本研究對中國大陸房地產市場設立需求及供給函數，並使用中國大陸2001 到2009 年的省級資料進行研究分析，以探討中國大陸房地產市場的所得彈性、價格彈性與貸款成數對中國大陸房地產市場供給與需求的影響。 經由實證估計出來的所得彈性值域為1.77 ~ 3.00，價格彈性值域為0.08 ~ -0.80。相較於過往的文獻與研究，估計到的彈性較高，顯現出即便中國大陸房價持續飆漲，民眾仍肯購置房產，且房價飆漲對於房地產市場的需求量影響有限，乃因民眾對於未來的經濟情勢持樂觀的態度。 而貸款成數方面，在貸放資金大增的環境下，對於中國大陸的房地產需求及供給市場大抵而言有顯著影響，而貸款成數的增加也使得房地產需求及供給量跟隨增加。 / The research constructed the demand and supply function for the market of China's real estate, and used the provincial data in China from 2001 to 2009 to analysis. Based on the information, we discussed the income elasticity and the price elasticity, and furthermore the impacts of the percentage of loans on the China's real estate market. According to the empirical estimate, the range of income elasticity was from 1.77 to 3.00, and for the price elasticity, it was from 0.08 to -0.80. Compare with those previous studies, the higher level of elasticity represented that although the real estate price continued soaring in China, people were still willing to purchase. Moreover, the soaring price had a limited influence in the demand of real estate market, and the main reason was that people were all optimistic about the future. To the percentage of loans, in this environment of the sharp increase in money lending, we found that it affect the demand and the supply market of real estate significantly, and with the relaxation of credit control, it led the demand and the supply of real estate to increase.

個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。 本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 / Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research. This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.

本研究主要探討公司進行現金增資之決策是否受到市場對公司的股價反 應與公司本身財務彈性所影響。本研究以 1980 年至 2015 年間,美國證券 市場 328 家撤銷現金增資的公司與 11,754 家完成現金增資的公司為樣本, 並進一步探討撤銷現金增資之決策影響因素。實證結果顯示,當市場於現 金增資宣告日給予負向反應時,公司傾向撤銷現金增資。該結果證實公司 會運用其市場擇時能力以進行現金增資之決策。本研究亦針對撤銷現金增 資之決策影響因素進行探討,發現股價現金增資反應較差、成長機會較低 或獲利能力越好的公司會傾向撤銷現金增資。此外,本研究發現當公司因 宣告現金增資而引起股價下跌時,財務彈性較佳的公司將傾向撤銷現金增 資。然而,財務彈性不佳的公司則不受市場狀況所影響,並傾向完成現金 增資。因此,公司除了將市場情形納入現金增資決策外,在市場狀況不佳 時更特別注重公司是否持有足夠的現金以保持財務彈性。 / The main purpose of this study is to examine whether the interaction between market reaction to the announcement and financial flexibility of seasoned equity offering (SEO) will affect the decision of SEO cancellation. This study includes 328 canceled SEOs and 11,754 completed SEOs in U.S. market from 1980 to 2015 and conducts a comprehensive analysis on the decision of SEO cancellation. We find that, consistent with market timing theory, SEO firms tend to cancel their equity offerings if the market reaction to those SEOs are negative. We further investigate determinants of the decision of SEO cancellation. We find that SEO cancellation is negatively associated with stock price reaction and the growth opportunity, and positively associated with the profitability. In addition, we show the evidence that the association between SEO cancellation decision and the market condition depends on the level of financial flexibility for SEO firms. Specifically, we find that firms with more financial flexibility tend to cancel SEOs if their stock prices experience a large decline around the filing date, while firms with less financial flexibility will complete equity issuance regardless of the market conditions.

