本研究主要探討產業專家會計師事務所對其受查企業管理當局自願性盈餘預測品質之影響，文中自願性盈餘預測之品質分別就盈餘預測之發布意願、揭露盈餘預測方式之精確性、盈餘預測之準確性、盈餘預測之穩健性四部分來探討。本研究係以2009年之S&P 500公司作為研究對象，樣本期間為2000年至2009年。實證結果顯示：產業專家會計師事務所之受查企業相較於非產業專家會計師事務所之受查企業，較有意願去發布管理當局自願性盈餘預測，也傾向於以較具體精確之方式去揭露盈餘預測，且其盈餘預測之準確性亦較高，但其與受查企業管理當局自願性盈餘預測之穩健性則無顯著關聯性。顯示產業專家會計師事務所與其受查企業管理當局自願性盈餘預測之間存在關聯性，產業專家會計師事務所能提升其受查企業管理當局自願性盈餘預測之品質。 / This paper examines the effects of auditor industry specialization on voluntary management earnings forecasts. This paper uses the incidence of issuing voluntary management earnings forecasts, forecast specificity, forecast accuracy, and forecast conservatism to measure the quality of voluntary management earnings forecast. Based on the sample of 2009 S&P 500 companies spanning from 2000 to 2009, the results indicate that firms audited by industry specialist are more likely to issue earnings forecasts, and their forecasts are more specific. In addition, these forecasts tend to be more accurate. Taken together, the empirical evidence is consistent with the prediction that the auditor industry specialization is associated with voluntary management earnings forecasts; that is, auditor industry specialization helps to enhance the quality of voluntary management forecasts.

本研究將我國獨立專家可能發揮之功能分為能夠認證交易係公平且無弊端之「消極認證功能」及能積極預測綜效並為市場排除不具綜效交易之「積極認證功能」，並藉由分析代理成本與獨立專家選擇之關聯性，以及獨立專家自我選擇與併購後綜效之關聯性，實證探討我國獨立專家制度之運作概況及其功能。 研究結果發現，衡量代理成本之公司及交易特性變數中，負債比率較高、外部大股東持股比率較低、機構投資人持股比率較低、併購溢價較高、主併與被併公司相對規模較接近時，公司聘僱高聲譽獨立專家的可能性較高，支持我國獨立專家可能具有降低代理成本之消極認證功能之論點。積極認證功能方面，本研究發現，以併購金額市佔率衡量獨立專家聲譽時，高聲譽獨立專家簽發評價報告之併購案，併購後市場佔有率成長幅度較高，支持我國獨立專家可能具有積極認證功能之論點，但僅限於市場綜效部分。 / This study tests whether the negative certification function and positive certification function are important service performed by independent experts in the M&A transaction. It conducts an empirical investigation of the choice of independent experts and the synergy in the M&A transaction. The result demonstrates that when the debt ratio is high, the percentage of stock owned by institutional owners and external shareholders is low, the premium is high, and the size of acquirer and target is similar, acquirer tends to hire a more prestigious independent expert. It confirms that the negative certification function exists. In addition, we find that when the reputation (measured by market share) of independent experts is high, the market synergy in the M&A may be higher than others. It is because of that the independent experts tend to protect their reputation by choosing their clients rigorously. Therefore, the positive certification function is also confirmed.

