諸多業界與管會研究者深深感覺因為經營及製造環境產生重大丕變，使得傳統成本管理系統已無法滿足企業經理人為提昇企業本身競爭力所需的資訊。因此，學者針對資訊的產生要素（原始資料及制度方法）加以探討及研究，結果發現以作業為基礎所建立的成本管理系統能明確指出企業資源耗用情況，此即近年來廣受重視的作業基礎成本及管理制度（Activity-Based Costing and Activity-Based Management，簡稱ABC及ABM）。 　　ABC及ABM已廣為討論及運用，惟大多以國外企業為主，我國企業正面臨轉型期，也逐漸重視此等成本管理新技術，但運用此等技術者多為外商企業，本土產業仍停留在觀念導入及模擬階段，故基於他山之石，可以攻錯之理念，本論文以個案研究的方式探討ABC及ABM於國內本土產業規劃、設計及實施之情況，俾供未來國內之學術及實務界人士推動ABC及ABM之參考。 　　本論文以五個構面為探討主題： 　　構面一、作業基礎成本及管理制度之發展（此屬理論部份）； 　　構面二、如何規劃及設計作業基礎成本及管理制度，並與實務相互比較； 　　構面三、實務上實施作業基礎成本及管理制度之步驟及程序； 　　構面四、組織文化、組織變革、及實施作業基礎成本及管理制度之相互關係； 　　構面五、活用作業基礎成本資訊。 　　經由實地個案研究所獲得之結論為： 　　一、實務上基於行業特性及企業本身需求之緣故，於規劃、設計、及實施作業基礎成本及管理制度時宜作適度的修正。 　　二、因目前個案公司之實際需求，故以作業時間為代理動因，俾計算作業或產品之真實成本。 　　三、作業基礎成本資訊與傳統制度成本資訊比較的結果顯示，相對而言，產品成本的高低估範圍從高估64%到低估616%，其中以低估的程度較大，然而，促使產品成本高低估的影響因素眾多，如印刷紙質、紙張磅數、印量、著墨量、印刷開式、印刷色數等，且各因素間亦相互影響，導致目前不易解釋根本原因。 　　四、運用資訊系統將作業基礎成本資訊加以整合並依所需表格化，可明確提供有關產品成本、作業成本、附加價值活動與無附加價值活動、及生產績效等有用之資訊，協助個案公司不同層級之主管了解公司資源使用的情況，俾於進行作業管理、企業策咯等活動時作為參考之依據。 　　五、由於個案公司的組織文化較能接受新觀念及管理技術，使得在沒有外部支援的情況下，由公司自行規劃、設計、及實施作業基礎成本及管理制度，筆者於研究末期親訪相關人員後，發現個案公司的企業文化稍有改變（如生產現場人員逐漸認為填寫工作報表為本身責任），而高階主管也愈趨重視攸關的管理技術之重要性，引發個案公司從事改善企業的活動等。

多媒體教學被認為是一種最適合人類學習認知的教學方法，可預見的未來 ，多媒體技術將大量運用於教學。多媒體教學軟體的開發須整合多種媒體 ，不僅開發費用龐大且設計繁瑣，造成發展與開發成本估算的困難。本研 究乃針對多媒體教學軟體開發過程中所需考量的因素，探討多媒體教學軟 體開發成本估算模式。建立『多媒體教學軟體開發流程工作項目』，說明 多媒體教學軟體開發過程中所需注意的細節與步驟。藉此，專案開發者可 以更加瞭解多媒體教學軟體專案之開發流程與所需注意的細節，改善專案 管理之品質，此外，此一開發流程亦為開發成本估算的基礎。由於成本估 算的單位為細步工作項目，開發者較能掌握所需耗費之資源，增加成本估 算的精確度。而基於協助成本估算自動化的觀點，考量系統使用者多為管 理階層人員遇與其之資訊需求，提出『多媒體教學軟體開發成本估算系統 設計架構』，以為多媒體教學軟體成本估算系統設計之參考與建立多媒體 教學軟體開發成本估算先導系統之基礎。功能架構包括友善之使用者介面 、資料庫管理、統計資料圖表與專案管理等四項功能本研究另一重點乃依 據多媒體教學軟體開發流程與成本估算先導系統設計架構，建立『多媒體 教學軟體開發成本估算先導系統』，實際建立一多媒體教學軟體開發成本 估算先導系統，協助開發成本估算的自動化，並驗證成本估算系統設計架 構的可行性。在使用者介面功能上，先導系統乃以滑鼠與功能式選單為主 ，並提供使用者線上查詢與選取的功能。在資料庫管理功能方面，包括線 上資料庫查詢與定期資料庫更新。此外系統提供專案支出費用明細表、現 金支出圖、階段期間圖與階段現金圖等統計資料報表以協助開發者決策的 進行。

