曾被世界譽為經濟奇蹟的台灣，正面臨一個全新的轉折點。近鄰中國大陸的開放與崛起產生巨大的磁吸作用；與同屬亞洲四小龍的其他三國相比，我國近年來的經濟表現亦相形失色。全球化是新世紀不可逆轉的潮流，我們只有在「適者生存」或「不適者淘汰」兩者中選擇一項。面對全球化所帶來日益競爭的商業環境，正視我們過去在土地、勞力上所擁有的相對優勢已經不復存在，思考台灣未來經濟發展的出路與策略，『創新』已經成為企業要在國際級殺戮戰場中脫穎而出所必須選擇的路。 然而，創新力是一種無形的能力與知識，想要建構此一能力，首先必須能夠加以客觀且準確的衡量，因此企業創新力衡量指標的建立便有其必要性。本研究衡量『企業之創新能力』，探討企業創新能力可能的衡量構面與這些構面之間的相互關係。此外，本研究亦剖析『企業創新認知程度對於其創新能力的影響』，以及『企業創新能力最後對於企業經營績效所造成的影響』。由於企業每一個成功的創新與對企業經營成果的影響，必然存在有時間上的落差，因此我們在實證研究時也分別做了兩階段的研究加以衡量。 本研究前段部分採用政治大學『創新與創造力研究中心』與《商業周刊》合作的創新模範企業調查資料，得到樣本企業於二００三年時、其企業創新力的表現情形（此處的『企業創新力』係以「企業創新的狀態」為範圍，是對企業在某一時點上之創新成果的衡量與盤點）；並於後段研究進一步追蹤樣本中之上市公司於一年後的經營績效表現，皆獲致相當肯定與正確的實證效果。 本研究使用套裝軟體SPSS執行統計分析，得以下實證結果。首先，研究結果顯示企業對創新的認知程度與其在創新行為面的表現具有正向相關；其次，企業在創新行為面的表現與其在創新結果面的表現具有正向相關；此外，企業在整體之創新能力上的表現與其經營績效之表現也具有正向相關；另一方面，企業對創新的認知程度與企業整體之創新能力表現具有正向相關。然而，在實證結果中，並沒有發現企業在創新結果面的表現與其經營績效之表現具有正向相關，因此本研究亦在結論部分加以討論其可能原因與代表之意義。 / Taiwan is facing a turning point in terms of its economy. On one hand, neighbor China’s deregulation has a magnetic effect on FDI in the region. On the other hand, Taiwan’s rates of economic growth were stagnant comparing to the other three members of “the Four Tigers of Asia.” Confronting the situation that we have been losing our comparative advantages of cheap labor force and low production costs, we must choose innovation as our main strategy in order to succeed in the global business arena in the following days. Nevertheless, it is very difficult to approach to innovation regarding its intangible property. To establish innovation competence, enterprises first have to figure out how to measure their innovation ability objectively and accurately. Therefore, it is very crucial to build up a methodology and appraisal indexes to get the measure of companies’ innovation ability as the first step. The research is to probe the firm-level innovation capability. Applying the statistical methods, this paper examines the issue of innovation firm performance in Taiwanese companies. Our study explores the relation between a company’s innovation capability in 2003 and its financial performance in 2004. Discoveries from research are as follows：First, a company’s sense of innovation positively correlates with its innovation capability. Second, a company’s innovation capability positively correlates with its financial performance with one-year time lag. The last, a company’s technology innovation ability, process innovation ability and organization innovation ability have some correlations with its product innovation ability and strategy innovation ability.