現行《企業併購法》藉由獨立專家制度為少數股東之權益把關，但此制度存有一定問題，諸如會計師、律師、證券承銷商是否對相關產業有足夠了解或具備財務專業性、獨立性並未明文規範、由經營階層聘僱，可能無法獨立客觀為少數股東權益把關、未明定追究責任規範，股東無法直接以委任關係追究債務不履行責任、專家之功能角色僅在提供建議意見，欠缺其他相關權限。因為以上眾多之問題，此次《修正草案》參考美國判例及香港法規範，引進特別委員會制度。 　　特別委員會為美國公司治理法制下發展出來之產物，通常由獨立董事組成，故本文比較各國引進美國公司治理模式之規範與運作，藉由比較法上之適用點出我國引進獨立董事及功能性委員會後所存在之相關問題。各國引進特別委員會與獨立董事制度後之運作，牽涉到原先美國法下一元制模式、各國原先之公司治理模式及引進時法規所作之相應調整。惟我國《證券交易法》於引進美國獨立董事與審計委員會制度時，並未因地制宜規範，亦未一併引進幾種重要的功能性委員會或調整董事會之定位，導致配合二元並列制適用時產生諸多問題及監督權與經營權間之權限矛盾，而這些問題某程度上也牽涉到特別委員會制度之運作。 　　本文透過研究特別委員會於美國法及其他比較法上之角色與運作，再與我國法加以比較分析，但我國《修正草案》規範之特別委員會制度實際上與美國判例法發展出來之制度有極大落差。於美國實務運作之下，特別委員會並非強制之機關，其適用之功能，僅於董事具有利益衝突之情況下，藉由具有足夠談判權限之特別委員會代表公司與相對人交易，以降低事後追究責任之司法審查標準，藉以使董事及控制股東通過受任人義務之審查。而我國藉《修正草案》強制設置特別委員會，但漏未規範未設置之法律效果，未表明設置特別委員會對司法審查標準之影響，亦未將相關權限授予委員會。 　　進而，本文分析特別委員會於引進我國後之規範目的、角色定位與功能、權限規範、設置架構及相關問題。《修正草案》係以特別委員會作為一「中立客觀之機關」之角色以控管企業併購對價與程序之公平合理性，但法規僅使特別委員會審議獨立專家意見再提報董事會及股東會，並未賦予特別委員會對外積極談判併購條件、拒絕交易或積極尋覓其他可提供更好條件之併購對象之權，亦未明文規範未設置或設置卻存有瑕疵之法律效果，而無法給予公司經營階層足夠動機依法設置特別委員會。《修正草案》將特別委員會制度依公司是否設置審計委員會而劃分兩種不同之架構，因此依據原先審計委員會之規範，會使兩種架構之委員會具備不同之權限與效果。而《修正草案》與原先獨立專家制度之差異在於以「雙層架構」之方式藉由特別委員會聘任獨立專家，取代原本由董事會聘僱之專家意見，似是認為具利益衝突之董事會所聘僱之專家無法完全公平為全體股東考量，須由獨立董事或不具利害關係人組成之特別委員會聘任獨立專家，才會排除利益衝突之問題而為公司整體利益進行審酌。總之，本文欲藉由比較分析，探究目前《修正草案》之規範是否較原先獨立專家制度更佳而更能達成保障少數股東之效。 / According to the "Business Mergers and Acquisitions Act (the Act)", in order to protect the rights and interests of minority shareholders, the corporations are under an obligation to appoint the independent experts, to ensure the reasonableness and equity of mergers and acquisitions. However, there are some problems in this system as follows. First, the independent experts do not be required to have sufficient experiences of the relevant industry or financial expertise. Second, the Act does not specifically regulate the important condition of independence. Third, independent experts are appointed by the management, so they may not be independent and objective enough. Fourth, the shareholders cannot directly sue the independent experts for their dereliction of duty. Finally, the experts are limited to provide non-compulsory advices, but are lack of other relevant authrity. Because of those problems, the "Amended Draft of the Business Mergers and Acquisitions Act (the Amended Draft)", referring to the Common Law of United states and the regulations of Hong Kong, introduces the Special Committee system. 　　The Special Committees system is originated from the corporate governance legal system of the United States. They are usually composed of Independent Directors. By means of comparing the introduction and operation of American corporate governance model in other countries, this essay tries to point out some native problems relating to Independent Directors and Functional Committees in our country, which are introduced from the United States as well. Other countries adjusted the regulations and operation of Independent Directors and Functional Committees to tie in the original corporate governance system. On the contrary, our country merely amended the "Securities and Exchange Act" introducing Independent Directors and Audit Committee system, not re-orientated the Board of Directors nor introduced other important Functional Committees. It results in many conflictions and dilemmas between management power and supervisory authority. And those problems also influence the operation of the Special Committees. 　　