本研究旨在瞭解當前高中生對於選擇大學的考慮因素以及選校偏好，首先，要瞭解高中生選擇大學考量因素之現況；其次，探討不同變項對選校因素的差異情形；最後，分析高中生對不同大學分類之偏好。本研究以98年度高三應屆畢業班之學生為研究對象，並以自行編製的「大學相似度問卷」，以及修改自國內外重要問卷編製而成之「高中生選擇大學之考量因素調查問卷」為研究工具，有效樣本為782份。根據受試者之填答結果再分別以平均數、標準差、單因子變異數分析、集群分析、因素分析與區別分析等統計方法，進行資料處理。 本研究獲致之結論如下： 一、學生選擇大學較重視個人因素與他人影響。 二、不同背景的學生在大學選擇看法上有差異。 三、選校因素中的細項具有不同的相對重要性。 四、以學術表現及學校特色做為大學分類之依據。 最後，根據研究結果分別提出以下建議： 壹、對大學校院主管之建議 一、校務發展應重視學術表現或創造獨特優勢。 二、掌握學生資訊來源管道，提升招生活動之效率。 三、辦理招生宣傳時，可強化「他人影響」方面的行銷。 貳、對教師及家長之建議 一、依據學生的特性，提供所需的升學資訊。 二、鼓勵學生利用多元管道，以獲得完整的訊息。 三、提供生涯輔導，協助學生瞭解自己的性向與規劃。 參、對後續研究者之建議 一、進行長期研究。 二、運用其他統計方法以獲得更深入的觀點。 三、可進行技職體系及專校方面的研究以進一步探討本研究結果之適用性。 / The main purpose of this research is to explore high school students’ consideration and preference. First of all, is to understand the common situation of college choice of high school students. And then, is to explore the differences between students’ background toward college choices. Finally, is to analyze the high school students’ preference among various universities. There were 782 valid cases, and the returned data were analyzed by statistical methods such as “Mean”, “Standard Deviation”, “One-Way ANOVA”, “Multiple Regression”, “Cluster Analysis”, and “Discriminant Analysis”. The main conclusions are as follows: 1. Individual factors and significant others are the major consideration of college choice. 2. There are obvious differences between students’ backgrounds toward college choices. 3. Each item in distinct factors has different relative importance. 4. High school students’ classifications are primarily based on the academic reputation and the characteristics of colleges. At last, to bring out some concrete suggestions according to the study outcomes as references for presidents of university or deans of college, high school teachers and parents, and correlated study in the future.