在知識經濟時代下，智慧財產作為企業乃至國家國家競爭力之根本，已成為定論。然而學界對於智慧財產之管理運用的研究，多集中於智慧財產本身之管理而鮮少觸及管理智慧財產之組織。管理智慧財產之組織可以內建於企業內部，也可以外置於企業外部，也就是智慧財產控股公司。藉由對智慧財產控股公司之組織架構進行研究，便可了解將智慧財產之所有權自原企業中分離，能為企業帶來何種管理上的效益，效益又有多大？智慧財產控股公司如何為企業帶來稅務上之效益，其所面臨之挑戰為何？ 由於美國最早對於智慧財產控股公司所生之相關稅務問題進行規範，規範之內容也堪稱廣泛與細緻，故美國之稅制深具比較、對照、參考之價值。 此外，企業之稅賦除所得稅之外尚包括營業稅等稅目。但是本文就智慧財產控股公司相關稅賦問題之研究範圍，限於營利事業所得稅及所衍生之個人綜合所得稅。 在理清智慧財產控股公司之管理及稅務上效益後，本文便能為我國政府及企業提出建言，使政府能了解新型態的跨國企業智慧財產管理架構以確認合法節稅與違法的逃漏稅之界線，又能使我國企業得以藉由智慧財產控股公司架構來促進管理及稅務效益。 / In the knowledge economy era, intellectual properties, without doubt, are the foundation of competitiveness of enterprises and countries. However, studies regarding management of intellectual properties usually focus on intellectual properties themselves rather than the organizations managing intellectual properties. The managing organizations can be built in the enterprises or out of the enterprises, i.e., the intellectual property holding company (IPHC). By studying the organization structure of IPHCs, we can understand what and how huge the management benefits are to separate the ownership of intellectual properties from the enterprises, how IPHCs bring tax benefits for the enterprises, and what the challenges are in front of IPHCs. Since the United States of America is the first one who stipulates the relating tax issues of IPHCs and is probably the broadest and the finest, the tax system of USA is of great value for comparison and reference. This thesis will thus explore the USA tax system. In addition, beside income tax there are still other tax items such as business tax can be levied on enterprises. But this thesis only focuses on business income tax and thus derivated individual income tax. After clarifying the management and tax benefits of IPHCs, this thesis then is able to advice Taiwan Government and enterprises so that the government can realize the new intellectual properties managing organization structure of multinational enterprises to differ legitimate tax saving from illegal tax evasion while the enterprises can obtain the management and tax benefits through the IPHC management structure.