By means of researching the operation of the Special Committee in the United States and other countries as well as comparing them with our country, this essay considers there is an enormous diversity between the Special Committee in the Amended Draft and the common law of the United States. In case of practical operation in the United States, the Special Committee is not an essential institution. When directors have conflict of interests, the Board of Directors can determine to organize the Special Committee and sufficiently entitle it to transact with the counterpart on behalf of the corporation. By doing so, the court would lower the standards of judicial review, the directors and controlling shareholders could get through the review of fiduciary duties. On the other hand, the Special Committee in the Amended Draft is an essential institution as soon as mergers and requisitions start going. However, the Amended Draft does not regulate the legal effect of violation. It does not show what the influence of setting up the Special Committee on the standards of judicial review is. It does not even authorize the Special Committee to handle relevant affairs. 　　Furthermore, this essay analyzes the purpose, function and role, authority, organization and related issues of the Special Committee in the Amended Draft. The Special Committee acts as a "neutral and objective institution" to make sure the reasonableness and equity of mergers and acquisitions. However, it is unable to negotiate the conditions of transaction with the counterpart, refuse the deal or look for another better counterpart. It is only entitled to make a report to the Board of Directors and shareholders after investigating the opinions from the Independent Experts. And because the Amended Draft has no binding effects of violation, the Board of Directors is less motivated to set up the Special Committee. According to the Amended Draft, the authority and effect of the Special Committee are separated into two kinds by whether there is an Audit Committee inside the corporation or not. In terms of the appointment of the Independent Experts, the difference between the Amended Draft and the Act is the double-layer structure. This design allows the Special Committee to appoint the Independent Experts in place of the Board of Directors. It seems that only when Independent Experts are appointed by the Special Committee consisting of Independent Directors or non-stakeholders could they eliminate the conflict of interests in the business transactions and guarantee the whole corporative interests. In conclusion, by means of comparison and analysis, this essay tries to figure out whether the Amended Draft is better and more efficient in protecting minority shareholders than the Act.

英國戲劇教育家Dorothy Heathcote在1970中葉發明了專家衣缽（Mantle of the Expert）教學策略，這是一種以社會角色為學習框架，整全系統性思考為基礎，引導學生認識世界，進而建構學生個人知識的方法，主張將戲劇視為學習模式發展出學習劇(drama for learning)。經過筆者由文獻的探究發現，過去對此方法的研究，多半專注在方法的功能性運作和效度的驗證上，卻缺乏的是以哲學的反思，去理解這個方法的背後成因。因此，本研究聚焦在這個基礎，以找出隱身在方法背後的思考與教育理念所產生的運作法則。為此，本研究方法採取溫和的詮釋學與默會致知理論，透過詮釋學的方法對蒐集的文獻進行理解、解釋與應用的檢證，以默會致知的理論與方法，向專家衣缽方法進行深究與開展。首先，本論文為Mantle of the Expert的中文譯名重新定義，在重啟文獻研究，修正過去譯名的模糊性，還原Heathcote命名的真實意義，將此名稱重譯為專家衣缽，強調其著重師徒傳承之意。據此，開展了專家衣缽教學模式的底層的運作系統－教育圖像、功能運作、支持的理論、教育美學（educational aesthetics）的定位。 在教育圖像的研究裡，本論文以師生互動模式為研究中心，建置了學生、教師的圖像，進而開顯出動態的師生互動模式，展現Heathcote的教育視野，視好的教學為動態而非靜態模式；在此教學法的功能運作的探究裡，發現Heathcote主張一種貼近人本來的學習模式－在社會中學習，故此，專家衣缽必定在教師引導和學生一起建置的社會狀態下進行致知；在方法的背後支持的理論體系裡，發現了五種理論支撐：Polanyi的默會理論與個人知識；Vygotsky的社會認知發展理論；Goffman的擬劇論、角色框架理論；Hall的文化理論裡的基礎訊息系統；Brecht的社會傾向的疏離劇場的形式與內容。承上述之研究，本論文發現了專家衣缽的真正目的在優質教育，而不只是戲劇藝術教育，Heathcote關注的是教育的普遍性，而非特殊性，因此，專家衣缽呈現出這樣的特質：一、「專家衣缽」典範是一種以創造來引導學習的教學模式；二、「專家衣缽」典範以「角色」（role）作為學習框架；三、專家衣缽典範定位於教育美學的範疇；四、以內容中心玩出能力。