於吉里巴斯設立微型銀行之商業企畫書 / The purpose of this project is to create a social business plan for a Kiribati microfinance organisation, Te Kauki Bangke. The plan is modelled on the Bangladeshi Grameen model proposed by Yunus Muhammad. The rationale for the research stems from the need to provide microfinance services to the unbankable populace in Kiribati. The research approach involved a critical analysis of the secondary sources of literature. The qualitative phenomonology is applied as the researcher has relevant work experience in the Kiribati financial sector. The critical analysis infers that the philosophy of the Grameen model has relevance in the Kiribati context. A review of existing financial institutions showed that most financial businesses have outdated business plans or simply have no business plan from inception. The vision is to provide social, political and financial growth for the unbankble, low-income people, particularly the vulnerable women. The management and organisation can still be the responsibility of women in the social political setting. The financial resources of Kiribati microfinance may be provided as soft loans from the Kiribati government and other public financial institutions, including the Kiribati National Provident Fund. The lending criteria of the microfinance will not require the need for collateral and a security. The study proposed that a pilot project in microfinance is established in the Tarawa urban area with a view to decentralise the business activity to the rest of the country.

No description available.

於貝里斯經貿自由區開設Bao Bing熟食店之商業企畫書 / Bao Bing is an ice deli operating in the Commercial Free Zone, Belize, in Central America. Bao Bing’s offering is positioned as “Asian”, fresh, natural and healthy ice deli being introduced in this new market. We have determined growth potentials and within our first year of operation we intent to obtain 25% of our target market, growing to 60% by 2015. The initial investment and working capital to start the business will be US$200,000, which will be funded from the owner’s capital and a business loan. We expect to generate profits on our second year of operations, reaching an approximate target of $185 thousand by 2015. Bao Bing has a positive NPV of US$70,070.12 which indicates that the project is viable and has an Interest Rate of Return of 31.74%. For Bao Bing, the payback period will take 2 years and 354 days.

商業企畫書：Parsec國際財務管理 / Parsec International was created in 2009 to expand the successful and profitable Parsec Financial overseas to Chinese tier-2 cities. Parsec Financial is a wealth management company that created Parsec International to capitalize on the growing needs of the ever-increasing High Net Worth Individual Population (HNWI) in China. HWNI wealth management needs are currently being served in China’s tier-1 cities; therefore, Parsec International hopes to gain a first-mover’s advantage by supplying proven wealth management services to Chinese tier-2 cities, beginning in Xiamen, China. Based on the attached financial projections, our research, our own personal experience, and careful scrutiny of the specific audience and area where we are focused, we are convinced that the market for Parsec International’s wealth management services will support the accomplishment of our goals and objectives. We have built in specific means of measuring our effectiveness in our marketing efforts, engaged with strategic partners and reviewed regulatory requirements to support our success. The market is expected to grow quickly in the wealth management industry in Chinese tier two cities over the next 5 years. We fully intend to lead the industry in our market, establish and maintain the highest standards and position ourselves as the most knowledgeable and trustworthy wealth management stewards for Xiamen, China and other Chinese tier two cities. We fully anticipate reaching our break-even point by year 3 and profitability in just 4 years. We will drive most of our profits back into the company during, to support our planned expansion to other Chinese tier two cities. Otherwise, profits will be distributed to investors as dividends.

