當前我國各級政府財政因窘、公共建設財源短缺，地方期盼興建捷運建設，惟捷運建設成本高昂，國家發展委員會參考美國租稅增額財源機制（Tax Increment Financing, TIF）制度核定「跨域加值公共建設財務規劃方案」，該方案廣泛用於配置捷運建設經費，主要係結合創新財源及「自償率」機制促使地方政府善盡財政努力，改善早期建設外部效益未能內部化的缺點，由中央及地方依自償率共同分擔捷運建設經費。本研究發現中央為減少財政負擔設置自償率門檻作為補助依據，恐造成地方為求計畫核定，將配合中央或自行美化財務參數，導致未來財政上的道德危機，觀之美國爭議個案，發現以未來的租稅增額挹注公共建設時隱含道德危機及財政排擠，相關問題管制措施不足，我國援用美國相關制度時應特別注意其制度上的缺點，然目前國內制度及相關研究尚未就捷運建設營運期之自償性經費提出對應的管考措施。 依財政分權理論，捷運建設自償性經費可按財政總量管制的理念進行管考。本研究分析美國管考機制爭議案例後續處理方式，再歸納愛荷華州管考機制相關作法，發現該州管考措施多元，不僅明訂資訊公開項目，亦限制制度運用範圍，可作為我國管考道德危機及財政排擠問題之參考。然而，美國制度與我國「跨域加值公共建設財務規劃方案」未完全相同，為設計適合我國之管考機制，本研究邀請曾經參與該方案之中央及地方相關人員，以及國內大眾捷運系統學者參與焦點團體座談會及個別訪談，針對現況課題進行深入的探討。經分析訪談意見，發現捷運建設財務規劃現況問題包含中央面臨地方違背財務承諾道德危機，地方則可能出現財政排擠問題，故管考機制應發揮財務預警、資訊透明功能。 本研究建構一套管考機制，以計畫、執行、檢查、改進（Plan-Do-Check-Act）的實施程序進行下列管考措施：（1）審議期間由中央依捷運建設貢獻審議各計畫租稅增額投入建設經費比例，並制定財務監督及輔導原則、資訊公開原則，供地方據以制定相關配合辦法。（2）建設期間中央給予補助前，監督地方檢討非自償性經費執行情形。（3）營運期間由地方主管機關每年向地方公共債務管理委員會提報自償性財源收益績效，中央每5年檢核地方綜合成效。（4）配套措施包含由中央擴充、開放資訊系統供地方及民眾運用，落實財政透明及公共課責，輔助推動管考機制。同時運用彈性獎勵策略，促使地方政府提升財務績效，促使地方自我改善地價評議制度，以充分反映公共建設貢獻，達成外部效益內部化。 / Currently, government is facing financial difficulty on all levels and is short of public funds for public works. Local governments are looking forward to the construction of MRT facilities. However, the costs of these are very high. Referencing the tax increment financing (TIF) system in the U.S., the National Development Council approved the “Project for Cross-Field Value-Adding in Public Works Financial Planning,” which is widely used for the allocation of the MRT construction funds. By combining innovative financial resources and a “self-liquidation ratio” mechanism, local governments are encouraged to make financial efforts to overcome the failure to internalize the external benefits of early construction. Central and local governments share the MRT construction funds based on the self-liquidation ratio. In the present study, we summarized the literature related to self-liquidating public works and found that during the process of reviewing MRT construction plans, in order to reduce the financial burden and increase the self-liquidation ratio of local governments. However, to seek approval for their plans, local governments beautify their financial indicators, resulting in a moral hazard in finance. By analyzing disputes in the U.S., we found that this system implies moral crises and financial exclusion. Control measures on related issues are inadequate. When borrowing related systems from the U.S., the Taiwanese government should pay special attention to their shortcomings. Neither the current domestic system nor related research has proposed appropriate measures to supervise and evaluate self-liquidation funds during MRT construction and operation. According to the theory of fiscal decentralization, self-liquidating funds for MRT construction can be supervised and evaluated as per the framework of growth control quotas. After analyzing subsequent settlements of disputes on supervision and evaluation mechanisms in the U.S. and summarizing practices related to these mechanisms in the state of Iowa, we found that the state has