpatient’s satisfaction toward physician’s service attitudes; (2) only 17.2% of surveyed sample heard the term “hospital report card” before; (3) a total of 80.2% of inpatients considered hospital report cards to be very valuable or valuable for the selection of providers; (4) inpatients understood more in service indicators than clinic indicators; (5) the order of inpatients’ preference in presentation of hospital report cards was to use stars, percentages, and bar charts; (6) those who had higher education and higher monthly incomes, and were younger were more likely to understand the information provided by hospital report cards after adjusting for other factors; (7) among inpatients’ characteristics of innovation toward hospital report card, ”compatibility” and “result demonstrability” had significant positive influence on ”inpatients’ attitude toward hospital report card”; (8)”perceived usefulness”, “inpatients’ attitude toward hospital report card”, and “inpatients’ innovativeness” had significant positive influence on ”inpatients’ willingness to use hospital report card”；(9)”compatibility” had significant positive influence on “inpatients’ attitude toward hospital report card”；(10)“inpatients’ attitude toward hospital report card” had significant positive influence on ”inpatients’ willingness to use hospital report card”；(11)finally it is worth emphasize that this study had a new finding that ”perceived usefulness”, “perceived ease to use ”, “compatibility”, “result demonstrability ”,and “inpatients’ innovativeness” had significant positive correlation between each other. Conclusions: We concluded that inpatients considered hospital report cards to be valuable for the selection of hospitals. Therefore, it is recommended that hospital report cards be initiated by the Department of Health by integrating the information from hospital accreditation, medical claims data from the National Health Insurance, and survey of patient satisfactions. The rankings of hospital shown on report cards can be presented in stars or percentages, and these pieces of information can be released through booklet or Internet. In addition, consumers should be educated to use hospital information in order to monitor hospital performance and improve the efficiency of healthcare delivery system. / 目 錄 誌謝……………………………………………………………… Ⅰ 摘要……………………………………………………………… Ⅲ Abstract………………………………………………………… Ⅴ 目錄……………………………………………………………… Ⅶ 表目錄……………………………………………………………… Ⅹ 圖目錄……………………………………………………………… Ⅻ 第一章 前言……………………………………………………… 1 第一節 研究背景與動機………………………………… 1 第二節 研究目的與研究問題…………………………… 5 第三節 研究的重要性與預期貢獻……………………… 6 第二章 文獻探討………………………………………………… 8 第一節 醫院品質報告卡的沿革……………………………… 8 第二節 醫院品質報告卡的指標項目………………………… 15 第三節 醫院品質報告卡的影響與推行障礙………………… 27 第四節 醫療品質指標系統及品質報告卡的發展步驟……… 32 第五節 創新擴散理論………………………………………… 37 第六節 結構方程模式………………………………………… 43 第七節 國內外相關實證研究之結果………………………… 48 第八節 綜合討論……………………………………………… 76 第三章 以德菲法篩選醫院醫療與服務品質報告卡之指標項目. 