退休金的會計處理原本即具複雜性，加上最近退休金制度的變革，形成退休金會計獨特且豐富的情境背景，提供了許多的研究機會。本論文包含三個與退休金會計相關之議題；其中第一個議題是「勞工退休金新制之股價效應」；第二個議題是「退休金精算假設選用之誘因」；第三個議題是「退休金精算假設選用之價值攸關性」。三個議題均以效率市場假說為基礎，針對勞工退休金新制之實施與退休金精算假設之選用，分別深入探討其與股價之關聯性。 首先，本論文第一個議題探討勞退新制之股價效應。事件日股票報酬與公司特質的關聯分析，雖然部分的實證結果不顯著，然而部分的證據顯示，勞退新制公布實施時，公司股票報酬與退休金提撥不足程度、員工平均服務年資、退休金提撥率、退休金成率等公司特質具有關聯性，隱含資本市場在某種程度上，似乎可以依據勞退新制對公司不同之衝擊程度，反映於公司股票報酬。 其次，本論文第二個議題探討退休金精算假設選用之誘因。實證的結果顯示，我國上市上櫃公司精算假設選用的橫斷面差異，可能源於債務契約、提撥不足之成本以及損益平穩化等誘因。最後，本論文第三個議題探討退休金精算假設選用之價值攸關性。實證結果顯示，退休金精算假設選用具價值攸關性，投資人對公司選用精算假設保守程度有所評價，對於裁量性 (隱藏的) 預計給付義務亦有所反映，似乎適當地根據精算假設選用對於預計給付義務之影響幅度來調整對公司之評價，隱含資本市場並未功能性固著於報導的退休金義務。 / There are three essays in this dissertation. The first essay examines the impact on equity prices of the Promulgation of Labor Pension Act. Evidence reported in the paper shows that negative abnormal returns are most pronounced for firms with large underfunded level of pension plan, firms with little average years of employment, firms with low contribution ratio, and firms with low pension cost ratio. The second essay explains the cross-sectional variation in firms’ selected actuarial assumptions (rate of increase in compensation and discount rate) used to measure the projected benefit obligation (PBO). Evidence shows that firms with relatively larger debt ratio, larger underfunded level of pension plan, and larger decline in earnings tend to select more aggressive (obligation-reducing) estimation parameters. The last essay studies the association between actuarial assumptions and firm value. The results indicate that firm value is lower, conditional on the reported PBO, for firms that use higher discount rates and lower rate of increase in compensation. This is consistent with investors seeing through managers’ opportunistic choices of obligation reducing assumptions. The evidence suggests that the stock market does not fixate on reported PBO numbers, but properly appreciates the value relevance of the discretionary component of the PBO.

國界不只是兩個主權國家的分界線，還交織各種政治、文化、經濟等複雜內涵，國界的意義和周邊地理位置的劃定會隨著時空不斷轉移。國界在主權的作用下，對於周邊地帶的發展以及毗鄰國家的互動，兼具有「阻礙」與「促進」的效果。學者向來關注不同邊境地區的特徵，並探討國界對當地發展的影響。 研究中國和越南國界意涵的轉變，並分析兩國邊境的貿易狀況與邊境地區的發展結果，將有助於邊界效應理論的擴展。中國和越南邊境地區的歷史淵源、經濟水準和制度環境均具有獨特性，不同於目前學界主流的美加、美墨、歐盟等地的邊界研究個案。兩國交界地區的互動頻率在亞洲國家之中也是最高的，這些背景讓學者將中越邊境視作研究邊境領域的「最佳個案」。然而，目前學者對於不同國界與邊境的特質為何、國界對邊境地區發展所造成的阻礙與促進效果為何，皆尚未產生共識，因此本文深入中越邊境的特殊背景探查實際情況。 本論文延伸邊界效應理論的應用，先從理論中歸納出國界阻礙或促進邊境地區發展的三項因素：國界的地理與政治隔絕、國界兩側的人文差異、區域整合對國界的衝擊。接著從環境背景、歷史沿革、當代設置等不同角度，檢視這三項因素在中越邊境所呈現的狀況。然後，使用中國和越南的歷史文獻、官方統計數據、西方調查研究報告、田野調查資料等，評估中越邊境邊貿的互動情況與長期經濟發展的趨勢。根據邊境地區的實際狀況，論證國界對於中越邊境的發展所造成的實質正面或負面效果。最後，納入中國和俄羅斯的例子作為比較個案，以建立適度的普遍化解釋。 / This research examines the “border effect” through analyzing the evidence from the China-Vietnam border area. China and Vietnam share a border with strong ties and similarities in culture and ethnicity inasmuch as historically the northern and central parts of Vietnam were ruled by the Chinese ancient empires for over 1,000 years. The close ties are further strengthened by the recent regional economic integration between the two countries. With regard to its particular historical background, the China-Vietnam border is essentially different from other border area However, existing research of