Information goods pricing is an essential and emerging topic in the era of information economy. Myriad researchers have devoted considerable attention to developing and testing methods of information goods pricing. Nevertheless, in addition; there are still certain shortcomings as the challenges to be overcome. This study encompasses several unexplored concepts that have attracted research attention in other disciplines lately, such as collaborative prototyping, prospect theory, ERG theory, and maintenance from design, economic, psychological, and software engineering respectively. This study proposes a novel conceptual framework for information goods pricing and investigates the impact of three advantages: (1) provides collaborative process that could generate several prototypes via trial and error in pricing process, (2) deliberates the belief of consumer and producer by maximizing utility and profit, and (3) offers an appropriate service bundle by interacting with consumer and discovering the actual needs. Due to the unique cost structure and product characteristics of information goods, conventional pricing strategies are unfeasible, and a differential pricing strategy is crucial. Nevertheless, few models exist for pricing information goods in the e-service industry. This study proposes a novel collaborative pricing model in which customers are active participants in determining product prices and adopt prices and services that meet their changing needs. This study also shows that the collaborative pricing model generates an optimal bundle price at equilibrium with optimal profit and utility. Theoretical proofs and practical implications justify this pricing model, which is essential for future information goods pricing in information economy. Moreover, we apply iCare e-service delivery as an exemplar and scenario for our system. The objective of iCare is to provide quality e-services to the elderly people anywhere and anytime. The new pricing method will go beyond the current iCare e-service delivery process which furnishes personalized and collaborative bundles. iPrice system for pricing information goods fills the gap among previous literatures which only considers consumers or providers. Different from existing works, iPrice system is novel in integrating distinctively important concepts yielding more benefits to consumers and profits to more providers. Thus, iPrice also guides and provides a roadmap for information goods pricing for future research. / Information goods pricing is an essential and emerging topic in the era of information economy. Myriad researchers have devoted considerable attention to developing and testing methods of information goods pricing. Nevertheless, in addition; there are still certain shortcomings as the challenges to be overcome. This study encompasses several unexplored concepts that have attracted research attention in other disciplines lately, such as collaborative prototyping, prospect theory, ERG theory, and maintenance from design, economic, psychological, and software engineering respectively. This study proposes a novel conceptual framework for information goods pricing and investigates the impact of three advantages: (1) provides collaborative process that could generate several prototypes via trial and error in pricing process, (2) deliberates the belief of consumer and producer by maximizing utility and profit, and (3) offers an appropriate service bundle by interacting with consumer and discovering the actual needs. Due to the unique cost structure and product characteristics of information goods, conventional pricing strategies are unfeasible, and a differential pricing strategy is crucial. Nevertheless, few models exist for pricing information goods in the e-service industry. This study proposes a novel collaborative pricing model in which customers are active participants in determining product prices and adopt prices and services that meet their changing needs. This study also shows that the collaborative pricing model generates an optimal bundle price at equilibrium with optimal profit and utility. Theoretical proofs and practical implications justify this pricing model, which is essential for future information goods pricing in information economy. Moreover, we apply iCare e-service delivery as an exemplar and scenario for our system. The objective of iCare is to provide quality e-services to the elderly people anywhere and anytime. The new pricing method will go beyond the current iCare e-service delivery process which furnishes personalized and collaborative bundles. iPrice system for pricing information goods fills the gap among previous literatures which only considers consumers or providers. Different from existing works, iPrice system is novel in integrating distinctively important concepts yielding more benefits to consumers and profits to more providers. Thus, iPrice also guides and provides a roadmap for information goods pricing for future research.

在未來異質網路的整合環境中，QoS的問題益形重要，而以現今的網路環境而言，最有可能的異質網路整合是UMTS與WLAN。在本計畫中，我們將以UMTS與WLAN的異質網路整合環境作為基礎，提出Pricing-Improved QoS的觀念，結合Non usage-based pricing、Usage-based pricing、Static pricing和Dynamic pricing的優點以及DiffServ (Differentiated Services)劃分服務等級(service level)的機制，實際設計出使用者效用函數(utility function)與網路成本函數(cost function)，並以分級訂價方式訂定價格。藉著價格機能，讓使用者表達其對服務等級的需求或期望，並使網路資源適當地分配給各種服務，避免資源浪費或錯置的情形，以符合QoS的需求並提高整體社會福利及增加廠商收益。 / The issue of QoS is getting more and more important in the future integration of heterogeneous networks, and the most feasible integration is UMTS and WLAN as for present network environment. In our research, we would propose the concept of pricing-improved QoS combined with the advantage of usage-based, non usage-based, static, and dynamic pricing schemes and the mechanism of differentiated service classess of DiffServ (Differentiated Services) based on the integration of UMTS and WLAN. We would propose the utility function and cost function in detail, and price by differentiated service classes. By the affection of price, a user could express the service class he actually needs and expects. Network resources would be allocated appropriately to each service class avoiding the inappropriate allocation and wastage. This would meet the requirement of QoS and improve the providers’ revenue and overall social welfare.

