財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。 　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。 / Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

跨國間的政策學習與政策移轉有逐漸增加的趨勢，但國內的相關研究仍在發展階段，本文以Rose的政策學習及Dolowitz與Marsh的政策移轉為理論架構，並以行政院勞委會2001年推出的永續就業希望工程為研究個案，以深入訪談法訪問當時參與政策規劃的三位學者顧問與兩位幕僚，探討國內參考國外經驗的政策設計過程，並分析勞委會參考歐盟第三系統就業方案的動機、政策移轉程度，最後並從政策移轉角度，對將來的政策設計提出建議。 　　本文的研究發現如下： 一、永續就業工程參考歐盟第三系統政策方案的動機在於國內九二一災區重建大軍的在地創造就業經驗與歐盟第三系統與就業方案具有相似性，兩者以第三部門創造就業管道的作法，均發揮輔導就業的成果，增加政策的可行性。此外，由於地方政府對第三部門及新的就業輔導措施成效存疑，因此，基於政策行銷的動機，永續案以「參考歐盟經驗」，與國外最新政策搭上關聯，以便說服地方政府及加強國人信心。二、政策移轉程度屬於政策移轉程度最淺的「啟發」（inspiration）程度，永續案僅參考歐盟的政策精神與概念，並非政策方案的全盤移植。由於永續案政策規劃時間不足，沒有時間及資源更深入探究歐盟作法，此外，由於台灣與歐盟的社會條件差異性大，政策方案需符合台灣社會條件與需求，因此永續案並未全盤移植歐盟方案。三、政策執行遭遇的障礙包括（1）地方政府缺乏相關經驗，因此開創的就業工作多為清潔等發展性較低的工作。（2）國內NPO、NGO的管理、人事及財務會計制度不健全，缺乏能企劃提案的人才。（3）政府初期對非營利組織的投資仍較保守，後期才投入協助NPO管理與行銷。（4）地方派系瓜分資源，公器私用。 　　本文提出的政策建議如下： 一、未來國內在進行政策移轉時，應避免外界質疑政策移轉徒具形式，國外政策經驗淪為替政策背書，可更細緻的探究國外政策方案的利弊得失，深入探討對我國政策方案的啟示及適用於我國社會環境的可行性。二、政府參考國外政策方案的研究工作，平時應有專責的研究單位負責，改善目前政策研究案委託外包、卻缺乏實際效用的情況。在短期的政策方案規劃上：應增調人力及預算支援業務主辦單位，分兩組人同時進行政策研究與政策方案的設計。三、政策可行性不確定性高時可先以小規模的先導計劃實驗，修正後再大規模實施。在沒有時間進行小規模先導性實驗計劃的情況下，從做中學、從執行中發現問題，再對政策方案本身進行微調、修正，也是一項折衷的選項。四、移轉他國的政策方案，需考慮在本國社會的條件與系絡下，政策方案需作那些調整與配套，以避免移植的方案水土不服，並應考量國內的政治生態會對政策方案造成何種影響，可如何事先預作制度設計與規劃。 　　本文並嘗試結合政策規劃與政策移轉理論（見圖5-2，頁141），在決策模式理性程度高低的分類之外，從政策移轉的視角，補充政策學習、政策擴散的觀點，解釋為何一國的政策會採納他國或國內其他機關已採行的決策，以增強對政策決策過程的解釋力。但本研究僅以永續就業工程計劃一個案為例，未來仍待相關研究繼續深入分析。 / Increased international policy learning and policy transfer have drawn high academic attention. However, there is little research to unravel both the motivation and content of policy transferred from abroad in Taiwan. This paper applies Rose’s (1993) lesson-drawing theory and Dolowitz’s (2000) framework of policy transfer to analyze how EU’s employment project, The Third System and Employment, has influenced the Sustainable Employment Plan in Taiwan and why Taiwan learns from the EU. Three academic consultants and two public officers of the Labour Affair Committee were interviewed and the process, motivation and content of policy transfer have been analyzed. There are four key findings of this paper. (1) Far from making rational decisions, policy makers stopped search for policies in other countries when the first acceptable alternative arrived. Although the local experience of job creation through the third sector in the areas devastated by 921 earthquake shares similar spirit with EU’s policy project and thus facilitates policy transfer, policy makers admit that relating policy to experience from abroad is also a technique of policy marketing to enhance policy legitimacy and public acceptance. (2) The extent of policy transfer is low and only limited to the ‘inspiration level’ due to two reasons. Besides time pressure and resources constrains during the policy making process, which refraining policy makers from more in-depth research of EU’s policy project, the recognition of heterogeneous context and social conditions in Taiwan and EU countries also leads policy makers to design policy and details of execution locally rather than copying from EU. (3) Promoting job opportunities through the third sector in Taiwan encounters several obstacles in implementation, including that most jobs created were low-skilled ones rather than sustainable ones; NGOs lack sufficient ability to execute, or even to propose employment projects; government mistrusts of NGOs; and local political fractions misuse of project budget to treat their political alliance. The policy implications from this case study are: (1) Policy makers should avoid using policy transfer as a tool of policy marketing. Rather, in-depth research of foreign policies and applicability to local context is warranted. (2) While the results of the contract-out policy research projects are usually found less practical to help policy