本文主要解釋農村基礎教育為何長期受制於經費不足的制約，在有限的教育資源下，偏遠地區農村學校又何以出現校際差異與教育資源分配的不均等。透過回顧中國農村基礎教育發展的歷史過程，本文認為1950年代以來分權化的教育財政制度，使農村中小學不僅仰賴地方政府財政撥款，更強調學校自身資源汲取能力的重要性。但在基層財政能力有限的情況下，導致偏遠農村基礎教育長期陷於經費不足的困境，也使農村學校呈現階層化發展。 在教育經費財政撥款不足的情況下，學校資源汲取能力成為教育發展的關鍵，而決定學校資源汲取能力很重要的因素，在於學校所處教育層級的位置。層級化的農村教育體系，將學校之間劃分成上下不同層級，處於最高層級的示範學校比層級最低的村小，具有更強的資源汲取能力，造成有限的教育資源呈現階層化流動。晚近在學生人數減少的衝擊下，由於學生人數多寡直接影響學校規模大小，決定資源汲取能力並影響學校存廢，更形強化層級化的教育體系。 目前中國推行的改革措施，若無法徹底改變由地方負責農村基礎教育經費的財政制度，便無法打破既存的層級化教育體系，促進教育資源分配的均等。無足夠經費的教育改革措施，將阻礙農村基礎教育改革，最終導致農村中小學的兩極分化，產生資源相對集中的示範學校與資源相對匱乏的普通學校。

This thesis is a compilation of ethnographic narrative and ethnohistorical research in the form of a case study of the Bunun people of the Laipunuk geographic region of Taiwan. The research encompasses the life experiences of three members of the Istanda family, with cross verification of narrative history from extant documentation where possible. Informants were videotaped, audio taped, and where not possible, extensive and detailed notes were taken. Some informants also served as translators for others; one particularly valuable source is conversant in the Bunun language, Japanese, Chinese, and English, providing invaluable material and insight. This report begins with an overview of indigenous peoples, their prehistory, and their relationship with the greater Austronesian culture. This is followed by a brief survey of each indigenous culture’s social organization, with emphasis on the Bunun. Included is a political survey of major transformational and developmental periods in Taiwan’s history, beginning with the Dutch East India Company period, and ending with the modern Democratic Reform period. I have concluded, based on my extensive work with these indigenous peoples and my examination of available historical documentation, that Taiwan’s indigenous people have endured constant pressure from external forces and, as a direct result, have undergone acute social and cultural degradation from the loss of their native homelands. Nevertheless, vast knowledge is still available from elderly informants born into a relatively pristine Bunun culture. This knowledge contributes to the field of Taiwan Studies by providing an objective survey across the history of Taiwan’s indigenous peoples, offering a view through a previously closed window into the richness of Taiwan’s full history. It is recommended that such studies continue and expand. Key words: Bunun, Laipunuk, Austronesian, Taiwan, ethnohistorical, indigenous

由於政府實施週休二日及國人國民所得逐日增加，旅遊需求大幅提高，為適應國人1~2日旅遊型態，地區旅遊是目前與未來國民旅遊的重心。旅遊資源是大自然與人類文明歷史進展呈現給我們後代子孫的資產，它不僅提供人們休閒遊憩、賞景的功能，也負有教育、文化保存及資源保育的意義。 / 淡水地區旅遊資源可歸納為自然生態景觀資源、文化古蹟旅遊資源、廟宇參拜旅遊資源、地區聚落與街景旅遊資源、休閒農業旅遊資源、人為遊樂設施旅遊資源等，旅遊資源內涵豐沛。本研究選擇淡水地區為個案，探討地區旅遊資源未來發展之行銷策略，除針對旅遊資源分類、淡水地區旅遊資源分布及其發展現況作有系統的陳述外，另針對消費者對選定的17處景點作旅遊資源重要程度與滿意度以及遊客的旅遊體驗，進行相關問卷調查。從問卷設計、發出、回收及現場實地訪問後，再經資料整理，採用SPSS軟體統計分析，獲取淡水地區旅遊資源發展的狀況，並據此提出對策。 / 在消費者問卷調查後發現，大多數消費者認為淡水最具地方特色之旅遊資源為文化古蹟旅遊資源，而淡水未來最具發展潛力之旅遊資源為休閒農業，顯見該兩旅遊資源是淡水地區未來旅遊發展的重心。另本研究結果發現，淡水漁人碼頭、中正路老街、黃金水岸步道等遊客量特別高之景點，消費者對其旅遊資源重要度認知與滿意度認知都很高，而紅樹林、淡水河口賞鳥、淡水梯田賞景、鄞山寺、龍山寺、福佑宮、重建街古街、清水街古街等旅遊發展不振或遊客量低之景點，消費者對其旅遊資源重要度認知與滿意度認知相對偏低，顯見旅遊資源重要度認知與滿意度認知與遊客量呈顯著的正向影響關係。 / 為促使旅遊資源全面、永續發展以及現代化企業經營管理，本研究擬根據過去文獻、現地訪問了解、並參考問卷調查的結果，從規劃、政策、產品、價格、遊客、促銷、通路、包裝、夥伴等多面向的「9P」行銷概念研擬淡水地區六類旅遊資源行銷策略，並整合此六類旅遊資源行銷策略與政府旅遊政策，根據事實性變項分析以及從消費者對淡水地區旅遊資源重要性與滿意度認知之相關性等研擬未來淡水地區整體旅遊資源之行銷策略。 / Demand has been surging in Taiwan’s tourism market with the government’s implementation of the two-day weekend scheme and the increase of national per capita income. Countryside tourism is expected to dominate the domestic travel market because it best suits the one-to-two day holidays most common in Taiwan. Tourism resources are an inheritance from nature and our own history, and we need to pass this heritage on to our future generations. Tourism resources not only serve leisure, recreational and sightseeing functions, they also play a meaningful role in education, cultural preservation and resource conservation. / Tamsui’s countryside tourism resources may be categorized as natural and ecosystem resources, cultural relics and historical sites, temples and shrines, local communities and streets, recreational agriculture and amusement parks and facilities. Tamsui boasts a rich variety of tourism resources. / This research uses Tamsui as a case study to explore marketing strategies available to a locality in developing its tourism resources. In addition to a systematic description of the types of tourism resources, their distribution and current development in Tamsui, this research conducted a survey by questionnaire on 17 tourist spots selected by consumers to gauge their level of importance and consumer satisfaction and travel experience. This effort included the design, distribution and collection of questionnaires after on-site interviews. The study used SPSS (Statistical Package for the Social Sciences) to analyze the collected data on the development of tourism resources in Tamsui and provide recommendations based on the findings. / The questionnaires revealed that most consumers see cultural relics and historical sites as tourism resources that are unique to Tamsui, while recreational agriculture shows the greatest potential for development as a tourism resource. It is apparent that these two resources will be the focus of future development for Tamsui in the future. Meanwhile, this study showed that regarding such places as Tamsui’s Fisherman’s Wharf, Zhongzheng Old Street, the Gold Coast Walkway and other places that were thronged by visitors, consumers had a high level of satisfaction and recognition of the importance of tourism resources. On the other hand, consumers had a low level of satisfaction and recognition of the importance of tourism resources in low-traffic spots or those that were poorly developed such as the Tamsui River Mangrove Area (Hongshulin), the bird-watching area along the Tamsui River Estuary, terraced fields, the Yinshan Temple, the Longshan Temple, the Fuyou Temple, the Chongjian Old Street and Cingshuei Street. This shows there was a strong positive correlation between the level of satisfaction and recognition of the importance of tourism resources and the number of tourists. / In order to promote sustainable and comprehensive development of tourism resources and modern business-management practices, this paper proposes marketing strategies for six types of tourism resources in Tamsui based on a 9P concept (planning, policy, product, price, people, promotion, place, package and partnership) after the study of literature and on-site investigations. In addition, this research integrates the marketing strategies of the six types of tourism resources with the government’s corresponding tourism policies. Factual analysis of variance is conducted to explore the correlation between consumers’ perception of importance and level of satisfaction regarding tourism resources in Tamsui, so that a strategic marketing plan can be devised for Tamsui’s overall tourism resources in the future.

