摘要 民國90年台灣成立金控法，一夕之間多家公司透過發起設立或轉換設立和成立金融控股公司，然而，當時沒有機會成立金融控股公司的金融機構又受制於二次金改，金控減半的政策導向原因而不知其門而入。而目前可以進軍金控行列的方式不多，其中唯一較可行就是併購現有的金融控股公司。 本研究將重點擺在甫併購不久的元大金融控股公司。法定上於96年4月2日與復華金控合併生效日，更名為元大金控。本研究對於併購過程做了一系列的探討研究整理。並且對於合併前後動機評估及併購後的綜效探討和對此併購案是否有為股東帶來財富增加的效果做分析。最後，在併購後成為金控公司之一的元大金控，未來的發展策略及執行方向也做出研究。

自2010年6月我國與中國大陸簽署《ECFA》後，我國銀行業者開始將其在中國大陸的辦事處升格為分行，截至目前(2015年5月底)為止，已有6家台資銀行在中國大陸的分行開始營業，此為兩岸金融業交流的重大突破，但不可否認的是，我國銀行業在登陸時程上已落後其他外資銀行許多，要想急起直追，除了透過我國政府在後續《ECFA》談判中替台灣銀行業者爭取到更有利的條件外，台灣銀行業者也要積極尋找在中國大陸市場中業務突破的機會，如何善用我方同文同種、廣大台商客群以及過去金融服務業發展經驗等競爭優勢，以及如何把握住中國大陸政府未來的發展方向，這些都有待深入之探討。 本研究首先說明外資銀行在中國大陸的發展現況，並將普華永道會計師事務所2010年5月出版的「外資銀行在中國」之內容作一整理，從中國大陸外資銀行業者的角度觀察目前中國大陸市場所面臨到的挑戰與機會，接著針對2007到2009年外資銀行在中國大陸的財務數據作績效分析，當作台資銀行業登陸之借鏡，然後彙整出兩岸對台灣銀行業登陸之相關法令，同時整理出目前台灣銀行業的登陸情形，並利用外資銀行在中國大陸的發展經驗，探討台灣銀行業登陸後的業務發展機會以及未來可能發展，最後做出結論與建議。

近年隨著消費水準以及環保概念的提升，使消費者越加注重食品的健康與安全，也是有機產業蓬勃發展的主因。而目前相關業者除了大型企業多角化事業投注外，民間亦有許多微型企業著手經營。本研究主要國內從事有機產品的微型企業之經營模式、創業的關鍵成功因素等構面分析，並探討有機產業之未來發展契機等。 本研究以個案研究為策略，深入訪談了五家微型產業的頭家，整理有以下之重要研究發現： 一、 有機產品微型企業的創業動機通常來自於本身親身經歷，進而對有機產品的信賴而深入學習、研究與著手經營。 二、 有機產品微型企業在產品與服務上多元發展，基本產品線包括有機蔬果及健康食品類外，亦注重與消費者交流的服務搭配。 三、 有機產品之微型企業經營模式及通路佈局通常以實體店面主，網路或虛擬通路為輔，並注重與顧客的交流。 四、 有機產品微型企業在關鍵成功因素層面，通常無形資產來得比有形資產重要，而財務資產則以自己資金創業為主。 五、 未來有機產業的發展可能朝向制度化、專業分工或連鎖店的經營模式。 / In recent years, the rises of the consumption level and environmental protection concepts make consumers more pay attention to the health and safety of food. It is the main reason that makes the organic enterprises vigorous. Now there are many large-scale enterprises investing in the organic industry, and also many micro-enterprises involving in. The thesis aims at the business model of these organic enterprises, the key successful factors (KSF) of how to start an enterprise, and what is the future about the organic industry. Through the related literature analysis and cases study, we find some important points as followings: 1. Most enterprisers thanks to themselves experiences and further learn more about how to organize and maintain the organic business. 2. The micro-enterprises of organic products always have a variety of products and service, including organic vegetables and fruit, and emphasize on how to contact customers closer. 3. For the micro-enterprises of organic products, physical channels are primary, and virtual channels are secondary. 4. For the KSF of these micro-enterprises, intangible assets are more important than tangible assets, and the financial assets are mainly the micro-enterprisers funds. 5. In the future, the organic industry might become more systematic, profession divisional, and lead to the chain stores business model.

