交易實務企劃:法則與心理 / Abstract Trading Business Plan : Method and Psychology By Edmond Wang More and more people participate in the ever more volatile financial markets of today with the goal of ensuring a more secure financial future. Sadly most people who participate fail to make money in the markets as the system is set up for the majority of the beginner’s to fail. Most people fail because they either do not have a game plan or they succumb to making emotional, non logical decisions. To have a fighting chance in trading the financial markets, traders need a business plan which lay out specific rules for entries and exits, the plan will address market situation whether it goes up, down or sideways. Success of the trader depends on how disciplined he can be executing the plan faithfully every time. Failure is usually the result of the trader deviating from his plan. Deviation from the plan or impulse trading is the result of a trader’s emotionality interfering with calm logical trading decision and system execution. Market volatility is caused by the emotions of traders participating. To win in the markets the trader not only need to understand market psychology, he also need to guard against his natural human instinct to join the crowd mentality. As winning traders are the ones who can control their emotion and ego and practice discipline It is the goal of this thesis to lay out the general components of a trading business plan which any trader can build upon and construct a trading method which best suits his personality. There will be discussion on market psychology which is what causes markets to move, and finally there will be tips and what to watch out for in the trader psychology section, which will aide the trader achieve the goal of practicing discipline in adhering to his trading methodology.

The purpose of this paper is to study financial structured products, and the marketing aspects in Taiwan market. In this paper, evidence from S Bank, I will study its market strategies and the performances in the field of structured product. A Structured Product also known as an Investment Deposit is linked with various underlying investment options to provide enhanced return potential. Under the structured products, there are a few alternatives available to the investors, Principal Guaranteed Structured Product and Yield Enhanced Structured Product. A Principal Guaranteed Structured Product enables investors to enjoy 100% principal protection if held to maturity with investment tenor to earn higher potential returns than conventional time deposits in accordance with the performance of linked assets.A Yield Enhanced Structured Product can offer the potential for a higher interest rate than available with other fixed term deposits. In compensation for the higher risks, due to being exposed to market risks, the returns are higher than the returns on normal deposits. The deposit will receive a higher rate of interest irrespective of what happens to the price movement of linked assets.

本研究將人力資源管理視為內部行銷的觀念，運用行銷的技巧於人力資源管理，以實證研究的方式證實企業若能先將員工視為內部顧客、施以內部行銷措施，使員工的組織承諾提高，改善組織倫理氣候，員工會展現超越工作本份行為和人際利他行為，此即為有利於組織的創新。本研究針對企業內部行銷、組織承諾與組織創新等三個構面來作探討。本研究採問卷調查法。其研究假設驗證結果如下： 1. 年長者較年輕者在工作職場有較多的體驗，故較能理解組織的制度，因而對於組織內部行銷的同意度也較高。 2. 當薪資收入不同，員工對於組織的整體觀感也有所不同，相對也會影響員工對於組織內部各項制度的看法，亦即薪資收入會影響員工對於內部行銷的感受。 3. 年長者工作歷練較多，也較能合理化外在環境，因此其組織承諾會較年輕者為高。 4. 當員工工作年資高且組織提供良好福利時，員工離開組織的意願會降低，亦即工作年資會影響員工的組織承諾。 5. 薪資收入高的員工族群對於公司的認同感較高，也較願意繼續留在組織裡，為組織付出更多努力。 6. 內部行銷的作法可以提昇員工對企業的組織承諾，而企業給予員工較大的發展空間，不要給予過多的負荷，不僅能提升組織承諾，也間接地增加了組織創新的績效。

The present paper is based on a real life case, although some details have been hidden or modified to ensure proper confidentiality. The motivation behind this thesis is to exemplify financial management best practices and how these best practices are actually implemented and used in the real world. First a qualitative overview is given to put the company into context, then a thorough financial analysis is undertaken to discover the underlying financial problems the company is facing. Based on the analysis, recommendations are made to address the specific problems. Some of the main topics addressed are working capital management, capital budgeting best practices, capital raising and hedging (foreign exchange and interest rates). Keywords: Working capital, Capital budgeting, Foreign exchange hedging, Interest rate hedging.

