近幾年來, 由於經濟環境之快速變遷與發展, 企業經營之多角化與國際化, 為能順利 地達成組織目標, 并減少環境變數帶來之衝擊, 紛紛地尋求因應對策。在此情勢下, 預算控制制度--屬於管理控制之重要控制手段, 為企業管理利器。其對企業整體營運 之貢獻與重要性, 已漸為許多企業管理當局了解與重視。 在審計規劃過程中, 評估客戶內部控制結構往往是審計人員之工作重心。依據美國第 95號審計公報之說明, 預算控制屬於內部控制結構中, 控制環境之一重要因素。企業 若確實執行預算控制, 有助於加強其內部控制結構, 提高經營效率。而一些學者, 如 felix,jiambalvo,barrington等人曾特別強調, 預算控制不僅對提高企業營運效率有 幫助, 而且在審計規劃過程中, 亦可被審計人員加以利用, 使整體審計工作更有效率 。因此, 在現今企業越來越重視預算之際, 審計人員是否也已意識到客戶預算制度對 審計規劃之幫助和重要性, 是本研究所欲探討的主題。 本論文系采實驗室研究, 探討預算控制對審計規劃之影響, 此外, 由於受試者涵蓋不 同事務所之不同職位審計人員, 所以同時探討事務所規模與職位審計規劃決策判斷之 影響。

實體店面的腹地大小一直是每個開店業者所關切的議題，本研究主要目的是探討哪些因素會影響消費者至實體店面時所願意花交通時間的長短，並進而規劃出腹地範圍。這些影響消費者交通時間的因素包括「人口統計變數」、「心理層面變數」及「環境變數」三大變數。在人口統計變數上，分為性別、年齡、教育程度、可支配所得、騎機車習慣的有無、開汽車習慣的有無；心理層面變數包括產品涉入度、忠誠度、合理價格認知、時間壓力、財務壓力；市場環境變數包括居住地家庭式、連鎖式及高級式美髮店店數，以及對居住地此三類型美髮店消費滿意度。 本研究以東區美髮店消費者做為問卷發放對象，共計434份，透過多變量回歸分析，驗證出在探討影響消費者花費交通時間及其他行為的因素時，三種類變數共同考量可使整體解釋力提高，若三類變數個別討論時，只能解釋一小部分原因。 研究顯果顯示以下幾點：第一，影響消費者至美髮店交通時間的變數為「可支配所得」、「機車有無」及「涉入度」，意指當可支配所得愈高、有騎幾車的習慣或產品涉入度愈高者，將花愈久的交通時間。第二，影響消費者至美髮店頻率的變數為「可支配所得」及「美髮店種類」，意指可支配所得愈高者至美髮店頻率愈低，而高級式美髮店消費者比連鎖式美髮店消費者消費頻次更高。第三，影響消費者更換髮型頻率的變數為「年齡」，即年齡愈高，更換髮型頻率愈高。第四，影響消費者美髮花費佔每月可支配所得比例的變數為「年齡」及「涉入度」，意指年齡愈小、產品涉入度愈高者，花費支出佔比將愈高。此外，對於「外地消費」有幾點特別發現，第一，在性別上，離東區愈遠的都市消費族群中，男性消費比例愈高；第二，在年齡上，離東區愈遠的都市，年輕族群比例愈大，但忠誠度卻會因離消費地點愈遠而愈低。第三，住在遠距區的消費者，當決定要去外地消費時，七成以上會以高級式美髮店為主。 最後，從研究實證中，勾勒出台北市東區美髮店的腹地範圍，並從研究結論中對東區高級式及連鎖式美髮店提出行銷策略方案上的建議。 / Every company considers the potential of marketplace. The purpose of this research is to know the effects of Demographic, psychographic and Geographic factors on consumer’s transportation and consumption to Beauty Salon. Demographic variables include gender, age, education, motorcycle and car. Psychographic variables include product involvement, loyalty, reasonable price sensation, time pressure, and money pressure. Geographic variables include high level, chain and beauty salon store number near consumer’s house and the satisfaction for the beauty salon. The findings of this study illustrated three points. First, people who are of higher income group, or have motorcycle, or have higher product involvement will spend more transportation time. Second, people visit to beauty salon more often if they have higher income or visit elite level beauty salon. Third, older people change their hair style quickly than younger people. Fourth, people with younger or have higher involvement will spend less percentage of income on beauty salon. In addition, there are some special findings for out shopping consumer behaviors. First, the percentage of male population is higher where their houses are far from eastern area. Second, the percentage of young people is higher if their houses are far from eastern area. Finally, people with far from eastern area, seventy percent people decide high level beauty salon rather than chain beauty salon. This research provides some implications for marketing, including the potential of the marketplace and whom they could target.