diverse supervision and evaluation measures, which not only clearly stipulate the disclosure of project information, but also set limitations for the scope of applying the system. This can be used as a reference for the Taiwanese government to handle the moral hazard and financial exclusion of the supervision and evaluation system. However, the systems in the U.S. and the “Project for Cross-Field Value-Adding in Public Works Financial Planning” in Taiwan are not entirely the same. To design an appropriate supervision and evaluation system for Taiwan, those who had participated in the development of the plan from central and local governments as well as scholars of the domestic mass transit system were invited for focus group and individual interview. In-depth discussion on current issues was carried out. After analyzing their opinions from the interview, we found that the current situation of financial planning for MRT construction is as follows: the central government is facing the moral hazard that local governments may violate financial commitments and local governments may experience financial exclusion. Thus, the supervision and evaluation system should perform the functions of financial forecasting and information transparency. In this study, we constructed a supervision and evaluation mechanism to implement the following measures through the plan-do-check-act procedure: (1) During the reviewing phase, the central government considers the ratio of tax increment invested into the construction funds for each proposed plan according to the contribution of MRT construction while developing financial supervision and counseling principles and information disclosure principles to serve as a basis for local governments to formulate supporting measures. (2) During the construction phase, prior to granting subsidies, the central government should supervise the review of the implementation of the non-self-liquidating funds by the local governments. (3) During the operation phase, each local authority should report annually to the local Public Debt Administration Committee its earnings from self-liquidating resources and the central government should inspect the overall performances of the local governments every five years. (4) The supporting measures include the central government expanding and opening information systems for local governments and the people, implementing fiscal transparency and public accountability, and prompting the promotion of supervision and evaluation mechanism. Simultaneously, the central government may use flexible incentive strategies to encourage local governments to improve their financial performance and land appraisal systems to reflect fully the contributions of public works and to internalize the external benefits.

