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衡量現今之國內外市場之未來發展，技術上的創新、提昇競爭力與新產品的研發，已成了企業求生存與持續成長發展的唯一途徑。目前汽車市場有高級化的趨勢，即增加汽車電子性產品的趨勢如電子控制系統等。在期望加入國際汽車分工體系的實力之情況下，本研究以台灣汽車電子零組件產業為研究對象，深度訪談六家廠商，探討其近一兩年來跨入電子零組件之生產的經營績效，在不同的技術環境不確定性下，與所採用的技術策略之關係。茲將實證所得之相關命題與結論摘述如后： 　　本研究依個案實證研究結果，發現技術策略可因內涵不同而有不同的類型，因而將技術策略分為三個類型，有助於後續相關研究主題之用。另一方面，本研究針對台灣汽車電子零組件業之樣本廠商，分析其所面臨之技術環境與技術策略之內涵，並探討其與技術發展績效之關係，從而得出台灣汽車電子零組件業的技術環境、技術策略內涵之配合與技術發展績效間是存在著相互影響的關係。本研究發現，技術環境不同，對企業技術策略的型態會有顯著的影響；技術策略內涵改變時，對技術發展績效會有顯著的影響。 　　本研究之結論，可以指引台灣汽車電子零組件廠商瞭解所面臨技術環境與技術策略訂定與配合之重要性，在擬定技術策略時，需考慮技術環境變動相互配合之關係，如此將有助於廠商提升其競爭力與績效。茲將本研究對於台灣汽車電子零組件廠商未來的策略作為建議如後。 　　（一）提昇本身的技術開發能力 　　建議國內電子零組件廠未來的策略方向為由目前的組裝，漸漸朝技術原廠一些關鍵零組件的OEM代工；在術、品質受原廠核可認定後，接著掛上自己的品牌成為技術原廠的ODM，最後逐步進行零件真正的國產化。 　　（二）積極主動的行銷策略 　　台灣汽車電子零組件廠商應採積極主動的行銷策略，可分兩方面來談： 　　1. 向國內各汽車廠推銷並至各車廠簡介目前所掌握零組件之技術水準。 　　2. 以品質肯定、無關稅且生產成本低於日本兩個理由說服車廠與其日本合作母廠爭取採買國產電子零組件。 　　（三）儘可能開發標準品以達到規模經濟量 　　儘可能挑選「標準品」的電子零組件，或配合各車型僅需做很小部份的修改者，如此較容易達規模經濟，使成本下降，甚至低於日本，則日本就沒有理由不讓汽車廠向國內零組件廠購買電子零組件。 　　（四）與政府密切相互聯繫配合 　　建議國內的汽車電子零組件廠家若能與政府有關單位密切的聯繫與配合，一方面廠商可以透過政府力量的運作，克服技術引進的困難；另一方面則可藉由政府所提之獎勵方案或出面整合各廠商之力量，得以降低研發投資的風險與成本。

本文旨在探討資產重估價之資訊內涵，以及其所處之資訊環境。資產重估價可讓財務報表的表達較趨近於現實價值，亦有稅負優勢，然不顯著。在理性預期環境中，投資者若以為公司現實價值為重要資訊，則其應會以極快速度將其所知現值反應於股價上。然文獻中顯示，我國上市公司在發布資產重估價資訊時，股價會具正面的異常反應，顯然與理性預期理論所預測者相矛盾。所以本研究結論，不是公司現值的資訊無用處，便是另有原因。本研究深入研究探討發現，股價異常行為大多可歸因於，資產重估價可厚實資本公積轉增資的基礎，而未來的資本公積轉增資具填權效果。此為投資者所以為的資產重估價利基之所在。然而，資本公積轉增資僅屬會計科目重分類，所以無具經濟實質意義。 　　於此，資產重估價資訊產生一個矛盾現象，若從投資者的未來現金衡量角度來看，資產重估價具經濟實質意義。若從公司經濟實質來看，資產重估價不具經濟實質意義。這個結果意味著投資者所支付因資產重估價所導致的股價高於公司經濟實質。本研究證明，在沒有資訊或資訊結構無效確實不知情投資者會因資產重估價支付高價，而將其財富移轉與知情投資者。因此股價的形成雖為均衡，然係不具效率的資源配置。 　　觀諸我國股市環境，缺乏專業分析師從事分析與解釋具專業化程度的財務報表，因此結果與沒有資訊或資訊結構無效率的條件相若。亦即與第三章所證明的結果相彷彿。在資產重估價資訊下，不知情投資者會支付高價並將高價的財富移轉與知情投資者。所以，我國股市中，股價雖為均衡的結果，然不具效率性。 　　要解決我國股市資訊環境不良，可創造一資訊蒐集成本為零的股市環境。亦即創造一競爭有效的專業財務分析產業，讓每個投資者分攤極低的財務專業分析與解釋的共同成本。如此便可消除如資產重估價效應的無效率解。此為本研究所稱「資產重估價資訊環境理論」。

