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1	數位內容產業融資策略比較—以美日兩國為例李云真, Li, Yun Jen Unknown Date (has links) 台灣過去以製造業聞名全球，然而成本的降低終有其限度；隨著政府兩兆雙星方案的提出，將數位內容產業列為重點培育產業之一，也開啟了台灣往知識經濟前進的腳步。然而高風險的特性，也使得多數數位內容業者，在融資方面遭遇相當的困難。特別是過去以有形資產為擔保品的銀行融資方式，更使得數位內容業者較難展現自己的價值。本論文以此情境為出發點，並參考國外數位容產業個案，引發對於相關融資方式的討論。本研究以數位內容產業可能之融資手段為出發點，參照國外個案，以美國著作權證券化與日本製作委員會之融資方式為討論標的。美國著作權證券化最成功的案例，非大衛包伊個案莫屬。個案資料之豐富於廣受討論之程度亦為此系列之最；而日本的動畫產業亦向來我亞洲之冠，近來更廣受歐美市場的青睞。本論文以此二個案為標的，分析個案所處之情境，以產品所處之不同發展階段與資本市場成熟度，深入了解其融資方式之選擇策略。並兼論採取此種融資方式，所可能遭遇之困難與挑戰。最後並探討台灣之產業經濟環境，提出可參考改進之建議與作法，作為台灣改進數位內容產業融資問題可能的方向。關鍵字：數位內容、融資、智財證券化、管理委員會 / Taiwan has been famous for its manufacturing ability. However, there’s a limitation with cost down strategy. Taiwan government has brought out the “Two Trillions & Twin Stars Industries Development Plan” in order to promote the development of certain industries in Taiwan, and Digital Content Industry is listed among one of them. The development of Digital Content Industry has presented the progress toward knowledge based economics of Taiwan. However, the high risk characters have resulted in the difficulty of finance for digital content business. Especially collateral requirement is making digital content players even harder to show their value. This research is based on this situation to discuss related financing methods and refers to some cases. This research is based on the possible financing methods for digital content industry, and using copyright securitization in America and Cinema Production Committee in Japan. The most famous copyright securitization case in America is David Bowie securitization, and the related comment and information is also richest. The Japan animation industry is always the best of Asia, and is popular in Europe and America recently. This research is focus on the two topics to analyze cases. The research uses the different product development stage along with maturity degree of capital market to analyze the selection of financing methods. Also, the possible difficulties and challenges are discussed. The research also talks about the digital content industry and economic environment in Taiwan, and make possible suggestions to improve the progress of digital content development in Taiwan. 數位內容融資智財證券化管理委員會 Digital Content Financing Intellectual Property Securitization Cinema Production Committee
2	我國會計師獨立性之研究林美智, LIN, MEI-ZHI Unknown Date (has links) 其內容大要如下：獨立性在傳統上，一直是會計師工作中最重要的準則，因為，若會計師不具獨立性，則其所簽發的審計報告，將毫無價值；亦即財務報表使用者將會降低其對財務報表的信賴，此為造成資本市場不確定性的原因之一，因此，會計師的獨立性，對於專業的成長及健全資本市場皆具深遠的影響。本論文以實證研究的方式來探求我國各界（證券管理委員會、會計師、企業主管、投資及授信機構）對會計師獨立性的看法，找出其間的異同，並參考有關的文獻，以了解我國各界對於會計師獨立性認知的程度。再就實證的結果，提出建議，以期對會計師獨立性的維持有所助益。中華民國會計師獨立牲財務報表資本市場證券管理委員會企業主管投資機構授信機構會計
3	公寓大廈管理服務人責任之研究 / A study of the apartment building management and maintenance corporations 賴佳琪 Unknown Date (has links) 若將區分所有建築物的問題分為所有關係與管理關係兩大方面，本文係著重於管理關係的討論。公寓大廈管理組織有，(1)管理委員會、(2)區分所有權人會議及(3)規約。管理委員會是指，為執行公寓大廈管理維護工作，由區分所有權人選任住戶若干人為委員所設立的組織(公寓大廈管理條例第3條第9款)；而管理服務人是指，受僱傭或委任，而執行建築物管理維護事務(公寓大廈管理條例第3條第11款)；又基於建築物之所有人的地位，全體的區分所有權人對於建築物的設置維護亦有其基本的責任(民法第191條)。若今因對於管理維護的事務有所疏失，應由誰負損害賠償責任，便值探討。又關於建築物的維護，公寓大廈僅是眾多建築物型態中的一種，但本文的論述範圍僅限於住宅用的公寓大廈或其混合型態，如住商混合或住辦混合之大樓，故諸如商用大樓、行政機關、學校、醫院等建築皆不在論述範圍中。公寓大廈管理服務人管理委員會區分所有權人會議規約建築物管理維護
4	國資委成立對國有企業生產力影響之研究－以中國製造業為例 / The Impact of the Establishment of the State-owned Assets Supervision and Administration Commission of the State Council on Productivity of the State-owned enterprises in China 林珈誼, Lin,Chia I Unknown Date (has links) 本文旨在評估中國國有資產監督管理委員會的成立，是否對中國國有企業的生產力造成影響。我們利用中國國家統計局2001年至2007年「製造業規模以上企業年度調查」的數據，先使用Olley-Pakes三階段模型估計企業的生產力，再運用差異中之差異法，把結果分成使用所有樣本、用傾向分數配對法篩選樣本和分成37個行業別三步驟來檢視中國規模以上的國有製造業，其生產力是否因國資委成立(2003年)而有明顯的變化。本研究結果顯示，除了對石油和天然氣開採業為顯著的負面效果，對化學原料及化學製品製造業為顯著正面效果外，整體而言，國資委成立對國有企業的生產力沒有顯著影響，也因此未能達成有效提升國有企業生產效率的預期目標。生產力國有資產監督管理委員會 Olley-Pakes三階段模型差異中之差異法 Productivity Olley-Pakes 3-step Estimator Difference in Difference