本研究旨在探討用溝通式教學法所編寫之教科書對高中英文教師教學實務之影響，並試圖了解高中英文教師教學實務是否符合教育部頒布的高中英文教學要領。 本研究以問卷調查方式進行，對象為大高雄地區(高雄縣市)21所高中的254位高中英文教師，共計回收問卷205份，回收率為80.7%。問卷內容改編自Littlewood (1981)溝通模式及教育部頒布的高中英文教學要領。 本研究主要結果摘要如下： 1. 部份符合溝通式教學法的項目為授課語言、文法教學、課堂時間分配及溝通式活動等四項。 2. 多數高中老師花最多課堂時間在講授課程，練習活動次之，最少時間於英文說寫活動。 3. 多數高中老師的課堂活動主要為溝通前之練習，而非溝通式活動。 4. 老師的教學實務包括聽力、口說、閱讀及寫作較符合溝通式教學法之精神。 5. 和男性教師相較之下，女性教師的教學較符合高中英文教學要領且和溝通式教學法有正相關。此外，和未修過TESOL教師相較之下，修過TESOL之教師的教學也和溝通式教學法有正相關。 根據問卷調查結果，本研究最後提供相關建議以供參考。 / The major purpose of this study is to know how English teachers conduct teaching activities concerning four skills in their classes with CLT-based textbooks. In spite of the popularity and prevalence of CLT approach, it is by no means applied and practiced without any impediments or constraints. In actual teaching practice, there exist a variety of differences for senior high school English teachers when conducting teaching activities with CLT-based textbooks. In this study, the focus will be on senior high school English teachers’ teaching practices with CLT-based textbooks in greater Kaohsiung area. In addition, the consistency of teachers’ classroom practices and the Instruction Guidelines is examined as well. The 254 participants selected in this study were English teachers from 21 different senior high schools in greater Kaohsiung area. 205 questionnaires were collected from the targeted 254 respondents, yielding a return rate of 80.7%. The questions in the questionnaires were mainly adapted from the communicativeness model of Littlewood (1981) and the Instruction Guidelines issued by the Ministry of Education. The major findings are summarized as follows: 1. Instruction language, grammar teaching, classroom time for PPP and the communicativeness of activities conformed only partially to the creed of CLT. 2. Senior high school English teachers spent most of the classroom time for presentation, less time for practice, and least time for production. 3. Most teachers’ classroom activities were mainly pre-communicative activities, instead of communicative ones. 4. Teachers’ teaching practices, including listening, speaking, reading and writing, are consistent with the core of CLT. 5. Female senior high school teachers conform more to the Instruction Guidelines and correlated more positively in classroom practices than male teachers. Besides gender, teachers who had taken TESOL-related courses before correlated more positively in classroom practices than those who did not. Based on the findings, some suggestions have been made for pedagogical implications and further studies. The limitations of the study are mentioned as well.

會計專業人才是經濟社會不可或缺的人力資源；一般企業代表此項資源之主要需求者 ，而大學會計系統教育則扮演著訓練大部份專業人才之角色，兩者必須密切配合，方 能使此項人力資源達最有效之利用。本文之目的，在於研究台灣地區大學會計教育與 會計實務之配合，期能發揮會計人員之最大功能。 本文約六萬餘言，第一章內容為研究動機、目的、範圍、限制及論文架構；第二章作 會計專業教育與實務配合必要性之文獻探討；第三章介紹行為目標之基本概念，並以 它作連接專業教育與實務配合之工具；第四章、第五章則分別對實務界與教育界作實 證研究，以歸納分析兩者之配合情形；第六章為討論及建議。

第一章概述我國國營事業及其預算之現況, 並簡介現代預算之理論與實務。第二章至 第五章分就國營事業預算之編審、固定資產投資預算之編審、預算執行及預算考核四 方面, 說明現行國營事業預算實施現況, 並針對其實務方面詳加剖析, 指出缺失所在 , 及提出若干改進建議, 期使國營事業預算編審、執行與考核之整體作業更臻健全 , 充分發揮預算功能。第六章全文之總結, 並提出若干綜合性之建議, 以為日後國營事 業預算改進之參考。