本研究包括3個研究議題。第1個議題旨為估算不同部門別（包括農業、工業、服務業與運輸業）的能源燃燒產生CO2排放之組成因素的貢獻量，係藉由拉氏指數法和算術平均迪氏指數法之加法型態，拆解5種不同的因素（包括：碳密集度、部門結構、能源密集度、人口及經濟規模等），觀察其對於CO2排放變動之影響。本文採用台灣1992-2008年的各部門別的資料作為分析的基礎，研究結果顯示，以上部門的經濟規模對於CO2排放的貢獻呈現巨幅的正向效果；人口因素則呈現微幅的正向或負向的影響；而碳密集度對於CO2排放減量有正面的影響，並發現此乃是構成改善能源結構並導致CO2排放減量的最重要因素；能源密集度因素的影響，除服務業以外，其餘部門均呈現負向影響，此一結果顯示，大部分部門要進一步改善其能源效率頗為困難，是以未來致力於減排的努力，應著重於使用乾淨能源，尤其是以再生能源作為替代能源 (Liaskas et al., 2000)；此外，值得注意的是，部門結構因素對於大部分的產業，如農業、工業和運輸業的CO2排放減量有正向的影響，據此可推論，我國的部門結構已漸趨向於低耗能產業（如服務業）發展。另外，本文採用近似不相關迴歸模型，探討各項政策工具（如環境稅、進口關稅）與經濟變數（如貿易條件及時間趨勢等）透過以上5種不同的組成因素，對於CO2排放變動的影響效果作一分析，其實證結果可供決策者制定減排政策的參考。 第2個議題係為建立節能減排的有效政策工具，須先詳實掌握各項政策工具對節能減排與經濟成長的影響，乃深入回顧相關文獻之理論與實證方法，據以建立適合台灣的3E聯立模型，並進行實證分析，藉以推估多項政策工具（如環境稅、關稅等及能源價格等）與經濟變數（如貿易條件、所得等）對於節能減排與GDP的影響。實證分析結果顯示，台灣之能源消費、CO2排放、及GDP對於各項政策工具與經濟變數之彈性不僅各異其趣，而且有些彈性並非固定不變，可隨時間經過動態調整。 第3個議題係利用台灣1992-2008年之農業、工業、服務業與運輸業等部門別的panel data，仿照Battese and Coelli (1995)提出之隨機邊界(Stochastic Frontier Analysis, SFA)模型，建構隨機生產邊界函數 (stochastic production frontier function)與隨機能源需求函數 (stochastic energy demand frontier function)，利用最大概似法估算出各部門的GDP與能源需求之隨機邊界與技術效率 (technical efficiency, TE)，並據此實證結果提出政策建議。 / The thesis includes 3 issues of research. The first research aims at identifying the factors that have influenced change in the level of various sectors (agriculture, industry, service and transport) CO2 emissions from energy use. By means of both Laspeyres index method and the arithmetic mean weight scheme expressed separately in the additive form, the observed changes are analyzed into five different factors: CO2 intensity, structural change, sectoral energy intensity, sectoral employing population and output level. The application study refer to 4 sectors of Taiwan between 1992 and 2008. The obtained decomposition results indicate that the examined sectors the value calculated for the output level effect present the highest value appearing positive contribution of CO2, and the contribution from population is slightly increased or decreased, while CO2 intensity has beneficially influenced the reduction of CO2 emissions, as well as the improvement of fuel mix found to be the most important factor that lead to the reduction of emissions. In most of the examined sectors for the energy intensity factor present positive effect on CO2 emissions, the only exception is service sector showing negative impact on CO2 emissions, which can be stated as Liaskas et al. (2000) that as further improvements in energy efficiency in most sectors become more difficult, efforts to reduce CO2 emissions will be predominantly directed towards the use of clean energy forms and especially towards the deployment of renewable energies. It also should be noted that structural change has positively influenced the abatement of CO2 emissions for the most sectors such as agriculture, industry and transport. We conclude it shifts towards less energy-intensive service sector, due to have negative influenced the observed decrease in CO2 emissions for higher energy use sectors (industry and transport) and agriculture,. In this article, we also use a seemingly unrelated regression to further investigate the policy tools how to change in CO2 emissions level by the five different factors. The results indicate that policymakers may reduce emissions considerably through various policy instruments. The second issue focuses on initiating effective policy to save energy and reduce emission, one needs to reasonably capture the potential impacts of various policy instruments on energy consumption, CO2 emission and economic growth, the second research, after extensively reviewing the literature, builds a locally ideal empirical model that facilitates the estimation of various policy elasticities. The empirical results indicate that policy elasticities may not only differ from one to the others, but also change dynamically, implying the 3E impacts of some policy instruments might be weakening over time. The main goal of the third article is to provide a detailed analysis of productivity and efficiency measurement for panel data on four different sectors from Taiwan over the period 1992-2008. We use a stochastic frontier model set by Battese and Coelli (1995) to build a stochastic production frontier function and a stochastic energy demand frontier function, which are estimated by maximum likelihood to obtain a stochastic frontier of GDP and energy demand, as well as technical efficiency. On this empirical results, we suggest that policymaker may simultaneously make top-down policies (green tax reform, increasing environmental tax etc.) and bottom-up policies (fuel price in line with prices of gas in global markets) to increase energy efficiency in different sectors.