研究目的：再評估策略在清醒時是廣為使用且能夠有效降低負向情緒的方法之一。若個人在睡前使用，應預期也能降低情緒而促進入睡。然而，調查研究卻發現睡前使用再評估策略的習慣與入睡歷程未有預期的正向關連。研究者回顧發現，再評估策略可能包含了各種不同性質的次分類，高控制性的再評估策略可能會導致過度激發狀態，影響入睡。本研究目的即在於比較控制性高（改變對當下情境的詮釋）與低（接受）的再評估策略，讓兩組受試者在使用不同策略後嘗試入睡，並詢問其入睡歷程下的主觀入睡經驗。預期高控制再評估策略會導致受試者較高的認知激發狀態，而在階段二睡眠喚醒後有較多人自陳仍有思考活動，較少人自認已經睡著，以釐清入睡前使用不同次分類再評估策略所造成的控制性認知活動，可能對入睡歷程帶來的影響。 研究方法：本研究共招募26名受試者，並隨機分派至接受組（13人，7位男性，6位女性，平均年齡23.6歲）與對當下情境詮釋組（13人，男性6位，女性7位，平均年齡24.9歲）。受試者皆須依序經過中性情境以及情緒誘發情境兩個夜晚。在情緒誘發情境下，主試者會對其表現給予負向回饋以引發情緒，接著依不同組別要求受試者在睡前使用不同再評估策略來調適情緒，隨後嘗試入睡。同時，主試者會在睡前測量受試者的認知激發狀態，並於進入階段二睡眠後，即時喚醒詢問其入睡歷程意識經驗，包含主觀入睡知覺（自評睡著與否）、思考活動（是否仍有思考）等。 研究結果：本研究結果顯示，睡前使用高控制性策略，的確造成較高的入睡前控制活動，形成較高認知激發狀態，影響入睡歷程。在階段二睡眠喚醒後，使用較高控制性策略的組別也較另一組有較高比例報告仍在思考，覺得自己尚未睡著，並低估自己有睡著的時間。 結論：本研究探討控制性不同的再評估策略對主客觀入睡歷程的影響。研究結果支持高控制性策略會造成認知激發狀態，並使受試者在客觀定義入睡喚醒後，仍有較多的思考活動與較少的入睡知覺，同時較低估自己有睡著的時間，顯示入睡前較高的控制性認知活動，的確可能影響受試者的入睡歷程。這支持了先前研究對再評估策略並非單一構念的假設，未來研究再評估策略時，須考慮其次分類才能有全面性的了解。最後，對照過去研究，睡前使用再評估策略的習慣與入睡歷程未有預期的正向關連，可能是與未考慮控制性有關。 / Objective: Reappraisal was found to be effective to decrease negative emotion, thus is considered to be an useful strategy for emotion regulation, because it was (Gross, 1998; 2001). Since negative emotion is associated with sleep disruption, reappraisal is supposed to facilitate sleep-onset. Nevertheless, previous study did not support this point of view (Harvey, 2001; Ree et al., 2005). There was a negative association reported between use of reappraisal and sleep quality in insomnia patients. Researchers have identified different types of reappraisal strategies (McRae et al., 2011) with different levels of controlling cognitive activity. The unexpected association between reappraisal and sleep might be due to the impact of increased level of cognitive activity associated with reappraisal. This study aims to compare the effects of two types of reappraisal strategies, change thought (high cognitive activity) and accept feelings (low cognitive activity), on sleep onset process. Methods: Twenty six participants were recruited for this study, randomized to one of two groups (Acceptance group: N=13, average age=23.6 years; Change group: N=13, average age=24.9 years). Each participant will go through two nights of sleep recording at the sleep lab. The first night was baseline condition; the second night was experimental condition. After the emotion induction, the experimenter instructed the participants to use different reappraisal strategies to regulate their emotion, and then asked them to try to fall sleep in the experimental night. The experimenter woke up participants after 5-min after the start of stage 2 sleep, and asked their subjective experience right before waking up, including sleep perception (sleep or not) and thinking experience. Results: As expected, the Change group had higher controlling cognitive activity and arousal level than the Acceptance group before going to bed. Then, after waking up participants on stable stage 2 sleep, the Change group had higher thinking experience, lower sleep perception and underestimated sleep time than Acceptance group. Conclusions: The findings of this research show that high controlling activity reappraisal could have a negative impact on sleep-onset period than low controlling activity reappraisal. The result supports our hypothesis that controlling cognitive activity can increase pre-sleep arousal level that further increase cognitive activity during sleep-onset period and decrease the perception of sleep.