本研究的研究主題是報紙政治記者對新聞實務與專業角色的認知。從政治新聞的轉變出發，探討報紙政治記者對於所處的外在環境與媒介組織的認知，並了解政治記者對於專業角色的認知。此外，本研究也探索內、外在環境對政治記者實務工作與新聞專業表現的影響，進而剖析政治記者面對各種外在影響因素所採取的因應策略。 本研究之研究方法是採取深度訪談法，選擇以國內八家主要綜合性日、晚報的20位現任資深政治記者與主管為訪談對象，針對「政治新聞編實務與內容呈現變化」、「外在環境對政治記者的影響」、「組織對政治記者的影響」、「編輯室內控機制與記者角色認知」、「變動環境下政治記者的工作滿意與工作困境」以及「政治記者對政治新聞與記者地位及發展前景的認知」等面向進行訪談分析。 本研究分析所得研究發現包括： 一、 政治新聞的認知 （一）治新聞的光環逐漸褪色：政治新聞無論在版面位置、篇幅都有弱化的趨勢，多數報紙在編排政治新聞時已揚棄「基地版」概念。而報紙政治聞的前景則是讓人悲觀的預期多於樂觀。 （二）報紙政治新聞的新聞價格比新聞價值更重要：政治新聞逐步向商業傾斜，以讀者市場為依歸，政治新聞產生重大質變，「衝突化」、「戲劇化」、「簡單化」、「私領域化」取代「顯著化」、「複雜化」、「公領域化」成為政治新聞的重要元素，而「政治廣告新聞化」則是近來部份報紙所慣用爭取廣告營收的新興招式。 （三）新政媒關係形成：部份媒體與政治間的互動關係逐漸從「共生」轉變成「寄生」，國家掌權者以新聞資訊做為操控媒體的工具，進而形成一種全新的政媒關係。這種動態的政媒關係建立了嶄新的新聞供需遊戲規則，並且決定了政治新聞報導的強度與好惡，從新聞議題取材、採訪提問方向、寫作評論方式到版面呈現效果，都無法完全避開政治力的干擾。 二、 政治記者專業角色的認知 （一）新聞專業不敵政治正確：政治記者除了本身的專業與努力之外，在政治立場明確的報紙，更重要的是要遵循報社所設定的政治立場來採寫政治新聞，否則可能會因為違背報社的政治立場而影響工作表現。 （二）新聞價值觀多元分岐：報紙政治記者的新聞價值觀呈現分歧現象，部份堅持專業自主，拒絕來自組織內外的影響與壓力；部份則是主張階級權力掛帥、不問新聞專業、只問利害關係。 （三）採訪框架改變：政治記者與採訪對象的互動關係，從「政治權力」的角度分析，可以歸納為「同化」、「積極合作」、「保持距離」與「對立批判」等互動模式。而在新政媒關係的宰制下，「政媒同色」有時也會成為政治記者的壓力與包袱；而「政媒異色」對記者的工作更加不利。 三、 政治記者與媒介組織的互動 （一）政治記者的工作滿意度普遍不高：報紙政治記者的工作滿意度受到「人力配置」、「組織規模」、「新聞路線」、「組織互動」以及「言論立場」和「新聞價值觀」等檢驗指標的影響，多數記者工作滿意度不高。 （二）政治記者經常面臨工作困境：政治記者最常面對的工作困境包括「工作表現與報社回饋不符自我期待」、「與報社理念不合或與管理階層溝通不良」以及「與採訪對象互動關係惡化」。而面對工作困境，政治記者的因應策略包括「自我心理建設調適」、「消極不作為、以不變應萬變」、「堅持新聞專業、固守政治立場」與「調整職場生涯規畫」。 四、 報紙政治記者的未來 （一）治記者不再是保證的媒體金童：因主客觀環境逐漸惡化，報紙政治記者的前景不再樂觀，即使在媒介組織內的地位與待遇可望維持穩定，但報紙政治記者對外在環境的影響力逐步式微，重要性不若以往。 （二）政治記者深陷職場泥淖難以抽身：多數資深政治記者受限於專業技能不足、欠缺轉換職場能，即使有意退出新聞職場轉業，也難以尋找適合而滿意的新職，顯示多數報紙政治記者看似掌握政治脈動主導力量，但實際上卻是缺乏應變力、職場心態相當被動的族群。 關鍵字： 政治新聞、政治記者、專業角色