近年來，女權意識逐漸抬頭，女性在商業所扮演的角色也漸受重視，根據《第三期中國婦女社會地位調查主要數據報告》，中國女性的就業率及教育程度已逐年提升，女性在工作上的表現也不亞於男性。由於獨立董事與外部審計同為重要的治理機制，且在中國，獨立董事就有權對會計師事務所的聘任及審計公費的決定程序發表意見，因此，為了解性別多元化對董事會決策之影響，本研究以中國2006年-2011年的A股上市公司為研究對象，來探討女性獨立董事對會計師選擇及審計定價之影響。在控制其他變數之後，本研究發現，當公司有女性獨立董事且女性獨立董事比例越高時，越不傾向選擇國際四大或中國國內十大會計師事務所進行審計；另外，本研究也發現，女性獨立董事比例越高之公司，其審計公費越低。 / Independent director and external audit are both important corporate governance mechanisms. In China, independent directors are authorized to provide suggestions on auditor choice and the decision process of audit fees. Considering gender diversity of the board may affect the monitoring role performed by independent directors and the decision made by independent directors, we conduct a study using a sample of China A-shares over the period 2006 to 2011 to realize the relationship between female independent director and external audit, including auditor choice and audit fees. After controlling other variables, we find that corporations with female independent directors are less likely to choose Big4 and China local 10 as their audit firm than those without female independent directors. Furthermore, there is a significant negative relationship between female independent director ratio and audit fees. This may indicate that female independent directors can partly substitute the governance function of external audit and thus reduce audit fees and the possibility of choosing bigger audit firms.

可轉換公司債兼具了選擇權以及債券的性質，價值又會受到股價之影響，以傳統的方法定價十分不易。由於蒙地卡羅模擬能解決定價問題上狀態變數或許為多維度及路徑相依的問題，Kind 與Wilde 在2004 年提出以蒙地卡羅模擬對可轉債定價，且以最小平方迴歸法估計繼續持有價值，並在僅考慮轉換及還本兩種選擇權及沒有違約風險之下，以數值範例呈現單一迴歸模式無法適當估計繼續持有價值。然而，他們並未進行實證。本研究乃以民國99 年台灣發行的可轉債為研究對象，除考慮發行時的合約條件外，另加上信用評等的考量以將違約機率透過現金流量套入定價過程中，並分別以兩段迴歸及單一迴歸估計繼續持有價值以結合蒙地卡羅模擬，實證結果顯示就可轉債之起始定價的偏差比而言，兩段迴歸得到的結果優於單一迴歸。惟在兩段迴歸之下，超過八成的可轉債其模擬價格依然高於市場價格。實證結果也顯示價性(moneyness)及擔保狀況與定價的偏差有關。 / Convertible bonds (CBs) possess features of both bonds and options, and their prices are affected by the underlying stocks, which make the pricing problem an uneasy task for traditional methods. Since Monte Carlo simulation can handle the problems of path-dependence and multivariate dimensions faced by pricing, Kind and Wilde (2004) suggested to price CBs via least-squares Monte Carlo simulations (LSM), which estimate the continuation values by least squares regression. They also demonstrated that a single regression line could not appropriately estimate the continuation value even only conversion and redemption were allowed and the CB was free of default. So the idea of piecewise regression was recommended to improve the estimation process. However, they didn’t apply piecewise regression to real data. Therefore, piecewise regression together with Monte Carlo simulation were employed to investigate the pricing issue of Taiwan’s CBs. CBs issued on 2010 were selected, besides reviewing the contents of CB’s contracts, default risks based on credit ratings were taken into account to evaluate the discounted cash flows in the pricing procedure. Comparing the estimated model prices of LSM with initial selling prices, the mispricing rates of single regression model and piecewise regression model were obtained for further analysis. Result shows that the modified piecewise regression method performs better in mispricing rate. However, similar to previous findings, 80% of the estimated model prices based on piecewise regressions are still higher than market prices. It also shows that moneyness and guaranteed condition will relate to mispricing rate.