自國際間的競爭愈來愈烈的狀況下，許多企業至國外設立子公司或分公司，以增加本身的競爭力，如何增加多國籍籍企業的競爭力以成為當今重要的議題之一。運用何種策略有助於企業的現行狀況，在策略的運用之下使企業得以發揮最大的功效。此策略對於未來的發展是否仍有功效，策略是否繼續延用，皆值得探討。 本研究方法為個案公司分析，閱讀其個案公司公開資料資料，主要包含公開資訊觀測站的公開資訊包含財務報表、公開說明書、年報、重大訊息等公開資訊，而相關的資料，包含產業資料、產業現況、產業發展等各項資料。透過個案具體列舉各項策略經營策略及對於個案對象之影響，以及可能衍生之各項議題，作為深入探討本研究主題之依據。 本研究之主要目的在探討多國籍企業之運用策略，包含該個案公司的產業特性及同業比較品牌定位優勢，如何運用策略完成企業預期的目標。本論文分析該個案公司以市場區隔策略以藍海策略作為發展，不拘泥於興建市場的區域，為個案公司開創新契機，至低成本國家設立子公司，執行低成本策略，以穩定個案公司獲利，致力於製程上及新品上研究發展，施行專業化策略，以差異化策略完成公司預期的目標，使得個案公司持續穩定獲利及業績向上成長，以支持運用策略之奏效。

由於2004至2013年在不動產多頭走勢及賣方市場背景下，商用不動產採用拍賣方式銷售，得標價格屢創新高，使商用不動產採用拍賣銷售交易比例逐漸提高，然而得標者為何願以高於標售底價甚多的價格競標？以及，投標者多為專業法人機構，依法需委託不動產估價師估價，競標時估價金額與得標價格卻不一致，為何如此？而賣方訂定的標售底價，是委託不動產估價師評估之市場價值，或賣方評估拍賣標的物之市場價值，為何估價金額與標售底價有所差異？由於得標價格公開，常被視為不動產市場前景指標，故了解得標價格、估價金額與標售底價間關係，有其必要性。 因此，本研究以台北市辦公室標售個案為研究對象，以拍賣理論、特徵價格理論為基礎，建構複迴歸分析模型，探討影響得標價格、估價金額及標售底價間差異之因素，以供投標者出價決策、賣方訂定底價與不動產估價師估價時之參酌。本研究實證結果顯示，得標價格、估價金額皆高於標售底價，但得標價格不一定高於估價金額。投標者、賣方、不動產估價師對價格認知存有差異，賣方、投標者及不動產估價師會依據其所蒐集的資訊、個人的知識與專業、自身經驗法則及決策參考因素，對價格形成因素存有不同詮釋。此外，不動產估價師僅是協助投標者評估可獲利的合理價格，但無法保證其獲利，致投標者認知之投資價值與不動產估價追求的真實價值相異。

為分析長期與短期公司避稅行為之決定因素以及相關產業效果，本文以實證 方法檢視租稅規避行為之決定因素，並以現金有效稅率及調整後財稅差異作避稅 指標，研究對象為 2002 年至 2012 年之台灣上市櫃公司，同時排除性質特殊之金融業以及臺灣存託憑證(TDR)。 首先，本文採固定效果模型進行短期避稅行為之分析，其實證結果顯示當企 業知名度較高、研發投資較多、負債資產比較高、投資損失較多及關係企業設立 在租稅天堂時，企業積極從事避稅行為的可能性較低。另一方面，結果顯示當企 業持有固定資產較多、投資利益較多、獲利較多及有前期淨營業損失時，企業積 極從事避稅行為的可能性較高。 其次，本文採普通最小平方法模型進行長期避稅行為之分析，其實證結果顯 示當企業長期知名度較高、負債較多、投資損失較多及獲利較多時，企業積極從 事長期避稅行為的可能性較低。另一方面，結果顯示企業長期固定資產較多、研 發投資較多及投資利益較多時，企業積極從事長期避稅行為的可能性較高。 最後，為觀察個別產業之避稅行為，本研究進行平均值差異數 T 檢定、長期 普通最小平方法回歸結果以及 F 檢定，結果顯示：半導體業、建材營造業等產業 積極從事避稅行為的可能性較高。另一方面，觀光事業、油電燃氣等產業積極從 事避稅行為的可能性較低。