planning, it is necessary to establish policy research centers within the government to draw lessons from abroad in the long run. In the short term, it is useful to allocate adequate research resources, including budget and manpower, during the process of policy transfer and planning to improve the quality of public policies. (3) Use policy pilots to avoid great policy mistakes when the feasibility of the policy transferred is highly uncertain. (4) Consider local context and conditions when transferring foreign policy experiences and make adjustments in advance. This paper also tries to combine policy planning and policy transfer theories (see Graph 5-2) to enhance the robustness of interpretation of the policy process which involves policy learning. While traditional analysis focusing on the extent of rationale of policy-making, this paper adopts the perspective of policy transfer and attempts to locate an improved model of policy planning. However, only one case was researched in this text and more in-depth studies are needed to adapt the analytical framework in the future.

隨著數位相機、智慧型手機等影像記錄產品的普及，人們可以隨時隨地按下快門，使得個人相片的數量不斷的增長。倘若照片中缺少了註釋，進行搜尋檢索大量的個人照片是困難的。雖然如此，人們卻會因為繁瑣累人的照片註釋工作而缺乏意願。 本研究藉由Kuo所發展出的PARIS (Personal Archiving and Retrieving Image System)作為來源系統架構，其系統解決了大部分個人數位影像語義標註的困難，也利用半自動註記方法減少使用者註釋負擔。但由於過去缺乏行動載具，PARIS並未開發一個現代化的行動註釋系統，來協助一般使用者進行個人影像註釋。 為了解決此問題，本研究利用使用性工程進行系統的建構，以設計及開發出一套現代化的行動影像註釋系統iPARIS (Integrated Personal Archiving and Retrieving Image System)。iPARIS擴展了PARIS設計出符合行動載具的後設資料結構與本體，包含將PARIS所定義的DDDC後設資料標準擴充為得以群眾註記之社群媒體地理標籤的iDDDC (Integrated Dozen Dimensional Digital Content)，以及在既有的STO (Spatial and Temporal Based Ontology)的空間架構中加入更具彈性的地理標籤關聯方法GRO (Geotag Related Ontology)。iPARIS並利用工作流程設計、介面線稿設計、視覺設計、系統實作、使用者參與設計等步驟來設計及開發系統，再以迭代設計方法不斷地改善系統的使用者介面及使用者體驗。iPARIS在建置完成後利用參與啟發式評估量表、手勢次數、操作時間、操作路徑、錯誤次數進行使用性測試，而其測試結果也達預期的使用性目標。更進一步，透過分析使用者操作系統的實際行為來找出系統存在的使用性問題，並提出未來系統的改進方式。 透過完整的規劃與適切的設計系統介面，讓使用者在拍照、註釋、組織及管理照片都可以在行動應用程式上完成，並使此系統能滿足具有效率、具學習性、具記憶性、低錯誤率及高滿意度等Nielsen所提出的使用性標準，以降低個人影像註釋時的負擔，並增加使用者註釋個人照片的意願，以應付日益增長地個人數位影像資料的管理需求。 / With the widespread use of photograph recording products, such as digital camera and smartphone, people take photographs easily so that the number of personal photographs increases unceasingly. If photographs are lacking of annotation, searching and retrieving the large number of personal photographs become difficult. However, people are usually reluctant to the cumbersome and exhausted annotation work. In 2004, Kuo et al. developed PARIS (Personal Archiving and Retrieving Image System) to solve these problems. Based on MPEG-7, PARIS resolved most difficulties of personal digital image semantic annotation and lightened users’ annotation burdens by semi-automatic annotation methods. However, because of the lack of mobile device at that time, PARIS did not develop a modern mobile annotation system to help ordinary people annotate personal photographs. Therefore, this thesis builds a system with usability engineering as well as designs and develops a modern mobile image annotation system iPARIS (Integrated Personal Archiving and Retrieving Image System). iPARIS expands PARIS architecture to add the support for mobile. It expands PARIS DDDC metadata standard to iDDDC (Integrated Dozen Dimensional Digital Content) which is a crowdsourcing annotation enabled by third party social networking services, and provides STO’s spatial ontology a more flexible geo-information description methodology GRO (Geotag Related Ontology). iPARIS also takes the steps of workflow design, wireframe design, visual design, system implementation, participatory design to build the system; moreover, it keeps improving the user interface and user experience by iterative design. After implementing iPARIS, we conduct usability testing including participatory heuristic evaluation, gesture