本研究旨在探討台灣上市、上櫃及公開發行及其他類型公司在不同治理單位架構下，內部稽核單位的角色是否會有所差異。本研究深入分析前項差異，藉以瞭解我國公司內部稽核之功能及其影響因素。本研究發現： 1.內部稽核協助「內部控制」、「風險管理」及「公司治理」之功能並未因公司治理單位架構的改變而有顯著差異。內部稽核功能已受到企業一定程度之重視，即使公司治理架構正處於轉型過程，內部稽核單位仍可發揮其功能。 2.設置審計委員會之公司提供較多預算及人力，有助於年度稽核計畫與業務的執行，顯示公司治理單位架構的改變，會影響稽核預算及人力配置。 3.公司設置審計委員會，有助於提升「內稽單位給予的建議更容易被採納」、「內稽單位與治理單位互動增加」、「內稽主管更多機會參與策略制定」、「內稽單位查核工作之執行更為順利」、「內稽單位獨立性增加」、「內部稽核預算增加」及「內稽單位更能協助企業進行風險管理」等七項內部稽核功能。 / This purpose of this research is to investigate the effect of a public company’s corporate governance structure on its internal audit activity’s role in Taiwan. This research analyzes the above effect to understand the functions of public companies’ internal audit activities and the factors affecting these functions. The main results of this study are as follows. 1.The internal audit’s functions of assuring "internal control", "risk management" and "corporate governance" do not show significant differences with changes in corporate governance structure. The internal audit functions are well recognized. Even if the corporate governance structure in Taiwan is in a transformation process, the internal audit activity can still fulfill its functions. 2.The company with an audit committee provides more budget and manpower to facilitate the performance of annual audit plan and related activities. That is, the changes in corporate governance structure do have an effect on the internal audit activity’s budget and staffing. 3.For the companies with audit committees, they have the following characteristics, i.e., ”internal audit activity’s recommendations are more likely to be accepted”, ”increased interaction between the internal audit activity and corporate governance members”, ”the chief internal auditor has more opportunities to participate in strategy formation”, ”the internal audit activity perform their works more smoothly”, ”higher independence for the internal audit activity”, ”higher budget for the internal audit activity”, and ”the internal audit activity can further assist the company in managing risks”.

本文將探討當一販售耐久財的獨佔廠商面臨到商品產量限制以及市場上存在著個人需求不確定性時的最適訂價模式。此外本文也透過分析不同時期消費者所面臨的每期使用價格變化來說明當消費者存在個人需求不確定性時，廠商於兩期使用價格的設定會出現異於Coasian耐久財模型的兩期使用價格設定。當商品效用在第二期出現壞結果時低於一定標準時，廠商兩期使用價格訂價模式將出現第一期使用價格下降而第二期使用價格反而上升的現象，甚至可能出現第二期使用價格高於第一期使用價格的現象。而這與Coasian耐久財模型所呈現的兩期使用價格訂價模式是大不相同。 我們發現當廠商採取非價格承諾的訂價策略且廠商產能處於一定的數值時，廠商採取讓消費者面臨限量風險的訂價策略可獲得較Coasian耐久財模型更高的利潤。由此可見產能限制將可使廠商在採取非價格承諾的訂價策略下仍能透過讓消費者面臨限量的風險來保有獨佔力並且賺取較高利潤。 / This paper will investigate the best pricing strategy for durable goods monopolist with capacity constraint and individual demand uncertainty. We also introduce the concept of “per-period usage price” and illustrate the difference between traditional Coasian durable goods pricing strategy and ours. When the product utility turns out to be a bad outcome and its value is lower than the certain standard, first period’s per-period usage price will decrease while second period’s per-period usage price will increase simultaneously. This consequence is totally different from Coasian durable goods model. When monopolist use non-commitment pricing strategy and face capacity constraint, monopolist will set the price for exerting the risk of rationing to consumers which will help monopolist gain higher profit than Coasian durable goods model. This shows that capacity constraint will help monopolist keep monopoly power and gain higher profit.