本研究基於女性參政的理論基礎，主要探討從事政治幕僚工作的民進黨女黨工，看待黨務工作的看法，除了政治參與的意涵外，還存在何種可能？此外，本研究也試圖從性別世代的角度理解，不同世代的民進黨女黨工看待黨務工作有何認知差異。關於世代劃分，本研究初步透過民主化歷程、民進黨重要的發展階段以及台灣婦運發展經驗，將民進黨黨工區分出兩個主要世代。在世代概念操作上，切劃的時間點是以受訪者出生年在1971年前後為界，1971年及以前出生者為九0前黨工世代，1971年以後出生者則為九0後的黨工世代。 研究結果發現，如同世代研究的理論預設，時代的改變透過經歷不同政治民主經驗以及不同的性別意識氛圍影響，形成了民進黨兩個世代女黨工對工作的認知差異。對年長黨工而言，她們看待黨務工作似乎較偏向「政治參與取向」，而九0後黨工則較傾向「工作職業取向」的認知。九0前世代偏重政治參與的認知，是因為這群黨工們所處的時代背景主要是威權轉型階段，她們看待「政治」的角度經常是懷有一種高度的價值目標。而九0後黨工成長於民主時代，「政治」不再是一種高不可攀的精神價值，而是存在於每個人日常中的生活議題。民眾對「政治」的想像，也就隨著民主制度的落實逐漸與前世代的看法產生變異。時代的遞嬗改變了政治，時代同時也對民進黨的組織制度產生影響，隨著工作條件與環境改變，這些因素都使傳統政治工作中充滿的政治味被沖淡許多。 透過90年代以後的性別平等改革，台灣女性參與政治不再是一件遙不可及的事，在傳統公私領域逐步鬆動的界線下，女性面對「政治」與面對政治「工作」便與前一世代有著截然不同的認知圖像。然而，雖然兩個世代面對不同時代的性別經驗有所差異，但兩個世代也並非截然不同，女性的政治參與在兩個時代中，同樣需要面對工作與家庭間的兩難問題，只不過兩個世代的處理方式不盡相同，而這也再次突顯出兩個世代黨工看待黨務工作的角度差異。

本篇論文藉由文獻探討與迴歸分析探討法人與散戶的投資偏好與行為的不同而造成的報酬上的差異，本文共收集了54篇探討法人與散戶投資行為和選股偏好的文獻並進行整理，其54篇文獻細分成三個方向探討投資人的投資行為：交易策略、認知與情緒偏誤和訊息內含。由文獻的整理中發現，法人與散戶的投資報酬差異確實與交易策略和選股偏好相關，相較於散戶，法人具有資訊與資源上的優勢，所以他們較能夠在面臨投資和選股決策時，做出正確的決定。然而，散戶在資訊的取得上相較法人處於劣勢，所以在做決策時較為不明確，並且由統計數據來看，散戶的部位通常與法人為相反的，所以散戶通常為法人提供流動性，並且因此得到較差的報酬。 而行為財務學的角度來看，法人和散戶皆有不理性的投資行為，而這些不理性的行為皆會為他們招致較低的投資報酬，而法人有較高的投資報酬率並非因為他們理性，而是因為相較於散戶，法人的不理性程度較為低的原因。既然由行為財務學的觀點來看大家皆是不理性的，便推論法人與散戶的報酬差異是來自選股的偏好，在第四部分以台灣經濟新報658家上市公司的資料進行迴歸分析以探討台灣法人、散戶與外資的選股偏好，結果顯示法人和散戶偏好依據其週轉率、公司規模、本益比、股價波動度與股利殖利率有所不同，而外資法人的偏好則與國內法人類似。 / This paper surveys the literatures relating to the investment preference and performance between institutional and individual investors in order to determine the reason of return disparity. 54 papers are surveyed to understand the preference and performance through three aspects: trading strategies, cognitive and emotional biases, and information content. Disparity of returns is due to trading behaviors and stock preferences. Institutional investors tend to be informed and make correct decision when trading. However, individual investors tend to invest in the opposite direction to institutions and provide liquidity for them. Therefore, institutional investor have better performance due to their less irrational behaviors and correct selection of underlying objects. In the fourth part, using data of 658 listed equities from Taiwan Economic Journal from Taiwan’s stock market, we investigate the relation between investors’ ownership and financial indicators. The regression analysis shows that the stock preferences between individual and institutional investor are different. Results indicate that institutional and individual investors have distinct preferences based on turnover rate, size, price to earnings per share ratio, stock volatility, and dividend yield. Foreign institutions’ stock selection preference is similar to domestic institutions.

