近年來各國跨國企業利用對外投資控股架構設計進行租稅規劃，複雜的跨國結構安排導致各國稅基嚴重被侵蝕，引起各界關注，故了解跨國公司如何規劃其投資控股架構有其必要性。基於國內尚未有實證文獻探究國際租稅規劃對我國跨國公司投資控股架構決策之影響，因此本文針對2010年至2014年台灣上市櫃公司之海外關係企業目前投資控股架構進行研究，以了解我國對外投資的投資控股架構設計概況。此外，本文進一步探究跨國公司為了進行國際租稅規劃，不同租稅屬性的上下層公司是否確實會有相對應租稅特性之公司搭配形成控股連結。 本文建構兩個迴歸模型，採用Tobit模型進行實證分析。模型一分析基本租稅因素對於跨國控股連結之影響，實證結果顯示跨國控股連結設計會受到租稅協定、上下層公司所在國稅率差距影響。而模型二檢視國家組合間之租稅搭配相關變數對跨國控股連結的影響。結果顯示，上下層公司所在國的租稅環境確實會影響與其形成控股連結之所在國家的區位選擇。 / In the recent years, multinational corporations using the design of investment holding structure to do the tax planning. The complicated investment holding structure result in the tax base being damaged, and it draws the attentions of all walks of life. Therefore, there’s necessity to understand how the multinational corporations plan their investment holding structure. Due to the fact that there’s no literature which research the influence of international tax planning to our country’s multinational corporation investment holding structure decision have been proved. In order to understand how Taiwan’s multinational corporations plan their investment holding structure, we do the research against the investment holding structure of Taiwan’s listed companies from 2010 to 2014. Besides, we do the research more advanced on the international tax planning to see whether there will be companies with corresponded different tax characteristic that form an ownership links with the upper and lower companies of different tax characteristic. In this paper, we constructed two regression models, the Tobit random effect model is used to do the empirical analysis. The Model 1 analyzes the relation between the basic tax variable and the cross-border ownership links. The results indicate that the design of cross-border ownership links will be affected by tax treaty and the difference of tax rate between the upper and the lower countries. And the Model 2 examines the relation between tax collocation of country pair variables and cross-border ownership links. We found out that the tax environment where the upper and lower companies are located has truly affect the location choice of the country which the ownership link is linked to.

本研究探討台灣IC設計業者與FAB廠間技術知識連結之影響，主要的研究問題包括：(1)IC設計業者內部技術知識連結與知識流通之影響？(2)技術知識特性與IC設計業者跟FAB廠技術知識連結之影響？(3)IC設計業者跟FAB廠技術知識連結與知識流通之影響？ 本研究採個案研究法，共訪問六家IC設計業者及兩家FAB廠，主要的研究結論如下： 壹、IC設計業者內部技術知識連結對其知識流通之影響 一、本研究發現當專案組織結構的不同，IC設計業者知識的蓄積有所不同。 當專案組織結構採重量型團隊時，IC設計業者主要將知識蓄積在人員身上，例如：個案A公司、個案C公司、個案F公司。 當專案組織結構採自主性團隊時，IC設計業者除了主要將知識蓄積在人員身上外，還將知識蓄積在文件上，例如：個案B公司、個案D公司、個案E公司。 二、本研究發現當團隊成員解決問題透過面對面(包括正式或非正式)溝通方式、分享經驗，有助於IC設計業者知識在共同化過程中創造，例如：個案A公司、個案B公司、個案C公司、個案D公司、個案E公司。 貳、技術知識特性對其IC設計業者跟FAB廠技術知識連結之影響 一、本研究發現當技術知識路徑相依度不同之產品開發專案，IC設計業者與FAB廠間之互動方式有所不同。 當技術知識路徑相依度低之產品開發專案，IC設計業者與FAB廠間的互動方式採共同開發模式，例如：個案A公司、個案D公司、個案E公司。當技術知識路徑相依度高之產品開發專案，IC設計業者與FAB廠間的互動方式採早期投入模式，例如：個案B公司、個案C公司、個案F公司。 二、本研究發現當技術知識路徑相依度不同之產品開發專案，IC設計業者對FAB廠服務經驗的要求有所不同。 當技術知識路徑相依度低之產品開發專案，IC設計業者對FAB廠服務經驗的要求高，例如：個案A公司、個案D公司、個案E公司。 當技術知識路徑相依度高之產品開發專案，IC設計業者對FAB廠服務經驗的要求低，例如：個案B公司、個案C公司、個案F公司。 三、技術知識路徑相依度不同之產品開發專案，不會影響IC設計業者在設計初期搭便車搭便車(Shuttle Bus)，其在驗證最新的設計，例如：個案A公司、個案B公司、個案C公司、個案D公司、個案E公司。 四、本研究發現當技術路徑相依度不同之產品開發專案，IC設計業者與FAB廠間良率管理有所不同。 當技術知識路徑相依度低之產品開發專案，IC設計業者與FAB廠間採系統式良率管理，例如：個案A公司、個案D公司。 當技術知識路徑相依度高之產品開發專案，IC設計業者與FAB廠間採隨機式良率管理，例如：個案B公司、個案C公司、個案E公司、個案F公司。E公司由於只是採成熟的製程技術，技術複雜度不高，而且良率比較高，所以不需要系統式的良率管理。 參、IC設計業者跟FAB廠技術知識連結對其知識流通之影響 一、本研究發現當FAB廠提供豐富的服務經驗時，有助於IC設計業者技術知識的創造上有效的整合，例如：個案A公司、個案B公司、個案C公司、個案D公司、個案E公司、個案F公司。 二、本研究發現當IC設計業者在設計初期時搭便車(Shuttle Bus)時，有助於IC設計業者建立知識創造上的原型，例如：個案A公司、個案B公司、個案C公司、個案D公司、個案E公司。 三、本研究發現當IC設計業者與FAB廠間良率管理採系統式時，有助於IC設計業者知識的吸收上培養跨越疆界者，例如：個案A公司、個案D公司。