本研究企圖以這樣的深究，了解隱身此方法背後的複合式的內容與深層結構，讓專家衣缽這個教學典範成為可以理解與把握的方法，不再神秘。 / Dorothy Heathcote, a British drama educationist, invented “Mantle of the Expert”, an instructional strategy, in the mid-1970s. This is a method based on holistic systematic thinking. It guides students to comprehend the world, and helps construct students’ personal knowledge. She saw drama as a learning model (drama for learning). From the author’s exploration into the literatures, it was found that previous researches focused mostly on the functional operation and verification of its validity of this method, and is lacking in the understanding for the origin of this method with philosophical reflections. Therefore, this dissertation focused on the basis of the method, and tried to find out the thinking behind it and the principles of operation stemmed from her ideas of education. Thus, the research adopted the theories of moderate hermeneutics and tacit knowing, tried to comprehend, explain and apply the literatures collected in a hermeneutic way, and furtherer explored and developed this strategy though the theory and method of tacit knowing. Firstly, the dissertation redefined the Chinese translation of “Mantle of the Expert”. Then it restarted researches on the literatures, resolved the ambiguity of previous translation, and restored the real meaning behind the name given by Heathcote. “Mantle of the Expert” is re-translated as “專家衣缽” to focus on its emphasis on the inheritance between teachers and students. As a result, the operative systems under “Mantle of the Expert”—education-picture, functional operations, supporting theories, and its position in educational aesthetics—were revealed. In the aspect of education-picture, the dissertation took the interactions between teachers and students as the center for research, established the pictures of students and teachers, and revealed dynamic teacher-student interactions. Heathcote’s perspective on education, which sees good instruction as more dynamic than static, was revealed. In exploring the functional operations, it was found that Heathcote suggested a model that is close to the way men to learn—learning in the society. Therefore, in “Mantle of the Expert”, knowing must be acquired in a social situation constructed by students with guidance from the teacher. As to the supporting theoretical systems, five theories were found: Polanyi’s Tacit Theory and Personal Knowledge by Polanyi; Vygotsky’s theory of social cognitive development; Goffman’s Dramaturgical Theory and Role Distance Theory; Hall’s Primary Message Systems in his cultural theory; forms and contents from Brecht’s Theater of Estrangement. From researches mentioned above, the essay found that the real purpose of “Mantle of the Expert” is for quality education, rather than education of dramatic art. She focused on universality of education instead of particularity. Therefore, these qualities are shown in this strategy: First, the paradigm of “Mantle of the Expert” is an instructional model that guides learning through creation; Second, the paradigm of “Mantle of the Expert” uses “role” as the frame for learning; Third, the paradigm of “Mantle of the Expert” is positioned in the realm of aesthetics of education; Fourth, abilities are developed through content-centered playing. With this in-depth exploration, this dissertation tried to understand the complex contents and deep structures hidden behind this method, and made this instructional paradigm an understandable and applicable method that will no longer be mysterious.