立法委員因連任動機及選區壓力，使國會議場的立法參與成為選區服務的延伸。立委會將陳情民眾的意見轉化為法律提案，以便向選民宣稱功勞；為展現立法績效，並會以「搭便車」或「加碼」等方式，積極追逐立法數量。若立委選區的立場，與政黨政策方向不一致，立委可能以「切割」立場、表達異議的肢體語言，向選民表態。立委或政黨雙方各自堅持立場，甚至政黨以黨紀懲罰，仍是另一種形式的妥協，立委也藉此免於選民究責。原則上，雙方會權衡得失，在政黨包容立委選區的壓力下，避免完全撕裂關係。 　　本文以農業法案為例，用意在分析農業區與非農業區立委，於農業立法參與度的差異。觀察對象從立法院第一屆增額立委時期至第七屆，參與度的測量針對首提案、共同提案及發言次數累加，但考慮提案的付出相對較高，故予以加權計算。統計結果，農業區立委相對於非農業區、民進黨相較於其他政黨，在農業立法參與度比較高，國民黨則是黨際競爭激烈的農業區立委較積極。此外，第二屆的國會全面改選及第七屆選制改為單一選區，對立法參與度皆有顯著影響。 　　在方法的運用上，本研究測量農業立法參與度，以量化（立法紀錄編碼）為主，並藉質性資料（公報、報紙、訪談）輔助解釋。立委因選區考量促成的行為態樣，包括競逐立法績效及突顯異議立場的分析，則以質性資料的案例檢證為主，且以數據資料輔助佐證。 / Legislative participation in congress by legislators who want reelection and feel pressure from constituency is extension of servicing constituents. Legislators propose bills that transform from petitions of constituents in order to claim credit, and propose more bills to raise legislative performance by “free riding” and “raising the stakes.” Besides, legislators may “segment” position or express objection to conforming constituency if legislators and their party have different opinions. At this situation, legislators and their party maybe stand each position or party enforces punishment to maintain discipline that is another compromise, and legislators can avoid charge from constituency. In principle, party will tolerate legislators who feel pressure from constituency and each will avoid to tear both sides. 　　The dissertation applies case of agricultural bills aims to compare degree of legislative participation in agricultural and non-agricultural district. The range of observation is from First(additional members) to Seventh Legislative Yuan. The degree to measure include first and joint proposal, speaking. However, the proposals had weighted for more devotion than speaking. As a result of statistics, legislators’ degree in agricultural district was more high than non-agricultural, DPP’s degree was more high than other party, and KMT legislators in marginal agricultural district still actively participate in legislation. Furthermore, the Second’s democratization and the Seventh’s single member district had more influence on legislative participation. 　　In research methods, the degree to measure legislative participation in agricultural bills mainly applies quantitative analysis(to code legislative records). Further, legislative behavior of raising legislative performance and standing objection position mainly applies qualitative analysis(bulletin, newspaper, interview).