本研究針對工業電腦產業，探索其創新產品服務：快速客製化（半客製化）服務的兩大產品服務模組化系統SOM(System On Module)及接單設計服務DTOS(Design To Order Service)-客製底板CSB的客製化服務之間的關聯影響，及對快速客製化（半客製化）服務的影響及關聯性。本研究以個案訪談法，以研華科技為研究對象；加上部份的問卷調查，為主要的研究方法。 　　本研究歸納分析研究發現如下： 　　【研究發現1】共通性模組的共通性程度會影響快速客製化服務績效 　　【研究發現2】變異性模組的變異性程度會影響快速客製化服務績效 　　【研究發現3】模組的介面標準化程度會影響快速客製化服務績效 　　【研究發現4】設計延遲會影響快速客製化服務績效 　　【研究發現5】最佳資源統治形式會影響快速客製化服務績效 　　【研究發現6】接單後生產機制會影響快速客製化服務績效 　　【研究發現7】共通性模組的共通性程度會影響設計延遲 　　【研究發現8】變異性模組的變異性程度會影響最佳資源統治形式 　　【研究發現9】模組化是接單後生產機制的必備條件 　　研究結果發現：快速客製化服務是結合「快速設計客製化」及「大量客製化」的新興事業模式；並發現模組化及設計延遲理論對快速客製化服務的重大影響。 　　因此本研究建議：廠商應該致力於推動模組化系統SOM的產業標準化，運用延遲理論於接單設計DTOS及接單生產BTO服務，及運用交易成本理論於最佳資源統治形式來提高客製底板CSB快速客製化服務的績效。 / This research focused on studying the new business model for Fast Customization Service which is the combination of Fast Design Customization Service and Mass Customization Service. 　　The research result shows that Fast Customization Service is significantly influenced by “Modularity” and “Design Postponement” . 　　The Author suggests that the IPC makers should endeavor for promoting the industrial standardization of SOM (System On Module) , implementing Postponement theory into DTOS (Design To Order Service) and BTO (Build To Order) , and implementing Transaction-Cost Theory into the best Governance Structure .

近年來國內各項重大公共政策、公共建設的實施，使政府財政日益困難；相對於政府財政拮据情形，民間資本不斷累積，公部門遂逐漸有引進民間資金的意願，欲藉著結合公有土地與民間資金、技術、經營管理能力進行土地開發，來達到提昇全民利益的目的，於是「公私合營」土地開發方式形成。公私部門以訂定契約的方式，將雙方擁有的資源結合。在此過程中，雙方必須密切配合，才能達到合營的目的。但不論目的為何，皆需考量成本，過去從成本觀點探討土地開發方式的研究多侷限在以財務分析方式評估，而事實上在整個開發過程中因雙方交易行為而產生的交易成本對於開發過程的影響是不容忽視的，因此本研究試圖從交易成本理論來探討目前相關法令規定與實際運作中設定地上權、BOT模式、合作興建、委託開發這幾種「公私合營」土地開發方式。 　　本研究之研究內容如下： 　　（一）目前國內公私合營土地開發方式相關法令規定、案例之整理、歸納。 　　（二）以交易成本理論分析、比較公私合營土地開發方式。 　　（三）降低四種公私合營土地開發方式交易成本的方法。

公共設施保留地容積移轉在於藉由市場交易機制，使公共設施保留地地主在等待政府徵收之前，得透過容積出售給開發業者獲致價金補償之機會，並免除政府直接辦理徵收之財政壓力。容積移轉制度基本精神是以市場效率解決土地分區使用之公平問題，然現行制度下，不同地區之公共設施保留地移出容積可得價金懸殊缺乏公平性，且容積交易集中於特定地區，造成當地生活環境品質之惡化。故本研究在制度建立之政策層面，尋求達到「受損補償，受益付費」公平原則，使容積購買者付出合理的價金購買公共設施保留地地主持有容積並透過制度設計控管容積移轉對生活環境品質衝擊之問題。在容積交易市場層面，則透過市場機制設計，塑造有助於市場形成與價格維繫之環境及降低容積買賣雙方之交易成本，以促進市場交易之效率並實現前述對地主之公平為目標。 本研究首先從市場供需之角度，分析容積供需失衡，對公共設施保留地容積移轉市場中容積價格之影響，並檢視影響TDR方案成功之市場運作因素與供需條件。其次，就買賣雙方交易盈餘分配進行探討，運用賽局理論中那許均衡之概念，分析討價還價之均衡解，以闡明信息不對稱下，如何解決地主在容積交易中議價資訊不足之問題，提高容積移轉價格，增進該制度在保障公共設施保留地地主財產權之貢獻。第三，引用中間層理論探討TDR銀行在解決交易成本問題之優勢，並闡明非營利性質因減少中介費用支出，增加交易雙方之交易剩餘，較能使TDR方案成功。第四，藉由前述理論之探討，本研究研擬改善現行公共設施保留地容積移轉的市場機制之相關議題，透過學者專家問卷及權利關係人的問卷調查之設計，汲取市場機制改善之建議。 本研究認為我國容積移轉市場存在容積總量超出環境容受力、市場所能提供之交易資訊不足、容積價格落差過大、中介者所提供的服務仍待加強及交易成本偏高等問題，需透過政府介入加以解決。因此，提出以容積銀行為容積移轉政策執行核心之市場交易機制，由各直轄市、縣市政府成立一個非營利性質的容積銀行，作為容積移轉交易平台，並成立專款專用之容積銀行運作基金，作為政策性購買容積取得所需公共設施保留地之用，賦予容積銀行資訊提供、中介媒合、價格引導、確保交易等功能，降低容積移轉交易成本，創造有利之交易環境，確保公共設施保留地地主，能以合理價格出售變現、政府財政可以負荷及都市居住環境品質得到掌控與維護的政策目標。根據研究結果提出建立公共設施保留容積移轉政策之決策與實踐機制及以容積銀行交易平台為主之交易市場機制等制度建議，作為政府未來改善公共設施容積移轉制度之參考。 / The transferable development rights (TDR) of land reservations for public facilities are a unique transferring method of development rights in Taiwan. This system allows the owners of land reservations for public facilities to sell the land, through market transaction mechanism and before the acquisition by the government, to developers through TDR in order to earn land transferring compensation. This system can also reduce the financial burden on the government on land acquisition. However, TDR has been questioned for deteriorating the urban living environment due to overdevelopment, and the transaction mechanism may reduce the market function and efficiency due to high transaction costs. Therefore, this study aims to design a market mechanism that can control the impact of TDR on the living environment, create an environment that is conducive to market formulation and price maintenance, and reduce the transaction costs of sellers and buyers, in order to facilitate the efficiency of market transaction and realize the fairness on the land owners. This paper first analyzes the imbalance between the TDR supply and demand from the market supply and demand perspective, and examines the effect of TDR of land reservations for public facilities on volume price in the market, as well as the market operational factors and supply/demand conditions that affect the success of TDR plans. Then, it discusses the surplus distribution of buyers and sellers, and applies the concept of Nash Equilibrium in the Game Theory to analyze the equilibrium solution of price bargaining. It aims to expound on how land owners could raise the TDR price under insufficient information due to information asymmetry during the bargaining process, and enhance the contribution of this system on the proprietorship of the land owners on land reservations for public facilities. Third, this paper applies the intermediation theory to discuss the advantages of TDR banks in solving the problem of transaction costs, and explains the reason that non-profit characteristics are more likely to guarantee the success of TDR plans. Fourth, based on the above discussions, this paper aims to improve the market mechanism of the TDR of land reservations for public facilities, and conduct questionnaire survey on experts and interest parties in order to collect opinions on the improvement schemes. Lastly, this paper proposes the market mechanism of using TDR bank as the policy executor of TDR, and establishing a non-profit TDR bank in each city/county by the local government as a transaction platform for TDR transaction. TDR bank operational fund should be established for exclusive use on the policy-oriented purchase of TDR of land reservations for public facilities. Thus, the TDR bank has the functions of providing information, mediating, price guiding, and transaction guaranteeing, in order to reduce the TDR transaction costs, create a favorable transaction environment, ensure the land owners of land reservations for public facilities to sell their lands at reasonable prices, reduce the financial burden of the government, and maintain a fair urban living environment. Suggestions are provided based on the research findings as a reference to the government on improving the TDR system of land reservations for public facilities.

