預算是企業經營的一項重要管理工具，它能促使管理當局對企業未來的環境作充分的 考慮，並設定整個組織的目標，作為全體員工努力的方向。然而在整個預算程序中卻 與組織行為面息息相關，進而影響預算施行的成功與否。本論文研究之目的，即藉著 對預算施行成功公司的分析研究，進而探討公司在實行預算制度時，應對有關的組織 行為因素作如何的考慮，以協助企業預算之施行。 本論文計一冊，約六萬余字。共分六大章，各章之內容如下： 第一章：緒論，將敘述研究動機與目的，研究方法與限制，及各章內容之簡介。 第二章：將敘述預算之本質、功能，及預算之程序，和組織行為因素對預算作業之影 響。 第三章：將介紹各個案研究公司之預算程序，並作一評論。 第四章：主要在探討組織結構、協調溝通、領導、激勵等與預算程序間之相互關係。 第五章：將繼續探討態度、回饋、績效評估、角色等與預算程序間之相互關係。 第六章：結論及建議。

本文主要在說明電腦化銷售管理資訊系統應具備條件、建立方法及其操作運用。 第一章旨在闡述研究動機、目的、範圍與限制。第二章則說明銷售管理之意義、任務 、其對資訊之需求及電腦如何對銷售管理資訊系統產生裨益; 最後則以電腦化銷售管 理資訊系統之範圍及其應具備因素, 作一概括敘述。第三章則闡明銷售管理資訊系統 之建立程序, 包括: 系統分析、系統設計、系統評估。第四章則說明一完整電腦化銷 售管理資訊系統之操作運用, 包括: 銷貨計劃、處理、分析、新產品發展計劃、市場 調查之運用。第五章則作一綜合性結論與建議。

本研究以教育權為基本概念導向，除循此脈絡描述學校與學生間的法律關係外，並針對學生法制的一般法理內涵與校園實踐課題進行探討，除融合學校教育功能與學生學習主體之理念內涵外，並由此導引出適用於中小學教育場域的學生法制運作模式。經由文獻分析與實徵調查過程，乃歸納出下列八項研究結果： 一、教育權即人民之教育權利，其係以受教育權為其核心概念；復因教育權係以學習權為其本質，故若使用學習權取代受教育權或教育權之用語，將更能顯現以人民為教育主體的積極意涵。 二、「人民為教育權主體」所稱之「人民」，乃係專指受教育者而言，除此而外的其他人民，則僅具有教育輔助者之地位；因此，教育基本權的功能開展，理應藉由學生對於組織程序之參與，積極促進教育效果之實現。 三、現代社會中的任何生活領域，均不可能自外於國家法律之拘束，故學生與學校間的在學關係應被視為一般法律關係，而無須另覓他說；此外，學生法制除應具備保障學生學習權的功能外，更須同時兼顧教育目的與效果之實現。 四、在現代民主法治的概念基礎上，法律本具有保障人民權利暨促進社會正義的意涵，故將校規的法律性質視為法規範，不但能嚴格保障學生之基本權利，透過組織程序之參與，亦能同時確保學習者的教育主體地位。 五、學生法制本屬整體社會法制之一環，故自須實踐以民主法治精神為依歸的基本法理原則，然基於教育專業之特質與需求，相關法理原則的規範密度，亦得因事務性質之不同，而容有嚴密或寬鬆之區別。 六、基於現代法制維護人性尊嚴與彰顯自然正義之普遍立場，除須藉由法制設計，強化中小學學生參與學校組織程序之領域空間，在實際運作的校規層面上，亦應於修訂、執行、與救濟等相關程序中，適度賦予學生參與之機會。 七、依據教育措施作成名義之不同，總結性成績評定與學校懲處處分，不但要求較高之法律保留密度，並須依其嚴重程度踐行相對正當程序，而受處分之學生亦得依法提起校內申訴以謀求救濟；至若歸屬教學自主之形成性成績評定與教師管教措施，雖無具備嚴格法律保留與正當程序要求之必要，然基於權利救濟原則與實現教育目的之雙重考量，法制或學校亦應就此主動建構合宜的校內陳情管道。 八、就當前的中小學學校環境而言，與其強調學生參與校務之形式設計，不如切實賦予實質討論之參與機制；此外，現階段雖或無成立「學生獎懲委員會」的迫切需求，但為整合中小學校規運作上之實體效果暨程序正義，校內申訴制度卻有切實運作的必要。 近年來，隨著相關教育法制的愈趨健全，教育目的之實現與學生權益之保障，將愈有相得益彰的平衡發展傾向；為落實現代法治國的學生法制理念，本研究建議單獨制定「學生法」，以同時針對各類級學校學生法制事項，進一步予以原則性暨程序性的規範。但無論法制形式如何，當相關法律不斷與時俱進之際，各級教育行政主管機關亦須配合上位法令之變遷，積極增訂、修正、或廢止相關業管法令，以避免因過分延宕而架空法治國基本原則。 此外，當各縣市對教育事務擁有更多自主權限的同時，各級教育行政主管機關除應以「合法性監督」取代事必躬親之心態外，地方教育行政主管機關亦應將此等法令上的「分配利益」，適切轉化為學校或教師的專業裁量空間，以進一步確保教育多元發展、學校本位經營、與學生學習權的充分保障。 最後，無論是法令已為規範、未予規範、或規範不足之處，學校均應啟動其內部專業組織，以進行專業判斷、採行專業措施，並妥適強化校規制定、獎懲作成、與申訴救濟之程序，除藉此展現校規所具有的學校特色外，更能據此發揮校規因地制宜與適應學生個別差異之教育內在需求。 / This study is based on the basic concept of the rights of education. Apart from the description of the relation of law between students and schools, this study emphasizes on the system of law for students to explore the general connotation of law and the school law implementation on campus. Besides the concept of the function of education and the students, this study intends to develop an operation model of system of law for the primary and secondary education arena. This study derives the conclusion through the analysis of literature and the field study. 1. Rights of education are the rights of the people based on the core concept of being educated, and the nature of education rights is from the rights of learning, so we use the term of rights of learning instead of using rights of being educated or the rights of education to emphasize on the active connotations that people are the main body of education. 2. In the “people are the main body of education”, “people” here refer to those who are being educated and the others only have the assistants status of education, so the development of the function of basic education rights should be participated by students to make school procedures to have better education effect. 3. In modern society, any aspects of live can not avoid the restrictions of law, so the relation between students and school should be regarded as the relation of the general law and there is no need to find any other explanations. Besides, the system of law for students is not only to protect the function of the rights of learning but also to achieve the goal and effect of education. 