本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： （1） 審計人員在事務所擔任的職位， （2） 審計人員認定衍生性金融商品的能力，以及 （3） 審計人員是否曾經查過衍生性金融商品。 造成審計人員對DFI財務報導查核能力差異的原因經統計檢定後，有下 列幾項： （1） 事務所的規模， （2） 審計人員之最高學歷， （3） 審計人員是否已取得會計師資格， （4） 審計人員在事務所擔任的職位， （5） 審計人員認定衍生性金融商品的能力， （6） 審計人員對衍生性金融商品的熟悉程度，以及 （7） 審計人員是否曾經查過衍生性金融商品。 審計人員是否曾查核過DFI並不會影響其對第二十七號公報的熟悉程度。此外，約三成的審計人員認為「各類商品之財務風險」與「商品之公平市價」是其依照此號公報查核DFI時最難決定之項目。至於審計人員如何驗證客戶在財務報表上所揭露關於DFI的公平價值，約各有三成的審計人員取得之方式為「採用公開市場之成交價」、「向銀行詢價」。 值得注意的是，在瞭解第二十七號公報的審計人員當中，只有約半數認為依照第二十七號公報揭露DFI，能幫助閱表者評估風險；同樣地，也只有半數的審計人員認為第二十七號公報能對他們在查核DFI時提供更明確的指引。審計人員是否曾經查核過DFI不會影響他們對這兩個問題的看法。 / In this study, the author investigated the degree of auditors' cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors' cognition of DFI are as follows: (1) The current job position of auditors. (2) The auditors' abilities to recognize DFI. (3) The auditors' experiences of auditing DFI. Factors that might affect auditors' audit ability of DFI are as follows: (1) Firm size. (2) The highest education auditors received. (3) Whether they have got CPA license. (4) The current job position of auditors. (5) The auditors' abilities to recognize DFI. (6) The auditors' experiences of auditing DFI. (7) The extent of auditors' familiarity toward DFI. Auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC can be concluded as follows: (1) Only half of the auditors who understand this statement think it can help them to audit DFI related disclosures. (2) Whether auditors have audited DFI doesn't affect the extent of auditors' familiarity toward DFI. (3) "Financial risk" and " fair value of DFI" are two of the most difficult items to decide when auditors audit DFI.

國民旅遊卡冀望帶動全民非假日旅遊風潮，提振國內觀光旅遊產業景氣，解決結構性及中高齡失業問題，促進區域平衡，使全民受惠，結合公務人員強制休假補助制度，鼓勵從事觀光休閒旅遊活動，紓解工作壓力，樽節國庫開支，改善政府財政負擔。國民旅遊卡施行迄今已屆滿七年，其間經過不斷地修正，所衍生問題是否獲得解決，消費限制措施之必要性，政策目標是否已達成，值得再進一步的探討，引發本研究的動機。 目前國內國民旅遊卡相關研究，多以單一年度同一縣市內特定公務機關或背景身分者進行研究分析，並以滿意度、持用態度與對旅遊之影響及政策執行與問題等面向探討為主，本研究擬以跨縣市不同公務機關、公營事業、各級學校所屬公務人員為對象，並以97及98年度使用國民旅遊卡的歷史經驗，分析其旅遊行為、空間分佈、滿意與認知程度，提出建議供政府主管機關作為改進強制休假補助措施，同時提供旅遊相關業者作為提升經營效益參考依據。本研究方法為問卷調查法，回收有效問卷計518份。 經本研究實證分析結果發現： 在旅遊行為方面，從事國內旅遊的資訊來源為「網路資訊」，選擇旅遊地點的理由為「喜愛旅遊地點」，旅遊動機為「增進親子或家人關係」，旅遊種類為「自然景觀活動」，旅遊方式為「自行規劃」，使用交通工具為「汽車」之比例最高。休假次數集中在「一次」及「二次」，平均休假日數分別為4.05日及4.17日，「工作忙不易排休」的比例仍高，強制休假制度不易落實，另就消費項目來看，選擇「購物」及「餐飲」的比例高於「旅遊/住宿」，對於結合國民旅遊卡鼓勵公務人員從事休閒旅遊活動的效果有限。 就空間分佈而言，北部地區的「台北市」、「台北縣」、「宜蘭縣」，中部地區的「台中市」、「台中縣」、「南投縣」，南部地區的「屏東縣」、「高雄市」及東部地區的「花蓮縣」、「台東縣」為前十個旅遊縣市，然而看似平均分佈的旅遊地點，仍可發現公務機關數較多的台北縣市、台中縣市等都會地區公務人員，選擇以鄰近縣市旅遊為主，其他縣市為輔，隨著異地隔夜限制規定的放寬與取消，選擇就近旅遊的情形將更加明顯，對於冀望藉由國民旅遊卡帶動地方經濟發展，縮短城鄉差距的政策目標顯有落差。 對於國民旅遊卡的滿意與認知程度問卷結果均呈現中間選項，凸顯公務人員對該政策的冷淡反應及消極面對心態，且多利用短期休假將補助額度用完，對觀光旅遊產業的挹注僅止於休假補助費的移轉，加上政府積極開放陸客觀光旅遊的態度，國民旅遊卡對於刺激經濟發展、提振觀光旅遊產業的政策意義顯已不高。 關鍵字：國民旅遊卡、旅遊行為、空間分佈、滿意度、認知程度 / The purpose of National Travel Card is to promote the trend of weekday travel and to enhance domestic tourism industry, which could solve issues of structural and middle-aged unemployment and benefit citizens by facilitating regional balance. Other purposes include encouraging public servants to travel during their compulsory vacations, reducing national expenses, and alleviating fiscal burden. National Travel Card has been implemented for seven years, during which derivative problems have been continuously amended. However, it is imperative