多媒體編輯工具(Authoring Tools)是一種整合各式多媒體元件於一體，並賦於多媒體節目分枝(branching)、循環(looping)、等瀏覽路徑(navagational path)，進而使得其具有真正的交談性功能之工具。然而現今多媒體編輯工具在必須取用大量資料時，卻往往缺乏與資料庫系統做有效的連結。本研究的目的便在於探討多媒體編輯工具與資料庫連結介面之課題，就不同特性之多媒體編輯工具的功能特性與資料庫連結介面的查詢能力加以探討，並開發一雛形系統以驗證其與資料庫連結之查詢介面與資料擷取之功能，最後並就連結架構與多媒體編輯工具的特性作一比較。 　　在本研究中選定Microsoft所提出的開放性資料庫連結(ODBC: Open Data Connectivity)為連結架構，並以時間軸介面式(Time1ine-based)的Director 4.0 for Windows作為製作雛形系統的多媒體編輯工具，利用Windows環境的ODBC驅動程式透過SQL指令存取Foxpro資料庫中的資料，就查詢介面之設計方式加以探討，並經由實做的過程瞭解以ODBC架構連結資料庫方式的優缺點與可能發生之問題。 　　根據雛形系統的實做過程，ODBC確實能提供一個開放式的共同應用程式介面，在載入不同的資料庫驅動程式後，藉著傳入的SQL命令及相關參數使多媒體編輯工具達到擷取資料庫資源的目的，然而ODBC本身與多媒體編輯系統的結合也需考量執行速度與網路資料等諸多問題；另一方面，隨著多媒體編輯工具功能上的差異，對於設計其與資料庫的交談式連結介面也會產生相當的影響。

財政部證管會為促進國內證券市場國際化及自由化並便利國內企業至國外 籌募資金，於民國八十一年四月十五日公佈實施「上市發行公司參與發行 海外存託憑證審核要點」，以鼓勵我國證券發行人或持有人發行海外存託 憑證(GDR)。迄今已有中鋼、亞泥、統一、嘉泥、東雲與台揚等上市公司 完成發行，而大眾電腦與信益陶瓷也通過證管會的審核，正在等待時機發 行。除此之外，更有其他的上市公司，如：東鋼、燁隆、華榮電線電纜及 和成等公司，也搶搭海外存託憑證的發行列車。既然GDR已繼海外可轉換 公司債而成為國內上市公司海外籌資的重要金融工具，因此有必要對GDR 的本質做個通盤性的瞭解。除了探討GDR發行後的折溢價情形外，由於GDR 是在海外市場交易且以美元計價，故GDR對國內重大事件的價格行為反應 以及新台幣匯率的變動對GDR報酬率的影響為何，亦是本研究的重點。根 據資料蒐集的可行性，本研究以中鋼、亞泥、統一及嘉泥等四家公司為樣 本，以簡單迴歸及事件研究法來進行實證研究，得到以下的發現： 1：海 外存託憑證的價格總是處在不均衡的狀態，若可進行套利，則海外存託憑 證與其表彰股票的價值終將相等，而達到均衡。但對於台灣上市公司所發 行的海外存託憑證而言，由於法令的限制，使得海外存託憑證的溢價期間 比折價的期間還要長。 2：新台幣的匯率效果對於海外存託憑證的報酬率 有影響。 3：台灣發行之海外存託憑證其價格行為反應與表彰股票的反應 有異。之所以會有上述的發現，本研究認為除了法令的限制外，國內上市 公司所發行GDR的歷史不算長，故海外投資人對台灣之GDR還很陌生。此外 ，區隔的金融市場造成資訊傳遞上的障礙以及海外投資人對資訊重視的程 度與國內投資人有別，亦為可能的解釋。