本論文說明金融檢查與調查之法律依據，特別是依照金融監督管理委員會組織法第5條，金融監督管理委員會得辦理金融檢查，且擁有準調查權。本論文分析金融監理機關於刑事訴訟之角色與現況，分別就金檢報告與調查結果作為犯罪證據、臺灣證券交易所股份有限公司與財團法人中華民國證券櫃檯買賣中心之交易分析意見書作為犯罪證據；金融監理機關人員為一般證人及金融監理機關就一般業務資料、法規及作業方式疑義函覆等類型，蒐集司法判決實務資料。 本論文說明不自證己罪原則的適用範圍，應視類型提前至金融檢查程序的取證時點，對於人民權益的保障方屬適當，故為保障當事人程序權，可比照期貨交易法第99條第2項之立法，當人民被主管機關要求親自說明時，得選任律師、會計師或其他依法得為辯護之人到場，以落實程序正義。 本論文亦討論專家證人，在我國司法實務，目前並未明確禁止專家證人，但實務判決認為我國鑑定人即等於專家證人，故並無引進之必要。然而，目前鑑定制度並未同意由當事人私請鑑定，且鑑定人之品質仍有落差，因此專家證人之概念仍有引進之必要，由於金融案件的專業性，可比照性侵害犯罪防治法第16條之1明確立法，引進專家證人制度。 本論文認為於我國司法實務可以採納美國法上驗真法則之標準，先由檢察官與自訴代理人證明證據係真實；再引進最佳證據法則，要求當事人就物證或書證提出原本，而非一昧採納金融監理機關所作成之報告或書函資料，而應盡可能調取報告或書函作成之依據及原始資料內容，以落實直接審理原則，並透過證據的提出，使被告及其辯護人可以對之詰問。 我國可參考德國「不得拒絕行政程序之陳述，但禁止運用於刑事追訴」之立法方式，其所得之證據原則上僅限於原行政目的使用，若需運用於刑事程序上之證據，可以參採英國立法例需由當事人或其代表提出方得於刑事庭使用，以確保人民不自證己罪權利之保障。

若盈餘資訊之時效性具有不對稱的特性 – 會計資訊認列壞消息的速度較認列好消息的速度更為及時，則會計實務將此稱之為具穩健原則特性之盈餘屬性。本研究檢視我國盈餘的穩健程度，以及就審計功能的角度而言，我國盈餘穩健程度的影響因素，主要發現如下：首先，我國早期的會計盈餘並不具備穩健原則的特性，但是近期的會計盈餘則已經具備穩健原則的特性。換言之，就穩健特性而言，我國的財務報告品質的確有明顯的進步。其次，就審計功能的角度而言，本研究未能發現會計師的品牌聲譽對盈餘穩健程度有具體增額影響的證據。第三，本研究發現產業專家對盈餘穩健程度有正面影響的證據，其中經由進一步的分析，本研究發現，同時為產業專家會計師事務所與產業專家合夥會計師簽證的客戶，其盈餘的穩健程度最高。但是，單獨僅為產業專家會計師事務所，或僅為產業專家合夥會計師所簽證的客戶，其盈餘數字的穩健程度，與一般既非產業專家會計師事務所且並非產業專家合夥會計師簽證客戶的盈餘穩健程度，其間的差異並不明顯。第四，若追蹤至會計師事務所，查核的最終年度，對會計盈餘具有增額的穩健影響。然而，在相同會計師事務所內的會計師更換而產生的最後一年任期，則對盈餘的增額穩健程度並無顯著的影響。最後，無論係早期或近期，若客戶重要性係追蹤至會計師事務所的層級，本研究完全未能發現客戶重要性對於盈餘的穩健程度有負面影響的證據。但是，若客戶重要性係追蹤至合夥會計師的層級，本研究發現，就早期而言，客戶重要性對於盈餘穩健程度的確有不利影響的證據；但是，若就國近期的資料而言，則客戶重要性對於盈餘穩健特性之影響，僅為方向上的負面影響，未能達傳統的顯著水準。

本研究主要目的在探究專家與新手教師在班級經營知識結構上的差異情形；以及瞭解教師背景變項對教師的班級經營知識結構與班級經營效能的影響；並試圖建構評量教師知識結構的有效工具。 　　本研究以台中縣國民中學為抽樣範圍，採立意抽樣共得專家教師樣本35名及新手教師樣本39名。研究工具共計二項，一項為研究者自編的「班級經營口試題目歸類表」，由受試者進行班級經營口試題目分類，將分類結果以Schvaneveldt及其同事（1990）所研發的路徑搜尋法（Pathfinder）進行班級經營知識結構分析，可得到班級經營知識結構三項量化指數：PRX指數、PFC指數、GTD指數；另一項研究工具則為陳木金(2004)所編製的「教室管理效能量表」，由受試者進行班級經營效能評量，可得到班級經營效能的得分。以上所得資料再以描述統計、獨立樣本t檢定、單因子變異數分析、積差相關、淨相關等統計方法進行資料分析。根據資料分析，本研究結果如下： 一、在教師背景變項中，不同導師年資的教師在班級經營知識結構與班級經營　　效能上達顯著性的差異。 二、專家與新手教師在班級經營知識結構的三項量化指數（PRX、PFC、GTD）　　上達顯著性的差異。 三、專家與新手教師在班級經營效能上達顯著性的差異。 四、路徑搜尋法對專家與新手教師具有區別效力。 五、專家比新手教師的知識結構圖（PFNET）更趨近參照結構。 六、班級經營知識結構的三項量化指數（PRX、PFC、GTD）與班級經營效能皆　　達顯著性的相關，其中以PRX指數關係最密切。 　　最後，本研究根據研究結果提出各項建議，以供教學實務上及未來研究參考。 關鍵詞：專家教師、新手教師、班級經營、知識結構、口試題目、路徑搜尋法

