本研究旨在探討新北市特色小學之經營效率，本研究使用資料包絡分析法對於新北市47 所特色小學的經營效率進行分析，投入指標與產出指標係來自文獻探討及專家審題後取得。投入指標包括師生比、職生比、用人經費與資本門經費四項投入項；在產出指標的選取上，本研究選用遊學人次、參訪人次、特色學校課程與活動時數與媒體報導次數四項產出項。本研究期望描繪出最真實的新北市特色小學經營成果現況，並了解新北市特色小學在各投入指標與產出指標之績效變化。此外，本研究運用Mann-Whitney 檢定，探討新北市特色小學依背景變項分類為偏遠小學及一般小學後的經營差異。 本研究之五項重要實證結果如下： 一、新北市特色小學中有17所總技術效率屬相對有效率 在99學年度新北市特色小學資料中，在研究樣本的47所小學中，共有17所學校在效率值上達到相對有效率境界。 二、新北市特色小學總體經營無效率同時受規模因素、技術因素影響 以資料包絡分析法所定義的兩大效率來源論之，新北市特色小學總體經營無效率，同時受於「規模因素」與「技術因素」影響。 三、職生比為影響經營績效的關鍵因子 在投入變項中，「職生比」的敏感度最高，為影響經營效率之關鍵因子。 四、特色學校對於每一個產出項都應重視 在產出變項中，「媒體報導次數」的敏感度最高，為影響經營效率之關鍵因子，但其他三項產出指標對於效率值影響也很大。 五、一般學校與偏遠學校經營表現無明顯差異 在99學年度新北市特色小學經營效率分析中，可發現一般學校與偏遠學校在經營表現尚無明顯差異之處。 最後依上述研究結論，提出具體建議，以作為新北市特色小學、新北市教育局及教育行政機關參考運用。 / The purpose of this study is to explore the operational efficiency of featured elementary schools in New Taipei City. Data envelopment analysis (DEA) was conducted to analyze the operational efficiency of 47 featured elementary schools in New Taipei City. The input indicators and output indicators were obtained from literature review and expert review. The four input indicators were teacher-student ratio, staff-student ratio, human resources budget, and capital budget; the four output indicators were study tour person/times, visitor person/times, specialty school courses and activity hours, and media report instances. The findings can be used to accurately depict the operational conditions of featured elementary schools in New Taipei City, and understand the performance changes in input indicators and output indicators of these schools. In addition, Mann-Whitney test was conducted to examine operational differences of featured elementary schools in New Taipei City, as classified according to background variables into remote elementary schools and general elementary schools. The five important empirical results are described as follows: 1. The total technical efficiency of 17 featured elementary schools in New Taipei City is relative efficiency. The data on featured elementary schools in New Taipei City for 2010 academic year, suggest that among the 47 elementary schools in the research sample, 17 schools reached relative efficiency. 2. The overall operational inefficiency rate of featured elementary schools in New Taipei City is simultaneously affected by size factors and technical factors. According to the two main sources of efficiency as defined by DEA, the overall operational inefficiency rate of featured elementary schools in New Taipei City are simultaneously affected by “size factors” and “technical factors.” 3. Staff-student ratio is a key factor that influences operational performance. Among input variables, “staff-student ratio” has the highest sensitivity, and is the key factor that influences operational efficiency. 4. Specialty schools should emphasize each output indicator. Among output variables, “media report instances” has the highest sensitivity, and is the key factor that influences operational efficiency, but the other three output indicators also have major influence on the efficiency value. 5. There are no significant differences between the operational performance of general schools and remote schools. The analysis of operational efficiency of featured elementary schools in New Taipei City for 2010 academic year found that, it is possible to find that there are no significant differences between general schools and remote schools in terms of operational performance. Finally, suggestions are proposed based on the above research conclusions, to serve as a reference for featured elementary schools in New Taipei City, Bureau of Education in New Taipei City, as well as educational administrative authorities.

