台灣醫療旅遊群聚 / Medical Tourism is an emerging phenomenon wherein patients travel across national borders to receive medical treatment. The medical tourism is recently one of the fastest-growing industries around the world, with healthcare tourism in Asia rising at more than 20% per year. It is estimated that this industry’s revenue will rise from about US$60 billion in 2006 to about US$100 billion worldwide by 2012. For the benefit of economic growth and the development of the medical industry, Taiwan where medical care can be delivered with high medical quality and technology at reasonable cost, wants a slice of this pie and endeavors to become a global medical tourism hub. .Aim of this thesis is to provide a descriptive and analytical overview of Taiwan medical tourism cluster and its potential for growth in the global medical tourism. The cluster and Porter’s diamond analysis of Taiwan medical tourism clarifies that successful development of healthcare and tourism clusters, individually and jointly, is crucial to gain competitive advantage in Asia.

How to Promote Youth Travel Taiwan in Europe ? Youth are the future. The brand which focused on the high spending consumers of today is going to run out in the future. After some investigation I discovered that the Taiwanese government actively promotes Youth travel in Taiwan via the Taiwan Tourism Bureau and the Taiwan Youth Commission. These organizations focus primarily on promoting Taiwan to geographically close, and culturally similar nations such as Singapore and Japan. I believe that Taiwan represents one of Asia's best kept secrets for European youth travelers. The European Union has been experiencing consistent economic growth, and represents the largest proportion of travel dollars spent relative to other countries for overseas travel. The European youth travel market is estimated to be 25% of the total travel market. Thus Taiwan remains largely unexplored for European youth travelers and awaits the appropriate marketing approach and message. Young Adults are the most responsive to mobile marketing and use more email over SMS but email use is still very much a need‐to‐have as opposed to a wantto‐ have. Young Adults are a key Iphone owning demographic although not the largest. Their social need for significance being higher than younger consumers drives them to purchase and use technologies that offer display benefits e.g. Latest handsets or camera phone and mobile games to show off handset. At this level mobile is competing with auto brands, credit cards and designer brands.

臺灣醫療旅遊主要著重於中國大陸。本論文在於分析台灣政府對中國大陸的醫療旅遊產業之醫療旅遊的政策，其優、缺點的調查。 / Medical tourism in Taiwan is manly focus on Mainland China. This study aims to analyze the government polices for managing medical tourism through the Mainland China medical tourists. Its strengths and weaknesses investigation in regards to Taiwan’s governance. The conclusions come out that medical tourism creates a surplus of doctors which benefits healthcare in Taiwan; it benefits the private run hospitals or medical centers; it strives the preexisting tourism infrastructures’ improvement and help to deal with those ill-equipped hospitals to make better condition; moreover, it shows a friendly country to share their high quality medical service to other counties; and it also improves the relations across the Taiwan Strait. The result of this paper gives an overall suggestions to Taiwan’s government that the government should emphasize real gains and benefits (both economic and political) from the development of the domestic medical tourism industry; the government should relax restrictions about surgery staying days and restrict the hospital’s investment from Taiwan to Mainland China; the government should abolish the provision medical tourism fee and do more involvement to promote the especially lesser-known hospitals; the government should integration of efforts to market medical tourism; the government should do its best to manage the development of medical tourism and the domestic healthcare system; the government should encourage the public hospitals’ participation in medical tourism industry and negotiate with Mainland China for medical tourism issues. Thus, the integration and investment are the most important priority for Taiwan’s medical tourism development.