4. Based on the concept of modern democracy and law, law itself has the connotation of protecting the rights of people and of improving the social justice, so we take school regulations as the norm of law so that it can strictly protect students’ basic rights and through the participation of making school procedures, students can ensure their status of being the main body of education. 5. Students’ system of law is a part of the system of law of the society; it should be implemented based on the spirit of the basic principles of democracy. However, based on the need of the educational expertise, the related principle of law and regulations can be loose or strict according to different situations. 6. The concept of modern regulations and laws is to protect human dignity and natural justice, so when designing the regulations and laws, students’ participation in making school procedures should be strengthened and they should involve in actual operation of school regulations especially to take part in the process of revising regulations, implementing school laws, and remedy. Students should have more opportunities for participation of school affairs. 7. According to the education measures, the summative test and the school measures of punishment are not only required higher law criteria, but used relative procedures of justice to implement school laws, and the students who are punished can pledge based on the school laws to seek remedy. As for the autonomy of school in the measures of teaching and the ways of formative test are not required due process and strict laws, but under the consideration of principle of remedy of rights and the goal of education, school should provide ways for students to pledge to seek remedy. 8. In the present primary and secondary school environment, it is better to let students to have actual discuss and participate the school affairs and not to emphasize on the students’ participation in designing the school affairs. Although there is no urgent need to form a “committee of awards and punishment for students” for the time being, it is necessary to form a mechanism for students to have ways to pledge in order to ensure the effect of school regulations and the justice of procedures. Along with the better development of the related regulations and laws of education, the purpose of education and the protection of students’ rights will be achieved. In order to ensure the concept of school regulations and laws, this study suggests to make a unique “student law” and in the meantime, to develop a norm of school regulations and general procedures for all level of schools. However, no matter what the form of school regulations and laws are, when the related laws change constantly, all levels of administrative organizations should have the regulations and school laws amended, revised, or abolished in order to cope with principle of the law. Besides, as the local government has the autonomy in education affairs, all levels of the administrative organizations should use “lawful supervision” instead of “reasonable supervision” to enforce the law. The “distribution of benefit” should be transferred to schools and teachers properly, so that the law can protect the diversity development of school, the school autonomy, and the students’ rights of learning thoroughly. Finally, no matter the restrictions are regulated, not regulated, or insufficiently regulated by law, schools should make decisions according to expertise and take steps to strengthen the school regulations, to make the mechanism of awards and punishment, and procedures of pledge to reveal the characteristics of the school to cope with the need of education for different kind of students.