海峽兩岸關係從敵對僵局到近年來炙熱化的開放互動，其中負責兩岸鈔券印製重責大任又同根同源的台灣中央印製廠與中國上海印鈔有限公司、北京印鈔有限公司，卻自1949年徐蚌會戰後隔岸相望迄今。除晚近能在少數國際鈔券會議或展覽中碰面外，雙方鮮少互動，目前仍同。尤其在中斷了62年的漫長歲月中，兩岸印鈔事業在長期分治後，各自的組織發展與經營模式演變有何異同，國內相關研究相當稀少，此乃為本研究的動機與目的。 本研究運用文獻分析法及深度訪談法，藉由兩岸印鈔企業文獻資料的文獻加以比較，其中歷史文獻為相當重要的連結。並透過訪談兩岸相多位關人士及對鈔券有深度研究的學者，佐以相關理論進行研究分析。 經由文獻與訪談分析後，本研究發現兩岸印鈔事業在企業組織、經營模式、企業文化等方面大多不同。透過本研究，可對中國大陸印鈔企業有更多的瞭解，並藉此能更深一層的瞭解中國大陸印鈔事業的運作情形，俾能為兩岸印鈔廠經營提供建議。 / In recent years, the cross-strait relationship between Taiwan (ROC) and China (PROC) has evolved from political hostility and stalemate into intense economic interactions. However, as the legal tender producers of both sides, Taiwan’s Central Engraving and Printing Plant (CEPP) and China Banknote Printing and Minting Corporation (CBPM) are identically rooted while have been isolated from each other since the communist victory in 1949 in the Chinese Civil War. Except a few brief contacts during the international conferences or exhibitions, these two organizations barely have any interactions. To date, there is little study on the comparison between CEPP and CBPM with the focus on their organizational developments and business models, and thus motivates this research project. In this research, literature Analysis and In-depth Interview were used. We reviewed documents regarding CEPP and CBPM, especially by addressing the critical events and commonality between their historical documents. In addition, we interviewed the officials of CBPM who were invited to visit Taiwan and scholars who have profound knowledge in printing banknotes, security documents and government documents. Based on the documents and interviews, we analyze the organizational development and business models of CEPP and CBPM respectively with related theories. Through the analysis of the literature and interviews, this study found that the two sides of banknote printing career in business organization, business model, corporate culture, are mostly different. Through this research, we expect to have better understanding about CBPM and will be able to explain the rationale of its business model and the causality of its rapid organizational development. Consequently, this in-depth understanding should be helpful in providing CEPP with valuable references and suggestions.

根據教育部幼兒教育統計資料，可以知道國內幼兒園之學生人數與幼兒園之學校數量是出現反向的關係，這也反映了國內除了少子化的現象外，更顯現幼兒園的學校數量有過剩的情況，如此供過於求的失衡現況，將影響國內幼兒園經營的環境。因此，政府提出了幼托整合政策，其主要目的在於夫妻養育孩子費用增加而造成少子化的問題，以及雙薪家庭居多影響到小孩托育問題等影響因素，幼稚園和托兒所的雙重制度，可能不符合當今社會的需求。 　　有鑑於此，本研究欲透過創新經營策略的導入，對幼兒園經營的影響進行探討，故藉由量化及質化問卷調查蒐整資料，且輔以檢定、交叉分析、歸納分析、文獻探討、個案分析等方法，據以瞭解在幼托整合政策實施後，幼兒園導入創新經營策略所後之實質效益。研究結果發現整合資源的重要性最高、學校屬性不同影響幼兒園的選擇管道、私立幼兒園較著重創新經營之策略。此外，從專家訪談中，可以體會幼托整合政策的實施，若幼兒園可以導入創新經策略係可以提高幼兒園的運作與服務品質。

2008年發生全球性的金融風暴，造成經濟不景氣、消費力下降，企業紛紛減緩投資、擴廠計畫。本個案建築師事務所受此影響，業務量大量減少外，又面臨競爭對手削價競爭，致使每人平均產值逐年下滑。因此，本研究將針對本個案建築師事務所，重新檢視其策略方向，進行詳細的策略規劃，並擬定行動方案，以期能提升事務所的業績表現。 本研究首先將建築師事務所的執業體制及產業環境做完整的檢視及分析，並蒐集新的業務機會。接著應用司徒達賢（2005）的「策略矩陣分析法」，對於本個案建築師事務所進行分析，找出過去事務所成功之前提條件，研究其變化，並進行策略的調整。最後依據Kotler & Bloom（1984）的「專業性服務行銷策略」，做行銷策略的擬定。 經過策略分析發現，本個案事務所過去業務來源主要倚重在高科技廠房大型專案，但經濟不景氣及激烈競爭下，事務所必須拓展其他建築市場，或承接一些小型專案，以有效運用閒置人力，並須進行組織調整，以增進人力調度的彈性及工作效率、降低成本。 根據策略分析結果，本個案事務所擬定以下行動方案：（1）強化其業務能力，透過網站、社交圈及關鍵字等方法，積極尋找潛在客戶。（2）調整其組織架構，清楚劃分權責，讓員工可同時加入多個專案團隊，藉此培養員工專案管理能力，人力也可做更有效率的運用。（3）設計暑期菁英計畫，擴大招募管道，並引進新的績效考核制度，以期望從計畫中招募優秀人才，並運用考核制度協助員工成長，提升整體員工素質及能力。最終希望能透過以上行動，提升事務所的業績表現。