因應資訊化作業，大型企業組織透過企業資源規劃系統來整合組織內部與外部的資訊，以促進各種不同的商業功能間資訊的流動與交換。企業資源規劃系統中的主要模組包括商業流程管理。傳統商業流程管理著重在商業處理的自動化。先進的商業流程管理整合了流程邏輯與商業邏輯的功能，以有助於商業策略的規劃。商業流程管理的生命週期包括流程設計、系統配置、流程啟動、診斷四個階段。現有的研究多集中在前三個階段，較少與診斷有關的研究。本篇論文針對商業流程管理系統，研發系統發生錯誤時的診斷工具。本論文提出了診斷模型。此模型由使用者反應的問題中，定義錯誤類別、歸納使用者外部資訊，由商業規則和資料庫綱要中參考整合限制，並對應到系統的內部資訊。我們也開發了追蹤工具，追蹤錯誤可能的發生點，並依不同類別進行問題偵錯。除了針對本身的工作流程中的活動，也對前後的活動進行搜尋，以縮小錯誤偵測的範圍，協助資訊人員有效率排除錯誤。本論文根據一家電子公司的商業流程管理系統的個案研究，顯示我們所提出的診斷模型與追蹤工具有助於問題的偵錯。 關鍵字: 商業流程管理、診斷工具、商業邏輯 / An Enterprise Resource Panning (ERP) system integrates internal and external information andfacilitates the flow of information between all business functions inside and outside an organization. One of the main components of an ERP is the Business Process Management (BPM). Traditional BPM focues on the automation of business processes while advanced BPM has been extended to integrate with process logics and business logics for business strategy. The life cycle of a BPM system consists of process design, system configuration process enactment and diagnosis phases.Much research has been done on the first three phases. Little attension has been paid to the diagnosis phase. This thesis focuses on the design and implementation of a diagnosis tool for BPM systems. We propose a diagnosis model to represent the external and internal view of an error event. This diagnosis model is helpful for the troibleshouting to capture the status of an error event. Moreover, a bug tracer system is devlopement based on the proposed diagnosis model to diagnose the problem of workflow activities, and also trace before and after activities in the workflow, narrow the scope of error detection. Case studies from an electronic company demonstrate that the proposed diagnosis model and the tracer tool are helpful for troubleshooting. Keywords: Business Process Management, Diagnosis Tool, Business Logic

根據美國生技產業協會（Biotechnology Industry Organization, BIO）的資料顯示，純研發型的生技公司難以取得投資資金，且投資者對公司的現金部位益發看重。而我國的台灣經濟研究院調查也指出國內生技廠商在研發階段所面臨到的重大困難是「資金取得不易」，這些正反應出國內外投資者對生技產業特殊性的疑慮，進而不願意投入大量資金。 為解決國內生技研發型公司資金不足之問題，本論文分析了美國生技公司籌資狀況及常使用之工具，並考量台灣生技產業所面臨之整體環境，為國內生技企業建立了具實用價值的特殊籌資工具及發行模式，以滿足不同的籌資需求及降低投資者的風險。而為驗證此一籌資工具之可行性，本論文也挑選國內一家生技研發型公司，以其業務及財務現況，進行特殊籌資工具之定價，並提供發行前後應注意之相關事項。 / According to the research report from BIO（Biotechnology Industry Organization）, it is hard for research-based biotech companies to get financing and investors are more concerned about whether the company has enough cash or not .The same result can be found in the investigation of Taiwan Institute of Economic Research（TIER）.They find out the research-based biotech companies in Taiwan encounter one difficult problem - hard to get enough money to support their R&D .All these facts just reflect the special characteristics of biotech industry and the investment trend among biotech field. The goal of this thesis is to resolve the financing problem faced by the research-based biotech companies in Taiwan, so we analyze how American biotech companies get enough financing to support their R&D, and then, construct the special financing tool for the research-based biotech companies under the economical situation in Taiwan, in order to fulfill the needs of biotech companies and reduce the investment risk. In this thesis, we use a case study to verify the pricing model of special financing tool and propose some material facts should be resolved when stocks issuing.

