本文主要以探討自由權利在我國憲法上所處之角色、地位及其內容，而從自由觀念的演變，導引出法治國家的基本理論，並配合聯邦憲法的行憲經驗及我國實務運作的情形，來相互檢證以了解自由權真正的保障意義。故在章節安排上，第一章先界定自由權的涵意。第二章則比較東西方與中山先生自由觀的不同。第三章說明分析相關的理論基礎。第四章探究現行憲法的相關規定。第五章則從比較法上了解美國自由權的保障的規定。第六章以我國實務運行的成果為研究對象。第七章則將前述綜合分析，提出一研究發現與建議。總而言之，我國憲法保障自由權的規定相當完備，至於如何落實則仍須再加強，如此保障制度的設計才能有意義。

財務報表中的主觀性詞彙往往影響市場中的參與者對於報導公司價值和獲利能力衡量的決策判斷。因此，公司的管理階層往往有高度的動機小心謹慎的選擇用詞以隱藏負面的消息而宣揚正面的消息。然而使用人工方式從文字量極大的財務報表挖掘有用的資訊往往不可行，因此本研究採用人工智慧方法驗證美國財務報表中的主觀性多字詞 (subjective MWEs) 和公司的財務狀況是否具有關聯性。多字詞模型往往比傳統的單字詞模型更能掌握句子中的語意情境，因此本研究應用條件隨機域模型 (conditional random field) 辨識多字詞形式的意見樣式。另外，本研究的實證結果發現一些跡象可以印證一般人對於財務報表的文字揭露往往與真實的財務數字存在有落差的印象；更發現在負向的盈餘變化情況下，公司管理階層通常輕描淡寫當下的短拙卻堅定地承諾璀璨的未來。 / Subjective assertions in financial statements influence the judgments of market participants when they assess the value and profitability of the reporting corporations. Hence, the managements of corporations may attempt to conceal the negative and to accentuate the positive with "prudent" wording. To excavate this accounting phenomenon hidden behind financial statements, we designed an artificial intelligence based strategy to investigate the linkage between financial status measured by annual earnings and subjective multi-word expressions (MWEs). We applied the conditional random field (CRF) models to identify opinion patterns in the form of MWEs, and our approach outperformed previous work employing unigram models. Moreover, our novel algorithms take the lead to discover the evidences that support the common belief that there are inconsistencies between the implications of the written statements and the reality indicated by the figures in the financial statements. Unexpected negative earnings are often accompanied by ambiguous and mild statements and sometimes by promises of glorious future.

No description available.

本研究以2002年至2013年台灣主併公司為上市公司的併購案件為樣本，探討專家意見評價結果和品質對主併公司短期股價影響。本研究結果有兩項發現： 1. 於意見書揭露日時，若專家意見書評估價格高於雙方約定交易價格愈多時，即評價溢酬愈大，主併公司會有負向的累積異常報酬率。 2. 於意見書揭露日時，若併購溢酬越大、或是併購溢酬大與評價品質高，主併公司會有負向的累積異常報酬率。 故本研究認為，台灣獨立專家制度相較歐美國家仍不成熟，相關配套措施及規範未規畫周詳，對於獨立專家的獨立性、專業性之確保，以及出具意見時評價方法的選擇標準、意見書應記載事項等規範過少，使得專家意見書於揭露時評價結果易受到市場及投資人懷疑。另外評價品質與主併公司異常報酬的關聯性在少數的樣本下無法表現出顯著性，市場及投資人較傾向以併購溢酬做為交易出價是否過高之依據。 / This study analyses the relation between target firm appraisal outcome and quality disclosed in the fairness opinions and acquiring firm performances by using the samples of Taiwanese listed company in M&A transaction between 2002 and 2013. We find that the stock price reactions to the public disclosure of fairness opinions are negatively related to the difference between target firms valuations contained in the fairness opinion and the merger offer price. In addition, the greater the acquisition premium for or acquisition or high acquisition premium with high appraisal quality would result in negative stock price reactions as well. Under these conditions, this study suggests that Taiwan's independent expert system in Taiwan still appeared to be immature, including that related supplementary measures are not careful planned, the independence of the independent expert, the professionalism of independent expert, and the criteria of valuation methods are not carefully regulated by the government. Therefore, the outcome and the quality of the fairness opinion may not to be trusted by the market and investors. Also, the association between appraisal quality and abnormal unable to be significant could result from the lack of number of samples.