本研究研究目的有二：一在發掘影響廠商互動行為中競爭合作導向的環境因素；二在找出廠商在不同產業環境下的互動策略。研究發現可分為兩大部分，一為假設檢定部分，可歸納如下： (1)環境較穩定的產業其廠商的廣告密集度較高。 (2)資源豐富產業的廠商其研發密集度較高。 (3)資源豐富的產業其廠商合作契約的簽訂數較高。 (4)資源豐富、環境不確定性高的產業，其廠商關聯性多角化的比例較其他三種產業高。 (5)資源稀少產業其廠商非關聯性多角化比例較高。 (6)資源豐富、環境不確定性高的產業，其廠商的合資數會高於其他三種產業中的廠商。 (7)資源豐富的產業其廠商本業內合資的比例較高。 (8)資源稀少的產業其廠商本業外合資的比例較高。 (9)環境穩定、資源稀少的產業，其廠商複合式合併的比例將高於其他三種產業。 其他在產品線廣度與董監事連結的行為上，本研究檢定環境因素的影響不顯著。研究發現的另一部分為產業各別差異，可總結如下： (1)電機電子器材業： 1.競爭行為：廣告密集度低，研發密集度高。 2.合作行為：合作契約多，其中技術合作契約與中期合作契約比例高；後勤合作契約與短期合作契約比例低。轉投資數多，其中關聯性轉投資比例高，非關聯性轉投資比例低。合資數多，其中本業內合資比例高，本業外合資比例低。合併數多。 (2)紡織業： 1.競爭行為：廣告密集度低，研發密集度低。 2.合作行為：合作契約少，其中技術合作契約比例低；後勤合作契約、短期合作契約、中期合作契約比例高。轉投資數少，其中關聯性轉投資比例高，非關聯性轉投資比例亦高。合資數少，其中本業內合資比例低，本業外合資比例高。合併數少。 (3)食品業: 1.競爭行為：廣告密集度高，研發密集度低。 2.合作行為：合作契約少，其中技術合作契約與短期合作契約比例高；後勤合作契約與中期合作契約比例低。轉投資數多，其中關聯性轉投資比例高，非關聯性轉投資比例亦高。合資數多，其中本業內合資比例低，本業內合資比例高。合併數多。 (4)化學製品業: 1.競爭行為：廣告密集度高，研發密集度高。 2.合作行為：合作契約多，其中技術合作契約與中期合作契約比例低；後勤合作契約與短期和契約比例高。轉投資數少，其中關聯性轉投資比例高，非關聯性轉投資比例亦高。合資數少，其中本業內合資比例高，本業內合資比例低。合併數少。

本研究旨在探討高中職校長資訊使用環境對資料導向決策之影響，剖析不同背景變項與學校變項知覺高中職校長資訊使用環境與資料導向決策的差異情形，探討資訊使用環境對資料導向決策的關係，並根據研究結論，提出建議供有關單位參考。為達上述研究目的，本研究採用問卷調查法，以全國513 所高中職校長為研究對象，共寄發問卷327 份，回收有效問卷272 份，有效回收率為83.18％。本研究採用SPSS 18.0 for Windows 和LISREL 8.80 統計套裝軟體進行分析，獲得以下結論： 一、高中職校長知覺資訊使用環境和資料導向決策為中高程度。 二、不同性別、年齡、校長年資、學校規模和學校歷史之高中職校長在知覺資訊使用環境及運用資料導向決策上，並無顯著差異。 三、不同學校類別之高中職校長運用資料導向決策上，沒有顯著差異。 四、不同教育程度之校長知覺資訊使用環境及運用資料導向決策上，具有顯著差異。 五、不同學校類別之校長知覺資訊使用環境上，具有顯著差異。 六、不同學校歸屬之校長知覺資訊使用環境及運用資料導向決策上，具有顯著差異。 七、本研究建構之模式經過結構方程模式檢定獲得支持，高中職校長資訊使用環境對資料導向決策具有正向顯著的影響。 最後依據上述研究結論，提出具體建議，以作為教育行政機關、高中職校長行政參考運用。 關鍵詞：資訊使用環境、資料導向決策 / This study aims to discuss the effects of the information use environment of high school principals on data-driven decision-making. This study analyzed variables with different backgrounds and school-related variables to perceive the different situations of the information use environment of high school principals and their data-driven decision-making, and discussed the relationship between information use environment and data-driven decision-making. Based on the results, suggestions are proposed for relevant departments as the references. To achieve the research purposes, the study adopted questionnaire survey, and treated 513 high school principals as the research subjects. A total of 327 questionnaires were distributed, and 272 effective samples were retrieved, with a valid return rate of 83.18%. Data were analyzed using