本研究旨在探討導入國際財務報導準則對內部控制的影響，主要以台灣2013年全面採用國際財務報導準則之企業為研究對象，瞭解在導入前後，內部控制目標與組成要素是否因問卷別、資本市場別與產業別而有所差異。本研究深入分析前項差異，藉以瞭解我國導入國際財務報導準則對內部控制的影響。本研究發現： 1. 導入IFRSs對業務流程及內部控制之影響程度，在內控目標與要素均有顯著差異，「導入後」之影響程度均顯著高於「導入前」。 2. 「IFRSs專案小組負責人」與「內部稽核單位」之看法，在內控目標與要素間並沒有顯著差異。 3. 內控三大目標與五大組成要素之影響程度，在不同資本市場別與產業別之顯著差異程度不盡相同。整體而言不論在導入前後，上市與上櫃公司在不同產業間存在較顯著之差異，金融業之影響程度顯著高於電子業與其他。 / The purpose of this research is to investigate the effect of adopting International Financial Reporting Standards on internal controls. The main subjects of this research are the companies which will adopt IFRSs in 2013 in Taiwan. This research wants to know whether the effects of IFRSs on objectives and elements of internal control show significant differences under different subjects, capital markets and industries. This research analyzes the above effects to understand the effect of adopting IFRSs on internal controls. The main results of this study are as follows. 1. The effects of IFRSs on business processes, on the aspect of objectives, and elements of internal control show significant differences with the adoption of IFRSs. The impacts of three objectives and five elements of internal control after adoption are significantly higher than before adoption. 2. The results of the investigation on chief executives of adopting IFRSs and internal auditors do not show significant differences neither on the aspect of objectives nor on elements of internal control. 3. The impacts of IFRSs on three objectives and five elements of internal control are different under different capital markets and different industries with the adoption of IFRSs. Overall, listed and over-the-counter companies show significant differences under different industries before and after adopting IFRSs. The effect of adopting IFRSs on internal controls under financial industry is significantly higher than under electronic industry and other industry.

本研究探討國際財務報導準則採用後對英國上市公司財務報告揭露品質之影響，選取高科技產業公司於國際財務報導準則轉換年度、轉換年度前後兩年之年報，並根據IAS 38, Edvinsson and Malone (1997), Lev (2001), and Sveiby (1997)編纂智慧資本字典，與先前研究之差異處在於本研究採用文字探勘技術之分類演算法以探討智慧資本揭露品質是否和國際財務報導準則之採用有關，結果顯示智慧資本揭露品質和國際財務報導準則之採用有關，接著本研究運用迴歸分析，進一步了解那些智慧資本項目之揭露於採用前後有顯著差異，結果顯示在國際財務報導準則採用後，高科技公司增加智慧資本項目之揭露，符合本研究之預期，有顯著差異之智慧資本項目如:電腦軟體、顧客名單、顧客忠誠度、顧客關係和專利，研究結果也指出在國際財務報導準則採用後，高科技公司增加智慧資本項目之揭露之現象較常發生在上市時間較早之公司、總資產較大之公司。 / This study investigates the impact of the quality of disclosures of financial reports of the listed companies in the U.K. with International Financial Reporting Standards (IFRS) adoption. I select the annual reports of companies in the high-tech industry sectors in the IFRS transition year and two years before and after the transition year. The dictionary for intellectual capital according to four sources, IAS 38, Edvinsson and Malone (1997), Lev (2001), and Sveiby (1997) is compiled. In contrast to prior studies, I use classification algorithm of text mining techniques to explore whether the quality of intellectual capital disclosures is related with the adoption of IFRS. Results show that the disclosures of intellectual capital items are related with the adoption of IFRS. To further realize which intellectual capital item disclosures are significantly different between pre-adoption and post-adoption, the regression analysis is applied. Evidence is promising, in the post-IFRS period, high-tech firms may increase the intellectual capital item disclosures, such as computer software, customer list, customer loyalty, customer relationships and patents. Evidence also indicates that, the evidence that high-tech firms may increase the intellectual capital item disclosures in the post-IFRS period is more pronounced in older and larger companies.