由於資訊科技的進步，網頁資訊更豐富與複雜，本研究從兩方面，一方面找出複雜的網頁是如何被使用者所認知？另一方面網頁介面設計的好不好？該如何設計才能降低網頁資訊的複雜度使其更易讀的方法。若網站介面設計能搭配使用者的認知，將有助網站設計出能降低複雜度又易讀的網頁，幫助使用者完成任務。因此，研究目的為瀏覽者是如何知覺與認知複雜的網頁？網頁介面的版面配置設計的好不好？研究問題為腦中模版是否影響網頁瀏覽？找出降低資訊複雜度的螢幕設計的原則？ 本研究分別設計四個實驗驗證四個假設，實驗一的目的是驗證使用者腦中模板對資訊選擇有影響。方法是比較實驗未進行前，瀏覽者大腦中所認知的電子商務網頁配置概圖，得到瀏覽者腦中既有的模板是什麼，再進行選擇注意實驗，比較瀏覽者畫出來電子商務網站的回憶圖與未進行實驗前的模板間的一致性。結論為模板與實際組的卡方值均為不顯著，因此，可以得知瀏覽者瀏覽電子商務網站時腦中的模板確實影響網頁選擇注意。 實驗二的目的是驗證使用者因為任務需要不同資訊的選擇策略對造成其網頁的認知不同；方法是實驗中透過使用者進行搜尋的任務中，根據其瀏覽策略將搜尋任務第一頁的瀏覽與最後一頁不同的瀏覽目標，因要達成的選擇策略不同所以其選擇注意不同。結論為第一頁與最後一頁的的瀏覽分析可以得知不同資訊的選擇策略將影響網頁介面的螢幕配置認知。 實驗三的目的螢幕配置會影響選擇注意。方法計算文獻整理的六個指標的理論值之後，實証為讓使用者到四個國家的yahoo網頁進行任務，會因網頁配置不同，影響使用者對四個不同國家的yahoo網頁的認知選擇注意不同。結論為四個國家卡方值為顯著，表示四個國家的介面配置不同確實會影響不同的選擇注意。 實驗四的目的証明網頁設計易讀性理論值與實證的順序是相同的。方法計算文獻整理的六個指標的理論值之後，實証為將四個日韓台美不同的yahoo網頁的配置，兩個為一組，分六組進行實驗，以了解四個國家網頁哪個配置讓瀏覽者較容易閱讀。結論為理論的順序：日(0.099)>美(0.095)>台(0.086)>韓(0.078)；實證的順序：美>日>台>韓；日美優於台韓故順序一致。 根據實驗的結論，我們知道使用者面對複雜的網頁資訊時，會根據腦中的模版來分析與過濾網頁上面的資訊，而且瀏覽者對於資訊的選擇確實會影響網頁螢幕的配置像對空白與色彩..等的差異，並且根據文獻找出的指標確實與實際狀況符合。所以，建議設計師在網頁layout設計，要按照使用者的工作任務經驗，及各工作任務的可能模版特質來設計資訊呈現內容。並根據六個整理出來的指標列為參考的網頁設計元素，將元素差異及元素關係的因素，如資訊在畫面上的位置、形成區塊的空白、框線、對比顏色、文字大小，以及關鍵詞等因素善加運用，按照工作任務性質，做適當安排。將有效降低使用者認知複雜度達成任務。 / Due to the fast growth of information technology, website information has become richer and more complex, and this piece of research will target on two main related areas. One is to find out how those complicated webpage were cognized by their users? The other is to discuss whether if the existing webpage interface design is good or not, and how webpage information should be designed in order to reduce its complicity and make it easier to read. If the webpage interface is able to collocate with users’ cognition, it will help websites to create webpage with low complicity and ease of read, and thereby assisting users to complete their missions. Therefore, the research aim would be to understand how browsers sense and perceive webpage and its complicity. Is the interface and layout design suitable for such webpage? In addition, the key question is to ask if internet browsing would be affected by our brain templates, and to further find out the principles for low information complicity screen design. The research body consists of four experiments which are set to prove 4 hypotheses. First experiment is to prove that users’ brain templates have effects on the choices of information. The main method is to obtain the e-commerce webpage layout from browsers’ brain before carrying out any further tasks, and see what the initial templates look like. And then by taking the selective attention tests, to compare the similarity between the memorial mappings of the e-commerce website with the initial template. The result has shown that the chi-square values between template and real group are both not significant, therefore, it is predicted that when users are browsing e-commerce websites, the brain templates do have effects on webpage selective attention. Experiment two aims to examine if differences in webpage cognition occur as users could have various choices of information due to different needs. When users browse the internet, because of the targets change, the strategies used in first page and last page also differs, and so does the selective attention. To conclude, from the first and last pages browsing analysis we can know that different information choice strategies will have impacts on the webpage interface layout. Third experiment focuses on the display layout which affects selective attentions. By calculating six theoretical values from indicators in literature reviews, and in order to prove the theory users are asked to carry out missions on Yahoo! websites in four countries, and because the webpage layouts are different, the users’ selective attentions also varies in these four countries. The chi-square values of the four countries are significant, which means different webpage layout will alter selective attentions. The last one proves that the theoretical values of legibility in webpage design are proportional to the case studies. In order to understand which Yahoo! website is the easiest to read out of these four countries, they were divided into groups of two and carried out six sets of experiments. Theoretical result shows that Japan (0.099)>US (0.095)>Taiwan (0.086)>Korea (0.078), where practical result shows US>Japan>Taiwan>Korea, and therefore both proved that US and Japan are better than Taiwan and Korea. According to the results of experiments, we can know that when users face complex web information, they tend to use the templates created in their brain to analyze and filter those information, and the choices of information that browsers made do affect webpage and screen layout, such as different spacing and coloring; which just corresponds with our literature indications. Hence, when designing webpage layout, designers are recommended to demonstrate the content by following users’ actual experiences, plus some possible behaviors under different work and mission conditions. In addition, the six indicators should also be used as design references, and key factors such as the positioning of information, spacing, bordering, contrast, font sizes and keywords should also be taken into consideration in order to make appropriate arrangement to suit different work properties, which will lower the cognition complicity for users effectively, and thereby fulfill its tasks.

當投資環境發生變化時, 某些企業便會出現移動現象, 尤其受到全球整體經濟不景氣的影響下, 企業營運的快速因應更是重要。 中國自1979年鄧小平推動改革開放，歷經將近40年的發展，中國藉由低廉的勞動人力帶動經濟高度成長，吸引了全球各國目光，紛紛到中國投資。隨著中國勞動力成本的優勢不再，整體營運成本上升，政府要求企業產業轉型升級等，對台商在經營上產生很大的影響。而許多資料也指出，在面臨中國整體運營成本上升時，不少台商選擇到具備低廉勞動力成本和人口紅利優勢的東南亞國家進行投資設廠。 本研究結合企業成長理論、資源基礎理論，並配合區位選擇理論和生產力工資理論，探討台商在大陸經營成長過程中，面對中國投資環境改變，對於區位選擇的策略影響。期望藉由本研究提供未來台商在區位選擇上的參考。透過個案公司的深入訪談，本研究發現台灣中小企業受限於企業規模及營運資金規模，加上大環境是連動、相互影響的複雜動態系統，許多決策是多面向且多變的，因此台商在思考區位選擇時，除了首重關注勞動成本，也需考量目標市場及產業特性和其他因素的影響。 / When the investment environment changes, some enterprises will experience a transformational phenomenon, especially in recent years, with the global financial crisis, and the global economic downturn. It is more important than ever that business operations rapidly change in response to such influences. After nearly 40 years of development in China, since Deng Xiaoping promoted an economic revolution in order to help the economy in 1979, now China becomes the second largest economy in the world. During this period, the high economic growth in China was driven by low labor force and attracted the attention from all of the world and started to invest. After the advantage of labor cost gradually disappear, the overall operation cost increase, and the government asked the transformation and upgrading for enterprises, these factors brought a large burden on business operation. And many information also pointed out that many Taiwanese Small and Medium Enterprises choose to invest and relocate the factory in Southeast Asian countries which have cheaper labor force and demographic dividend advantage when they face the constrains in China. This study uses business growth, resource-based, location select and productivity wage as theoretical approach to discuss Taiwanese Small and Medium Enterprises growth process in China, the impact of location select strategy when their face the investment environment changes in China. It is expected that this study will provide a reference for further Taiwanese enterprises in terms of location selection. Through in-depth interview with case companies, this study found that Taiwanese Small and Medium enterprises are limited by the size of enterprise itself and the scale of operation capital, in addition, the environment is the complex dynamic system with linkage, complex and interaction. Many decisions ought to be made by cogitating in the short term and long term, in addition, the labor cost is the priority when Taiwanese enterprises select the location, but also consider the target market, industrial characteristics and other factors.