電腦軟體這個伴隨著電腦科技，成為今後人類最具影響力的產品，隨著網際網路的發展已經進入了一個新的世代。在網際網路普及之前，軟體的發展除了要靠軟體開發廠商的創造力，最重要的就是代理商的傳播力、行銷力、及銷售力，把這樣無形性、智慧性的商品，提供給所需要的顧客。網際網路普及後則發生了本質性的轉變，尤其是數位影像及多媒體這類比較偏向一般使用者的套裝軟體。 本文將以數位影像及多媒體的代理商，在台灣的通路發展為主軸，探討這樣通路商所面臨的問題及策略決策模式。其中我們將以該產業最著名代理商為個案研究標的，以該個案為主軸探討此類通路商的如何應用五力分析在市場處於發展階段，用以發展自身的競爭優勢及其策略，在市場面臨成熟時如何應用技術採用生命週期的觀點，面對網際網路普及其對通路的衝擊，並提出可行的對應策略及建議。 / Computer softwear had been the most powerful and imfluenced tool to humannity for the then and now on, which drived by Internet and hardware popularity. Before the Internet age, software’s diffusion would depend on the orginial developer’s creativity and local Distributor’s marketing, sales force to deliver this kind of intelligent and intangible products to the customer. However as the Internet age comes, some of these connection had been changed. Image and Multi-media products could be on of the the most dramatice impact groups. In this thesis we would focus on Image and Multi-media software Distributor’s. With the most famous Distributor’s case study, we could further understand how they to build core competition and long term strategy to compet the competition and fulfill the consumer and orginal developer’s needs. Especially after the Internet age, what’s the key strategy make it survive and stronger. In this case we would learn how to use Five Fore Analysis to build core competetion in the market growing age, and how to fit in Technology Adoption LifeCycle theory in the realy world and wha’s the solution for the coming age.

此博士論文乃是以兩國福利受兩國交易成本及關稅的影響、以及兩國 資本所得稅率在就籍與就源課稅兩種稅制下受交易成本及資源稟賦的 影響做為分析的主軸, 以探討交易成本不一致下的國際產業移動之驅 動因素, 以及由此而產生的各國之福利水準和各國各種政策在不同條 件下對於福利的影響, 包含以下3 篇論文。 論文1: 不對稱貿易成本下之雙邊關稅的福利分析 當貿易成本存在時, 關稅的上升或下降對於經濟體系的福利變化之分 析目前仍少有廣泛討論, 本文之目的即在於分析此情況下關稅之存在 是否為兩國之間的次佳選擇之議題。在此, 我們依Dornbusch et al. (1977) 所建立的兩國連續商品空間之貿易模式內生模型進行分析。本 文證明, 當雙方貿易存在出口貿易成本時, 若本國出口成本高於外國 時, 兩國同步提高關稅將會使兩國皆減少出口, 本國所節省的貿易成 本將轉換為本國自行生產所支付的工資。此時, 若兩國經濟規模相同, 則本國的相對工資將會上升; 若本國之人口規模大於外國, 則不但本 國福利上升, 加總後之世界總福利亦會上升。當貿易成本為零時, 本文 則與Dornbusch et al. (1977) 及傳統上文獻的分析之結論一致, 課徵 關稅將使福利下降。因此, 當兩國間存在不對稱貿易成本時, 即使市場 為完全競爭, 零關稅亦非兩國之間的最適貿易政策。 關鍵詞: 貿易成本, 福利, 人口規模, 次佳理論 JEL 分類代號: F15, F42 論文2: 不對稱境內物流成本下之租稅與公共投入競爭 對於不同資本課稅原則下資本稅率與廠商選址之均衡分析, 本文設立 不完全競爭之兩國一般均衡模型, 探討廠商的區位選擇以及兩國間的 租稅競爭在不同的資本所得稅制及各國不同的基礎建設水準下所受到 的影響。在此, 資本所得課稅分為就籍課稅及就源課稅兩種方式, 而各 國之基礎建設的影響則為當地廠商的對內交易成本及對外貿易成本。 本研究發現, 不論是採取就籍課稅或就源課稅, 若兩國的資源稟賦及 基礎建設完全一致時, 則一國須採取降到底部(race to the bottom) 的政策, 透過較低之資本稅率才能使得本國的廠商集中度大於資本豐 富度。當兩國之間的資源稟賦及基礎建設不一致時, 則豐富的資源稟 賦及良好的基礎建設可使一國即使設定較高的資本稅率依然可以擁有 較高的廠商集中度。另一方面, 若原本兩國之貿易成本相同, 若一國以 全球化作為政策方向, 以改善對外貿易基礎建設而使跨國貿易成本下 降時, 將使得境內物流基礎建設較佳的國家的廠商集中度提高, 即使 此一貿易成本下降乃是由對手國所達成亦會得到此一結果。因此, 一 國應優先致力於在地化改善其境內基礎建設再進行全球化之作為。另 一方面, 就福利效果而言, 本研究發現, 改善本國之基礎建設可提高本 國福利、損及外國福利, 將會存在以鄰為壑的效應。當兩國經濟規模一 致、交易成本一致時, 則不論何國改善基礎建設, 加總的世界總福利將 會上升。 關鍵詞: 全球化, 在地化, 基礎建設, 租稅競爭, 福利分析 JEL 分類代號: R12, R53, F21 論文3: 不對稱對外出口成本下之租稅與公共投入競爭 本文設立一個兩國之間存在不對稱的境內物流成本及對外貿易成本, 以分析政府部門的不同公共投入對於其資本稅率及國民福利的影響。 本研究發現, 當兩國之間的對外貿易成本決定於各自的基礎建設與物 流通路時, 改善本國之境內物流基礎建設及對外貿易基礎建設以降低 本國的交易成本將可明確的提高本國的廠商集中度, 使得本國得以擁 有較高的資本稅率臨界值。同時, 當本國之交易成本降低時, 外國會受 到此一政策的負向影響, 使得其廠商集中度降低, 資本稅率的臨界值 亦因而降低。因此, 本國不論是改善境內或對外的基礎建設以降低交 易成本, 皆是以鄰為壑的政策。若就福利效果而言, 改善本國的基礎建 設以降低本國的境內及對外之交易成本皆可使本國的福利上升。就世 界福利而言, 當兩國原本的經濟規模相等、相對交易成本相等時, 世界 之福利將會因而上升。 