SPSS 18.0 for Windows and LISREL 8.80. The results are as follows: 1. The perception level of the information use environment of the principals and their data-driven decision-making are medium-high. 2. The gender, age, seniority, school size or school history of the principals makes no significant difference of the perception of the information use environment of the principals and their application of data-driven decision-making. 3. Among the principals of different school types, there is no significant difference of the principals’ application of data-driven decision-making. 4. Among the principals with different educational levels, there are significant differences of the perception of the information use environment of the principals as well as their application of data-driven decision-making. 5. Among the principals of different school types, there are significant differences of the perception of the information use environment of the principals. 6. Among the principals from different schools, there are significant differences of the perception of the information use environment of the principals and their application of data-driven decision-making. 7. The study was verified by Structural Equation Modeling and the effects of the information use environment of the high school principals on data-driven decision-making appear to be positive and significant. Based on results, the study provides practical suggestions as the administrative references and application for educational and administrative departments, as well as high school principals. Keywords: information use environment, data-driven decision-making

本研究應用社會政治理論之概念性架構，探討民國96年至98年化工業及電子業之上市公司年報中有關環境資訊揭露程度。其中自願性環境資訊揭露影響之因素有公司規模、經營績效、ISO14001認證、環境支出預算、罰款與賠償以及國際化程度。 實證結果顯示，自願性環境資訊揭露與公司規模大小、是否取得ISO14001認證、環境支出預算、罰款與賠償以及國際化程度皆存在顯著正向的關係，其中又以是否取得ISO14001認證這個因素影響程度最大。至於化工業和電子業公司自願性環境資訊揭露受到何種因素較大，實證結果顯示化工業公司規模、經營績效以及環境支出預算愈高時，其環境資訊揭露正相關程度將大於電子業；而電子業若取得ISO14001認證及罰款與賠償金額愈高時，其環境資訊揭露正相關程度將大於化工業；此外，環境資訊揭露與國際化程度亦呈正相關。 / This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization. The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure.

