近年來台灣學童罹患近視的年齡層逐漸下降，而文獻指出倘若近視發生的愈早，將來罹患重度近視的機會就愈高並可能併發其他眼翳疾病，且視力不良對於學童的學習能力、環境適應能力和心理認同有著密切的影響。因此，為減少視力不良對於學童生活及學習造成不良的影響，重視近視預防保健之餘，近視發生後立即的矯正治療，以抑制近視的進行亦是相當重要的。 目前近視常用的治療方法有配戴眼鏡、藥物治療和雷射手術，而對於一般學童仍以配戴眼鏡為主要選擇，其中又以兒童近視控制鏡片為主。是故本研究欲以兒童近視控制鏡片對於學童近視的影響作為研究主軸，藉由個案K 眼鏡公司提供的2005至2010年資料進行分析探討，以瞭解我國學童配戴單焦鏡片或兒童近視控制鏡片其近視度數增長之差異。其中，以趨勢分析探討學童配戴單焦鏡片或兒童近視控制鏡片於四年期間度數增長之趨勢變化；以獨立樣本右尾T檢定探討學童配戴兒童近視控制鏡片每年增加度數是否低於單焦鏡片者；以配對樣本雙尾T檢定探討學童左眼和右眼每年增加度數是否有所差異；以獨立性檢定探討鏡片種類與每年近視度數增加程度之關聯性。 本研究結果發現，兒童近視控制鏡片顯著抑制近視的進行，每年增加度數較單焦鏡片者減少約7度，並且單焦鏡片者在各配戴年期的增加度數皆大於兒童近視控制鏡片者，其中以第一年差異最大，此後隨著配戴年期增長，兩者差異逐漸縮小。此外，鏡片種類對於每年近視度數增加程度亦有顯著影響，且兒童近視控制鏡片較能抑制近視度數重度增長發生的可能性。最後，根據本研究之結果，對於我國學童視力保健提出若干建議，希望藉此提升國人對於近視保健上之知識水平，為近視學童選擇合適的眼鏡。

本論文以 2009 至2011 年中國上海及深圳上市A股公司為研究樣本，探討內部控制品質、法律環境與盈餘平穩化之間的關聯，本論文採用中國財政部與深圳迪博企業風險技術公司共同研究建立的上市公司內部控制指數來衡量企業之內部控制品質。本研究並進一步探討，中國市場法律環境與盈餘平穩化之間的關係。實證結果發現，中國上市公司之內部控制品質越好，其管理當局藉由盈餘管理使盈餘平穩化之程度越低。亦發現公司所在地市場法律環境發展程度高，律師人口比率高的地區，因可能遭受訴訟的風險增加，管理階層越會利用損益平穩化之方式進行盈餘管理。 / This thesis investigates the relationship between internal control、legal environment and income smoothing. The research sample is based on all listed China companies in Shanghai and Shenzhen Securities Exchange during 2009-2011. First, The empirical results show that the internal control quality is significantly related to income smoothing. It indicates that smoothing earnings is more prevalent for firms with poorer internal control quality. Next, the development of the area legal environment (population of lawyers) might influence the litigation risk of firms with income smoothing behaviors. Therefore, I further investigate how the extent of legal environment would influence the behaviors of income smoothing. The research results show that the extent to which legal environment development is significantly related to income smoothing behaviors. It means that managers are more likely to smooth earnings to reduce the litigation risk when the extent of legal environment development is high.

隨著經濟的發展與全球化的趨勢，越來越多的多國籍企業應運而生，學者們也開始探討多國公司對子公司之間的控制機制，但始終缺乏對於子公司不同部門間控制機制的比較，是以本研究旨在探討多國企業中各地子公司不同部門之間的控制機制。 本研究以國際快遞公司（WLTD）台灣子公司為研究對象，透過訪談與各項資料的蒐集與分析，來瞭解WLTD台灣子公中三個不同部門：運務部、人力資源部、與行銷部的部門控制機制為何，三個部門的控制機制是否有差異，更進一步探討造成三個部門使用不同控制機制的原因。 研究結果發現，WLTD的確透過不同的部門控制機制來管理這三個不同的部門。其部門控制機制正式化的指標為：是否使用量化的績效評估指標與是否有標準的作業流程；而本研究發現對於WLTD來說，其正式化程度高低依序為：運務部>行銷部>人力資源部；反之，人力資源部是三個部門中非正式化程度最高的部門。而本研究亦發現影響三個部門之間使用不同部門控制機制的因素有以下幾點：部門人數的多寡、工作性質、部門功能與短期或長期結果導向。最後，研究者也根據研究結果提出對業者、對WLTD公司與對後續研究者的建議。 關鍵字：多國籍企業、部門控制機制、正式化、非正式化