文創產業近年來在台灣受到重視，其中，孕育許多設計師的搖籃「創意市集」從2004年即在台灣各地逐漸萌芽，對沒有雄厚資本的設計師或創作者而言，從創意市集起步是常見的做法。隨著市集發展，市集裡的商品已經不再限於設計或創作類商品，自2009年起，以手工食品為主的創作者也開始在市集大放異彩。 許多設計類創作者在市集曝光後，被品牌或通路看中，進而成名或擁有自己的店面。然而，手工食品類的創作者卻無法直接複製設計類創作者的成功模式。產品有保存期限、運送不易以及台灣消費者的購買習慣和對食物習慣的口味等等的限制，皆使手工食品品牌經營相當不易。筆者自身也於2013年7月加入創意市集，持續維持半年的手工食品品牌創業計畫，透過親身體驗發現許多問題和難處。在沒有足夠行銷預算的情況下，手作食品品牌往往透過口碑行銷拓展客源，也會面臨理念難以傳達或消費者難以接受商品等問題。 因此，本研究選擇四個手工食品品牌，以質化訪談了解其品牌發展歷程，再透過策略行銷分析架構解析其創業路上遇到的各種策略成本－外顯單位效益成本(C1)、資訊搜尋成本(C2)、道德危機成本(C3)、專屬陷入成本(C4)，企圖了解消費者在創意市集購買手作食品時考量的成本以及影響其購買動機的因素，歸納手作食品品牌透過創意市集創業的經營模式，以提供後續想進入市集發展的創業者參考。 以策略行銷分析架構分析後，本研究認為手工食品品牌創業時首要面對的問題是如何降低消費者的C2及C3，因為消費者需要先知道且信任品牌，才會進入評估C1的階段。左右C1的重要因素為商品特色，手作食品的特色不可以僅僅是手工製作，而應該要有獨特的產品口味或用料，才能帶給消費者別於一般食品的效益。最後，經營者與消費者的互動除了有助建立消費者對品牌的C4之外，也能透過消費者的人脈為品牌帶來更多發展機會。

根據經濟部中小企業處的統計，至民國102 底止，台灣共有1,363,393 家登 記在案的公司，其中，約有97%的公司屬於中小型企業，也就是說，台灣要創造 下一波經濟成長，提升台灣的整體競爭力，勢必與「中小型企業」的管理有很大 的關係。如何推動中小企業成功，中小企業該如何管理，才是台灣最需要重視的 議題。 因此，本研究藉由策略行銷分析架構與«隱形冠軍»一書中所發展之中小企業 成功模式，以質化的個案研究方式，透過密集的訪談了解台灣某一中小型企業－ W 公司之經營模式，並據以分析中小型公司如何制定策略、累積內部競爭力，如 何處理與顧客間交易所衍生的策略成本－外顯單位效益成本、資訊搜尋成本、道 德危機成本、專屬陷入成本，找出W 公司所必頇處理的關鍵問題，並給予營運上的建議。本研究也詴圖將隱形冠軍的內容與策略行銷架構結合，歸納成一整合的 中小企業經營模式，希望能對中小企業的經營發展做出貢獻，並作為中小企業制 定策略、檢視營運之參考。

我國主機板業在短短不到二十年的時間內迅速竄起並獨霸全球，但由於市場的飽和、產品的規格化，主機板業邁向產業集中化及強者恒強、弱者恒弱的趨勢日趨明顯。因此，各廠商經營效率的改善及提升，及同業間生產規模擴展之競爭，乃至於對未來市場變化之因應便成為一重要研究之探究課題。 本研究採用問卷調查的方式，從主機板產業中選擇中國大陸大學二年級學生為研究對象，發現入學後購買電腦的學生比例達到71％。從各個時段的購買相對值來看，假期結束後回校的前兩個月是購買高峰。按購買電腦類型，DIY的整體份額在29％，筆記型電腦最高在62％；按計劃購買的性別來看，不論是男性或女性，皆是以筆記型電腦為主，其次是DIY；沒有計劃購買電腦的同學中，目前沒有需求是主要原因，而受限於價格是其次。質量可靠、知名品牌與朋友推薦是同學們選擇主板的主要因素。 產品規格及性價比，事先搜尋相關產品資訊確認主板產品的確能提供其廠商所強調的功能或價值，同學多會通過 「詢問朋友」、「媒體推薦」、「網上搜索」等來獲取相關信息，因此相關之「外顯單位效益成本」、「買者資訊搜尋成本」、「買者道德危機成本」等預算，應當維持相當水準， 對於「買者專屬陷入成本」的行銷預算，可以酌情減少， 當廠商了解客戶在面臨的問題及顧慮後，即可透過4C策略行銷的分析，設計出能夠解除客戶疑慮的方案，建立共識，降低雙方的交易成本及風險，以確保合作有個好的開始。本論文從廠商的角度以4C架構進行行銷策略分析，以協助廠商隨著專案進展也可以很方便地檢視各種策略組合，故即使是在多專案併行時，依然能有效掌握各種策略的執行。 / The motherboard industry has developed soon within 20 years and now become the top in the world. In 2000 the market share reached to 84.7%. However, due to the saturation of the whole market and the standardization of the products, it is obvious that the industry has stepped to centralization. The trend of “The stronger will be stronger; the weaker will be weaker” can be seen in the industry. Therefore, the improvement of efficiency, the competition within the industry, and the ways to cope with the market changes in the future are critical topics to research. This research adopted the method of questionnaire survey and took sophomore from universities in China as research objects. We could found in this research that the time students bought their computers concentrated on 2008 and 2009；That is, the frequency which students bought their computers peaked when they were freshmen and sophomore. Also, according to this research, we could found, in the type of computers students bought, that students who bought DIY computers account for 29% and who bought note books account for 62%, the highest percentage. Furthermore, we could found, in the gender who bought computers, that the percentage of boys who bought DIY computers is obviously greater than the percentage of girls and that the percentage of girls who bought note books is obviously greater than the percentage of boys. The primary factors influenced the decision that students bought motherboards are the quality, famous brand, and friends’ recommendation.