在人們的日常生活中，推薦是很普遍的一種社會行為，它使人們不必親自去體驗所有的事物，可透過別人的經驗來得知一件事情或商品的好或壞。隨著科技的快速發展與網際網路的普及，電子商務已逐漸的融入社會，成為人類生活中不可或缺的一部分。然而在網路上過量的資訊，使得個人在資訊的使用與搜尋上面臨極大的挑戰，更加刺激了對於推薦資訊的需求，因此許多推薦技術相繼提出，推薦系統也應運而生，不僅使得推薦的範圍擴大了，推薦的型態也更為豐富多元；同時，在近年電子商務的發展中，對於個人化與顧客導向服務的愈益重視，使得推薦系統逐漸成為一種必要的線上服務。 在眾多的推薦技術之中，協同過濾推薦方法是最成功且最常被採用的推薦技術之一，許多台灣的拍賣平台上也都有採用類似概念的推薦系統，像是Yahoo!拍賣、露天拍賣上的評價機制均屬此類。然而，現行的拍賣評價機制都沒有採用社會網路的技術，本研究希望透過協同過濾與社會網路的結合，讓評價機制更趨於完備。 本研究以台灣最大的拍賣網站Yahoo!為例，蒐集了44萬筆交易記錄，並以推薦網(ReferralWeb)系統的矩陣方法為基礎，找出人與商品的關係、商品與類別的關係、人與人的關係，建立起一個社會網路，讓使用者可查詢特定領域的專家，並與之交易。除此之外，也可直接詢問專家關於商品的資訊或購買技巧。透過這樣的機制，希望能降低消費者在購買商品時所產生的交易糾紛，讓人們在網路上的購物體驗能變得更好。 / Nowadays, recommendation is a common social behavior between people. People can evaluate things or commodities from others’ experience and opinions instead of their own experiences. Along with the development of technology and Internet today, E-commerce has become an indispensable part of human life. However, due to the overloaded information, people face a fantastic challenge when accessing and searching on the Internet. Therefore, many methods of recommendation were proposed, and systems of recommendation are to come with the tide of fashion. In addition, the development of E-commerce emphasized on personalization and customer-oriented services more in recent years, which make recommendation system becomes a necessary on-line service gradually. Collaborative Filtering is the most successful and adopted one in numerous recommendation methods. There are many auction platforms in Taiwan also use recommendation systems, such like "Yahoo Auction", "Ruten Auction", etc. However, the previous mentioned recommendation mechanisms haven’t used Social Network technology; this study will propose an recommendation system which combines Collaborative Filtering and Social Network technology. This research collects 440,000 transaction data from the Yahoo auction platform, which is the biggest auction website in Taiwan. Based on the matrix method of ReferralWeb system(Shah, 1997), this research would like to build up the matrix of relationships between Person-Commodity, Commodity-Category, and Person-Person. Based on the three matrixes, finally builds up a Social Network. In the Social Network, users can enquire experts refer to the specific category of commodity, and then refer to the shops which the experts like or directly ask them the commodity information and purchase skill. Relying on the mechanism proposed by this research, our goals are to reduce the transaction disputes arising from consumers purchase commodities, and to let people have better experiences in on-line shopping.