2001年美國發生了恩龍案，是美國史上最大的企業詐欺案，超過六百億美金的市值在短期內蒸發，接連著又有世界通訊等等企業弊案發生。而國內在2004年中旬博達案發生之後也接連發生一連串企業弊案。顯示出不論國內或國外，公司治理的重要性。本研究利用 La Porta ,Lopez–de- Silanes and Shleifer(1999)以及Claessens，Djankov，and Lang (1999) 的方式探討公司治理的核心問題，也就是最終控制股東其控制權與現金流量權的偏離程度。並以Fama and French (1995)提出的的三因子模型來驗證現金流量權偏離率是否是一個能夠解釋股票報酬的風險因子。 本研究以台灣上市公司為樣本，並剔除金融保險類股，研究期間為1999年至2006年。透過複迴歸分析，本研究的發現與結論如下： 1.台灣的上市公司之中，大部分公司都有使用金字塔結構以及交叉持股的方式增加控制股東對於公司的控制能力。而最終控制權股東的型態則是以家族或是個人最多。 2.Fama and French (1995)的三因子模型中，在本研究的期間，市場因素(Beta)、公司規模(Size)、淨值市價比(B/M)是解釋台灣股票報酬良好的顯著因子。 3.利用La Porta， Lopez-de-Silanes and Shleifer(1999)方法，追蹤所得到的現金流量權偏離率，是個解釋台灣上市公司的股票報酬率顯著的風險因子，並且使整體模型的配適程度提高。 4.把研究的樣本分成兩個階段，一個是公司治理弊端頻傳的期間，另一個是較少公司治理弊端的期間。從實證結果發現，現金流量權偏離率對於股票報酬率的解釋能力會更加的顯著，相較於較少公司治理弊端的期間。

突破貿易障礙,增進中美與台灣之間的貿易 / On the end of August 2003, Taiwan signed its historic first free trade agreement, and it made so with the Central American Republic of Panama, at the same time, the rest of Central American countries pledge to increase the commercial relations with Taiwan. Since then, governments on both regions have been promoting Central America as Taiwan’s gateway to the Americas and Taiwan as Central America’s gateway to Asia, in terms of international commerce. Through this research we question whether these statements are accurate and if in fact, Central American companies can increase their presence in the Taiwanese or other Asian markets, with the optimum goal of generating at least some wealth for their own nations through private initiatives. The arguments have been made after the analysis of primary and secondary data for the sake of objectiveness. Results show that the almost non-existent presence of Central American companies or their products in the Taiwanese market is not only due to the many barriers inherent of the economy and the market (such as distance, low competitiveness in Central America compared with high competitiveness in Taiwan, or lack of knowledge of the local market and culture) but also due to a lack of interest of vision from business people, especially those in Central America. However, in the market exist enough conditions to make feasible a positive increase in the trade balance between Central America and Taiwan at the moment when new entrepreneurs dare to venture to capture a piece of the Taiwanese and other Asian markets. Moreover, the appearance in the market of some mechanisms such as electronic exchanges or other types of e-commerce applications, as well as the proliferation of trading companies might also have a significant positive impact on the trade of goods and services between the two studied regions.