我國自1959年12月運用美援資助，派遣第一個農業技術團前往越南協助其農業改良，因駐越南農業技術團工作績效良好，對增進兩國之外交關係有很大的幫助，政府乃於1960年實施「先鋒案」計畫，之後陸續成立「中非技術合作委員會」、「海外技術合作委員會」、「海外經濟合作發展基金管理委員會」，直到現今的「國際合作發展基金會」。 農業，一直在台灣經濟發展過程中扮演要角，更可說台灣農業發展成果為「台灣經濟奇蹟」奠定了良好的基礎。台灣地狹人稠，農業發展著重於技術創新，適時適地突破自然資源瓶頸限制，開啟了台灣的農業對外援助，是為台灣外交困境上一有利的突破手段。 台灣運用純熟的農業技術對外實施農業援助，派遣各農業援助技術團到各國家，藉以提升台灣的國際地位。本論文選取泰國、印尼此兩東南亞國家作一詳細論述，探討該種農業援助之過程和效果，並從歷史、政治、經濟等層面加以比較，並可藉此做為研究其他東南亞國家或其他地區國家之用。我國與印尼、泰國均無外交關係，透過農業援助的方式對於雙方之實質關係亦具有正面功能。 / Since December 1959, Taiwan took advantage of the United States Aid Funding to sent the first agricultural technological mission to help Vietnam. Due to the good performance of agricultural mission, it contributed to promote diplomatic relations between the two countries. In 1960, the government of ROC executed “the Operation Vanguard Plan” to help African countries, and then setup the Sino-Africa Technical Cooperation Committee (SATCC). Then in 1972, the SATCC was incorporated into the Committee of International Technical Cooperation (CITC). In 1989, the government established the International Economic Cooperation Development Fund (IECDF), and reorganized into the International Cooperation and Development Fund in 1996. Agriculture has been playing an important role in economic development in Taiwan, also lays a good foundation for the 'Taiwan economic miracle'. Taiwan is so densely populated, agricultural development focused on the technological innovation in order to break down the barriers of natural conditions. Agricultural aid opened up an unique way for Taiwan’s foreign relations. Taiwan applied the skillful agricultural technologies for foreign aid and sent agriculture technological mission to certain countries in order to enhance the international status of Taiwan. This paper selects two Southeast Asian countries, Thailand and Indonesia, as a case study, and tries to explore the procedures and effects of agricultural aid for using that to study the other countries and understand the advantages and disadvantages of Taiwan’s agricultural aid. Taiwan has no diplomatic relations with Indonesia and Thailand, but it gets a positive effects through such an agricultural aid.

台灣上市上櫃公司從2013年開始依照國際財務報導準則編製財務報告，並依國際會計準則第41號之規定，生物資產原則上以公允價值認列及衡量。本文採用個案研究的方式，探討以公允價值認列及衡量之生物資產是否提供財務報表使用者更為攸關之資訊。 整體而言，本文並未發現我國農業公司採用國際會計準則第41號後，財務報表資訊與股價攸關性顯著提高。其原因可能和實務上普遍存在之契作合約之經營模式有關，導致生物資產佔總資產的比例較低，又樣本公司持有之生物資產生命週期皆短於一個營業週期，因此雖然生物資產以公允價值認列及衡量，對股價的攸關及影響程度有限。 / Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. This study examines whether the fair value of biological assets provide investors with more value relevant information. Overall, this study only finds weak evidence that the fair value of biological assets provide significant explanatory power beyond that provided by historical costs. Leveraging contract farming agreement helps companies transfer the main risk and ownership to a third party and thus weaken the incremental information relevancy of fair value measurements. The short life cycle of the biological assets of the sample may also contribute to the weak results.

十年建設期間（1928-1937）國民政府曾大力推動造林事業，當時森林被認為具有防災、經營致富的作用，是建國要務之一。分析造林運動的原因，一方面由於經濟因素，各項建設展開，中國木材供應不足；一方面是環境因素，希望藉由造林減少水旱災，保護生命財產安全，經濟與環境考量相互影響之下促成。華北地區由於長期的農業開墾，在森林資源上甚為缺乏，故造林事業在華北有重要意義。事實上，華北許多人工林地為私人所有，反映造林事業一般民眾扮演重要角色。造林可視為利用土地進行種植生產的產業，一般民眾參與承領荒地造林可以增加副業，獲得日常用材、出售木材等實質利益，將原本無生產力的荒地賦予經濟價值，有現實經濟意義。環境方面，此時國民政府宣傳造林防水防旱的功能，並希望通過造林達到防沙固堤的效果，民眾通過植樹造林，亦可積極參與改善環境。通過環境改善，又保障農業活動、生命財產安全等經濟利益，造林、經濟、環境三者乃相依互存的關係。造林事業由於中日戰爭爆發後曾一度中斷，然日本華北佔領區當局於戰時亦相當重視各項調查試驗、推廣造林，顯示造林工作之重要與其延續性。因此，經濟與環境，可說是瞭解政府推動、民間參與造林事業的重要線索。