享「無煙囪工業」之稱的旅遊事業，利用環境提供遊憩，但由於遊客行為不當，甚至遊客無意之行為以及對於旅遊資源利用規劃失當，造成過度開發等，使得旅遊活動產生了對環境的衝擊、資源使用無效率的情況；除此之外，旅遊活動造成各地方政府支出的增加，然而，非當地居住者之旅客，享受地方公共支出的利益，卻沒有相對支付代價，此一代價卻落在各當地居住者身上，成為當地居民者之額外租稅負擔，顯然造成不恰當的情況。 關於環境供旅遊、遊憩利用所引發之問題，國外有以課徵旅遊稅的方式解決者，以達旅客合理分擔地方公共支出、旅遊資源之效率使用、糾正市場失靈等目的；反觀國內，在此方面並未有相關的政策或措施來解決類似問題，有鑑於此，本文乃對旅遊活動課稅之相關問題作一探討，此為本文之研究動機。 本文之研究方法有： (一)文獻分析法：蒐羅學者對課徵旅遊稅的理論主張，探討課徵旅遊稅的適當性。 (二)比較分析法：整理主要國家之旅遊稅之制度，以為我國借鏡。 本文結論與建議如下： 1.環境供觀光旅遊活動利用乃以各種環境資源為基礎，供國民休閒旅遊之地區，然由於旅客之破壞行為（有意、無意）或是旅遊活動本身對各種旅遊當地居民、環境造成外部成本，故可以對旅遊活動課稅達到外部成本內部化之效果。 2.旅遊稅具受益稅之性質，由於旅客於從事旅遊活動時享受了各地方政府之各項公共服務，然此地方公共支出卻全由當地居民負擔，顯有不公平之處，故可以課徵旅遊稅的方式使旅客分攤地方公共支出（針對旅客受益的部分）。 3.每一生態體系對於遭受旅遊、遊戲使用而可回復之能力有限，尤其對較脆弱、稀有不可再生之資源，採課徵旅遊稅的手段可影響旅遊資源開發效率以及使用速度。 4.旅遊稅之課稅權可歸由地方政府，並自訂稅基、稅率 。 5.我國各地方政府若欲施行旅遊稅制度，可參酌美國、日本經驗，並根據我國各地方政府需求（地方政府為旅客增加多少公共支出、轄區內旅遊地被破壞情形等），決定旅遊稅的課徵方式、稅基，務使旅遊所支付之旅遊稅與其受益程度、造成的破壞程度及外部成本等相配合。 6.宜速建立評估旅遊活動對環境衝擊程度以及其所造成之外部成本之方法並將其衝擊、外部成本予以數量化（賦予金錢價值），以使旅遊所應負擔之社會成本與其稅租負擔呈對應之關係。 7.建議南投縣、澎湖縣所能採行的稅基及稅率。主要的課徵對象即為旅客之旅遊消費支出，如娛樂支出、旅館住宿之支出、交通運輸費用等等；另外並建議此兩地方政府仿效國外作法，針對特定之旅遊活動採行核發許可證之方式，一方面限制過度開發旅遊資源或保護旅遊資源，一方面則測徹底落實「受益者付費」。例如建議南投縣政府根據登山證之種類課以不同稅率之旅遊稅。 8.在實際運作上，由於旅遊稅之稅基並不易掌握，故基於澎湖縣位居於離島位置及特殊「海上樂園」旅遊價值之優勢，另建議澎湖縣可採行出入境稅，掌握稅源、節省稽徵成本。 9.依建議，南投縣、澎湖縣旅遊稅稅收可占自有財源比例各約為 1.6%，3.6%。

本研究旨在探討影響台灣地區中老年人國內外旅遊參與狀況的因素，針對性別、年齡、教育程度、有無伴侶、健康狀況及經濟來源等變數，並加以比較中年人與老年人在國內旅遊與國外旅遊的參與程度是否有所差異之處。 　　研究資料來源為行政院衛生署國民健康局之「台灣地區中老人保健與生涯規劃調查」1999年度資料為主。本研究經扣除在一些問項回答為拒答、遺漏、不適用抑或是不詳者，扣除不確定或無法使用之樣本得到適用樣本3118筆。在分析方法上，利用序列機率模型 (Ordered probit model) 估計中老年人國內旅遊與國外旅遊的參與程度，並討論各變數影響的顯著與否及程度。 　　本研究所得出的結論大致可歸納如下：個人為女性、教育程度愈高、健康狀況愈好、個人有年金、養老金、退休金、撫卹金或保險金收入、個人有租金、利息或股票、房地產交易所得、個人有自家或家族事業收入及個人有子女或其他親戚給的收入，中老年人的國內旅遊參與程度會愈高；而個人教育程度愈高、個人健康狀況愈好、個人有租金、利息或股票、房地產交易所得及個人有自家或家族事業收入，中老年人的國內旅遊參與程度會愈高，而個人年齡愈大、個人有工作收入及個人領有社會福利救濟金，中老年人的國內旅遊參與程度會愈低。比較影響中年人與老年人對國內及國外旅遊參與程度的差異在於年齡多寡；退休養老金收入及子女親屬收入亦是造成中年人與老年人在國內旅遊參與程度有所差異的變數；社會福利救濟金則是造成中年人與老年人在國外旅遊參與程度有所差異之變數。最後，可由實證分析結果觀察出，中老年人在國內外旅遊參與程度上，是以年齡高低、教育程度、健康狀況及經濟狀況為主要影響因素。