近年來，智慧財產議題在西方國家受到極大的重視，然而現在亞洲國家，如日本、韓國以及台灣也開始關注智慧財產權。智慧財產權對於創作人或發明人而言，能夠給予他們一段時間的壟斷或保護，使其取得一定的報酬；對於企業而言，智慧財產權訴訟能夠讓企業擁有持續性的競爭優勢，並保障其在某個市場區段的獲利。因此，小至個人、大至企業、國家，都會因為智慧財產權制度的發達而受益。 除此之外，智慧財產也開始以交易標之姿展現其價值，企業或是獨立專利權人授權其專利或是各項智慧財產以獲取利潤。即使智慧財產之交易日益興盛，但公開透明的交易市場卻遲遲未出現。顯然在智慧財產之商業環境的建構上我們依舊有所闕漏。為了活化無形資產之交易市場，我們必須要發展出一套關於授權策略之理論，才能更有效率地管理各式無形資產。 然而，在多數的文獻當中都將授權行為視為法律議題，而非商業考量。但事實上契約雖然是以法律形式存在，但背後之動機卻是出於企業之商業考量。若單純就法律觀點來探討此議題，恐會造成對於企業授權策略之研究之不足，因此本研究將從管理的觀點出發探討授權策略並釐清其與企業經營模式間之關係。 植基於此，本研究選擇了IC產業中11家績效良好的矽智財供應商作為研究標的，在該領域中授權交易已經行之有年且市場建構完備。並透過訪談相關實務界人士以及蒐集研究標的公司之年報、報章雜誌以及網站資訊等次級資料進行分析，得出目前矽智財供應商主要的經營模式共可分為四類，並逐一解析各種經營模式有何異同。除此之外，更擷取出授權策略之組成亦可分為四個元素，以及分析企業之經營考量如何影響到在各項元素上選擇。 / In decades, intellectual property has got a lot of attention in the Western world. Now Asian countries such as Japan, Korea and Taiwan start to pay attention to this issue. Intellectual property rights grant patentee the exclusive rights for a period to perform his innovations, which can reward himself. For enterprises, intellectual property litigation has become a tool to sustain competitive advantages, and protect the profitability. In this case, the whole society will gain benefit from the intellectual property. In addition, intellectual property has proved itself as an exchange object , firms or individual patentees licensed their patents or other intellectual property to get revenue. Although the transactions has been carries out more and more frequently, the open , transparent exchange market of intangible asset is still not rising. Obviously , we still have to make much effort on improving business environment. In order to active the intangible property market, we must develop the theory of licensing strategy to manage the intangible assets orderly. However, in most of literature, license has been considered as a legal issue, instead of a business one. Contract itself is legal terms, but in fact, licensing strategy origin from firm’s business consideration. So we need to research this issue form managerial perspective to gain more understanding about licensing strategy. On the basis, this study will discuss the issue from managerial perspective, and clarify the between patent licensing strategy and business model. This study selects 11 leading SIP providers as research object, which had built a well-developed licensing market. By interviewing practisers and collecting, analyzing targeted firm’s annual reports, newspapers, website information etc. , the consequence reveals that the business model of SIP providers can be divided into four categories, and figure out the difference between the four ones. In addition, this study extracts four elements that comprise licensing strategy, analyzing how business model affects licensing strategy.

