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隨著經濟的快速成長，產生了各種社會問題，而為了解決這些社會問題，許多社會企業隨之出現，這些企業希望在改善社會問題的同時，能透過盈利的方式，使組織永續經營，而本研究欲探討社會企業如何取得資源，換言之，哪些因素會影響資源擁有者提供資源的意願。 本研究參考過去的文獻資料，整理出三項會影響社會企業獲取資源難易度的因子，分別為「社交連結」、「品質信號」與「說故事」，並透過個案研究的方式，透過深度訪談及次級資料的蒐集，探討各個因子是否對社會企業取得資源有所影響。研究結果顯示，在三項因子中，社會企業最常使用說故事的方法來獲取資源，最少透用釋放釋放品質信號，然而，若社會企業有一個很強的品質信號，便會被大量的使用。最後，社會企業若有好的故事，且主動聯絡，透過多樣化的媒體管道，也能更有效的吸引資源擁有者的注意，增加獲得資源機會。 / With the rapid development of economy, a variety of social problems have arisen. As a result, many social enterprises have emerged in order to solve these social problems. These enterprises attempt to help solve social problems and meanwhile, they want to make the enterprise sustainable by making profit. This study wants to explore how social enterprises acquire resources. In other words, this study examines the factors that will affect the willingness of resource owners to provide resources. Referring to past literature about how social enterprises acquire resources, this study categorizes them into three factors that may affect the accessibility of resources for social enterprises, which are “social ties”, “quality signals” and “storytelling.” This study uses the method of case study. Through in-depth interviews and secondary information, we examine how each factor may affect social enterprises acquiring resources. Results show that among the three factors, storytelling is being used the most often to obtain resources. On the other hand, quality signals are used the least often. However, if a social enterprise has a very strong quality signal, it will be widely used. Finally, if a social enterprise has a good story and takes initiative to contact media, it can attract more media attention. Through various media channels, more resource owners will have the chance to know this social enterprise; therefore, the chance of acquiring resources may increase.

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第20627号 / 工博第4365号 / 新制||工||1678(附属図書館) / 京都大学大学院工学研究科建築学専攻 / (主査)教授 竹脇 出, 教授 金子 佳生, 教授 西山 峰広 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第24776号 / 経博第671号 / 新制||経||303(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 若林 直樹, 教授 黒澤 隆文, 教授 山田 仁一郎 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DFAM

近年來海峽兩岸利率持續走低，已經對壽險公司之財務產生負面影響，故銷售固定利率保險商品之壽險業者，其資金運用報酬與業務成本間之利差損現象日益擴增，為避免財務負擔日增而影響其清償能力，市場趨勢乃轉向能將風險大部分轉移給保單持有人並讓其分享大部分投資利得之投資型保險商品。本文就海峽兩岸投資型保險商品，從法規架構、監理體系、商品種類內容、市場行銷等方面加以詳細比較分析，並以1988-1994年英國銷售投資型保險商品所發生之退休金不當銷售弊案(mis-selling scandal)為借鏡，進而歸納出所面臨之各種問題，再針對此等問題提出可能解決之道，作為兩岸發展投資型保險之參考。 關鍵字：投資型保險、投資連結保險、變額保險、指數連結保險、指數連結年金、萬能壽險、變額萬能保險、分紅保險、利率風險、不當銷售、英國退休金不當銷售弊案、保險監理、保險法沿革。 / With the continued decline in interest rates having an adverse impact on Taiwan and Mainland life insurance companies' balance sheets, the insurance companies that sell the traditional guaranteed products have experienced the increasing interest loss resulted from the gap of their investment returns and operation costs. To avoid the companies from insolvency crisis arising out of the increasing financial burden, there is a trend, recently in both Taiwan and Mainland markets, that the insurance business focus has been averted from the traditional products toward investment-linked products that transfer most risk to policyholders and enable them to share in most investment gains. This paper compares the investment-linked insurance between Taiwan and Mainland markets in the viewpoints of the legal structure, regulation systems, variety of products and marketing of investment -linked products. This paper also analyses the famous U.K. mis-selling scandal in 1988-1994, and tries to make this scandal into a valuable lesson to both markets. After listing the issues and problems which are encountered by the insurance companies, the suggestions for resolving such issues and problems are submitted as the conclusion of this paper. Key Words: Investment-linked insurance, Variable insurance, Equity Index Insurance, Equity Index Annuity, Universal life insurance, Variable universal insurance, With-profit insurance. Risk of interest rate, Mis-selling, U.K. mis-selling scandal, Insurance regulation. History of insurance law

