近人於詩、畫方面之理論，多分題研究，鮮有合而論之者。然上溯宋元，已有將詩畫 作類比之評論；及明，詩畫合論則更見盛行。但藝術各科之發展過程非一致，且區域 之間的差異性亦大，則其理論之衍生與發展之脈絡為何？以及明人如何釐析詩與畫之 共通性與差異性，乃引發筆者撰寫本文之動機。 本文以有明一代為研究範圍，但明人詩畫合論之開展乃在中葉之後，故討論重心多偏 重於中晚明。而所搜資料除明人詩畫理論之外，並廣求歷代相關資料及近人研究成果 ，再配合台北故宮博物院珍藏之古畫，予以歸納分析，比較綜合，力求以謹慎、客觀 之態度，澄清其疑點，並評估其價值。 全文除前言外，共五章十七節，約二十萬字。正斗第一章分別以詩與畫之結合及詩畫 異通論探究「明以前詩畫合論之背景」；第三章「明人論詩與畫之共通性與差異性」 ，先就本質、法則、境界及風格四方面闡述詩與畫變換轉化之特性，再以詩畫媒介之 不同及個別之特殊限制與表現規律等方面，論析其差異性。第四章更進一步歸納分析 「明人詩畫合論之特殊方式」，以見其論爭之重心；第五章評估詩與畫結合之可行性 ，並總結明人詩畫合論之主要成果與影響。

鹽酥達人創業計畫 / Abstract Business Plan of Krispy Master By Shirley Liu “Krispy Master”, unlike a typical restaurant, will provide a unique combination of Taiwanese popcorn chicken, refreshments, ice & drinks at value pricing with a fun and entertaining atmosphere. Krispy Master is the answer to an increasing demand. The public are seeking different experience from fast-food in terms of service and quality, but a better price point than casual dining restaurants. In today's highly competitive environment, it is becoming increasingly more difficult to differentiate one restaurant concept from another. Krispy Master will achieve this by offering new and unique snack meal in the area by clear market positioning of a fashionable, fun, and fast-casual style food outlet. This plan is prepared for the initial launch of this concept. The initial capital from the owners will allow Kripy Master’s direct stores through year one. If business runs successfully, Krispy Master’s first and second store will obtain sufficient cash flow to be independent from year one, and 2nd stage financing from value-added creditors will start for store number expansion and franchise system establishment.

愛幼幼創業計畫

成立台灣會展公司之創業企畫書 / Abstract Taiwanlook is a small company aimed at the big time in MICE industry, known as “Destination Management Company (DMC)”, which is a professional services company possessing extensive local knowledge, expertise and resources of MICE (Meetings, Incentives, Conventions, Exhibitions) activities, specializing in the creative design and implementation of business meetings, events, incentive programs and motivation markets as well as helping with overcoming language barriers. The concept of DMC has been prevailed in Europe and the United States for at least one hundred years. Over the past two decades, more and more attention has shifted to Asian countries as MICE destinations; Taiwanlook is targeting at this niche market and seizing the opportunity to establish the first DMC in Taiwan. Given the fast growing MICE industry of estimated expenditure of NT$ 4 billion dollars annually and a total of US20 billion dollars in related industries in Taiwan, Taiwanlook will quickly achieve the market penetration of MICE industry domestically and globally through a combination of sophisticated and creative tailor-made event management services and intensive marketing planning with sales increase 30% annually, high ROI and net margins over 20%.

A Business Plan for a Beauty Cosmetic Company

商業計畫─歐洲文化有限公司 / Under the name ecc – european culture company Ltd., Ilka and Markus Wild started to build up a business in summer 2009. This company shall to focus on consulting in three fields : Public- and Media Relations, Language & Intercultural issues and giving presentations. These fields tend to be connected to each other. Since one of the founders, Ms. Ilka Wild, is an experienced linguist the language division shall be first of all the core of ecc. Hence ecc want to offer language courses and tutorials for young professionals and companies which are dealing with European countries or with business partners from the European environment respectively. Moreover the management wants to relate the language part with intercultural trainings. They believe that it is very useful for any kind of communication if you have an understanding of the cultural roots of your counterpart, especially if you have to negotiate or closing a deal. The second division shall be presentation training in this ecc wants to develop a partnership with another company, Affinity Asia Consulting Ltd. and their owner, Mr. Richard deVries. He is an experienced trainer for presentation seminars. Together both companies want to offer first of all tailor made seminars for presentation trainings which focuses on the expectations of the potential European target audience. The third field ecc wants to establish is Public and Media Relation consulting. The founders think that there are many small and medium sized companies in Taiwan, which already have business or customer in Germany but they are facing a lack of profile or awareness in their target region Europe. Since the other founder, Mr. Markus Wild is an experienced PR professional who worked 5 years as a spokesman for a 5bn-Euro energy company the founders believe that ecc can offer PR-advisory in the near future.