隨著勞動彈性化運用的日益頻繁，勞動市場的勞動形式邁向多元化，在台灣已有愈來愈多的受雇者從事部分工時、派遣、約聘僱等雇用型態。然而，非傳統雇用方式的受雇者，在法規與社會保護、福利措施上未必如傳統的長期雇用、白天班與全職的受雇者完善，這些潛在缺失造成的「工作不穩定」(job insecurity)特質是否會影響受雇者的身心健康，即為本篇論文的研究重點。 本篇研究的研究方法為次級資料分析(Secondary Data Analysis)，使用『96年度受雇者工作環境安全衛生狀況認知調查表』的調查數據，檢視受雇者在不同「契約關係」、「工作班別」與「工作時間」下，是否有不同的健康結果。本篇選定的健康指標有「健康自評」、「無法工作天」(因身體不適)、「身體痠痛」與「疲勞」四種，透過控制各種個人特性、工作特性與個人生活習慣，瞭解不同勞動形式在各健康指標中是否有顯著差異。 研究結果發現，對於樣本中台灣的受雇者而言，就算控制住個人與職業特性，不同勞動形式之間仍會有健康差異存在。雖然本篇研究無法推斷勞動形式與健康結果的因果關係，但顯示非長期雇用、非白天班與非全職的受雇者在各種健康指標中都有較差的健康表現。希望未來在勞動彈性化與受雇者健康的領域中，能夠有更精確、深入的調查、研究，進一步瞭解造成健康差異的因素為何，並且提出方案縮短不同勞動形式受雇者之間的健康差異。

本文之研究範圍為近年來交通建設所編列相關之特別預算，及中央政府債務規模發展趨勢為主題，探討特別預算制度是否影響政府財政負擔。並以行政院主計處、財政部等統計數據，分析特別預算造成中央政府累計債務的影響。 研究發現，我國面臨經濟衰退情勢而採用擴張性財政政策中，「特別預算」因具備較大預算彈性而廣受歷任政府採用；與世界主要國家相較，我國預算有更大的執行彈性。 本文也由預算法規定經常收支須維持平衡觀點，分析結果顯示編列特別預算尚未違反經常收支平衡之規定，但有關預算法所定公債與賒借收入等不得充經常支出之限制，仍須以訂定特別法方式予以排除。 另外，由於公共債務法對債務額度之限制，且交通建設特別預算不列入債限數之舉債金額龐大，故若編列於總預算項下，將不符合公共債務法每年流量上限之規定。 最後為使預算決策過程更理性，以特別法之型態編列特別預算，應視為短期暫時性的過渡辦法；對於施政過程可預期之繼續經費，仍宜回歸編列於總預算中，使預算資源做合理分配。