依據「多層次混合試題反應理論」與「隨機試題混合模型」，本研究提出「混合試題與受試者模型」。本研究旨在評估此模型在不同樣本數、不同試題差異功能的試題數下，偵測試題差異功能的表現，以及其參數回復性情形。研究結果顯示，「混合試題與受試者模型」在樣本數大、試題差異功能試題數較多之情境下，具有正確的參數回復性，能正確判斷出試題是否存在試題差異功能，且具有良好的難度估計值，並能將樣本正確地分群，其也與「隨機試題混合模型」的估計表現頗為相近。建議未來可將「混合試題與受試者模型」應用於大型教育資料庫相關研究上，並加入其他變項後進一步探討。 / Drawing upon the framework of the multilevel mixture item response theory model and the random item mixture model, the study attempts to propose one model, called the mixture items and examinees model(MIE model). The purpose of this study was to assess the respective performances of the model on different sample-sizes and differential item functioning (DIF) items. Particularly, the study assessed the model performances in the detection of DIF items, and the accurate parameters recovery. The results of the study revealed that with large sample-sizes and more DIF items, the MIE model had the good parameters recovery, the accurate detection of the DIF items, the good estimate of the item difficulty, and the accurate classifications of the sub-samples. These model performances appeared similar to those of the random item mixture model. The findings suggest that future studies should apply the MIE model to the analyses on large-scale education databases, and should add more variables to the MIE model.

無 / The current study is aimed to more closely examine the gendered coverage for basketball in Taiwan’s newspapers. Newspaper coverage of the Jones Cup from 2007-2009 was content analyzed, along with in-depth interviews with the reporters and editors. The results revealed that quantitatively, news coverage on women’s basketball has greatly improved in comparison with data in the past literature. However, qualitatively, the gendered values proved, such as infantilization and sexualization, still exist and are embedded in sports news nowadays. The examples of better the reporting patterns for women’ws basketball were identified with the principle of emphasizing on sports performance. In addition, there are a few consensuses among the interviewees on the challenges and suggestions for women’s basketball in Taiwan, including (1) the current system, (2) marketing and (3) media relations. In short, the purpose of the current study provides and offers practical suggestions of how to fairly report women basketball games and other women sports.

農漁會組織長久以來於農業發展扮演重要角色，其促進農業生產，增進農民福祉與繁榮農村經濟，對台灣早期之經濟發展貢獻許多。隨著經濟結構的變動，農會信用部面對產業結構的轉變及其他金融機構的激烈競爭，致使其經營陷入困境，經過金融重建基金處理了36家經營不善信用部，宣佈分級管理措施，及12萬農民大遊行，政府為徹底解決信用部諸多問題，於93年1月實施農業金融法，建立由行政院農業委員會一元化管理之農業金融體系，經過一連串之改革，相關財務指標顯示信用部之經營已逐漸改善中。 本研究主要探討我國農業金融體制與信用部面臨的問題，並參考日本農業金融改革之經驗，提出健全我國農業金融體制與監理之建議。 研究發現，農業金融改革後信用部之經營確實在改善中。然而，在80年代農業金融危機下遺留的問題尚未完全克服。對於我國農業金融發展，本研究從組織面、業務面與監理面進行探討，提出改革建議包括：全面檢討修訂農會法與漁會法、儘速恢復股金制、建置合併法規鼓勵合併、儘速處理經營不善之信用部並建構多元退場機制、加強農業金融體系連結與加速資訊共用平台之整合、強化對全國農業金庫與信用部之監理、落實金融監理加強實地檢查與場外監控措施、導入差異化管理與立即糾正措施等，農業金融機構有必要繼續改革，以健全農業金融體系，保障存款人權益，促進農漁村經濟發展。 / The Farmers’ and Fishermen’s Associations played an important role in the field of agricultural production. They helped agriculture develop, increased farmers’ and fishermen’s welfare, flourished the countryside and contributed a lot to the early progress of Taiwan economy. With the transition of economic structure, the whole environment became quite disadvantageous to credit departments of farmers’ and fishermens’ associations, which face the changes of the industrial structure and fierce competition from other financial institutions. With the experiences of the settlement of 36 problem credit departments by the Financial Restructuring Fund, announcement of differential supervision scheme and demonstration of 120,000 agriculturists, the government implemented the Agricultural Finance Act on 30th January 2004 and built an integrated agricultural finance system governed by the Council of Agriculture (COA) to solve many problems of credit departments. Through those reformations, the financial index showed that the condition of these credit departments has improved gradually. This study aimed to discuss those difficulties that our agricultural finance system and credit departments encountered and bring up suggestions to complete this system and the government’s supervision referring to the reformation of agricultural finance system in Japan. What our study found is that the operation of credit departments has undoubtedly improved after taking reformations to agricultural finance system in Taiwan. However, problems that the agricultural finance crisis left behind in 1980s have not been completely conquered yet. As to the prospect of our agricultural finance system, from the aspects of organizational structures, business activities and government’s supervision, we suggest the reforms include to examine and amend both the Farmers’ Association Law and the Fishermen’s Association Law from stem to stern, re-enforce paid-in capital system with all speed, draw up laws to encourage mergers, deal with problem credit departments and build up plenty selections to help them exit as soon as possible, strengthen the connection of agricultural finance system and the integration of information sharing stations, intensify our supervision towards the Agricultural Bank of Taiwan and credit departments, reinforce on-the-spot examination and off-site monitoring, bring differential supervision scheme and prompt-corrective action into practice and so on. Hence, we may achieve the goal to complete the agricultural finance system, protect the rights of depositors and prosper the rural villages’ and fishing villages’ economy.