5	金融預警、合併監理與分級管理制度之研究 / A Study on Early Warning System, Unified Financial Supervision, and Classified Regulatory Principle. 鄭璟紘, Cheng, Ching Hung Unknown Date (has links) 本研究分析我國49家本國銀行、55家信用合作社、287家農會信用部及27家漁會信用部等四類金融機構之經營現況，並參照各國金融預警制度運作方式，選取適合的財務比率，運用SAS統計軟體及Z-score、Logistic等模型，分別找出造成各類金融機構經營失敗之顯著相關財務比率，評估各類金融機構之經營效率、失敗機率與模型之正確區別率，以建立預測金融機構失敗機率之預警模型。研究之樣本資料分別為：本國銀行49家、2001年第2季~2003年底共計11季25項財務比率，信用合作社55家、1998年底~2003年底共計21季26項財務比率，農會信用部287家1998年底~2003年底共計21季25項財務比率，漁會信用部27家1998年底~2003年底共計21季25項財務比率。本研究之結論為：一、彙整Z-Score模型對各類金融機構具有顯著性之財務變數，本國銀行有6項、信用合作社有7項、農會信用部有6項，漁會信用部有4項。二、彙整Logistic模型對各類金融機構具有顯著性之財務變數，本國銀行、信用合作社各有6項，農會信用部有5項，漁會信用部有4項。三、金融預警模型中，Logistic模型較Z-Score模型有較高的正確區別率。 / This research analyzes 49 domestic banks, 55 credit cooperative unions, 287 credit department of farmer associations and 27 credit department of fisherman associations above four kind of financial institution´s management situation, and refers the operation ways of various countries financial early warning system, selects suitable financial ratios , utilizes SAS statistics software and Z-score, Logistic models, it identifies the root cause of bankruptcy thus reveals finance of ratio the correlation, appraises management efficiency, the defeat probability each kind of financial institution if the correct difference rate. It appraises each kind of financial institution´s management efficiency, defeats probability and correct difference rate. It establishes early warning model that forecasts financial institutions failure rate. The research model and period: used 49 domestic banks from 2001 in 2nd season to the end of 2003 total 11 seasons and 25 items of finance ratio、55 credit cooperative associations from the end of 1998 to the end of 2003 total 21 seasons and 26 items of finance ratio、287 credit department of farmer associations and 27 credit department of fisherman associations from the end of 1998 to the end of 2003 total 21 seasons which used respectively 25 items of finance ratio. The conclusion of this research are: Firstly, it collects the entire Z-Score model to have significant financial indicator to each kind of financial institution, the domestic banks have 6 items, the credit cooperative associations have 7 items, the credit department of farmer associations have 6 items, and the credit department of fisherman associations have 4 items. Secondly, it collects the entire Logistic model to have significant financial indicator to each kind of financial institution, the domestic banks and the credit cooperative associations have 6 items respectively, the credit department of farmer associations have 5 items, and the credit department of fisherman associations have 4 items. Thirdly, in the financial early warning model, when comparing Z-Score with Logistic model , the latter appears to have a higher correct difference rate. 金融預警合併監理分級管理金融管理金融監理金融危機調整後淨值淨值為負數立即糾正措施行政院金融監督管理委員會農業金融局巴賽爾銀行監督管理委員會問題金融機構基層金融機構本國銀行信用合作社農會信用部漁會信用部功能性金融監理 Early Warning System Unified Financial Supervision Classified Regulatory Principle Financial Management Financial Supervision Banking Crisis Adjusted Equity Negative Net Worth Prompt Corrective Action Agricultural Finance Bureau Basel Committee Troubled Financial Institution Grass-roots Financial Institution Domestic Bank Credit Cooperative Association Farmer Association Credit Department Fisherman Association Credit Department Functional Financial supervison