本論文對IEEE 802.16 協調分散式之網狀網路提出一允入控制之演算法。在此類網路中，控制子訊框交換各站台之排程訊息，並預留資料子訊框之時槽作為實際資料傳輸之用。我們利用令牌桶機制來控制網路訊流之流量特徵，如此可簡單的估計各訊流所需之頻寬。我們使用了所提出的頻寬估計方法，並一起考慮各訊流之跳接數與延遲時間之需求，提出的允入控制演算法能夠保證即時性串流之延遲時間需求，且可避免低等級訊流發生飢餓情形。模擬結果顯示，所提出的允入控制方法可以有效的把超過延遲時間需求之即時性訊流封包數目降低，並且低等級訊流在網路負載大時仍然可以存取頻道。 / We propose a routing metric (SWEB: Shortest-Widest Efficient Bandwidth) and an admission control (TAC: Token bucket-based Admission Control) algorithm under IEEE 802.16 coordinated, distributed mesh networks. In such network architectures, all scheduling messages are exchanged in the control subframes to reserve the timeslots in data subframes for the actual data transmissions. The token bucket mechanism is utilized to control the traffic pattern for easily estimating the bandwidth of a connection. We apply the bandwidth estimation and take the hop count and delay requirements into consideration. TAC is designed to guarantee the delay requirements of the real-time traffic flows, and avoid the starvation of the low priority ones. Simulation results show that TAC algorithm can effectively reduce the number of real-time packets that exceed the delay requirements and low priority flows still can access the channel when the network is heavily-loaded.

隨著網路訊務流量的快速成長和無線網路技術日漸成熟，如何妥善的運用有限的網路資源是一個成功擁塞控制機制要面對的根本問題。TCP為現行網路上最廣為使用的傳輸層協定，並且有許多的不同版本被提出來改進其效能上的問題，例如TCP NewReno，TCP SACK 及TCP Vegas等。然而由於TCP傳送端並未具有網路內部狀態的資訊，如可用頻寬等，大部份的TCP擁塞控制機制僅能依賴封包遺失做為觸發擁塞控制的指標。許多研究指出在無線的環境下TCP無法有效使用有限的資源並且分辨封包遺失的原因，因而造成整體的效能不佳。本篇研究提出一個藉由路由器輔助的TCP擁塞控制協定－TCP Muzha，仰賴路由器提供調速資訊，以幫助傳送端能不依靠封包遺失進行傳輸速度控制，並可更快速的達到最佳的傳輸速度。本研究同時提出模糊化的多層級速率調整方法，藉由動態所獲得的細膩資訊做擁塞避免及因應無線環境下因路由改變或傳輸介質不穩所產生的不必要傳輸速度減低。最後我們在NS2模擬器上對所提出的協定做效能評估，實驗結果顯示本協定除了能有效的避免擁塞外，並能減少不必要的降速及重傳封包的次數。 / Communication networks have evolved tremendously in the past decades. TCP is the most dominant and deployed end-to-end transport protocol across Internet today and will continue to be in the foresee future. It has numerous enhancing versions for wired network such as TCP Reno, TCP NewReno and TCP Vegas to improve the drawbacks of initial version of TCP. As IEEE 802.11 wireless network technology gains popularity, TCP is very likely to be popular for existing applications so far. However due to unawareness of network conditions, regular TCP is not able to fully control the limited resources and distinguish packet loss from congestion loss and random loss. Based on such implicit assumption, many studies have shown this would results in serious performance degradation in wireless environment. In this paper, we proposed a new TCP congestion control mechanism by router-assisted approach which is inspired by the concept of each wireless node playing the roles of terminal and router simultaneously. Based on the information feedback from routers, sender is able to adjust the sending speed dynamically in order to avoid overshooting problem. We also proposed a multilevel date rate adjustment method to control the date rate more precisely. Finally we evaluate the performance of our approach by NS2 simulator. Our proposed protocol has 5~10% higher throughput than TCP NewReno and much less number of retransmission. The fairness requirement is also achieved while our proposed protocol coexists with other major TCP variants.