成立Etugen教育機構之商業企畫書 / The paper is about Etugen education institution’s expansion plans in three services in different markets. First two expansion plans, to extend service line with high school and to extend accounting and economic school into competent business program, are dedicated for Etugen Institution’s management team as a guideline, whereas last ET Consulting company plan is for managers’ guidance and potential investors. The plans are to improve competitiveness, to adapt and to sustain compatibility of Etugen institution in this competitive market during the constrictions caused by government policy on education development of Mongolia and opportunities emerged due to expected economic growth. The introduction part of the plan explains purpose, methodology and structuring of the paper, followed by importance of human development issues in current Mongolian needs and demand; brief overview of Mongolia with its current economic situation and trends, education industry backgrounds, an ending with brief introduction of management team and milestones of Etugen Institution achievements. The Business Expansion plan consists of three business development plans. Initial high school expansion plan is in order of background information of industry, market analysis including government policy, SWOT, marketing plan and strategies with its expected outcome. This high school development plan is focused on its marketing plan and strategies to set a good foundation to grow and to improve its quality to provide the needed education services to the growing market. Etugen university extension plan is to develop accounting and economics program into mining and technology oriented business school and to develop into business graduate program. Moreover, to guide the university plan in the direction of becoming university that has medical technology programs which is consistent with government development plan towards technologies. Followed by SWOT, marketing plan, strategy and tactics, and expected outcomes. This plan is mainly focused on strategy and plan of attracting good quality candidates by improving its policy and strategy, so that in coming years the university competency will grow substantially which will help it to become a leading university in terms of medical technology and business fields amongst other private universities. ET Consulting company plan covers company introduction which includes its vision, mission and keys to success and details, followed by explanations of the services being offered, business models, market analysis, SWOT, technology and assets to be exploited, financial plans, strategies and expected outcomes. If we try to integrate all these ideas into illustration, it shows following figures. Figure 1.Missions of Huleg High School, Etugen University, and ET Consulting Figure 2.Interrelationship between Huleg High School, Etugen University and ET Consulting Company Huleg High School recruits junior high schools students and educate them with science oriented courses to be able to enter top technology and business schools in Mongolia and international universities, some participants may become potential candidates to Etugen University. In long run, these students are expected to be leaders in technology fields of Mongolia and their success will bring reputation to the high school. Etugen University recruits senior high school graduates, through educating and training them in its competitive business program and medics based technology schools, it prepares competitive workforce for Mongolian labor markets, especially for companies and hospitals. During these processes Etugen University will be working in cooperation with technology universities, state and private hospitals as well as Huleg high school in various activities such as students clubs and other joint events, and with ET consulting company to conduct its simulation services for own students with special pricing while supporting newly established company with its facilities and some other collateral services with privileged pricing. ET consulting is focused on different segments with various strategies in different sequences of its operational periods and it will cooperate with Etugen University for training its students in consistent with its goal of contributing Mongolian labor market, as well as developing prospective customers in long run. Last, Summary and Conclusion part briefly explains expected and predicted results of interrelation of these three combination plans, particularly explains the relationship of these institutions by means of output of an institution can be exploited as input of another institution of Etugen Institution as a whole. This part concludes with each institution’s respective contributions in human assets development of Mongolia.

漫畫產業在台灣已經發展已數十個年頭，目前市場上所見，有九成以上都是從日本代理進口的日本漫畫，台灣本土漫畫幾乎銷聲匿跡。反觀香港漫畫市場，同樣是受到日本漫畫的競爭，為何香港漫畫仍有其自己的一片天。到底是什麼樣的原因造成台灣本土漫畫的不振？到底香港漫畫有何獨特之處，可以和日本漫畫分庭抗禮？ 本研究利用產業價值鏈的概念為基礎，輔以深度訪談的方式，針對漫畫創作的漫畫家、漫畫生產的出版社及非漫畫創作及生產的第三者進行訪談。以不同的觀點來探求台灣本土漫畫產業不振的原因。同時比較香港及台灣漫畫產業在產業價值鏈上的操作手法不同之處，找出香港漫畫產業的獨特之處。 本研究整理出台灣漫畫產業價值鏈的十八項價值單元：「編劇」、「分鏡」、「構圖」、「描黑」、「貼網」、「漫畫競賽」、「版權洽談」、「翻譯」、「編輯」、「印刷」、「發行」、「存貨管理」、「資訊系統」、「行銷」、「通路」、「漫畫雜誌」、「單行本」及「漫畫衍伸商品」。透過產業價值鏈的概念，分析各價值單元可能出現的問題，進一步歸納出台灣本土漫畫產業不振之原因及香港漫畫產業運作的獨特之處。 本研究的結論如下： 一、 台灣本土漫畫產業不振之原因： （一） 台灣漫畫編劇人才的缺乏 （二） 漫畫編劇、漫畫家與漫畫編輯之間的介面管理困難 （三） 台灣整體經銷體系的不成熟 （四） 漫畫衍伸商品的整合問題 （五） 漫畫審查制度的影響 二、 香港漫畫產業的特色： 香港漫畫在香港可以與日本漫畫相抗衡的原因在於其特殊的漫畫內容及規格、專業分工的流水線生產模式及高效率的生產速度。 同時，在本研究最後對台灣本土漫畫產業的未來發展提出一些建議。