6	以服務設計發展社區社交平台App 促進鄰里人際互動與溝通之研究 / Service design for a social platform of community strengthens the interaction and communication between people and neighborhoods 李安婷, Lee, An Ting Unknown Date (has links) 自古鄰里相親敦親睦鄰，然而近年生活習慣與居住型態轉變，集合式公寓社區成為都市人們主要的住宅型態，人們與鄰里之間的互動日漸減少，以致於鄰里關係疏離。基此，本研究主旨在探討透過服務設計方法，改善都市集合式社區的住戶與鄰里之間的人際互動與溝通。本研究以服務體驗工程方法論為研究方法，分三個階段進行研究。第一階段「服務體驗需求洞察研究」階段，透過深度訪談與參與觀察，挖掘社區住戶與鄰里主要有兩個接觸情境，即兩個不同的研究方向: (1)一為主動型住戶與鄰里往來而形成社區團購；(2)二為管委會與住戶的溝通與服務。比較兩個方向對社區的影響性後，擇第二個方向為本研究的研究方向。首先，採用人物誌分析出流程中三方使用者，包含住戶、管委會與總幹事，再以顧客旅程地圖發現三方溝通流程「管委會與住戶之間的溝通」及「住戶參與管委會的經驗」影響社區鄰里的互動關係，在流程的三部分中共發現16個問題與需求。接著，第二階段進行「服務設計」，以普及至使用者中壯年齡層的智慧型手機為服務載具，設計社區社交平台「比鄰Belink App」，提供四項功能：「社區公告」、「提問求助」、「知識交流」與「委員會議」，改善住戶擔任委員參與管委會或是與管委會接觸的體驗。最後，第三階段「服務原型測試與評估」，邀請三方使用者以放聲思考法依照指定的情境使用「比鄰Belink App」，並填寫整體使用評估量表，再根據測試結果與意見回饋提出第二版設計，修改操作模式、介面按鈕的位置、顏色與形狀等等。總結，研究成果為：（1）發現住戶與管委會在溝通流程三階段的16個問題與痛點；（2）了解中壯年齡層住戶的智慧型手機使用經驗；（3）提出符合使用需求的「比鄰Belink App」四大功能設計；（4）完成App使用性測試與可行性評估，使用者滿意提供的功能，三方使用者可更即時、公開與正向地進行溝通；但易用性方面雖具備可記憶性但易學性低，需修改設計。研究成果可作為日後相關研究參考。互動設計服務設計服務體驗工程方法論社區公寓大廈管理委員會區分所有權人會議鄰里關係使用性測試顧客體驗旅程地圖 Interaction design Service design Service Experience Engineering Community Condominium Board Owners’ meeting Neighborhood relationships Usability Test Customer Journey Map
7	論金融統合監理之架構 / Study on Consolidation of Financial Regulatory Structure 林蕙玲, Lin, Hui-Ling Unknown Date (has links) 近年來，國內金融問題層出不窮，陸續發生多起的金融弊案，皆有引發金融危機之可能。因此如何強化金融監理效能，建立金融市場之安定與秩序，實為金融革新的重要議題。世界上多數國家的金融監理架構有單一監理機關與多數監理機關，甚至折衷於二者之方式。我國目前金融市場中因金融商品之區隔性降低、金融購併與金融集團之出現、效率監理原則、及因應WTO的加入考量，究竟如何調整金融監理架構以強化金融監理效能，實為當務之急。因此，政府希冀成立金融監督管理委員會，以有效整合金融發展政策及監理事權，全面加速金融現代化工程，因應未來國際金融競爭趨勢。而本文，以「論金融統合監理之架構」為題，試圖先對我國現行金融監理架構做一剖析；其次針對單一監理架構—以英國金融服務管理局（Financial Service Authority）、澳洲金融監理總署（Australian Prudential Regulation Authority）、韓國金融監理局（Financial Service Supervision）為介紹；在其次亦就多數監理架構為論述—以美國的金融監理架構為題；繼而對於我國未來金融監理架構—以現行的行政院金融監督管理委員會組織法草案為介紹；最後做一評析與建議。 / In the last decade, Taiwan has experienced several financial institutions scandals and a local financial crisis has almost emerged. Under such a circumstance, it is essential for the Government to undertake regulatory reform in order to enhance the regulatory efficiency and reinstate the social confidence toward the financial markets. To cope with the entrance into WTO, the trend of financial liberalization, the emergence of financial conglomerates, it seems crucial for Taiwan to reconstruct the regulatory framework to promote the regulatory effectiveness and efficiency. Under such a scenario, the Government intends to establish a new regulatory agency, i.e. the Financial Regulatory Committee, to regulate financial institutions in a consolidated approach. The main theme of this paper focuses on the issue of the consolidation in financial regulatory structure. In the first place, the current financial regulatory mechanism in Taiwan is addressed and the potential inefficiency is identified. Secondly, some models of the single-regulator approach are examined, including the Financial Services Authority of UK, the Australian Prudential Regulatory Authority and the Financial Services Supervision of South Korea. On the other hand, the US model, the most significant one in the multiple-regulator approach, is also envisaged in the third place. Fourthly, the draft of Financial Regulatory Committee Bill of Taiwan is examined and the potential failures therein are explored. As possible contribution to the financial regulatory reform in Taiwan, some conclusive remarks and suggestions are submitted in the final place. 金融監理英國金融服務管理局澳洲金融監理總署韓國金融監理局監理套利 Financial Regulation Financial Services Authority Financial Services Supervision Financial Regulatory Committee Bill Regulatory Arbitrage Consolidation

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