我國公務人員實務訓練制度，從1986年實施迄今已逾二十餘年，在公務人員保障暨培訓委員會成立之後，期間多次修改相關訓練規定，目的無非是希望本制度可以越做越好。本論文的研究目的即是為了瞭解我國公務人員實務訓練在2002年加入輔導員規定及2006年加入第一個月不具名的作法之後，對整個實務訓練的成效有何影響？如果未來加入師徒制，是否可行？ 本研究訪談2002年到2008年曾受過實務訓練之中央與地方初任人員，及同時期曾擔任過輔導員之中央與地方基層主管，進行中央與地方訪談結果之分析，並參考國內與本研究相關之文獻。發現應從法制面、實務面及理論面加以改進實務訓練： 一、法制面：第一個月不具名之作法，雖然可以保護新人不會在初進入機關懵懂無知時，就具名負責，可是卻相對增加輔導員工作負擔，無法達到做中學的目的，而且以要點來規範不具名之規定，並不具任何法律效力。 二、實務面：實務訓練雖分為實習階段與試辦階段，在某些機關來說，那一階段根本不分，一律由新人自行承辦案件及核章，此規定對其並無拘束力。 三、理論面：輔導獎勵誘因不足，造成科室主管指派輔導員之困難，且產生輔導效果打折之情況。 另外，本論文的目的是分析中央與地方機關初任人員與基層主管對本訓練之看法及建議，研究結果發現： 一、初任人員因各機關實施作法不一，對於實務訓練第一個月 二、基層主管對於輔導獎勵抱持鼓勵大於懲罰之態度，主要原因為現行輔導員制度並未核發獎金，行政獎勵誘因太小，加上第一個月不具名之規定，使得輔導員責任相對加重，資深人員缺乏擔任輔導員之動機。 三、主管機關對於實務訓練掌握情況有限，只能以紙本審查來瞭解各機關表面上所做的實務訓練，實際上情形不得而知。雖然有心建構培訓我國文官之健全訓練制度，卻又無法對各機關形成拘束力，只能以法規規範或以勸說方式請各機關配合。 因此，從這些研究發現及分析結果可得到結論是我國現行實務訓練無法有效落實乃因相關配套措施不夠周全所致，建議從法制面、實務面及理論面三方面來做改進： 一、法制面：修改公務人員考試錄取人員訓練辦法及公務人員考試錄取人員實務訓練輔導要點，刪除與現行狀況名實不符之規定。 二、實務面：加入師徒制與認知師徒制之概念，並落實做中學的理念。 三、理論面：主管機關應深入研究先基礎訓練後實務訓練或先實務訓練後基礎訓練之相關配套措施及考試錄取人員權利義務之維護，並運用激勵理論改變組織氣候。 綜合上述建議，期有效建構我國文官完整實務訓練制度，俾利培訓傑出人才，厚植我國文官素質。 關鍵字：公務人員、實務訓練、師徒制 / The practical training system of civil servant of our country has been implemented for over twenty years since 1986. After the establishment of the Civil Servant Protection & Training Committee, relevant training provisions were amended many times during this period. The purpose was nothing but to hope that this system could become better and better. The research purpose of this thesis is to understand after the addition of the instructor provision in 2002 and the addition in 2006 on the method of not affixing the name in the first month, what kind of effect is on the result of the practical training? If the master and apprentice system is added in the future, it is feasible? This research conducted interview on central and local newly appointed personnel who received training from 2002 to 2008 and central and local basic level in-charges who took up the post of instructor during the same period. Also this research carried out analysis on the central and local interview results and reference was made on literature relevant to this research and discovered that practical training should be improved from the legal system side, practical side and theoretical side. 1. Legal system side: although the method of not affixing the name in the first month will protect new employee from affixing name to bear responsibility when such employee entered the authority newly and was ignorant of everything, yet correspondingly this will increase the responsibility of the instructor and cannot reach the purpose of learning while working. In addition, the utilization of essentials to standardize the provision of affixing name does not have any legal effect. 2. Practical side: although the practical training is divided into the practical training stage and trial processing stage, yet to some authority, such stage has no difference at all and uniformly the newly employee will handle the case and will approve with seal on its own. Therefore there is no binding force for this provision. 3. Theoretical side: the tempting factor of instruction reward is insufficient resulting difficulty of assigning instructor by the section in-charge and thereby resulting in lowering the guidance effect. In addition, the purpose of this thesis is to analyze the point of view on this training by the central and local authority newly appointed personnel and basic level in-charges. Suggestions and findings from the results of this research are: 1. As the implementation method of various authorities is different, the point of view on the provision of not affixing name during the first month of practical training by newly appointed personnel is different and not all authorities agree on this kind of provision. 2. In regard to the guidance reward, basic level in-charges hold the attitude that encouragement should be larger than punishment. The main reason is reward is not issued in the present instructor system and the tempting factor of administrative reward is too little. In addition, with the provision of not affixing the name in the first month, correspondingly the responsibility of the instructor is more and senior personnel is short of motive to take up the post of instructor. 3. In regard to practical training, condition that the competent authority can master is limited as it can only base on written document to examine and understand the practical training on the surface of various authorities and the actual condition is not known. Although there is intention to establish a sound training system to train civil servant of our country, yet the binding force on various authorities cannot be established. The central authority can only use laws and regulations to standardize or to use the persuasion method to ask various authorities to cooperate. Therefore, from these research findings and analysis result, the conclusion obtained is that the present practical training of our country cannot be brought into practice effectively and this is because relevant matching measures are not complete. It is suggested that improvement should be made based on the legal system side, practical side and theoretical side. 1. Legal system side: amend the Civil Servant Examination Recruited Personnel Training Method and Civil Servant Examination Recruited Personnel Practical Training Guidance Essentials and delete provision that cannot conform to the present condition both in name and practice. 2. Practical side: add in the master and apprenticeship system and the concept of perception on the master and apprenticeship system and bring the philosophy of learning while working into practice. 3. Theoretical side: competent authority should conduct in-depth research on relevant matching measures including basic training first and practical training afterwards or practical training first and basic training afterwards and the maintenance of the rights and obligations of the examination recruited personnel. In addition, motivation theory shall be employed to change the climate of the organization. Summarizing the above suggestions, it is hoped to establish a complete practical trainings system for civil servant of our country so as to facilitate cultivation of outstanding talents and to enrich the quality of civil servant of our country Key word: Civil servant, practical system, master and apprentice system