本研究旨在探討新北市國民中學資訊使用環境與資料導向決策的現況，剖析不同背景變項與學校變項知覺資訊使用環境與資料導向決策的差異情形，探討資訊使用環境對資料導向決策的關係，並根據研究結論，提出建議供有關單位參考。為達上述研究目的，本研究採用問卷調查法，以新北市95所國民中學之主任、組長為研究對象，共寄發問卷568份，回收有效問卷468份，有效回收率為82.39％。本研究採用SPSS 17.0 for Windows和LISREL 8.80統計套裝軟體進行分析，獲得以下結論： 一、新北市國民中學行政人員知覺資訊使用環境、資料導向決策為中高 程度。 二、學校規模、學校歷史、學校屬性對行政人員在知覺資訊使用環境 與資料導向決策，沒有顯著差異。 三、男性行政人員知覺資訊使用環境高於女性行政人員，男性行政人員 知覺資料導向決策高於女性行政人員。 四、年齡對行政人員知覺資訊使用環境有顯著差異；對知覺資料導向決 策，則無顯著差異。 五、具有研究所教育程度之行政人員知覺資訊使用環境和資料導向決策 高於大學教育程度之行政人員。 六、服務年資越短之行政人員在知覺資訊使用環境高於服務年資越長之行 政人員；服務年資對知覺資料導向決策沒有差異。 七、任職不同處室行政人員知覺資訊使用環境整體及各層面均無顯著差 異，任職總務處行政人員知覺資料導向決策高於教務處、學務處、輔 導處。 八、資訊使用環境對資料導向決策具有正向且顯著的影響。 最後依據上述研究結論，提出具體建議，以作為教育行政機關、國中學校行政及未來研究參考運用。 關鍵詞：資訊使用環境、資料導向決策 / The purpos of this study are to explore the current situation of junior high schools’ information use environment and data-driven decision-making, analyze the different background variables and school variables on the different perception of information use environment and data-driven decision-making, discuss the relationship between information use environment and data-driven decision-making, and propose recommendations to relevant institutions based on the research conclusions. To achieve these purposes, this study used the questionnaire survey method, and the directors and administrative heads from 95 junior high schools in New Taipei City were chosen as the subjects for this study. A total of 568 questionnaires were distributed, and resulted in 468 valid return questionnaires. The effective rate was 82.39%. Then, for this study, SPSS 17.0 for Windows and LISREL 8.80 statistical software were used for analysis and the following conclusions were obtained: 1.The level of school administrators’ perception of information use environment and data-driven decision-making is ranked mid to high level. 2.The school size, school history and school classification have no significant affect on the administrators’ perception of information use environment and data-driven decision-making. 3.Male administrators have a higher level of perception of information use environment than female administrators. Male administrators also have a higher level of perception of data-driven decision-making than female administrators. 4.The age of the administrators significantly affects the level of their perception of information use environment, but does not significantly affect the level of their perception of data-driven decision-making. 5.Administrators with graduate school education levels have a higher level of perception on information use environment and data-driven decision-making than administrators with only college degree education levels. 6.Administrators with shorter terms of service have higher levels of perception on information use environment than administrators with longer terms of service. However, the terms of service had no significant effect on the administrators’ level of perception of data-driven decision-making. 7.There is no significant difference in different administration offices in the level of perception of information use environment, but the level of perception of data-driven decision-making in the administrators of the office of general affairs is higher than those of the office of academic affairs, student affairs and counselors’ office. 8.Information use environment has a significant and positive impact on data-driven decision-making. Finally, based on the above research conclusions, specific recommendations are proposed and submitted as references and applications for educational administration institutions, junior high school administration offices and future research. Keywords: information use environment, data-driven decision-making