台灣發展醫療旅遊／國際醫療服務一直備受爭議。本研究主要以意見場域為基礎，深度訪談與次級資料的論述分析為方法，探看台灣發展醫療旅遊的過程中，相關行動者以何種論述策略正當化自身持具之立場、其中又反映了何種為行動者視為當然之預設；進而找尋各方溝通之可能性。 依照「與國際醫療服務有關的政府主要推動計畫時程」和「論辯的主要議題」兩者，本研究將所探看的發展時間分為三時期，分別為：（1）關於醫療服務國際化是否應該發展以及如何發展的討論；（2）行政院核定以公司化、專區化作為主要發展方向所引發的論辯；（3）國際醫療納入自由經濟示範區之後的實體專區發展模式所引發的論述競逐；進而歸納並分析共23種論述策略。進一步從存續的策略和消失的策略提出以下幾點命題：存續的策略彰顯出行動者在意見場域中爭奪正統地位的原則，分有「存在非營利本質的醫療」和「全民照護優先」兩者；消失的策略則意味著從意見推進至俗見的面向，分有「失敗案例不具評判國際醫療成效之效力」及「配套一次到位的不可能及其必要性」。 綜觀整體發展過程發現，國際醫療服務似仍深陷論述的泥淖中：在蘊含著各式各樣論述策略的整體發展過程中，各方雖有「存在非營利本質的醫療」和「全民照護優先」兩個共同的論辯原則，但仍存在不可達致共識的鴻溝；其中，反對發展者論述的「策略性」似不如支持發展者要多元。這樣的態勢究竟將走向收斂或發散，值得持續觀察；然而，持著「有自己的想法並尊重他人想法，同時適度修正自己的想法」此心態，當是在這「亂中有序」的態勢中達致溝通的有效前提。 / The development of medical tourism in Taiwan has been a controversial issue in recent years. Based on the concept of “field of opinion,” the thesis uses discourse analysis and interview as methods to analyze: (1) how the related actors justify themselves with diverse discourse strategies; (2) the presumptions which are underlying those justifications and taken for granted by the actors; (3) the possibility for those actors with different opinions to reach the stage of consensus.The thesis follows two principles to analyze the collected data. One is the time schedule of the related government projects; the other is the main foci in the whole development process. With the two principles, the whole development process is split into three periods: (1) the debate upon whether medical tourism should be promoted and how to promote it; (2) the debate upon the possibility of organizing hospitals in corporate form within a specific bounded area; (3) the debate upon if it is right to set up international medical centers in the “free economic pilot zones.” The thesis founds 23 discourse strategies that actors used to justify themselves in the whole development process. Furthermore, the author argues that the subsisting strategies represent the principles actors hold to compete for the orthodoxy in the field of opinion. In the thesis, the principles refer to “medical affairs as nonprofit” and “citizen first.” The disappearance of strategies then represents the doxa which used to be opinions. In this regard, the thesis founds that those failing government projects become unrelated to the effectiveness of medical tourism which is being promoted. While everyone knows that to have all supporting projects settled is impossible, forming the supporting projects once and for all is still necessary. All in all, the author argues that although “medical affairs as nonprofit” and “citizen first” are the two common principles between the supporters of medical tourism and their counterpart, to reach the stage of consensus, there is still a long way to go; the supporters seem to have more diverse strategies to confront their counterpart. After all, respecting each other and modifying one’s own opinion in progress might be the effective presumption to get settled in such a full-of-chaos-but-ordered condition.

No description available.

社群網站使用者不分年齡，幾乎沒有人不在這虛擬社交的浪潮上。儘管如此， 社群網站的交往卻不如現實般，社群中的絕大多數的內容是由少數發言者貢獻， 從來不發言的潛水者則佔了使用者基數的大部分。 本研究使用沈默螺旋理論的意見一致性概念與多種潛水動機作連接，藉此探 討發言者言論如何影響潛水者的動機選擇以及潛水行為表現。除此外，本研究藉 由同時使用社群聆聽技術和調查法作為研究方法，試圖以主、客觀區分兩種方法 並比較各自的益處和限制，也對社群聆聽技術只能使用發言者言論作為分析資料 來源的先天限制做出初步探討。 本研究收集到 599 份有效問卷和 285 篇社群網站文章，研究結果發現害怕被 孤立、社會性散漫兩種潛水動機完全中介了意見一致性對潛水行為的效果。主、 客觀研究方法的測量結果顯著相關，且對潛水動機之中介效果有相同預測能力。 / It is hard to find one had no experience using social networks in any age ranges. However, most of social network members are lurkers who barely post or comment to express their opinion. On the other hand, little regular posters contribute most content in every virtual society. This study used the concept of opinion congruency in spiral of silence theory to link up multiple lurking motives found by past studies in order to clarify how posters’ texts influence lurking motives and behavior. Besides, for the purpose of comparing pros and cons between social listening and survey, this study adopted both research methods to measure major opinion in discussion threads wherea seprated the two methods into subjective and objective ones. Also, this study would have preliminary discuss about the fact of limited analytical source of social listening. Collected 599 valid surveys and 285 social network discuss thread text, the result found that opinion congruency negatively influenced both lurking motives which positively influenced lurking behavior. The result also found that the subjective and objective research methods in this study were significantly related, and shared same predictive ability on both lurking motives’ mediated effect.