times, operation time, gesture path, error times, and interview. The test results reach the expected usability goals. Furthermore, the thesis finds some usability problems by analyzing users’ behaviors when they are using the application and brings future improvement for the system. By integral planning and appropriate interface design, this system lets user take, annotate, organize, and mange personal photos in a mobile application. We hope that iPARIS can meet the usability index to lighten the burdens of personal photograph annotation, arousing users’ desire to annotate personal photographs, and meet the growing needs for the management of personal digital photograph information.

本論文旨在探討以產品資料標準格式及資訊技術與工具，發展資訊整合模式，其目標是連結電腦輔助設計與電腦輔助製造功能，並結合產品資料管理共用資料庫及型態管理作業，達到同步管理，以實現同步工程作業。資訊整合使自研發、設計、製程規劃、及製造之電腦輔助作業的資料得以連結及共用，形成共通性資訊作業環境，有效提昇產品開發與製造之同步流程管理。為達此一目的，必須以符合國際產品資料表示與交換標準定義整合運作系統所使用的產品共通性資料，以利在電子化環境下，企業體內之上下游廠商可透過此標準定義配合網際網路技術，分享彼此產品資料管理系統中的產品資料，降低資料交換的誤差，並加速產品資料交換的速度。本研究以探討XML及STEP為基礎，首先分析產品生命週期管理之資訊需求，就設計、製程規劃、及製造管理之不同系統，釐清資料管理之資料表達規範，其次以IDEF方法進行產品資料管理之流程分析，並以Zachman資訊系統基礎架構框架各觀點進行資訊需求及架構分析，最後以國防工業體系之中心工廠為例，進行個案實証研究探討資料整合模式與流程分析之可行方法。 研究結果發現，提出三點建議供企業實行資訊整合之參考： 一、 企業流程再造BPR是工作流程、組織結構、資訊技術及工作內容等之合理化與重新設計，使績效大幅改善。 二、 雖有大量投資，但整合後系統的顧客價值不一定增加，例如：業務模式無法吸引更多的客戶時，系統整合後的價值也不一定增加。電腦系統整合的困難度應有企業內充分且全面性溝通的時間。 三、 將所有的資訊應用建置於同一超級資訊平台上作業，很難做到。分散式應用程式讓企業在建置資訊系統時不論在採購上或建置上都更為彈性，企業可依需要不斷的擴充系統，而不需在初期即一次購足。資訊服務網（Web Services）的發展促使企業應用整合EAI技術能滿足此一需求。 本研究係以應用於國防工業體系之中心工廠整合性製造管理資訊系統發展模式為例，國防工業是軍公民營企業合作發展模式，其具有穩定、不易外移、及能帶動相關產業發展之特性，相關產業的資訊整合均面對類似的問題。期能藉由本研究之結果，提供企業進行資訊整合時之參考，使其產品資料能於電子化環境中即時而正確地共用與分享。 / In today’s economy, product lifecycle has been significantly shortened. All manufactures are faced with the challenge of making high quality products within a short product introduction time while reducing costs as low as possible. Product lifecycle management （PLM）is an emerging solution and information integration is a core to address this challenge. Without an efficient methodology to integrate data and processes, PLM would be impossible. This research explores thus the methodology and IT requirement for the integrated product manufacturing information management system, with the following research goals: 1. To investigate the methodology needed by manufacturing companies to implement the integrated product manufacturing information management system to achieve PLM. 2. To investigate the information integration framework for the integrated product manufacturing information management system. Based on analytic method originated from Zachman Framework, this research conducted a case study on a defense industry. The core of this case study is to identify the Framework provides a means for organizing the models of Enterprise Applications Integration (EAI) into useful categories. Model is composed of multiple modeling methods integrated in a way that is sufficient to describe the system. The main models are： (1). Information models for the representation of product data are being developed as an international standard (ISO 10303) informally called STEP. STEP (STandard for the Exchange of Product model data) is designed to enable the exchange of product data between heterogeneous computer systems used throughout the product life cycle. (2). A neutral model of engineering and management data, developed based on the eXtensible Markup Language (XML), can be a standard interchangeable information representation for manufacturing information integration in PLM, and is developed in this research. (3). During several of the BPR steps, the critical process pieces are identified and designed together using IDEF Models. A last, with respect to enterprise information technology integration, this research comes to the conclusions as follows: 1. The primary goal of a BPR effort is to document the current and future business process and to ensure stakeholder buy-in and support. 