休閒農業是目前農業推廣的工作重點與發展方向，休閒農業之推廣能否順利見效，除有賴政府政策導引和整合推動、強化農民組織外，更需要爭取社會大眾的支持與共識。 本研究從需求面切入，依據認知理論及滿意度理論等相關文獻探討，建立遊客特性、認知與滿意度等變項間之架構，進而以參與台北市農會主辦之農業旅遊之遊客為對象，透過問卷調查方式，瞭解遊客對農業旅遊應有意涵及特性之認知程度及體驗後的滿意程度，並分析認知與滿意度之關係，據此提出政策建議，作為政府部門與經營單位推動農業旅遊策略之參考。 經由實證分析結果顯示： 遊客對農業旅遊意涵及特性之認知可區分為「提供農業知性」及「提振社經效益」二項因素，其中以「提供農業知性」認知程度最高，大體而言，遊客對農業旅遊已有普遍性之認知，且體驗後整體滿意度偏向滿意，值得吾等全力推廣。由於不同屬性的遊客對於農業旅遊意涵及特性的認知程度與體驗後滿意度會有所差異，經營者可進行市場區隔，提供相關服務。此外，遊客對農業旅遊認知與整體滿意度是具有顯著的正相關，故推測認知程度對滿意度具有正向的預測作用，亦即當認知績效愈高時，滿意度將愈高，針對此項結果，可根據認知發展理論，透過教育方面的鼓勵及推動，讓遊客更能夠真正意識、肯定、認同農業旅遊，進而提高其體驗後滿意度。

建立網站以促進宏都拉斯的農產企業發展 / This thesis is both theoretical and pragmatic; it has the components of a business plan including concepts, proposals and theory to support the contents of each section. The subject of study is AGROBOLSA, which is a company with a commodity exchange system in Honduras and the most important goal of this paper is to examine the possibility to develop a new business line to generate revenues through online auctions, and at the same time facilitate the business process for agricultural producers and industrial companies. Research Motivation In Honduras, it is well known that cornering is one of the most important problems to solve in order to reduce prices and allow the producers to merchandise their products obtaining fair prices. Another important aspect to consider is the supply chain Management; both components define the prices to wholesalers and retailers in the Honduran domestic market, therefore I consider it is necessary to implement alternative business models through private companies; the emphasis is made on efficiency and Information Technology with the objective to modernize the market. I also would like to put into practice what I’ve learnt throughout my two years in the IMBA program. Research Objectives The objectives of this research are as follows: 1. Delineate a new supply chain structure within the Honduran agricultural market. 2. Implement online auctions in order to achieve higher levels of efficiency in the business process. 3. Improve the usage of Information Technology by companies in Honduras using both B2B and B2C model. 4. Utilize theoretical components to describe the methods and/or techniques utilized in the different sections of a business plan. Research Questions 1. How a re-engineering of the supply chain affect the demand of the end customers of agricultural products? 2. What’s the importance of introduce IT in the business processes? 3. To what extend the usage of online auctions would increase the interaction among customers and their profits? 4. Would the online auctions contribute to reduce costs of operation through simplified business practices? Methodology This thesis covers the sections of a business plan, marketing, research & development, operations, risks and finance. There’s a theoretical approach and/or explanations and applications of concepts in every section, thus the nature of this paper has the research component of a typical thesis and the practical focus of a business plan. The goal is to properly explain the usage of e-commerce related tools within agribusiness in Honduras. The limitations encountered while doing the research are a lack of financial information, specifically the financial statements of previous years, which weren’t available in order to make a forecast of the revenues in real economic terms. Therefore the financial section is composed of hypothetical pro forma statements with the objective to reflect the financial situation of the company. Outline This paper has all the basic components of a business plan and the necessary theoretical background in each section, the contents are organized as follows: 1. Marketing Strategy 2. Supply Chain Management 3. Research and Development 4. Operations 5. Risks 6. Finance 7. Conclusions 8. References 9. Appendix

