主旨在於探討形成西藏「政教合一制度」的各種因素。除第一章緒論：說明研究旨趣 ；第七章結論：總結本文及提出心得外，主要內容分成五章說明： 第二章敘述政教合一制度的形成過程與其內涵； 第三章分析形成政教合一制度的自然環境和民族特性； 第四章探討政教合一制度的文化背景； 第五章說明政教合一制度的社會因素； 第六章討論政教合一制度的政治因素；

本論文共一冊，約七萬多字，共分五章，共有十五節，其內容是：第一章：結論：旨 在探討本文之研究趣旨，新政定義以及推行新政之地理、歷史背景，分三節討論。第 二章：分三節討論，旨在探討第十三世達賴嘈嘛推行新政之時代背景，十九世紀末期 西藏地區局勢之環顧；推行新政前夕西藏本身所潛伏的因素和第十三世達賴嘈嘛人格 特性的探討。第三章：旨在探討新政的內容，共分五節分別說明，就其推行新政之指 導原則及網要和其在政制上、軍事上、財政上、社會上等各項新政之措施。第四章： 旨在說明新政的運轉，分三節討論，就其阻礙因素，運轉的後果和影響討論。第五章 ：結論：旨在檢討過去和策勵未來我國建設西藏之要點。

傳統代理理論主張，企業可利用績效酬勞激勵員工努力工作，提昇組織績效；而競賽理論則強調，利用同儕競賽，並擴大勝負間的酬勞差距，以達企業利潤極大化目標。績效酬勞與競賽誘因對員工投入的努力皆具正面激勵效果，然而，在不同工作特性下，酬勞誘因隨著員工工作所需的合作程度不同，對組織績效的影響卻有所差異。 本文首先依據代理理論與競賽理論模型，將績效酬勞與競賽誘因同時納入酬勞誘因制度中，以利分析在不同工作特性的情況下，酬勞誘因對於營業單位經營績效之影響。在績效酬勞對經營績效之影響上，理論分析結果發現：不論對員工工作彼此獨立或對工作需合作的營業單位而言，績效酬勞的增加，都可提高經營績效；當隨機干擾因素增加，因員工獲得酬勞的不確定性增加，進而削弱員工努力的意願，降低營業單位之經營績效。在競賽誘因對組織績效的影響方面，靜態分析結果指出：在不同工作特性的情況下，競賽誘因會出現不同的效果。當員工工作彼此獨立時，擴大競賽後贏家與輸家間的酬勞差距，有利於組織績效之提高。相對的，在員工工作彼此合作的情況下，酬勞差距擴大後，一方面使員工最適個人努力提高，有益於組織經營績效；另一方面卻削弱員工彼此合作的意願，降低協助同儕的努力，兩種效果抵銷之後，使得酬勞誘因對組織經營績效之提昇受到限制。 本文以一家大型連鎖汽車公司為個案公司，研究期間為2001年至2004年，包括86個營業所及90家汽車修護廠的營業績效資料及中低階層員工之酬勞資料，以實地實證研究法進行實證研究。研究結果發現，當員工工作彼此獨立時，營業單位之個人績效酬勞愈大或收入變異程度愈小者，績效愈好；當員工工作彼此需要合作時，營業單位之團體績效酬勞愈大或收入變異程度愈小者，績效愈好。在競賽誘因方面，當員工工作彼此獨立時，不論是職務間或職務內的酬勞差距的擴大，皆對營業單位之經營績效具有正面提昇效果；相較於工作彼此獨立，當員工工作彼此需要合作時，職務間或職務內酬勞差距的擴大對營業單位績效提昇幅度顯著較小。由此可知，企業在進行酬勞誘因設計時，應同步考量工作特性與酬勞誘因機制間的配適性，俾利於組織績效的提昇。 / Agency theory suggests that organizations can motivate employees to exert their efforts by providing individual-based compensation. Tournament theory argues that, by encouraging competition among employees and increasing the compensation gaps between winners and losers, firms can direct employees’ actions in alignment with the firm’s interests. Both compensation schemes can induce employees’ efforts and increase corporate performance. However, the positive effects on corporate performance vary in the need of cooperation among employees, ranging from independent to interdependent tasks. This paper uses a theoretical and empirical analysis of performance-based and tournament-based incentives to examine the impacts of compensation incentives on branch performance. For the impacts of performance-based incentives on branch performance, the performance will increase in the individual performance-based incentives. When employees work independently, the greater the compensation gaps lead to more efforts and higher performance. When employees work interdependently, two contradictory effects of greater the compensation gaps make the performance change unclear. On the one hand, greater compensation gaps will increase employees’ efforts for being winner in the tournament. On the other hand, greater compensation gaps will induce employees not to help their competitors and hurt the performance, although help efforts can contribute firms profits. Using four years of data from a large car company with 86 car