本研究旨在探討國民中學校長資訊使用環境對資料導向決策之影響，並了解校長個人背景是否分別對其資訊使用環境及資料導向決策之實踐造成差異，並根據研究結論，提出建議供有關單位參考。為達上述研究目的，本研究採用問卷調查法，針對臺灣地區北部與中部九縣市（宜蘭縣、基隆市、臺北市、新北市、桃園縣、新竹縣、新竹市、苗栗縣、臺中市）公立國民中學校長為研究對象，採普查方式進行。共寄發問卷357份，回收有效問卷292份，有效回收率為 81.8％。本研究採用 SPSS 17.0 for Windows和AMOS 7.0統計套裝軟體進行分析，獲得以下結論： 一、臺灣地區北部與中部九縣市公立國民中學校長資訊使用環境的運作情形與資料導向決策的運用頻率，均為中高程度。 二、不同性別、主任經歷、教育程度、學校規模、學校歷史、學校地區之校長在資訊使用環境的運作情形上，沒有顯著差異。 三、不同主任經歷、年齡、校長年資、學校歷史、學校地區之校長在資料導向決策的運用頻率上，沒有顯著差異。 四、不同性別、教育程度之校長在合作夥伴關係與區域政治領導此一構面的知覺上有差異。 五、不同年齡、教育程度、校長年資、學校規模之校長在資料分析技巧此一構面的知覺上有差異。 六、不同學校規模之校長在學校願景領導、學校教學領導此二構面的知覺上有差異。 七、本研究建構之模式經過結構方程模式檢定獲得支持，校長資訊環境對資料導向決策具有正向顯著的影響。 最後依據上述研究結論，提出具體建議，以做為教育行政機關、國民中學學校行政參考運用。 / This study aimed to explore the current situation of the junior high schools’ principals’ influence of information use environments on data-driven decision-making, to analyze the perception of information use environments and data-driven decision-making, to analyze different background variables and school variables’ on the different perception of information use environments on data-driven decision-making, and to discuss the effect of information use environments on data-driven decision-making. Based on the research conclusions, the specific recommendations were proposed for the relevant institutions for references. To achieve these purposes, this study used questionnaire survey method. The principals of public junior high schools in the middle and the northern Taiwan, including Ilan County, Keelung County, Taipei City, New Taipei City, Taoyung County, Hsinchu County , Hsinchu City, Maoli County,and Taichung City, as the study objects. A total of 357 questionnaires were distributed, with 292 valid questionnaires. The effective rate was 81.8%. In this study, SPSS 17.0 for Windows and AMOS 7.0 statistical software were used for analysis and obtained the following conclusions: 1. The rate of the operation of information use environments and data-driven decision-making is high. 2. There is no significant difference in different gender, the directors’ experience, education level, school size, school history and school location in principals’ information use environments. 3. There is no significant difference in different ages, directors’ experience, principal serving years, school history and school location in principals’ data-driven decision-making. 4. There are significant differences in different gender and education level in the perception of principals’ leadership in collaborative partnerships and larger-context politics. 5. There are significant differences in different age, education level, principal severing year and school size in data analysis skills. 6. There are significant differences in different school size in principal’s leadership in school vision and leadership in school instruction. 7. The model constructed in this study was supported through structural equation modeling test. Information use environments of principals have a significant positive impact on data-driven decision- making. Finally, based on the above research conclusions, specific recommendations were proposed as references and applications for educational administration and junior high school administration.

本研究旨在探討臺北市國民中學行政人員資訊使用環境與資料導向決策的現況，分析在不同個人背景變項與學校環境變項下行政人員知覺資訊使用環境與資料導向決策的差異情形，並探討資訊使用環境對資料導向決策的關係，根據研究結果，提出建議供有關單位參考。 為達上述研究目的，本研究採用問卷調查法，以臺北市37所公立國民中學之行政人員（主任、組長）為研究對象，共寄發問卷471份，回收有效問卷420份，有效回收率為89.1％。本研究採用SPSS 17.0 for Windows和LISREL 8.80統計套裝軟體進行分析，獲得以下結論： 一、臺北市國民中學行政人員知覺資訊使用環境與資料導向決策為中高程度。 二、男性行政人員知覺資訊使用環境與資料導向決策均高於女性行政人員。 三、不同年齡、服務年資、行政年資之行政人員在知覺資訊使用環境與資料導 向決策上沒有顯著差異。 四、教育程度碩士（含四十學分班）及以上之學歷的行政人員，在資訊使用環 境與資料導向決策上均高於學士學歷之行政人員。 五、任職不同處室之行政人員知覺資訊使用環境上沒有顯著差異，任職教務處 行政人員知覺資料導向決策高於總務處。 六、學校規模為大型（49班以上）之行政人員知覺資訊使用環境高於25~48班 規模之學校，不同學校規模之行政人員知覺資料導向決策則無顯著差異。 七、學校歷史30年以下行政人員知覺資訊使用環境高於學校歷史31年~60年， 亦高於學校歷史61~90年；在知覺資料導向決策上，學校歷史30年以下與 學校歷史31~60年高於學校歷史61~90年。 八、資訊使用環境對資料導向決策具有正向且顯著的影響。 最後依據上述研究結論，提出具體建議，以作為教育行政機關、國中現職行政人員參考運用。 關鍵詞：資訊使用環境、資料導向決策 / This study aimed to explore the current situation of Taipei City junior high schools’ information use evironment and data-driven decision-making, analyze the different background variables and school variables on the different perception of information use environment and data-driven decision-making, and propose recommendations to relevant institutions based on the research conclusions. To achieve these purposes, this study used the questionnaire survey method, and the directors and administrative heads from 37 junior high schools in Taipei City were chosen as the subjects for the study. A total of 471 questionnaires were distributed, and resulted in 420 valid return questionnaires. The effective rate was 89.1%. Then, for this study, SPSS 17.0 for Windows and LISREL 8.80 statistical software used for analysis and the following conclusions were obtained: 1.The level of Taipei City junior high school administrators’ perception of information use environment and data-driven decision-making is ranked mid to high level. 