本研究旨在分析台灣地區大學院校之現況與大學院校整併策略，做為教育行政與學校行政在大學院校間實施整併的參考。 研究者透過文獻探討、文件分析解析台灣地區大學院校的發展與現況；以台灣地區公私立大學院校決策管理層級之校長、教務長、學務長、總務長等合計507位做為問卷調查對象，回收問卷303份，回收率約59%，運用次數分配、卡方分配、及肯德爾和諧係數等進行考驗；另針對已完成整併及正討論中的個案實施訪談，得到以下的主要研究發現： 一、現代大學院校必須注重經營管理的績效，與朝最適經營規模發展。 二、學校間的整併是促使大學院校達到最適經營規模的一種方式。 三、政府在保障與維護學術自由前提下，有規劃整體教育發展的權利與責任。 四、台灣地區近10年來在大學學校數量與學生數量上均不斷的增加，但學校規模不大，約有80%左右的學校學生數在10,000人以下，而且5,000人以下的學校約有37%。 五、台灣地區近40年來人口出生數，與近10年來經濟成長率均呈現下降的現象，又面對WTO衝擊的壓力，學校間的整併是規模較小學校發展的可行策略。 六、台灣地區大學院校決策管理層級，對大學院校現況認知情形與實際情形相符，但認為「為增加資源的使用效益，招生人數應該增加」。 七、在大學院校整併條件方面，認為學校最應重視的是學生素質的提升，在經費補助方面應維持原有學校經費三年不變。 八、在大學院校整併原則方面，認為最重要的是願景、系所整併、人力資源整合與擴大互補功能。 九、學校間整併的效益為提升學校整體競爭能力，與有利於人力的整合運用。 十、學校間整併的問題，為增加單位間的協調困難與文化不同不易整合。 十一、大學院校間整併策略優先順序，為聯合大學系統、合併、策略聯盟、購併。 十二、政府如果希望學校間整併，宜提供誘因且訂定整體方案公布實施。 十三、學校間的整併，政府所能提供的最具體誘因是「經費」與「員額」二項。 十四、學校間能否整併，應由校務會議決定。 十五、學校間如果有共同接受的願景，則容易合併。 十六、學校間的整併過程中，政府適時介入與支援為是否完成整併的關鍵。 最後，本研究針對大學院校的整併策略，分別向教育行政機關與學校提出具體的建議，同時也建議未來進一步研究的方向。 / The purpose of this study was to investigate current positions and merge strategies among universities and colleges in Taiwan. In addition, the study intended to provide useful implications to education administration for governing the proceeding of college merger. The current researcher reviewed literature and documents to analyze the development and current positions of Taiwan's colleges. The questionnaires were mailed to 507 administrators who were college presidents, chairs of Academic Affairs, chairs of Students Affairs, and chairs of General Affairs in Taiwan. A total of 303 questionnaires were completed and returned. The returned rate was 59%. Distribution of frequency, chi-square, and the Kendall coefficient of concordance were used for data analyses. The current researcher also interviewed the administrators whose college had completed merger or were in the merging process during the investigation period. The findings from this study were the following: 1. Modern colleges need to emphasize the efficiency of school management and pursue “the optimal scale” for school development. 2. The merger among colleges is a way for promoting the school to achieve “the optimal scale”. 3. Based on the premise of “no violated academic professional liberty”, the government should have authority and obligations to provide a plan for comprehensive educational development. 4. The numbers of colleges and students are increasing dramatically in the past 10 years. However, the size of schools is considered small. A total of 80% of colleges with student number less than 10,000, and 37% of these colleges with student number less than 5,000. 5. The current challenges for Taiwan's higher education include a decreasing population of new born in the past 40 years; declining economic growing rate within recent 10 years; and the advent of Word Trade Organization. It is a practical strategy to merge small colleges in order to face these challenges. 6. The college administrators recognize the reality of current higher education. They suggest an increase of the student number would promote the efficiency of the use of education resource. 7. The critical requirements for college merger include that schools have to emphasize the quality of students and to have a stable financial support for at least 3 years. 8. A vision of future, consolidation of graduate and under-graduate programs, and coalition of human resources are considered as the most important principles of college merger. 9. The benefits of a merger among colleges are an increase the compatibility and the use of human resources. 10. The challenges of a merger among colleges include the negotiation of the increase of new units after merger, and the consolidation of different cultural backgrounds among colleges. 11. The priorities of college merger strategies are affiliation of universities' system, merger, strategic alliance, and purchase. 12. If government wants to promote merger among colleges, the government should provide incentives and be clear with the policies. 13. The best "incentive" from government for college merger are financial and personnel supports. 14. The Committee of School Affairs has the authority to decide whether a college needs to be merged with others. 15. If there have mutual goals among colleges, a merger is more likely to success. 16. During a merger proceeding, government's support and mediation are the keys for a successful merger. The current study not only provides implications for college merger to the government and college administrators, but also suggests directions for further research.