本研究探討我國自2009年5月14日行政院金融監督管理委員會宣布正式採用IFRSs當日，對於某些受IFRSs影響較大的金融、百貨、航空、營建以及保險這些產業，資本市場是否有顯著之反應。而正式宣布採用IFRSs後，與IFRSs相關的重要訊息，例如有企業提前適用IFRSs，投資性不動產因公允價值估價後使公司淨值大為提升，是否會讓資本市場對於其他帳上擁有較多不動產、廠房及設備與投資性不動產之公司產生顯著影響；金管會對於不動產、廠房及設備和投資性不動產與無形資產後續衡量限採成本模式之規定是否也會讓資本市場有顯著反應等。研究發現我國金管會宣布正式採用IFRSs當日，金融、百貨以及航空業者因顧客忠誠度計畫必須估列部分收入遞延，對於此項訊息市場給予負面反應。在與IFRSs有關的重要訊息上，新版租賃會計草案使市場對於海運及航空業者有負面反應；提前適用IFRSs使公司淨值提升對擁有較多不動產、廠房及設備與投資性不動產之企業有正向影響；金管會對於不動產、廠房及設備和投資性不動產與無形資產入帳及衡量的保守態度讓市場產生負面反應。對於我國導入IFRSs，投資人、企業及主管機關等充滿了期待及關注，也多持有正向的看法，但2013年後正式採用的狀況為何，仍有待密切注意。 / This study examines the market reaction to finance, general merchandise, airline, construction, and insurance these industries at the announcement of IFRSs adoption in Taiwan on May 14th, 2009. Furthermore, it also examines how the market reacts to relative and important news about IFRSs after the announcement of IFRSs adoption. It finds a negative reaction to financial, general merchandise and airline industries at the announcement of IFRSs adoption. It also finds a negative reaction to shipping and airline industries when a new lease draft gives out. In addition, firms with more plants, properties and equipments, investment properties and intangible assets have a positive reaction when news reports there is a company adopts IFRSs previously, but have a negative reaction due to the conservative attitude of Financial Supervisory Commission to the way of the measurement of properties.

美國馬康巴立治國家品質獎 （MBNQA）的卓越績效標準被公認為是質量管理最佳實踐的準確反映。自1988年推出以來，為了保持其最佳實踐，MBNQA 準則標准通過多次修訂而不斷的更新，並協助美國組織檢測改進領域，為參與者帶來變化和積極成果。 本研究探討了台灣製造業質量管理與經營業績之間的關係。通過實施MBNQA績效卓越標準作為基準框架，本研究假設質量管理與強化領導力，戰略，客戶，知識管理，員工隊伍和運營的各個方面有強烈的相關性。 本研究採用個案研究法以及透過與副董事長和品保部經理深入訪談。結果顯示： • 雖然作為世界前五大繼電器工廠，目前個案公司的市場份額不足10％。儘管訂單有所增加，但由於中國經濟成熟，該公司未能實現達成訂單數量的目標。因此，他們正計劃開發一個採用智能化的現代化工廠，並於在2019年中完成。 • 為了提高市場份額和因為生產能力的限制，公司調整了資源分配。 2005年，他們降低了低利潤率家用電器繼電器的產量，並專注於汽車繼電器和綠色能源。兩者都為公司帶來更高的利潤，並被認為是未來的主要收入來源。 • • MB績效卓越標準的第七項核心價值（流程，以客戶為中心，員工隊伍，領導力和治理以及金融和市場）都顯示出了積極成果。但是在客戶服務，培訓方式，CSR活動等方面還可以再進一步提升。 / The Performance Excellence Criteria for the Malcolm Baldrige National Quality Award (MBNQA) are widely acknowledged as an accurate reflection of quality management best practices. Since its introduction in 1988, in the effort to maintaining its best practices, the Baldrige Criteria have continuously evolved through numerous revisions and has assisted United States’ organizations in detecting areas for enhancements, bringing forth changes and positive outcomes for participants. By implementing The Performance Excellence Criteria for MBNQA as the benchmark framework for the case company in Taiwan, this study hypothesizes that high quality management is correlated with the improvements throughout dimensions of leadership, strategy, customers, knowledge management, workforce and operations. This study employs the methods of case study as well as in-depth interviews with the vice chairman and the quality assurance manager. The results show: • Being known as the fifth largest relay plant in the world, currently, the market share of the case company accounts for less than 10%. Even though there are orders coming in, the company has not been able to fulfill them due to the developed Chinese economy. Thus, they are planning to develop a modern factory adopting the use of intellectual standards to be completed by mid-2019. • For market share improvement and production capacity limitations, the company has adjusted their resource allocation. In 2005, they lowered their production of their low profit turnover home appliance relays and focused on automotive relays and green energy. Both resulted in a higher profit generation for the company and are believed to be the future primary source of revenue. • The seventh core value of the MB Performance Excellence Criteria under results (process, customer-focused, workforce, leadership & governance and financial & market) has all shown positive outcomes. However, aspects such as customer service, training methods, CSR activities still has room for further enhancements.

