本研究利用問卷調查內部稽核人員與外部審計人員兩者對於內部稽核功能之認知、雙方互動之情形、以及內部稽核功能與審計公費之關係。研究結果發現外部審計人員對於國內內部稽核功能能否有效發揮，仍有所保留，特別是在獨立性的部分，但對於內部稽核人員的專業能力則表示肯定。另外，大多數的填答者皆有與對方互動之經驗，但互動的程度並不高，以「偶而會」及「偶而詢問」為主。縱使互動程度不高，但是雙方皆認為互動對於外部查核工作或內部稽核工作是有助益的。此外，大多數的外部審計人員認為，內部稽核功能的好壞與審計公費有一定的關係存在，但其影響的比例以5%以下居多，這可能也是間接造成雙方互動不密切的重要因素之一。 / This thesis uses questionnaires to examine the external auditors’ perceptions of the internal auditing function, the level of co-operation between the internal and external auditors, and the relationship between internal audit function and external audit fees. The empirical findings indicate that external auditors expressed concern about the internal auditing function, independence especially. And the questionnaire responses show the lack of a close relationship between the internal and external auditors. They just occasionally co-operate with each other, but they consider that it is helpful to them. In addition, most external auditors are convinced of the existence of a direct link between internal audit function and external audit fees. But the percentage of external audit fee affected by internal audit function is below 5 percent, this may be one of the reasons why they lack a close relationship between each other.

本研究分析消費者如何在不同的社群網路間作出選擇，當用戶使用社群網站的同時，產生與朋友互相連結、分享資訊、聯絡感情等正面網路外部性，且此外部性隨著社群網站的功能越強大、隱私設定越開放而大幅增加，使用戶使用越開放的平台產生的效用越高。 但此現象同時帶給使用者相對程度的威脅：越開放的平台越無法對隱私權進行有效控制，換言之，越開放的平台越 「不願意」 對隱私權進行規範。隨著新興社群網站漸趨開放，用戶一方面享受朋友高度連結產生的正面效用，另一方面承受失去個人隱私權帶來的負面效用。且當重大侵犯隱私權事件發生，此正面外部性將如同雙面刃般轉化為傷害用戶的利器，其高度的好友連結度反而用戶間無一倖免產生強烈的效用損失。 傳統社群網路不必然會被開放性的新興社群網路所取代，因此本論文分析了純粹社群均衡、雙重均衡與社群優勢均衡的情形等多種社群網路均衡型態。 / This thesis analyzes social network asoption by consumers. The linkage with friends is nodeled as positive network effect. That is , the higher the amount of friends a user connects on a social network site, the higher the extra benefits she derives other than the direct ututility via usage. On the other hand, as new social network sites demonstrate: openness inproves connecting potential but gives way to privacy cncern.A privacy breaching event will rattle the socialty connected group to a drastic degree. Throung the interaction of both the positive and the negative network effects, we find that many types of social network equilibrium can be sustained.

行動上網時代來臨，隨著連網技術成熟與裝置快速普及，微型應用程式（application，簡稱app）的應用應運而生，線上軟體平台產業快速成形，集廣大外部開發者之力共同創造價值與利潤。 激烈的平台競爭與初步的產業發展成果突顯出，面向多方參與者的平台對外部開發者守門的重要性，平台經營者如何在敞開大門的同時又能取得好的創意，背後應該有可供解釋的理由與作為。因此，本研究結合過去研究未有交集的多邊平台與守門理論兩觀點，期盼藉由研究成果回答三點研究問題：（1）線上軟體平台如何對外部開發者進行守門？（2）線上軟體平台之守門機制隨平台發展歷程有何變化？（3）線上軟體平台之守門機制對平台之經營績效有何影響？ 本研究所得到的初步結論：（1）線上軟體平台在開放與透過一系列「規範中有服務」的措施組成對外部開發者的守門機制，分為「價值獲取型」守門機制與「價值創造型」守門機制兩類。（2）線上軟體平台守門機制在「導入期」與「成長期」是處於「開放中有封閉，封閉中有開放」的狀態，價值獲取型守門機制從導入期至成長期是封閉趨向開放，價值創造型守門機制從導入期至成長期是開放趨向封閉。（3）線上軟體平台非獲利中心，而是生態系統的一控制點。 / Internet infrastructure and technology have advanced, we have now entered the Mobile Internet Device era. Online marketplaces form and applications sprout, stimulating an ecosystem worthy enough for external developers to dive in, grabbing the value in this co-creating process. However, managing the online marketplace is difficult. Developing a place to encourage participation for external developers as well as to gate keeping the platform quality is not an easy task. Up to this day, we can observe different online marketplaces develop different approaches. This research combines the prospective from multi-sided platforms theory and gatekeeping theory in view to answer three questions: (1) What is the gatekeeping strategy for online marketplaces? (2) As online marketplaces develop, how does the gatekeeping process change? (3) What influence does gatekeeping strategy has on online marketplaces performance? This study has found: (1) Two different strategies multi-sided platforms use for gatekeeping forming regulation and services for external developers are “Value Proposition” and “Value Creation”. (2) From the “early stage” to the “developing stage” of multi-sided platforms, this research discovers two different movements on gatekeeping: “From Opened to Restricting” and “From Restricting to Opened”. “Value Proposition” strategy leans toward “From Restricting to Opened” state, while “Value Creation” strategy leans toward “From Opened to Restricting” state.(3) Multi-sided platform is not a place to generate interests, but a place to manage the ecosystem.