本研究旨在探討新北市地區公立國民小學在少子化趨勢下，學校規模所產生的變化情形及規模類型為何，並探求新北市國小學校最適經營規模，最後整合教育利害關係人的需求與看法，歸納出學校適正化策略，另外也進一步模擬規劃新北市三重分區學校適正化具體做法。 本研究採文獻分析法、模糊德菲法，針對新北市公立國民小學學校規模及學校配置合宜性進行探究；於101年11月共發出130份問卷，共回收問卷105份，有效問卷共92份。 本研究主要研究發現為： ㄧ、新北市公立國民小學最適經營規模為「每年級至少5~8個班」，最適合的班級規模為「每個班級16~25人」，依此原則推估新北市公立國小學校最適規模之學生總數為480~1200人。 二、新北市通學距離應定義為都市地區1公里內、偏遠地區則為2公里內較為適宜；除此之外，小學生的通學時間應以30分鐘為限。 三、新北市公立國民小學總班級數與總學生數呈現逐年下降趨勢。 四、新北市各公立國小學校規模變化有所不同，具有多元規模類型。 五、學校適正化方針之具體作法包括:擬定整體階段性計畫、維持學校適正配置、整體評估校舍建築、設置新學校、重新設定學區範圍、推估學齡人口與就學需求、召開區域性政策公聽會等。 關鍵字:學校適正化、最適經營規模、模糊德菲法 / This study aimed to discuss the change and the typology of public elementary school scales in New Taipei City due to recent declining birthrate for exploring optimal operating scale. Strategies of optimal operating scale might be summed up by integrating needs and perspectives of education stakeholders. Furthermore, concrete ways could be come up to formulate optimal operating scale of public elementary schools in the district of Sanchong in New Taipei City. It was undergoing public elementary school scales in New Taipei City and the appropriateness of school allocation by literature review method plus fuzzy Delphi method. Total 130 copies of questionnaires were sent out in November 2012, 105 copies returned and out of them 92 copies valid. The major finding would be as followed: 1. Among public elementary schools in New Taipei City, it is concluded for the optimal operating scale containing “5 to 8 classes each grade”, the optimal class scale containing “16 to 25 persons each class”, and consequently , the optimal scale of student sum containing 480 to 1200 persons in estimation. 2. Commuting distances in New Taipei City should properly define as 1 kilometer within urban areas and as 2 kilometers in remote regions. Besides, time of pupils walking to school should be within 30 minutes. 3. Class sum and pupil total among public elementary schools in New Taipei City appear downward year by year. 4. It differs and bears multi-scales of typology concerning the change of public elementary school scales in New Taipei City. 5. Some concrete ways fulfill optimal operating scale: Making overall progressive plans, maintaining school allocation of optimal operating scale, assessing overall architectures, setting up new schools, resettling school district, estimating school-age population and schooling needs, holding regional policy public hearing, etc. Key words: Optimal Scale of Schools , Optimal Operating Scale , Fuzzy Delphi Method

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財務預測相較於歷史性財務報表而言，其決策之攸關性較大。我國自民國80年5月起開始實施強制性財務報表迄今，已成為資本市場中相當重要的訊息，惟隨著我國證券市場規模逐步擴大，公司面臨之經濟環境日趨複雜，為符合國際作法及實務需要，故行政院金融監督管理委員會證券期貨局於93年12月9日依據證券交易法第三十六條之一，發布金管證六字第930005938號函，修正財務預測制度改採自願公開方式（並得以簡式或完整式方法擇一為之），並參考國外有關預測性資訊公開之相關規定及實務運作方式，配合相關配套措施，以增進資本市場效率及決策品質。 　　宣告取消財務預測強制公開揭露制度後，實證結果顯示：(1)對股價會產生一負向的效果，有顯著的負向異常報酬產生，且消息提前反應於市場上；在交易量方面，有顯著異常增加的情形發生。(2)對資訊特性不同分組採單變量分析，結果顯示公司規模及分析師人數可解釋宣告效果大小，兩組之間均達顯著水準。(3)公司規模越大時，股價反應越小，顯示公司規模與宣告異常報酬率間呈負向關係，亦即規模效果存在；但交易量反應越大。(4)分析師人數越多時，股價反應越小；但交易量反應越大，且較少分析師人數公司來得顯著。 / Financial forcast is more relevant than historical financial statements. Our country began to implement the mandatory financial forcast since May, 1991, has already become a very important information in the capital market. While the economic environment becoming complicated, in order to meet international practices, so on December 9, 1993, change the firm can dicide disclosure their financial forcast by themselves, in order to promote the efficiency of capital market and decision quality. The empirical results show that：(1) For stock price, it will produce negative effect; on the other hand, trading volume is significant increaseing. (2) For groups with different level of information characteristics, the results show that firm size and the number of ananlysts can explain that declaring effect. (3) When the size of firm is larger, the stock price is smaller; but the trading volume is larger. (4) The number of analysts is larger, the response of stock price is smaller; but the trading volume is larger in response.

