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Japan’s sogo shosha institutions and South Korea’s chonghap sangsa are among the top trading companies in the world. Along with other players in the international market, they have significantly contributed to the expansion of trade and to the economic development of their countries. In countries like Taiwan, Japan and Korea, trading companies were part of the driving force that propelled their global economic effort and they were an integral part of the economic miracles that transformed their economies forever. International trade benefits countries by improving the living standard of the population, lower prices for consumers, improved efficiency in production and a greater variety of goods. This business plan is focused on analyzing the feasibility of Guanxi Trading LLC, an export trading (ETC) company based in Honduras, with efforts oriented toward boosting the Honduran economy by trading with Taiwan. In doing so, it intends to replicate the success of trading companies worldwide in improving the economies of their nations. By trading with Taiwan, Guanxi Trading LLC also aims to enter the rising Asian market and increase its global presence in hope of helping in the development of the Honduran economy.

This business plan has been prepared to provide the reader with information about Formosa Tea House, including business structure, company goals, projected growth, venture capital requirements, start-up costs, an investment analysis and the industry trends. Formosa Tea House is a proposed tea house located in the General Manila Area. It will be managed by a seasoned Banker whose love and knowledge of tea leaves will make the transition to owning and running a tea shop as a natural step which was born out of passion. His interest in tea leaves and the proper way of brewing and serving tea was enriched by his stay in Taipei, Taiwan were true tea connoisseurs have enjoyed both the luxury and benefits of tea drinking for decades. Formosa Tea House will offer a full range of teas (hot and iced), as well as pastries, premium chocolates, tea accessories, and loose tea for self-brewing and to be enjoyed at home or gifts to friends and love ones. The store will be manned by a master “Teatender” and the proponent has been learning proper brewing techniques for the last six months. All “Teatenders” will be trained in the proper storage, brewing, and serving of each kind of tea. Our goal is to provide the finest premium teas and chocolates in the Greater Manila Area in a relaxed and very upscale environment. The owners are investing $10,330 of their own money into the business while an additional 6 year loan of $53,633 will be needed to fund initial company operations. Based on the company’s well-researched and conservative sales forecasts, projected sales will be over $190,000 in the first year, with continued moderate increases through year 3. The proponents project a net profit in the first year of over $19,000, with steadily increasing net worth for the foreseeable future.

Betty’s Florist is a small shop located in Taipei City, Taiwan. It opened in 2006 in a store front recently purchased for the purpose. In the years since its opening, the shop has been able to cover its expenses, including the repayment of the loan financing the real estate. The owner had never looked at the flower business and the building as separate investments to determine whether gains by one were offset by losses from the other. Four possible scenarios are proposed as a result of this plan: operate the business in its current location, operate the business but sell the property and move to new location, abandon the business and hold the property, and abandon the business and sell the property. Analysis of the business revealed that while the business was generating a small amount of cash after payment of the loan, the owner had never allowed for a reasonable salary for herself, in effect making a large monthly investment in the business/ building combination. This plan then determines that the failure of the business to provide an adequate return stems from a combination of a poor location and complete lack of sales and promotion efforts. It then provides a detailed plan to reverse the losses, predicting a change to profitability in 2013. An independent analysis of the property revealed that it has indeed been profitable over the investment period. It is not expected to produce gains or losses in excess of the cost of capital in years to come. Since the real estate investment does not produce a large expected loss, it has been determined that the best option is to continue the business in its current location, pending a firm commitment by the owner to adopt the strategic changes.

As we all know English is a global language, and in today’s world it is becoming more and more important to become proficient in it. But in Taiwan, English is not a common language like Singapore, Hong Kong or Malaysia. “Internationalization” a word that Taiwanese people have been discussed for long time, and had done a great job to create the environment, but there is always a room for improvement. For instance, I remember there was a complaint news last year from a foreigner in oversea who had difficulty to book domestic airline ticket via official airline website due to they’re all Chinese and had no English translation, and resulted they don’t know how to purchase the ticket online and cancel the trip to Taiwan. In this business plan, we’re not the homeowners, we’re the rental agency and consolidating the rental housing resource and provide the rental service to foreigners, who is planned to move to Taiwan. We will help them to find the right house easily without language barrier and assist them to enjoy the life in Taiwan. However, we should let the world to understand Taiwan is a such beautiful country and should not allow language become a problem to stop them to visit Taiwan.