本研究探討吹哨者保護制度對公司、員工與會計師產生之影響。模型結果顯示，完善的吹哨者保護制度可以提升員工的吹哨意願，進而使公司傾向誠實表達；完善的吹哨者保護制度可能增加或減少會計師的審計成本，會計師若預期公司因員工吹哨意願提高而傾向誠實表達，可降低審計成本，惟公司若不實表達且會計師並未經由查核發現時，會因為員工吹哨而產生商譽等重大損失。因此會計師於不同資本規模、客戶數量、事務所文化、員工素質等狀況下，會產生相異之審計成本變化。 / This study discusses the effect of Whistleblower protection system on firms, employees, and external auditors. Results of the models show that, a perfect Whistleblower protection system can motivate employees to blow the whistle and thus make the firm present honestly. A perfect Whistleblower protection system may increase or decrease external auditors’ audit costs. External auditors may decrease audit costs if they expect the firm will present honestly due to the enthusiasm of employees to blow the whistle, while external auditors may increase audit costs if they can’t afford the loss of goodwill when they couldn’t find the misstatement and the employee blowed the whistle. Therefore, external auditors have different changes in audit costs under different conditions, such as capital scale, number of clients, office culture and staff quality.

本次採取個案研究方式，針對一家經營堅果原料出口貿易的中間商，藉著全球強勁的買方需求開始進入堅果原料市場。此公司座落在原料的產地，容易取得第一手的價格與產業情報，讓他們擁有資訊不對稱的優勢，來進行原料的銷售。 針對該中間商從銷售基本單位、銷售八大步驟、採購小組中心、4C架構、垂直整合等五個方式進行探討。此中間商成功進入台灣堅果原料供應鏈，主要在於能與上游供應鏈簽訂短期商品合約，保有原料價格的競爭力，並且能在其他競爭對手無原料時，適時提供客戶商品。在開發台灣市場發展的前期，由堅果原料供應鏈的下游開始，一路往上游尋找台灣的潛在客戶。此中間商取得下游廠商的信任後，運用彼此的關係取得上游買家的信任，加快銷售程序，以及減少採購單位的疑慮。個案中，該中間商曾試著透過策略聯盟的方式，與台灣小型網購業者進行堅果銷售，最後卻以失敗收場。 實際訪談個案公司與蒐集資料後，透過理論架構分析發現，一家企業公司要進入市場的前期，若花費精神調查供應鏈的結構來發掘潛在買家對象，且瞭解實際的需求與市場的競爭狀況後，再借助企業本身優勢，可成功取得代表性的客戶，容易成為此供應鏈的一員。但，隨著外部環境改變，企業的優勢是否會跟著改變，也是其個案企業未來尚須解決的議題。 / This research takes a tree nut exporting company, the Z Company, as case study to evaluate how the company took advantage of both strong international tree nut raw material demand and first-hand industrial and price information to enter the tree nut exporting industry. By facilitating its location advantage, which the company is located in the tree nut farm, the Z Company is able to hold first-hand information to create information asymmetry as advantage to sell the tree nut raw material. In the beginning stage in developing Taiwanese market, Z Company started and earned trusts from customers located in downstream tree nuts supply chain, and then took further steps to move upstream by exploiting the established trusts as references to gain trusts from the customers located in the upper stream of the supply chain. By doing so, Z Company was able to speed up the purchasing process and minimize the doubts for purchasing managers. In addition to this, Z Company also formed strategic alliance with a small Taiwanese online store to penetrate the market but did not receive much result. This research uses the concepts of basic sales unit, 8 steps to establish sales and customer relationship management, 4C framework of strategic marketing, and vertical integration to evaluate the developing path of Z Company. The research found that the reason why Z Company can successfully enter the tree nuts supply chain in Taiwan is that Z Company is able to sign shirt-term merchandise supply contract with the suppliers to ensure the competitiveness in price and secure the product supply, while on the other hand offers timely supply of material to the customers when other competitors fail to fulfill the product demand. This research discovered that in the beginning stage of market entry, it is ideal to utilize the company’s resources to discover who the potential buyers are and what the real market demand and the degree of competitiveness is. Then, the company should take its interior strength to acquire customers with industry influence as representative case so that it can easily become one of the members in the supply chain. However, as the external environment changes, the company’s advantages in the industry are very likely to change as well, therefore how to respond to such change will be the future development issue for the company.

