教育為國家百年之大計，立國的根本。先總統 蔣公曾有訓示：「教育實為復國建國 的根本。」又說：「惟有能新能行－日新又新，實踐篤行－之教育，而後始有能新能 行之治政與能新能行之社會與國家。」是故，政治、經濟、社會等各方面人才的造就 ，和人才素質的提高，端賴教育為之培植。 然而百事非財莫辦，教育如是。必須有充裕的財源才能建立復國的根基，才能發揮育 才的效能。是故，有關教育經費的籌措，以及如何妥善運用此種財源，乃成為一項重 大的問題。因此本論文研究之目的，一則促請有關單位加強對大專教育經費預算的控 制。二則藉以提高大專院校會計管理的效能。三則建議利用成本衡量與分析於大專院 校會計。 本論文共分七章二十六節，內容綱要如下： 第一章：緒論 第二章：大專院校預算與會計概說 第三章：大專院校預算的編審與執行 第四章：大專院校預算控制之研議。 第五章：大專院校之會計管理。 第六章：成本會計在大專院校的應用。 第七章：結論。

本文撰寫可以概括為六大中心論點，即: 緒論，市場背景探討，消費者訪問調查，皮鞋市場現況論述，成本資料分析與結論。全又共分八章。 第一章「緒論」敘明本研究之問題重心、目的、範圍、步驟方法與所受限制。 第二章「台灣皮鞋業的發展及其市場特徵述耍」，乃有系統地敘述台灣皮鞋市場發 展的歷史與各個別發展時期之市場特徵。 第三章「皮鞋的需要分析」主要在闡明皮鞋產品在消費市場中的特性，並作實地消費者訪問調查，從而研析皮鞋的潛在消費情況。 第四章「台灣皮鞋之製造與生產」簡述台灣皮鞋生產狀況廠商、設備、技術與生產上待決的問題。 第五章「台灣區皮鞋之銷售市場」，鑒於台灣皮鞋銷售市場有集中都市的特性，特將台灣區分劃為六個重要區域敘述之，即: 台北、基隆、新竹、台中、台南與高雄、六大都市，並將親赴各該市調查結果分析目前台灣皮鞋業市場的一股狀況。 第六章「台灣皮鞋外銷市場｜美國之分析」，鑒於皮鞋銷美的前途似錦，故特全力搜集有關英國皮鞋市場有關資料，作最廣泛的推介，俾便有外銷潛力的皮鞋業了解國外市場之一斑。 第七章「皮鞋成本之計算與控制」敘述皮鞋成本之結構及計算方法，並簡介數種成本控制之方法。 第八章「結論」分論今後皮鞋業內銷與外銷應改進之方針與方法。

摘要 一九九七年東亞金融風暴起因之一即為公司治理不佳，其影響所及至數年後仍餘波蕩漾，而根據2000年6月麥肯錫顧問公司所做的全球投資人意見調查發現，有高達80％的美國投資人願意多付18％的價格來買良好公司治理企業的股票；自2001年底以來，美國「恩隆」（Enron）與「世界通訊」（WorldCom）等弊案又陸續爆發，其中所暴露的公司治理問題，讓世人驚覺這已是全球企業刻不容緩的議題，並亟思未來如何防止類似事件之發生。 公司治理經緯萬端，但都與如何確保資金提供者的投資能夠獲得應有的報酬有關。據此，公司治理的重要議題之一即為如何使小股東的權益不受內部人（即大股東與管理者）的侵犯；尤其在當今大企業紛紛進行事業轉投資之際，大股東常身兼轉投資事業之經營者，如何確保外在投資人（小股東與債權人）應得的報酬，並兼顧其他利害關係人的利益，為公司治理中實際且有趣之課題。我國大股東往往基於營運效率、自身利益與控制權的考量，會做出許多便宜行事卻不利公司治理的行為，如轉投資事業與母公司之間的透明度不足、大股東交叉持股或持有間接股權、所有權與經營權不分、母公司與轉投資事業之間可能的利益衝突、乃至於大股東個人風格等，這些大股東在轉投資事業中的角色定位與公司治理間的相互關係是本論文論述之重點。同時，為了加強研究的深度與實證性，作者特別藉由個案公司的實際案例來驗證文獻上的觀點，結論所得與研究相符合，並更能增添對企業經營之變化多端與不易控制之親身體驗。 本文最後並討論世界銀行、OECD及我國所規範之公司治理架構，希望公司治理能實際有助於我國企業之轉投資行為。因為制度的設計與執行若能加強公司治理與監督管理者的行為，當能強化公司競爭力，此乃公司治理積極面的貢獻。 / Abstract One of the reasons for the East Asia 1997 financial crisis is because of the careless corporate governance. The impact of this financial crisis actually has had deep and board affection even afterward. According to one investigation by Mckinsey & Company in June 2000, there are about 80% of global investors who are willing to pay 18% extra money to buy those stocks belong to companies have better corporate governance. On the other hand, starting from the end of year 2001, the successive collapse of Enron, WorldCom, and other USA companies has exposed the serious and urgency about corporate governance. It makes people in worldwide enterprises realize how significant the corporate governance is and try to avoid similar events occurred. Although corporate governance has many aspects, it all related to how to secure the deserved return of the capital providers. Accordingly, one of the important topics of corporate governance is to protect the minority shareholder rights from being invaded by the insiders (controlling shareholders and top executives). This topic become even more important especially when controlling shareholders are also top executives of the equity-invested companies. Thus, how to secure the investors’ (minority shareholders and creditors) rights is an interesting and practical issue of corporate governance. Controlling shareholders in Taiwan are used to manage firms based on their own convenience such as the efficiency of operation, interest of themselves, and control rights, instead of considering corporate governance. This attitude, however, will easily result in some negative behaviors such as the lack of transparency between mother company and her equity investment, cross holding or private holding of controlling shareholders, indifferences between ownership and management, the potential interest impact between mother company and equity investment, and even the affection of firms’ performance by the characteristics of controlling shareholders. This thesis emphasize in the above correlation between corporate governance and equity investment. We also examine a real firm’s case to enhance its conviction. This thesis also discusses the corporate governance structure of World Bank, OECD, and Taiwan. It is the author’s hope that corporate governance can be practically useful for a firm’s performance as its aggressive contribution.