本研究探討台灣債券型基金的發展歷程、相關問題、及主管機關的因應措施，並介紹全球債券型基金資產規模前二大之美國及盧森堡的基金發展經驗，作為台灣債券型基金發展及監理的參考。此外，迴歸分析債券型基金資產規模的影響因素及基金資產規模對金融市場、貨幣總計數M2的影響。本研究實證結果顯示:（1）債券型基金資產規模分別與6個月期美元LIBOR及我國金融同業隔夜拆款利率，呈現顯著負相關；（2）債券型基金持有公司債及金融債與該等債券發行市場的榮枯，呈現顯著正相關；及（3）債券型基金資產規模分別與銀行定期存款、中長期放款、及貨幣總計數M2的成長，呈現顯著負相關。根據本研究的結果，對於健全我國債券型基金的發展，我們建議主管機關細分基金類型、強制投信公司設立獨立董事、強化基金市場機能的發揮等；建議投信投顧公會公布之資訊宜涵蓋銀行所募集的貨幣市場基金；建議投信公司加強風險管理並檢討基金經理人紅利給付方式；及建議中央銀行增列「M2+準貨幣市場基金」的成長目標區。 / The purpose of this paper is to study the development of bond funds in Taiwan. Besides, we introduce the development of bond funds in the United States and Luxemburg. Furthermore, we analyze the determinants of the bond fund assets, and effect of the bond funds on the financial market and monetary aggregate M2 in Taiwan. The main findings of empirical study are: （1）the bond fund assets has a significant negative relationship with 6-month USD LIBOR, Taiwan interbank oversight call-loan rate, respectively； （2）the bond fund’s investment of corporate bonds has a significant positive relationship with the prosperity of corporate bond’s issuance market； and（3）the bond fund assets has a significant negative relationship with the time deposits, long-term loans, and M2, respectively. According to the results of this study, we have the following suggestions. To the supervisory authority: subdivide the type of bond fund, investment trust CO. should establish independent directors compulsorily, reinforce funds market mechanism；to the Securities Investment Trust and Consulting Association of the ROC: fund information release should include money market funds raised by bank； to the investment trust CO.: strengthen risk management and review the bonus payment； to the central bank: set up the target zone of M2 plus quasi money market funds grew.