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為了呼應將人際層面融入寫作教學的趨勢，本論文將透過分析人稱代名詞（一種明顯的人際關係標記)在議論文中的使用功能來探討不同程度的台灣大學生如何使用人稱代名詞建構作者與讀者之間的關係。本研究的第一部份著重在七十六篇文章的文本分析。首先，這些文章按照評分結果將其分成高、中、低三組，然後分析人稱代名詞最常出現的搭配語言形式，並歸納出不同人稱代名詞的篇章功能。第二部份則是分析學生問卷及訪談學生，藉以作進一步的闡述。問卷的目的在找出學生對議論文寫作的看法，而訪談學生則是想找出使用不同人稱代名詞的原因。本研究發現不同程度的三組學生在人稱代名詞的整體使用數量、種類、及頻率分配上都有不同，程度高的一組明顯少於中間程度及較低組。同時，結果也顯示這些學生會搭配不同的語言形式（例如動詞、助動詞、加強標記等）來行使不同的篇章功能，而且不同程度的學生在功能運用上也會有所差異。整體而言，低組同學呈現較多的自我投射，中間組同學比較注重與讀者和其他外人的關係，而高組同學在呈現觀點時較為客觀。在選擇人稱代名詞時，學生會從自己本身、讀者、文章寫作等三方面的相互關係作出考量，決定採取主觀或客觀的觀點、表達權威或謙卑的態度、顯示親近或疏離的關係、使用直接或間接的策略。大致上來說，這些學生使用較多的人性訴求來凝聚跟讀者之間的關係，同時也強化自己論點的力道。這樣的策略充分反映出台灣文化中的人道主義和集體主義。本研究發現學生在議論文寫作中會以功能和人際關係為導向來選擇和使用人稱代名詞。 / In response to the call for the incorporation of interpersonal dimension into the writing pedagogy, this study provides a functional analysis of personal pronouns—an explicit interpersonal marker—used in argumentative texts by Taiwanese college students. The purpose is to see how students of different proficiency levels construct the writer-reader relationship through personal pronouns during the composition. The first part of the study centers on the analysis of 76 learner essays. They are first rated and sorted into three groups of different quality—High, Mid, and Low. Later, the linguistic forms associated with personal pronouns are examined, and the discourse functions personal pronouns fulfill in contexts are also identified. The results of the text analysis are further supplemented by the post-writing questionnaires and the oral interviews on students to obtain more in-depth discovery and interpretation. While the questionnaire aims to reveal how the students perceive argumentative writing, the interview intends to find out the reasons for their choices of personal pronouns. The results have shown that the use of personal pronouns in the three groups differs in quantity, type and distribution. The High group writers use significantly fewer pronouns than the other two. Moreover, the students use personal pronouns with salient accompanying linguistic forms (e.g. verbs, modals, emphatic markers) to perform various discourse functions, and students of different levels also vary in maneuvering the functions. Overall, the Low group writers tend to be more self-involved, and the Mid group writers are more likely to include in-group and out-group members in discourse. The High group writers, however, present their arguments more objectively. In selecting personal pronouns, the students usually take account of the interrelationship among the writer, the reader and the text, on whose basis the alternatives between subjectivity and objectivity, authority and modesty, intimacy and detachment, or directness and indirectness are weighed. In general, the students use more personal appeals to achieve mutual solidarity with the reader and to intensify their convictions as well, which reflects humaneness and collectivism that have been highly valued in Taiwanese culture. The study has found that the students' strategic choices of personal pronouns in argumentative writing are usually functionally and interpersonally-oriented.

這碩士論文的目的是研究非傳統安全問題在東北亞地區安全困境發揮作用的程度和意義，並了解正式和制度化安全管理，在該地區連續失敗背後的原因筆者在以下研究中列出多個任務，包括了以下主要目標提供一個非傳統安全問題的全面，但簡化的概念附著到該地區的安全困境，並威脅其穩定性;提供一個具體的非傳統安全的情況下，研究基於政策的分析選定的國家，從而來了解和承認它的意義. / The purpose of this master thesis is to study the degree and significance of role played by unconventional security problems in the Northeast Asian security dilemma and understand the reason behind continuous failures to formalize and/or institutionalize security governance in the region. The author in the following research sets out multiple tasks, which include the following principal goals: provide a comprehensive but simplified conception on non-traditional security issues adherent to the region’s security dilemma and threatening its stability; offer a concrete case-study of unconventional security based on policy-analysis of selected countries, which helps to understand and acknowledge its significance; analyze instititionalism against the backdrop of Northeast Asia’s specificity concerning the lack of strictly formal organizations; and last but not least develop an idea of how and whether cooperation in non-traditional security issues can lead to the improvement of security governance in the region.