政務官面對急速變遷的環境，必須洞察時代的脈動，妥為因應，才能永續發展組織的業務。因此，不論工作計畫的擬定、問題的解決、或危機處理，必須掌握先機，蒐集資訊，並運用決策模型，縝密分析後採取行動，才能達到預期的目標，而正確的決策，對於機關業務的推動，更具關鍵性的影響。 　　本研究主要採取文獻探討、比較分析、深度訪談等研究方法。為能更深入了解我國政務官決策之方法、過程及面臨之困境，本研究參考決策相關理論，諸如，認知性決策過程、理性選擇、結構式溝通、利益團體、影響決策過程因素、政治系統過程等問題設計訪談題綱，並抽樣分別向行政院所屬相關部會，如法務部、經濟部、教育部、大陸委員會、勞工委員會、青年輔導委員會、蒙藏委員會等機關首長深度訪談，從其決策經驗及實案分析，以了解其決策之模型，並避免本研究流於理論之空談。 　　本研究發現：一、政務官在決策前，對於政策都能充分理解。二、政務官的決策方式，都有採用有限理性模型。三、政務官的決策方法，都有採用群體決策。四、政務官對於利益團體的活動，都認為有其必要性。五、政務官認為影響其決策的因素，可歸納為時間的壓力、輿論的反應、預算的通過、高層意見、立法院、法律限制等。六、政務官對於國內的政治生態環境皆能適應。 　　根據文獻探討及深度訪談發現，本研究提出以下建議，作為政務官決策之參考：一、理解政策問題。二、確定政策目標。三、建構備選方案。四、設定篩選準則。五、爭取政策支持。六、監督政策執行。 / Government officials especially for those who are responsible for ministerial portfolio have to make decisions in response to the constantly changing environment. Hence, it requires takes excellent foresight, good data mining skills, superior strategic models and deliberate analysis to draft plans, solve problems, and deal with the crisis. Making the right decision serves as the key factor in the process of successful governance. 　　In this research, the author applies the methods of literature review, comparative analysis, and in-depth interview in order to understand the decision-making process, decision methods, as well as decision dilemma confronting ministerial officials with portfolio. Further more, this research uses relevant decision -making theories, such as cognitive decision process, rational choice, structured communication, and factors affecting decision-making process, such as interest groups & political system process. Based on the parameters of literature review, the author designs the outlines of interviews and selects ministerial officials with portfolio from the ministry of justice, ministry of economic affairs, ministry of education, mainland affairs council, national youth commission, and Mongolian and Tibetan affairs commission and conducts in-depth interviews. 　　There are several important findings derived from our 〝empirical〞case studies. First, before a government official makes his decision, he has a full grasp with the policy issue. Second, the decision models of government officials are mostly based on limited-rational model. Third, government officials often make decisions based on group consensus. Fourth, government officials think it is necessary to take opinions of interest groups into account. Fifth, government officials spend a lot of time in response to public pressure, budget & legal constraints demands of Legislative Yuan and in fathoming the attitudes of higher authorities before they make their decisions. Sixth, most government officials are quite accustomed to the political environment. 　　According to our literature review and in-depth interviews, this study makes the following suggestions before a government official makes his or her policy decision. First, fully comprehend the content and implications of a policy. Second, set an objective for the policy. Third, keep a substitute project on hand. Forth, set criteria or standards for policy implementation. Fifth, to garner for support from government and related actors. Sixth, monitor the execution of a policy.