先天自然資源條件不足及二戰後成為戰敗國的日本，卻能於戰後經濟高度成長，在1970年代至80年代的兩次的石油危機、兩次外匯危機當中，也都能漂亮過關，繼續擁有高度的經濟成長，因此使得當時經濟疲軟、對日本鉅額貿易逆差的美國備感威脅，而出現「打壓日本」(Japan bashing)的言論，然而1990年代冷戰結束之後，日本經濟陷入「失落的十年」，美國在經濟上重新掌握霸主地位，因而對日本的態度轉為「忽視日本」 (Japan passing)；更因日本在全球的競爭力排名已從1992年的冠軍降到2010年的第27，勞動生產力在七大工業國(G7)連續15年墊底，而出現「日本無用」(Japan nothing)之說。但，日本真的無用嗎? 許多學者認為日本企業依然有其他獨特的競爭優勢，以及日本企業在現今汽車、電子以及高科技產業當中擁有突出的表現，認為現代日本企業其轉型變革過後的新日本式經營模式，仍然是許企業值得學習仿效的對象，因此本研究根據文獻探討歸納整理後的理論架構，對日本八家企業進行橫向觀測，萃取出八項現代日本經營新思維，形成現代日本企業經營新思維模式，本研究發現現代日本企業的經營新思維為，日本企業期望透過穩固的實力基礎，如人才的培育發展、研發資源的投入，以及社會與環境的鞏固，如以環境為本的概念拓展業務，藉由上述兩項經營思維為基礎來進行企業高附加價值的創造，如核心能力的整合延伸與再創造、整合力與綜合力的展現和成為高附加價值的全方位解決方案提供者的概念，秉持著承擔高風險與追求創新的創業家精神和新興市場的擴張，進而成為高收益及高成長結構的企業經營模式，最後本研究經由研究結果給予我國企業在未來經營管理上的具體建議。