當企業的經營環境逐漸由封閉走向開放的同時，對於外部環境的管理就益 發突顯其重要性；而臺灣地區金融機構在長達數十年的封閉後，終於在民 國八十年十五家新銀行的開放設立，邁開自由化之途，所以此番十五家新 銀行的開放設立，對於臺灣的金融發展深具意義。此外，在企業對於外部 環境的各種管理方式中，董監事連結可能是最具彈性且最易施行的方法之 一。因此，本研究乃以此十五家新銀行為對象，研究新銀行的董監事連結 行為，研究目的主要有四：一、了解十五家新銀行董事、監事的組成，以 及新銀行與外部組織間的董監事連結型態。二、了解新銀行董事會規模、 組成、以及董監事連結型態間之關連性。三、了解新銀行組織特性，對新 銀行董事會規模、組成、以及董監事連結型態的影響。四、了解新銀行董 監事連結型態，對新銀行經營績效的影響。研究方法方面，主要是利用次 級資料的蒐集與適度的人員訪談，以獲致十五家新銀行的董監事連結與研 究所需的其他相關資料。其次，利用敘述性統計技術，對新銀行的董監事 連結行為進行內容分析，以了解新銀行設立初期的董監事連結行為。最後 ，更透過相關、迴歸、及分組變異數分析等技術，對新銀行董監事連結與 組織特性、經營績效間之關係進行驗證。本研究主要發現與結果有：一、 新銀行存有相當程度的董監事連結行為，而且個別銀行間在董事會規模、 組成、以及董監事連結上，亦存有相當大的差異。二、新銀行的董監事連 結對象，以國內大型企業或集團為主；不過，與其他金融機構間的董監事 連結（水平連結）情形並不顯著。三、新銀行董事會規模、組成、以及董 監事連結等連結行為變數間並無顯著的關係存在。四、新銀行的組織規模 與董事會規模及組成無顯著的關係存在；不過，卻與董監事連結成正向的 關係，尤其是方向性連結。五、新銀行的股權集中度與董事會規模成顯著 負相關，不過與董事會組成及董監事連結間卻無顯著的關係存在。六、以 中南部地區為營運重心的新銀行，董事會規模和外部董事比例均較以北部 為重心的新銀行為高，但是內部、專業董事比例、及董監事連結卻反而較 低。因此，由於各銀行地理營運重心的不同，將可能導致不同程度的董監 事連結行為。七、新銀行董監事連結與各經營績效指標間，除了與金融卡 發卡量存有較顯著正向關係外，其餘各項經營績效指標與董監事連結間並 無顯著關係存在。

This study posits that there is a connection between political action online and activism in the real life. In addition, social ties and networks as well as political knowledge and efficacy play an important role in this connection. Causes, an application on Facebook, was selected for analyzed. A mixed method study was conducted, consisting of two stages. In the first stage (quantitative), a survey was utilized to investigate the correlation between activities on Causes and conventional political engagement. A total of 45 responses were gathered using convenience sampling. It was found that there is a strong correlation between action on Causes and conventional political engagement. For example, information retrieval activities are correlated with conventional activism (r=.418, p<.05), and social networking activities are also correlated with conventional activism (r=.661, p<.05). In addition to the survey, intensive interviews (N = 5) were conducted in the second stage (qualitative) to elaborate and clarify the results from the survey as well as to explore new grounds on the significance of ties and networks. Some themes have emerged from the interviews, including motivations for the use of Causes, Causes as an information channel, potential and problems of Causes, online versus offline activism, affiliation and involvement, political knowledge and efficacy as well as ties and networks. Interview findings concluded that the high correlation between online and offline activism is further specified by the interviewees to be an extension of each form of activism, meaning they are complementary rather than identical.