本研究旨在探究國民中學教師所知覺的校長知識領導、學校組織學習與學校創新經營效能之關係，根據研究結果提出建議，以做為教育行政機關、國民中學校長，以及未來相關研究之參考。 本研究以桃竹苗四縣市國民中學之教師為對象，採問卷調查法，以「國民中學校長知識領導、組織學習與學校創新經營效能問卷」進行抽樣調查，抽取 450 位教師為樣本，回收 398 份，回收率為 88.4%，以描述統計、t 考驗、單因子變異數分析、積差相關分析、多元逐步迴歸等統計方法加以分析。獲得以下結論： ㄧ、桃竹苗四縣市國民中學整體校長知識領導現況屬良好程度，各層面以 「充實專業領導知能」最好，以「激勵學校成員學習」最差。 二、教師任教年資及教師最高學歷之變項之對於校長知識領導的知覺具有 顯著差異；教師性別、教師職別等變項無顯著差異。 三、不同學校地區、學校規模、學校歷史、校長年齡、校長在該校服務年 資、擔任校長總年資及校長學歷等學校背景變項之教師對於校長知識 領導的知覺具有顯著差異；不同校長性別變項無顯著差異。 四、桃竹苗四縣市國民中學整體組織學習現況屬良好程度，各層面以「資 訊運用」最好，以「團隊學習」最差。 五、不同教師最高學歷背景變項之教師對於學校組織學習的知覺具有顯著 差異；不同教師性別、教師職別變項無顯著差異。 六、不同學校規模、學校歷史、校長性別、校長年齡及校長學歷背景變項 對於組織學習的知覺無顯著差異；校長在該校服務年資、擔任校長總 年資等背景變項有顯著差異。 七、桃竹苗四縣市國民中學整體學校創新經營效能現況屬良好程度，各層 面以「學生表現創新效能」最好，以「行政服務創新效能」層面程度 最後。 八、不同教師任教年資、教師最高學歷變項之教師對於學校創新經營效能 的知覺具有顯著差異；不同教師性別、教師職別等變項無顯著差異。 九、不同學校地區、學校規模、校長性別、校長年齡、校長在該校服務年 資、擔任校長總年資，以及校長最高學歷等背景變項有顯著差異；不 同學校歷史背景變項之教師對於學校創新經營效能的知覺無顯著差異。 十、校長知識領導與學校創新經營效能之間具有正相關；組織學習與學校 創新經營效能之間具有正相關。 十ㄧ、校長知識領導各層面以「激勵學校成員學習」、「建立合作信任關 係」、「展現知識創新行動」對學校創新經營效能具有預測力，總解釋 變異量為 34.6%。 十二、組織學習「系統思考」、「團隊學習」、「資訊運用」及「溝通交流」 四層面對整體學校創新經營效能均具有預測力，總解釋變異量為 77.7%。 十三、校長知識領導與組織學習對學校創新經營效能之聯合預測， 共有「系統思考」、「團隊學習」、「資訊運用」、「溝通交流」、「激勵 學校成員學習」及「建立合作信任關係」六個層面對整體學校創新 經營效能具有預測力，總解釋變異量為79.5%。 最後，根據研究結果提出下列幾點建議： ㄧ、對教育行政機關的建議 (一)規劃知識領導相關課程及訓練，加強校長知識領導能力。 (二)領導知識領導特質之校長。 (三)實質鼓勵教師兼任行政工作。 (四)辦理降低班級學生人數政策，有效紓解都會區學校壓力。 (五)提供校長更多進修與研習機會，持續增進校長領導知能 二、對國中校長的建議 (ㄧ)建立組織學習的觀念及推動共識。 (二)營造良好的學習型學校環境。 (三)激勵新進、年輕、新血輪加入行政行列：培養學習型領導人才，建立新 的領導力。 (四)發展學校特色。 三、進一步研究建議 (ㄧ)研究對象可納入不同層級。 (二)納入其他研究變項。 (三)在研究內容方面。 / The main objective of this study is to investigate the relationship among principals’ knowledge leadership, teachers’ organizational learning, and school innovative management effectiveness which teachers perceive, and to propose suggestions based on the results, for the reference of educational administration authorities, junior high school principals, and relevant future studies. In this study, faculty of junior high schools in Taoyuan,、Hsinchu and Miaoli Area is picked as subjects and questionnaire survey is adopted. The researcher formulates “junior high school principals’ knowledge leadership, teachers’ organizational learning, and school innovative management effectiveness questionnaire,” and randomly selects 450 teachers as samples. In a rate of 88.4%, 398 replies are returned and then analyzed in methods of descriptive statistics, t-test, one-way ANOVA, product-moment correlation analysis and stepwise multiple regression. The following conclusions are obtained: 1.The present situation of principals’ change leadership is up to fine level. Among all the aspects, “enriching the professional competency” ranks to top,while”encouraging school members for learning” ranks otherwise. 2.Teachers ‘ age and higher degree perceive principals’ knowledge leadership significantly differently; while teachers of other variables such as gender, age, and service seniority show no significant difference. 3.Different school district ,、school size 、school history 、principal’ age local seniority, total seniority and education background perceive principals’ knowledge leadership significantly differently; while teachers of other variables such as gender shows no significant difference. 4.The present situation of teachers’ organizational learning is up to fine level. Among all the aspects, “information usage” ranks to the top, while “team learning” ranks otherwise. 