border effect focuses mostly on cases such as the borders between Canada and United States, Mexico and United States or within the European Union but fails to incorporate the China-Vietnam border—a critical case in studying the border effect in Asian context. How do we understand the development of border areas in terms of the specificities in the China-Vietnam border? In this research, I test and reexamine the border effect theory using the China-Vietnam border trade case in three dimensions— (1) geographical and political isolation, (2) racial and cultural difference, and (3) regional integration. Focusing on the three dimensions, I firstly discuss the effects of border on either enhancement or hindrance of border regions’ development. I then conduct an empirical analysis on the China-Vietnam border trade, by which I will rethink the complexity of borders and border effects conceptually as well as theoretically. The empirical evidence shows strong effects of the border on the development of the China-Vietnam border area. At last, in order to generalize my argument, I compare the China-Vietnam border trade with the Sino-Russian case. The comparison helps assess the impact of the border transitions model on China border zone.

我們主要研究拓樸絕緣體與鐵磁物質之間的自旋幫浦效應（spin pumping effect），我們選用的鐵磁材料是具有鐵磁性的鎳鐵合金（Py），厚度固定為40nm，而拓樸絕緣體則是選用碲化鉍（Bi2Te3），厚度範圍是0～100nm，碲化鉍已被確定為一個三維拓撲絕緣體，拓撲絕緣體其表面電子態呈線性色散關係，本身中心是絕緣體，但其表面容許有導電態。此導電態一個最有用的特性是其電子的動量與自旋維持一定方向關係（spin-momentum locking），這使得以自旋來傳遞訊息成為可能。但是實驗上要達到中心是絕緣體相當困難。 過去的實驗已驗證鐵磁共振（Ferromagnetic resonance，FMR）現象在鐵磁/一般金屬雙層膜以及鐵磁/半導體雙層膜，可以使其鐵磁層產生一純自旋流流向非磁性層，這被稱為自旋幫浦效應（spin pumping effect）。當此自旋流跨越膜面介面時，不同自旋的電子由於自旋軌道耦合作用（Spin–orbit interaction），將發生逆自旋霍爾效應（ISHE）並產生一橫向電荷流。在我們的研究中，鐵磁共振（FMR）現象透過網路分析儀在設定的外加磁場下掃描頻率。測得的共振頻率與磁場作圖並以Kittel equation擬合（fitting）出有效場（effective field）。我們發現於絕對溫度5K，隨著碲化鉍（Bi2Te3）膜厚從0nm到15nm增加時，其有效場也增加，但當薄膜厚度大於15nm時，有效磁場將下降。我們分析碲化鉍（Bi2Te3）的表面態（surface state）與塊材（bulk）對有效場變化之貢獻。

城市化意味着城市的經濟結構、社會結構和空間結構變遷。隨着中國大陸城市化的推進，城市人口遷移、建成區面積增長，城市發展質量逐步提高，而同期內城市商品住宅價格亦呈現普遍而明顯的上漲趨勢。 過去雖有許多國內外文獻對全國城市商品住宅價格的影響因素進行了探討，但少有文獻從城市化的層面着眼進行研究；在部分集中討論城市化效應的文獻中，亦存在以省域代替城市作爲研究對象，以及採用橫截面數據進行實證研究，未能體現不同城市化和社會經濟發展階段之變動趨勢的缺憾。 有鑑於此，本文使用中國大陸2003年至2011年不同規模城市的相關追蹤資料，以“人口城市化”“土地城市化”和城市發展質量優化作爲城市化的主要體現，用從業人口、建設用地面積、房地產開發投資額等一系列指標作爲自變數構建追蹤資料固定效應模型，分析城市化對不同規模城市商品住宅價格的影響，探究中國大陸社會經濟重要發展來源的城市化能否繼續維持城市商品住宅市場的穩定。實證結果顯示，城市化發展對城市商品住宅價格上漲的貢獻明顯，而人口城市化的作用較之土地城市化更爲顯著；大城市和中小城市在城市化發展過程中商品住宅價格影響因素亦有所不同，城市發展中由政府主導的城市土地開發利用與基礎設施建設應集約化發展，土地城市化必須與人口城市化以及城市發展質量提升相互協調。 / Urbanization means changes of cities ‘economic structure, social structure and spatial structure. With the development of Chinese urbanization, the urban population and construction land area is growing, the urban development quality is improving gradually, in the same period city residential housing prices also presents common and obvious rising trend. In the past, although there were many domestic and external literature focusing on the influence factors of the national urban residential housing prices, but there were few literature based the study on the impact of urbanization; many of literatures in which the urbanization effect discussed, also taken provincial data as the research object instead of