《突破》雜誌是香港的出版史上，唯一的由基督教機構編製、在報公開發售的年輕人刊物。它由一群滿有使命感的青年基督徒於1974年創辦，一切從零開始，到1999年停刊時，雜誌已擁有萬千讀者，造就一代又一代的年輕人，更由一份雜誌發展成今天服務多元化的龐大機構。 《突破》是一份獨特的本土雜誌，植根基層，具使命感，目標清晰，內容跨越信仰、社會、文化和文學領域。本文借用呂西安戈德曼（Lucien Goldmann）的「發生論結構主義」（Structuralism Genetic）建立研究架構，並結合跨學科 、 文化史的研究方法及圖書館學編目理論等，有系統地檢視共 298 期的《突破》 期的《突破》 雜誌， 並達致四個成果 ：(1) 梳理《突破》的二十五年歷史。(2) 對雜誌進行主題分析，從微觀史的角度，探索香港七十至九十年代的社會變遷。(3) 運用模式及計量方法，具體地解釋何謂「福音預工」、其在《突破》如何運作。(4) 探討「突破人」在香港「後殖民時期」的身份認同。 今天， 《突破》雜誌既是具歷史價值的本土文獻，也香港人集體回憶。 文獻和回憶均需活化，透過學術研究，本文 總結「突破經驗」，啟發將來，讓《突破》的價值不斷延續。 關鍵詞：突破雜誌 蘇恩佩 發生論結構主義 圖書分類法 福音預工 社會關懷=Breakthrough was established in 1974 by a group of graduates from tertiary institutions with the mission of counteracting the contemporary mainstream culture. They started their works from a youth magazine. By stepping into the 21st Century, Breakthrough has developed to be a large non-profit making organization providing cultural and educational services for young people. This paper is to study the Breakthrough magazine from its founding in 1974 to its closing in 1999. The interdisciplinary study is based on Lucien Goldmann’s Structuralism Genetic as the main theoretical framework, while the library classification is applied to analyze the content of total 298 issues of the magazine. Research methods of cultural history are also applied for observing changes of the society in the decades. By adopting the mentioned approaches, this paper is to: 1) review the 25-year history of the magazine ; 2) observe the social and political changes of Hong Kong parallel with the content development of the magazine in the decades; 3) study the running of pre-evangelical publication; and 4) explore the identity of “HongkongeeChineseChristian in the post-colonial period. Breakthrough magazine now not only can be considered as a document with historical values, but also is the collective memory of Hong Kong people. What happened in the past of Breakthrough can be preserved as wisdom to help mankind shape future. Keywords: Breakthrough Magazine Yan-pui Structuralism Genetic Classification Pro-evangelism Social Care.

Kyoto University (京都大学) / 0048 / 新制・論文博士 / 博士(工学) / 乙第12331号 / 論工博第4009号 / 新制||工||1466(附属図書館) / 27186 / UT51-2009-D546 / (主査)教授 粟倉 泰弘, 教授 杉村 博之, 教授 田中 功 / 学位規則第4条第2項該当

全球產業以及經濟局勢瞬息萬變，不斷的出現各種破壞式創新的產品與商業模式，也因此企業積極的尋求購併擴張的機會，以達到永續經營和極大化股東財富的目的。而近年來機構投資人在台灣證券市場扮演著重要的腳色，因此本文將探討機構投資人的持股穩定度與購併宣告效果之關聯。 本論文以機構投資人(外資、投信、自營商)對主併公司的持股比例穩定度為依據，分類為被長期與短期機構投資人持有之主併公司，並以台灣市場2003年起至2016年底，排除掉金融相關產業的購併案件為研究樣本，探討機構投資人是否對主併公司發揮監督效果，同時觀察長短期機構投資人是否對主併公司之公司特性以及購併交易案之交易特性有無偏好。 本文研究結果指出，不論在三日、五日或是七日的事件窗口之下，長期機構投資人所持有之主併公司的累積異常報酬都顯著大於被短期機構投資人所持有之主併公司，顯示長期機構投資人確實對主併公司發揮了監督功能。而被長期機構投資人持有之成長型公司獲得的累積異常報酬顯著優於被短期機構投資人所持有之成長型公司。亦發現短期機構投資人偏好能夠明顯提升主併公司盈餘的購併案件。 / This study investigates the relationship between institutional ownership stability and the announcement effect of merger and acquisition, instead of the proportion of institutional ownership, which is very common in last few years. This research is based on acquiring firm listed in Taiwan Stock Exchange which announced merger and acquisition between 2003 and 2016. We classify the sample into two groups according to the standard deviation of the proportion of institutional ownership. The first group is the acquiring firm owned by long-term institutional investor, which means the standard deviation of the acquiring firm in group one is relatively small. By contrast, the second group is the acquiring firms owned by short-term institutional investor. First, we found the long-term institutional investor demonstrated the ability to monitor the acquiring firm because the first group’s CAR is significantly higher than the second group. Second, the growth stock owned by long-term institutional investors also has a significantly higher CAR than the growth stock owned by short-term institutional investor. Third, we also found that the short-term institutional investors prefer the merger and acquisition cases which can increase the net income of the acquiring firm.