鑒於都市之建設發展為一國文明進步的表徵，都市計畫對於一國之經濟發展有著相輔相成之功，因此都市計畫法規亦日顯重要。都市計畫在我國向未受重視，都市計畫法規更有欠完備。新近，都市計畫法剛修正不久，對我國都市計畫法從立法的歷史淵源到現行都市計畫法的幾個重要課題作一系列的研討，當可有助於今後我都市建設發展之推行。本論文共分為五章，茲將各章要要點敘述於後： 一、第一章「緒論」，主要闡明本文的研究動機、方法及範圍。再論及都市計畫法在時間空間上的需要，以及法規所持的基本政策——平均地權與地畫其利。 二、第二章「市計畫之立法」，是從都市計畫法令之發展歷史以求了解都市計畫思想的演進及時代的適應性。都市計畫科學最先起於歐美國家，其立法亦較為完備，故本章第一節就各國都市計畫立法概況作一要述。英國為都市計畫立法較早亦較發達之國家，尤其英國的市鄉計畫法與新鎮法更是著稱於世，頗值我國參考。至於國為近代都市計畫推行最力也較具成效的國家，尤以都市更新為著。日本之都市計畫立法亦早在明治維新後就訂立了，其為我亞洲近鄰，文物典章與我國頗相近，故其都市計畫法令可借鏡處甚多。其餘之歐洲國家特舉德、法、瑞典、荷蘭四國，彼等都市計畫政策都各具特點。 三、第二章第二節茲就我國都市計畫法與相關法規的立法情形以及相關法規與都市計畫法的關連性作一敘述。我國都市計畫法從立法至今歷卅五年，可分為二個時期。一為抗日戰爭前後之初期立法概況；二為政府遷台後於民國五十三年及六十二年的二次修訂經過。臺灣在日據時期曾有日人頒訂的臺灣都市計畫令及其施行細則，為臺灣早期都市建設的依據，甚至對現今臺灣都市計畫的實施仍有影響，故對此一時期之都市計畫立法亦予一併說明。再從區域計畫法、土地法、建築法等相關法令與都市計畫法之關連性，可了解都市計畫立法的整個體系。 四、第二章第三節對我國都市計畫法所具公法、特別法、及強行法等法律性質，以及其在法律體系中日益重要的地位作一要述。 五、第三章分為三節，依序探究二次全修正都市計畫法之社會與經濟背景，修正重點與改進處。第三節就三次都市計畫法相關條文列表比較分析。 六、第四章從四方面來研計現行都市計畫法規定之良窳，並參酌各國都市計畫法令作一比較印證。 七、都市計畫不論在實施前後都須採行某種管制手段，以免妨害都市整體性之規劃，消極阻止不當發展，積極則引導最有效利用。我國都市計畫法是採用土地使用分區管制興建築管理二方式。其中有關土地使用分區管制的規定太過簡略，又無單行規則可循，以致執行困難。至於建築管理又有發給建築許可與限建管制二法。 八、都市計畫實施的方式可循向外發展的新市區建設以及內在的都市更新二途徑進行。除了把新市區建設與舊市區更新之擬訂計畫、處理方式等，就法條規定與外國法令學理作一說明外，並就新市區土地取得以區段徵收或土地重劃方法為優，作一比較。都市計畫法對於新市區建設與舊市區更新之規定皆嫌粗陋，不足為實施之依據。 九、公共設施的配制乃構成都市的要件，為都市生活中不可或缺的因素。但公共設施的配置常須徵收私有土地，涉及人民的權益，故常引人爭論。第四章第三節即就公共設施用地之設置及公共設施保留地之期限、取得、補償、限制使用等規定之適當與否作一討論。現行法將保留期限由以前最長保留十年改為最多得保留十五年；對於保留地之補償亦由以往的市價標準改為依當期之公告現值為準，此皆為較重大的修改，亦為較適當的修正。 十、凡計畫實施非財莫辦，都市計畫的諸項工作更是需要鉅額的經費，因此都市計畫建設資金的籌措乃是一重要課題。依都市計畫法的規定，計有九項籌措資金途徑，特就九種方式一一研討其可行性與財源的固定性。 十一、第五章為結論。我國都市計畫法確在逐次進步中，尤其現行都市計畫法更作了極大的修正，但仍嫌規定簡略，應速行頒訂其施行細則以及都市計畫法中規定應另訂的各種子法。最後再就現行都市計畫法條文規定作四點檢討。