近十幾年來，隨著國民所得的提升，消費者日漸重視休閒時間的運用，各類遊樂性質的服務業隨之崛起，其中又以旅遊業最為蓬勃發展，昔日以「自然美景」為號召的無煙囪工業，逐漸增添其他面向，如：以購物為主題，或是文化之旅等等，為旅遊業的發展帶來無限可能。各國政府亦日漸重視這項產業的發展，除了帶來無限的商機外，更是有助於提升國際形象，從政府致力於各項宣傳，如：台灣政府邀請張惠妹擔任台灣觀光大使，香港政府邀請港星宣傳旅遊業；或是將旅遊活動納入國家發展政策之一，如：馬來西亞將2007年訂為旅遊年，與東南亞數國進行合作等等活動，試圖從競爭轉為合作，種種努力可見一斑。而2008年中國主辦奧運，可預見將產生的利潤之豐，對東亞諸國旅遊業的衝擊更是無法推估。本文目的為探討東亞九個經濟體(台灣、香港、馬來西亞、新加坡、印尼、菲律賓、泰國、中國及韓國)在國際旅遊觀光市場之相對競爭力及策略聯盟的運用，利用國際旅遊觀光統計資料，以兩階段消費決策模型為立論基礎，透過三階段最小平方法(3SLS)及迴歸分析，分別針對東亞九個經濟體，探究相對價格（以各國消費者物價指數為主）、匯率及各個供給面變數，對主要來源國家觀光客─美國、日本進行實證分析。結果發現：（一）相對價格的影響視遊客的旅遊目的而有所差異。（二）相對匯率的影響，則視遊客的旅遊支出以來源國貨幣或當地國貨幣而有所不同。（三）供給面變數針對不同來源國及不同目的國確有其影響力，更甚者，會有完全反向的效果，為影響國際旅遊市場的重要因素之一。根據上述結果，本文建議包括：（一）為提昇國際旅遊競爭力，目的國應針對不同來源國採行相應對之行銷策略。（二）價格及匯率調整未必是提昇國際旅遊競爭力的有效工具。

本文目的為探討影響東南亞七個經濟體(台灣、香港、及東南亞國協五國─馬來西亞、新加坡、印尼、菲律賓、泰國)在國際旅遊觀光市場之相對競爭力的因素及利用國際旅遊觀光統計資料，透過三階段最小平方法(3SLS)及迴歸分析，分別針對東南亞七個經濟體，探究相對價格、匯率及供給面變數，對其主要來源國家觀光客─美國、日本做實證分析。實證結果發現：(1) 如果旅遊目的為商務或探親，或者是以觀光團型態旅遊，則國際觀光客對於相對價格變動並不敏感。(2) 如果大部分在目的地國家的旅遊支出是以來源國家貨幣計價，則國際觀光客對於匯率變動並不敏感。(3) 供給面因素的確對經濟體之國際旅遊觀光市場佔有率具有決定性影響，然而其影響視來源國與各目的地國家之相關性而定。

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Everyone has dreams where they want to go and what they want to experience. We “Dream Life” a private tour company is willing to help our customers achieving their dreams, by offering the most luxury and unique experiences to create unforgettable memories. Travel industry has been growing rapidly in almost everywhere in the world especially in Thailand, the growing rate is over 7% per year. Not only inbound marketing is booming but Thailand domestic and outbound market are also growing rapidly. Economic situation becomes more stable and Thai people has enough money to travel. There are also increasing number of tour companies opening in these few years which show a big opportunity for this tourism industry business. Dream Life will focus in providing customers with unique travel experiences and customize travel products that they can never get it from anywhere else. Our main focus markets will be outbound market and inbound market for rich people who is willing to pay for unique, customized and luxury trips. At the beginning, we plan to start this business by open a home office and target the customers by using personal relationship and connection, as well as word of mouth. This business can be managed by one person during the first year. However, during the second year and third year, we are planning to hire a few employees to accommodate with the growth of the business. We want to provide the best service for our customers. Therefore, we do not plan to organize a big tour group. Our and maximum number of people per tour is 8 people. The start-up cost for this business is approximately 700,000 THB. The main cost is infrastructure which include an office space, furniture and office supplies. An office can be organized in my house area with the cost under 300,000 THB. In addition, we will need to put in 200,000 THB security deposit for the traveling company license. During the first year, we aimed to have at least 6-7 outbound trips and 5-6 inbound trips with the sales of approximately 2,400,000 THB. With our forecast, our profit will be approximately 50% of the sales. According to this calculation, we plan to break-even in the first year and make at least 300,000 THB profit. For the following year, when the business is expanding, we will hire outside sales supports as well as inside sales supports to handle with all of the customer requests. We will also create different platforms for the customers to contact us through internet and social medias. We are not planning to look for partnerships at the beginning stage as we prefer to maintain a simple business model and have our business growing slowly. This business is planned to be operated by part-time management until the business is growing to the point that reach a yearly minimum income of 2,000,000 THB.

第壹章計三節，內容包括研究動機、研究目的、研究方法、研究步驟、研究地區及問 題說明。第貳章計三節，內容包括旅遊業里意見調查與分析。第參章計三節，雨容包 舌澎湖縣觀光資源之評價，觀光資源之開發現況及其課題。第肆章計三節，內容包括 全國國民旅遊之重向、澎湖縣光旅客需求之預測及觀光資源開發目標之確立。第伍章 計分三節，內容為吸引力之創造。舒適性之加強及可及性之提高等三方面研擬澎湖縣 觀光資料之開發策略。第陸章為結論與建議。