京都大学 / 0048 / 新制・課程博士 / 博士(生命科学) / 甲第22677号 / 生博第443号 / 新制||生||59(附属図書館) / 京都大学大学院生命科学研究科統合生命科学専攻 / (主査)教授 福澤 秀哉, 教授 河内 孝之, 教授 荒木 崇 / 学位規則第4条第1項該当 / Doctor of Philosophy in Life Sciences / Kyoto University / DFAM

京都大学 / 新制・課程博士 / 博士(生命科学) / 甲第24752号 / 生博第493号 / 新制||生||66(附属図書館) / 京都大学大学院生命科学研究科統合生命科学専攻 / (主査)教授 福澤 秀哉, 教授 河内 孝之, 教授 中野 雄司 / 学位規則第4条第1項該当 / Doctor of Philosophy in Life Sciences / Kyoto University / DFAM

京都大学 / 新制・課程博士 / 博士(農学) / 甲第25336号 / 農博第2602号 / 新制||農||1106(附属図書館) / 京都大学大学院農学研究科応用生命科学専攻 / (主査)教授 矢﨑 一史, 教授 小川 順, 教授 伊福 健太郎 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

其內容大要如下： 獨立性在傳統上，一直是會計師工作中最重要的準則，因為，若會計師不具獨立性， 則其所簽發的審計報告，將毫無價值；亦即財務報表使用者將會降低其對財務報表的 信賴，此為造成資本市場不確定性的原因之一，因此，會計師的獨立性，對於專業的 成長及健全資本市場皆具深遠的影響。 本論文以實證研究的方式來探求我國各界（證券管理委員會、會計師、企業主管、投 資及授信機構）對會計師獨立性的看法，找出其間的異同，並參考有關的文獻，以了 解我國各界對於會計師獨立性認知的程度。再就實證的結果，提出建議，以期對會計 師獨立性的維持有所助益。