「顧問式行銷」，也就是生產服務型企業成功的商業模式，主要為生產服務型企業可以善用公司資源、技術及產業資訊的優勢，診斷及引導客戶提出需求，並讓企業內部從不同的角度與面向來思考其策略行銷的方案，藉由執行提高客戶之競爭力的價值活動來促進雙贏的商業模式。

領導理論中之權變領導理論興起於1960年代, 為領導研究開創一片新的天地, 成為領 導理論與實際的研究主流, 它的基本論點是: 組織效能乃領導行為與情境因素交互作 用的結果, 一位成功的領導者應當衡量所處環境之各項因素, 而選用合適的領導型態 。 雖然很多研究者已意識到情境因素的重要性, 但有關此一方面的研究多祗局限於實際 經驗的描述, 而無實證的支持, 迨至F.E.Fiedler(1964) 提出之領導“權變模式”, 方廣受引用與考驗, 而繼Fiedler 之后R.J.House(1971) 正式提出“路徑----目標理 論”,(path Goal Theory),以往的領導理論多視領導效能為組織或工作目標的完成, 惟“路徑----目標理論”中的領導效能則重視部屬的心理感受, 它匡正傳統以領導者 為中心之偏失, 顧及部屬與工作環境的特質和需求, 彌補特質領導理論與行為領導理 論忽略情境因素之不足, 有助於領導者辯識復雜情境的影響, 以調整領導作風。 因此本研究將以R.J.House 之“路徑----目標理論”, 一來引用國外已驗證的理論假 設, 以實證此理論部分假設在本國國際性大型會計師事務所是否受到支持; 二者提供 未來以“路徑----目標理論”觀點從事進一步研究的基礎, 最后期望本研究的發現, 對於會計師事務所的領導者在實行更有效率的領導行為時, 能夠提供實際的指引。 本研究架構是以本國國際性大型會計師事務所查帳人員所認知之主管領導行為( 即體 恤與主動結構行為 )作為預測變項, 并以工作結構與工作壓力為調節變項, 兩者交互 作用影響查帳人員對“路徑----目標”關系的知覺, 進而決定領導者效能( 即工作滿 足 )。

公益信託係以慈善、文化、藝術、宗教、祭祀或其他以公共利益為目的之信託，其形式所有與實質所有分離之架構及無基金門檻之限制，較能達到責信功能與便利設立之優點，故應可發展成非營利組織之重要型態；惟我國公益信託制度直到2005年年終，信託法立法已近十年，2001年修正通過的各信託稅法，明訂在符合一定條件下，捐贈者享有稅賦減免，且國內外文獻對公益信託制度亦多有介紹，何以國外可以發展蓬勃之制度，在我國卻遲遲無法推展？因此本文主要研究公益信託無法推展之原因，與如何推展公益信託制度。 本文除介紹公益信託法制，另舉財團法人與公益信託作一比較，此外，以個案研究實例，說明公益信託實務之運作，並探討公益信託整體環境之發展。 公益信託型態之非營利組職，何以至今尚未普遍設立，本文以為原因如下： 一、捐助者與社會大眾，仍習慣於社團與財團等型態之非營利組織，對於公益信託之設立、運作與功能較不明瞭。 二、因稅法規定，為享受租稅減免，則受託人必須是信託業法所稱之信託業，為其必要條件之一，因此委託人將有下列幾項考慮： 1、受託人(信託業)執行信託事務時，是否會與委託人設立公益信託之理想不 一致? 2、受託人(信託業)是否有足夠的事務經營能力? 3、不可諱言，亦有部份人擔心受託人係信託業，以致其監督機制較嚴，而影響其設立意願。 三、 我國信託業就公益信託之業務，尚於發展階段，而不具經濟規模，因報酬、人才及法律責任之考量，亦降低其承接意願。 四、我國傳統社會價值觀念的影響，即使捐贈財產成立非營利組織，仍希望有控制權，因此對於公益信託由受託人，管理或處分財產，較不能接受。 五、成立公益信託必須符合各目的事業主管機關頒布之監督準則及許可，增加設立公益信託之困難。 本文最後認為，公益信託設立無最低基金門檻、支出不受達收入百分之七十以上之規定、基金及收入無運用與存放金融機構等限制，以上簡便與彈性之優點，若能妥善運用，對整體非營利事業之發展應有助益，當然其並非取代其他非營利組織，而係提供從事非營利事業者，另一型態之選擇。 / Public trust has the following purposes: charity, culture, art, religion, sacrifice offerings, and other public interests. It is relatively more capable of achieving accountability and convenient establishment because its structure separates real possessions from nominal possessions and it doesn’t have restrictions on funds. Therefore, it is a potential fundamental form for non-profit organizations. To the end of 2005, domestic trust laws have been established for nearly ten years. Amendment of trust tax laws in 2001 has specified that under certain conditions donators are eligible to tax reductions. There have also been many introductions to the public trust system in domestic and foreign documents. How is it then that a flourishing system overseas can’t be implemented domestically? Therefore, this article studies the reasons that public trust has been unable to be implemented and how it should be implemented. This article introduces the public trust legal system and also compares legal foundations with public trust. Furthermore, it uses case study to describe the operation of public trust practices and discusses the development of the overall environment for public trust. This article believes that the reasons for the uncommon establishment of non-profit organizations in the form of public trust are as follows: 1. Donators and the public are more accustomed to non-profit organizations in the form of a corporation and legal foundation and do not understand the operation and functions of public trust. 