台灣B2C電子商務市場無疑已經突顯出越來越大的商機。在網際網路的世界裡，E-commerce平台的演進、社群網路的興起、智慧行動裝置及移動科技的出現帶給B2C電子商務平台的影響，及如何運用於紡織產業，是本研究的主要研究項目。 傳統紡織業市場中，布料商有群聚效應，雖然商家眾多，但市場規模太小、且涵蓋率過低。擺設空間有限，布料、產品種類繁雜，無法將所有產品上架，而且生產布料屬大量標準化規模生產，客製化的空間有限，容易產生大量存貨。因此，布料商和消費者之間產生許多資訊不對稱，消費者的需求往往未能被滿足。經由五力分析、電子商務、價值鏈管理、STP理論等文獻探討，以及紡織產業電子化、供應鏈管理實施情況之資料蒐集分析中，了解紡織產業電子化上下游合作廠商配合情形。 本研究提出紡織產業價值鏈管理B2C電子商務平台之構想，闡述B2C平台架構、內涵及功能、推動策略等。同時，以Hyperbola作為個案研究的對象，探討公司過去經營概況、市場地位，現有的B2B平台、以及顧客服務系統，對企業在B2C電子商務平台下之運作情形。分析發現B2C平台能簡化多對多的資訊連結，增加與下游品牌商及終端消費者的溝通，並有利於提供全球化的客戶服務、加速企業在市場中的反應能力。唯有綜合佈局，全面提升競爭力，才能突出重圍，再創台灣紡織產業新一波高峰。 / Taiwan's B2C e-commerce market has undoubtedly highlighted the growing business opportunities. In the world of Internet, E-commerce platform evolution, the increase rate of social networking, mobile devices, and smart phone technology to brings the impact of B2C e-commerce platform, and how used in the textile industry, is the main focus of this study. In the traditional textile market, the fabric suppliers have cluster effect, although many businesses, but the market is too small, and the coverage is too low. Display space is limited, fabrics, products include a wide variety, not all products can go into the market, and production of fabric is a large-scale standardized production with limited space for customized work, which can cause a large qty of leftover storage. Therefore, much misunderstanding and communication between fabric supplier and customers would occur, hence the needs of the customers cannot be satisfied. Through the five forces model, e-commerce, value chain management, STP theory literature review, and digitized textile industry, supply chain management implementation of data collection analysis, brings to understand how digitized textile industries in both upstream and downstream co operation together with the relevant vendors. This study proposes the textile industry value chain management concept of B2C e-commerce platform to explain the B2C platform architecture, content and function, and promote strategies. Meanwhile, the object of Hyperbola as a case study to explore the company's past operating profile, market position, the existing B2B platform, and customer service systems, B2C e-commerce platform for enterprises operating under the mentioned circumstances. B2C platform to simplify the analysis found many to many links to information, increase with the downstream end consumer brands and communication, and facilitate the provision of global customer service, accelerate enterprise in the market response. Only with comprehensive layout, enhancing competitiveness one can be ‘out-the-box’, thus a new peak of Taiwan's textile industry appears.

台灣的傳統產業在過去時代扮演重要角色，但因市場環境變動、競爭日益劇烈而漸漸失去優勢，在競爭力衰退下不得不力求轉型。近年來政府開始大力推動本土文化的保存與發展，積極把傳統產業或具有特色的地方性產業加以推廣，藉此來改善產業的經濟情形，加深地方認同感和在地連結。 過去以生產為主的傳統產業想轉型利用文化加值，首先在觀念上需要有所突破，從專注在製造產品到著重消費者的感受，由物質的生產進化到與知識經濟、體驗經濟、美學經濟相關。台灣在文化創意產業中的「創意生活產業」是不同於其他國外文化產業的分類，以創意整合生活產業的核心知識，是提供高質美感和具有深度體驗的產業，呼應了台灣朝向精緻、創意及高品質的趨勢。 本研究欲探討企業由傳統產業轉型經營創意生活事業的過程，透過動態能力的架構來了解企業如何培養新的能力以適應環境的變化。讓更多欲轉型的傳統企業有合適的參考典範。 本研究之研究問題有四點：1. 傳統產業轉型經營創意生活事業的動機為何？ 2.傳統產業轉型經營創意生活事業的過程為何？ 3. 傳統產業如何將產業文化資產活化再利用？ 4. 轉型後的企業如何經營創意生活事業？ 本研究之研究結論如下： 傳統產業受限於企業規模與產業特性，要從原本單純的製造生產跨足創意生活事業往往需要有適當的契機。 傳統產業轉型經營創意生活事業的過程中，發展新能力所需的核心知識，通常是來自於過去經營時對該領域專業知識的深度了解以及豐富的產業經驗。 傳統產業轉型經營創意生活事業的過程中，除了過去的製造能力外，會藉由專業人員指導、國內外類似企業參訪、實做經驗或從消費者的反饋來培養服務能力。 傳統產業轉型經營創意生活事業的過程中，企業會從產業文化的核心去擬定目標確立發展的主體，將其產業文化資產的特色充分發揮、創造價值。 傳統產業轉型經營創意生活事業的過程中，會將在地特色、創意與教育等元素融入產品以及體驗服務中，並以生活化的方式表現出來，以使顧客有深度且豐富的體驗感受。