顧問服務公司創業計畫

Orange 手機維修公司之經營計畫

本研究旨在運用「整合導向評估模式」，評斷「教育部輔導工作六年計畫」之優劣成敗。首先以文件分析法探討計畫評估模式之發展、整合導向評估模式主要內涵、教育計畫理論及學校輔導工作原理，作為理論分析之基礎；並概要介紹「教育部輔導工作六年計畫」之計畫綱要、執行紀要、成果摘要及績效提要，作為比對分析之素材。其次以德懷術研究法，確立具體評估指標，並據以編製調查問卷及訪談題網，作為主要研究工具。最後依據問卷調查及訪談結果，比對理論實務，進行評估分析。經由上述研究，獲致以下結論： 一、 整合導向評估模式具有目標模式、CIPP模式及理論導向評估模式之優點，能有效客觀評估中長程行政計畫之優劣。 二、 依據整合導向評估模式，總評「教育部輔導工作六年計畫」認同百分率為72.1，依五大層面優劣排序為： (一)計畫內容層面（77.2）， (二)規劃作業層面（76.8）， (三)計畫策略層面（76.6）， (四)執行過程層面（70.3）， (五)執行績效層面（59.7）。執行績效認同百分率未達60，主要原因在輔導工作六年計畫經費縮編，實際執行量僅計畫預估執行量三分之一強。 三、 依據整合導向評估模式二十個向度得分排比，輔導工作六年計畫之「規劃作業程序」、「方案架構」、「方法策略」及「目標策略」四個評估向度上具有中長程計畫之優點與特色，在「量的績效」、「成果績效」、「質的績效」及「專業支援」四個向度上，則呈現了不足與缺失。 四、 各類不同人員對於輔導工作六年計畫之評價不一，以性別而言，男性認同度高於女性；以職務而言，輔導室主任、校長認同度較高；以服務單位而言，國中、國小人員認同度極顯著高於大專校院人員；以服務年資而言，呈現服務年資愈長認同度愈高之明顯趨勢；以輔導專業背景而言，計畫直接受益者（修畢二十學分或十學分者，知能研習36小時以上者）認同度較高。 五、 教育部輔導工作六年計畫總目標達成度約四成，第一階段目標達成度約六成，第二階段目標達成度約五成，第三階段目標達成度約僅三成。 六、 教育部輔導工作六年計畫重點工作中，由計畫性輔導工作轉化為學校經常性輔導工作，多數需三至五年，建立輔導專業人員証照制度則需六至十年。 本研究從三方面提出建議： 一、 在計畫評估方面：推廣整合導向評估模式之運用。 二、 在輔導工作方面：包括(1)設置青少年問題與輔導研究中心、(2)建立青少年文化與心理態度指標、(3)推展學校本位教師進修（輔導知能）制度、(4)發行教師輔導知能護照、(5)系統規劃教師輔導學生職責、(6)建置階層式輔導網絡系統、(7)全面推動認輔制度及生涯輔導、(8)規劃問題家庭扶助支援系統、(9)推動學校訓輔整合，規劃教學、訓導、輔導人員最佳互動模式與內涵、(10)推展選替性（另類）教育方案、及(11)建立輔導專業人員証照制度等。 三、 在教育計畫作為方面：包括(1)全面推動嚴謹之中長程施政計畫、(2)策訂滾進式中長程計畫、(3)加強培育教育計畫人才、(4)建立教育計畫執行機制、(5)推動統合式年度校務計畫等。 / This study is to use an integration-oriented assessment method to evaluate the implementation results of the "Six-Year School Guidance Program of the Ministry of Education" in Taiwan.　To give a theoretical basis of this study, a literature review is first applied as part of the methodology to analyze the program's assessment methods and the implications of the integration-oriented assessment method in this program.　To this end, it also analyzes education planning theories and student counseling services at schools.　The study also provides a brief introduction to the Ministry of Education's "Six-Year School Guidance Program," and the program's implementation process, achievements and performance efficiency.　The Delphi method is later applied to ensure the study's assessment indicators based on which a questionnaire and a number of questions for interview are designed.　The results of the survey and interview, in comparison with those of the theoretical analysis in the literature review, are finally studied. Results: 1. The integration-oriented assessment method was found to boast of the benefits of the target-oriented, CIPP and theory-oriented assessment methods, so it is a method that can be used to analyze mid-term and long-term administrative projects more efficiently and objectively. 2. Following the integration-oriented assessment method, the Ministry of Education's "Six-year School Guidance Program" gained an average score of 72.1, with the five studied aspects being scored as follows: a. Program Contents: 72.2 b. Planning: 76.8 c. Program Strategy: 76.6 d. Implementation process: 70.3 e. Efficiency: 59.7 The performance efficiency failed to score more than 60 because the budget set aside for this program has been slashed while only a bit more than one third of the expected works have been completed. 3. According to the analysis results acquired through the integrated-oriented assessment method, the Six-year School Guidance Program's "planning process," "framework," "methodology strategy" and "target strategy" were found to own the benefits and characteristics of a mid-term and long-term program.　In terms of efficiency in "quantity," "achievement," "quality" and "professional support," the program has instead shown deficiency and incompleteness. 4. Different groups of respondents in the questionnaire and interview have also shown a significant variety of opinions over the guidance program.　In terms of gender, the program was considered more acceptable to males than females.　In terms of occupation, school principals and directors of guidance offices found themselves more satisfied with the program than other colleagues.In terms of school, those who work at primary or junior high schools found the program more acceptable than those who work at colleges or universities.　In terms of service years, it has apparently shown a tendency that the program is more satisfactory to senior personnel.　As for professional background, those who can benefit directly from the program found it more helpful. 5. The Ministry of Education has managed to complete about 40 percent of the school guidance program's overall goals.　In the first stage, the ministry managed to achieve about 60 percent of its goals.　In the second stage, it completed about 50 percent, while only 30 percent were fulfilled in the third stage. 6. Judging from the target works of the guidance program, it was found that it would take three to five years for most of the planned projects to become routine guidance works at school. It was also found that it would take six to ten years to set up a qualification system for professional student counseling workers. Suggestions: 1. In terms of program assessment, it is highly recommended to promote such a method as integration-oriented assessment. 2. In terms of guidance services, it is suggested to establish a research center on juvenile problems and student guidance affairs, to build evaluation indicators on youth culture and mentality, to push forward a school-based teacher in-service training program on school guidance and to issue aptitude passports for qualified guidance teachers. It is also suggested to systematically regulate teachers' duties in student guidance, to build a multi-level guidance networking system, to comprehensively enforce a guidance adoption system for career planning and to design an aid package for problematic families.　Moreover, it is suggested to integrate the disciplinary and guidance works for better interaction between school disciplinary and guidance personnel, to promote alternative education programs, and to set up a qualification system for professional counseling workers. 3. In terms of education planning, it is suggested to extensively push forward well-designed mid-term and long-term administrative work plans, to formulate progressive mid-term and long-term policies, to strengthen the training of education talents, to establish an education program implementation mechanism, and to enforce comprehensive annual school plans.