農業發展曾經在臺灣的經濟建設史上，佔有輝煌一頁，民國四十至五十年代，農民胼手胝足地配合政府農業政策，不只增裕農業生產，同時也奠定臺灣日後工商發展之基礎，然而隨著臺灣經濟的發展，工商業產值佔GDP比例加重，農業產值佔GDP比例卻逐年下降，農業經營也面臨許多難題及衝擊，農戶所得水準相對非農戶為低，老年農民生活保障不足等問題一再被提出討論，同時由於近年來農業生產不符經濟效益等因素，且部分農民福利措施對農民資格的界定迭起社會爭議，因此各項保障農民福利措施的公平性及必要性亦隨之引起爭論，本文試著從農民的社會保險、老年給付、租稅福利、價格補貼及其它救（補）助措施等五方面，來探討農民的福利保障現況，並針對現況缺失提出檢討與建議，尤其面對全球經濟自由化趨勢下，如何協助農業經營轉型，增進農民福利，應是農民、農業部門及政府需共同思索的問題。 / The prosperity of agriculture played an important role in Taiwan’s economical construction history. In 1940’s and 50’s, Taiwan’s farmers, actively responding to the agriculture-developing policy, not only increased the agricultural production, but also helped to establish a firm foundation for the following industrial and commercial development in Taiwan. However, as the industrial and commercial value increases yearly in GDP, the value of agriculture in GDP, on the other hand, decreases year after year. Farmers thus faced many problems and challenges. Issues such as the obvious poorer condition of farmers’ life compared to the non-farmer, and the unsatisfying welfare state of retired farmers are frequently among the arguments. Furthermore, owing to the facts that most farmers own some real estates as the grounds they plant and yet their production can’t even reach the bottom line of economical effect, the necessity and justification of farmers welfare measures are consequently evoking constant controversy. The goal of this thesis, therefore, is trying to examine the status of Taiwan’s farmers’ welfare state in the following five fields: farmer’s social insurance, elderly farmer’s allowance, tax welfare, price subsidy and other assistance measures, and to raise my proposals and suggestions to solve these problems. How to help farmers to do well in the transformation of agricultural management and thus improve their welfare state should be a public issue for farmers themselves and the agriculture departments as well as the whole government, especially when facing the trend of liberalization of the global economics.

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都市邊緣是位於郊區外圍已開發地區之四周，混合著農業和都市土地使用的地區，因其位於發展地區的邊緣，常缺乏必要的計劃手段以因應都市化的快速發展，故都市邊緣之農村地區常呈現殘破荒涼的景觀，傳統農村文化特色也逐漸消失。然眾多都市邊緣之農業用地在寸土寸金的都市存在，除了發揮綠帶阻隔、保持都市發展彈性、自然防災、生態維護及提供都市人口生鮮蔬果等功能外，近年來隨著所得的提升、高品質生活的重視，都市農業發達的地區，因地利之便常成為市民踏青遊覽、徜揚鄉野的地方，故又增添了休閒、遊憩、教育、文化等多樣功能。然為吸引嚮往遊憩及鄉野生活的都市居民前來，農戶往往違規規搭建寮舍、開設土雞城等餐食餐飲業，導致農村景觀破壞、環境污染及土地違法變更使用等外部性問題，農村社區在種種有利因素衝擊下，農村經濟與社區發展已到了不轉型則無以為繼之地步。然農業是融合農業生產、農民生活與農村生態等三生一體的基礎產業，為興利除弊，誠需合三生一體的理念，妥善規劃都市型農村社區的發展，以達生產獨特農產品、塑造寧適美觀環境及建構雋永調和田園文化之精緻化、休閒化、人文化之富麗村目標。因此，本研究旨在探討如何在都市化的腳步走進農村社區的同時，建立富麗的農村社區，以維護農業永續發展並保存既有的農村特色及人文自然資源。 　　為達建構都市型富麗農村社區之目標，本研究藉國內外獻的搜集和實地探訪，深入瞭解都市型農村社區的發展背景與現況，經由發展範型的建構即發展策略之歸納分析，發現國內外農村社區的發展，在不同的經濟發展過程中，隨著面對課題的不同，而形成不同的發展模式，且所採之發展策略也相對迴異，依據我國過去農村社區發展之情況及先進國家之發展經驗，歸納建納都市型富麗農村社區宜採行之策略如下： 　　一、均衡社區發展策略。 　　二、發展觀光休閒農業。 　　三、推動社區總體營造。 　　四、實質農村社區規劃建設。 　　然都市型農村社區的發展，必須考量的層面至為廣泛且複雜，由於各國農村社區的發展背景與情況或有差異，因而各國發展成功之策略用於各國農村社區之發展可行性為何？本研究藉臺北市文山區指南里之典型都市型坡地農村社區進行實證，獲得結論如下： 　　一、都市型農村社區發展規劃意義深遠。 　　二、地理形態是建構都市型農村社區發展範型之重要因素。 　　三、經濟發展階段主導都市型農村社區範型之建構。 　　四、均衡社區發展是建構都市型農村社區發展之整體性策略。 　　五、觀光休閒農業是建構都市型富麗農村社區最適之產業策略。 　　六、社區總體營造策略造就農村社區和諧與健康之美。 　　七、都市農業策略之展發得以保存都市農業之永績發展。 　　八、整體環境之規劃建設是建設都市型富麗農村社區不可或缺之策略。 　　九、法令與交通問題是都市型坡地農村發展之最大限制。