本論文將檢視非虛構歷史記錄（史料）與虛構歷史書寫（歷史小說），全方位分析歷史意識與書寫間的關係。在考察大量非虛構歷史記錄與虛構歷史文本間的關聯與從屬性後，試圖梳理出隱晦於兩者間之互動聯繫。上述聯繫奠基於認識論、認知學、美學、語言學與本體論，而這些特性皆將於論文中詳細分析論述。 在深入介紹三位重要的歷史／文學理論家—詹明信、保羅‧呂格爾以及海登‧ 懷特—並且比較其作品之異同後，本人將於第二章提出本論文的主要發現之一，即作品中存在著本人稱為「美學倫理」的、一種不斷形塑的思維。本人認為，美學倫理是一種強大且具約束力的複合物，它連結並影響著非虛構與虛構歷史的書寫， 而書寫則涵納了道德／倫理與美學特性之實踐。美學倫理乃是動態、高度審慎的領域，其中包含個人與群體的歷史經驗，並且盤根錯節於深層美學與意識的大架構之下。在此經驗中，歷史首先實際發生，接著由歷史學家載入史料，其後由歷史小說家書寫成為故事。 在此部份，我將於論文中引述一些重要的分析家，其中最具影響力者要算是約翰‧杜威以及丹尼爾‧維克伯格，他們的「感知歷史」理論將會是重要論述因子之一。在本文理論中另一重要元素乃是人類意識敘事基礎對於虛構與非虛構歷史敘事的理解與組織模式。而這將再次點明實際的意識經驗（歷史）是如何先發生，之後由歷史學家書寫（意識）歷史，接著再由小說家撰寫故事。 第三章根據上述論證，透過敘述意識概念的細節回顧，以及意識如何建構歷史敘述之脈絡，進一步闡述理論。本研究較為獨特之處，在於對主體性、客體性與相互主體性之間，整合運作聯繫性之分析。第四章將詳細剖析各種特定的美學因子，以及這些因子在理論架構中，歷史意識兼敘述之「發展中網絡」裡所扮演的角色。此分析之重要元素乃是本人對於生活與文學中表達模式之檢視，在過去此類概念並未被充分陳述。 第五章包含真實與歷史書寫之分析。根據本人研究，仍有許多關於歷史敘述中真相之觀察與「建構」方面的細節，過去尚未有較完備之研究。透過比較異同，並整合當代多位優秀分析家與理論家之理論，本人將描繪出關於歷史真相之完整且獨特的理論。此外，本章亦將概略提出一個與論文其他分析搭配，且獨立建構的真相理論。在結論部分，將針對上述眾多概念，提出其整體重要性之論述，以及這些概念對於人類歷史意識與書寫之衝擊。 關鍵字：歷史、歷史意識、歷史學家、歷史小說家、史料、歷史小說化、史實、美學、敘述意識、道德、倫理 / This paper is an expansive analysis of historical consciousness and writing, examining the principle genres of non-fiction history (historiography) and fictionalized history (historical novels). The analysis examines a host of relevancies and affiliations that cross among fictional and non-fictional historical writing, and seeks to highlight underlying vincula linking these two narrative forms. These linkages stem from epistemological, cognitive, aesthetic, experiential, linguistic and ontological qualities, all which will be examined and related in detail. The work begins with a thorough preamble that compares, contrasts and critiques the works of three major historical/literary theorists—Fredric Jameson, Paul Ricoeur and Hayden White—and applies their theory to my own ideas, I introduce my main theses and themes, to be examined throughout the study. A principal finding of this study in Chapter Two is the existence of a conditioning conception I call the “aesthetics ethic.” The aesthetics ethic is I posit a strong, binding amalgamation that links and influences these two genres, comprised of transacting moral/ethical and aesthetic features. The aesthetic ethic is a dynamic, densely deliberative field comprising individual and community historical experience, embedded within profoundly aesthetic and conscious contexts, in which history is first lived, and historical writing by historians and historical novelists is then composed. I refer to a number of important analysts in this section of the work, perhaps most importantly John Dewey and Daniel Wickberg, whose theory of “histories of sensibilities” is an important factor. An additional important element of my theory is that the narrative basis of human consciousness maps onto historical narratives, fictional and non-fictional. This again refers to how conscious lived experience (history) is first lived, and then (conscious) historical writing by historians and novelists is then composed. I follow this examination, in Chapter Three, with a detailed review of conceptions of narrative consciousness, and how this consciousness maps onto historical narrative, proper. A unique element of this study is my analysis of a given combinatory transaction linking subjectivity, objectivity and intersubjectivity. Chapter