運動依從性在健康管理議題裡是非常重要的一環，現在的人經常感到身體不適而診斷結果卻正常，這種現象根據世界衛生組織的定義為「亞健康」或「健康的灰色地帶」。在高壓的工作環境或不正常的生活作息下，最容易有這些徵狀，儘管大家都知道長期規律的運動可以促進健康，實際實行的狀況卻不如預期的好。為了改善此狀況，本研究透過蘋果公司的套件(ResearchKit)開發行動應用程式來幫助使用者增加運動依從性。此套件內建許多模組供開發者與研究人員使用，如聲明宣告與問卷模組等，讓整個研究、開發流程更為快速有效。本研究流程遵行設計科學方法論來創造一個設計實體，即為本研究開發的應用程式「Active Track」。 在設計階段，本研究採用了「說服設計準則」中的「Tailoring」與「Reminder」設計方法，意圖強化、形塑甚或改變使用者對於目標行為的態度，透過本應用程式來激勵使用者改變自身行為，達到目標設定。目前市面上許多健康管理的應用程式皆已證實個性與說服科技之間的相關性，因此本研究採用了MBTI適性分析工具並設計出相對應的激勵文字訊息，期望透過此設計實體來協助使用者增加運動依從性。 在第一階段的實驗評估，我們於166個下載人次當中篩選出87個有效樣本來比較樣本之間的表現，其中有54人有接收激勵文字訊息，33人則無。平均而言，那些有收到激勵文字訊息的受測者，完成率較沒有收到激勵文字訊息的受試者高出百分之十五。然而在訊息類型與個性是否相符的比較實驗當中，訊息符合與不符合使用者個性的結果之間並無顯著差異。本研究之結果僅顯示出透過激勵文字訊息可以有效督促使用者完成運動目標。在第二階段的實驗中加入了「訊息重複性」、「回饋機制」因子來改良應用程式，研究結果顯示訊息的重複整體而言可以提升百分之二十三的完成率，其中適性結果為「理性」的受測者則有百分之二十七的提升，然而回饋機制設計在本研究並無統計顯著。 在兩階段的設計循環下，本研究證實透過Active Track重複地傳送激勵文字訊息可以協助使用者增加運動依從性，進而降低罹患疾病的風險，研究結果對於未來說服系統之開發以及其他醫療領域提升依從性之相關研究也提供了良好的參考價值。 / Adherence to an exercise schedule is valuable for health management. Nowadays, most people have experienced uncomfortable feelings but diagnostic data are normal. The phenomenon is called ‘sub-health’ condition, which is a state between health and disease. People are likely to experience discomfort if their working environment is stressful and their lifestyle is unhealthy. Therefore, a long period of commitment to adhere to physical activity programs is beneficial for people’s health. Although people would benefit from support to increase exercise compliance, adherence to physical activity plans is often very low. To address these shortcomings, this paper introduces a low-cost method–an iOS application developed using Apple Inc.’s ResearchKit–to help people adhere to their physical activity plans. ResearchKit provides various modules such as consent declaration and survey task for helping researchers create a research app more efficiently. We applied design science methodology to create a design artifact, namely Active Track. By including the “Tailoring” and the “Reminder” persuasive principles in Active Track to develop, strengthen, or change attitudes or behaviors, the design artifact can act as support instruments that stimulate and encourage users to comply with target behavior. Because studies of health-promotion apps have identified the correlations between personality and persuasive technology, we used the Myer–Briggs Type Indicator personality assessment to design motivational messages for each type of personality as a text reminder in Active Track. In the first evaluation stage of Active Track, we identified 87 valid participants (54 with motivational messages and 33 without motivational messages) from 166 downloads for performance comparison. On average, the completion rates of participants who were presented with motivational messages were 15% higher, but the difference in message matching experiment was not significant. The results demonstrated that our design approach