2. According to tax laws, the trustee must be a trust enterprise defined by the trust enterprise act in order to enjoy tax reductions. Therefore, the client should have the following considerations: 1) When executing trust affairs, will the trustee (trust enterprise) have the same ideal as the client for establishing public trust? 2) Does the trustee (trust enterprise) have sufficient business operation abilities? 3) The willingness for establishing public trust is influenced by worries that the trustee is a trust enterprise with strict monitoring mechanisms. 3. Domestic public trust affairs are still in the development stage and don’t possess economic scale, considerations for return, personnel, and legal responsibilities have also lowered the willingness of clients. 4. Due to the values of our traditional society, donators wish to have control over non-profit organizations established from their donations, which is why they are unable to accept public trust which allows the trustee to manage and handle assets. 5. The establishment of public trust must conform to the monitoring principles of supervising institutions and be approved of, which increases the difficulty of establishment. Finally, public trust has no restrictions on minimum funds, how funds and income are to be utilized, if funds and income are to be deposited in financial institutions, and whether or not expenses should exceed seventy percent of income; this article believes that the development of the overall non-profit business should benefit if the simple and flexible advantages listed above are thoroughly utilized. Of course this article is not saying that public trust should replace other non-profit organizations, it is merely providing another option for those who wish to enter the non-profit business.

論文內容摘要：本研究探討對台灣的高中生教導一本完整英文原著小說與其閱讀能力的關聯性以及學生們對於小說閱讀和小說課的態度。 一、 研究方法： 1. 受試者為台北地區某一所高中高一的124名學生，其指定讀物為C.S.Lewis所著之小說「獅子、女巫、魔衣櫥」，所進行的小說閱讀和教學從2005年九月至2006年元月為期四個月，以每週一節課的時間用於小組討論和發表，並由教師導引上課流程，受試者須完成課後作業單並繳交給教師評閲。 2. 在施教前和施教後分別對受試者實施閱讀能力前測及後測，復加之以成對母體t檢定，以檢驗全體受試者和高中低不同能力組別學生的前後測差異，此外亦實施ㄧ有關小說內容的開書測驗，以便檢驗受試者了解小說的程度，以及蒐集受試者的期末考英文成績（考的是英文課本）。研究者檢驗了以下三種測驗時間相當接近的測驗中任兩種之間的關聯：閱讀能力後測、小說測驗、期末考英文測驗。 3. 最後，小說閱讀和教學的問卷調查由受試者填完，並以頻率和百分比分析全體受試者，而以卡方檢定分析在受教前有無閱讀其他英文小說經驗和受教後是否讀完整本小說之差異。 二 、研究結果 1. 在小說教學結束後，受試者的英文閱讀能力不只顯著地提升，而且與小說測驗成績顯著相關。 2. 而對全體受試者和中低成就組學生而言，小說測驗成績則和期末考成績顯著相關。 3. 對中成就組學生而言，閱讀能力後測成績和期末考英文成績有顯著相關。 4. 受試者對於英文小說閱讀的反應正面多過於負面的有：對於讀小說的感覺、對於增進英文閱讀速度及字彙的幫助、提升學習英文興趣的幫助。而對於是否增進英文文法知識與幫助課本學習，只有少數學生持肯定態度。 5. 受試者對於小說課及其活動的態度呈高度肯定，對於再教一本英文小說的反應十分熱烈。 6. 讀完指定小說確實與未讀完者在「認為讀指定小說提升今後讀英文小說的意願」上有顯著不同，而受教前讀過其他小說與教學後讀完小說者，則皆比未讀過其他小說及未讀完指定小說者，更願意在時間許可下自行閱讀英文小說。 7. 受試者的閱讀技巧增進從多到少依次為：閱讀理解、字彙、文法句型。 三 、結論： 英文小說閱讀做為一種延伸閱讀其對高中學生學習英文的幫助，不只是認知上的也是情意上的，與其讓學生自行摸索閱讀英文小說之道，將之當作課堂學習教材並施以教學將更能有效幫助學生。本研究證明英文小說在台灣高中英文課程為一門值得教的課，而非僅是一種單單留給學生自行閱讀即可的讀物。 / The present study explored the correlations of teaching a complete English novel to high school students in Taiwan with their reading ability and investigated their attitudes to the novel reading and the novel class. The subjects were 124 freshmen students of a senior high school in Taipei, whose assigned material was the novel The Lion, the Witch & the Wardrobe by C.S. Lewis. The reading and teaching of the novel lasted a semester from Sept. 2005 to Jan. 2006, with one period of English class each week spent on small group discussion and presentation monitored and facilitated by the teacher. After-reading