2. Enterprise information integration is still relatively new, and its best practices are not fully disseminated, which helps to explain why Zachman Framework and analysis tools are important. 3. Since the structure of the data changes too rapidly, integration at the physical source level does not work. Web Services provide a distributed computing technology for revealing the business services of applications on the Internet or intranet using standard XML protocols and formats. It enables EAI to be an ongoing process of creating a flexible, standardized enterprise infrastructure that allows new IT-based applications and business processes to be easily and efficiently deployed.

在台灣，電子布告欄系統（Bulletin Board System，BBS）並非像美國一樣隨時間被淘汰，人數不減反增地逆勢成長，且具社會影響力。何以一項現今看來技術「落後」的純文字介面系統，仍能在台灣如此風行？何以批踢踢後來人數會成長一百五十倍，成為全國，乃至於全世界最大的BBS？造就這樣一個容納十五萬人同時在線的BBS的技術與社會條件為何？本研究採用科技的社會建構論（The social construction of Technology，SCOT）作為理論架構，透過台灣BBS發展反省既有的STS與資訊研究，並延伸與修正SCOT的理論架構。 BBS在台灣的發展是一條有別於歐美資訊發展的在地技術創新路徑。紮根於校園的BBS是台灣獨有的技術創新成就。校園一方面作為一個重要的招募及再生產機制，促使Internet BBS能在1990年代中後期快速擴張；另方面校園也成為了不同社會團體權力接合的節點（教育部-校方-站方-使用者）。 BBS站台興盛的必要條件在於是否具有較高的自主性。在有較高的自主性的前提下，「使用者─工程師」（User-Programmer）、「使用者─管理者」（User-Manager）才能為BBS帶來技術創新的可能。換言之，在較不受制於校方規制與市場左右的情況下，BBS社群才得以蓬勃發展。批踢踢經營團隊的動力源自他們同時具備重度使用者的身分；在權限上是高人一等的使用者，可依自身需求參與、實驗、改造自身涉入甚深的社群。這些活動不是迫於生計或懾於威勢，而是有別於日常生活的自發性活動，因而產生遊戲（play）的樂趣。對作為重度使用者的經營團隊來說，BBS作為一種集體記憶的載具，它是個人重要的情感連結並建構了自我認同。BBS人數的提升牽涉到的是經濟面、技術面乃至於社會面的整合。 2005年之後的批踢踢，因頻繁的網路起鬨（internet mobbing）與大眾媒體開始緊密連結，吸引更多使用者加入，同時也提升批踢踢的影響力。與新聞媒體形成的正反饋迴圈開啟了多起批踢踢爭議事件，批踢踢的所有權也成為各方社會團體相互協商（negotiation）的對象。最後所有權爭論終結（closure）在2006至2007發生的「批踢踢出走學網」事件；經此事件後，批踢踢就成為一個人數停滯（同時上線人數停在十五萬人），名義上所有權歸給台灣大學資訊系系方，狀態相對穩定的技術物。 / In Taiwan, Bulletin Board System (BBS) hasn’t been eliminated as that in the US. On the contrary, the number of BBS users is increasing aggressively, BBS users in Taiwan are gaining socail influence as well. Why does a text-based interface, a system appearing so “laggard” in today’s technology, still attract considerable Internet users and become popular in Taiwan? How does PTT(the most popular platform in Taiwan) bloom and even multiply 150 times, becoming the largest BBS nationwide or even worldwide? What are the social and technical conditions to create this magnificent BBS station for 150 thousand users on-line at the same time? This study adopts SCOT（The social construction of Technology，SCOT）as its theoretical framework, reflecting STS and iCT-study, through the development of BBS in Taiwan and trying to extend and modify the theoretical framework of SCOT. The development of BBS in Taiwan, with its local innovative technological conditions, is quitely different from that in the Western countries. On the other hand, with its crucial recruiting and reproduction mechanism based on the campus, BBS bloomed in the late 1990s. On the other hand, campus renders a connection between the power of different social groups. Relatively –high autonomy pushes through BBS’s propertiy. Under higher autonomy condition, user-programmer or user-manager model may bring in technology innovation. In other words, BBS community becomes flourishing on account of fewer restrictions from the authorities. And the managing staff in PPT, because of owning top administrative rights, can get deeply involved, experiment, and modify this social group with innovations. They have done this not for living or oppressed by the authorities, but for fun. To these core managing staff, BBS renders a vehicle, of collective emotional memory, and self-indentification. The growing number of BBS users shows the integrity of economy, technology, and society. PPT after the year 2005, because of frequent internet mobbing along with mass media, has attracted more users to join its social website and gave rise to its influence as well. People start to care about its ownership. And the closure of this issue came to an end in the event of PPT pupils exile; after that, the number of PPT users has suspended (15 thousand users at top.) Now, the ownership belongs the the Department of Information Technology and Ptt becomes a relatively stable artifact in the long run.