is able to improve adherence on exercise plans by providing users with motivated messages. Therefore, we implemented repetitiveness and feedback intervention in a further design iteration and evaluated the improvement in Active Track by using these two new factors. The results showed that the repetitiveness factor enhanced the completion rate by approximately 23%; in particular, participants who were identified as having Thinking-type MBTI personalities exhibited an improvement of approximately 27% due to repetitive messages. However, feedback information had no significant effect on adherence. In summary, the findings of this study confirmed that Active Track can help individuals to improve their exercise adherence through repetitive motivational messages, reduce the risk of diseases, and provide useful insights for the future development of persuasive systems and studies into adherence enhancement for health care.

本文透過比較分析我國收入認列會計準則、現行IFRSs收入認列規定、顧客合約收入草案規定及現行稅務法令規定之差異，對企業在會計及稅務上之影響進行研究分析。研究結果分為兩部分：會計影響方面，在ROC GAAP轉換為IFRSs時有影響者為委託人和代理人之判斷；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨、保固、再買回協議、開帳並代管之銷售等五個部分；轉換為IFRSs及顧客合約收入草案時皆有影響者為客戶忠誠計劃、客戶移轉之資產及建造合約三個部分。在稅務影響方面，在ROC GAAP轉換為IFRSs實有影響者為多元要素合約、委託人和代理人之判斷、客戶忠誠計劃、分期付款銷貨、商品或勞務交換、授權費和權利金及客戶移轉之資產七個部分；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨及保固；轉換為IFRSs及顧客合約收入草案時皆有影響者為建造合約。 / This study compares the differences between Taiwanese revenue recognition standards, existing IFRSs revenue recognition requirements, IFRS exposure draft “Revenue from contract with customer” and the current tax laws regulation and analyzes the impacts of adopting IFRSs on Taiwanese entities’ accounting and tax practices. The conclusions of this study are divided into two parts. The first part is for accounting. The issue of principal versus agent consideration will have an impact on accounting only when ROC GAAP conversion with IFRSs. The issues of credit risk, sale with a right of return, warranties, repurchase agreements and bill-and-hold arrangements will have impact on accounting only when the exposure draft becomes effective. The issues of customer loyalty program, transfers of assets from customers and construction contracts will have impacts on accounting both when first time adopting IFRSs and subsequently applying the exposure draft. The second part is for taxation. The issues of multiple-element arrangement, principal versus agent consideration, customer loyalty program, installment sales, exchange for goods or services, royalties and transfers of assets from customers will have impacts on taxation only when first-time adopting IFRSs. The issues of credit risk, sale with right of returns and warranties will have impacts on tax only when the exposure draft becomes effective. The issue of construction contracts will have an impact on taxation both when first time adopting IFRSs and subsequently applying the exposure draft.