摘要 在投資風險的考量下，合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製，並未隨著資訊科技的發展，仍多仰賴人工編製。可延伸企業報導語言（XBRL）的興起，提供企業一個揭露財務資訊的標準化規範，XBRL規範標準第二版利用可延伸連結語言（XLink）與可延伸路徑語言（XPath），進行科目元素間關連與處理規則的定義，更加了提升XBRL財務報導的彈性，並更利於延伸之應用。 本研究即根據XBRL規範標準第二版，利用XBRL合併財務報表分類標準套件之建立，進行XBRL合併財務報表的自動化編製，並提供XBRL合併財務報表，提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定，轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」，進行資訊分類後，本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping)，並將合併報表編製所需之所有資訊，轉換為XBRL格式，以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範，進行合併報表編製準則的描述，以利系統之開發。在完成分類標準的建立之後，本研究以一合併報表編製範例，並利用JAVA程式語言，實作合併報表範例編製系統，以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果，不僅可以自動化編製XBRL合併財務報表，本研究利用XBRL規則庫進行編製準則之描述，亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外，本研究擴充了XBRL之應用範圍，而不限於傳統之財務資訊分析，相關之會計領域問題，皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.

本論文藉由分析三十二位主修英語的研究生所寫的克漏字測驗以及引導寫作來探討其使用完成式的情形。文中的討論主要涵蓋了三個面向：語言形式和語意之間的連結，語法體(grammatical aspect)與情狀體(lexical aspect)之間的關聯，以及語法體與篇章組織(discourse organization)之間的關係。本篇研究發現，進階學習者能將完成式的語言形式正確使用，但是似乎仍未能達到高度的適當使用(appropriate use)。此外，研究發現學習者有使用完成式的動詞似乎偏向於其語意中帶有終點(endpoint)或結果狀態(result state)的類別，此項發現並支持之前文獻的研究結果。最後，結果亦顯示學習者在篇章中所使用的完成式似乎具有情景建立的功能(scene-setting function)，幫助他們在文章的開頭建立起背景。 / This study aims to explore the advanced learners’ use of the perfect aspect from the perspectives of form-meaning matching, lexical aspect influence and discourse organization influence. Thirty-two English-majored graduate students participated in the present study and they had to complete two tasks: a cloze test and a composition. With a careful examination over the collected data, these advanced learners’ use of the perfect aspect could be summarized as the following. First of all, they showed better formal accuracy than appropriate use of the perfect aspect. Although they presented more underuse in the task of cloze, they had more overuse in their compositions. Secondly, it was found that the perfect aspect was closely related to the verbs involving a semantic endpoint. These verbs, according to Vendler’s classification, are ACCOMPLISHMENTS and ACHIEVEMENTS. Finally, the learners in the present study showed a tendency of using the perfect aspect as the scene-setting function in the opening paragraph of their compositions.

Many empirical and theoretical studies show that workers obtain jobs through their social contacts. This paper attempts to investigate how the difference of individuals’ intrinsic abilities in obtaining their jobs affects the social network structure that emerges. When the probability of players who get job information by themselves is large enough, low-ability players will maintain more contacts than high-ability players do. We analyze the equilibrium network structures in homogeneous society and heterogeneous society respectively. For analyzing more complex cases that people are heterogeneous in their ability of obtaining jobs, we suggest a new equilibrium concept: Forward Induction Network Equilibrium (FINE), a refinement of pairwise stability equilibrium. According to FINE, the possible equilibrium network structures can be reduced drastically and the outcomes are either symmetric or close-to-symmetric equilibrium networks. We show that the difference of social contacts among overall individuals is no greater than one contact in the close-to-symmetric equilibrium networks.