企業往往會利用財務活動之變更，或是權衡性會計項目之操縱，來達到美化帳面盈餘之目的。而「銀行業」更因其產業特殊性，一直以來這種盈餘管理之幅度均高於其他產業；但是除了產業別之差異會影響盈餘管理程度之外，時間演進所造成的產業環境改變，以及個別企業體「公司治理」優劣程度，亦有可能造成經營階層進行盈餘操縱之動機的強弱差異。 本研究建立銀行業四大財務決策：放款、票券買賣、壞帳費用提列以及股利發放之聯立方程式，並使用台灣地區36家上市櫃商業銀行的財務報表資料，實證分析上述財務行為間的互動關係。本文首先利用時間面之切割，分析1991-1996、1997-2001年間銀行業盈餘管理程度之差異；其後更利用La Porta et. al.,（1999）所提出的股權偏離概念作為衡量銀行管理當局的道德風險指標，依此檢測「盈餘管理」程度是否因為道德風險的提升而隨之增加。實證結果顯示在1991-1996年間，非操弄性（原始）盈餘越高的銀行，反而會再增加票券買賣利益與降低壞帳費用提列，進一步提高營業利益；然而，原始盈餘為負的銀行，損益平滑化的現象顯著。在加入道德風險指標後，可以發現利用票券買賣進行盈餘管理，是銀行界普遍的狀況，而盈餘管理的程度會隨著道德風險的增加而提升，但是原始盈餘為負的銀行則較不傾向利用票券的買賣進行盈餘管理。在壞帳費用提列方面，可以發現銀行普遍利用壞帳費用的提列來進行損益平滑化的動作，但是道德風險之差異卻對原始盈餘為負的銀行之影響較為明顯。

論文摘要內容 近年來，廠商與廣告人員試圖採用另一種有別於傳統宣傳模式的方法將產品或品牌以較自然的、較不易被察覺的宣傳方式影響消費者，將產品「置入」在電影之中，稱為「產品置入」（Product Placement）。 本研究欲探討可能影響消費者對於「產品置入」的態度以及未來購買意願的變數，透過電視節目媒體的影響，消費者對該節目的情節、角色的喜好程度、對產品的認知與「產品置入」的態度之間是否有關係，以及是否會影響未來購買的意願，並以計劃行為理論為基礎探討其他影響因素，包括群體規範、知覺行為控制等。 研究結果發現當廠商運用產品置入的方式來宣傳其產品時，消費者（觀眾）會因為劇情影響到消費者對於置入的產品的態度，消費者對產品的態度除了會受到消費者本身對產品認知的影響，也會因為對劇中產品使用的明星認同感越高，對置入的產品會有越好的態度。態度會進而影響消費者對置入在劇中的產品之購買意願，此購買意願亦會受群體規範影響，不過本研究發現消費者的知覺行為控制力在本研究架構下對於購買意願的影響不顯著。