本研究旨在以師資培育機構與中等學校教育實習機構合作關係作實証性之研究；研究對象包括師資培育機構之教育學程中心主任或實習輔導處(室)主任、實習指導教師、實習學校之行政人員（校長、教務主任、訓導主任、輔導主任、教學組長）、實習輔導教 師、實習教師。研究方法包括問卷調查法及訪問調查法，發出問卷調查有1000份，回收率為68.3%；另外訪談對象有師資培育機構人員二位、高中校長一位暨實習教師二位。 本研究結果顯示：（一）由雙方合作關係現況分析得知：1.全體受試在合作現況的 評定順序依次是：(l)教育實習；(2)設備資源；(3)教師發展。2.師資培育機構與實習學校之合作關係成功的關鍵因素是明確定位雙方權利、義務關係暨雙方具有誠懇的態度。3.「教育合作契約書」內涵實習教師未能了解或者沒有看到。4.實習學校校長對師資培育機構之態度不滿意。5.師資培育機構與實習學校合作關係之內涵認為彼此接觸太少。6.實習指導教師工作繁重，無法落實教育實習輔導制度。（二）由雙方合作關係現況差異性分析得知：1.在合作現況之差異中顯示在「設備資源」項目上中、南、東部實習學校及私立師資培育機構有比較劣勢之表現。2.實習教師對於雙方合作關係持負面反應。（三）由雙方合作關係需求分析得知：1.全體受試在合作需求的評定順序是：(1)教師發展；(2)教育實習；(3)教學課程。2.師資培育機構宜成立重點實習學校發展暨區域性教育輔導中心。3.實習學校掌握「平等與互惠」原則能使雙方合作關係穩定又良好。4.實習輔導教師給予實習輔導教師津貼補助，才能獲得尊重並給予物質上之補貼。（四）由雙方合作關係需求差異性分析得知：1.在個別受試背景之優先需求得知：(1)師資培育機構人員在教育實習、研究發展有較高的需求。(2)實習學校行政人員在教師發展、行政服務的需求較高。(3)實習輔導教師暨實習教師在教師發展、行政服務的需求較高。（五）由調查實習輔導制度所衍生的問題分析得知：1.師資培育課程宜注重班級經營技巧之訓練。2.落實實習輔導制度評量工作。3.實習教師對於師資培育機構舉辦之各項研習活動肯定其功能。4.全職實習教師心態不平衡。5.從個別意見調查中顯示實習教師對雙方合作關係持較負向的觀感。6.從供需差距之認知中發現實習教師、實習輔導教師、實習學校行政人員對於「實習學校訂定獎勵辦法」有共同看法。本研究之成果可瞭解師資培育機構與中等學校教育實習機構合作關係現況暨合作關係需求與其差異性，並提出具體改進建議，以為未來教育界之參考。 / The purpose of the study is to make an empirical survey on the cooperative relationship between teacher training institutions and intern institutions of secondary schools. The respondents of the study include the dean of the center the educational program center, the dean of intem-guide center in the teacher training institution, intern master teachers, administration of intern school institution (inclusive of the principal, the academic dean, the dean of students, the dean of the consultant center, and the executor of educational plans), teacher training institution mentors, and intern teachers. The methods of the study contain both the method of the questionnaire and that of the semi-structured interview, issuing 1,000 copies of the questionnaire. The percentage of the returned questionnaires mounts to 68.3 percentage. Other respondents are two personnel in the teacher training institution, one principal in senior high school, and two intern teachers.The result of the study shows: A. According to the analysis of the appearances between their cooperative relationship: 1. The orders of the appearances about cooperative relationship judges from the entire respondent: (1) internship; (2) facility resources; (3) teachers' development. 2. The keys of successfully cooperative relationship between the teacher training institution and the intern school are based on the definite relationship between their rights and responsibilities as well we their sincere attitudes. 3. Intern teachers cannot understand or don't see the content of the contract about educational cooperation. 4. The principal of the intern school is discontent with the attitude of the teacher training institution. 5. The frequency of their contacts may frustrate the expectation of the content about the cooperative relationship. 6. The intern-guide system cannot work efficiently due to the intern master teachers' overwork. B. According to the analysis of differences between their cooperative relationship: 1. About the differences of the cooperative appearance on "facility resources",Central, Southern, Eastern intern schools, and private teacher training institutions have inferior performances. 2. The intern teachers hold negative attitudes toward the cooperative relationship. C. According to the analysis on the demand of the cooperative relationship: 1. The orders of the cooperative relationship demand from all the respondents: (1)teacher's development; (2) internship; (3) teaching curriculum; (4) administration service. 2. Teacher training institutions should set up key-point intern school and develop regional inter-guide center. 3. Intern school stick to the principle of equality as well as mutual benefits can make their cooperative relationship stable and well. 4. Teacher training institutions should give teacher training institution mentors reasonable allowance so as to own their respects and compensate them on the material. D. According to the analysis on the difference of the cooperative relationship: 1. The individual respondent's superior demand shows:(1) Teacher training institutions have higher demand on internship and study development. (2) Administration of intern school has higher demands on teachers' development and administration service. (3) Teacher training institution mentors and intern teachers have higher demands on teachers' development and administration service. E.According to the analysis of questions derived from the investigation of intern-guide system: 1. Teacher training curriculum should put emphasis on the developing the skills of classroom management. 2. It is important to activate the evaluation system about the intern-guide system. 3. Intern teachers should hold positive viewpoint on the research conferences held by teacher training institutions. 4. Full-time intern teachers' minds are unbalance- able. (or Full-time teacher cannot keep their minds balance.) 5. From the personal opinion, it shows that the intern teachers hold the negative view on cooperative relationship. 6. From the difference on demand ad supply, we realize that intern teachers, intern master teacher and administration mentor of internship have the identical viewpoint on " setting up rewards schemes for schools of internship". Through the investigation and the results of the study, we can understand the cooperative relationship between teacher training institutions and intern institution of secondary school accompanied by their demand and difference on the relationship.In addition, I sincerely hope my study can offer some constructive suggestions for future study.