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第20357号 / 工博第4294号 / 新制||工||1665(附属図書館) / 京都大学大学院工学研究科建築学専攻 / (主査)教授 原田 和典, 教授 髙橋 大弐, 教授 西山 峰広 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

本研究では、近年登用が進んでいる自治体幹部として登用された人材の意義と役割に注目した。条件不利地域に立地する中小規模の基礎自治体を対象として、自治体外部登用人材の意義と役割という視点から外部登用人材の有効性及び自治体行政のあり方を考察し、地域の持続的な成長のためには自治体における外部人材登用の枠組みが必要であること、自治体における外部人材登用を支える人材育成の枠組みが必要であることを主張した。 / 博士(政策科学) / Doctor of Philosophy in Policy and Management / 同志社大学 / Doshisha University

本文以Dittmar and Mart-Smith (2007)所使用的模型為基礎，研究公司治理對公司價值、現金持有價值以及股利的影響。以市值對淨資產比、資產報酬率(以同產業的平均ROA調整後)為衡量公司價值的變數。而以內部人的行為和公司監督機制2項指標來衡量公司治理。其中，公司內部人行為指標包括：董監質押比、盈餘股份比、關係人融資比。公司監督治理機制指標包括：法人持股比、大股東持股比、獨立董監席次比、外部董監席次比、外部持股比。 以民國85-95年上市櫃公司為研究對象，以panel data之fix effect方式進行分析，實證結果顯示(一)對公司價值影響方面：盈餘股份比和法人持股比與公司價值呈現顯著正向關係；而董監質押比、獨立董監席次比、外部董監席次比與公司價值呈負向關係。(二)在現金持有價值影響方面：內部人行為中，董監質押比、關係人融資比對現金持有價值影響為顯著負向，並無發現監督機制對現金持有價值有正向影響。(三)在股利影響方面：內部人行為中，董監質押比、關係人融資比對股利的影響為顯著正向，並無發現監督機制對股利有負向影響。整體來看，公司治理對公司價值確有影響，但對現金持有價值和股利的影響方面，並沒有發現如Pinkowitz et al. (2006)之實證結果。 / Based on Dittmar and Mart-Smith (2007) valuation models, I investigate how the corporate governance affects the contribution of cash holdings and dividends to firm value. Firm value was measured by market value to book value ratio and the adjusted return on assets. We use two major categories of corporate governance measures including the degree of insider acting and the presence of shareholder monitoring. The degree of insider acting includes the ratio of directors' and supervisors' shares pledged (dsip) , the ratio of controlling shareholders’ cash flow rights to voting rights(ehb), and the ratio of relation party loaning to equity(rplp). The shareholder monitoring includes institutional holding(ihp), large shareholder holding(mhp), the ratio of independent directors and supervisors(idsp), the ratio of outside directors and supervisors(ocp), the ratio of outside directors and supervisors holding(ohp). Firms listed in Taiwan Stock Exchange and OTC during 1995-2006 are selected as the sample. The empirical results indicate that the ratio of controlling shareholders’ cash flow rights to voting rights(ehb), and institutional holding(ihp) are significantly and positively related to market value and return on assets. Second, the ratio of directors' and supervisors' shares pledged(dsip), and the ratio of relation party loaning to equity(rplp) are significantly and negatively related to the value of cash holding. We didn’t find the shareholder monitoring significantly increase the cash holding value. Finally, only the ratio of directors' and supervisors' shares pledged(dsip) and the ratio of relation party loaning to equity(rplp) are significantly related to dividends value. The conclusion is that although corporate government affects firm value, corporate government doesn’t significantly determines the value of cash holding and dividends. That empirical result is not consistent with the one of Pinkowitz et al. (2006).