本研究探討面臨顯著背景風險（諸如核保等風險）金融機構之投資策略，考量加入國外投資風險下，該金融機構如何決定最適動態資產配置策略，為充分反映市場風險、匯率風險及核保風險，本研究以隨機方程式描述資產價值及核保經驗之變動，並以假想之人壽保險公司作為討論對象，預估未來現金流量並建構公司財務資訊相關之隨機模型，給定最低資本限制下，於指定投資期限內達到全期淨值(盈餘)最佳效用值為目標。本文依照給定之背景風險建構隨機控制模型，利用動態規劃法求出最適資產配置。結果顯示最適投資組合將由三項要素組成：1.極小化盈餘變化之變異數之部位；2.類似於短期投資組合策略之避險部位；以及3.用以規避背景風險之避險部位。因為模型複雜性之限制，以逼近馬可夫理論之數值方法計算最適投資策略。 / This paper analyzes the optimal asset allocation for insurers and investors who are required to cope with significant background risks due to underwriting uncertainties and interest rate risks among a set of stochastic investment opportunities. In order to hedge properly the country risks due to local volatile financial market, the foreign investment opportunities are included in the optimal portfolio decision. In this study, detailed formulation using the projected cash flows of a hypothetical life insurance company and its related stochastic phenomena are constructed. The insurers are assumed to maximize the expected discounted utility of their surplus over the investment horizon under the minimal capital requirement. Our problem is formulated as a stochastic control framework. According to the optimal solution, the optimal portfolio can be characterized by three components: a hedging component minimizing the variance of the change in surplus, a hedging component familiar to myopic portfolio rule, and a risk hedging component against the background risks. Since the explicit solutions cannot be achieved due to model complexity, the Markov chain approximation methods are employed to obtain the optimal control solutions in our numerical illustration.

企業之興衰可概分為導入期、成長期、成熟期、衰退期。本研究發現，台灣地區保全業目前處於「成熟期」。隨著微利時代之來臨，保全之傳統服務業勢必將面臨極大之挑戰，若無長遠規劃及有效興革，日後將被跨國性大保全公司所併購之可能，最後從而步入「衰退期」。因此，保全業必須重視研發與管理，方能因應市場之快速變遷與挑戰。 由於社會大眾對保全業之運作缺乏正確觀念，總以為安排保全後即無須另行安排保險保障，因此時常有保障缺漏之產生。就現況而言，保全業者素質良莠不齊，常因業務競爭而忽視風險管理之重要性，且普遍未能落實損害防阻之工作，造成保全重大事故時有所聞，甚至引發社會各界之非難與抨擊。再者，法令要求保全業必須利用保險以分散風險。然而因為認知上之差距，時常發生理賠責任界定之糾紛，造成消費者不諒解、保險業不願繼續承保之困窘，影響保全業之形象與聲譽甚鉅。 本研究主要探討台灣地區保全業風險管理與保險之相關問題，架構上係以風險管理原理為基礎，輔以實務運作現況，以求有系統地分析保全業經營管理之相關風險，並藉此歸納保全業風險管理之核心原則。其次，本研究亦針對保全業運用產物保險（保全業責任保險、銀行業綜合保險、員工誠實信用保證保險）時所衍生紛爭，以案例研究方式解析其爭議所在，期能界定消費者、保全業、保險業三方之權利義務關係。最後，根據發現與結論，本研究提出若干建議供相關單位參考，期能全面提升保全業風險管理與保險運用之水平。 / In terms of the life cycle, an enterprise may experience the following stages: introduction stage, growth stage, maturity stage and decline stage. It is observed that the security industry in Taiwan is currently situated in the maturity stage. Due to severe market competition and narrow margin of profits, the security industry is forced to meet the magnificent challenge, locally or internationally. Without a long-term planning and efficient reform, it is likely to see many security companies merged by multi-national security companies in the future. Under such a scenario, the security industry in Taiwan will eventually step into the decline stage. Misunderstanding the operation of security industry, many people ignore the necessity of insurance coverage after security protection is arranged. It leads to the leakage in protection and coverage. In practice, many security companies also take less care of risk management and loss prevention due to business competition. In addition, a security company is required to transfer its risks through insurance. Because of the perceptional gap, many claim disputes arise among the security industry, the insurance industry and the clients. Under such circumstances, all of the above have deteriorated the reputation of security industry and result in many criticisms from the general public. The main theme of this research is to explore the issues related to risk management and insurance of the security industry in Taiwan. Based on the fundamental theories of risk management and market practices, the relevant risks are systematically analyzed and core risk management principles for the industry are developed. In addition, it undertakes several case studies to examine the controversial issues of certain insurance products often associated with the security business. It is hoped to clarify these issues and define the rights and obligations among different players. In the final part, the conclusion and recommendation is submitted to relevant institutions to upgrade and enhance the risk management and insurance arrangement of the security industry.