收視率對當代電視新聞的影響，是國內外傳播學者關切的議題之一，尤其以台灣的媒體生態而言，僅有一家收視率調查公司，所提供的收視率數據遭到挑戰，學者憂心新聞媒體為商業服務，恐將對新聞發展帶來不利的影響。 新聞組織需要一項評估的工具，「收視率」既然如此受到質疑，為何長期以來一直找不到收視率以外的機制足以取代？也就是說，如果要找到一項得以取代收視率的機制，外界必須先了解收視率如何在當代媒體機構中被使用，它與新聞組織到底存在什麼樣的共生狀態，過去外界透過短暫觀察與訪談，便對新聞室運作與收視率的關連下了評論，從實務經驗來看，並不認為其知其所以然。本研究將從實際新聞室的運作，對於收視率在新聞室中的流動，提供最直接的證據。 本研究將以電視編輯的對話分析，輔以資深人員訪談，解構收視率在新聞室中的工具性；繼之從傅柯的權力系譜學下，觀察新聞組織如何披著收視率的外衣，馴服新聞編輯，反之，新聞編輯如何透過權力的流動，利用收視率對組織進行反制。提供最實際的場域證據，展現新聞室與收視率的日常活動經驗，讓外界得以了解，並正視兩者之間的緊密聯繫，對未來提出改變收視型態建議時，能更臻成效。 關鍵詞：收視率、新聞編輯、工具性、傅柯、權力。 / The influence of TV rating cause to news organizations was a topic that gains most focus of the scholars in mass-communication era. Especially in Taiwan, there is only one institution provides such statistics, therefore the authenticity of these statistics has been widely quest about. Scholars also shown their worry about that the commercially development of news organizations will lead them heading to the iceberg. Indeed, News organizations need a tool to evaluate the effects of their programs to the audience. Even through TV rating has been queried by scholars, why the tool still irreplaceable? There must be something that deep inside between TV rating and news organizations that haven’t been noticed. To break into this connection, we must first realized that TV rating already been symbiosis with news organizations. And clear-out how the tool been used inside news organizations. For the time being, scholars have been reviewing such relation from outsider point of view and made the conclusion based on such basis. From which, we think is just skin-deep. In this study, we will provide evidences from inside the news room. This thesis is based on analyze of the communications between editors. Together with interviews of senior news producers, we try to assay the tool phenomenology of TV rating inside the news room. Further we observe how news organizations use rating to discipline news editors under the theory of genealogy of power form Michael Foucault. In contrary, how editors resist news organizations through floating power of rating. From such study we can clearly identified the reality of close connection between TV rating and news room. And then we could have more valid suggestions about replacing TV rating in the future. Keywords: TV rating, news editors, tool phenomenology, Foucault, power

統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.

海關一向在我國整體經貿發展中扮演重要的角色，近年來，為因應快遞業務、國際物流中心的崛起等國際貿易型態的轉變，正逐步引進新的經營理念，推動業者自主管理，並於貨物通關流程中引進風險管理理念；自1995年全面實施海空運貨物通關自動化以來，通關流程中各作業點均已納入自動化範疇，但因現行資訊系統只適合在系統規範的模式下提供資訊，難以依據不同的決策需求靈活、隨意組合查詢條件，迅速產生所需資訊，亦無法提供多樣性的趨勢資訊供決策階層運用。 商業智慧系統的出現，就是利用企業在日常經營過程中搜集的大量資料，將它們轉化為資訊和知識，提供決策階層使用；本研究針對海關決策分析資訊需求進行商業智慧應用設計，並探討前述科技對提升資訊作業與展示效益的可能改善，以及分析性資料的方便取得對管理面及決策的支援程度。 經由本研究獲得以下結論：應用商業智慧，資訊系統可依據需求適時提供正確資訊，提升資訊作業之效益；應用於電子通關作業，因多維度分析資料的方便取得，能迅速掌握決定通關方式的相關因素，可提升通關作業效益，此外，亦能藉由相關分析資訊的輔助，提升海關行政管理效能。 / Customs service has been playing an important role in the country’s trade development. In the past years, to respond to the emerging of the express business and global logistics, the Customs is introducing new concept into its operation including promoting autonomous management and adopting the principle of risk management in deciding how goods are cleared through Customs. Although the automated cargo clearance system, which was implemented in 1995, has covered all the cargo clearance procedures, it can only provide information in a predefined specification. Being a transaction system, it can hardly meet the decision-making requirements which often contain flexible query conditions, not to mention providing a wide variety of trend information to the top executives. Business Intelligence System can integrate data gathering from daily business operation and transform them into information and knowledge for decision making. By designing a Business Intelligence application according to Customs decision analysis requirements, this study explore how Customs can benefit from this technology in information management and information presentation as well as the effect of easy access to analytical information on Customs administration and decision making. The study reaches the conclusion that, by adopting Business Intelligence, information system can easily deliver the right thing to the right person at the right time. Customs clearance efficiency can be enhanced as well because Business Intelligence facilitate multi-dimensional analysis on factors related to ways of clearance. In addition, with the help of analytical information, Customs can also raise its efficiency in administration.

