新上市公司擁有長度不一的「蜜月期」，這個現象經由洪日爛（民68），王瑞儀（民78），賈武健（民80），顏美英（民81）和本研究可證實新上市公司的報酬高於市場報酬。且本研究發現，七十九年至八十一年間七十家新上市公司其投資報酬率接近百分之五十。針對此問題，國外亦有類似的研究，結果發現初次公開發行股票公司之原始報酬在百分之十左右(Ibbotson & Jaffe, 1975; Ritter, 1984; Chalk & Peavy,1985; Jog & Riding, 1987)。持股比例， 但在本研究實證結果中，此變數並未達顯著水準。

隨著網際網路快速地發展，網路上提供各式各樣的資訊服務來滿足使用者的需求，因此對於網路相關的資訊系統所提供的服務是否符合使用者的需要是值得探討的。但是由於資訊系統依據不同目的，可使用不同的評量方法，因此本研究試圖彙整出一般資訊系統的評量指標，找出可以應用在遠距教學系統的評量上，藉以評量出優良的遠距教學網站。 本研究參考相關文獻提出「資訊品質」、「系統品質」及「服務品質」三構面作為整體遠距教學資訊系統品質的評量構面，並開發遠距教學資訊系統品質評量之量表，期望驗證量表用於遠距教學系統之適用性，作為遠距教學資訊系統品質的評量工具。量表以「信度」、「結構效度」及「標準效度」為準則，分析其適用性。

本研究以1999至2008年間國內上市公司為研究對象，觀察會計資訊品質對其募資決策之關聯性，並進一步探討會計資訊品質對於選擇舉債之企業的債務契約內容是否造成影響。 本研究參考Barth, Landsman and Lang (2008)，將會計資訊品質分為三個方面，以盈餘管理的程度、損失認列的及時性與價值攸關性作為衡量會計資訊品質之指標，進而個別分析其與企業之募資決策與債務契約內容之關聯性。 實證結果指出，盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業，愈有可能選擇舉債以募資；即會計資訊品質愈差之企業，愈有可能選擇舉債以募資。除此之外，盈餘管理的程度愈高或損失認列的及時性愈低之企業，其於債務契約內之借款利率水準愈高；即會計資訊品質愈差之企業，其所須負擔之借款利率愈高。再者，盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業，愈可能提供擔保品；即會計資訊品質愈差之企業，其於借款時愈可能被要求提供擔保品。

近年來有關於品牌的研究逐漸朝向品牌社群的相關研究，探討其中的社會性意義與品牌認同、忠誠意向的關係。但過往在研究品牌社群上，皆側重於探討社會性的影響因子，諸如關係品質、互動品質等等，而較少著墨於其他的影響媒介，諸如資訊品質。資訊品質是影響虛擬社群成員滿意度與忠誠意向的關 鍵因素(Andersen,and Srinivasan,2003; Parks, and Kory,1996; Zeithaml and Berry,1996)。國內學者江義平與林佳蓁(2006)的研究也指出資訊品質會對虛擬社群成員的滿意以及信任有正向的影響。Jang, Olfman, Ko, Koh and Kim (2008)則指出資訊品質對於虛擬社群成員的承諾並無顯著關係。然而，資訊品質與實體的品牌社群之間的相關性研究則有待進一步探討。 本研究針對大台北區實體有機食品商店社群成員，採用問卷調查法，以結構方程式模型作為分析方法，欲探討在資訊發展較不完整的有機食品產業中，消費者所關心的資訊品質是否會影響其對於社群的認同進而影響社群忠誠意向。本研究的實證結果顯示： 1.資訊品質會透過品牌社群認同而影響品牌社群忠誠意向，其中以資訊品質的正確性、完整性、攸關性、及時性與一致性呈現正向而顯著的關係。 2.品牌社群認同除了會透過品牌社群承諾而影響品牌社群忠誠意向之外，也會直接對品牌社群忠誠意向產生正向而顯著的影響。 3.品牌社群認同並未透過規範性壓力而影響品牌社群忠誠意向。 / In recent years, researches on the brand gradually emphasize brand community studies, which explore the influence of social meaning and the relationship between brand identification and loyalty intentions. But the researches on brand communities in the past focused more on the impact of social factors, such as relationship quality, interactive quality, etc., and less investigated the impact of information quality. Information quality is regarded as one of the key factors of the satisfaction and loyalty intentions for the members of virtual community (Andersen, and Srinivasan, 2003; Parks, and Kory, 1996; Zeithaml and Berry, 1996). Jiang Yiping (2006) also pointed out that the quality of information has a positive influence on the virtual community members’ satisfaction and trust. Yet, Jang, Olfman, Ko, Koh and Kim (2008) pointed out that the information quality has no significant influence on the virtual community members’ commitment. However, the relationship between information quality and physical brand community is to be further explored. This research focuses on the members of the physical organic food store communities in Taipei area. It tests the hypotheses by estimating a structural equation model with survey data from a sample of the members of the organic food store culbs in Taipei area. After questionnaire investigation and SEM analysis, the empirical results are divided into three parts: 1.Information quality affects brand community loyalty intention through the mediation effect of community identification. And the accuracy, completeness, relevance, timeliness and consistency of the information quality have positive and significant effects on brand identifiaction. 2.Brand community identification not only influences the brand community loyalty intention through brand community commitment, but also directly affects the brand community loyalty intention positively and significantly. 3.Brand community identification doesn’t affect the brand community loyalty intentions through the mediation of normative pressure.