關鍵詞: 貿易成本, 基礎建設, 租稅競爭, 租稅原則, 福利分析 JEL 分類代號: R12, R53, F21 / This main issues of this dissertation are the effect of asymmetric trade costs and bilateral tariffs on the welfare of the two countries, and the effect of capital tax competition on firms’ location choice under asymmetric trade costs and capital endowment of the two countries. Under these model setting, I discuss the welfare effect of trade policy and public infrastructure by the following 3 essays. Essay 1:The welfare Analysis of Bilateral Tariff under The Asymmetric Trade Costs. Although a large number of studies have been made on the welfare effect of bilateral tariff, little is known about what will be different if the trade costs are embedded in the international trade. The purpose of this essays is to analyze whether the bilateral tariff will be the second best choice under this kind of circumstance. In this essay, it is shown that the wage of the home country will increase from the saving of its higher trade cost if the two countries impose the bilateral tariff and it contribute to less trade between the two countries. If the home country own more population then the foreign country, then the world welfare will increase by the much more increase of the home country welfare. It is also shown that the welfare will decrease if there is no trade cost between the two countries, and this conclusion is in line with Dornbusch et al. (1977). Hence, the existence of asymmetric trade cost will change the traditional conclusion that bilateral tariff will be harmful to the two countries if the market is perfect competition. Keywords : trade cost, welfare, population size, second-best theroy JEL classification : F15, F42 Essay 2: The Tax and Infrastructure Competition under the Asymmetric Homeland Transport Costs This essay build a two-country general equilibrium model with monopolistic competition to discuss the issue of capital tax and the firm’s relocation under different taxation principle and different international trade cost and domestic transport cost between the two countries. In this essay, there are two kinds of taxation principles : the source-based principle and the residence-based principle. The globalization policy is to lower international trade cost, while the localization policy is to lower the domestic transport cost. The first conclusion from this essay is that : no matter what kind of taxation principle, there will be “race to the bottom” tax policy between the two countries for the purpose of attracting more firms if their endowments and infrastructure are the same. When their endowments and infrastructure are asymmetric, the country with better infrastructure and much more endowment can impose a higher capital tax and still own more firms then the other country. The second conclusion from this essay is that the country with better domestic infrastructure will benefit from globalization policy, even it is the unilateral policy of the other country. Hence, localization policy has higher priority than the globalization policy. Besides, this essay also shows that the localization policy will enhance the domestic welfare and lower the foreign welfare. Hence, localization policy will have the effect of beggar-thy-neighbor. However, the world welfare still increases from this policy. Keywords : globalization, localization, infrastructure, tax competition, welfare analysis JEL classification : R12, R53, F21 Essay 3:The Tax and Infrastructure