本文採用新的隨機共同邊界方法，將其擴充至Fourier富伸縮成本函數，針對西歐地區十個國家的銀行業進行成本效率之分析，資料期間涵蓋1996年至2010年。不同於Battese et al. (2004), O’Donnell et al. (2008), and Huang et al. (2011a) 等人利用線性規劃法，本文應用隨機共同邊界法來估計技術缺口比率，進而做跨國間的效率比較，此法的特點在於技術缺口比率可以設為一些反映國家環境差異的外生變數之函數，而線性規劃法則無法做此設定。實證結果顯示採用線性規劃方法所估計出的技術缺口比率與共同成本效率會有低估的現象，技術缺口比率以及共同成本效率在1996年至2000年間逐步上升，此結果支持金融市場的整合可以增進效率，然而，到2000年之後則反轉向下，特別是在2007年至2010年次級房貸風暴時期明顯惡化。此外，進一步的分群進行分析的結果顯示，小規模、高獲利、或是較保守的銀行相對來說較具有效率。 / This paper aims to gain further insights into cost efficiency using the newly developed metafrontier approach under the framework of the Fourier flexible cost frontier for banking industries across 10 Western European nations during the period 1996-2010. Unlike Battese et al. (2004), O’Donnell et al. (2008), and Huang et al. (2011a), who suggest using programming techniques, the stochastic metafrontier is formulated and applied to obtain the technology gap ratio (TGR) for efficiency comparisons among countries. One salient feature of our method is that the TGR can be specified as a function of some exogenous variables that reflect group-specific environmental differences, while the mathematical programming is not allowed to do so. Empirical results show that both TGR and metafrontier cost efficiency (MCE) are underestimated by programming techniques. The TGR and MCE exhibit a gradual upward trend during 1996-2000 and then followed by a downward trend, especially after the subprime crisis of 2007-2010. This suggests that a more integrated financial market is able to improve banking efficiency. Smaller banks tend to be more cost efficient than larger ones. Higher profitable banks and more conservative banks are related to greater efficiency.

本文以貝氏方法估計方向距離函數，加入單調性與曲度限制，同時考慮環境變數於模型中。為了凸顯考慮非意欲產出方向距離函數的優點，本文同時估計產出面射線距離函數，並與方向距離函數模型比較。實證分析資料為1970至2010年間各國總體經濟變數，分別在有無加入限制條件與環境變數的狀況下，估計兩種距離函數，從無效率值、效率分數與技術進步率等角度分析彼此間的差異。發現射線距離函數模型由於忽略非意欲產出，傾向高估生產單位的技術效率。另一方面，其係數估計值容易違反射線距離函數的先天性質，較不具參考性。而方向距離函數模型當中，有無加入限制條件與有無考慮環境變數的模型結果各不相同，其中同時加入限制條件與環境變數的模型結果最為合理。

金融監理制度影響一國商業銀行經營績效的相關議題，一直受到學者與政府當局的重視，為瞭解亞洲地區銀行業在中央銀行與監理單位不同管理下的利潤效率，找出最適的制度設計，本研究根據Huang、Huang與Liu（2014）提出之隨機共同利潤邊界（stochastic meta-profit frontier），採用兩階段估計法，蒐集中國大陸、香港、印度、日本、韓國、馬來西亞、巴基斯坦、菲律賓、新加坡、斯里蘭卡、泰國以及阿拉伯聯合大公國等十二國商業銀行資料，分成開發中和已開發國家兩個群組，將環境變數納入無效率模型中，進行實證分析，比較不同群組的利潤效率差異，發掘影響效率的主要變數與方向，從而獲得重要政策意涵。 根據實證分析結果，中央銀行介入銀行監理程度越高，商業銀行利潤效率越低；金融監理單位整合程度越高，商業銀行利潤效率越高；中央銀行獨立程度越高，商業銀行利潤效率越低；已開發國家群組的平均技術缺口比率與共同邊界技術效率值皆高於開發中國家群組，符合預期。共同利潤效率最高的是日本，最低的是韓國。平均而言，各國若在共同利潤邊界上從事生產，能提升41.9%至75%的利潤。 / The effects of degrees of financial supervision on performance of commercial banks have long been important issues and drawn much attention to academic researchers and government authorities. This study applies the stochastic meta-profit frontier, recently developed by Huang, Huang, and Liu (2014), to estimate and compare profit efficiencies of commercial banks from 12 Asian countries, i.e., Mainland China, Hong Kong, India, Japan, South Korea, Malaysia, Pakistan, Philippines, Singapore, Sri Lanka, Thailand, and United Arab Emirates. We divide the sample countries into two groups, i.e., developing and developed countries. This enables us to further investigate the effects of different supervisory systems, enforced by central banks (CB) and supervisory authorities, on commercial banks’ profit efficiencies, as well as to make a suggestion about the optimal supervision regimes in the area. Note that a set of supervisory indices are considered as environmental variables that explain profit inefficiency. Using the two-stage estimation procedure, the empirical results are summarized as follows. First, it is found that bank’s profit efficiency decreases with the increase in a CB’s supervision sectors. Second, the unification of supervisory authority has positive effect on bank’s profit efficiency. Third, the more independent is the CB, the less profit efficient the commercial bank is. Fourth, banks in the group of developed countries are found to have higher technology gap ratios and meta-profit efficiencies than those in the group of developing countries, as expected. Fifth and finally, Japan and South Korea has the highest and the lowest level of meta-profit efficiency, respectively. Evidence is found that if an average commercial bank were adopting the best technology, it can earn roughly 41.9% to 75% more profits than otherwise.