to investigate the necessity of consumption restrictions and whether the goals of policy have been achieved. Current studies on National Travel Card mostly focus on single year, specific public institutions in the same city/county, or personal backgrounds; issues covered in these studies are often concentrated on the influence of user attitudes on their travelling behaviors and issues of policy implementation. By contrast, this study investigates civil servants, public enterprises, and schools as subjects, and refers to the usage history of National Travel Card in 2008 and 2009 to analyze users’ tourism behaviors, spatial distribution, satisfaction and cognition. This study then proposes suggestions for government authorities to improve the compulsory vacation system and simultaneously provides tourism business operators with business efficacy guidelines. Questionnaire survey is conducted, and 518 valid samples are collected. Empirical research findings suggest that: With respect to travelling behaviors, the main source of domestic tourist information is “online information”; the main reason for selecting a particular tour location is “fond of the tour location”; the primary motive for travelling is “to foster parent-child relations and maintain ties with family”; the most common travelling mode is “self-planning”; the most frequently used mode of transportation is “automobiles”. Frequency of vacation is around “once” or “twice.” The average vacation days are respectively 4.05 and 4.17 days. A high percentage of respondents reported that “they are busy working and cannot afford to take time off,” indicating that compulsory vacation leave is not easy to be put into practice. In terms of consumer items, more respondents choose “shopping” and “dining” rather than “travelling/accommodation.” Therefore, National Travel Card has limited effects on encouraging civil servants to participate in travelling activities. With regards to spatial distribution, the top ten popular tourist cities are Taipei City, Taipei County, Yilan County, Taichung City, Taichung County, Nantou City, Pingtung County, Kaohsiung City, Hualien County, and Taitung County. Under this seemingly evenly distributed location, it is found that civil servants of Taipei and Taichung prefer to travel around their neighboring cities over other cities/counties. As restrictions of travelling loosen, the pattern of travelling to neighboring cities will be more obvious. Hence, the policy goal that orients at minimizing the rural-city gap and promoting local economy by implementing National Travel Card is not particularly successful. Respondents reported moderate satisfaction and cognition of National Travel Card, revealing civil servants’ indifferent and passive attitudes toward the policy. In addition, they often use short-term vacation to use up the subsidy quota; as a result, the support for tourism industries is limited to the subsidy quota. Furthermore, since the government is now more open to Chinese tourists, the policy that orients National Travel Card to stimulate economic development and tourism industries is not promising. Keywords: National Travel Card, travelling behaviors, spatial distribution, degree of satisfaction, degree of cognition