Competition of The Two Countries with Asymmetric Export Costs This essay builds a two-country location model with asymmetric domestic transport cost and international trade cost to analyze the effect of infrastructure on the tax rate and welfare of the two countries. There are perfect capital mobility between the two countries and the transport cost and trade cost is decided by the location of the firms. Hence, its cost will be the result of the infrastructure policy of each country. It can be derived from this essay that the improvement of domestic or international infrastructure of own’s country can increase the concentration of firm and lead it to be capable of imposing a higher capital tax. Hence, the improvement of domestic and international infrastructure in one country will be “beggar-thy-neighbor” to the other country. For the welfare effect, it can also enhance its own welfare. When the two countries are of the same economic size and face the same relative trade and transport cost, the world welfare will increase from the improvement of infrastructure of either country. Keywords : trade cost, infrastructure, tax competition, tax principle, welfare analysis JEL classification : R12, R53, F21

台灣整合行銷產業受限於市場規模小及與市場景氣連動性高的因素下，面臨利潤被壓縮的挑戰，提出創新服務勢必為未來發展的趨勢。另一方面，雖然政府大力投入資源於文化創意產業，民國一百年甚至被馬總統宣告為台灣設計年，但多數的創意品牌設計卻無法面臨市場機制的挑戰。本研究試圖探討能否導入整合行銷傳播模式於文化創意產業鏈，發揮以市場為導向的價值建置跨業資源整合平台，改變過往的產業開發商品模式。 　　本研究架構以「新視紀整合行銷集團」及其建置的「有藝氏創意商品整合平台」為例，綜合交易成本理論分析和透過與「有藝氏創意商品整合平台」實際運作成效，分析整合行銷傳播模式應用在文化創意產業的可行性與綜效。 　　研究結論發現，導入整合行銷傳播模式的「有藝氏創意商品整合平台」有效降低整體現在文化創意產業鏈開發商品過程中發生的交易成本，除提高創意商品化的可能性之外，亦加快商品從研發到上市的速度，而消費者則是整體產業鏈交易成本降低的最大受益者。 / The integrated marketing industry in Taiwan faces a low gross-profit challenge because the limited market share and its growth is highly relevant to the worldwide economy. Providing a creative service becomes a trend for the industry to respond those tough situations. Although the Taiwan government has been putting a lot of resources into the cultural and creative industry and President Ma Ying-Jeou announced that the year of Taiwan centenary (2011) is “Taiwan Design Year,” most of Taiwanese design companies could not cross through a marketing chasm successfully. Most creative products could not been accepted by mass consumers. Thus, this research seeks to explore the application of integrated marketing communications in cross-disciplinary and then analysis the feasibility of changing creative product developing processes with the integrated marketing communications model. This research uses the transaction cost theory and takes New Vision Integrated Marketing Communications Group and its subsidiary company, Unique Art Integrated Platform of Creative Products, as case study to evaluate the efficiency in creative product developing processes. This research concludes that “Unique Art Integrated Platform of Creative Products” which applied the integrated marketing communications model into the cultural and creative industry in Taiwan, indeed increased the possibility of developing creative products, decreased transaction costs in developing creative products, and shortened the whole developing process, from searching for a design to launching a product. Most importantly, consumers are beneficiaries, spend less money to buy creative products, because of this new business model.