1980年代起中國通過財政體制改革與「放權讓利」，促使各地方政府積極推動各項經濟發展事業，獲得非凡的成就。已有相關實證文獻主張政府規模與經濟成長兩者之間的關係為非單一線性關係，且兩者乃倒U型關係的論點，並在不同國家取得驗證。本研究試圖檢驗此現象是否亦存在於中國的地方政府。通過中國31個省市地區自1995至2005年的地區別資料，將地方政府規模變數之平方項納入實證模型並以two way固定效果模型進行估計，試圖捕捉到更全面性的中國地方政府規模與地區性經濟成長之關係。此外，中國財政體制至今仍未臻完善，特別是預算管理制度與世界先進國家仍有重大差異，本研究亦會針對此中國特殊國情詳加說明。 分類號：B23；C33；E62；H72 / / The purpose of this study is to investigate the inverse-U relations argument whether also exists between China local government size and the regional economic growth ever since fiscal reform was embarked upon and the budget act was embarked upon in 1994. By using of the China 31 province-level data from 1995 to 2005, this study establishes four empirical models with square item of the local government size as an independent variable and are estimated by two way fixed effect model which attempts to catch the relation more comprehensively between China local government size and the regional economic growth. This research empirical result shows that China's local government size has the positive effect on its regional economic growth, and actually the inverse-U relations (Armey-curve) exists between them. This confirms that the Armey-curve phenomenon also exists in a country's secondary government

隨著全球金融市場的開放，多數金融機構開始向海外擴展業務，追求更高利潤並且取得市場領先的地位。在台灣，銀行業者由於市場規模小、競爭激烈加上存、放款利差逐漸縮小的情況下，許多銀行開始往亞洲其他國家擴展，尤其是中國市場與東南亞市場。許多研究顯示，銀行國際化程度與風險呈現正相關，顯示在銀行向海外布局同時將使其風險增加。台灣過去文獻多在研究銀行業國際化程度與經營績效的關係，對於國際化程度與風險的影響較少著墨，本文使用台灣商業銀行之資料，進一步研究兩者之關聯。本研究實證顯示，整體而言，台灣銀行業可透過海外布局達到降低風險的效果，但進一步發現，台灣商業銀行資產規模大小將會造成國際化與風險的關係有所不同。大型商業銀行，雖然整體風險較小，但當國際化程度越高時，將使得風險提高；反之，小型商業銀行，整體風險較大，但可透過海外布局使其風險下降。 / Global banking system has changed dramatically in the last several decades which make banks encounter difficulties and discover opportunities while developing their business. In this increasingly saturated environment, existing banks start to find a way to expand their territories overseas to set up higher entry barriers. Especially in Taiwan, because of excessive banks, small economic scale and overlap financial services, the financial industry is more competitive than in other markets resulting the interest rate spread becomes more and more narrow. Most of research find a positive relation between internationalization and bank risk. However, this paper employs the data of commercial banks in Taiwan, the result suggests that internationalization of a bank is associated with lower risk for overall banks. Additionally, we find that the bank size has different impacts on the relationship between internationalization and risk. Large bank tend to have the lower average risk but to increase the bank risk when go abroad. On the other hand, small banks have a diversification effect on internationalization but the overall risk is larger and the operation is not as efficient as large banks.