新設shgrocery之商業企畫書 / Abstract This thesis examines how Shgrocery, a 3-month old online grocery delivery company, has been set up in Shanghai, taking into account the opportunity in the market and how the researcher has studied the online consumer behavior and build the business and company framework, with the main customer target being the foreigners living in the city. When a company is being formed a lot of components are interrelated and the thesis explores on 6 of these components which are; (1) How do we create value? (2) Who do we create value for? (3) What is our source of competence? (4) How do we competitively position ourselves over others? (5) How do we make money? and (6) What are our time, scope and size ambitions? Using these six components as the guideline the thesis is divided into 5 chapters each related to one another. Readers will find that various methodologies of starting a business model are delved upon in the first chapter. In the Second chapter the market characteristics of Shanghai are explored and the researcher has used a marketing survey to answer various questions related to consumer food purchasing and online habits in Shanghai. The researcher uses convenient sampling as his method of market analysis for the thesis and also uses references from articles and websites. Interesting observations are found with regards to the consumers purchasing habits and online behavior. Moreover, competitors having a similar online business is studied and strategies to differentiate from them is devised. In chapter three the researcher develops the website, company process and structure, by using the findings and the methodologies of the first two chapters. An analysis is done on the pricing of the products, website and the company using SWOT and Porter’s five forces. Different methods of effective promotions at minimum cost are delved on in chapter 4, with a concentration on word of mouth marketing which is most apt for the company in the current scenario, which is then followed by how the company saved cost in the beginning of the business and the estimated return on investment for the next three months. Readers also catch a glimpse of how the company plans to expand in the coming months. Readers will observe the significance of the findings in the strategy devised to survive in the market and will understand how finding the answers to the six different components has helped the researcher in building his own online business and similarly he hopes that reading this thesis will help future entrepreneurs to start their own business in China or any other parts of Asia.