本文共分六章18節： 　　第一章分為緒論，說明本研究之動機，目的，研究方法，研究限制與資料來源。 　　第二章則回顧GATT之主要原則，GATT之主要農業規範，GATT烏拉圭回合談判之最新狀況。 　　第三章則比較GATT與台灣之關稅與非關稅之規範內容，以探討我國入關之後，所面臨的關稅或非關稅方面之衝擊探討。 　　第四章則回顧台灣農業發展過程以及其政策，並探討農業應調整之過程。 　　第五章加入GATT之因應措施，則檢討我國入關之程度，以及關稅政策之因應對策，以及農業部門所應作之對策。 　　第六章結論。

國際會計準則第41號農業會計公報（以下簡稱IAS 41），規範農業活動相關之會計處理，用以認列、衡量生物資產及農產品。我國現行的財務會計準則規範內，尚未制訂專門規範農業活動之公報，國內企業對於農業活動及生物資產之揭露並不一致。 本研究以台灣糖業股份有限公司為個案研究對象，探討國內以從事農業活動為主之企業對IAS 41準則之適用性及其相關議題。研究分析顯示，台糖公司所從事之業務符合IAS 41對「農業活動」及「生物資產」之定義，亦滿足公報中規範需對資產進行原始認列的條件。因此，台糖公司符合IAS 41之適用範圍，須針對「生物資產」、「農產品收成時」的相關規範予以報導。台糖公司飼養之豬隻，須採用公允價值模式進行原始認列，產生之損益需計入當期損益；期末於資產負債表上單獨列示為生物資產科目，並揭露採公允價值模式計算之生物資產總價值。豬隻的續後評價，則須於期末確認生物資產公允價值減除銷售費用之餘額是否有變動，並將變動差額於發生當期認列損益。至於各該年度從事畜殖活動所產生與豬隻相關之支出，例如飼料費用、畜殖醫療及飼養費用、薪資費用、管理及間接費用等，則以當期費用處理。 / International Accounting Standard #41 Agriculture (IAS 41) establishes standards of accounting for agricultural activities to recognize, measure biological assets (living plants and animals) and agricultural produce (harvested product of the entity's biological assets). Currently, there are no Financial Accounting Standards which specifically relate to agricultural activities in Taiwan. The disclosures regarding to agricultural activities and biological assets have been found varied across companies. In this dissertation, we chose Taiwan Sugar Corporation (TSC) as our subject case to understand how IAS 41 would affect companies in Taiwan after IFRSs was adopted. The analysis showed that the operation activities of TSC qualified the Company to the scope of IAS 41. The Company needs to disclose biological assets and agricultural produce at the point of harvests according to IAS 41. First of all, swine should be measured on initial recognition and at subsequent reporting dates based on fair value concept. Secondly, the gain on initial recognition of biological assets and changes on value during a specific period of time are reported on net profit or loss. Thirdly, all costs related to biological assets that are measured at fair value are recognized as expenses when being incurred. Finally, separate disclosure of biological assets is required according to IAS 1 Presentation of Financial Statements.