公共工程為國家建設的基礎，其攸關人民生活品質並影響國家經濟發展。當今政府公共工程建設多以委外方式進行，然而對於公共工程績效之影響因素進行研究，將有助提供政府機關在招標時評選廠商之參考，以及在公共工程專案進行時，作為與專案經理溝通協調之依循。 依過去之研究多聚焦於控制層面，並認為提升技術方法將能帶來有效的管理，進而提高專案的績效。然除了控制管理之外，仍有許多關鍵外在因素影響公共工程專案的成敗；創新即是其中之一。而過去政府機關及營建專案管理者經常忽略創新的重要性，最終導致公共工程的失敗。因此探討創新對於公共工程專案的實益是有其必要性。 本研究最基本的目標在於調查創新實務作法之應用對於公共工程專案績效的影響；其中創新實務作法包含管理與服務創新、施工方法創新、建物功能創新、環保永續創新，而公共工程專案績效則表現在安全、品質、時程、成本以及業主滿意度。另一項研究目的則為探討公共工程專案類型(分為建物工程專案、基礎工程專案及工業工程專案)，在創新實務作法之於公共工程專案績效的影響中，是否扮演干擾效果。 有關本研究問卷調查時間自2015年9月至同年11月，有效問卷共計168份，每一份問卷代表一個公共工程專案的執行與績效表現。另本研究再以實際案例-成功及失敗的個案，剖析此兩個相似案例在創新實務作法與公共工程專案績效表現之間的關聯性。研究結果顯示，創新實務作法之應用與公共工程專案的績效表現具有顯著正向的影響；且公共工程專案類型在兩者之間具有干擾效果，亦即是創新的影響程度會因公共工程的類型而有不同，其於建物工程專案與工業工程專案之應用上對於品質績效的正向關係較為明顯。最後依此分析結果提出未來研究及政策建議。 / Public construction projects are associated with the infrastructure of a nation. Developing public construction projects is also important for the economic development of a nation. Recently, most of public construction projects are outsourced. Research on factors influencing the success of public construction projects can assist government with selecting suitable partners and communicating with project managers. Most of the previous work has focused on project control problems, assuming that the better methods or techniques would lead to better management and thus the successful performance of projects. However, there are many factors outside the control of management which may lead to the success of a project. Innovation may be one of the major causes of public construction project success. However, many construction organizations ignore innovation leading to a poor public construction project performance. Thus, there is a need for exploration of the benefits of innovation on public construction project performance. Accordingly, the primary objective of this research was to investigate the effect of innovation practices (including management and service innovation, construction method innovation, facilities function innovation, and environmental protection and sustainability innovation) public construction project performance in terms of safety performance, quality performance, schedule performance, cost performance, and owner satisfaction. The second objective was to determine whether innovation practice on public construction project performance was moderated by project type (i.e., building, infrastructure, and industrial projects). The data were collected from September to November 2015. A total of 168 valid questionnaires were analyzed. Each questionnaire is representative of a public construction project. In addition, case studies were used to assess the relationships between innovation practice and public construction project performance. Accounts of two similar projects, one successful and one not, were used to investigate the associations. The results suggest that adoption of innovation practice has a positive effect on public construction project performance. The results also show that project type has a moderating effect on the relationship between adoption of innovation practice and public construction project performance. In other words, the relationship between adoption of innovation practice and public construction project performance depends on project type. This indicates that the association between adoption of innovation practice and quality performance is more strongly evident for industrial and building projects. Finally, the paper proposes directions for future research and recommendation for policy development according to the findings.