dealer branches and 90 car repair service branches, we find that for the independent tasks, the branch performance increase as individual performance-based compensation increases or revenue variance decreases. For the tasks needed cooperation among employees, the branch performance is increasing in group-based compensation or decreasing in revenue variance. Besides, we find that the larger the compensation gaps between inter- or intra-jobs, the branch performance for the independent tasks are better. The impacts of the compensation gaps on the interdependent tasks are smaller than on the independent tasks. Therefore, incentive policy rewards the best performances with the complementary fit between tasks design and compensation schemes

國外大廠為了因應產品需求下滑以及降低成本的壓力，不斷的將電腦、手機和半導體的設計與製造外包；而台灣長期以來便具有成本、設計與製造上的優勢，這使得台灣在全球資訊產業的價值鏈上，一直佔有舉足輕重的地位。從台灣資訊電子產業的發展過程來看，代工業務已經成為台灣資訊電子業極為重要的業務及策略形態。 本研究認為，瞭解代工關係的發展與變化，有利於協助國內代工供應商對於資源與策略的選擇。因此，代工關係是否會受到技術知識特質的影響？台灣產業網絡的特質與代工供應商自身的能力，又是否會影響代工關係的強弱？這些都是本研究想要探討的重要議題。本研究希望將代工業務視為代工供應商的根本策略定位，探討技術知識的特質、產業特性與代工供應商能力對代工關係強弱之影響。 本研究所選定之研究對象，以台灣資訊電子產業中前十大資訊產品製造商為目標對象，透過深入訪談的個案研究，瞭解個案公司不同產品事業部之技術知識連結性與產業特性之差異。另外，也請受訪者回顧該公司經營發展歷程中，公司與顧客間關係變化的程度是否會因技術特質、產業特性與代工能耐的差異，而有所不同。本研究則針對個案公司與其合作顧客在某些個案或事件上，採用歷史回顧性的方式加以紀錄與分析。 本研究的幾個重要發現分別說明如下：（一）代工供應商的產品線廣度，對代工關係的發展具有正向的幫助。（二）台灣代工供應商以應用技術見長。（三）產業標準的形成，台灣代工供應商進入產業的障礙降低；使得代工供應商的產品差異化程度低，代工關係容易成為交易型關係。（四）當技術知識的累積性越高，代工供應商與客戶之間的代工關係就越緊密。（五）技術知識移轉的初期，知識的「內隱性」大過於「外顯性」，技術移轉的載具以「人」為主體，代工供應商與客戶間密切地交流，會使得代工關係更緊密。（六）產品生命週期的長短，並不影響代工關係的緊密程度。（七）台灣資訊/通訊產業網絡的基礎深厚，有利於代工產業的發展。（八）代工關係的初期，雙方合作的關係以產品開發為主體；當產業逐漸成熟後，合作的範疇會擴大到至行銷業務的價值活動。（十）代工供應商為客戶建立及投資專屬性資產，有助於代工供應商強化與客戶的代工關係。（十一）代工供應商的能力會影響代工供應商與品牌客戶的關係。（十二）產業在成長期時，「產品研發能力」、「製造能力」與「關鍵零組件採購能力」是影響代工供應商與客戶之間，代工關係發展的關鍵因素。（十三）當產業在成熟期，「全球運籌管理能力」與「關鍵零組件採購能力」則是品牌客戶特別重視的代工能力，也是影響代工關係變化的重要因素。

企業須揭露的資訊，並不以財務資訊，甚至營運資訊為已足。美國標準普爾公司所做的公司透明度與揭露調查，不僅包括財務資訊，也注重非財務資訊。這些非財務資訊包括所有權之結構及與投資者之關係，以及董事會結構與運作過程二類資訊。OECD建議，企業至少應揭露七項資訊中，有一項為「董事會成員及主要經營階層，及其報酬」，可見「董監經理人相關資訊」的重要性，不亞於財務資訊與營運資訊。但我國企業所揭露的非財務資訊，常有不足，且國際評等機構對我國企業資訊揭露的評價亦不高。 本研究認為，若能掌握影響企業董監經理人相關資訊揭露程度之因素，將有助於我國企業透明度之提升。在我國公司法制的設計下，企業資訊之揭露係由董事會負責，然董事會是否重視資訊揭露，可能與其成員之身份特性有關。因此，本研究欲檢視董事成員身份特性因素是否是影響董監經理人相關資訊揭露程度的重要因素。 本研究為我國首次關注企業非財務、營運資訊之揭露，所關心的資訊包括董監經理人之背景能力與薪資酬勞二類資訊。資訊揭露程度之衡量，係將樣本公司年報、財務報告中相關揭露內容，與本研究自行設計的揭露索引表之揭露項目逐一比對，並考慮資訊揭露詳細程度之差異，進行項目評分，再加總得出一揭露總分之方式。提出探討的董事身份特性變數包括家族董監事、法人機構董監事、法人股東是否同時選任為董事與監察人、獨立董監事，以及董事長是否兼任總經理等五項。 研究樣本為民國90年度已在台灣證交所上市之公司，排除金融保險業、官方色彩濃厚公司、判斷資料不全公司後，共計樣本數426家。實證結果顯示非關係法人董監事席次比例、獨立董監事席次比例與資訊揭露程度呈正向顯著關係，表示二者之監督，有助於提升企業資訊揭露程度。法人股東同時選任為董事與監察人時，資訊揭露程度較低，可見此情形有削弱企業監管機制，有礙資訊揭露的傾向。但家族董監事席次比例、董事長是否兼任總經理二變數，則與資訊揭露程度間未發現顯著關係。 / The information that enterprises should disclose is not limited to financial and operating information. The “Company Transparency and Disclosure Survey” by Standard & Poor’s not only includes financial information, but also focuses on nonfinancial information, including ownership structure and investor relations, and board structure and process. OECD suggests enterprises at least disclose seven kinds of material information, and one of them is “ members of the board and key executives, and their remuneration.” Thus it could reveal that “the information related to board and executives” is no less important than financial and operating information. But in our country enterprises disclosure level in nonfinancial information is not enough. Besides, national evaluation institutions set a low value on information disclosure level of our country’s enterprises. This study presumes that if we can control the influential factor of the disclosure level about information related to board and executives, it will help to enhance enterprises’ transparency in our country. In our country’s Company Law system, board is responsible for the information disclosure of enterprises. We surmise whether board emphasizes on information disclosure has relationship with characteristics of directors’ identities. So the study wants to examine if the characteristics of directors’ identities are the important factors influencing the disclosure level of the information about board and executives. This is the very first study in our country to focus the information disclosure on nonfinancial and nonoperating information, that related to background and remuneration of board and executives. The way to measure the disclosure level is that the study designs a disclosure checklist to examine if these disclosure items appear on sample enterprises’ information disclosure of annual report and financial report, and also scrutinize to what extent the disclosure detail of information reaches. Finally the study gives each item a point, and sums up a total grade. The study has five directors’ identities characteristics variables, including family directors, institutional directors, whether institutional shareholder serves as director and supervisor simultaneously, independent directors, and whether the board chairman serves as the CEO simultaneously. The study samples are companies listed in Taiwan Stock Exchange in 2001, but exclude banking and insurance industry, and government-involved companies or companies with insufficient judging information are excluded. The rest amount to 426 samples. The empirical result indicates that the proportion of nonrelated institutional directors and independent directors on board are positively related to the extent of information disclosure. If a company has an institutional shareholder serves as director and supervisor simultaneously, it has lower extent of information disclosure. The proportion of family directors on the board and whether the board chairman serves as the CEO simultaneously reveal no significant relationship with the extent of information disclosure.