近年來，受到美國法學界以及全球經濟形勢巨變的影響下，國內學者也逐漸開始注意關於公司經營者報酬之相關議題，並陸續開始就此議題發表相關著作，而本文則試圖從代理成本的觀點切入，並以我國在此議題方面最借重之美國經驗來分析、檢討此議題在我國的發展現況。 以美國近二十年的發展經驗來看，報酬議題是否受社會大眾、媒體甚至政府相關單位之重視，並進而採取相關改革措施，實際上與經濟景氣的循環以及重大公司弊案之發生，有相當密切的關係，大抵上，當經濟景氣下降或重大公司弊案發生，股東、投資人及新聞媒體便開始關注公司經營者是否有超額報酬之現象。而我國關於此議題之改革發展軌跡，雖然未必與美國的發展經驗相符，但由於我國深受美國的影響，在改革方向上幾乎可謂是跟著美國的腳步前進。例如在90年代初期，美國政府受到學說「理想締約說」之影響，大肆推廣股票選擇權等股權性報酬之使用，我國受此潮流影響，便於2001年修正公司法時，將員工認股選擇權、員工股票分紅納入規範；而2000年初期，美國發現股權性報酬的大量使用反而促使經營者報酬的飆高，為解決此問題，美國政府在學說「高階經理人權力說」的影響下，著手改革資訊揭露制度、修正會計認列制度和推動股東建議性投票規範，而在我國方面，政府也在媒體輿論的壓力下，進行了類似的修正；最後，在2008年後半爆發、衝擊全球的金融海嘯，美國國會為平息民怨，將經營者報酬之限制條件納入抒困方案中，而我國的立法院也效法美國，修正公司法，對於成為政府抒困對象之公司限制其經營者報酬額度。 然而綜觀我國這十年來關於經營者報酬規範之發展會發現，雖然我國是跟隨著美國的步伐前進，但我國的公司體制和股權結構畢竟與美國有很大的不同，僅是將美國的改革措施套用在我國並無法解決我國的問題，更何況我國始終未曾透過系統性地檢討經營者報酬在相關理論下之定位，來發覺我國現行制度的缺失並予以對症下藥，是以，改革至今，仍難以看出初步的成效。因此，本文嘗試從美國法近年改革之理論依據，即從代理理論衍生而出的「理想締約說」和「高階經理人權力說」來檢視我國現行的經營者報酬監控制度之缺失，並提出未來的修正建議。 歸納上開兩學說的主要想法，關於經營者報酬之監控，應從三方面即強化報酬與績效之連結、董事會的內部監控、和股東的外部監控著手。而在內部監控方面，因董事會成員易受互惠心理、同儕情誼之影響，是以必須輔以股東的「憤慨」力量才能達成。 則首先，在績效與報酬之連結方面，實證研究結果發現，我國無論是非股權性報酬、股權性報酬、或報酬整體，皆呈現與績效連結不佳的現象，其原因，或許與我國多數公司係由控制股東所掌控，存在核心代理問題，且董事兼任經理人之現象普遍，董事往往同時領取兩份報酬，產生雙重評價績效之情況有關。 其次在內部監控方面，由於我國公司法將董事報酬之決定權劃歸為股東會所有，是以，我國董事會關於董事報酬之決定，原則僅居於負責提案的輔助性地位，也因此，我國公司法並未另外在董事會內設置董事報酬之監控力量。而此情形縱使在證交法引進獨立董事、審計委員會制度後，亦未發生重大改變，因實際設有審計委員會之公司寥寥可數，是以在大多數公司中，關於董事報酬議題實際上不存在內部監控制度。 最後在外部監控方面，股東之外部監控主要是透過表決權之行使，以及代表訴訟之提起組成，但由於各公司的股東會普遍在章程中將董事「報酬」與「酬勞」之決定委託由董事會行使，使得在我國公司實務上，董事會始為董事報酬最終決定者，股東會的表決完全流於形式；且我國的報酬資訊原則上仍採「彙總」揭露制，外部人無法得知公司內部實際的報酬分配狀況，高階經理人權力說主張的「憤慨成本」於我國也很難形成，無法對董事會產生實質的壓力。另外，我國的股東代表訴訟在制度設計上存有很大的缺陷，很少有股東願意透過此機制來糾正董事會的不當決策；加上資訊揭露不健全，股東根本無從知曉內部的報酬分配情況；另外，縱使股東提起代表訴訟，也會被沈重的舉證責任以及證據蒐集之困難所擊倒。因此，從此面向檢視我國現狀會發現，我國關於經營者報酬議題，實際上不存在真正的外部監控。 綜合上述檢討之結論，對於我國現行的經營者報酬監控機制，本文認為應進行下列數項改革：(1) 放寬董事報酬中股權性報酬工具之使用；(2) 報酬決定設計之修正；(3) 強化報酬資訊透明度；(4) 建構有效的司法審查。且由於我國公司存在核心代理問題和少數股東控制結構，是以，本文認為，對於董事報酬監控之改革，必須倚靠強大的外部監控力量始可能達到監控效果，而外部監控力量能否發揮的前提便建立在完整的資訊揭露制度上，因此強化報酬資訊透明度應為當前的改革重點。