南水北調中綫工程的完成是國家權力成功運作的結果，而本文希望透過檢視水源地之一十堰市在環境治理上的表現來刻畫地方政府的行爲模式。 經濟發展與環境保護歷來是地方政府需要面臨的雙重考驗，縱向上看，中央與地方也常因利益分歧造成政策執行上的扭曲。而這種中央-地方關係及經濟發展與環境保護的矛盾在水源地十堰市體現得尤為明顯。因爲作爲水源地它需要切實貫徹中央「保水質」的任務，但是「保水質」與「保護環境」有著不同的內涵和指向，其背後是中央與地方利益的較量。然而，更深層次的矛盾在於，作爲一個貧困地區，十堰市本身脫貧壓力巨大，發展經濟的意願强烈。爲了保護水源地，十堰市必須在經濟發展上做出犧牲。面對這一複雜情境，十堰市的領導人毅然選擇完成中央交辦的任務。 本文希望透過檢視十堰市政府與上級政府及地方行動者的互動來勾畫出地方政府的行爲模式，同時探討其行爲背後的原因。 / The south-to-north water transfer project is a great hydraulic engineering aiming at relieving water scarcity problem in Northern China. The Chinese central government plays an important role in building dams and transferring water through closed conduit. However, the more challenging problem is to guarantee the water quality of the water source area:Danjiankou Reservoir. As the main part of the reservoir is located in Shiyan city, it has no choice but to take responsibility of protecting environment and make sure that the water quality standard can be reached. Facing such arduous task, Shiyan spare no effort in reaching the goal, and some polluting industries are badly effected or even prohibited. As the result, the performance of Shiyan is appreciated by leaders of all levels, but these measures are controversial. Balancing between economic development and environmental protection is quite difficult, but as an extremely poor city, Shiyan City would rather protect aquatic environment for northern people than develop economy for local residents. So the performance of Shiyan city aroused my interest.This thesis tries to throw light on how Shiyan governed the environment and how it react to pressures from above and below, and why it happened. The conclusion is that Shiyan takes different strategies towards different actors, and the reason is related to performance evaluation system and promotion. And the results are based on field work, books ,journals and so on.

工程保險為現今工程計畫風險管理之重要工具，於今工程金額日益龐大，其中所牽涉之風險亦日形複雜，若無一有效之風險管理機制，不管是業主或是承包商均將面臨巨大之風險，嚴重影響投資意願，對經濟影響相當大。 現今工程之特性為大型化與統包化，一個工程從設計、施工、試車到完工，其中所牽涉介面之複雜程度非一般人所能理解，而工程保險係概括承受其中所可能發生之風險，然工程保險保單與工程合約係兩個合約，以業主或承包商為中心，兩者關係密切，但相互間之約束力並不強。除此之外，工程保險所牽涉之人亦相當複雜，除被保險人、保險人外尚有許多共同被保險人，因此當保險事故發生後，如何理賠並釐清責任、確定保險金額即相當複雜。 工程保險之理賠為工程保險中最複雜之部分，工程保險中所有之法律問題於理賠時均須逐一檢驗，而保單條文為理賠最重要之依據，然保單條文終有窮盡之處，難以預先規範所有可能之狀況，再者保險人與被保險人對條文之解釋亦常有不同之意見，因此如何以保單條文為中心，釐清雙方之權利、義務即相當重要。 如前述，工程保險理賠法律關係相當複雜，為求釐清工程保險理賠所可能發生之法律問題，筆者擬以保單為中心，從實務面出發，釐清保單與工程合約間之介面，並就其間所涉及之法律問題作一有系統之整理與研究。 