台灣金融機構得以至中國大陸地區設置分支機構的法源主要來自於立法院在於2006年11月時修正准許台灣銀行業赴中國大陸地區設立分行。本研究針對39家台灣銀行業在中國大陸營業據點之經營策略與績效進行分析，並採採多元迴歸模型檢定其經營策略與績效之關係。 根據本文實證後的主要研究結果如下： 一、無論是以資產報酬率 (ROA) 或是股東權益報酬率 (ROE) 等兩項獲利指標所檢定的結果，均未有足夠的證據顯示台灣銀行業在中國大陸地區積極設置分行等據點的經營策略或方向是可行的。 二、由股東權益報酬率 (ROE) 分析的結果，支持台灣銀行業若採行提早投入中國大陸地區設置實體據點的發展策略，對於其股東權益報酬率 (ROE) 會呈現顯著的正向關係。 三、無論是以資產報酬率 (ROA) 或是股東權益報酬率 (ROE) 來做為被解釋變數，結果皆無法支持台灣銀行業在中國大陸地區設置分行等實體據點的數量規模大小與銀行的資產報酬率 (股東權益報酬率) 有關。 / Because of the Legislature amended the Act in November 2006, Taiwan’s Banking had been permitted and set up branches in mainland China since 2006. This paper analyzed the business strategy and performance of 39 Taiwanese banks in mainland China. The multiple regression models were adopted and we test the relationship between their business strategy and performance. The main results of this paper were as follows: First, whether the rate of return on assets (ROA) or return on equity (ROE) profitability indicators, there is no sufficient evidence that the Taiwan’s banks actively set in mainland China Branches and other positions of the business strategy or direction is feasible according to the other two test result. Second, as a result of the ROE analysis, it is significant to support the Taiwan’s banking industry to adopt the development strategy of setting up an entity base in mainland China, which has a significant positive effect on the ROE. Third, whether the return on assets (ROA) or the return on equity (ROE) as an explanatory variable, the results are unable to support that the the scale of Taiwan’s banking in mainland China have a relation with the ROE or ROA.

研究目的主要是根據參與有機事業的觀點更進一步了解台灣有機領域的狀況。 訪問七位於北台灣的有機領域的參與者進行非正式訪談:有機農戶、店家、有機商品認證機構回答相關有機領域的問題和消費者問卷調查。研究結果顯示獨立有機農戶所面臨一些挑戰和台灣糧食民主機制下運作的潛力—獨立有機農戶處理大部分財團的競爭和有機標誌混淆消費者的狀況下。由於真正問題並非在食物的品質本身於是焦點可轉向對於有機農戶或其他獨立生產機構有利的狀況。最後，本研究將提供一些建議給未來的研究以及提供目前問題的可能解決方法。 / The purpose of this study is to further the understanding of the state of the organic food industry in Taiwan with special consideration given to the perspectives of those participating in it. Seven participants in the organic foods industry in Northern Taiwan were selected for informal interviews. Farmers, store owners, and an organic food certification authority answered questions about the organic food industry, and consumers were surveyed as well. The findings uncovered several challenges that independent organic farmers face, and that the rate of Food Democracy in Taiwan is operating below its potential, as independent farmers deal with competition from dominant corporations, while the organic labeling system confuses consumers. Since the problem is not with the quality of the food, focus can be shifted toward ensuring a level playing field for farmers with smaller independent operations. Finally, this study gives several suggestions for avenues of future research and offers possible solutions to the problems uncovered.