city , using cross-sectional data for empirical research, so failed to reflect changes in different stages of urbanization and social and economic development trend. In light of this, this article refer to mainland China from 2003 to 2011, 213 level panel data, related to "land urbanization" and "population urbanization" quality optimization as the main embodiment of urbanization, taking urban working population, construction land area, real estate investment and a series of indicators as independent variables to construct panel fixed effects model, in order to analyze the effect of urbanization on the urban residential property prices. We expect to explore whether if mainland China's urbanization, which is a source of important social and economic development of the nation, will continue to maintain the stability of the urban residential market. Empirical results indicates that the influence of urbanization on city residential housing price is evident, besides population urbanization plays a more important role than land urbanization. In the process of urbanization, the influential factors of residential housing price varying in metropolis and small cities, therefore development of urban land dominated by local government ought to realize intensification, and land urbanization should be coordinated with population urbanization and city development quality.

兩種語句處理模型曾被提出以解釋閱讀句子時語法及語意資訊的互動。句法優先模型(syntax-first models)認為詞性判斷必定先於語意分析，而制約滿足模型(constraint-satisfaction models)則認為不同的資訊在語句理解的過程中會同時被處理。本研究檢驗兩種語句處理模型能否解釋語句中的詞彙歧義解困(lexical ambiguity resolution)。 許多眼動研究曾發現詞彙歧義詞的次要語義偏向效應(subordinate bias effect)，顯示語意偏向次要語義的語境能加速激發歧義詞的次要語義並且產生語義競爭。然而，語境的語法在詞彙歧義解困中扮演的角色並不清楚。因而，不同語義分屬不同詞性的詞性歧義詞便提供我們一個媒介以檢驗詞彙歧義解困中詞性及語意限制的互動。 本研究的目的有二：(一) 檢驗詞性限制能否決定中文詞性歧義詞的語義解困；(二) 檢驗中文歧義詞語義的詞性是否會影響次要語義偏向效應。實驗一我們將四種不同類型的中文非均勢同形異義詞置於語法及語意皆為次要語義偏向的句子裡；實驗二則將四種不同類型的中文非均勢同形異義詞置於語法為次要語義偏向但語意中立的句子裡。受試者閱讀句子時的眼動表現會即時被記錄。 實驗一的結果發現：(一) 四類型歧義詞的次要語義偏向效應只反映在目標詞後區域的二次閱讀指標上；(二) 就效果量而言，NV歧義詞的次要語義偏向效應在目標詞及目標詞後兩個區域都比VN歧義詞來得大。實驗二的結果則發現：(一) VN歧義詞的次要語義偏向效應從目標詞區的首次閱讀指標就出現，並且持續至目標詞及目標詞後兩個區域的二次閱讀指標；(二) 另外三類型歧義詞的次要語義偏向效應直到所有分析區域的二次閱讀指標才反映出來；(三) NV歧義詞的次要語義偏向效應比VN歧義詞出現得更晚也更不明顯。整體而言，本研究的結果顯示詞性限制並不是影響中文詞性歧義詞語義解困的唯一因素。此結果支持制約滿足模型，並反對句法優先模型的預測。 / Two primary sentence processing models have been proposed to account for the interaction between syntactic and semantic information in reading sentences: Syntax-first models assume that syntactic-category assignment must precede semantic analysis, while constraint-satisfaction models propose that information from different sources is processed and weighed at the same time during sentence comprehension. The present study examined whether these sentence processing models, which assume different contribution of syntactic category and semantic context, can explain the resolution of lexical ambiguity in sentences. Several eye movement studies have demonstrated the subordinate bias effect (SBE) for lexical-semantic ambiguous words (i.e., NN/VV homographs), indicating that a subordinate-biased semantic context can boost the activation of the subordinate meaning of ambiguous words and causes meaning competition (Duffy, Morris, & Rayner, 1988). However, the role of syntactic