Four is a lengthy analysis of specific aesthetic factors, and their roles in a “burgeoning matrix” of historical consciousness-cum-narrative within my overall theory. An important component of this analysis is my examination of modality in life and letters, and important conception that has not been adequately addressed in the past. Chapter Five includes an analysis of truth in historical writing—and we find that there are intricate details about the apprehension and “construction” of truth in historical narrative that have not been adequately described before. I delineate, compare, contrast and combine ideas from several premier analysts and theorists in this area, reaching what I hope is a coherent and unique theory of historical truth. In this chapter, additionally, I provide a small sketch of an independently created theory of truth that is in accord with the rest of the analysis. The work concludes with final summaries and thoughts about the overall importance of narrative historical writing, and their impact on human historical consciousness and writing.

本研究是以中國大陸從2005 年到2010年的風力發電之複合材料葉片產業為背景，討論A公司如何從其原來所屬的防腐蝕複合材料行業，跨入一個完全不同應用的風力葉片複合材料行業。於產業進入過程中，有三家迥然不同規模、屬性、企業文化的企業，於過去數年在大陸市場的競爭為研究範疇。 而在這一市場中依其資本來源，可概分為外資、國企與民企三大類，而因著資本來源不同導致其管理團隊與決策模式，有著極大的差異，因此對交易過程的四種成本亦有相當大的認知與評價差異。而這三家競爭廠商於面對不同客戶屬性時，如何依據其個別公司的不同市場地位、公司資源與技術能量，而採行的市場競爭策略。 A公司於競爭初期，利用其既有的品牌知名度、人脈與通路，以降低C2為第一要務，而後利用C2在地優勢與國際原料大廠建立策略聯盟，產生C1的競爭優勢。進一步利用C1優勢降低客戶C3，隨著個案的增加，增強與上游供應鏈的談判力量，再回頭去強化C1的競爭優勢，以本研究所處的市場，所有的競爭最後都還是回到C1的競爭。並對未來的發展提出如何增強各個成本構面的建議，與提升公司淨利的建議。 / The background of this study is based on the wind blade industry of wind turbine from year 2005 till year 2010 in mainland China. We try to analysis how the company A crosses into an entire new industry – wind blade composites from their original anti-corrosion application. And the scope of this study based on these three enterprises with complete different scales, categories and cultures how to compete in mainland China wind blade composites industry in the past 5 years. We may distinguish those customers into three types based on their different capital compose: foreign enterprise, state own company and private company. Due to the different capital compose, it cause quite obvious difference between the business philosophy of the management team and decision model. It also caused huge difference in recognition and evaluation of four kinds of transaction cost. Those three major suppliers how to take different compete strategies when they are facing different customer attributes based on their own corporate market position, company resources and technology. At the very beginning stage, company A leverages its original brand name, connections and channels in composites industry to lower its C2 as first priority. And then company A tries to build the strategic alliances with those global material suppliers to create the compettive advantage of C1. The further step is to reduce customers’ C3 through its C1 advantage. The more customers company A gets, the more bargain power she has with her supplier chain and then she could strengthen her own C1 competitive strength. The most fundamental competition is always backing to C1 competition in wind blade composite section of wind energy industry in China.