1997年亞洲發生金融風暴後，國內亦發生多起企業舞弊案件，再加上2001年底美國大型公司會計醜聞案，公司所揭露的資訊是否仍為投資人所相信，似乎存有許多問號，加強公司治理機制應是一個較佳的解決方案，也逐漸為世界各國所重視。本研究以董監事會特性做為衡量公司治理機制良窳的代理變數，探討其與財務預測準確性之關聯性為何。 本研究以曾發佈民國九十年及九十一年強制性財務預測之上市公司為樣本，實證結果發現，當公司控制股東佔全體董事席次之比例愈高、次大股東佔全體董事席次之比例愈低、次大股東佔全體監察人席次之比例愈低、董事及監察人異動之比例愈高、公司有參與管理的情形、公司沒有獨立監察人的存在以及總經理發生異動時，公司所發佈之財務預測愈不準確，且其更新幅度愈大。 / Since the Asia financial crisis in 1997, there were much fraudulence of the listed companies in Taiwan. Then in the United States, Enron and Xerox were suffered from scandals in 2001. Do investors still believe the information companies disclose? We never know. But one way to recover the belief of investors is to reinforce the corporate governance mechanism and many countries have placed importance on it. Using the characteristics of board of directors and supervisors as the proxy of corporate governance mechanism, this paper examines the relationship between the characteristics of board of directors and supervisors and the financial forecast accuracy. The research data are collected from listed companies that have released the financial forecast in 2001 and 2002. The empirical result suggests the larger proportion of board seats the controlling shareholders hold, the smaller proportion of board seats and supervisor seats the secondary major shareholders hold, the higher rate of changes of directors and supervisors, participation in management, no independent supervisor and the change of CEO would lead the financial forecast less accurate and the range of renewal larger.

女性網際網路使用者不斷增加的趨勢帶動下，針對女性提供服務的網站近年來頻頻出現。然而，網際網路使用者對於此一以性別區隔為訴求的網站所抱持的態度和定位為何？現階段女性網站經營者必須謹慎衡量哪些關鍵因素以吸引使用者前往？本研究希望藉由研究的進行與結果的發現，找出影響網際網路使用者瀏覽女性網站的因素，並驗證使用者認知和實際使用間的因果關係。 在以科技接受模型為研究架構之基礎進行研究後的結果顯示，女性網站之3C3O網站特性和使用者的網站認知間存有因果關係：網站設計的編排（context）、網站內容的豐富性（content）、網站發言或討論空間的經營（community），以及網站資訊的有條不紊（orderliness）等對於使用者的認知都會造成不同程度的影響；然而，大膽顛覆的用字遣詞（originality）以及技術層面的客製化服務（outreach），對於使用者的認知則沒有明顯的助益。 另一方面，科技接受模型原本所假設的認知─態度間的因果關係，在女性網站的實驗情境中亦有所變動。認知易用性（perceived easy of use）對網站態度產生的影響漸趨薄弱而不重要，相反地，認知有用性（perceived usefulness）和認知娛樂性（perceived playfulness）對態度產生的影響則漸顯重要，尤其是認知娛樂性的因素對於女性網站的使用更扮演了相當重要的角色。然而，當大部分的網際網路使用者將女性網站所提供的內容服務定位為休閒娛樂提供者的角色時，網站經營者亦需反思消費者對此服務的定位是否適切。 / The cyberspace has shown a growing number of female sites. It is of interest to understand the user perceptions on these gender-specific service appearances and the attitudes toward using them. This research attempts to identify the factors that influence users’ willingness to reuse a female site, and the relationship between user acceptance and actual usage. A survey of 390 respondents who have experience with and 310 respondents who have no experience with female sites in Taiwan was conducted. The results showed that the extended Technology Acceptance Model (TAM) proposed by Moon & Kim is applicable, with some relationships altered. Moreover, the site characteristics such as the arrangement of CONTEXT, the richness of CONTENT, the atmosphere of COMMUNITY, and the ORDERLINESS of information are the four key factors that affect users’ perceptions of the site. The ORIGINALITY of design and the OUTREACH of service, however, present no significant benefit to form positive perceptions of female site users.