context in lexical ambiguity resolution is less clear. Syntactic category ambiguous words (i.e., SCA words; VN/NV homographs), whose alternative meanings differ in syntactic category (e.g., watch in English), serve as a means of examining the interaction between syntactic category and semantic constraints during lexical ambiguity resolution. The purpose of the present study was twofold: (a) to examine whether the syntactic category constraint can determine the semantic resolution of Chinese SCA words, and (b) to investigate whether syntactic category of alternative meanings of Chinese homographs can influence the SBE during lexical ambiguity resolution. Four types of Chinese biased homographs (NN, VV, VN, and NV) were embedded into syntactically and semantically subordinate-biased sentences (Experiment 1) and into syntactically subordinate-biased but semantically neutral sentences (Experiment 2). Participants’ eye movements were recorded as they read each sentence. In Experiment 1, the results showed: (1) The SBE for the four types of homographs was significant only in the second-pass reading on the post-target words. (2) Numerically, the NV homographs revealed a larger effect size of SBE than VN homographs on both target and post-target words. In Experiment 2, the results showed: (1) The SBE for VN appeared from the first-pass reading on the target words and lasted to the second-pass reading on the target and post-target words. (2) The SBE for the other types of homographs did not occur until the second-pass reading in all analyzed regions. (3) The SBE for NV occurred much later and less obviously than that for VN. In general, our findings support the constraint-satisfaction models and reject the prediction of the syntax-first models, suggesting that the syntactic category constraint is not the only factor influencing the semantic resolution of SCA words.

本研究主要目的為探討產業過去之購併活動，對公司的研發投入的影響。產業的購併活動活躍與否，可視為此產業中資產的流動性衡量，根據Phillips and Zhdanov （2012）所使用之方式，利用產業過去的購併交易所計算出變數，可用以解釋公司的研發投入。本文有別於傳統之樣本分類法，而是採用不同的變數來衡量產業分類，藉以分析同業購併、異業購併以及產業整體購併對公司研發投入的影響。從實證結果發現，當過去的同業內購併活動越盛行時，公司的研發投入越高。而公司的研發投入，又與公司之規模大小有關，隨著公司規模大小不同，購併活動對研發投入的影響程度也隨之改變，隨著公司規模越大，受到的影響則越小，具有規模效應。本研究同時考量產業需求變動以及競爭程度對公司研發投入的影響，實證發現公司研發投入與產業需求及競爭程度為正向關係，且同樣具有規模效應。 / The objective of this study is to analyze how an active acquisition market affects Taiwan firms’ incentives to conduct R&D. It follows Phillips and Zhdanov（2012）that using the value of past M&A activity in the firm’s industry to captures the historical liquidity of an industry’s assets. Different from other studies which usually split sample into different groups to examine inside- and outside-industry, this study use three variables to measure how M&A activity in inside-, outside- and whole-industry affect firms on conducting R&D in different ways. According to the empirical results of the regression analyses, we find that firms’ incentives to conduct R&D increase with inside industry M&A activity and the effect is stronger for small firms than large firms. We also find that firms’ R&D are positively correlated with industry demand and competition, and both of these effects are also stronger for small firms than for large firms.