在不完全市場下，衍生性金融商品可利用上套利和下套利價格來訂出價格區間。我們運用效用無差異定價於此篇論文中，此定價方式為尋找一個初始交易價，會使在起始時交易商品和無交易商品於商品到期日之最大期望效用相等。利用主要的對偶結果，我們證明在指數效用函數下，效用無差異定價區間會比上套利和下套利定價區間小。 / In incomplete markets, prices of a contingent claim can be obtained between the upper and lower hedging prices. In this thesis, we will use utility indifference pricing to nd an initial payment for which the maximal expected utility of trading the claim is indierent to the maximal expected utility of no trading. From the central duality result, we show that the gap between the seller's and the buyer's utility indierence prices is always smaller than the gap between the upper and lower hedging prices under the exponential utility function.

線上遊戲產業是目前國內數位內容發展當中的重點產業，隨著線上遊戲種類越來越多，其消費者區隔也成為重要的課題。本研究旨在研究性別差異與生活型態變項，對於線上遊戲使用者之消費行為影響，期能提供線上遊戲廠商與線上遊戲消費行為研究者，對於線上遊戲使用者間性別差異與生活形態差異之了解。 研究中採用了EKB消費者決策模式，將線上遊戲使用者之消費行為分為五個階段探討：「需求確認」（Problem Recognition）、「蒐集資訊」（Information Search）、「評估方案」（Alternative Evaluation）、「購買行為」（Purchase Decision）以及「購後行為」（Post-purchase Behavior）。 研究工具則使用網路問卷調查，將問卷內容置於免費問卷網站My3Q(www.my3q.com)提供BBS遊戲討論區及遊戲討論網站之網友連結填答，得到353份網路問卷，其中有效問卷計有327份。 研究結果如下： 一、男性使用者注重「遊戲主題與形式」，而女性注重「人物場景造形設計」。 二、女性使用者對「動作」、「益智」類型遊戲較男性使用者熱衷。 三、男性玩過的遊戲數量較女性為多。 四、女性較常與網友一同進行遊戲，男性則較常與現實中的朋友一起。 五、刺激流行族為線上遊戲主力族群。 六、積極規劃族對線上遊戲之投入程度較低。 七、固執理性族較不願意花費在線上遊戲上。 / On-line game industry is the key industry of digital content development in Taiwan. With the increasing categories of the on-line games, segmenting the consumers becomes an important subject. The study focus on how gender and lifestyle factors affect consumer behavior, which suggest to offer the on-line game manufacturers and on-line game consumer behavior researchers, to the understanding of on-line game players. The E.K.B. consumer decision model has been applied on the study, and divides the consumer behavior into five stages: Problem Recognition, Information Search, Alternative Evaluation, Purchase Decision and Post-purchase Behavior. Questionnaire post on free website My3Q (http://www.my3q.com) was used for this study, and offered BBS users and game websites users to link and fill out. Among completed 353 subjects, 327 are effective questionnaires. The results of this study are: First, most male players pay attention to “the theme and form of the game,” and most female players pay attention to “characters design and scenery design.” Second, comparing with male players, most female users are in favor of “action games” and “casual games.” Third, male players have more on-line game experience than female players. Fourth, female players often join with internet friends; male players often join with friends in their real life. Fifth, people who like exciting are the main population of on-line game. Sixth, relatively, people who plan their life actively apply themselves less on the on-line game. Finally, stubborn and rational people spend less on on-line game.