全球經濟生產及市場組織產生重大轉變，製造業廠商從過去設計、生產、行銷一貫作業的大量生產模式，轉向消費者導向生產模式的同時，需要大量策略性服務的投入，尤其是生產性服務業的使用。從彈性生產理論觀念說明專業化分工的有利發展，但事實上製造業廠商對於生產性服務並非皆如其所言皆轉包委外至專業化獨立的公司，生產性服務的使用也存在於製造業廠商的內部。 　　本文探討台北都會區製造業與生產性服務業二者關係與製造業廠商區位選擇得到以下結論： 　　一、從總體資料分析： 　　　（一）台北都會區製造業場所單位家數、員工數以都會區外圍比重較高，但員工數有向都會中心集中的現象。 　　　（二）生產性服務業場所單位家數、員工數以都會中心比重較高，但有向都會中心外圍分散的現象。 　　二、從個體廠商調查發現： 　　　（一）製造業廠商對生產性服務使用受廠商屬性及生產性服務業別有不同程度的影響，一般而言，製造業對生產性服務的使用委外生產比例較高，服務來源區域以台北市居多，但生產性服務以傳統生產所需服務投入為多，除資訊服務外，近三年來未能在其他迂迴投入有所增強。 　　　（二）生產性服務的輸出以製造業與服務業為主，並以都會區本身為主要輸出地。透過製造業總管理單位及服務業本身的分化，使二者生產流程的串聯更為緊密。 　　　（三）以羅吉特模型實證發現製造業廠商選擇接近生產性服務業區位之機率，受地方市場及土地持有方式影響較為顯著。 / The structure of global production and market has changed overwhelmingly. The old-fashioned mass production mode on design, manufacture, and selling has been turning into the consumer-oriented production mode. At this turning point, lots of strategic service, especially producer service, is needed. The idea of flexible production explains the beneficial development of specialized division of labor. However, in practical application, the manufacturers do not contract out all their needs for the producer service to the specialized independent companies according to the flexible production theory. The departments inside the manufacturers also supply a certain part of the producer service for their relative departments. 　　I hereby explore the relationship between the manufacture and producer service inside the Taipei Metropolis, and the location choosing of the manufacturers. My conclusions are: 　　I. Analyzed from the overall data: 　　　　A. In the Taipei Metropolis, the percentage of the number of establishment units and persons engaged of manufacturing is higher in the suburbs than in the downtown area. Yet, there is a tendency for the persons engaged to be gathering toward the downtown area. 　　　　B. The percentage of the number of establishment units and persons engaged of producer service is higher in the downtown than in the suburbs. Yet, there is a tendency for them to be gathering toward the suburbs. 　　II. Found from the survey on individual manufacturers: 　　　　A. The manufacturers have various influences on the use of producer service, according to the manufacturers' natures and the kinds of producer service. In general, more manufacturers prefer to contract out their needs on producer service, which are mainly supplied from the downtown of Taipei City. Yet, the producer service has devoted more into the traditional manufacture. Except for the information service, the other indirect devotion has not been increased in the latest three years. 　　　　B. The output of the producer service is mainly on manufacturers and service industry with the metropolis as its main target. Through the division between the manufacturers' general managing departments and the service industry, the series connection between their productive procedures is reinforced further. 　　　　C. Proved by the Logit Model experiment, manufacturers are found more vividly influenced by the local market and land possession styles when they are choosing if they want to be close to their producer service suppliers.

隨著勞動彈性化運用的日益頻繁，勞動市場的形式開始邁向多元化發展，因應競爭，國內企業開始大量採用彈性化的雇用模式，在此情形下愈來愈多的受雇者開始被迫接受非典型勞動雇用型態以作為就業選擇的選項。然而，非典型態勞動受雇者的工作保障與典型勞動受雇者對比相形薄弱，在企業不均等對待與歧視心理下，這些潛在的缺失造成員工工作態度的不穩定與流動率的上升，是否會影響受雇者的工作投入，即為本篇論文的研究重點。 本篇研究的研究方法為次級資料分析，使用「96年度受雇者工作環境安全衛生狀況認知調查表」的調查數據，檢視受雇者在不同勞動契約下，是否有不同的工作投入。本篇選定的指標有工作保障，透過控制個人特性、職業相關因素，來瞭解不同勞動形式在工作投入是否有顯著差異。 研究結果發現，對於樣本中台灣的受雇者而言，就算控制住個人與職業相關因素，不同的勞動形式仍會有工作投入的差異。雖然本篇研究無法推斷勞動形式與工作投入的絕對因果關係，但結果顯示非典型勞動受雇者在工作投入都有較為積極的表現。原因可能為台灣就業市場大環境的不良，勞動法規與執行面的不完善，以致於非典型勞動的受雇者不得不更加工作投入，來穩定其個人的工作。希望未來在勞動彈性化與工作投入的領域中，能夠有更精確、深入的調查，進一步瞭解造成工作投入的差異因素為何?並且提出策略方案來縮短不同工作型態之間工作投入的差異與均等對待員工，希冀能讓員工滿足，以增進其組織承諾，轉化成工作投入。