5.Teachers of different demographic variables such as education level perceive teachers’ organizational learning significantly differently; while the variable of gender and duties shows no significant difference. 6.Teachers of different demographic variables such as school size and principals’ education level perceive teachers’ organizational commitment significantly differently; while some other variables such as school history; principals’ gender, age, local seniority, and total seniority show no significant difference. 7.The present situation of school innovative management effectiveness is up to fine level. Among all the aspects, “innovative effectiveness of pupil performance” ranks to the top, while “innovative effectiveness of administrative service” ranks otherwise. 8.Teachers different seniority and the highest degree perceive school innovative management effectiveness significantly differently; while teachers of other variables such as gender, duties show no significant difference. 9.Teachers of some demographic variables such as school district 、school size 、 principals’ gender、 age、 local seniority, total seniority and the highest degree perceive school innovative management effectiveness significantly differently; while some other variables such as school size; principals’ gender, local seniority, total seniority, and education level show no significant difference. 10.Principals’ knowledge leadership is positively related to school innovative management effectiveness; teachers’ organizational learning is also positively related to school innovative management effectiveness. 11.Principals’ knowledge leadership is most predictable for “to encourage school members learning” and “to establish the relation of trust cooperation” among all the aspects of principals’ knowledge leadership, accounting for 34.6% of total variance. 12.Teachers’ organizational learning is predictable for each aspect, including “system thinking,” “team learning,” “information usage,”and ‘communtion” accounting for 77.7% of total variance. 13.When combining principals’ knowledge leadership and teachers’ organizational learning, school innovative management effectiveness is predictable for six aspects, including “system thinking,” “team learning,” ““information usage ‘communtion” “to encourage school members learning” and “to establish the relation of trust cooperation”” accounting for 79.5% of total variance. Finally, based on the results, the following suggestions are proposed: 1.Suggestions for educational administration authorities (1)Arrange related courses and trainings of knowledge leadership to improve principals’ ability of knowledge leadership (2)Lead the principals of knowledge leadership (3)Encourage teachers to serve as administratine duties (4)Reduce the number of classes students and solve the metropolitan area Academic pressure (5)Provide Principals more education and learning opportunities 2. Suggestions for principals in junior high schools （1）To establish the concept of organizational learning and the promotion of consensus （2）To create a good learning school environment （3）Stimulate new, young, new blood to join the executive ranks: the culture of learning leadership talent, and create a new Leadership （4）Development of school characteristics 3.Suggestions for further studies （1）Included different levels （2）Increase the other variables （3）To strengthen research content