金融風暴喚起各界改革財務報表未能反映實際虧損的缺失，因此，新版國際財務報導準則第9號及第17號公報應運而生，未來正式接軌後，對於壽險業的財報將產生重大衝擊，更突顯其資產負債管理之重要性，故本研究係採用主成分分析建構極端利率情境，並考量折現率需反映現時狀況下，於資產面分別以攤銷後成本或公允價值衡量、負債面採公允價值評價，欲探討資產負債配置及攤銷後成本比重不同時，利率變動對於壽險公司股東權益波動度之影響，以供壽險業參考。 研究結果發現攤銷後成本比重能夠有效控制股東權益波動度。再者，壽險公司應審慎評估海外投資比例，並配合其壽險商品外幣保單之銷售策略加以布局，同時謹慎考量會計決策，適當選擇攤銷後成本權重，方能有效控制資產負債表之波動。 / The financial crisis has caused wide public concern since it is failed to reflect the actual losses in financial statements. As a result, International Accounting Standards Board (IASB) issued new International Financial Reporting Standards, IFRS 9 and IFRS 17. The surplus of life insurers may fluctuate sharply if assets and liabilities don’t match appropriately under these new IFRS Standards. We follow the international regulation standard by using principal component analysis to generate extreme interest rate shock scenarios. This study examines the volatility of surplus under extreme interest rate shock scenarios for different combinations of liabilities, fair-valued assets, and amortized cost assets. In particular, the assets are measured at amortized cost or fair value, and all liabilities were acquired at fair value approach. In the numerical analysis, we showed that it is one of the most effective methods to control the surplus volatility by adjusting the percentage of amortized cost assets. Furthermore, life insurer should adjust the percentage of foreign investments and insurance policies carefully in order to reduce the fluctuation in shareholders’ equity.

人壽保險業為特許行業，各國基於不同監理目的而有不同會計處理規定，導致各國會計差異問題的浮現。台灣自 2011 年 1 月 1 日起正式 適用國際財務報導準則保險合約第一階段規範與國際接軌，其為過渡性準則，乃說明保險合約之定義、合約之認列與衡量及其揭露等，實施後影響不大。但實施後保險業仍存在對資產採公平價值評價，而對負債 (責任準備金) 採成本法評價之不一致現象。因此，為達資產負債 管理的一致性，將實施 IFRS 4 Phase II，對保險負債採公平價值評價並 規定保險負債須以無風險利率評價。本研究將在 IFRS 4 Phase II 對負債公平價值的規範架構下，以壽險 業商品的準備金為例，評估 IFRS 4 Phase II 實施後其準備金價值及公 司財報損益所會產生的差異。此外，探討 IFRS 4 Phase II 實施後對壽 險業的評價影響，諸如服務邊際、現金價值與風險調整，包含此財務揭露改變是否將對壽險業之商品類型造成影響。 / Life insurance corporation should be granted a franchise by the government in every countries. The purpose of supervision based on different countries have different accounting rules, leading to differences in national accounting problems. Taiwan has officially adopted the framework of International Financial Reporting Standards 4 Phase I since January 1, 2011. IFRS 4 Phase I is a transitional guidelines, which includes some definitions of insurance contracts. The principles of IFRS Phase I doesn’t cause serious effects for life insurance corporations. However, the problem of mismatching between the fair value of assets and the book value of liabilities still exists. Therefore, in order to achieve consistency management in asset and liability, the fair value valuation for liabilities is required under the frame work of IFRS 4 Phase II In our research, we would take a policy for example to evaluate the fair value of liabilities under the framework of IFRS 4 Phase II. Besides, we also analyze the the influences for life insurance companies after applying the IFRS 4 Phase II.