面臨半結構化及非結構化的決策問題，通常需要結合專家的知識、配合大量資料的處理及進行適當的模式運算，方能解決此類問題；人力資源管理所面臨的各種問題如：人力規畫、績效評估、教育訓練…等問題，亦屬於半結構及非結構的問題；因此，單一的電腦資訊系統如：管理資訊系統、決策動搖系統及專家系統，是無法有效處理此類問題；所以，整合資料、知識及模式的專家決策支援系統才是解決人力資源管理所面對問題的有效之道。 　　系統發展層次架構法，將整個系統發展過程區分成三個層次；應用層、概念層及實體層，而在此三層次之間透過邏輯對映及實體對映，以確保各層次之獨立性。在應用層中，利用超媒體方法中之節點-鏈結模式，表現出人力資源管理中相關之資料、知識、模式、畫面及介面之關係；在概念層中則利用物件導向方法,利用物件導向中之繼承、組合及參考關係，將應用層中之資料、知識、模式、畫面及介面歸納成各種物件類別，藉以產生人力資源管理超媒體專家決策支援系統之物件導向概念模式圖；在實體層中則利用軟體整合方式，將資料庫軟體、知識庫軟體、模式庫軟體及介面製作軟體整合在一起，以完成人力資源管理超媒體專家決策支援系統之實體建置及設計。 　　因此，在人的價值日益提高，人力資源管理的重要性亦相對提昇之下，使用傳統資訊系統已不足以解決人力資源管理之問題；唯有利用整合性專家決策支援系統之觀念架構配合系統發展層次架構法所發展之人力資源管理超媒體專家決策支援系統，才能解決目前人力資源管理資訊系統所面臨的困難；所以，本研究之目的即在探討人力資源管理超媒體專家決策支援系統之管理功能、整合架構、模式方法、發展流程與作業環境，以引導系統的開發、使用及管理，並且提出一個處理績效評估之原型系統以資驗證。

近年來由於國內經濟之持續成長，證券市場的交易也日益活絡，因此藉著在證券市場發行證券的方式來籌措資金，以便從事大規模經營的公司家數也越來越多。隨著股票上市申請案件的增加，證交所上市部負責股票上市案件審查人員的升遷、調職及離職，精通審查程序的證券專家便相對的稀少。為加速申請案件之審查、保留證券專家的工作經驗與知識、及訓練新進人員，發展專家系統是值得一試的措施。 在人工智慧領域中，專家系統技術已成為由實驗理論進入商品化的一種技術，為人工智慧技術中較為成熟的一環。國外已經有不少成功的應用專家系統實例，國內各單位目前對於人工智慧的研究，也多半集中在專家系統的開發上。然而，擷取領域專家的知識及經驗，並由這些知識及經驗架構而成的知識庫，是專家系統的主體。因此，本研究目的有二：一、收集相關資料，整理出在股票上市案件審查程序上的知識與經驗，並以恰當的知識表示法轉換成電腦程式。二、利用GoldWorks Ⅲ在個人電腦上設計一個專家系統的雛型系。 本研究已經運用專家系統建構工具GoldWorks Ⅲ建構完成輔助股票上市案件審查的專家系統雛型，本雛型系統包含了兩大子系統：(1)分類子系統，(2)審查準則子系統。經由本研究之探討及系統實際設計，可得以下結論：ぇ經系統評估的結果發現，將專家系統之觀念與技術應用在輔助股票上市案件審查過程上是可行的；え將股票上市案件審查所需的專業知識及經驗予以形式化後，並以規則基礎知識表示法設計成知識庫，保存在電腦系統中。因此，如果審查人員都在系統的引導之下作出合理的判斷，當能提高股票上市案件審查判斷結果的一致性。(3)透過本研究專家系統雛型之執行及解釋，使得經過適當訓練的非專家，亦能享受專家的知識及經驗，亦可藉以輔助股票上市案件審查專業人才的培訓。(4)使用專家系統建構工具設計系統雛 型，能快速的在短期間內建立一個雛型系統，應該是未來應用的主流。