根據調查台灣網路的使用已相當普及，並且瀏覽網路新聞已成為民眾主要的網路使用行為之一，此外網友在觀看線上新聞時，「Yahoo!奇摩新聞」的使用量高居新聞網站之首，在網路世界的影響力不容小覷。過去多數的相關研究主要針對「傳統媒體所支援的新聞網站」進行調查，本研究認為入口網站新聞平台仍有進一步研究的空間，並且在廣告傳播的過程中，新聞網站的點擊率與瀏覽人次影響著廠商廣告效果的評估，因此本研究以「Yahoo!奇摩新聞」作為研究對象，並以提升使用者滿意度、忠誠度為目的，探討品牌形象、網站服務品質、網站資訊品質對於滿意度與忠誠度的影響。 本研究以網路問卷的形式，在批踢踢平台進行問卷發放，共回收500份有效問卷，並根據本研究假設與架構，利用因素分析、信度分析、皮爾森相關分析、迴歸分析與ANOVA變異數分析進行假設驗證。研究結果顯示，品牌形象、網站資訊品質、網站服務品質對於使用者滿意度與忠誠度皆具有顯著影響，並且以品牌形象對滿意度與忠誠度的影響最深。此外，本研究亦驗證品牌形象與網站資訊品質、網站服務品質之間具有相互影響性。而在人口統計變項部分，本研究同樣驗證了性別、年齡、居住地、教育程度、職業、每月可支配所得會對整體研究架構產生影響。本研究額外發現，「是否曾將Yahoo!奇摩設為首頁」同樣會對整體研究產生影響。 最後根據量化的結果，本研究進行質化訪談並針對Yahoo!奇摩新聞提出三點行銷策略上的建議，如下： 1.重視不同使用者對新聞資訊的需求，提供更為客製化的新聞版面 2.嚴格挑選新聞來源，塑立專業新聞網站形象 3.增加Yahoo!奇摩的首頁設置率，以提高首頁新聞版位的曝光率

過去研究說明具產業專長之會計師仍能在客戶財務資訊不完整情況下，利用其行業特定知識與較高技術能力執行完善的審計工作(Thibodeau 2003; Moroney 2007; Hammersley 2006)。本論文定義資訊不確定性為客戶之財務資訊無法幫助預測公司的價值(Zhang 2006; Autore et al. 2009)。本論文推論若公司的財務報表具有不確定性會需要聘請產業專長會計師以減緩資訊不確定性的程度，並進一步研究具資訊不確定性公司若由非產業專長更換為產業專長會計師是否能提升其審計品質。由於審計工作目的在於提供資訊品質的確認(Dye 1993; Knechel et al. 2008)，審計人員會依據審計客戶的環境，設計和執行適當的審計計劃以減輕資訊不確定性情況。本論文以會計師角度建立一資訊不確定性架構，進一步將資訊不確定性分為基本價值波動不確定性與資訊品質不確定性，並推論產業專長會計師比較能在資訊品質不確定性中發揮其價值。本論文分為兩部分：第一部分檢驗資訊不確定性是否會影響產業專長會計師之選任，第二部分則檢測具資訊不確定性之審計客戶若選擇產業專長會計師之後，其審計品質是否會提升。 / Previous studies establish that a specialist auditor has more industry-specific knowledge and higher technological capability that can pertinently benefit situations in which client financial information is incomplete (Thibodeau 2003; Moroney 2007; Hammersley 2006). In this paper, we define information uncertainty as the ambiguity with respect to the implications of new information concerning a firm’s value (Zhang 2006; Autore et al. 2009). Because some financial statements present information in uncertain terms, we infer that companies whose financial statements provide uncertain information demand specialist auditors to alleviate the extent of information uncertainty. We further examine the improvements on audit quality made by those companies under information uncertainty which chose to switch from non-specialist auditors to specialist ones. As an assurance of information quality (Dye 1993; Knechel et al. 2008), an auditor, based on his knowledge of the auditee and its environment, will alleviate the uncertainty level of the auditee’s financial information through designing and executing an appropriate audit plan. We build a framework of information uncertainty and develop comprehensive measurements of information uncertainty from the auditor’s point of view. Moreover, this study disentangles the information uncertainty effects into fundamental volatility uncertainty and information quality uncertainty, and proposes that specialist auditors manifest their merits more under information quality uncertainty than under fundamental volatility uncertainty. In the first part of this study, we examine the auditors chosen by companies whose financial statements are characterized by information uncertainty. Previous studies on auditor choice address many reasons why companies switch their auditors (Lennox 2000; Carcello and Neal 2003; Blouin et al. 2007). Information uncertainty makes stakeholders lower their reliance upon company financials and even downgrade the filers, triggering negative stock price reactions (Merton 1987; Beneish et al. 2005; Beneish et al. 2008; Hammersley et al. 2008). Based on prior research, we can infer that a company under information uncertainty chooses to hire a specialist auditor to signal the credibility of the financial