本文以 Barnett (1980) 一文為基礎，採用第三地市場以納入廠商型態為多國籍企業 (multinational enterprise) 的模型。本文旨在分析當兩國政府面對獨占廠商的生產不效率及製造過程中汙染排放引發的生產外部性時，如何制定最適汙染稅稅率。並比較經濟開放後資本要素可自由於兩國間移動，最適汙染稅稅率會如何變化。 本研究發現政府課稅將受三種效果影響：消費者剩餘效果 (consumer surplus effect)、利潤移轉效果 (profit-shifting effect)、汙染控制效果 (pollution control effect)。不論在封閉經濟體系或開放經濟體系下，當消費者剩餘效果大於利潤移轉效果時，政府會將最適汙染稅率制定低於皮古稅 (Pigouvian tax)，以補貼獨占廠商增加產量以提高社會福利；若利潤移轉效果大於消費者剩餘效果時，最適汙染稅稅率將高於皮古稅，以藉由汙染稅獲取更多的企業利潤。 當經濟開放後資本可於兩國間自由移動，除原先稅率對產量的直接效果(direct effect) 外，稅率亦會透過資本間接影響產量，為間接效果 (indirect effect)。間接效果將使產量對於稅率的變動較不敏感，因此為吸引具流動性的資本要素進入當地投資，政府會將汙染稅稅率調高以獲取更多企業利潤。 / Based on the setting of Barnett (1980), the thesis develops a model to analyze the optimal pollution tax on multinational enterprises with negative externalities. Governments have only one policy variable: the pollution tax. Each government levies the pollution tax on the output of multinational enterprises, and the tax revenues are returned to the residents in a lump sum manner. The purpose of this thesis is to explore the optimal taxation on the multinational enterprise with externalities and mobile capital flow. The thesis obtains several results: First, no matter in the case of closed economy or open economy, the second-best optimal pollution tax may be less or greater than the marginal pollution damage. It may be lower because the consumer surplus effect dominates the profit-shifting effect, so the government chooses a lower tax rate to stimulate production and to increase social welfare. Second, when the capital can freely move between countries, the governments will levy a tax rate higher than that of a closed economy. Doing so can attract the flow of capital so that government can get more profit.

組織寬松(organizational slack)乃指組織可用的資源與欲維持組織所必須支付之資 源間的差。而又因引起之對象不同, 可分為外部寬松及內部寬松。所謂外部寬松系由 外界第三者所引起, 如, 付超額股利給股東。而內部寬松則是由組織內之成員所造成 。如, 管理者為求達成銷售目標而低估收入。從前人之研究中得知, 內部寬松系組織 資源分配不完美所引起, 而資源的分配通常以預算方式出現, 所以, 內部寬松又稱為 預算寬松或預算虛估。而管理者則是造成預算虛估的最主要因素。 本研究之主題, 即在探討影響預算虛估的因素。以往研究瞀虛估之學者皆認為預算虛 估在企業經濟狀況良好時會增加, 而當企業經濟不佳時, 預算虛估則會減少。 本研究根據此一假設將變項分為二組, 一為主觀變項, 另一為客觀變項。藉由這二組 變項來探討預算虛估。 本研究以企業中須對預算負責人員為對象, 問卷為調查工具, 以 集主觀變項之資料 。另從受調查企業之公開財務報表中取得客觀變項之資料。利用皮爾遜積差相關分析 變項間之關系及以復回歸分析來探討各變項與預算虛估之相關程度。