自民國八十九年農業發展條例將農地開放自由買賣，並在農舍興建制度中增加了獎勵集村方式興建農舍的相關措施，藉使農民興建農舍時能捨棄在自有農地上興建農舍而共同參與集村方式以興建其所需之農舍，使消弭個別農舍對農業環境景觀等負面影響，並能夠達到維護農業、農民、環境等多重目標，此為集村興建農舍之緣起。 在本研究以親自探訪集村興建農舍已完工及正在籌備個案，同時對照農地政策之核心意涵是否達成之，期能給予未來法規修訂參考及建議。 然而，在針對全省集村興建農舍個案研究後發現以下問題與結果：因一般民眾難以整合協調以及理解相關法規，目前集村興建農舍多由建商開發、召集、銷售。而在農地政策管地不管人之保護傘下，反而成為建商營利目標以及一般民眾達到入住花園別墅之夢想；既然落為建商營利目標，再加上法規規定可以鄰近鄉鎮之農地為配套地，與興建集村農舍使用基地，合併計算加總面積之因素。故造成建商購入偏遠且低價配套地，搭配農舍基地湊足法規所需農地總面積，而該配套地因與農舍距離甚遠又毫無耕作環境與價值，實難達到農地農用之目標。 針對以上問題與結果，本研究並提出以下之建議： 一、農民應重新定義，農舍起造人應嚴格限制。 二、集村方式興建農舍應與個別興建農舍審核標準相同。 三、集村個案之農用農地應於適當距離範圍內，以利農業使用，並應嚴格禁止再分割情形，以防農地細分。 四、興建農舍應以農業經營需求為必要者。 五、集村興建農舍應成立社區管理委員會。 六、政府應結合農村社區土地重劃，提供適當之集村農舍建用農地。 / When agricultural development regulations lifted the ban and authorized the sales of farmland freely in 2000, it also supplemented related measures with incentives for farmers to build collective farmhouses so that farmers will give up constructing individual farmhouses on own their land, and jointly build collective farmhouses. This could help to eliminate the negative impact individual farmhouses have on the natural landscape of agricultural environments, and also achieve multiple objectives in upholding agriculture, farmers, environment, etc. And this is how collective farmhouses came about. Site visits were made to completed farmhouses; cases that were being prepared were also visited. At the same time, the research study also refers to the core meaning of policies related to farmlands in the hope that it can act as a reference and also offer suggestions to future legal revision and modification. However, the following problems and results were found after research was done in a province: as most people find it hard to integrate, coordinate, and understand the relevant legal provisions, current collective farmhouses are mostly carried out by construction companies who take on the tasks of development, gathering, and sales. However, as agricultural policies deals with land only and not individuals, such policy has, on the contrary, caused construction companies to view this as a profit target and the general public to see it as a grand dream. Given with the policy that it has helped construction company to make profit as well as the fact that the laws regulate farmland proximal to neighboring township taken as the supporting land, the site used for the construction of collective farmhouses can combine that of the supporting land to become the aggregate size of construction land. Therefore, it has encouraged companies to purchase remote and inexpensive support to work with the site of farmland in order to make up the aggregate size of the needed farmland as regulated by law. Furthermore, since the supporting land is far from the farmhouse and found without farming environment and value, it is, in fact, hard to achieve any objective of farmland solely for agricultural purpose. As such, this study has put forth following suggestions: 1. redefine the definition of a farmer, and the conditions of builder of a farmhouse should be strictly confined. 2. the construction of collective farmhouses should be given the same severe screening standards as those of individual farmhouses. 3. farmland for agricultural purposes should be limited to a suitable distance to be used for agricultural purposes, and legal provisions should strictly prohibit further partitioning and avoidsub-partitioning. 4. construction of farmhouse should be authorized to those which are found necessary for agricultural operation. 5. community management committees should be established for collective farmhouses. 6. the government should integrate village communities for land re-zoning in order to provide suitable farmland for collective farmhouses.

隨著資訊科技的技術，物聯網近年興起一陣潮流，它被應用到眾多領域當中，如能源、家居、環保、公用事業、國防、保全、物流、自然資源、醫療保健、交通、生產製造、食品安全、智慧城市等等。有鑑於物聯網能夠滿足以往科技所無法做到之功能，本研究將以物聯網特性為原則，透過分析物聯網應用案例並且結合技術採用生命週期理論進而歸納出物聯網應用推動策略之建議。 　　再者，農產品履歷制度雖歷經多年相關機構之努力推動，但至今仍成效不彰，許多食品安全事件更是層出不窮，因此，本研究將利用所歸納出之物聯網應用推動策略建議為基礎，並檢視農產品履歷所面臨之問題，包含農產品履歷從生產階段、運銷階段到最後的零售階段，找出符合物聯網特性之環節，提出需要物聯網應用之需求面，探討如何解決之。

博士(経済学) / 甲第313号 / 220, [19] p / 一橋大学