statements and improve market perception. We hypothesize that companies suffering uncertainty demand specialist auditors to alleviate their information uncertainty. The auditor’s information role is to ensure the reliability of financial information, and a specialist auditor is equipped with superior audit knowledge and technology. Therefore, we further infer that a company whose specific information uncertainty is attributable to information quality issues (rather than fundamental volatility issues) is more inclined to choose a specialist auditor. This is because a specialist auditor improves the credibility of financial information instead of being involved with the client’s business decisions. We use an auditor switching sample of U.S. companies from 2001-2009 to examine whether the information uncertainty is an issue of auditor choice or not. Consistent with our conjecture, companies under information uncertainty prefer to hire specialist auditors. Evidence partially supports that relative to companies under fundamental volatility uncertainty, companies suffering information quality uncertainty are more inclined to choose specialist auditors. In the second part of this study, we find evidence for the economic consequences of upgrading switches to a specialist auditor when the company is experiencing information uncertainty. After the Sarbanes-Oxley Act (hereafter, SOX), many companies began to take the cost-effect issue into consideration; they ultimately decided to go private (Zhang 2006; Engel et al. 2007) in order to avoid the high-cost of Section 404 or switch to a non-Big N audit firm (Calderon et al. 2007). There's no such thing as free lunch; the specialist auditor usually has greater ability and concomitant higher charges (Craswell et al. 1995; DeFond et al. 2000; Francis et al. 2005; Cahan et al. 2008). It is natural to question whether every company needs to engage specialist auditors if it has to pay high audit fees. In this paper, we attempt to determine in which circumstances specialist auditors can make a significant difference in improving audit quality. We investigate the relationship between auditor specialization and audit quality in an information uncertainty setting using an auditor switching sample taken from 2001 to 2009 in the United States. We examine ex post facto whether (1) specialist auditors improve audit quality more than their non-specialist counterparts; and (2) specialist auditors manifest their merits more under information quality uncertainty than the fundamental volatility uncertainty. Since the value of auditor industry specialization is reflected by the perceived and actual audit quality (Balsam et al. 2003; Nagy 2005), we examine both earnings response coefficient (ERC) and accruals quality to proxy audit quality (DAC). In both models, the audit quality of companies that suffer fundamental volatility uncertainty along with comprehensive uncertainty is not enhanced substantially following upgrade switching to a specialist auditor. We find strong empirical results that demonstrate companies under information quality uncertainty show significant improvements in audit quality after switching to specialist auditors. However, specialist auditors are significantly more capable of mitigating the information quality uncertainty than the fundamental volatility uncertainty. That is, auditor specialization is a critical solution when companies encounter information quality uncertainty.