本研究目的在探討首長警衛人員之工作滿足，並以人格特質、工作特性為自變項探討其整體關係模式。本研究採問卷調查法，針對首長警衛全體人員192人發放問卷，共回收175份，有效問卷計151份，有效問卷回收率為78.6％ 。研究問卷內容包含首長警衛個人基本資料、人格特質量表、工作特性量表及工作滿足量表。問卷調查所得資料運用電腦統計套裝軟體SPSS for Windows 10.0版以描述性統計、因素分析、信度分析、單因子變異素分析、Person積差相關係數、中位數及sheffe多重比較檢定等方法進行分析研究。 本研究主要發現如下： 一、不同性別、年齡、學歷、婚姻狀況、職務序列、首長警衛年資、職務之首長警衛人員，工作滿足有顯著性差異；不同工作類別則無。 二、就人格特質而言，傾向內控人格特質之首長警衛，工作滿足較高；反之，則工作滿足較低。 三、就工作特性而言，工作特性越強，則工作滿足越高；反之則越低。 四、就首長警衛整體滿足而言，滿意度3.09，僅略高於中間值，顯示滿意度尚待提昇。 本研究並依據文獻探討及實證研究結果提出建議，供首長警衛專責單位及未來相關研究之參考。 關鍵詞：首長警衛、工作特性、人格特質、工作滿足 / The purpose of this research is to discuss the working satisfaction of security to high-ranking government officials, and discuss the entire relation model by using personality feature and working feature as independent variable. Total 192 questionnaires were issued to all security to high-ranking government officials, and there were 151 valid questionnaires out of 175 returned questionnaires and the valid questionnaire return rates were 78.6%. The contents of the questionnaire included their personal information, personality inventory, working feature inventory and working satisfaction inventory. The SPSS for Windows 10.0 was applied to analyze the data obtained from the questionnaire by descriptive statistic, factor analysis, reliability analysis, one-way ANOVA, Person’s coefficient of production-moment correlation, median and Sheffe's multiple comparison tests. It is discovered that: 1. Different gender, age, education background, marriage status, career sequence, seniority of security, and career Of security to high-ranking government official has significant difference in working satisfaction; different working category does not have difference. 2. In terms of personality feature, security tends to with personality feature of internal control has higher working satisfaction, and vice versa. 3. In terms of working feature, working satisfaction increases with the working feature, and vice versa. 4. In terms of overall satisfaction of security to high-ranking government officials, the satisfaction is 3.09, which is only higher than medium value, and means the satisfaction needs to be improved. This research also addresses suggestion according to literature review and empirical research results as references for department of security to high-ranking government officials and future researches. Keywords: Security to High-ranking Government Officials, Working feature, Personality feature, Working satisfaction

董監事會為公司治理之核心，本研究以民國87年至民國91年為研究期間，針對我國上市公司探討董監事會特性與權益資金成本之關聯性，而不同於以往國內有關估計權益資金成本的方法，本研究以Ohlson模型來設算權益資金成本。實證結果顯示： 1.董監事會成員持股比率與企業權益資金成本率之關係並不顯著，若觀測兩者間是否存有非線性關係，本研究亦未發現兩者間的不顯著關係是由非線性因素所造成。 2.複迴歸分析顯示，董監事會持股質押比與權益資金成本之關係並不顯著，若進一步區分全體樣本為正、負盈餘樣本，則發現在負盈餘樣本中，董監事會持股質押比與企業權益資金成本呈現顯著正向關係；另外，若以Panel Data分析，本研究則發現在電子業中董監事持股質押比與權益資金成本始呈現正相關。 3.公司是否聘任獨立董監與權益資金成本之關係並不顯著，且不論是在有聘任或無聘任獨立董監之樣本間，或是在自願性聘任與強制性聘任獨立董監之樣本間，其權益資金成本並無明顯的差異。 / This study examines the relations between characteristic of board of directors and supervisors and cost of equity capital. It is unlike previous research to use capital assets pricing model（CAPM）, this research adopts an alternative technique for estimating the cost of equity capital. Specifically, we use Ohlson (1995) model to generate a market implied cost of capital. Our samples consist of all public companies listed on the Taiwan Stock Exchange Corporate over 5 years period 1998-2002. The empirical results are as follows: 1.There is no significant negative relation between the ratio of the stock held by the board and supervisors and the cost of equity capital. Moreover, we don’t find this relation caused by nonlinear specification. 2.There is no significant positive relation between the pledged share ratio of the board and supervisors and the cost of equity capital. When the entire samples are divided into the sub-samples of firms experiencing losses and others, the existence of the positive relationship is found only in the firms experiencing losses. In addition, the relation is further proved in the electronic industry when adopting panel data analysis. 3.There is no significant reverse relation between the independent directors and supervisors and the cost of equity capital. And there is also no significant difference in the cost of equity capital between companies with implementing the independent directors and supervisors and those without implementing the regulation.

本研究以2002至2004年非金融業之臺灣上市櫃公司為研究對象，從經營績效、股權結構及公司治理特性等觀點，探討企業發生委託書徵求事件之決定性因素、經營績效及其與盈餘管理行為之關聯性，並進一步分析企業特質對企業從事常態性委託書徵求行為之影響。就委託書徵求事件之決定性因素而言，本研究發現，整體績效表現愈差、獲利能力愈差、現金股利發放愈少、內部人持股比率愈低、董監事質押比率愈高、最終控制者之股份控制權愈低、席次偏離股份控制權程度愈大之企業，發生委託書徵求事件之機率愈高。經營績效之實證結果顯示，徵求委託書、利用金字塔及交叉持股之控股結構、控制權偏離所有權程度愈大之企業，當期之經營績效較差。前述實證結果亦適用於常態性徵求委託書之企業。至於委託書徵求事件與盈餘管理行為之關聯性而言，委託書徵求為企業從事盈餘管理行為之誘因之一，尤其在常態性徵求委託書之情況更為顯著。企業之董監事質押比例愈高、負債比率愈高、席次控制權偏離盈餘分配權程度愈大、控股結構複雜度(金字塔結構或交叉持股)愈高，其盈餘管理幅度較高。 / Based on a sample of non-baking corporations listed on Taiwan Securities Exchange and Over the Counter over the period of 2002 to 2004, this thesis first investigates the determinants and operation performance of proxy solicitation behavior, followed by examining the relationship between proxy solicitation and earnings management. In addition, the characteristics of companies that appeal to proxy solicitation on a regular basis are also studied. The empirical results show that companies with poorer overall performance, poorer profitability, lower cash dividend payout ratio, lower insiders shareholdings, higher share pledge ratio by the board members, lower control rights, and higher deviation in control rights from cash flow rights, are more likely to apply proxy solicitation. The empirical findings also indicate that companies with proxy solicitation, pyramid and cross-holdings structures, and higher deviation in control rights from cash flow rights, tend to have worse operating performance for the current period. The findings aforementioned can also apply to the companies that repeatedly employ proxy solicitation. This research documents that proxy solicitation is strongly associated with earnings management behavior, especially for companies that apply proxy solicitation repetitively. Companies with higher share pledge ratio by the board members, higher debt ratio, higher deviation in control rights from cash flow rights and employing pyramid and cross-holdings structures, are found to be associated with higher magnitude of earnings management.