近年來因傳播科技快速發展，媒介多元化，市場競爭日漸激烈，如何透過閱聽人知識管理來爭取閱聽眾市場，是媒介組織不可輕忽的重要課題。誠如Pasternack和Viscio（2000）所稱，知識一詞並非新創，而它之所以被當作是「新的東西」，主要是指人們必須有系統地創造、使用和改進它。同理，閱聽人相關知識並不是多麼新鮮的事物；然而，長期以來，台灣的媒介組織並沒有正確地賦予它意義，進而有效地運用它來創造價值。 有鑑於此，本研究以廣播媒介組織為研究主體，秉持知識管理理論中資本觀點之精神，同時結合程序觀點和促動要素觀點，分別從認知面和執行面來探討廣播電台之閱聽人知識管理。首先，剖析廣播電台閱聽人知識管理之意涵和需求；其次，探討目前廣播電台在閱聽人知識管理之現況；最後結合理論和實務，推導建構出廣播電台之閱聽人知識管理模式。

本研究旨在探討國民小學教師班級經營知識與班級經營效能之間的關係。除探討國民小學教師班級經營知識、班級經營效能的內涵及現況，瞭解教師人口變項及學校背景變項在班級經營知識與班級經營效能得分的差異情形外，亦分析班級經營知識與班級經營效能之相關程度，並探討班級經營知識對班級經營效能的預測情形。 本研究係以台北縣、台北市、基隆市、桃園縣及宜蘭縣五縣市之公立國民小學教師為研究對象，以「國民小學教師班級經營知識與班級經營效能調查問卷」為工具進行研究，內含基本資料、國民小學教師班級經營知識問卷及班級經營效能問卷三部分，具有良好的信度、效度。預試有效樣本172位，以因素分析、信度分析、積差相關等，考驗預試問卷的信度、效度；正式施測有效樣本614位，分別以描述統計、t考驗、變單因子變異數分析、皮爾森積差相關分析、逐步多元迴歸分析等統計方法進行分析，並得到以下數項結論： 一、國民小學教師在知覺「班級經營知識問卷」的總得分上，屬於高等程度，在各向度之得分中，以「程序知識」最高；其次依序為「省思知識」、「策略知識」；最低則是「內容知識」。國民小學教師在「班級經營效能問卷」的總得分上，亦屬於高等程度，在各向度之得分中，以「教師教學效能」最高；其次是「班級經營策略」；最低則是「教室領導技巧」。 二、教師人口變項與學校背景變項中，年齡、最高學歷、服務年資、現任職務在班級經營知識問卷上，均具有顯著差異；而性別、學校規模、學校所在地無顯著差異。 三、教師人口變項與學校背景變項中，年齡、最高學歷、服務年資、現任職務在班級經營效能問卷上，均具有顯著差異；而性別、學校規模、學校所在地無顯著差異。 四、國小教師知覺班級經營知識問卷之得分，高、中、低三組在整體班級經營效能及班級經營效能各向度上，均有顯著差異；同時，不論在「整體班級經營效能」或「班級經營效能各向度」的得分上，高分組均顯著優於中、低分組；中分組顯著優於低分組。 五、班級經營知識及各向度，與班級經營效能及各向度間呈現出顯著的正相關，亦即國小教師知覺班級經營知識之內容知識、程序知識、策略知識、省思知識的得分愈高，則班級經營效能之教室領導技巧、班級經營策略、教師教學效能也愈高。 六、在探討班級經營知識各向度中，內容知識、程序知識、策略知識與省思知識四個向度均對班級經營效能有很好的聯合預測，其中尤以策略知識最具有預測力。 最後，本研究擬根據上述研究結果進行分析討論，以形成結論及建議，並提供教育行政機關、師資培育機構、國民小學學校行政、國民小學教師及未來相關研究之參考。 關鍵字：班級經營知識、班級經營效能、內容知識、程序知識、策略知識、省思知識 / The purposes of this study were to explore relationships between teachers' knowledge of classroom management and their classroom management efficacy in elementary school. The fist were to explore the reality for teachers' knowledge of classroom management and their classroom management efficacy. Secondary, the researcher also investigated the differences of teachers' demographic variables and schools' background variables among teachers' knowledge of classroom management and their classroom management efficacy. Thirdly, to analyze the relationships among teachers' knowledge of classroom management and their classroom management efficacy. Finally, to explore predictive power of teachers' knowledge of classroom management on their classroom management efficacy. This study employed the survey method. The subject were 614 teachers randomly sample from 100 elementary schools in Taipei county, Taipei city, Kee-Lung city, Tao-Yuang county and Yi-Lang county. Data were analyzed using the method of descriptive and inferential statistics, included Frequencies, t-test, ANOVA, Correlation analysis, and Multiple stepwise regression analysis. The major findings were： 1.There is high perception for teachers' knowledge of classroom management and their classroom management efficacy among the elementary school teachers. 2.Significant difference existed among the age, academics degree, seniority and position for teachers' knowledge of classroom management. 3. Significant difference existed among the age, academics degree, seniority and position for teachers' classroom management efficacy. 4. Significant difference existed among high, middle, and low teachers' perception of teachers' knowledge of classroom management for their classroom management efficacy. 5. Significant positive correlation between teachers' knowledge of classroom management and their classroom management efficacy. 6.In regression forecast of teachers' knowledge of classroom management to their classroom management efficacy, especially the variable of strategy knowledge has the biggest predictability. Based on the results of this study, to make some suggestions for educational administration, teacher education program, the elementary school administration, the elementary school teachers and future study.