根據經濟合作發展組織（Organization Economic Cooperation and Development, OECD）對多功能性定義為：具有多重產出的經濟活動，可以同時對社會的各種目標都有所貢獻，亦即多功能性觀念是以活動為導向，並將生產過程與其多重產出的特性相結合，強調農業生產之各種商品與非商品的聯合生產成果。這種農業多功能性是否也在台灣的原住民鄉農業經營逐漸生根，值得深入研析。 以新竹縣尖石鄉石磊部落為例，由於族人多以務農為生，農業收入為其生計來源之一，故對仰賴農業的程度相對較高。然因其位處石門水庫集水區上游，在現行法令的規範下，限制族人從事農耕，造成部落人力外流與農業經濟衰敗，故如何提振高山農業的永續經營發展便成為令人關注的課題。另一方面，早期當地族人對於農業經營型態多採慣行農業之方式，長期不僅影響農地多功能之提供，也逐漸使當地族人之土地利用與土地倫理相悖離。故本文希冀透過檢視新竹縣尖石鄉石磊部落之多功能農業的設計或推廣，或可促進部落農業發展，同時兼顧原住民部落的傳統文化與價值，凝聚部落的社區發展共識，實現永續農業發展的目標，以進一步彰顯農業多功能性之內涵。 本文擬先探討農業功能性之價值與內涵，並以石磊部落為研究個案，探討其從早期慣行農業、逐漸轉型為有機農業之耕作方式，藉文獻分析、深度訪談、參與式觀察等研究方法，探討其如何將部落農業發展與土地永續使用相結合，以及該部落農業於經濟、環境、社會等多功能價值，以期為其他部落農業發展提供可行的方向，並供政府研訂相關政策之參考。

俄羅斯防擴散政策:伊朗核危機的戰略和經濟因素析 (2002-2010) The goal for this master thesis is to estimate the effectiveness of Russian non-proliferation policy during the nuclear crisis of Iran and explore the main factors (economic or strategic), that influence Russian policy in this dimension.

本論文基於尋求解釋權變觀點長久以來存在的問題：『為何實證上配適對績效影響一直沒有一個一致性的定論(mixed empirical support)』，因為根據權變觀點的主張『組織效能決定於組織的特徵(例如：策略、組織結構)與組織所處的情境是否配適(fit)，當兩者配適時則組織會產生較佳的績效』，所以企業追求配適，績效將愈高。由於配適概念具有績效意涵，因此配適在許多理論建構過程中，扮演重要的角色，例如：國際企業領域著名的折衷理論(Eclectic theory)，所以當權變觀點的核心主張『配適有助於提升績效』在實證上不一定成立時，則會影響理論的建構與發展。 為了解配適概念在實證上遇到的問題，本論文透過三個研究進行分析。在第一個研究，本論文針對權變觀點的文獻進行系統性的整理，並採用統合分析(meta-analysis)探討配適與績效的關係。研究結果顯示，配適對績效的效果量(effect size)為正，說明權變觀點的核心主張依舊成立，組織追求配適確實可以產生正向的績效。而影響實證結果不一致的原因則來自於配適的定義與衡量方法、衡量配適的變數個數、以及是否採用時間落差(time lag)三項干擾因子，呼應Venkatraman(1989)的主張。 接下來，第二個研究本論文採用質性個案研究的方式，探討配適與績效的關係。研究過程中結合動態能力(Dynamic Capability)的概念，透過企業在不同成長階段的營運活動分析，觀察企業如何追求配適、如何調整與轉換既有的配適構型、以及追求配適對企業經營產生哪些影響。第一個研究發現與企業追求配適有關，企業追求配適的前提，必須先擁有有價值的核心優勢(例如：製造、產品開發)，並以該核心優勢為中心，透過不同價值活動的緊密配合與組合，建立初期的配適構型(configuration)。第二個研究發現與配適的調整與轉換有關，發現為：(1)當企業成功創造初期的配適構型後，企業內部開始產生餘裕資源；(2)隨著企業價值活動的強化，前期的暫時性核心優勢會逐漸轉變為長期性的核心優勢；(3)透過創業家精神與策略更新，企業開始運用餘裕資源構築多核心優勢的配適構型。第三個研究發現與配適對企業經營之影響有關，發現如下：(1)企業建構配適構型時，當價值活動間關係愈緊密、複雜時，愈容易形成阻隔機制，競爭優勢愈能持久；(2)透過阻隔機制(isolating mechanisms)效果的發揮，以及時間壓縮的不經濟(time compression diseconomies)效果，可增加模仿的困難度並拉開與競爭對手之間的距離，創造績效。 第三個研究則承接研究一與研究二的部分結論，透過實證重新驗證配適與績效的關係，同時對於文獻上餘裕資源效果的爭論提出解釋。研究結果發現：(1)當企業內部存在互補的企業專屬資源以及擁有豐富產業經驗的高階管理團隊，則運用餘裕資源創造配適的效率愈高；(2)藉由調整TMT管理團隊的組成方式可以有效避免管理者的代理問題，增加運用餘裕資源創造配適的效率；(3)當企業運用餘裕資源創造配適的效率愈高，則企業運用資產獲利的能力愈強，企業績效也愈高。 總結來說，本論文從實證上配適與績效關係不一致的現象出發，對於實證結果不一致的原因提出說明，並且透過質性個案研究的方式，了解企業追求配適的過程及配適的效果，最後，藉由實證的方式，重新驗證配適與績效的關係，並且為企業如何有效運用餘裕資源提供具體的建議。 / This thesis aims to interpret the long existing question in contingency theory: mixed empirical support, i.e., no consistency can be found in the empirical relationship between fit and performance. This is intriguing, since according to contingency theory, organizational effectiveness is dependent on the fit between an organization’s characteristics (such as strategy and structure) and its existing circumstances, and with such a fit, the organization will have a better performance. Consequently, firms that pursue fit will achieve better performances. Since the concept of fit includes implications on performance, fit plays an important role in the development of many theories, e.g., the well-known eclectic theory. Hence, when contingency theory’s core proposition of fit is conducive to performance becomes fallible, overall theory construction and development will be affected. To further understand the fit issue, three studies are conducted in this thesis. For the first study, contingency theory literature was systematically studied and meta-analyzed with a special focus on the