極端之租稅規避活動可能導致較高之受查、受罰與聲譽風險。又由一企業之經營策略，可觀察該企業決定如何於選定市場中競爭，且部分上展現了該企業承擔風險與不確定性之意願。因此企業願意承受之風險越高，可能亦較願意從事較激進之租稅規避活動。亦即研究一企業之策略決策，就某種程度而言應可反映企業之租稅規避程度。此外，企業之治理單位，例如：董事會，於企業策略選擇扮演重要角色，因此，分析組織之公司治理特性亦應有助於解釋其租稅規避程度之高低。 針對2001至2011年台灣上市櫃公司實證結果，本研究得到以下結論：(1) 相對於採攻擊者策略之企業，採防禦者策略之企業之有效稅率偏高，表示其從事較低程度之租稅規避活動。(2) 組織之帳面有效稅率顯著受到董監席次控制比例、董監持股比率及經理人持股等三項本研究所採董事會特性為主之公司治理變數所影響。 / A firm’s choice of business-level strategy are likely to determine the level of tax avoidance because the firm strategies are, in part, based on a firm’s willingness to deal with risk and uncertainty. In addition, a firm’s board of directors is influential toward a firm’s major business strategies. Since a firm’s strategies are based on its intent to deal with risks, the choice made by the firm may be able to represent its governance unit’s willingness to bear risks. Therefore, this paper examines to what extent a Taiwanese firm’s business-level strategy and corporate governance characteristics affect its level of tax avoidance. This paper finds that defender firms tend to engage in less tax avoidance than prospector firms, as demonstrated by higher book effective tax rates. This paper also finds that firms with higher voting power hold by the ultimate controlling owner within the board of directors and supervisors tend to have higher book effective tax rates, which suggests lower level of tax avoidance activities. On the contrast, those firms with directors, supervisors, and managers holding more share interests tend to have a lower book effective tax rate, which indicates the firm engages in more tax avoidance activities.

廠商對外直接投資，按照經營方式類別可略區分為「採OEM或ODM代工模式」、製造及銷售，以及其他等模式，但文獻對於影響海外直接投資事業採取經營方式之決定因素較少有文獻予以討論，更遑論再細部分析在採OEM或ODM代工經營模式中，會影響廠商決定要採OEM，亦或ODM經營方式之差異研究分析。本研究利用經濟部統計處於2007年所實施之《製造業對外投資實況調查報告》問卷資料，分別由地主國特性、產業特性、廠商特性及營運特性等構面進行探討，並運用兩階段實證分析影響海內外投資事業經營方式之決定因素。由於本研究所設定的被解釋變數分別為第一階段之「採OEM或ODM之經營方式」與「其他經營方式」，以及第二階段之「採ODM之經營方式」與「僅採OEM之經營方式」之各兩種狀況，因此本研究將利用Probit Model予以進行實證分析，並根據其實證結果作出結論進而提出建議。

我國濕地經營管理現況在政策面、法制面及執行面上，無法建立濕地經營管理無縫的網，在我國濕地經營管理之相關計畫中，相當注重不同利害關係人之參與，又「濕地」係涉及生物習性及牽動人為活動之動態過程，因此，濕地經營管理之協力夥伴關係為何及其良窳相當重要。此外，近年來，人民環保意識抬頭，對於濕地議題之重視性及積極度水漲船高，進而促使政府與地方相關利害團體尋求協力並建立協力夥伴關係，而政府對於有關濕地經營管理之協力夥伴關係所為之影響相關文獻檢閱甚少，故有其探究價值。 本文欲探討「高美濕地」之經營管理，高美濕地於2004年已確立其「台中縣高美野生動物重要棲息環境」及「台中縣高美野生動物保護區」之法定地位，然而，在徒法不足以自行下，高美濕地之經營管理狀況層出不窮，因此，政府與地方相關利害團體，不僅在態度及行為上皆日漸積極，並且形成協力夥伴關係。職是之故，本研究透過蒐集相關文獻、文件及訪談資料，從協力夥伴關係之觀點釐清高美濕地經營管理中，多重利害關係人之協力夥伴關係及檢視是否達成維繫良好協力夥伴關係之條件，並且探究政府對於協力夥伴關係所為之影響。 研究結果發現，高美濕地經營管理之協力夥伴關係有其特殊性，一方面，協力夥伴關係存在中介團體及專家學者之參與呈現外圍性，另一方面，協力夥伴關係之組成上，參與廣度問題致使地方上相關非營利組織在協力關係中產生疏離；再者，維繫高美濕地經營管理協力夥伴關係良好運作條件之檢視，發現高美濕地經營管理之良好運作基本條件存在文獻未提及之「代表性」，其次，良好運作之外在條件並非全部適用於高美濕地經營管理之協力夥伴關係中，此外，良好運作條件之基本前提、外在條件及內在條件三者在高美濕地之運用上產生連動性；最後，政府對於高美濕地經營管理協力夥伴關係之影響上，第一線政府行動者占有相當重要之地位，而且，政府之角色上，政府行動者之影響力遠遠大於政府制度。 / On policy-making、law-making and reinforcement, our wetlands have faced many difficulties in wetland management. The participants of stakeholder emphasis on biology and human-behavior involvement are related to wetland management policies. Therefore, the partnership of wetland is extremely important. Besides, the environmental issues have taken a serious place within people in recent years, which have improved the firm partnership between government and local stakeholder. Since there are lacks of related reviews on researches, it still valued. This research is about management of Gaomei wetland, which has legislatively established “the Taichung county Gaomei wild animals’ essential habitat” and “the Taichung county game park”. However, insufficient of law-enforcement, the obstacles of Gaomei wetland management have became a hot potato. Therefore, the government and the local stakeholder have turned into actively on attitude and behavior, and have formed a firm partnership. Through the collected related reviews、documents, and the interview data , the research clarify the point of Gaomei wetland management on whether the multi-stakeholders’ partnership would view and maintain the well-running condition, and to investigate what would government impact on the partnership. The result indicates that the partnership has feature on Gaomei wetland: On one hand, the partnership which within intermediated group and participant of experts is less-core. On the other hand, the composition of partnership has generated the isolation between the local non-profit organizations. Furthermore, on the view of maintaining Gaomei wetland management , which to keep the well-operation condition, to discover the basic review without representative on well wetland management. And the outside well-operation conditions are not all suitable for the partnership on Gaomei wetland management; in addition, the fundamental premise 、outside and interior of well-operation have generated the relation on Gaomei wetland operation. In conclusion, the government has played the essential role on maintaining the management of wetland and the role of government has greater than institution.

本研究以在民國96~98年間辦理私募引進策略性投資人之公司為樣本，檢視宣告日前後異常報酬之走勢，並探討私募後研發投資及會計績效是否顯著增加。 本研究以事件研究法測試企業利用私募方式引進策略性投資人，發現宣告日前後之異常報酬率確實有顯著增加，表示投資人看好私募公司未來的發展，但在利用Healy, Palepu and Rubak (1992)模型檢驗現金流量報酬率、EPS、營業利潤率、資產報酬率與股東權益報酬率及Tobin’s Q等不同的經營績效指標，比較公司私募前後經營績效時，卻發現私募後兩年內，公司之績效並未如市場之預期顯著地提升。但私募後公司在研發費用確實有顯著的提升，代表公司在投資方面有顯著的成長，或許這類私募公司需要更長的時間，會計績效才有可能會顯著的提升。 / This study investigates two issues, the abnormal return and the R&D investment and accounting performance before/after the announcement of the strategic private placement. We found that investors gain abnormal return before/after the announcement of the strategic placement. It indicates that the information leakage before the announcement is severe and, as investors expected, they gain high abnormal return even after the strategic placement. However, based on Healy, Palepu and Rubak (1992) model, we found that the accounting performances after strategic placements are not as investors expected when they are measured in terms of cash flow returns on investments, EPS, gross profit, ROA, ROI and Tobin’s Q. On the other hand, the companies do invest more R&D input after strategic private placement. Observing these two facts together, we may conclude that the strategic private placement makes firms input more R&D expenditure but couldn’t gain significant accounting performance within 2 years.