在全球金融朝向國際化與自由化之際，為加速經濟的發展，並因應國際間金融購併發展之趨勢；各國政府無不漸趨放寬或解除管制，使資金與人才的流動更為快速。金融機構也因透過金融控股公司的型態跨業經營，加速併購風潮。過去數十年內，全球購併的活動蔚為風潮，成為全球經濟活動的常態。 我國政府在1990年以前，對於金融事業的監理採為嚴格的限制；但在台灣加入了世界貿易組織(WTO)之後，致使台灣的金融業必須要與國際金融環境接軌，並跟其他國際大型金融機構開始競爭。解決方案之一，以及協助體質較好的本地金融機構加強國際競爭力。此為何後來政府鼓勵購併的濫觴。 回顧台灣產險市場，在2002年簽單保費突破1000億後，成長率不增反降，從2002年的11.55%逐年下滑到2005年的3.36%。相較於亞洲各國成長率逐年增加的情況，這個警訊值得注意。因此，主管機關為促進國內保險市場良性競爭與提升專業經營水準，積極對外招商。2005與2006年為產險業界變遷期間，在此期間有新安產險與原統ㄧ安聯合併案、第一金控出售明台產險給日本三井住友海上、金管會下令清理國華產險，並核准台灣人壽收購國華產險，成立龍平安產險、AIG集團正式完成收購中央產險等，均是台灣產險業界重大事件。 本研究主要是以最近相關外資金融機構購併台灣產險公司之收購活動為主軸，希望籍由2006年外資專業金融保險集團購併本地產險公司之實際個案為例，體地分析其收購之背景、決策過程、收購過程之策略規劃，檢視其執行程序、與未來經營策略規劃，並描繪收購後的初步狀況，以全盤了解該收購案總體面貌，綜之，本個案歸納與分析，得到六項要點：（1）外資機構進行購併活動，須經過詳細評估與分析。（2）擁有本地實際市場經驗，更能掌握適合的購併標的。（3）外資専業技術與全球資源的注入，提昇被購併公司未來競爭優勢。（4）致力降低收購之衝擊是購併成功之重要關鍵。（5）完善的人力資源策略，才能增加購併績效。（6）高度互補潛力，有利於未來高度綜效之充分實踐。 最後，藉由上述之各項結論，提出三點建議作為主管機關與業者未來從事保險購併活動之參考：（1）主管機關需加強審核被收購公司的人力資源策略執行計劃。（2）鼓勵外資專業產險機構來台進行購併活動。（3）對未來金融機構購併非本業之購併案宜更審慎評估。 關鍵字：外資、購併、台灣產險公司、收購過程、策略、執行程序、初步狀況 / Facing the trend of globalization & liberalization of major world wider financial institutions, the governments of key competitors have taken actions separately to loosen or de-regulate their financial regulations in order to speed up flows of talents and capitals accelerating the rampant development of merger and acquisition (M&A) practices among financial institutions. The financial institutions have being actively involved in M&A activities and have subsequently formed the financial holding companies to expand their business operations across various territories. During the past decade, the activities of global merger & acquisition have grown substantially and have become a common economic issue. The government of R.O.C., before 90’s, adopted a relatively strict regulation on supervising the financial industry. After R.O.C. joined WTO; however, local financial institutions immediately encountered severe competitions from foreign global conglomerates. One of solutions to enhance global competence of local financial institutions is to conduct merger & acquisition initiatives within certain parties. With a positive attitude, the government induced intentionally all kinds of attempts, especially M&A initiatives to improve financial strength of local financial institutions. Retrospectively, the Taiwanese general industry once set a milestone on its total written premium which surpassed NT$100 billion in 2002. However, the growth ratio dropped sharply form 11.55% of 2002 to 3.36% of 2005, in comparison with the increasing growth ratios in the other Asian countries. The whistle-blowing was noteworthy. Hence, the authority spared no efforts to induce foreign investments enhancing the vigor of capital market and reform local regulations adopting global standards of financial governance. The local general industry encountered dramatic events in 2005 & 2006. During that period, several mergers have proceeded such as follows. 1.) A merger of Newa Insurance & Allianz President. 2.) The First Financial Holding Company sold Ming Tai Insurance to Mistui Sumimoto Insurance 3.) The regulator ordered to liquidate Kuo Hwa Insurance Co. in 2005. Taiwan Life got approval to purchase Kuo Hwa and set up a new company named Dragon Insurance afterwards. 