在第一個主題中，本文針對許多國家在自製率政策的使用上，是否可達成本國政府對提高產業生產力及保護的需求。在異質廠商獨占性競爭的架構下，本文發現一邊際自製率水準在本國政府的自製率政策目標間扮演相當重要的角色。此邊際自製率水準幫助我們進一步確認調整自製率政策強度的實質效果，其總合結果發現調整自製率政策強度並無法同時達成上述兩個目標，因此本國政府應審慎地選擇其一之目標達成，並採用最適當的自製率政策。 其次第二個主題則在廠商生產力的設定上與以往文獻不同，在此廠商生產力是由生產效率與產品品質兩變數來共同衡量。依此本研究主要發現有二，第一：當整個世界市場規模擴大對本國與外國而言，將允許相較於規模擴大前生產力更低的廠商存活在市場中，且市場上廠商家數、產品種類會增加但平均生產力會下降。在出口決策上，國內外有能力出口的廠商家數、產品種類會增加但平均出口生產力亦會下降；第二：若兩國間市場規模不對稱的情況下，當本國的市場規模越大，則本國市場能允許生產力越低的廠商存活，導致廠商家數、產品種類越多、平均生產力越低，反之國外之結果與上述相反，同時可進一步觀察到兩國間平均生產力差距擴大。在出口決策上，本國有能力出口的廠商家數減少，意即生產力越高的廠商越有能力出口，此外亦可觀察到兩國間出口生產力差距的擴大。在兩國間市場規模不對稱下透過出口等零利潤曲線，兩國異質廠商在不同生產效率與產品品質的組合下可將其出口決策劃分為四個區域，在此四個區域中說明本國及外國廠商在不同生產效率與產品品質組合下，其出口決策將有所不同。 最後第三個主題亦在生產效率與產品品質共同衡量生產力的前提下，探討異質廠商對原產地原則的選擇。本研究可歸納出三個主要結果，第一：在跨國家間提升產品品質技術一致的情況下，若消費者對產品(品質)偏好有差異，將影響二國間出口廠商申請原產地原則之選擇，意即若出口至對產品(品質)偏好較低的國家，則具有高生產效率的出口廠商將較具優勢；反之若出口至對產品(品質)偏好較高的國家，則具有高產品品質的出口廠商將較具優勢。第二：若僅考慮跨國間提升產品品質技術不同的情況下，亦將影響二國間出口廠商申請原產地原則之選擇。意即若出口至提升品質技術相對較低的(開發中)國家，則具有高產品品質的出口廠商將較具優勢；反之若出口至提升品質技術相對較高的(已開發)國家，則具有高技術效率的出口廠商將較具優勢。第三：若跨國間提升產品品質技術不同的前提下，進一步將跨國間消費者偏好程度不一致加入考慮，則可知已開發與開發中國家間，出口廠商在原產地原則的選擇差異上將縮小。

MOOCs實現了高等教育的跨國性、大量性與開放性，成功將世界各地的學習者、教學者與相關機構帶進全球網絡，為全球知識與傳播提供一個全新的平台。這場由世界頂尖大學所引發的MOOCs風暴，短時間內便席捲全球，在高等教育界掀起一陣波瀾。《紐約時報》甚至將MOOCs形容成一場「校園海嘯」，以迅雷不及掩耳的速度，衝擊高等教育的百年現場。 然而，究竟這場MOOCs風暴是如何一路延燒到世界各地？不同階段的影響因素又有何不同？為了釐清這些問題，本研究利用複雜理論「系統性」與「動態性」的觀點，探討MOOCs創新擴散之動態歷程，分析相關因素如何影響各個階段的歷程演變，以及因素之間互動後所產生的回饋關係。 本研究採用歷史研究法，並參考王美雅（2005）的創新擴散之動態模型，做為研究架構之基礎，探討MOOCs各階段擴散歷程之初始狀態、演化與正向回饋效果以及自我組織的現象。 研究結果發現，MOOCs的擴散事實上是一個自我組織的過程。在MOOCs擴散過程中，以「創新者的網路位置」與「理解創新的難易程度」兩項變數的影響尤其顯著。而各項變數之間不僅擁有正向回饋效果，亦存在著負向回饋效果，進而影響MOOCs的擴散與演化。 / MOOCs successfully brought global students, educators, and related organization into a global network, forming a platform for global diffusion of knowledge. Started by top universities around the globe, MOOCs’ forces have swept around the globe in a short amount of time, creating ripples in the higher education web. The New York Times describes MOOCs as a “Campus Tsunami,” sweeping through the sectors of higher education. How did this “Campus Tsunami” sweep around the globe? What are the factors that affect its dynamic diffusion process? In order to clarify these questions, this study employs the systematic and dynamic point of view of the complex theory to analyze how the factors influence each of MOOCs diffusion stages and what effects the factors create after interaction. This study employs the historical study method and Mei Ya, Wang’s (2005) dynamic innovation diffusion model as the fundamental structure to explore the initial conditions, evolution and positive reinforcements, and self-organization of each diffusion stage. The results demonstrate that MOOCs’ diffusion is based on self-organization. Within the seven factors, innovator networks and the difficulties in understanding innovation are the foremost influential factors. During MOOCs diffusion stages, the different factors interact with each other, producing both positive reinforcements and negative reinforcements, thus influencing MOOCs continuous diffusion and development.

證券投資信託事業於台灣已發展30多年，產業發展已逐漸步入成熟階段。從參與的公司家數來看，國內投信有37家，境外基金業者有79家，總計已核准的基金數高達1,651支基金，已進入百家爭鳴的狀態。從台灣整體基金規模的成長趨勢來看，也有成長動能降低的現象，其中國內投信整體規模的成長力道更低於境外基金公司，面對境外基金公司在銷售通路(銀行、券商等)的強勢行銷，國內投信公司在面臨基金規模不易成長的障礙上，勢必要開發新市場、新產品或者新的異業合作模式。 投資型保險商品的投資帳戶累積高達新台幣1.45兆元的部位，每年有穩定的續期保費投入，商品的特性之一是保戶要自行承擔投資帳戶的損益，不論從投資帳戶資金規模、保戶的投資需求及業務員產品售後需提供長期服務等等，國內投信業者可將此部份當成基金規模成長的新市場。 個案投信公司分析保險業務員在銷售投資型保險商品所面對的挑戰，分析自己公司與產業競爭者的優劣勢，提出保險業務員銷售投資型商品的解決方案，以達到新的異業合作模式、新產品及新市場的開發，使個案投信的規模成長有新的動能。