relationship between fit and performance. The findings show that fit has a positive effect size on performance which supports the core proposition of contingency theory in which organizational pursuit of fit does lead to positive performance. The reason for mixed empirical supports originates from three interference indicators of fit measurement methodology, number of variables, and whether the use of time lag. This finding echoes Venkatraman’s (1989) viewpoint. Next, a second study was conducted using qualitative approach to further explore the relationship between fit and performance. By integrating the concept of dynamic capability into the study, the researcher, by analyzing business operation activities in different stages of firm growth, observed how businesses pursued fit, how existing fit configurations were adjusted or changed, and what effects were created through the pursuit of fit in a firm. Three major study findings were identified. Firstly, in terms of how businesses pursue fit, a pre-requisite is that businesses must possess valuable core competences (e.g., manufacturing, R&D) and, by closely combining and coordinating different value activities to these core competences, initial fit configurations are built. Secondly, in terms of adjusting and changing fit, the findings include: (1) with the business’ initial successful fit configuration, slack is produced within the business; (2) as the business strengthens its value activities, previous temporary core competences will gradually transform into long-term core competences; and (3) through entrepreneurship and strategic renewal, the business will utilize its slack create a fit configuration of multiple core competences. Lastly, effects of fit on business management includes: (1) in the process constructing a business’ fit mechanisms, as the relationship between value activities become closer and more complex, isolating mechanisms are more easily formed, leading to more sustainable competitive advantages; and (2) by capitalizing on isolating mechanisms and time compression diseconomies, imitation become more difficult and the distance between competitors are widened, thereby creating performance. The third study adopted the findings of the previous two studies to empirically re-examine the relationship between fit and performance, while also proposing an explanation to the slack resource debate found in past literature. The research findings include: (1) when a business possesses complementary proprietary resources and highly experienced top management team (TMT), it enjoys a higher success rate of using slack resources to create fit exists; (2) agency costs can be reduced and increase in the efficiency of slack resource utilization to create fit can be achieved by adjusting the configuration of the TMT; and (3) with a higher rate of fit achievement through slack resource utilization comes stronger abilities to generate profits from business assets as well as a higher performance rate. In conclusion, this thesis started off by providing an explanation to the empirical inconsistency between fit and performance. Moving along, the researcher then used the qualitative case study research method to explore the process of businesses’ pursuit of fit and the effects of fit. Lastly, with an empirical study, the relationship between fit and performance is re-examined and specific suggestions are provided on effective business utilization of slack resources.