Granovetter proposed that weak ties connect different sections of social networks, thus function as the channel for individuals to gain access to useful information unavailable at existing social circles. The first motivation of this study is to explore to what extent strength of ties theory explains information exchange behaviour of Taiwanese Facebook users. According to past research, Chinese rely on those with close guanxi, such as family members and close friends to satisfy individual’s needs. This leads us to ask if guanxi would also play an important role in satisfying individual’s needs for information. Thus the second motive of this study is to explore the significance of guanxi for Chinese Facebook users in selecting the counterpart for information exchange. It is hoped that the results of this investigation will contribute to social networks, guanxi, information behaviour research and social network sites users’ study, especially in Taiwan. Based the data collected via online survey, this study found that respondents tend to rely on strong ties as their primary sources of information. If their strong ties were not able to provide the information, respondents would rely on the connections of these strong ties, rather than the weak ties in their network, to find the information they needed. Thus strong ties are the key to information exchange in a social network.

隨著個人電腦與網際網路科技的逐漸成熟，網路上每日都有巨量資料（Big Data）產生。近年來隨著社群網站的崛起，如何處理這些巨量的社群資料，並有效率地提供出有意義的社群資訊，將是這幾年社群網路領域研究的重點。每當內閣改組消息一出的時候，各政府部門單位的官職繼任官員，都會成為社會公眾關注的議題。本研究將使用中華民國政府官職資料庫，以社群網路分析與連結預測理論為基礎，並透過資料庫中所提供的資料，隨著不同評選時間點以及評選官職建置出網路。擷取網路的資訊，利用本文所提出的多面向模型（Multiperspective Model）產生多種觀點的分數。接著使用評選模型（Evaluation Model）將各個觀點的分數整合，進行某官員繼任某官職可能性計算，然後輸出官職繼任官員的評選清單（Evaluation List）。最後對輸出的評選清單分別對空降繼任狀況、各級上司對於繼任人選決定影響力、單一觀點與多觀點評選方式的評選結果、多觀點評選方式下重視的觀點，以及官職繼任成因五項分析進行探討。 / With the well development of personal PC and the Internet technology, there is a huge amount of data (Big Data) being generated on the Internet every day. Because of the debut and rise of social websites, how to deal with such a huge amount of community information as well as efficiently provide meaningful data to the public has been an explored main issue in the field of social network research in recent years. When the news about cabinet changing was released, the successor of various government departments will become the actively concerned topic for the public. This research applied a government position transaction database as the elements to build the network, which based on Social Network Analysis and Link Prediction theory with different evaluation position and evaluation time. Captured information in the network was used to generate the scores of multiple perspectives according to the Multiperspective Model. Then using the Evaluation Model, which can integrate each observed perspective, and calculate the probability of an official succeeds of a position. Finally the network could output the evaluation list of position successor. In the end, the outcome of the evaluation list was applied to analyze and discuss the following 5 research questions: The situation that the successor isn’t from the unit of successive position, the influence of all levels superiors on the succession decision, result of evaluative methods of a single view and multiple perspective, the important perspective of Multiperspective evaluation, and causal relationship of official successor.

意識的議題古老而難解，但是近年來認知神經科學領域對此議題的探討已經熱烈展開，本研究之主要目的即在探索視覺意識與大腦功能性連結之間的關係。 根據一項人臉知覺的實驗結果，本研究依照線性對非線性、局部對整體等兩項條件所構成的四個取向，分別擬定用以反映視覺意識的腦電波指標。結果發現，線性的局部指標—即γ波的強度，以及線性的整體指標—即γ波的相位耦合程度，兩者皆無法有效反映視覺意識。然而，非線性的局部指標—即吸子的相關維度，在特定通道上可以反映視覺意識；至於非線性的整體指標—即廣義的同步化程度，乃為四者中最能穩定反映視覺意識的指標。 除了得到上述若干可以有效反映視覺意識的腦電波指標之外，本研究實質上整合了認知神經科學、非線性動力系統理論、小波轉換理論以及小世界理論等當代思維，因此文中亦做出大量而深入的理論探討，並且提出對現有相關研究在邏輯或方法上的改進與澄清。 / Consciousness is an ancient and puzzling mystery. Until recently, scientists have made little significant progress on it. This study is aimed to search for the neural correlates of visual awareness. / Based on empirical data from an experiment of face perception, this study explores linear vs. nonlinear and local vs. global human EEG indexes of visual awareness. The results indicate that neither linear local index, i.e. γ-band power, nor linear global index, i.e. γ-band phase coherence, can reveal the participant’s state of awareness validly. However, nonlinear local index, i.e. correlation dimension of attractor, can be a valid index of visual awareness, but only on specific channels. Last but not least, nonlinear global index, i.e. generalized synchrony, can be the most valid and efficient index of visual awareness. / In addition to the empirical findings listed above, this study, an interdisciplinary combination of cognitive neuroscience, chaos theory, wavelet transform and small-world theory, also presents numerous theoretical discussions and modifications to other related studies logically or methodologically.