臺灣農業有優良的傳統，曾經以優越的生產技術，良好的品質，在外銷市場上，屢創佳績。本文首先探討當前農業發展的困境，源自於過度注重生產導向思維，忽略產業鏈上下游息息相關的產業結構，忽略行銷通路的發展，忽略知識經濟中，創新服務的附加價值。 近年來，蝴蝶蘭產業揚名國際，博得蝴蝶蘭王國美譽。分析蝴蝶蘭產業的價值傳遞過程，發現台灣蝴蝶蘭產業，正逐漸步入早期傳統農業的後塵，策略發展以生產能力為核心。這個營運策略為擴張規模，增加產能，以期降低成本，在市場上以價格競爭為手段。對於一個產業而言，這是一個危險的訊號。 今以蝴蝶蘭產業為例，深究台灣農業是否可以從企業經營觀點，健全產業結構，發掘更多附加價值。這個問題的答案存在於以無形資產創價的觀念，以現有良好的生產技術為後盾，結合農業科技智慧財產、聯合行銷與品牌經營，是未來台灣農業應該努力發展的三大策略主軸。 在此一策略思維主軸下，許多創新事業模式可以發展，包括農業生物科技公司，品質認證公司，拍賣公司，行銷公司，溫室營建公司等，或為周邊產業，或為上下游，唇齒相依。農產業一如其他產業，應思考佔據產業關鍵地位，方能提升議價能力，擁有競爭優勢。這些創新事業的特色為科技運用，服務事業，重視品質，最終以品牌經營為依歸。活絡創新事業，將現代化科技與服務精神引入農產事業，這是一場無產經營的變革，成功關鍵在發揮合作精神與善用優質人力。創造的無形資產價值，有一天可以超越農產品本身的價格。 / Agriculture had helped Taiwan earn economic advance in the early time, but went in vain and into history without sustained development. What constrains agriculture itself is the production-centered mind setting. Recently, moth orchid export has become a rising star among other horticulture products. Through analysis of Taiwan orchid value chain, it is found that orchid industry is stepping into the same path of traditional agriculture practice. Individual orchid farmers focus on enlarging greenhouse coverage in order to reduce cost and to win a price-based war. Discussion is made to ask if business management can be integrated into Taiwan agricultural practice. With good field practice technique supporting, intellectual property protection of biotechnology, brand operation and cooperative marketing should be three main strategies for future development of Taiwan agriculture. Agriculture, just like other business operation, should develop strategy to gain advantage in key position to win competition advantages. The characters of these innovative operational models are applications of current technology, service oriented, emphasis on quality, and ends in good brand management. Taiwan orchid farmers should also realize only through cooperative efforts, they can prevail. In the future, agriculture should recruit quality human resource in all aspects including business management, technology, engineering and service. Value generation by new business models producing intangible assets are proposed and discussed.

近年來服務產業迅速的擴張與發展，對於經濟的影響力也不斷提升，其中中小型的企業(SMEs)扮演了相當重要的角色。先前許多研究顯示回應能力對於中小企業績效成長的重要性，然而卻少有文獻提及如何定義中小企業的回應能力與如何發展中小企業的回應能力。本研究從文獻回顧中分別定義出了三個層面的回應能力：市場感應能力、顧客連結能力與敏捷度。此外，我們認為中小企業可以透過資訊科技為基礎之協同合作促進本身的回應能力，提供更佳的服務給顧客，進而提升企業績效。因此，我們提出研究架構來驗證資訊科技為基礎之協同合作、企業回應能力以及企業績效三者之間的關係，並且選擇宜蘭縣枕頭山休閒農業區為我們的實驗對象。從研究結果中我們發現中小企業透過 資訊科技為基礎之協同合作來提升回應能力並且也使績效有正向的成長。也幫助中小企業更了解如何運用科技化協同合作提升企業績效。 / The service economy has been expanding recently, with small- and medium-sized enterprises (SMEs) playing an important role. Previous research has shown that responsiveness is one of the most important strategic capabilities that SMEs should consider for enhancing their performance; however, how to define responsiveness and how to develop it in the SME context are seldom discussed. A review of the literature leads us to propose three dimensions of responsiveness in the SME context: market sensing, customer linking, and promptness. Moreover, we propose that IT-enabled collaboration should facilitate this capability. We develop a research framework to examine the relations between IT-enabled collaboration, responsiveness, and organizational performance. To verify our research framework, a case study that was deployed in the Mt. Pillow Leisure Agricultural Area in Yilan County. We observe that SMEs can achieve higher level of performance after they have enhanced responsiveness through cooperation via the IT-enabled platforms. The results of this study can also help SMEs improve their performance by realizing the importance of responsiveness and how to enhance responsiveness through IT-enabled collaboration.