79 壹、研究方法……………………………………………………… 79 第一節 研究設計與流程………………………………………… 79 第二節 研究對象………………………………………………… 79 第三節 研究工具………………………………………………… 81 第四節 資料處理與分析………………………………………… 95 貳、研究結果……………………………………………………… 95 第一節 問卷回收情形…………………………………………… 95 第二節 描述性統計分析………………………………………… 96 第三節 第一回合與第二回合問卷調查結果差異分析…………105 參、討論……………………………………………………………106 第一節 重要研究結果討論………………………………………106 第二節 研究限制…………………………………………………108 第四章 住院病人對醫院醫療與服務品質報告卡的認知、態度 與使用意願……………………………………………… 110 壹、研究方法………………………………………………………110 第一節 研究架構、目的與假說…………………………………110 第二節 研究對象…………………………………………………118 第三節 研究變項之操作型定義…………………………………121 第四節 研究工具…………………………………………………124 第五節 資料處理與分析…………………………………………126 貳、研究結果………………………………………………………128 第一節 問卷信度及效度的檢定…………………………………129 第二節 樣本基本特質與研究變項的統計分析…………………130 第三節 研究假說與架構的驗證…………………………………170 參、討論……………………………………………………………178 第一節 重要研究結果討論………………………………………178 第二節 研究限制…………………………………………………187 第五章 結論與建議………………………………………………188 第一節 結論………………………………………………………188 第二節 建議………………………………………………………191 參考文獻……………………………………………………………194 附錄…………………………………………………………………209 附錄一、德菲法問卷專家效度名單………………………………209 附錄二、德菲法問卷專家名單……………………………………210 附錄三、醫院品質報告卡指標項目適用性及重要性評分問卷 212 附錄四、醫院品質報告卡指標項目適用性及重要性評分問卷 (第二回合) ………………………………………………224 附錄五、住院病人對「醫院醫療與服務品質報告卡」的認知、 態度與使用意願之研究問卷專家效度名單……………246 附錄六、住院病人對「醫院醫療與服務品質報告卡」的認知、 態度與使用意願之研究…………………………………247 附錄七、醫院醫療與服務品質報告卡的範例……………………254 表目錄 表2-1品質報告卡的種類及指標項目…………………………… 20 表2-2台灣有關醫療品質指標的實證研究……………………… 50 表2-3台灣用來評估醫院醫療品質的指標彙總表……………… 56 表2-4有關民眾(病人)選擇醫院(醫師)考量因素的實證研究… 58 表2-5台灣有關醫院品質報告卡及民眾就醫選擇資訊需求的相 關研究 ……………………………………………………… 66 表3-1本研究初步選取醫院醫療與服務品質指標的來源或依據…84 表3-2本研究所採用醫院醫療與服務品質指標的操作型定義……87 表3-3問卷發放及回收情形…………………………………………96 表3-4德菲法專家問卷分析結果……………………………………99 表3-5適用性前十名指標項目及其平均值 ………………………103 表3-6重視度前十名指標項目及其平均值 ………………………104 表3-7適用性與重視度交叉分析矩陣表 …………………………104 表3-8高適用性且高重視度指標項目 ……………………………105 表3-9Wilcoxon Signed Ranks Test 檢定結果………………… 109 表4-1研究對象分配表—依層級別、權屬別及性別分 …………120 表4-2預試問卷各成份信度結果 …………………………………125 表4-3有效樣本分佈情形—依醫院別 ……………………………131 表4-4樣本個人基本特質與就醫選擇資訊搜尋及需求狀況 ……133 表4-5對醫院醫療與服務品質報告卡的認知 ……………………137 表4-6對醫院醫療與服務品質報告卡之指標及呈現方式的瞭解 程度…… ……………………………………………………139 表4-7醫院醫療與服務品質報告卡創新特性之描述性分析 ……140 表4-8醫院醫療與服務品質報告卡的態度及使用意願之描述性 分析………………………………………………………… 144 表4-9創新接受度量表之描述性分析 ……………………………145 表4-10住院病人自覺醫院醫療與服務品質報告卡對選擇醫院有 無價值影響因素的雙變項分析……………………………147 表4-11病人自覺品質報告卡對選擇醫院有無價值影響因素之複 迴歸分析……………………………………………………149 表4-12住院前有無先探聽醫院醫療與服務品質資訊影響因素的 雙變項分析…………………………………………………151 表4-13住院前有無探聽醫院醫療與服務品質資訊影響因素之複 迴歸分析……………………………………………………153 表4-14住院病人是否看懂醫院醫療與服務品質資訊影響因素的 雙變項分析…………………………………………………155 表4-15住院病人是否看懂品質資訊影響因素之複迴歸分析……157 表4-16住院病人是否需要醫院醫療與服務品質報告卡影響因素 的雙變項分析………………………………………………159 表4-17住院病人是否需要醫院品質報告卡影響因素之複迴歸分 析……………………………………………………………161 表4-18住院病人會不會參考醫院醫療與服務品質報告卡影響因 素的雙變項分析 …………………………………………163 表4-19住院病人會不會參考醫院品質報告卡影響因素之複迴歸 分析…………………………………………………………165 表4-20住院病人是否會更換就醫醫院影響因素的雙變項分析…167 表4-21住院病人會不會更換到其他的醫院看病影響因素之複迴 歸分析…… ………………………………………………169 表4-22住院病人創新接受度、對醫院醫療與服務品質報告卡創 新特性之知覺、態度與使用意願理論架構因果模式之配 適度檢定結果………………………………………………171 表4-23整體模式之多元相關平方(SMC) …………………………171 表4-24外因潛在變項與其測量變項關係之標準化係數之檢定…173 表4-25內因潛在變項與其測量變項關係之標準化係數之檢定…174 表4-26潛在變項間之因果關係的標準化係數之檢定……………174 表4-27外因潛在變項間相關係數之檢定…………………………175 表4-28研究模式的間接、直接與整體效果………………………175 表4-29研究假說檢定結果…………………………………………176 圖目錄 圖2-1Rogers的創新--決策過程典範………………………………41 圖3-1德菲法研究流程………………………………………………80 圖4-1研究架構 ……………………………………………………111 圖4-2本研究之結構方程模式關係路徑圖 ………………………177

本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關，說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而，當企業聘請四大會計師事務所或產業專精為期查核財務報告，結果將反轉。確切來說，相較非四大會計師事務所或非產業專精之查核客戶，財務報告經由四大會計師事務所或產業專精查核之企業，其累積異常報酬率較大。此外，本研究亦將產業專精分為三等級：會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級，以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分，以關鍵查核事項風險權重作為關鍵查核事項項目數之替代，並且以不同預期模式衡量累積異常報酬，結果都與預期相符。