宋代自蘇軾、黃庭堅、米芾追求書法意趣，強調個人面目後，由於三人理論實踐並重，書翰精美，天下人翕然從之，遂蔚為風潮。然而後人未具備蘇、黃、米的書學根柢，徒然肆逞己意，遂造成「怒張筋脈、屈折生柴」的奇狀怪態。 元初，趙孟頫登高一呼，提倡以魏晉古法挽救南宋書壇流弊，鮮于樞、鄧文原等人呼應，不僅一改宋末怒張燥露為清新雅正的書法，同時也振興唐宋以來罕見的篆、隸、章草等書體。虞集於壯年來到大都，曾親詣於趙孟頫，又嘗與鄧文原為同事，以個人書法理論與創作實踐，繼續引領復古潮流。經由前面數章的討論，我們看到了元代中後期書壇，有不同於元初趙孟頫所帶動的妍美典雅、流暢遒麗的風格表現，呈顯更多樣的面貌。 從虞集的書法理論可以窺知元代這股風潮的淵源和內涵：一方面虞集以史家觀點歷敘北宋以來到元代書壇的遞嬗演變，對於北宋、金代和南宋、金亡和南宋末、元初四個時期書壇風尚、書學對象及其弊端，皆一語中的，為後人一再引用；尤其遍觀內府庋藏後，更慧眼獨具指出南宋皇室、吳說已經出現學習二王以改革書風的做法，元初趙孟頫、鮮于樞等人只是將此一伏流引導為當代主流，兼以個人書畫藝術創作的實踐配合，為習書者建立標竿，挽救衰頹不振的書壇。另一方面則以個人美學觀點品評前人書畫，首先將書品和人品聯繫對應，故要求創作者先立人品這一基礎而必要的質素，再輔以文學、書畫的藝術修養，特別是程朱理學的格物致知、心性涵養工夫，以達到學問廣、胸次高、見識廣的人格修養；次則進一步強調藝術作品的興觀群怨功能，藉由美的形式使人的精神產生感發、激勵、淨化的昇華，並轉換為理性的道德認知、實踐，以達到助教化、成人倫的社會功能。第三方面則接受趙孟頫的書畫同源論，以書法的技巧作畫，強調筆墨，重視書寫本身的趣味，把唐宋以來工筆畫的形似造型轉化為元代文人畫的簡率意象。虞集以此一美學觀點評價繪畫作品，對於當時畫風也起著推波助瀾的功用。 虞集的書法創作與書學理論可以相互映證：虞集遒美妍媚、流暢典麗的行草風格帶有二王的影子，含蓄蘊藉、清健勁秀的前、後期行楷面貌，分別受到虞世南、歐陽詢的影響，以及書寫久不受重視的篆隸書體，這些都表現出時代特色；而虞集刻意選擇顏真卿書學，作為個人情感意念的表露和投射，融鑄隸法於書作，展現樸質挺健書風，這些則是迥異於時人的獨特表徵。 元代書法風貌多樣且富於變化，尤其是中晚期。本文從虞集書法切入，嘗試從其書法理論與實際創作，深入掌握其書法風格、特色，以建構出虞集在書法史上的地位，希望藉由這一主題的研究，能使豐富多樣的元代書法更全面而完整。

香皂世紀商業計劃書 / SoapEra is a new made-in-Taiwan brand in the soap business. The founder of SoapEra has over fifteen years of experience in the soap industry and soap business, and will take the management role to run SoapEra’s daily business operation. SoapEra has the vision to provide the value-added soap products with design and customization to customers. SoapEra is seeking the business opportunity in the cultural and creative industry and going to explore the gift market in Taiwan. SoapEra will be selling designed soaps that can be used for general body cleansing and can be displayed as decoration as well. SoapEra also will allow customers customizing shape, stamp, color, scent, and size of the soaps that customers have in mind. SoapEra will be selling soap products in individual package and gift set boxes on SoapEra’s official website, retailers at the cultural and creative places, souvenir stores, and on-line retailers. SoapEra will also collaborate with hotels, restaurants, wedding planners, wedding dress companies, and postpartum centers to promote SoapEra’s design and custom soaps for wedding and newborn baby giveaway gifts. SoapEra is expected to have a positive net income by the end of the second year, and the net income is estimated at $1.7-million NTD for a significant growth in the third year. SoapEra will make a premium soap brand in the culture and creative industry and have a profitable business in the gift market.