獼猴桃源出於中國，卻成就於紐西蘭，並有了「奇異果」此一新名稱。而且，來自中國大陸的奇異果，價格比其本土的獼猴桃高出數倍，兩者於口感、外型等其他方面，亦存在明顯差距；如何使中國獼猴桃轉變為奇異果，是本論文的研究重心。在此目標下，本論文分為「紐西蘭奇異果」與「中國大陸獼猴桃」兩部分，以文獻閱讀、資料搜尋、田野調查、專家訪談等方式，先從紐西蘭出發，研究促成奇異果產業形成的關鍵因素，再將此關鍵因素提供中國大陸獼猴桃發展參考，最後得出結論與建議。本論文發現，在形塑產業的過程中，「政府」在法律保障、制度規劃、外部產業環境的營造上，扮演著重要角色，因此本論文之立場選擇，係以「中國大陸獼猴桃盛產區政府」之角度，借鏡紐西蘭的發展經驗，在政策規劃的思維下，為獼猴桃尋找建設性的出路，並以此作為結論與建議。 紐西蘭提供的經驗，包括制訂專法規範奇異果產業、立法保護單一出口機制、建立誘因機制、打造產業群聚、以資料庫進行科學化管理、重視品種研究，以及政府為扶植紐西蘭奇異果產業所做的其他措施。而中國大陸獼猴桃產業尚處於發展初階，加上各地方獼猴桃的適生度不同，經營集中度低，資源難以匯聚，使獼猴桃一直無法有效商品化。但由於獼猴桃栽種面積與產量皆為世界第一，近年來更開發出多元食用與藥用等用途，再加上中國大陸法制建設逐步完善，投資風險降低，若以紐西蘭奇異果產業的經驗為借鏡，調整措施並加強整合，獼猴桃發展前景仍值得期待。 有鑑於此，本研究以「公私協力八卦模型」作為結論，並建議中國大陸首先應擇定試點集中經營之區域，以便日後將商品化經驗複製於其他省份。在試點經營措施上，本論文建議以平台為依托進行整合；針對獼猴桃制訂相關法規，促使能夠引領產業整體發展的龍頭集團形成；建立誘因機制，讓龍頭集團的經營利潤回饋果農；並在品種培育、收購標準、資料庫管理等方式下，逐步形成標準化生產，再加上獼猴桃基金的保險機制，讓中國大陸獼猴桃逐步從產業化邁向商品化。 / Mihoutao originated from China but thrived in New Zealand under the name of “kiwifruit”; however, the price of kiwifruit is vastly higher than that of Mihoutao, and their taste and shape are of evident differences. As such, this thesis seeks to answer the question of “how to turn mihoutao into kiwifruit” by looking into the management and operation of New Zealand kiwifruit industry and providing lessons from such experience to the commercialization of China mihoutao. This thesis adopts methodologies of material reading, data collecting, field works, and expert interviewing to reach the final conclusions and suggestions, and it is discovered that the government plays a key role in the process of agriculture industrialization. Therefore, the proposed suggestions are for “the government of China mihoutao province” to echo with my topic. This thesis concludes with “Eight-trigram Model” to express the partnership with public and private sectors. Furthermore, it suggests China to construct the mihoutao commercialization mechanism on the regional basis as an experiment, which can be later duplicated in other provinces. More specifically about the measures, referring to New Zealand kiwifruit industry’s policies, mihoutao regulations, leading corporation, incentives, plant cultivation, scientific management via database, mihoutao fund are recommended. With all these policies in order, it is believed that a more institutionalized and commercialized mihoutao industry will be gradually shaped, and the Chinese “mihoutao” will also be commercialized as “kiwifruit” eventually.