4.) AIG acquired Central Insurance. One of main subjects of this study is to elaborate the comprehensive process of acquiring a local general insurer by a foreign financial conglomerate. With an objective analysis, we might grasp a clear picture of the acquisition event, witnessing the background, decision making process, acquisition task force, as well as action plans after acquisition. Six tentative conclusions are presented as follow: 1.) A comprehensive due diligent scheme is crucial to a successful acquisition. 2.) With an in-depth experience on local market, a foreign initiator would sort out a better candidate to target. 3.) The injection of advanced professional skills & network resources by the acquirer would reform and upgrade the competence of the acquired company. 4.) One of key factors to a successful M&A initiatives is to mitigate & smoothen with all means the impact to the staff of the acquired. 5.) A well-planned scheme for human resource would induce outstanding performance of the new-formed company. 6.) Highly complementary competences between two parties of the merger initiative will result in a positive synergy in the future. Finally, three suggestive assumptions are referred to the Authority. 1.) A well-planned scheme on human resources after acquisition is crucial to original staff and shall be a major concern to financial governance. 2.) Incentives & inducements to foreign general insurers are urgent and necessary to a reforming market. 3.) A prudent assessment is fundamental to a successful merger initiative by foreign financial conglomerate as well as the local market regulator.

目前台灣地區地籍圖已全面數值化，電子經偉儀等測量儀器亦不斷改良，土地複丈作業已進入數值化作業之時代。然而現今圖解地籍圖數化區土地複丈外業作業仍有以下二項缺失待檢討改進： 一、複丈外業作業無法於實地一次完成。 二、施測方式是否符合測量規範不易檢核。 為解決以上缺失，本研究針對圖解地籍圖數化區土地複丈外業測量作業流程進行程序管控，利用全測站經緯儀連接筆記型電腦，配合「土地複丈外業作業系統」，並增加外業測量程序管控的功能，將土地複丈外業測量程序與規範納入自動化監控，測量人員需依照電腦程序控制指示逐步完成施測，使土地複丈外業測量、計算、電腦套圖、成果檢核於實地一併完成，如此，不僅使測量作業標準化，確保複丈品質，更可縮減作業流程，提高行政效率。 本研究經以臺北縣中和地政事務所管轄之未辦理地籍圖重測之圖解數化區—南勢角段外南勢角小段與南勢角段頂南勢角小段為實驗區，分別針對土地分割複丈及土地鑑界複丈之外業測量程序以電腦管控，計算坐標後並於實地施以電腦套圖，其成果檢核均能符合地籍測量實施規則之規定，且能於實地一次完成土地複丈之外業作業。 關鍵詞：土地複丈、程序管控、電腦套圖、地籍測量 / Nowadays, because of the inventions and constant refinement of the electronic and computerized measuring tools and instruments, cadastral maps of Taiwan region are all made digitally. However, there are still two major failing flaws to land revision which needed to be modified: 1. Land revision is unable to be completed on site in one outing. 2. Whether the methods of measuring are under government rules and regulations are not readily monitored. In order to correct the failing flaws, this study mainly aims to monitor and control the process of land revision survey with the digitizing operation cadastral maps. To do so, a total station is connected to a notebook computer equipped with the “Land Revision Survey System” software along with procedure control functions. The computer will then monitor and control such activities in an automatic fashion. The surveyors only need to follow the steps given by the computer in order to complete the survey. Land revision of measuring, calculating, map overlapping and result inspecting can be completed all together on site in one outing. This not only standardizes