隨著金融自由化與全球化的發展趨勢，國與國間的經濟關係日益密切，台灣能否持續提昇在全球經濟的既有地位，更攸關未來的生存發展。尤其目前台灣與世界各國經貿往來關係處於既合作又競爭的局面，因此，未來在維持國內經濟金融穩定與提昇國家競爭力等方面，中央銀行都將扮演關鍵的角色。 本研究係採用1998～2005年間的時間序列月資料，以計量方法中的有限時間落差分配（Finite Distributed Lag, FDL）模型，推估法定準備率、重貼現率、擔保放款融通利率及短期融通利率等四項主要貨幣政策工具的反應函數，以瞭解台灣貨幣政策在制定時重要的考量因素。而且，有別於目前既有的相關文獻，本研究於實證模型中加入選舉變數與政黨輪替變數，以探討首次政黨輪替前後，選舉因素是否會對台灣貨幣政策造成影響。 研究結果顯示，台灣貨幣政策在制定時所考量的因素，分別就四項主要貨幣政策工具的反應函數而言，中央銀行採取降低法定準備率的寬鬆貨幣政策，主要係為達成促進經濟成長、維持物價穩定、降低失業率及維持匯率動態穩定等四項目標與因應貨幣實際需求；中央銀行採用降低重貼現率與擔保放款融通利率的寬鬆貨幣政策，主要係為達成維持匯率動態穩定的目標與因應貨幣實際需求；中央銀行採用降低短期融通利率的寬鬆貨幣政策，主要係為達成維持物價穩定、降低失業率及平衡國際收支等三項目標與因應貨幣實際需求。 　　此外，關於選舉變數與政黨輪替變數，對法定準備率、重貼現率、擔保放款融通利率及短期融通利率四項台灣主要貨幣政策工具的影響，均呈現不顯著的結果。足以證明在首次政黨輪替前後，台灣中央銀行在制定貨幣政策時，並不會受到選舉因素或政黨輪替因素的影響；亦獲致支持台灣中央銀行係在政治中立的基礎上，擬定與執行貨幣政策的結論。因此，針對媒體評述，台灣每逢重要選舉，執政黨偏好選前採用擴張性經濟政策，提升總體經濟表現，以贏得選舉，因而貨幣政策很有可能受到選舉因素的影響，但在對照本研究實證結果後，證明該項說法並不正確。 綜上所述，依據本研究實證結果發現，台灣中央銀行主要貨幣政策工具與貨幣政策最終目標的關係，不但符合理論面的要求，且在統計上亦多屬顯著，即中央銀行執行貨幣政策的目的係為實現其最終目標。