近年來，由於網路科技與相關基礎建設的日趨成熟，讓網路廣被接受與使用，也對網路教學產生推波助瀾的效應，使網路教學成為全球一日千里，發展迅速的產業之一。 　　由於網路教學產業發展的前景可期，近年來許多大學院校及私人企業也都紛紛投入開發；但值得我們關心的是，傳統教育與新興的網路教育，到底有何差異？網路教學如何在提供教育的同時，也兼顧到顧客 （學習者）的滿意度呢？ 　　本研究藉由文獻回顧以及與相關人員的深入訪談中找出學員在網路學習上所注重的因素，其中包括網路教學品質（包括：資訊品質、系統品質、服務品質）、教學互動以及品牌形象；除了針對這五個構面的品質表現進行敘述分析，本研究並使用LISREL進行驗證性的研究，瞭解此五構面是否分別和顧客滿意與行為意向有著正向關係，以提供網路教育者設計出更符合顧客需求的課程。 　　未來，網際網路科技將更加地進步，透過網路的學習也勢必更廣為普及，因此如何提供更優質、更具效率的網路學習環境，來吸引顧客，並建立起長期關係，對網路教育提供者將是很值得研究的議題。 / In less than two decades, the expansion of internet technology and relevant infrastructure are getting ripe to yield many positive results, such as the varied way people communicate and the daily information convey by media has shifted from papers to electronic. Moreover, one of the most noticeable outcomes is the development of learning through internet, the so-called E-teaching, which is undoubtedly becoming a rising industry. E-teaching industry now has been mushrooming and there have been plenty of universities, colleges and individual enterprises joining this trend. Therefore, it is also the time to think about some elementary but crucial tasks of E-teaching. What’ the difference between traditional and such state-of-the-art style of learning, for example, and how to take care of customers' (or E-learners') satisfaction with E-service? By interview with relevant personnel and retrospect with historical references, the research attempts to indicate five important factors that E-learners concern most during their learning process, covering from the internet teaching quality (includes: information quality, system quality, service quality), teaching interaction and brand image. In order to provide E-teaching designers with more practical guiding principles, to build up better courses to meet customers' need, the research tries to figure out the relation between these five factors and customer satisfaction and the behavior intention through the narrative analysis and LISREL based on E-College of National ChenChi University case. In the near future, the internet technology will be more universal, while learning through internet will be accepted more extensively. Meanwhile, how to offer higher quality, better benefit, and attractive elements to catch customers’ eyes and keep long-term relationship with E-learners will be the topic worthy for an advanced study.

東柏林圍牆倒塌，金磚四國崛起，使得第三世界國家的經濟能力大幅提升，對能源及石化產品的需求也日益增加，促使全球對石化產業之投資大幅暴增且投資規模也較前期更大。為能加速獲利，業主經常要求統包工程公司能縮短1/3之工期。因此，統包工程公司需不斷研發及創新，並使用有別於傳統模式之作業方法，才可達成此縮短工期之目標。 近年由於電腦軟硬體進步神速及網際網路之普及化，提供了一個資訊交換的新環境。許多跨國作業、同步工程之應用系統紛紛被提出，但仍無法有效解決當前之問題，反而形成許多自動化孤島之資訊作業。 本研究主要目的在於探討如何利用先進資訊科技技術與國際共通的資訊標準規範，建立製程工廠統包工程所需之「建廠資訊生命週期管理」系統，將重要資訊予以電子化、結構化及標準化。透過電腦網路通訊及資料庫技術，使建廠過程能提供優良資訊品質，供參與建廠人員能透過此透明化之系統，使資訊得以整合與共享，確保資訊品質之完整、正確及一致性。 建廠工程之作業有許多不同的階段，本研究擬針對「建廠資訊生命週期管理」系統提出完整之規劃架構，但因本系統相當龐大，無法於短時間內完成全部之系統雛型，故，本著「Think Big, Start Small, Scale Fast」之理念，本研究將先對產製最多資訊之設計階段先行建立系統雛型，作為示範性之先導開發工作。本研究所獲得之主要結論如下: 一、 導入標準資訊規範是正確途徑 二、 為縮短建廠時間，需建立資訊整合與共享環境 三、 要提升統包工程公司之競爭力，需建立全球化作業平台 四、 要提升資訊品質需將文件中心轉變為資訊中心 關鍵字: 資訊生命週期管理、製程工廠、統包工程、圖形交換標準 建廠資訊交換標準、建廠工程活動、資訊品質、標準資訊規範 / The 3rd world economy has been largely improved resulting from the collapse of the Eastern Berlin wall and the rise of the Brics. Since then, the investment in the petroleum/chemical industries is increased triggered from a strong demand of the energy and petroleum/ chemical products. To expedite the profit return, the clients will usually request the turnkey project company to condense the plant’s engineering time to at least 1/3 of the original scheduled. Therefore, the turnkey project company needs to continuously engage in its R&D and create an innovation method different from the traditional one to fulfill with clients’ expectation. Owing to the rapid progress of the hardwares and softwares together with