本研究的主題是平台商業模式，研究的主要動機是近來不管是從SAP全球輔導過的各產業企業或是在EMBA探討過的無數個案中，發現一個成功企業都有一個共通的元素，就是它們都擁有一個優秀的商業模式，而進一步去檢視這些企業，發覺越來越多成功企業是以建立平台連結多方群體的平台式商業模式快速崛起，它們打破競爭的疆界，很多屬於傳統直線式產業鏈的企業因而紛紛敗下陣來。 鑑於研究者在剛出社會時曾經創過業，加上在外商的工作雖然收獲高於一般人，但總覺得為人作嫁且外商績效掛帥變動性大，因此有朝一日還是想要再次自行創業；加上此刻台灣的產業都面臨轉型，因而想利用這個論文來好好研究與探討這些平台企業的成功之道，歸結出實務建議供未來再次創業時參考，並提供給想轉型或發展平台商業模式的台灣企業參考！ 平台商業模式廣泛出現在各種產業中，受限於研究資源限制，本研究僅以電子商務為研究範圍，本研究選擇國內四家電子商務領導企業為個案研究對象，研究其成功的平台策略，及如何以平台為營運模式持續成長。另外，本研究也以商業模式圖（Business Model Canvas）來分析個案公司，探討其如何建立目標客戶群？如何建立營收模式？如何持續成長？最後，整合與分析其平台策略與商業模式的優劣，歸結出發展成功平台商業模式所應具備的資源與方法。本研究彙整結論如下： （一）找到存在於群體間尚未被滿足的需求，利用平台連接群體並建立互動機制，來提供價值與滿足需求並創造營收。 （二）建立完整的平台生態圈機制設計，讓平台本身與各邊群體成為關鍵資源。 （三）建立成長策略，持續以創新及創意來創造新的平台核心優勢來克服競爭與覆蓋威脅。 關鍵字：商業模式，平台策略，電子商務，創新擴散，價值網，網路效應，賽局理論。 / The theme of this research is to study the platform business model. The main motivation is the recent study whether counseling in each industry from the SAP global enterprise customers or EMBA explored in countless cases. The finding is that a successful business has one common element which they have a good business model. And further to examine these companies, most of the researches show that more and more successful companies have a significant and fast growth through platform business model that they build up a platform to connect multi-group. They break the boundaries of competition, so lots of the traditional linear chain companies have been defeated. Since the researcher used to start-up a company in earlier career stage. Also, although working in the global company has very good compensation compared with the local company. But always felt that work for others without profiting return and global vendor is pure performance driven with heavy pressure and dynamic change. So the researcher plans to re-start up the new business in the future. Besides, at the moment that all the Taiwan manufacture oriented companies are facing business transformation. Therefore want to take advantage of this thesis to investigate success of these platform companies. To conclude with best practice recommendations for reference once start-up a new company in the future. Also, provide reference for Taiwan companies that want to turn business transformation into platform business or start-up a new platform business. Platform business model is widely present in a variety of industries, subject to the limitations of research resources, this study only focus on the scope of E-commerce. This study chose four domestic leading E-commerce enterprise as a case study. Aim to study its successful platform strategy, and how to continue to grow with platform business model. In addition, this study also adopt the business model canvas to analyze the cases of companies that explore how to establish the target audience？How to build up revenue stream？How to continue to grow？Finally, consolidate and analyze the merits of its platform strategy and business model. And came out the must have resources and methods to develop a successful platform business model. This study aggregated the following conclusions: 1. To find out the unmet needs between the groups, take advantage of the interactive platform to connect groups and establish mechanisms to provide value to meet the demand and create revenue. 2. To establish an complete platform ecosystem with solid mechanisms. Let the platform itself and each side of the groups become the key resource. 3. To form a growth strategy, continue to equip innovation and creativity to create new core competence for a platform to overcome the threat of competition and coverage. Key Words：Business Model, Platform Strategy, E-Commerce, Innovation Diffusion, Value Net, Network Effect, Game Theory.