現今企業廣泛地採用整合資訊系統，旨在能夠獲得多方面的效益，並且達到提升競爭力的最終目的。然而，由於不恰當的系統控制與彈性配置，無法實現期望成效的情況十分普遍。本研究延伸Adler和Borys於1996年對於強制性系統和實現性系統的討論至過度應用的情境，並在本作中以「過度控制」和「過度彈性」詮釋。 為了回答整合資訊系統過度控制和過度彈性之「何種」、「為何」、及「如何」等面向的研究問題，本作用下列四步驟建立研究方法。首先進行文獻探討，以獲得時常相互衝突的兩種系統設置之問題還有可行解決方案的基礎認知。第二，透過訪談五家企業進行多重個案研究，以增進對現實情況的洞見。第三，展開跨案例分析討論過往研究和實務案例之間的異同，最後，建立結論彙整與總結本研究的發現。 響應於我們的研究問題，本研究對大部分於過往研究中提及的問題皆有所發現，並且提出在不同情境中的幾種新式解決方案。這些解決方案可以分為系統設計、人員、以及政策等三方面探討。對於系統過度控制的案例，本研究提出在特定的情境中，系統有維持控制的必要，而在系統的觀點之外，員工責任的重新配置以及外部專家的支援亦可被視為可能的解決方式。至於系統過度彈性的案例，員工教育訓練必須與系統重新設計須並行，並且使用者需求以及彈性政策在早期的系統設計階段必須詳加檢視。 / Nowadays, enterprises widely adopt integrated information systems to obtain various types of advantages for the ultimate goal of increased competitiveness; however, there are common circumstances under which the expected outcomes fail to be realized because of inappropriate control and flexibility system configurations. This research extends Adler and Borys’ 1996 discussion on coercive and enabling systems to situations of misuse, which is construed as over-control and over-flexibility in this work. To shed light on our research questions of “what,” “why,” and “how” dimensions regarding integration system over-control and over-flexibility, this paper’s research method is established with the following four steps. First, a literature review is conducted to acquire a fundamental understanding to the issues and the possible resolving approaches regarding the two often contrary system configurations. Second, multiple case studies are carried out with five enterprise interviews to gain insight into real-world situations. Third, a cross-case analysis is continued to discuss the similarities and the differences between previous research and empirical cases, and finally, conclusion of this paper is built to aggregate and summarize our findings. In response to our research questions, most of the problems that are discussed in previous studies are identified in our empirical cases, and several novel approaches to resolve the problems in different contexts are proposed as our findings, which could be discussed from the perspectives of system design, people, and policy. For system over-control cases, this paper proposes that in certain circumstances, system should remain control, and beside system perspectives, employee empowerment, responsibility redesign, and external experts’ support should also be considered as possible approaches. With regard to system over-flexibility cases, employee education should be carried out in parallel with system redesign, and user requirements and flexibility policy should be carefully reviewed at early system design stage.

立法院於2016年12月6日在紛擾中三讀通過勞基法部分修正條文，這項被簡稱為「一例一休」的新法，自2017年1月1日起實施。包括了：每7日應有一例假日和一休息日、刪除勞工7天國定假日、特休假未休完雇主應發給工資、提高休息日出勤之加班費、增加資淺勞工特休假等重大議題。 本研究主要探討勞基法新制對企業及勞雇雙方所產生之衝擊，透過各章節的論述及分析，了解其對企業之影響，進而彙整歸納相對應之措施。本文藉由勞基法背景之介紹，分析一例一休歷史脈絡，更透過比較新舊制度之差異，迅速洞析其在法條上之法理。而從國際相關法規之比較，更發現歐美相較於亞洲，集體協商機制相對完善，彈性工時與部分工時相對比例較高，使其展現在總工時上，也明顯偏低。根據OECD資料，德國是全球總工時最低的已開發國家，卻無礙其競爭力。一例一休實際執行後，若干負面效應顯現，本文彙整各報章、雜誌、媒體所披露之重大議題，藉由多角度深入問題的論述，期能減少勞雇雙方之衝擊，降低企業營運之危機，並提供政府未來相關政策擬定時之參考。