本文之研究範圍，係以保單條款為中心，探討工程保險契約履約過程中所可能產生之爭議及其解決方法。 要釐清工程保險之法律問題，首要釐清的是保險人、被保險人、要保人與共同被保險人間之法律關係，此四主要合約關係人，除保險人角色變動不大外，被保險人、要保人與共同被保險人可能非同一人，若三者非同一人時，如何釐清其於保險合約中之權利、義務與其保險利益之變動即相當重要，而此又與三者間之合約關係有密切關連，因此於討論此一問題時，除保險契約外，工程契約亦須一併討論。 工程保險契約之履約過程中，可能產生之法律問題，可從幾方面加以探討，一、保險契約之成立要件。二、保險期間。三、承保範圍。四、保險人之權利、義務。五、被保險人之權利、義務。六、保險金額。七、理賠金額之計算。八、爭議解決。這八大項目看似是獨立的八個議題，但其相互間卻隱藏著相當多之權利與義務之衝突，如保險人與被保險人之權利衝突、承保範圍與理賠金額之計算等。 現今工程型態日益複雜，統包契約日益增多，一統包契約之進行，所牽涉之次承包商與設備供應商往往上百家，工程進行期間業主、主承包商、次承包商與設備供應商間之關係隨著工程之進行而變化，再加上現今之保險契約要保人通常會要求將所有之承包商列為被保險人，並要求保險人拋棄對其下包商之代位求償權，此一現象使工程保險之保險人與被保險人間法律關係日益複雜，保險法中有關保險人、要保人、被保險人與受益人之權利、義務亦須從新予以定義。又因保險契約與工程契約間之關係亦趨複雜，因此釐清保險人與承保工程契約中之承包商與次承包商間之法律問題，亦為本文之研究重點。 本文之研究方法係以工程保險保單為中心，但不以工程保險之特定險種為討論中心，而係以工程保險中之共通問題為討論重點。保險契約之範本除本國之工程險保單外，國際間重要之保險公司如Munich Re、Swiss Re、Allianz等之工程險保單亦為本文之重要依據，蓋我國主要之工程險保單大多是以前述幾家之保單為範本。 工程險之險種眾多，首要工作即是定義出共同爭議，再來即是如何解決與解釋爭議問題。工程保險保單解釋之兩大支柱為法律規定與工程契約。本文有關法律條文之探討，除本國法律規定、判例與學說外，因工程保險具有相當之國際性，因此國外之法律規定、判例與學說亦為重要之參考依據，本文將儘可能廣泛的收集先進國家之相關學說、法律規定與判例，以補本國法律規定之不足。 在工程險中，工程契約為解釋工程保險契約之重要依據，工程保險中許多重要之權利、義務與條文定義均須以其所承保工程之契約條文為依據，另保險人、要保人、被保險人與受益人等之關係，亦須從工程契約中去釐清，而工程契約中許多問題又牽涉到複雜之法律關係與工程慣例，為求釐清保險契約與法律規定及工程契約間之關係，本文將從工程實務出發，以國際間最具權威之FIDIC(Fédération Internationale Des Ingénieurs-Conseils)工程合約為依據 ，佐以公共工程委員會所訂之標準工程契約及筆者實際參與執行之工程契約，探討保險契約、工程契約與相關法律規定間之關係。 工程保險之險種相當多，承保項目亦有相當大之差異，本文雖然不以特定之險種為研究對象，但為免範圍過於龐大難以歸納所有之法律問題，因此本文將研究之範圍限縮於營造綜合險、安裝綜合險、機械保險、鍋爐保險及電子設備綜合險等五個險種，另為聚集研究焦點，本文亦將第三人責任險排除，以免篇幅過於冗長。 本文擬以十二個章節來論述工程保險理賠之法論問題，簡述如後：第一章為序論。第二章為工程保險概論，包括工程保險之特徵與類型。第三章為工程保險之契約當事人，包括保險人、要保人、被保險人與受益人之論述，第四章工程保險之保險利益，有關保險利益法律之基礎與保險利益之變化情形作一討論。第五章為工程保險契約之效力與保險期間，包括：保險契約之生效、停效、復效與終止之討論。第六章為工程保險之保險標的與承保範圍包括：工程保險之保險標的、承保範圍之討論、特約條款之效力、不保事項之論述。第七章為工程保險之保險金額，包括保險金額之定義、保險金額之決定基準、保險金額之調整等之論述與討論。第八章為工程保險保險人之權利與義務。第九章為工程保險要保人、被保險人之義務，包括保險人之權利、保險人之義務、保險人之免責事項、要保人與被保險人義務之討論。第十章為工程保險之理賠程序，包括：危險發生之通知、損失金額之理算、自負額之扣減、複保險與保險競合之責任分攤、理賠爭議程序等之論述。第十一章為保險代位權，包括：保險人代位權之權利基礎、保險代位之求償金額、保險代位之求償對象。第十二章為結論。

債權的實現，原則上須求諸於債務人履約之意願（清償意願），以及債務人償債能力（清償能力），故如何確保債權之順利實現，此向來即是民事法律研究領域中最饒富趣味的課題。而在工程契約的法律關係中，由於履約之標的動輒數以千萬計，履約之過程又經常經年累月，是於工程契約中，業主之擔保需求相較於一般社會交易上之債權人，誠有過之而無不及，故於一般工程實務上，業主要求承包商所提出之擔保，無論在類型的選擇上，或是在擔保的效用上，較之於傳統民法上所預設之若干擔保制度，則更具其特殊性。而本論文即擬以國內工程契約實務中業主之擔保作為主要研究之對象，除了嘗試就國內幾個常見的擔保制度進行法律性質之探究，更將針對各別擔保制度於實務上經常遇到之爭議問題進行討論。 本論文除了第一章緒論之外，第二章是針對工程契約中業主所使用之擔保，進行一般性、通論性之概念說明，內容除了有關擔保概念與其他類似制度間之差異，更逐一就擔保之約定、擔保之態樣、擔保之選擇及替換之自由、擔保之目的及擔保之返還為討論。至於，第三章以下，本文則擬針對國內工程實務上最常被運用之擔保制度，包括保證金之交付、工程款之保留、保證書之出具等，進行個別之討論。其中，就前兩種擔保制度，本文除了將逐一釐清其法律性質，更將針對此二擔保制度於國內法院裁判實務上所衍生之爭議問題進行討論。至於，工程保證書之部分，除了法律性質之辨明，就保證書中最具特殊性之「立即照付約款」（Zahlung auf erstes Anfordern），本文亦擬作詳細之介紹。此外，其他像是保證書所涉之法律關係、保證書所隱存之制度濫用危險，以及支付返還等相關爭議，本文亦將一併說明之。最後，在第六章結論之部分，本文也提出若干今後可資研究之議題以作為將來研究之展望。