本論文提供了一個句子重組試題編製的環境，協助教師編製句子重組試題，同時學生也能夠在此編製環境中練習句子重組試題。 句子重組試題即是要求學生把試題給的一組詞彙組合成特定詞序的正確語句之題型，該試題類型可以檢驗學生對於句型和文法的知識。然而試題所給的詞彙集合往往除了可以組合成教師想要學生回答的正確語句之外，也可以組合成其它的合法語句。為了能辨識學生的回答，把這些合法語句以人工方式逐一建置為答案卻對出題教師造成了負擔。 我們建構了一個電腦輔助句子重組試題編製的環境來減輕出題教師的負擔。為了讓電腦可以恰當地判斷學生的回答，我們的編製環境限制了試題詞彙集的相對位置，藉此約束學生只能排出教師預設的特定答案。同時在出題教師建置試題答案時，我們的編製環境也試圖提供所有可能的合法詞序之語句，供出題教師參考。但本論文的研究經驗顯示要自動協助出題教師預示所有可能的合法詞序之語句卻是一件艱難的工作，而且這一研究問題與語法學有密切關係。 本論文以基礎詞組為主軸，透過合併詞組和史丹佛剖析器的操作建構出英文句子重組試題編製環境，供教師編輯與學生練習。同時，我們在論文中也提報了中文句子重組試題編製環境的初步探討。 / This thesis presents a computer assisted environment for authoring test items for sentence reconstruction. Not only the teacher can author the test items for sentence reconstruction, but also the student can practice the test items in this environment. A test item for sentence reconstruction asks the student to arrange the shuffled words in a correct order, and this type of tests can examine the knowledge of sentence patterns and grammars of the student. However, the rearranged sentence may match with not only the correct sentence that the teacher wants but also other sentences which are legal. But enumerating all possible legal and acceptable answers for judging the answer of the student manually makes the teacher taking a big load. We construct a computer assisted environment for authoring test items for sentence reconstruction to lighten the load of the teacher. For the purpose of judging the answer of the student by a computer easily, the relative locations of the words are restricted so that we can restrict the sentences that the student arranges. When the teacher provides the correct answers, we try to find and return all of the sentences which may be legal for the teacher's consideration. However, our experience shows that it is difficult to find all of the legal sentences for a given set of words, and this problem associates closely with a certain syntactic research work. This thesis depends on basic word groups to construct an environment of test item authoring for English sentence reconstruction by merging word groups and using the Stanford Parser, and report an initial study of an environment of test item preparation for Chinese sentence reconstruction.