the land revision procedures but also increases its accuracies. Most importantly, it curtails the time spent and increases the administrational efficiency. The regions selected for this research are all under the jurisdiction of Junghe Land Office, Taipei County, which covers the areas of Outer-Nanshijiao, and Top-Nanshijiao subsection, Nanshijiao section. They have yet to be re-surveyed and made into digitizing operation maps. The aim of this research is then to revision these areas by division and combination following the standard controlled procedures. All of the processes follow and comply with the rules and regulations to cadastral survey set by the government. And all of the survey activities are completed on site in one outing. Keywords: Land Revision, Controlled Procedures, Map Overlapping, Cadastral Survey

我國電機電子中心廠企業透過快速的供貨彈性、具競爭力的生產成本、與深厚的製造能力，以OEM/ODM或OBM的方式將產品銷售於全球，在產業供應鏈上扮演舉足輕重的地位，更成為國際大廠不可或缺的合作伙伴。當產品功能不斷推陳出新與創新式樣的同時，各國政府開始注意到產品所含的有害物質對人體與環境皆產生了威脅；生產端和產品廢棄端也產出大量的廢棄物而影響了生態環境，因此，環境保護和永續發展成了各國所重視的議題。例如，歐盟看準供應鏈間環環相扣的利益關係，積極將環保訴求跳脫以往道德勸說的層面而開始立法，希望以歐盟龐大的商業市場為後盾，讓製造商在研發、生產到回收的產品生命週期中，能夠有效降低有害物質的使用量，並建立方便使用者的回收的機制。 在市場瞬息萬變與激烈競爭的壓力下，企業已習慣以專案管理來滿足各時期不同的任務與市場之需求，因此，跨部門合作的專案團隊運作日益頻繁。我國電機電子中心廠企業接受到歐盟和國際大廠對於綠色產品之要求的環保規範與壓力，紛紛成立跨部門的專案團隊，進行供應商管理、研發和製程變革、及成本控管等任務。以往的文獻對於企業環保議題之研究與討論，大部分著重於企業綠色供應鏈管理之建置與環保法規的因應方式，本研究除了涵蓋這方面的探討，更著重於企業因應環保壓力而成立的綠色專案團隊之運作。。因此，本研究以多重個案的研究方式，針對我國電機電子中心廠企業之綠色專案團隊的組織方式與其知識管理程序進行研究，希望能進一步瞭解企業所面對的主要環保壓力來源為何？以及驅動成立綠色專案團隊的因素、團隊結構、與團隊運作之過程為何？ 本研究所得到的研究結論包括：1.不同事業模式的企業，對同一外部環保壓力來源有不同壓力強度的感受；2. 企業內部環保壓力的自發性改變往往是發生在外部環保壓力的推動之後；3. 專案特性為產品或製程的延伸變動、改良、或品質改進，如綠色產品專案，適合以輕量級團隊進行專案之運作；4. 輕量級專案經理在團隊知識管理程序裡的知識吸收、創造、蓄積與擴散之運作中，扮演主要的角色；5. 由中立的高階主管擔任跨部門專案團隊之專案贊助者（The Executive Sponsor），可避免發生決策偏頗之情形。從本研究對於實務上所提出的建議包括：1. 中心廠企業應有專責人員持續負責綠色產品的推動；2. 企業應創造內部人員成立跨部門專案團隊的機制；3. 由中立的高階主管擔任跨部門專案團隊的專案贊助者。 / When properties and designs of electrical and electronics equipments are renewed more and more quickly, many countries noticed that the waste produce during product life-cycle process by manufacturers, junk by end users, and hazardous substances of products are threatening human healthy and living environment increasingly. Therefore, European Union announced and entered into force of EU environmental directives that induced the industries to pay close attention on the surrounding environment impacts and the healthy & safety risk of people. Thus, we would expect that the electrical and electronics companies in our country faced challenges of Green-Product production. The Taiwanese core factories built up a cross-divisional Green Project Team which coordinated each function to team up with conformed the Green-product regulations by government and customers. However, most of the past studies in the Green-Product issue were focused on how to manage green supply chain efficiently, and how to reply to the Green-product regulations rightfully. Thus, we focus on the organization and knowledge management process of the Green Project team, this issue is rarely touched by researchers. For that reason, this research is more an “Exploratory Research” essentially. This research adopts “Case-Study Method”, looks into the K.M. process of a project team by interviewing with personnel of case companies and reading second-hand materials about the case companies. The study aims to investigate the questions: 1.What is the Green Environmental Pressure a company mainly received? 