行動應用程式App開發時相當注重於使用者體驗。利用原型進行測試以收集使用者回饋，根據回饋改善原型再進行原型測試，此過程稱之為Iterative Design Process。本研究從前測與訪談中得知設計師偏好使用線稿式的設計手法做出紙面原型，經過數次上述的循環後再轉換成互動式原型；在反覆設計/重構原型與進行使用者測試的過程中，累積了許多的資料需要被記錄與分析，但目前尚未有服務能支援Iterative Design Process中各個階段的需求。 本研究提出了一套能加快設計流程的線稿式原型設計工具「Xketch」。在原型設計階段，設計師可透過繪製筆畫指令的方式生成元件與設定頁面、元件間的互動行為；當原型設計完成後可以直接發佈給受測者。在原型測試階段時，系統會同步記錄受測者的操作過程與think-aloud口述資料。最後，將收集到資料透過時間軸介面重現以協助團隊分析與討論。本研究認為Xketch能有效幫助行動應用程式App的開發過程，加速Iterative Design Process的循環。 第一版Xketch的開發目的著重於原型設計階段，設計師可利用筆畫指令生成對應的元件與互動行為，並透過Storyboard設定與檢視原型的使用流程。受測者認為Xketch整體的操作簡易、容易學習，也相當認同使用線稿圖案作為筆畫指令的概念，並認為Xketch能有效幫助設計師快速製作出互動式原型。最後，本研究將分析受測者操作記錄並搭配訪談回饋總結Xketch的實驗結果與討論，探討未來Xketch在原型設計的改善方向。 / Iterative Design Process plays a great role for developing mobile applications with great user experience. Designers create prototypes to collect user feedback and use those feedbacks to improve designs and prototypes for further iterations and testings. From our initial studies, we found out designers tend to use sketch based paper prototypes as their initial prototyping method. Designers go through rounds of paper prototyping, testing and iterations, before moving on to create digital interactive prototypes. During this process, there are a lot of information needs to be recorded and analyzed for the iteration loop. However, no integrated service yet can streamlined designers’ process of creating prototypes, recording testing sessions, and analyzing results. We developed “Xketch”, a sketch-based mobile application development tool for iterative designs and testings. First, designers can use the sketching interface on Xketch to rapidly prototype UI modules and interactions. Designers then can distribute the prototypes through Xketch to testers. During testing sessions, Xketch’s testing environment will record user behavior data and think aloud audios. At last, the collected data will be presented on Xketch’s timeline interface for feedback analysis. We envision Xketch to streamline and optimize the iterative design process when designers design mobile applications. The first version of Xketch contains major features for the prototyping phase. Designers can use simple sketching gestures to generate corresponding on-screen UI modules, and configure interactions of those components. Moreover, designers can also create and review interaction flows through storyboard settings. From our testing for Xketch, participants indicate that Xkecth is easy to use and learn. They also found the concept of using sketching gestures to generate on-screen UI module intuitive. Overall, participants think that Xketch can help them create prototype rapidly and intuitively. To improve for Xketch, we recorded participants’ usage behavior and accompanied with user interviews to give us a holistic view on the future iterative direction for Xketch.

如何永續發展已成為人類面臨的重大議題，依據先進國外之經驗，透過智慧電網之相關技術，可以有效的提升能源效率與達成節能減碳之目的。在國外建置智慧電網的過程中，往往從先進讀表基礎建設(Advanced Metering Infrastructure, AMI)切入，AMI對往後智慧電網的延伸發展有很大的影響。 因此，本研究旨在探討我國未來發展AMI創新政策之關鍵因素和其優先排序。首先藉由蒐集次級資料瞭解主要先進國家的AMI相關發展經驗，以及目前我國AMI的發展現況，再透過文獻探討國家創新政策，並以Rothwell &Zegveld之國家創新政策理論作為基礎架構，建立層級結構，運用模糊層級分析法(Fuzzy Analytic Hierarchy Process, FAHP )，針對國內AMI之相關產官學人員進行專家問卷調查，並整理出各項政策因素的權重排序，求出影響台灣發展AMI之創新政策關鍵因素。 從本研究實證結果顯示主層級之三項政策構面中相對權重最重的是「環境面」，在次層級十二項政策工具中，「公共服務」、「資訊服務」、「法規管制」的相對總權重最重，其為目前台灣發展AMI創新政策中最急需政府優先考量的關鍵因素。 / The sustainable development has become major issue for human. According to the experience of foreign advanced countries, it can achieve the purpose effectively of improving energy efficiency and reducing carbon emissions through the related technologies of smart grid. In the process of building smart grid abroad, it often cuts into the Advanced Metering Infrastructure (AMI). AMI has a great influence on the future extending development of the smart grid. Therefore, the study explores the key factors and precedence of AMI innovation policy in future development of our country. First, understanding the relative development experience of AMI in major advanced countries through collecting the secondary data and the current development situation of AMI in our country. Second, exploring country innovation policy through literature review, and taking theory of Rothwell & Zegveld as infrastructure to build up hierarchical structure, and using FAHP (Fuzzy Analytic Hierarchy Process) method to conduct experts survey for relative persons of industry - government - academy of domestic AMI. Then, collating the sort weights for various policy factors. Finally, finding out key factors that affect development of Taiwan’s AMI innovation policy. From the empirical results of the research shows that the most important relative weights in three main policy dimensions of the hierarchy is the “environmental surface”. The relative total weights of “public service”, “information service” ,“regulation control” and “political strategic policies” are the highest among twelve policies. They are key factor of most urgent priority for government to consider among developing AMI innovation policies in current Taiwan.