本篇論文主要是從民眾的角度，深入瞭解政府在推動業務電子化的過程，在便民服務方面所產生的效益，進而探討國外先進國家的推動概況，由於國情不同，各國均有其特別之處可供參考；隨著我國電子化政府快速的推展，在國際著名調查機構對世界各國的評比中大多名列前茅，使政府願意在電子化政府的投資加碼，因此在數位台灣計畫中包括了許多e 化政府的計畫；目前在電子化政府相關計畫中除了更新現有大型系統的計畫之外，其核心計畫是一個跨機關橫向整合的計畫，建立e政府服務平台，以期能達到「提供民眾更豐富、精緻的資訊內容、更深化的網路申辦服務、與網路公民更多的互動，經由網路的溝通管道，實踐政府治理的目標」。 本文中除探討e政府服務平台對各級政府機關e化的影響之外，也一併探討在政府e化過程，可能對國內軟體產業的影響，以及目前政府推動建置平台的政策，對產業生態的可能影響；這些政策的落實，未來對於國內軟體產業的衝擊將非常可觀，因此，本論文也對國內軟體業者提出一些建議，以供業界因應與轉型參考。 / This paper mainly emphasizes on the effect of which the electronic government interface in Taiwan brings to the citizens, especially in the aspect of citizen-oriented services. Moreover, this article reviews the e-government services in other countries and their vary kinds of developing experiences as reference. Along with the quick development of the e-government service, the rank of Taiwan is always in the top list judged and rated by world-famous institutions. As a result, the government of Taiwan is willing to invest more to the plans of e-government which play an important role in the e-Taiwan project. Currently the plan attempts not only to renew the existing mainframe system, but also to build an “e-government service platform” to integrate services over different departments and resources. This platform is the core of Taiwan e-government plan. It can offer citizens vary and delicate information, more high level applications of service, and more interaction with Internet citizens. By utilizing Internet as a communication channel, it can implement the aim of governance more effectively. In the final part of this paper, it analyzes the influence of “e-service platform“ towards each level of government units. In addition, it discusses about how the e-government plan affects the software industry. Furthermore, how the policy about the platform influences the status of software industry is also mentioned in this paper. Once the policy is carried out, it is expected to be some serious impacts on domestic software industry. Therefore, this study also gives suggestions to software companies to make a preparation or reformation in advance.