2. What are the motives of a core factory to build up a Green Project Team? 3. What is the structure of the Green Project Team, and how does the team work together? The preliminary research conclutions include: 1.Companies with different business models face different Green Environmental Pressure. 2. External Green Environmental Pressure influences a company first and then comes the Internal Green Environmental Pressure. 3. Operations of a Lightweight Project Team are suitable for the task of product or processing extension, and quality improvement, just like Green Project. 4. The key person in the knowledge management process is project manager in the Lightweight Project Team. 5. Biased-decision can be avoided by giving the position of cross-divisional executive sponsor to a neutral senior manager.

近年國內企業發生財務報表不實的舞弊，大多先涉及虛偽銷貨，爾後再透過各種手法加以掩飾。過去學者的研究指出，當財務報表舞弊為虛偽交易類型時，會計師被告之機會較大。當受查者的交易型態變得複雜，會計師查核財務報表之外在不確定性增加，審計失敗的機會增加；會計師面臨的審計風險變高，會計師事務所之營業風險提高。 因此，本研究為降低會計師未來因虛偽銷貨而冒之法律風險而分析我國上市櫃公司虛偽銷貨舞弊之手法及警訊，俾助會計師得評估虛偽銷貨之風險，規劃可偵出虛偽銷貨之查核程序。 本研究透過個案分析及問卷調查，歸納出以下結論： 1.目前企業進行虛偽銷貨之手法，皆以關係人為銷貨對象，可能以同一批貨在關係人間買賣（如勁永），或以假冒之商品出貨（如博達），亦可能根本沒出貨，以虛假之發票及資金的流動製造銷貨之假象（如皇統）。 2.企業於舞弊期間之警訊，則以營業項目及融資項目之變化最為明顯。前者包含企業於舞弊期間銷貨予關係人之比率異常增加，或外銷比率或外銷地區經年改變，亦可能主要客戶及供應商交易情形（如銷貨金額占總銷貨淨額百分比）變化大；後者則包含公司規模小，卻發行ECB，且發行條件異常（如閉鎖期過短），或該公司於舞弊期間之海外存款之比率異常增加。 3.針對虛偽銷貨會計師查核程序之規劃，則應先辨認出關係人，再規劃辨認異常物流狀況之查核程序。 / In recent years, management fraud in financial statements has been occurred in Taiwan. These reporting frauds were often related to fictitious sales, and then covered the frauds in other ways. Prior studies examined that auditors have higher risk of litigation when the fraud type is fictitious transactions. Auditors are more likely to be sued when the financial statement frauds are of a common variety, and then higher risk of managing the firms. The main purpose of this study is to investigate the patterns of fraud schemes used by management to perpetrate and conceal fraud and finds out the proper audit procedure of fictitious sales to decline the risk of litigation. After a series case-by-case analysis and questionnaire investigation, it can be concluded as follows: 1.The patterns of fraud schemes in fictitious sales used by management are selling the inventories to related parties. For instance, managements may transact the same inventories between related parties(勁永), sell the fake products(博達), or they might create fake documents such as fake purchase orders, fake invoices and fake shipping documents to conceal fictitious sales(皇統). 2.The most common implication of financial statement fraud is operating and financing activities. The former includes the increasing rate of transaction between the management and related party or varieties of overseas sales and areas with sales aboard; the latter contains the small-sized-firms issued ECB with abnormal conditions, and abnormal increasing ratio of overseas deposit during the fraud. 3.The audit procedure of fictitious sales, we should find out the related parties, and then draw up the audit procedure of indentifying abnormal transaction.