本論文以旨禪女史及其《旨禪詩畫集》為研究對象，多方蒐集、整理相關 方志及文獻資料，建構旨禪女史生平概略；繼而解讀《旨禪詩畫集》中詩作、畫作，分析作品內涵及藝術成就。依此，將論文內容分為六章，現略述各章綱領如下： 首章〈緒論〉：先敘述論文寫作動機、目的，並針對前輩學者研究成果作一 檢討；其次說明本論文的研究困境、研究方法和版本校讎。 第二章〈蔡旨禪女史的生平〉：因地方方志所載旨禪女史的傳記，僅重點式 的簡略記錄，加以目前尚未有女史日記傳世，諸多相關事蹟散見報章雜誌，因此， 就時間歷程的變化，將旨禪女史的生平分成誕生傳說、求學過程、塾師生涯、 落葉歸根四個階段，加上兩度飄洋過海求學（一次從澎湖到高雄，一次從台中霧 峰到福建廈門），以及彰化、霧峰與新竹幾地的設帳生涯，除地方方志記載外， 吾人或可由報章雜誌、詩人詩作中推論詩家當時情懷、感受及經歷，參以文史互 證的方式，歸納、分析、構建女史的生平。 第三章〈《旨禪詩畫集》詩作探析〉：旨禪女史傳世的漢詩五百八十二首，本 章先就詩作內容分類，分成「抒情言志」、「詠物寄懷」、「說佛參禪」、「人情酬答」 以及「其他」五大類，其中「說佛參禪」一類應與旨禪女史特殊的身份－齋女有 關，此類詩作並不常見於同時期女詩人作品中。其次探究詩作的內在意識，歸納 有「生活情緒的標記」、「不俗人格的表述」和「女性意識的自覺」三個方向，前 二者是古典詩具備的興觀群怨的功用，與傳統詩作的創作意識並無二異，然從中 可見旨禪女史嫻熟流暢的詩采；後者則因女史本身身份而發，深具詩家個人色 彩。繼而分析詩作的藝術技巧，發現其可見「詩人畫家身分的應用摭取」與「動 植物意象的寄興託諭」兩大技巧的使用，是傑出詩人與畫家的旨禪女史，善於使 用色彩字和以平日作畫經驗入詩，此等藝術技巧的應用展現乃奠基在詩人畫家雙 重身份的基礎上；另外，又從慣用動植物意象的寄興託諭技巧中，見出女史既出 世又入世的生活實踐及自立奮發、悠遊自得的生命觀。第四節探討女史詩作的藝 術特色，首先歸納出詩作中的風格營造，以「清空沖淡」為大宗；再與日治時期 漢詩詩人常用的諷諭隱誨的象徵技巧相較，此種表達方式，旨禪女史較少使用， 反而多是「直抒白描的坦率無晦」，是女史個性使然，而齋女繡佛參禪的身份亦 是原因之一；另外，其寫作特色還具備了「出世入世的交融自得」。 第四章〈《旨禪詩畫集》書畫探析〉：旨禪女史有「詩書畫三絕」之譽，本章 擬從「書畫」分析驗證之，先論書法，再探畫作。畫作部分，首先歸納其內容， 有花鳥、人物、山水三類，花鳥類計有三十餘幅，數量過半，與閨秀畫家常見的 題材無異，此處可見女史的女性特質，其中，老虎、水牛等大型動物的作品，威 風凜凜、栩栩如生之勢，則不見於一般閨秀畫家；人物和山水類有十餘幅，或畫 放鶴人歸雪滿舟、李白斗酒詩百篇，與閨秀畫家常以家人為題有異。最後綜合分 析女史書畫風格，書法以行草見長，繪畫不刻意追求物象的工麗，無閨閣柔弱之 態，藉筆墨寄託清高節操，旨禪女史的書畫一如其人矣！ 第五章 〈《旨禪詩畫集》詩畫的交互指涉〉：首先針對文人氣質的養成討論，女史除了承襲自漢儒文化的薰陶，所顯現的古典傳統文人詩畫風格外，其詩畫中亦呈顯了女性自主的風貌，從漢儒文化、傳統古典的制約中跳脫而出，此等背景正是形塑《旨禪詩畫集》中不凡成就的重要原因。其次就藝術層面探索，發現旨禪女史的詩與畫具「詩畫合一」的特質，正所謂「詩中有畫、畫中有詩」，少數直接題於畫作的詩，對於畫境有相得益彰之效；多數寫景描物之詩亦具畫境之妙，詩與畫－兩種不同的藝術創作，在旨禪女史筆下是悠遊相通的。最後再從詩畫內在意涵探究旨禪女史詩畫間的交互指涉，掌握女史詩畫意境互通的面向。 第六章〈結論〉：本文透過蔡旨禪女史生平的建構，以及《旨禪詩畫集》的深入探析，期盼能重新定位「詩書畫三絕的澎湖第一才女」－兼有女兒、塾師、詩人、畫家、齋女的身份，尤其不靠庇蔭、自立更生，才華洋溢、詩畫創作質與量豐富可觀的形象，相較於同時期女詩人毫不遜色，甚至深具獨特性。另，留鴻軒女弟子以詩文聞名者不在少數，如蔡月華、蔡錦雲等，故留鴻軒女弟子群作品以及與其他男性弟子的互動探析，猶有研究價值。

NY Deli 營運計畫 / None

No description available.