the popularity of the internet, it provids a new environment for the information exchange. Although numerous applications for global operation and concurrent had been announced, it still couldn’t resolve the existing problems, instead, it caused another problem and leads the information to the Islands of automation. The purpose of this study is to find out how to utilize the advanced information technology and worldwide standadized information specification to establish a 「Plant Information Lifecycle Management-PILM」system for the Process Plant. It is the hope that through the aforesaid system, user can transform their important information into a electronic、structured and standadized formular. In addition, by using the Internet communation and database technology, it can help the user to integrate and share information through this transparent system and ensure the completeness、correctness and consistency of the information quality. There are many phases in the plant engineering operation. Although this study is striving to provide a complete designing framework for the system of 「Plant Information Lifecycle Management」, however ,it is definitely impossible to complete the whole system prototype for this huge system during such a short period. Therefore, this study will focus only on the “Design Phase” based on the core principle “Think Big, Start Small and Scale Fast”. Most of the information will be emerged during the Design Phase, so that, a system prototype for this phase will be designed as an initiative development model. The major conclusions for this study are as follows: 1. The international standards should be adopted by the Turnkey project company. 2. To reduce the plant engineering time, an integral and share environment (the PILM system) should be built. 3. To enhance the competitiveness of the Turnkey project company, a global application platform (i.e. The PILM system) needs to be established. 4. To lift the information quality, the document centric needs to be transformed to data centric. Keyword: ISO 10303, STEP, ISO 15926, Plant Information Lifecycle Management , UML, EPC(Engineering/Procurement/Construction), Turn-Key

本研究以針對B2B資訊系統設計之資訊系統成功模型(IS Success Model)作為假設架構，探討使用者滿意度與持續使用意願間的關係，並加入個人創新特質做為影響持續使用意願之假設，在研究架構中，分別探討資訊品質與系統品質與使用者滿意度的關係，以及使用者滿意度與個人創新特質分別對持續使用意願的關係。 本研究透過問卷法抽樣進行資料蒐集，選擇2010台北國際電子產業科技展之參展廠商作為研究對象，在回顧大量文獻與研究架構，並且排除無效問項後，進行問卷調查與分析，總共回收117份有效問卷，以PLS(Partial Least Squares)法進行分析後，得到以下結論： 使用者對於資訊系統的滿意度與系統品質及資訊品質呈現正相關，當資訊品質越高，也就是資訊系統產出的資訊之品質越好時；使用者滿意度會越高；當系統品質越高時，也就是資訊系統本身的特性越好時，使用者滿意度會越高。本研究更進一步發現，資訊系統持續使用意願受到使用者滿意度及個人創新特質影響，使用者滿意度與持續使用意願有正相關，滿意度越高時，持續使用的意願會越高；個人創新特質與持續使用意願也呈現正相關，當使用者之個人創新特質越強烈時，持續使用資訊系統的意願會越高。 / This research, based on the IS Success Model proposed by DeLone and McLean(1992), the B2B information system regarding the relationship between user satisfaction and continuance usage. Personal innovativeness was added to test its relationship with continuance usage. Within the hypothesized framework, the impacts of latent variables in system quality and information quality on user satisfaction are examined and tested, respectively. The research is conducted through sampling by a survey from companies attending the 2010 Taipei International Electronics Show. Of 121 samples collected, 117 are effective. By analyzing the samples with the PLS (Partial Least Squares) method, the research concluded the following: User satisfaction is positively influenced by system quality and information quality, which represents the characteristics of the information system itself and the form of information produced by the information system respectively. User satisfaction, together with personal innovativeness of the users, positively influence the continuance intentions to use the information systems.