財務再保險係屬於新興的風險移轉方式之一，除了可以移轉傳統再保險之核保風險外，更可以將保險公司有很多無法以傳統再保險獲得分散的風險，如時間風險、投資風險等財務風險移轉出去。財務再保險可以增加保險公司的盈餘及提升經理人的績效，同時能減少潛在的危險暴露，避免準備金提存不足的問題，並且可以增加保險公司的承保能量，資助新契約的成長，兼具風險管理與財務規劃的新興工具。 相對的，財務再保險的實施，也延伸出相關的問題，如財務再保險係為融資借貸關係，而非實質危險轉移；因為準備金提存不足，無法支付未來重大的損失；為了掩飾盈虧，而誤導投資大眾。HIH與AIG集團涉及以財務再保險契約粉飾財務報表的行為，顯示財務再保險契約所造成的監理漏洞，另一方面，保險公司若不注重其企業本身營運的風險管理，而是以財務再保險契約尋求穩定公司收益的財務揭露，對於保險公司的長期經營並不是一件好事，同時對於投資人、監理機關的管理亦影響甚鉅。 除了監理機關對於財務再保險應加以規範外，保險公司內部之內部控制與內部稽核在企業中亦扮演重要角色。本研究就HIH與AIG集團兩個案之財務再保險問題，收集截至2005年HIH相關人員被澳洲保險監理機關起訴之起訴理由，與AIG被美國監理機關起訴人員的相關資料，分析這些被起訴原因之內部控制缺失，強調財務再保險內部控制與內部稽核的重要性，最後，針對保險公司實施財務再保險提出建議，同時對保險監理機關監管財務再保險也提出建議，希望對國內保險業者實施財務再保險有所助益，同時，也作為保險監理機關監管財務再保險的參考。 / Financial reinsurance is one of the alternative risk transfer arrangements. Unlike the traditional reinsurance arrangement where only the underwriting risk is transferred, other risks such as time risk and investment risk may also be transferred through such arrangement. Financial reinsurance increases an insurance company’s earning and the managers’ performance, and hence decreases the exposures of reserve inadequacy. Additionally, it is also a new tool for risk management and financial planning for its positive impact on new business growth through the enhancement on the company’s underwriting capability. On the other side, the use of financial reinsurance also leads to some problems. Specifically, when it is structured as a financial lease without any physical transfer of risks and used to window-dress poor financial performance in order to mislead the investors. Two international insurance companies, namely HIH (Health International Holdings) and AIG (American International Group), have tried to use the financial reinsurance arrangements to window-dress their financial statements in order to deceive the regulators. From a long term perspective, financial reinsurance arrangements used for stabilizing the financial results instead of enhancing risk management would certainly be detrimental to investors and insurance regulators. Besides the regulators who need to set up the regulations on financial reinsurance, the internal controls and internal auditing functions within insurance company also play an important role in terms of supervision. This thesis focused on two real life cases related to HIH and AIG by studying their problems with financial reinsurance and colleting the people being prosecuted by Australia regulator (APRA) and SEC as of the end of 2005, the internal control weaknesses caused by them and finally emphasizing the important of internal controls and internal audit function. Lastly, after studies these two cases, recommendations are made to insurance companies and local regulator on how to manage the use of financial reinsurance. Hopefully these suggestions would be helpful to them.

中國在計劃經濟體制下，政府強調一元化的管理，即由政府單一主體承擔政治、經濟、社會的職能。但隨著1978年改革開放、1992年社會主義市場經濟的建立和發展，到了二十一世紀重視科學發展的貫徹和實踐，全面、協調、可持續的發展成為發展策略，使得社會建設成為現代化建設的重要內涵，民生保障成為政府的重要工作。這就使得政府不僅要做好經濟調節和市場監管，更要履行好公共服務的供給，與此同時，在社會主義市場經濟的條件下，民眾對政府公共服務的需求日漸增加。 　　為了滿足民眾對公共服務提供上多樣化和複雜化的特點，中國政府開始關注社會組織在公共服務供給上的作用，近年來各地不斷推行政府購買社會組織公共服務的嘗試、探索和實踐，是中國創新社會管理當中最引人注目的改革，是政府推進轉變職能、加快社會體制改革、建構「小政府、大社會」治理格局的服務型政府的重要措施。中國公共服務購買的首例得追溯到1995年的上海。當年上海市浦東新區社會發展局向上海基督教青年會委託養老服務，是中國政府最早向社會組織購買公共服務的探索。 此後，中國各地區政府如廣東、江蘇、北京、四川、浙江等地紛紛都展開了政府向社會組織購買公共服務的推廣探索，公共服務購買的內容和範圍逐漸擴大到醫療衛生服務、教育服務、社區服務、培訓服務、就業服務、計劃生育服務等諸多公共服務領域。