全球化影響下，造成企業型態改變，並對生產技術、資本自由流通與勞動力流動有極大的影響，同時，也使得國與國之間的競爭愈形激烈。因此許多國家，特別是歐洲福利國家，開始對勞動市場進行調整，並且對社會福利而做大幅度的變革，期望能夠藉此提高國際競爭力。在這些改革國家當中，以荷蘭與丹麥受到最多的關注，兩國在歐盟會員國中，有相當好的經濟成長率並維持低失業率，且兩國的勞工皆處於彈性化勞動市場，卻都還能保有其社會安全，因此在國際社會中，被視為施行彈性安全模式的典範。 本研究發現，（1）社會福利部分，雖然外界對於彈性安全多有正面的評價，但是荷蘭與丹麥社會福利卻是不斷的在縮減，不論是在給付金額或是在給付期間；（2）勞動市場的雇用形式，兩國呈現出迥然不同的發展，荷蘭的勞動市場朝向部分工時的方向發展，丹麥則呈現出平均任期短、流動性高（即轉職頻繁）及全職雇用為主的勞動市場發展趨勢；（3）在勞動市場的所得分配部分，兩國的勞動市場的不平等現象增加。 本文必須要強調，彈性安全之間的抵換看似公平，但其實並不然，這是值得我們深思。若台灣未來朝向彈性安全的方向發展，本文提出的相關建議如下，集體協商的力量，在我國一直都不被重視，也常常被忽略，不論是荷蘭或丹麥，其都有相當強大的集體協商力量，我國應該更重視勞工集體協商的權利，努力朝此一集體協商方向發展。其次，對於台灣日益擴大的非典型勞動僱用，應該要有更具體與周延的保護措施，以確保這些類型勞工不會因此而被不公平的對待。最後，我國需進一步的加強社會安全體制，惟有完善完整的社會安全體制，才有資格與空間來進行彈性化，否則在現階段的社會安全體制下，放寬管制、推動彈性化，對於勞動者而言，無疑是走在一條幾乎沒有的安全網的鋼索上，稍有不慎，便是粉身碎骨。 / The business patterns, production technique, the free flow of capital and labour mobility have been changed because of the globalization. At the same time, competition among the countries is increasingly. Many countries, especially the European welfare state, have began relaxing the labour law, meaning deregulation the labour such as free dismissal, flexible working hours etc,. They also have changed the social welfare substantially, including the unemployment payment. Through these measures which expect the country competitions will be improved. Among these reform countries, Dutch and Denmark surprised other countries, when many countries are suffering from increasing unemployment rate and job decrease. The Netherlands and Denmark are renowned as success example of combining flexibility and security both at the same time, in other words, success example of flexicurity. Through this research, we found: 1.Social Welfare. Some international organizations deem flexicurity positive, however, in the Netherlands and Denmark, public welfare is reducing gradually, like social payment or the duration of payment. 2. Types of employ. The labor market in the Netherlands develops toward to part-time job hiring, but in Denmark shows short tenure, high labor mobility and full-time job hiring. These two countries show different developments. 3. Unfair earnings distributed in labor market, which occurs frequently in these two countries. This article emphasize the flexicurity which looks fair, however it is not. That is what we concern about now. If Taiwan forwards to develop flexicurity, there are some related suggestions provided down below. Taiwan should pay more attention on the right of collective bargaining. Take Dutch or Denmark for example, the right of collective bargaining is quite powerful. We ought to strengthen this right of collective bargaining in the future. Furthermore, there are more and more atypical labours hiring in Taiwan. Concerning about this situation, we must set up specific and sound protect measures to make sure these types of labors will not be tricked unfairly. Last, our country, Taiwan, needs to enhance social security system. Under the sound and perfect system of social security, we are able to think about flexicurity. Otherwise, with this kind of social security, trying to set flexicurity into motion, for labours, is definitely not appropriate which is like walking on the cable wire without a safety net.