本文嘗試以和平問題與暴力問題為焦點，重新理解列維納斯道德形上學之梗概，並解決其政治蘊義所造成的疑難。列維納斯的哲學基本上是一種和平哲學，其所論之和平乃被界定為對暴力的非暴力抵抗，並在其前期作品中具體展現為倫理學對政治學的抵抗。但此一抵抗關係隨著列維納斯的思想進程而逐漸呈現出一種兩歧性，從而引發其思想是否前後不一致的批判，亦產生對和平之純粹性的質疑。筆者的努力即在於說明此一疑難的成因並構想一調和方案。筆者主張，應將列維納斯的思想進程視為一條闡發其倫理學之政治蘊義的思路，但這條從倫理學走到政治學的和平之路，須途經社會學的迂迴方才可能，而如此一種中介性的社會學之建構，惟在列維納斯的他勒目詮釋中獲得。因此，本文綜觀列維納斯的哲學作品與宗教作品，先是闡述責任倫理學的和平蘊義，再從其宗教詮釋學對以色列社群的刻畫得到那基於倫理學之社會學的基本模式，最後參照解構主義的批判，在對質疑政治學與回答社會學的構想中，統括列維納斯的倫理思想與政治思想。 / Peace, as the non-violence resistance to violence, is one of the main topics of Levinas's philosophy. In this dissertation, I attempt to summarize Levinas's moral metaphysics and reflect its political implications by investigating the relation of peace and violence. The relation which in Levinas's early works could be seen as an opposition between ethics and politics has some ambiguity in his later works that emerges in a dialectical way: ethics both opposes and demands politics. My opinion is that this problem can be solved by referring to his religious works, especially his interpretations of the Talmud. In brief, the path of argument is from ethics to politics through sociology. First, I describe the basic principles of Levinas's ethical metaphysics by illustrating the typology of the other and the genealogy of the same, i.e. the phenomenology of the face of the other and the transformation from the same in itself to the same for the other. Second, I find the basic political model in terms of the hermeneutics of Talmud, especially the texts about the people of Israel. Final, I try to appeal to the postmodern thoughts in order to reconcile the risk of violence in Levinas's religious works, and integrate Levinas's ethical thoughts and political thoughts by constructing the politics of questioning and the sociology of response.

台灣資訊服務業的興起，係源自於企業需要資訊服務以解決重複性作業及複雜的管理面問題，以及過去外商進入台灣市場促成產業的競爭發展。台灣資訊服務業者普遍存在有營運資本小、資源有限、產業鏈分工界線不明確的先天體質問題，又同時面臨內需市場小、進入障礙低、競爭者眾之環境面挑戰，在對外開拓國際市場時，又得面對瞬息萬變的環境競爭因素。 資通訊科技服務係為國家基礎建設，資通訊服務是伴隨著商業應用需求而來。繼電子、資訊及通訊產品發展成為占有台灣高達3成外銷比重之後，政府已將資訊服務業列入重點推動產業，期許能在既有的硬體產業優勢下，結合資訊服務業者於軟體質量的提升，打造台灣核心競爭優勢。尤其是資訊服務產業中占比重最高之系統整合業者，應如何建立核心競爭優勢，推出具競爭力的產品服務，建立與產業客戶的長期合作關係，並確保在利基市場上的交易競爭優勢，以求獲利與永續經營發展，是值得關切的議題。 本論文分析架構係以交易成本理論和策略行銷4C理論為基礎，以A公司個案分析為主軸。透過探討A公司發展歷程中如何建立4C行銷策略優勢，包括如何降低客戶之C1：外顯單位效益成本、C2：資訊搜尋成本、C3：道德危機成本，以及運用C4：專屬陷入成本等，以建立市場行銷優勢，並運用4C優勢，建立良性之4C循環，以求長期經營發展。A公司之行銷策略將可提供類似規模與背景的資訊服務業者參考之用。 研究分析A公司個案後，發現其4C循環策略為，建立C1優勢加強競爭力，藉由與C3優勢強者合作拓展通路以降低C2，在客戶端建立有利的C3和C4，並為符合客戶之C1需求，再強化C1之產品效用，建立更強的C3和C4；但其中最為注重C1，因為C1是競爭力的來源，是構成其他3個C的支撐點。 朝聚焦策略發展，並做好基礎技術研發和國際品質認證等基本功；對產品有明確之STP（Segmentation, Target, Positioning），並掌握市場動向之洞察力（street-smart insight），以對的產品切入對的市場（do it right），形成有利的4C循環，才能夠維持優於同業之表現。並在穩健創新經營原則下，掌握利基市場，因時因地制宜的運用4C行銷策略，才能確保4C競爭優勢。 / The advancement of Taiwan IT services is derived from the business needs for information service to solve duplicate activities and complicate management problems, and also contributed by the industrial competitions from foreign IT service companies’ entering Taiwan market. In Taiwan IT service industry there widely exist endowment problems like small operation capital, limited resources, vague supply chains, etc., and environmental challenges, such as the small domestic market, low industrial barrier, furious competitions, etc., and furthermore, there are changeable competition factors in exploring international markets. ICT services are the fundamental national infrastructure, and are accompanied by business application needs. As we know, electronic, information and communication products account for more than 30% of Taiwan exports. After this, with the expectation to create the core competitive strength for Taiwan, IT service industry is one of the key promotion targets chosen by the government, to combine the current hardware industrial strength with the upgrade of software quality and volume. Especially for system integration services, the majority type of IT service industry, it is always worthy to study how to build up its core competence, launch competitive product services, and establish long-term relationship with customers to ensure transaction strength in the niche market, gain profits and sustain for long. The research is based on the analysis framework of transaction cost theory, and strategic marketing 4C theory. The case study：Company A is the axis. By researching the development of Company A, to find how it can accumulate 4C strength, including how to lower customers’ external cost on utility, cost of information searches, cost of moral hazards, and better use cost of assets specificity to enter positive 4C cycles in the long run. Its marketing strategy can be used as a reference for the similar IT service companies. The finding of Company A’s 4C cycles is that, build up C1 power to strengthen its competitiveness, by alliance with C3 power enabled partners to lower C2, and establish customers positive C3 and C4. In the meantime, in accordance with the customer’s C1 needs to enforce the utility of C1, there is C3 and C4 competitiveness strengthened furthermore. Above all, it is suggested to focus on C1, and be aware that C1 is the source of competitiveness, and the leverage of other 3Cs. Deploy focus strategy, and elaborate the basic techniques of fundamental technology research and international quality assurance, with specific product STP（Segmentation, Target, Positioning）, street-smart insight and do-it-right, will form positive 4C cycles, which can result in better performance in the industry. Under the stable, innovative operation principles, catch niche markets and use strategic marketing 4C deliberately to ensure 4C competitive strength.