本研究旨在探究特殊教育學校圖書館的建置情況、館藏資源、特殊教育教師使用情形與滿意度情形。 本研究採用問卷調查法，將問卷分為兩大部分，第一部分為特殊教育學校圖書館之館藏資源建置情況，研究對象為全臺灣28所特殊學校圖書館負責人，問卷內容包含學校基本資料、組織人力、館藏資源與經費、營運管理情形、閱讀推動與利用教育及困難與需求，總計回收有效問卷24份；第二部分為特殊教育學校教師使用學校圖書館之情形與滿意度調查，研究對象為特殊學校國中部及高職部之正式特教老師，問卷內容包含教師個人基本資料、教師使用學校圖書館情形及其對於學校圖書館的滿意度，總計回收有效問卷458份。兩份問卷以電腦統計套裝軟體IBM SPSS 18.0中文版進行統計與分析，調查結果分別以次數分配、百分比、平均數、標準差、獨立樣本t檢定、以及單因子變異數分析等統計方法進行資料分析： 一、 特殊教育學校館藏資源情形：大部分的特殊學校館藏資源數量、新增率及館藏經費皆未達高中圖書館應有的標準，且大多沒有強制要求，亦沒有遵循固定的標準與規範。 二、 特殊教育學校圖書館之營運情形：大部分的特殊學校沒有專職的管理人員，多由設備組長或者學校職員兼任，採用電腦線上借閱方式，且有建置館藏目錄系統、訂定使用及借閱辦法，讀者服務中大部分都有提供流通借閱服務。 三、 特殊教育學校圖書館的困難與需求：大多數為圖書館管理人員人力不足，沒有固定的編制，而且通常缺乏相關專業知識，另外受限於特殊學生的障礙程度，較難進行閱讀推動與利用教育。 四、 特殊教育學校教師使用學校圖書館的情形：多數的教師每週使用學校圖書館的次數為0次，但一個月內，平均每週使用1~5次的頻率最高，在使用上遇到困難時也會傾向詢問圖書館工作人員，大部分的老師選擇偶爾帶領學生認識圖書館，不算是太普遍的教學活動，使用目的上則多與教學準備有關，包含到圖書館借還圖書、配合教學蒐集教學相關資料及準備教材。 五、 特殊教育學校教師使用學校圖書館的滿意度情形：特殊教育學校教師對學校圖書館的滿意度均在平均值3以上，滿意度題目中，滿意程度最高的以圖書資料的採購會徵詢教師的意見與需求、教師對學校圖書館人員提供的服務、圖書館的空間擺設、動線與採光為前三名，而對館藏的品質、數量與館藏目錄系統較不滿意；在滿意度差異分析的部分，最不滿意的族群分別為在年齡46-50歲，學校所屬區域在東部及擔任導師的特教老師有顯著不滿意的情形。 / The purpose of this study is to explore the situation of the construction of special education school library, the collection of resources, the use of special education teachers and satisfaction situation. In the present study, the questionnaire is divided into two parts. The first part is the collection of the resources of the special education school library. The research object is the head of the 28 special schools in Taiwan. The questionnaire contains the basic information of the school , The organization of human resources, collection of resources and funding, operational management, read and promote the use of education and difficulties and needs, the total recovery of 24 valid questionnaires; the second part of the special education school teachers use the school library situation and satisfaction survey, The contents of the questionnaire include teachers' personal basic information, teachers use the school library situation and their satisfaction with the school library, the total recovery of 458 valid questionnaires. Two questionnaires The two questionnaires were analyzed by computer statistical software IBM SPSS 18.0. The results were analyzed by statistical methods such as frequency distribution, percentage, mean, standard deviation, independent sample t test, and one-way analysis of variance,ANOVA. 1. The special education school collection of resources: most of the special school collection of resources, the new rate and collection of funds are not high school library should have the standard, and most do not have mandatory requirements, nor follow the fixed standards and norms. 2. The special education school library operation situation: most of the special schools do not have full-time management staff, more by the equipment team leader or school staff, the use of computer online borrowing, and the establishment of the collection directory system, Approach, most of the readers have to provide services through the circulation of borrowing services. 3. The difficulties and needs of the special education school library: the majority of the library management staff lack of manpower, there is no fixed system, and usually lack of relevant professional knowledge, and subject to the degree of special student obstacles, more difficult to read and promote Use education. 4. The special education school teachers to use the school library situation: the majority of teachers weekly use of school library times 0 times, but within a month, the average weekly use of 1 to 5 times the highest frequency, encountered in the use Difficulties will also tend to ask the library staff, most of the teachers choose to occasionally lead students to understand the library, is not too common teaching activities, the use of the purpose of teaching and more related to the library to borrow books, with Teaching to collect teaching materials and preparation materials. 5. The special education school teachers to use the school library satisfaction situation: special education school teachers on the school library satisfaction are more than 3, the satisfaction of the title, the highest degree of satisfaction with the procurement of books will consult the teacher The views and needs of the teachers, the library staff to provide services, library space furnishings, moving lines and lighting for the top three, and the collection of quality, quantity and inventory directory system is not satisfied; in the satisfaction of differences in analysis , The most dissatisfied groups were in the case of 46-50 years of age, the school district in the east and served as a mentor of the special education teacher was significantly dissatisfied with the situation.