2.Male administrators have a higher ability of perception of information use environment than female administrators. Male administrators also have a higher ability of perception of data-driven decision-making than female administrators. 3.There is no significant difference in different ages, teacher’s year, recent working years in administrators’ perception of information use environment and data-driven decision-making. 4.Administrators with graduate school education levels have a higher level on perception of information use environment and data-dirven decision-making than administrators with only college degree education levels. 5.There is no significant different in different administration offices in the ability of perception of information use environment, but the ability of perception of the administrators in the academic affair office for data-driven decision-making is better than those in general affair office. 6.Administrators who serve in schools with more than 49 classes show a higher level of involvement in information use environment than administrators from institutions that have 25 classes to 48 classes. The ability of perception of the administrators in the school size for data-driven decision-making has no significant different. 7.Administrators at the school history of less than 30 years, their perception on information use environment is performed better than schools with a history 31 years to 60 years and schools with a history 61 years to 90 years. Administrators at the school history of less than 30 years and school with a history 31 years to 60 years, their perception of data-driven decision-making is perfomed better than schools with a history 61 years to 90 years. 8.Information use environment has a significant and positive impact on data-driven decision-making. Finally, based on the above research conclusions, the specific recommendations were proposed as references and applications for educational administration and junion high school administration. Keywords: information use environment, data-driven decision- making

隨著人類的經濟活動發展造成環境的污染，近年來，人們開始注重環境的保護，並試著在經濟發展和環境保護之間取得平衡，本文便以此想法結合地區之間的租稅競爭，進而研究地方政府之間在環境政策的競爭是否會造成環境品質的向下沉淪 (race to the bottom)。本文中的地方政府利用對製造污染的廠商課徵資本稅(本文以從量稅和從價稅為例，但資本稅稅率為外生條件)以做為公共財的財源，同時管制廠商所排放的污染量。 本文主要得到了三個結論：(1) 地方政府之間競爭的結果將會造成環境政策的向下沉淪；(2) 在單位稅額相同的情況下，地方政府選擇以從量稅或從價稅課徵資本稅，並不影響環境政策向下沉淪的程度，以及 (3) 影響環境政策向下沉淪的因素主要取決於該地方政府面臨的競爭對手數量，競爭的轄區愈多，環境政策向下沉淪的程度愈甚。 / As the development of economy, the environment becomes much polluted. In recent years, environment protection has become an important issue, and people have tried to strike a balance between the development of economy and environment protection. In this thesis, we combine this idea and tax competition among jurisdictions, and discuss the issue that whether the tax competition among jurisdictions leads to “the race of bottom.” In this environmental quality, the local governments levy tax on the capital of polluting industries, with either unit tax or ad valorem tax and with fixed tax rate, and use the tax revenues to finance public goods. Each government also imposes a cap on firms’ emissions. I obtain three main results: (1) The competition between local governments will lead to the race to the bottom in environment policy. (2) Given the same revenue per unit of tax, both the unit tax and the ad valorem tax lead to the same environmental policy. (3) The level of race to the bottom in environment policy depends on the number of the competitors to the local government. As the number of jurisdictions increases, the more the level of race to the bottom in the environment policy. Key words: environment policy, capital tax, tax competition