過去國內電視新聞的相關研究中指出，國內電視新聞報導出現「時段區塊固 定」、「嚴肅新聞比例下降」、「報導內容感官主義化」、「報導形式視覺化」等情況。但僅了解電視新聞的發展趨勢似乎仍不足以了解電視新聞對國人的影響，甚至每日潛移默化的改變。 　　本研究提出有別以往電視新聞研究的新取徑，試圖以新聞框架理論來研究和解釋國內電視新聞的情況，並引用國外電視新聞框架的實證研究，整理出五項已知並已獲得證實的電視新聞框架：「責任框架」、「情感框架」、「衝突框架」、「經濟影響框架」、「道德框架」，以檢視國內電視新聞報導社會運動事件，特別是集會遊行時，這五種新聞框架的呈現和頻道間異同。 　　研究選擇以2008的「８３０嗆馬大遊行」作為觀察對象，經過內容分析後，本研究發現，國內電視新聞確實存在新聞框架，並且因為感官主義的媒體環境趨勢、社會運動團體的視覺訴求、新聞則數分配等原因而使得各新聞框架呈現時的差異。 　　國內電視新聞報導社會運動事件時，最常使用「情感框架」、「責任框架」與「衝突框架」。並且進一步發現發現，國內電視新聞報導社會運動事件時，各頻道間在新聞框架的使用上確實出現差異。 　　政治立場偏藍的電視新聞報導中，比偏綠的新聞台呈現更多「衝突框架」和「經濟影響框架」，其他新聞框架則無太大差異。另外，政治中立的電視台明顯比政治立場偏頗的電視台呈現更多的「衝突框架」；另外，政治偏藍的電視台也比偏綠和中立的電視台運用更多的「經濟影響框架」。 / This study examines how Taiwan television news frames protest news by investigating the prevalence of 5 news frames identified in earlier studies on faming and framing effects: frames of attribution of responsibility, conflict, human interest, economic consequences, and morality. 　This study content analyzed 206 television news stories in the protest against president Ma Ying-jeou’s 100th day in office in August 30th, 2008. The results showed that, overall, the human interest frame was most commonly used in the television news, respectively followed by the attribution of responsibility, conflict, economic consequences, and morality. It also appeared that sensational presentation as popular outlets in Taiwan’s television news. The use of news frames not only was differenced from channels, but also in partisan stances taken by various channels.

當人們談論動物保護時，可能提出的問題大約不脫「人類是否應該保護動物」、「人類為何保護動物」、「人類應該保護哪些動物」，以及「人類如何保護動物」之延伸範疇，針對這四個問題又可以依所採之研究基礎偏重倫理學或法學，而有各種不同的回應。 本文採取偏重法學角度之立場，從實定法出發，隨時序個別分析我國及德國動物保護法之歷史發展及現行法呈現之樣貌後，藉由與咸認先進的德國動物保護法制及其背後所可能隱含之人與動物關係的歷史變遷進行比較研究，試圖在同與異之間尋找我國動物保護法所隱含的人與動物關係之可能解釋，此乃嘗試從實定法追溯背後的倫理學意涵，並在此解釋基礎上，進一步探求動物保護法益之可能回答，由倫理學再回歸法學領域，均是試圖回應「人類是否應該保護動物」及「人類為何保護動物」二問。 最後嘗試藉由求得之動物保護法益「道德感情」來建構我國動物保護刑事規範，則是試圖給出「人類應該保護哪些動物」及「人類如何保護動物」二問在刑事法層面上之回答，對現行動物保護法刑事規範提出修正建議，包括將動物一般保護規定及刑事規範分勾，擴張動物一般保護之客體範疇而維持刑事規範涉及之行為客體範圍，以重構本文理想之動保刑事規範。 / When referring to animal protection, the most popular questions probably will be within the range of the following four. Should humans protect animals? Why should humans protect animals? What kind of animals should humans protect? And the final one, how do humans protect animals? The answers can be changed depending on the different views, like ethics view or legal point of view. This study basically focuses on the legal point of view, starting with Taiwan’s Animal Protection Act and German’s Animal Welfare Act (in German: Tierschutzgesetz), by comparing those two different animal protection systems, trying to figure out the development level of Taiwan’s Animal Protection Act in the tide of the world’s development of animal welfare, then using the conclusion to explore the legal interest of animal protection, attempting to answer the first two questions: Should humans protect animals? And why? Furthermore, using the legal interest “moral emotion” to construct ideal animal protection criminal legal norms, attempting to answer the rest of the questions: What kind of animals should humans protect? And how to protect? The final purpose is to reconstruct an ideal animal protection criminal law system in Taiwan.