在社群網路發展蓬勃的時代，各企業都要求行銷人員尋求在社群網路曝光最大化的方法。企業也渴望透過培養忠實顧客得到穩定的顧客關係;換句話說，企業無意識地在顧客參與度的方面進行著墨。除此之外，企業習慣於藉著整合(聯合)性行銷來增加企業曝光度以及減少行銷成本；但僅止於與利益關係夥伴的行銷而喪失了更進一步培養顧客關係的機會。在我們的研究中，我們發展了原創性的概念性架構去幫助企業完成三項目標：優化口碑行銷之可能性、發展顧客參與度、以及加強與合作夥伴整合性行銷的效益。本研究設計了顧客參與平台，提供企業以協助企業管理粉絲專頁、發展顧客參與度以及挑選適合的合作夥伴以進行整合性行銷。我們研究發現，內省意見領袖之顧客參與度與文章型態以及內容有顯著關係，他們較容易受到知識性文章內容所吸引；而一般Facebook使用者也容易因朋友分享文章而有更高度閱讀的意願。我們也藉由這些發現針對兩間企業進行聯合行銷的個案研討，成功提高其B2C2C在Facebook上的口碑行銷廣度和顧客參與深度。 / In view of the explosive growth of social network, businesses want their marketers to find ways to be more ad exposure. Furthermore, businesses desire to get loyal customer for sustainable customer relationship; in other words, businesses are interested in developing customer engagement, even if they do not realize that they are so. Besides, businesses used to increase their brand exposure and decrease marketing cost through integrated marketing, but merely cooperating with stakeholders lost opportunity to further cultivate customer relations. In this study, we develop an original conceptual framework to assist business to complete three objectives: locally optimizing eWOM likelihood, developing customer engagement, and enhancing effectiveness of integrated marketing with cooperation stakeholder. We design an engagement site to help businesses choose their cooperation stakeholders, manage their fan page and further engage their customers on their fan page through our services provided on engagement site. Our finding includes the insights of the significant engagement degree between the informative content article and introvert leaders, the introvert leader to arouse their friends’ interest by the article, the method to enhance B2C2C eWOM through the introvert leaders and the practices of cooperating campaign between two businesses on Facebook.

由於中國大陸對企業境內上市的嚴苛要求與外商投資的產業限制，新興互聯網企業不得不訴諸境外上市融資。根據美國會計準則關於「可變利益實體」的規定，新浪網開創以搭建可變利益實體架構實現境外上市的模式成為21世紀初中國大陸互聯網及其他產業上市融資的不二選擇。可變利益實體架構中，境外上市主體與境內運營實體通過協議達成控制關係，將後者營運狀況併入前者財報，滿足其境外上市條件。近年中，支付寶違約、沃爾瑪併購1號店等事件引發法律界、財經界對VIE架構的關注。2015年來，《中華人民共和國外國投資法（草案徵求意見稿）》的公佈，《工業和信息化部關於放開線上資料處理與交易處理業務（經營類電子商務）外資股比限制的通告》（簡稱「工信部196號文」）的公佈，以「暴風科技」為代表的紅籌股回歸現象，都給VIE架構帶來變局。 本文從VIE架構的產生背景出發，梳理其發展狀況，釐清其概念，歸納其特點，分析其所涉法律問題與風險，探討其監管設計，意圖使讀者對中國大陸協議控制下的可變利益實體架構這一法律現象有全面的把握。