在這個研究中，我們嘗試將節奏的要素（速度、誇張度與時間調配）參數化，以產生能控制特定風格之人物角色的動畫。角色動作風格化的生成及控制是藉由一個層級式的動畫控制系統RhyCAP (Rhythmic Character Animation Playacting system), 透過一個節奏動作控制（Rhythmic Motion Control, RMC) 的方法來實現。RMC是基於傳統動畫的原則，設計參數化的動作指令，來產生生動並具有說服力的角色動作。此外，RMC也提供了運動行為的模型來控制角色動畫的演出。藉由RhyCAP系統所提供的高階控制介面，即使是沒有經過專業傳統動畫技巧訓練的使用者，也能夠創作出戲劇性的中國舞獅動畫。 / In this research, we attempt to parameterize the rhythmic factors (tempo, exaggeration and timing) into the generation of controllable stylistic character animation. The stylized character motions are generated by a hierarchical animation control system, RhyCAP (Rhythmic Character Animation Playacting system) and realized through an RMC (Rhythmic Motion Control) scheme. The RMC scheme can generate convincible and expressive character motions from versatile action commands with the rhythmic parameters defined according to the principles of traditional animation. Besides, RMC also provide controllable behavior models to enact the characters. By using the high-level control interface of the RhyCAP system, the user is able to create a dramatic Chinese Lion Dance animation intuitively even though he may not be professionally trained with traditional animation skills.

由於現代企業面臨之風險是多變的，許多有關之法令規定已過時，企業組織可用之資源、成本和效益會產生變化，故企業要能適應未來的變局更需落實風險管理。 企業實施風險管理之重要目標，是為了在損失發生前能以節約的原則，減少憂慮，符合外界規定，並善盡社會責任；在損失發生後能生存，繼續營運，維持收益穩定，以求繼續成長等。然而企業往往會多角化擴充經營範疇，甚至在各處實施特定的經營活動，如此其風險管理將更形複雜。 本文擬以風險管理與損害防阻的實務經驗，佐以理論基礎，說明導入風險管理與損害防阻之目標、策略、程序、計畫、績效評核等，期能使各企業認識、衡量風險，藉由選擇並執行最符合經濟效益之風險管理方法，達到企業永續經營的目標。 其次，以個人在集團內執行安全管理系統和損害防阻安全查勘服務計畫的個案，說明企業損害防阻管理意義、風險的確認、分析與評估、損害防阻管理的執行與考核、績效評估等。最後再以身為企業推動風險管理與損害防阻的一份子，檢視以往歷程提出建議，期能拋磚引玉，讓更多的組織、企業和相關人士重視並推動主動式的風險控制及損害防阻管理。 / Since the risks faced by the modern enterprises are changeable, the laws and stipulations are obsolete and outdated, the resources, costs and benefits used by the enterprises organizations are subject to change, and therefore the enterprises have to carry out the risk management in order to be able to adapt the future changes in situations. The major targets for the enterprises to implement the risk management are for the purposes of reducing the anxiety, conforming to the outside stipulations and fulfilling the social responsibilities sincerely before the losses occur; surviving, operating continually, maintaining the incomes and continuing to grow, etc. if the losses should occur. However, the enterprises often run their business diversified and even operate the specific business activities everywhere, that will make their risk management more complex. This article intends to be written in the view of practical experiences to engage in the risk management, loss prevention and control as well as the assists of theory foundations, depicts the implementations of goals, strategies, procedures, plans and performance evaluations, etc. in risk management, loss prevention and control, anticipating various enterprises to identify and measure the risks by means of selecting and executing the risk management methods which conform to the utmost economical benefits for the goals of running businesses continually. Next, in the case where the writer personally carried out the safety management systems and safety survey service plans of loss prevention and control in group enterprises illustrates the meaning of loss control management, the identification, analysis and evaluation of risk, and the implementation, the verification and performance evaluation of loss control management, etc. Finally, as the member of implementing enterprises risk management and loss prevention and control, the writer examines the past working processes and experiences to offer some recommendations, expecting to throw stones and bring back jade to let much more organizations, enterprises and the parties concerned think highly of and enforce the proactive risk control and loss control management.

In response to the changing financial environment both internally and externally, the government endeavored to pass the Financial Holding Company Act, which is intended to provide an environment conducive to financial integrations. According to the Principal-Agent theory, agency problems tend to take place when misalignment occurs between an ultimate owner’s cash flow rights and voting power. It is of interest whether the financial holding company structure actually increases or decreases such misalignment. The shareholdings of the Hong family of SinoPac Holdings is the subject of this research, and the essence of the research is to examine the Hong family’s shareholding and their actual control based on the one-share-one-vote principle before and after the holding company structure. The findings conclude that the misalignment between the Hong family’s ownership and control in fact increases under the holding company structure, which is generally viewed as a negative sign of corporate governance. Notwithstanding, the Hong family has adopted some measures to strengthen corporate governance despite the widening misalignment.