IFRS 的準則，對於未來想國際化的國內保險公司及面對國際投資人，是使用相同一套會計準則，不需再調整財報，有助提升國際競爭力及國際形象，若海外發行有價證券也不需再重編財報，可節省籌資成本。依目前國際發展情勢，IFRS 4 已廣泛為全球保險市場之採用準則，直接採用(adoption)IFRS 4 亦成為國際保險市場之趨勢，我國亦於2011 年1 月1 日公佈IFRS 4 第一階段生效，期與世界接軌，IFRS 4 未來對我國保險業將會有更重大之影響。為未雨綢繆，遂引起本文對此議題研究之動機。壽險業為長年期保險合約，須採用要素衡量法評估。為符合IFRS 4 第二階段規定之要素衡量法及保費分配法之評估，採個案產險公司為研究對象，祈予在IFRS 4 第二階段實施前，台灣產險業能提早做準備，並以充足時間瞭解並完善規劃準備執行配合，以符合未來主管機關之相關規定。 本論文以個案公司為例，評估國際財務報導準則第四號對保險公司精算規範與目前保險局規範保險公司相關精算試算之差異，特選用一般自用汽車財產損失險及傷害險採用保費分配法，工程險採用要素衡量法試算，並分析差異之內容，以了解個案公司未來因IFRS4 實施對該公司財務之影響。 以目前資料推估實施當年採用保費分配法會對盈餘報導較為有利，採用要素衡量法當年度會有對盈餘報導不利的衝擊，整體而言，對個案公司未來營運應無重大影響。 / The principles of IFRS ,which is using the same set of accounting standards, is conducive to enhance the international competitiveness and image for domestic insurance companies who scheme to internationalization and contact with international investors. In addition, companies can also saving the cost of issuance of foreign securities since they do not need to restate the financial statements. Taiwan also announced the IFRS 4 phase I be effective in January 1, 2011, hoping to connect with the world. In the future, IFRS 4 will have a more significant influence on Taiwan's Insurance Industry. In order to thinking ahead, which bring in my motivation to researching on this topic. Life insurance industry is major in long term insurance contracts, has to use the Building Block Approach. To comply the IFRS 4 Phase II which using the Building Block Approach and Premium Allocation Approach, I adopt the case of property Insurance as the research objectives. In order to fit with the relevant provisions of the competent authority in the future, Expecting Taiwan’s property Insurance can prepare in advance, well understanding and scheduling, before the implement of IFRS 4 phase II. In this paper, which use the property insurance case, evaluation the actuarial valuation difference of IFRS 4 and relevant norms of Insurance Bureau. I use Premium Allocation Approach to value the usually own car property damage insurance and casualty Insurance, and use Building Block Approach to evaluate Engineering Insurance. Through analysis of the content, to understanding the influence of IFRS 4 for the study company in the future. Based on the current data, adopting Building Block Approach is beneficial for the study company. Comparatively, Premium Allocation Approach is disadvantage for the study company. In conclusion, the implement of IFRS 4 should have no significant influence to the study company in the future.

本論文之要在探討多重準則決策（Multiple Criterion Decision Making）理論模式 及其相關應用。 ＭＣＤＭ問題可概括分為兩種類型：一是多屬性決策（Multiple Attribute Decisi- on Making ），一是多目標決策（Multiple Objective Decision Making）。 ＭＡＤＭ一般用於選項間之選擇；而ＭＯＤＭ則在設計構想中的最佳選項（Alterna- tive），一般ＭＣＤＭ法則須由下列三者組成：ヾ量化的目標函數；ゝ一組限制式； ゞ已知資訊的量化過程。線性規劃問題（Ｌ．Ｐ．）即是ＭＯＤＭ的一個例子。 ＭＡＤＭ問題通常包含了個數不多且事先決定的選項，此問題旨在經由屬性（Attri- bute）（或稱準則）之間的比較，對一群特定的選項做一個選擇。此類問題在各學科 都發展出特有的法則；例如：決策理論中的最大最小法則、事前機率、及效用理論； 經濟學中的Pareto最適性、社會福利函數；統計學中的多變量分析、因子分析；另外 在心理學方面也有應用。 本文偏重ＭＡＤＭ之剖析，對社會選擇論也有研討，主要研究動機在於探討各學者所 建立之理論模式，如何經由偏好現象尋取一個團體的共識；利用公設化系統誘導出審 慎的（Prudent ）結果，使得結果理性化（Rational）；我們的目的就在於尋求一個 能得到理性結果的法則。 本文結構計分四個部分： 第一部分：效用理論，偏好關係，投票行為。第二部分：Electre 法則，Hierarchy 法則，LINMAP法則以及其它相關法則概介。第三部分：多數決法則（Majority Meth- od），Borda Count ，Condocet法則排名公設、Kohler法則及Arrow-Raynaud's 法則 。第四部分：教育投資方面應用的討論及結論。