在西班牙開設Luna Y Comida民宿的商業計畫書 / Luna Y Comida is a start-up bed and breakfast business that will open near the old town of Valencia Spain, in the Barrio Del Carmen. It will be a mid-range establishment with 6 rooms that will mainly target customers from the UK, France, Belgium and China, with some occasional Spanish vacationers. The owners will live on the premises and will be able to serve the clients with excellent customer service in their own language (French, English, Spanish and Chinese). This personalized customer service will be at the earth of our success. We aim at providing to our customers a “home” away from home and help reduce the stress usually accompanied with travelling abroad. Internet and social media will play a big role in the marketing strategy, as it is the most efficient and direct way to reach our possible guests. A variety of traditional and on-line promotions will be used to advertise competitively our B&B. These will help make Luna Y Comida profitable by the end of the first year of operation. However, the profits will be modest for this first year, but they are expected to grow during the second and third year of operation.

During the past years there has been a massive growth on the number of non-Chinese heritage people that have been learning Mandarin. The Chinese language is one of the most spoken languages in the world with one fifth of the planet speaking Mandarin. China has become the second largest economy in the world, which makes learning Chinese a very useful tool. Spanish is also one of the most spoken languages in the world and Belize is surrounded by Central American countries, which makes it essential to be able to communicate with other people around us in Spanish. Although Belize is a small country, it has many business activities with Taiwan and Central America and therefore it is very essential to be able to understand and communicate in Mandarin easily and effectively. The purpose of this business plan is to perform feasibility analysis of a Language Institute in Belize. In order to assess the feasibility of this company, this business plan is going to present data on the importance of the Chinese and Spanish language within Belize and around world. The Language Learning Institute will be introduced and a business strategy and marketing strategy will be developed to determine the strengths of learning Mandarin for Business, as well as personal development. Lastly, the business model will be presented that will provide the important factors needed for the successful development of the business.

對於蘇聯外交政策的研究，基本上可以透過意識型態與國際關係理論兩種方式去解釋其行為。以二次世界大戰做分水嶺，筆者透過西班牙內戰（1936-1939）與國共內戰（1945-1949）兩場戰爭分析：一、兩場內戰前時代背景的差異及當時蘇聯國內領導者的思維。二、蘇聯援助中國共產黨和西班牙共和政府的目的。三、蘇聯對雙方提供的援助內容。四、歐美列強的態度對蘇聯援助政策的影響。五、蘇聯援助行動所獲致的成效及影響。六、綜合比較兩場戰爭蘇聯的行為模式。七、兩場戰爭後各自對國際情勢發展的影響。 　　筆者認為，藉由兩場內戰，可得出米爾海默（John Mearsheimer）的攻勢現實主義，最足以解釋蘇聯的國家行為。意識型態對於蘇聯的領導者而言只是包裝，其影響程度要讓步給蘇聯自身的國家利益。 / To study Soviet Union’s foreign policy, we can mainly use ideology and international relation theory to explain its behavior. World War II as a watershed, the author through the Spanish Civil War (1936-1939) and the Chinese Civil War (1945-1949) analyze: (1) Two different backgrounds of the wars and the thinking of the leader of the Soviet Union. (2) Why Soviet Union wanted to aid the Chinese Communist Party and the Spanish Republican government. (3) The aid provided by Soviet Union in two wars. (4) The attitude of other European powers towards Soviet Union’s policy. (5) Effectiveness and impact Soviet Union gained via the aid. (6) Analyzing and comparing Soviet Union’s patterns of behavior in these two wars. (7) Development of international relations after two war. 　The author believes that, by two civil wars, offensive realism which was maintained by John Mearsheimer, was the most adequate to explain the behavior of Soviet Union. For the leader of Soviet Union, ideology was package. It is the national interests that decides Soviet Union’s behavior.

After almost two years of residing in the Republic of China, the author of this business plan together with her business partner came to realize that there is market potential for offering Spanish Language teaching services abroad. Every year, there are more than one thousand Taiwanese students enrolled in one of three modalities of college or university Spanish Language courses: as a major or minor; as an elective course; and, as a non credit course. A small percentage of the students who study Spanish Language travel abroad to increase their abilities in the language. Most of them choose Spain simply because it is the only choice they have been offered. On the other hand, most of the students who don’t travel abroad to practice the Spanish language don’t do it because traveling to Spain to study the language is too expensive for their budgets. This business plan describes a business model to promote a Language Center in La Antigua, Guatemala, which represents a less expensive alternative for those Taiwanese students who want to practice the Spanish Language but are not willing to pay the higher price charged for similar services in Spain. The business logistics include setting a Promotion Company in Honduras, which will work through a Promotion Office in the Republic of China to promote the services of Language Center located in Guatemala. A separate business plan will be elaborated for the operations of the Language Center in Guatemala. To determine whether the proposed business model is feasible or not, a market research was conducted. Through the results of this research it was established the potential demand and marketing mix. An operational study was also conducted to determine the optimal structure of the business and a financial study and analysis was conducted to determine the profitability level of the investment. The market research revealed that Taiwanese students would be willing to spend around NT$100,000 for a 10 week intensive course in La Antigua, Guatemala. The demand for these services has been forecasted to go from 58 to 193 in a period of 5 years, generating revenues ranging from NT$5.8 to 23.4 million in the same period. According to the calculations, the business would repay the investment in a 13-month period and would bring an average of 84% of return on equity during the first five years of operations, making it an exceptional investment opportunity.

新聞聚合平台於2000年初，在搜尋引擎科技的推波助瀾之下迅速崛起。然而，新聞聚合平台本身的商業行為也引起新聞出版業者的許多反彈。對於使用者而言，是一個相當便利好用的新聞分類平台，節省許多搜尋成本與時間；對於新聞聚合平台而言，與其他形式的平台一樣，獲利來源多為廣告商，而使用者不需要額外付費使用，且大多數的新聞聚合平台並不自行產出新聞內容，因此節省了製作新聞的成本；然而，對於製作新聞的傳統新聞出版產業而言，新聞聚合平台直接使用其新聞網站上的內容，無異於剽竊其辛苦製作新聞的成果，卻不需要付出製作成本，且提供連結給使用者的方式，令使用者直接連結至文章本身，降低使用者拜訪新聞網站瀏覽其他新聞的誘因，同時也降低了訂閱率，新聞產業的各大業主們為此向各大政府們提出異議，特別是歐洲新聞產業近幾年衰退嚴重，因此希望藉由政府的力量排除這個現象。在歐洲新聞業者的強力遊說與推動之下，德國率先於2013年通過新聞傳播附屬著作權法（ancillary copyright），2014年西班牙也於著作權法第32條第2項中新增新聞傳播附屬著作權，新法賦予新聞出版業者擁有專屬傳播新聞內容的附屬著作權，類似於廣播業者的專屬播送權，由於該權利須附麗於新聞著作權之上，因此稱之為附屬著作權或是附屬著作權。 本文將從新聞產業的衰退以及新聞聚合平台的崛起作為開端，介紹兩個產業之間的利益衝突關係，接著針對西班牙新聞傳播附屬著作權法本身的立法問題，其可能違反歐盟國際公約義務的潛在疑慮，以及其對市場的干擾與影響，最後透過商業模式的分析，試圖替新聞產業與新聞聚合平台擬定出雙贏的解決之道。