本研究目的主要在探討海洛因成癮者是否具有決策判斷的問題與抑制控制能力缺損，利用數理認知模型的參數值檢驗受試者在新式Go/No-Go作業的表現，該作業結合IGT與原先Go/No-Go作業的特性，並將作業刺激改為中性與海洛因相關的圖片，探討海洛因成癮者在此作業的決策歷程與抑制反應功能，並與控制組作比較。另者，根據誘發─敏感化理論 ( Robinson & Berridge, 1993 ) 與誘發─習慣化模式 ( Di Chiara, 2000 ) 的預測，前者認為成癮越嚴重者的抑制缺損情形會越嚴重，對藥物相關刺激的注意力偏誤也越明顯；後者則認為藥物依賴階段的初期會發生較嚴重的注意力偏誤情形，但隨著依賴程度增加而對藥物相關刺激已習慣化，尋求藥物行為也已變成自動化反應，故注意力偏誤的情形反而會減少。因此，本研究試圖在加入藥物相關刺激的Go/No-Go作業中驗證這兩種理論的預測。 本研究以48位一般控制組、88位海洛因受戒治人為樣本，利用Go/No-Go作業與線索依賴學習模式 ( CD model ) 分析受試者對酬賞或處罰的注意力 ( w參數 )、學習率 ( 參數 )、反應一致性 ( c參數 )、以及海洛因圖片價值的影響 ( I_Heroin參數 )，結果發現，比起控制組，海洛因成癮者對酬賞的注意力較低、受到藥物相關刺激影響較明顯。另外，將戒治組分為物質高依賴組與低依賴組時，比起控制組，高依賴組對酬賞的注意力較低；而低依賴組受到海洛因圖片價值影響較明顯。結果證實當面對同時具有中性與藥物相關刺激時的情況下，海洛因成癮者與過去古柯鹼成癮者在決策作業上的表現不同，不僅受到酬賞或處罰的影響，藥物相關刺激本身亦帶有某種價值，影響成癮者的決策與抑制能力；另外，結果部分支持誘發─習慣化的預測。 / The purpose of present study was to investigate the decision making and inhibitory problem in heroin addicts, and to use the mathematics cognitive model parameters to examine performance in a new Go/No-Go Task of subjects. The task combined the characteristics of IGT and original Go/No-Go Task. We changed the task’s stimuli to neural and heroin related pictures, to explore the decision making and inhibitory reactive function in the task, and compared with control group. On the other hands, according to Incentive-sensitization theory (Robinson & Berridge, 1993) and ‘Incentive ─ habit’ model (Di Chiara, 2000), the incentive-sensitization thoery thought that people with increasing severity of addiction get more inhibitory problems and attentional bias toward drug related cues, but the incentive-habit model suggests that attentional bias for drug cues will be more severe in the early stage of drug dependence., but with the increase in dependence and habit to drug cues, drug-seeking behavior has become automatic reaction, so attentional bias will be attenuated when abusers get more dependence. Therefore, this study attempted to verify the prediction of two theories in the Go / No-Go Task with drug-related stimuli. This research was based on the data collected from the 48 normals and 88 heroin addicts, using Go/No-Go Task and Cue-dependence learning model ( CD model ) analysis their attention to reward or punishment ( parameter w ), learning rate ( ), reactive consistence ( c ), and valence of heroin pictures ( I_Heroin). The result revealed that compare to controls, heroin addicts had fewer attention to rewards, and more obvious influenced by drug related stimuli. Otherwise, to divided addicts group into high dependence group and low dependence group, compared to control group, the high dependence addicts had lower attention to reward, and the lower dependence addicts was higher influenced by drug related stimuli. It confirm that when heroin abusers faced to neural and drug related stimili, their performance in decision making task was different from cocaine abusers, it’s not only influenced from reward or punishment, but also from the valence of drug related cues. In addition, the result partially support the prediction of the incentive-habit model.