臺灣被國際視為「自然災害很多，極度高風險的地區」，其中的天然災害，包括颱風。由於臺灣位於颱風路徑要衝，每年飽受颱風的威脅，根據氣象局的統計，從西元1911年至2015年總計有360個颱風侵襲臺灣，平均每年有3到4個，颱風引進的西南氣流或是伴隨而來的強降雨，更經常造成許多脆危地區嚴重災損。 現今科技的進步，預報技術日新月異，讓民眾可提早得知颱風警報，尤其電視新聞中有氣象報告之後，氣象主播提供天氣、颱風動態和影響的解說，更成了民眾日常生活中獲得天氣資訊的主要管道，根據國外文獻調查，觀眾對電視新聞最感興趣就是收看氣象。 螢光幕前負責氣象報告的氣象主播可以說是氣象科學、電視傳播媒體和社會大眾之間的重要橋樑，面對全球極端氣候，災變性氣候頻率增加，有許多天氣的最新動態、科學方面的知識和氣象素養更需要詳盡的解說，氣象主播的重要職責就是做好氣象傳播，提供民眾預警訊息。 西元1978年開始，臺灣出現專業的氣象主播，電視產業從早年的三臺壟斷到現今有線電視蓬勃發展，競爭白熱化的電視新聞生態，氣象報告時間也成了新聞戰場，各臺氣象主播更是搶收視率的重，要利器。氣象新聞相互較勁，每一家電視臺氣象主播使出渾身解數並強調自己的解說最權威，最精準，但民眾怎麼看？氣象主播所播報的訊息對於民眾做好防颱準備真的有幫助嗎？為了收視率，播報颱風動態，氣象主播創造新用語或是誇大形容，強化預警效果，民眾認同度又是如何？面對災變性天氣，氣象主播在風險溝通過程中，怎麼看待自己的定位？ 當網路科技興起之後，電腦或行動裝置日益改變民眾接受訊息的習慣，收看氣象主播播報天氣資訊的觀眾，收視行為是否也會有所轉變？本文將以蘇迪勒颱風災害防救的個案分析角度，一來了解氣象主播在災害防救上發揮怎麼樣的關鍵影響力，同時也希望在氣象主播的主題上做先探性的研究。 / Taiwan has been regarded by international as a high-risk area where suffers a lot of natural disasters such as typhoons. According to the Bureau of Meteorology statistics, from 1911 to 2015, a total amount of 360 typhoons attacked Taiwan, with an average of three to four per year. The southwest air flow introduced by typhoons as well as accompanied heavy rains have contributed serious damage to many areas. Thanks to today’s technology and the rapid advance of forecasting technology, people can access the typhoon information in advance, especially from the TV weather forecast. The weather anchor provides information on weather, typhoon dynamics, and impact with the audience. Watching weather report has become part of many people’s daily routine. According to foreign literature survey, the audience is most interested in weather report when they watch TV news. The weather anchor can be viewed as a person who builds the bridge between meteorological science, broadcast media and the public. Due to extreme weather and climate change and the increased rates of catastrophic natural disasters, the audience gets an urge to learn more about the weather and knowledge related to meteorology. Thus, the major duty of a weather anchor is to provide accurate weather information to help prepare the audience for natural disasters. Since 1978, we have had professional weather anchor in the local broadcast industry. Taiwan’s TV industry has gone from the three television stations (TTV, CTV, and CTS), representing the central government’s monopoly on television broadcasting, to booming cable TV today. TV Weather forecasting has become a battlefield in today’s broadcast industry— every weather anchor is competing for the ratings. Every weather anchor claims that they deliver the most authoritative and accurate weather information. However, what does the audience think of it? Is the information provided by the weather anchor helpful for them when it comes to disaster prevention? For the ratings, most weather anchors create fancy words or rather prone to exaggeration, how does the public respond to it? Facing the extreme weather and climate change, how does a weather anchor identify themselves in the process of weather communication? Today the internet has changed the way people access information. Does it also affect people’s behavior when it comes to watching weather news on TV? In this paper, we aim to focus on what the role a weather anchor plays in disaster prevention using a case study approach. Also, we hope our explorations and insights will contribute to your understanding of the role of a weather anchor.