近年來知名公司面臨起訴或遭到定罪的消息層出不窮，然而在公司定罪的相關研究中，多數文獻著重於探究遭受定罪之事實對公司價值的影響，較少研究聚焦於定罪事實對公司所參與之聯貸案契約條件的影響，有鑑於此，本篇文章旨在探討犯罪公司於定罪前後其聯貸借款條件之借款利率是否有顯著差異。本篇研究發現事件前後犯罪公司之借款利率差異並不顯著。當我們試以修正資料庫登錄與犯罪新聞時間差的問題後，結果顯示犯罪公司之借款利率於犯罪相關新聞發布後顯著上升，除此之外，考量交乘作用後發現犯罪公司間，犯罪罪刑為詐欺類以及受判罰金較高的犯罪公司於事件後，相較於其他犯罪公司，該類公司更傾向面臨較高的借貸成本。 / A number of well-known corporate prosecutions have been raised in recent years. Previous literature focuses more on the valuation impact of corporate convictions. Empirical evidence on how corporate convictions affect the contract terms of syndicated loan is sparse. We examine how corporate misconducts affect the pricing of bank debt after corporate convictions. We find that the difference of loan spreads between facilities initiated before and after conviction are insignificant. Taking potential lag of initial announcement time into consideration, we find significant evidence that the effect of corporate conviction is positively associated with the increases of loan spreads. Moreover, interaction terms with conviction variable show that firms with large fines or convicted of fraud-related crimes tend to face higher loan spread after convictions.

社會運動運用社群媒體成功達到政治目的之背後，並不全然都是正面效果，我們同時也得注意到社群媒體使用者在線上的衝突行為。本研究以太陽花學運期間的臉書狀況為例，探討影響臉書使用者做出「刪除好友」與「取消追蹤」行為的因素，以及這些行為影響臉書使用者較少暴露於不同意見的可能。本研究透過違反臉書社交禮儀程度、連結程度以及社會認同理論解釋臉書的衝突行為，並且探討臉書使用行為是否產生回聲室效果。 本研究結果發現，當臉書使用者感受到的違反聯書社交禮儀程度較高、臉書使用者與臉書好友之間的連結程度較低、以及臉書使用者與臉書好友之間的多重社會認同度較低，都會影響臉書使用者做出刪除好友與取消追蹤的行為；另外，研究結果也顯示了刪除好友行為會影響臉書使用者暴露於不同意見的程度較低。本研究期揭示臉書使用者面對不同意見之時，會有刪除好友以及取消追蹤的行為，並提醒我們思考此行為帶來的影響。

近幾年的大規模社會抗爭運動，不像過往傳統社運組織由上而下的動員，強調一致的意識形態和認同作為號召，而是透過網際網路與社交媒體的訊息擴散與中介動員，形成水平式的串連。面對這種新型態的網絡化社會運動，Bennett & Segerberg（2013）提出連結性行動（connective action）概念，強調個人化行動框架的重要性，以及組織在這些新型態社會運動中扮演的不同角色。本研究以2013年苗栗大埔農地徵收一案作為本地的連結性行動個案，觀察社交媒體上的浮現社群和既有的社運組織之連結，探討線上與線下參與者之串連如何使此案成為眾所關注的社會抗爭事件。 　　本研究採取複合式研究方法進行資料蒐集與分析，研究場域包括線上社交媒體與線下田野觀察，並訪談實際參與者。研究發現，在2013年苗栗大埔事件中，透過社交媒體的訊息擴散與動員參與，一波又一波的訊息擴散累積為下次的動員能量，號召更多的個別行動者參與；再者，社運組織作為一個連結平台，讓線上社交媒體的議題社群，有機會與在地抗爭者共同參與活動，並捲動不同社運組織之間的連結，形成社運組織「網絡的網絡」的協作圈。 / In the 2013, residents of Miao-li Da-pu fought for their living right against the government. They organized a series of protest by mobilizing people through social media. This was one of the several high-profile networked social movements in recent years. Adopting “the logic of connective action” from Bennett & Segerberg (2013) as the conceptual framework, this study examines the online and offline social networks of activist organizations during the protest events of Miao-li Da-pu. This analysis indicates that the protest’s information flows on the social media may recruit more individuals to participate the protest. Moreover, the organizations enabled “the network of networks”, which is linked to the networks belonging to different organizations. The role of organization in the protest is not only to mobilize the resources but also an enrolling platform to connect various individuals and local residents to work together.