處於服務大量興起的時代，創新服務成為企業關注的熱門議題且如雨後春筍般發展。然而，一個新服務的成功並不在於它的獨特性，而是取決於它的使用率與普及化。當中，觀察到有趣的現象，人們對於新服務的使用行為取決於自身的認知與社會影響力相互作用而產生；社會影響力在個人行為表現上扮演關鍵的因素，引導個人了解認知差距並提供建議改善認知以促進個人產生使用意圖。在本研究中，整合行為改變模型(TTM)、傳播理論、框架效應而發展出一套理論架構，並應用視覺化方式呈現資訊提供個人快速理解重點，重塑個人對於新服務的認知，且引起他們願意使用新服務的想法。基於認知重塑的目標，本研究貢獻為設計一套能輔助個人進行行為意向改變與加速新服務使用率的系統。 / In the service growing era, service innovation becomes a popular topic on the businesses who want to develop innovative services for people. However, the success factor is not on how special a service is; but rather, depends on how much utility and popularity of the service. This study has observed the interesting phenomenon that people's behavior performance depends on their cognition and the social influence playing an important role on affecting the intention. In order to resolve this condition, this study connects the transtheoretical model (TTM) of behavior change, communication theories, and frame effect model to develop a framework and apply visualization to provide people with the integral information that can reframe their cognition to enhance their intention to accept the new service. Based on the cognition reframing, this study develops an artifact the can assist people to exercise the cognition adjustment that can reinforce the behavior intention change and facilitate the usage of new service.

無論在電腦動畫、電玩或電影產業，利用電腦自動產生虛擬人群已逐漸成為不可或缺的要素之一。這些虛擬人群，往往是系統先賦與每個虛擬代理人(agent)基礎智能，然後藉由個體之間的互動法則所自動產生。然而，過去因為普遍未考量真實群體情境中的傳播與互動模式，使得虛擬人群所表現的群體行為與現實情況仍有些差距。因此，我們引用社會心理學文獻，建立一個具有溝通機制的人群模擬平台(IMCrowd)，以期自動產生與現實群眾動態更相似的模擬人群。IMCrowd是多代理人(Multi-agent)基礎的系統，其中每個虛擬代理人都具有區域的感知範圍與自主能力，因此他們能夠自動地與環境中的其它物件互動與反應。由於我們為IMCrowd所建立的溝通模型考量了社會心理學的理論，因此虛擬人群能浮現真實群體動態中的社會互動模式，如情緒傳染與從眾效應。本研究以IMCrowd執行了多種情境下群眾暴動與群眾控制的模擬，藉此展現本系統的應用將不僅可提升群體模擬的真實度，亦可做為社會心理學家研究群體行為的工具。 / Using computer to automatically generate simulated crowd has become a trend in animation, computer game, and film productions. Many of these works were produced by modeling the intelligence of the agents in a crowd and their interactions with other nearby agents and the environment. However, the perceived facts or elicited emotions usually do not propagate in the crowd as they should in the real life. In this work we attempt to build up a communication model to simulate a large variety of crowd behaviors including the course of crowd formation. The proposed crowd simulation system, IMCrowd, has been implemented with a multi-agent system in which each agent has a local perception and autonomous abilities to improvise their actions. The algorithms used in our communication model in IMCrowd are based heavily on sociology research. Therefore, the collective behaviors will emerge out of the social process such as emotion contagion and conformity effect among individual agents. Several elaborate riot simulations and riot control simulations are demonstrated and reported in this thesis as the application examples of IMCrowd. Thus, we claim that IMCrowd may not only benefit on enhancing realism of crowd animation but also be useful in studying crowd behaviors such as panic, gathering, and riots.

本研究欲探討以個人認知需求為調節變項，考量框架效應和個人與工作適配度，是否對工作預期和求職吸引力產生影響。先前Buda和Charnov (2003)的研究僅闡釋低認知需求較易受框架效應影響，而本研究則欲進一步瞭解，是否高認知需求者在評估求職吸引力時，受個人與工作適配度影響較大。本研究採2x2 x2受試者間之實驗設計，所操弄獨變項為：框架效應（正負相框架訊息）。依變項為「求職吸引力」，「認知需求」為調節變項。 本研究之受試者為204位大學生，研究結果顯示個人與工作適配度與求職吸引力有正相關，當個人與工作適配度愈高，求職吸引力愈高。當應徵者為高認知需求者，個人與工作適配度與求職吸引力間的關係高於應徵者為低認知需求者。研究者分別就結果加以討論，提出可能的解釋，並檢討本研究之限制與貢獻。