worksheets were done by the subjects and handed in for teacher review and assessment. A reading pretest and a post-test were administered to the subjects before and after the treatment, and their reading ability improvement was examined using Paired T tests for all subjects and different ability groups from high to middle and low proficiency groups. Besides, an open-book novel test concerning the content of the novel was given to find out how well the subjects understand the novel. The subjects’ scores of the final periodic test on the English textbook were also gathered so that the researcher could investigate the correlations, with Significant Correlation tests, between any two of the three tests which all took place near the end of the semester: the reading post-test, the novel test and the final periodic test. Finally the questionnaires on the novel reading and teaching were filled in by the subjects and analyzed based on the subjects as a whole with frequency and percentage. Furthermore, distinctions were made based on the differences between those subjects who had read other novels before the treatment and those who hadn’t, and on the differences between those who finished reading the novel and those who didn’t, with Chi-square tests. The major findings of the study are as follows: 1. After the treatment ended, the English reading proficiency of all subjects in general has increased significantly, and was found to be correlated with the novel test significantly. 2. The novel test was found to be significantly correlated to the final periodic test for all subjects and the Middle and Low Proficiency Groups. 3. For the Middle Proficiency Group., the post-test was correlated to the final periodic test significantly. 4. The subjects’ more positive responses than negative ones to the novel reading included: feelings about the novel, how the novel reading helped increase reading speed and vocabulary, how the novel helped raise their interest in learning English. As to whether reading the novel increased English grammar knowledge or helped them learn the English textbook, only a minority of them answered positively. 5. The subjects’ attitudes towards the novel class and its activity were highly positive and the responses to having another English novel taught were quite enthusiastic. 6. Having finished reading the novel made a difference for the subjects in believing reading the designated novel promoted their willingness to read more English novels, while being experienced novel readers and having finished reading the novel both made significant differences in the subjects’ willingness to read other English novels on their own when time is allowed for reading. 7. The reading benefits for our subjects in order of importance were: reading comprehension, vocabulary, and grammar and sentence patterns. In conclusion, novel reading, as a form of extensive reading, helps senior high school students learn English cognitively as well as affectively. Instead of letting the students grope their own ways to the English novel, it helps them more when the novel becomes the class material and is taught in class. This study explores the English novel as a worthwhile course to teach in high school curriculum in Taiwan, not just as something left for the students to read all by themselves.