在數據分析的領域中，尤其在大數據的領域之中，因常含有相當高維度的預測變數，故特徵選擇是一個很重要的主題。這個主題在半導體的應用上，已經獲得相當豐碩的成果，但在IC基板的應用上，成果就相對顯得貧乏。所以，此次的研究(以IC基板中鑽孔製程為例)將透過以下的試驗方法(含：GR-SNBC (Gain Ratio with Naive Bayes Classifier)、SU-SNBC (Symmetrical Uncer-tainty with Naive Bayes Classifier)與SU-CART (Symmetrical Uncer-tainty with Classification and Regression Tree Classifier))，來建立可應用於IC基板製程時間預測上的一組屬性。最後，此一研究的成果不僅在於，使用資料挖礦的方法，來找出一組具有顯著性，而且可以用來預測的IC基板製程時間的產品特徵屬性；而且，發現若為了縮短製程時間，來自產品結構本身的因子，會比來自產品在生產管理上的因子更具顯著的效果。 / Feature selection is significate subject in domain of data analysis, especially in big-data with a lot of high dimension predictive variables. In semi-conductor field, this subject has already gotten a plenty of achievement, but not in IC-substrate; so in this research for example of drilling operation, through experiments, it builds a group of se-lective features for this field to predict process time, and the methods used are GR-SNBC (Gain Ratio with Naive Bayes Classifier), SU-SNBC (Symmetrical Uncertainty with Naive Bayes Classifier) and SU-CART (Symmetrical Uncertainty with Classification and Regression Tree Classifier). The contributions of this research are not only a selective product characteristics subset suggested to predict process-time in IC-substrate fab via the data-mining methods here, but also an observation that in order to shorten the process time, the factors of product construction weighs more than production management.

文化公共財無法透過一般市場機制評估其價格，但應如何衡量其經濟價值？本研究以臺北市萬華區糖廍文化園區為案例，以條件評估法為理論模型，並以電話訪問、網路調查及面訪訪問等3種方式獲得1,612份問卷進行分析，結果顯示願付價格會隨著人口統計變量和民眾對文化資產保存的態度而有所不同，得到平均每人每次至少消費文化公共財之願付價格約247元，如以每人平均消費一次計算價值，在95%信賴區間下，臺北市萬華區糖廍公園週邊7里約1,094萬元、臺北市萬華區約4,788萬元、臺北市約6.7億元。在目前政府財政困窘情況下，如何將上開數據轉化成地方財源收入，有效將各古蹟或歷史建築充分活化再利用將是一個值得關注的議題。 / By using the contingent valuation method, this study estimates the value of the Tangbu Cultural Park in Taipei City as the value of cultural public goods cannot be directly observed through the markets. Based on 1,612 samples collected by the phone interview, on-site interview, and internet survey, we explore the factors that influence the willingness to pay (WTP) and estimate the resulting WTP on the cultural public goods. The empirical results show that the WTP are varied with the demographics and attitudes toward the cultural assets and the estimated average individual WTP per year is about 247 NTD. It turns out that the corresponding total WTP per year is 10.94 million NTD in the surrounding area of the Cultural Park, 47.88 million NTD in the Wanhua District of Taipei City, or 670 million NTD in Taipei City. The study can shed some light on the revival plans and budget arrangements of the cultural public goods.

No description available.

產業與都市兩者共生共榮的關係及其相互影響所帶來的效應，是都市計畫學者致力於探討的問題。本研究選擇台北都會區為研究對象，試圖結合產業區位與都會區發展，瞭解各產業分佈與都會區發展過程之關係，並找出足以影響產業進駐之地方性因素，以留住地方產業。首先，本研究分析台北都會區產業結構及重要性，同時利用產業空間分佈圖及區域經濟分析法瞭解各產業於都會區內之空間分佈及變遷情形；最後根據相關理論，找出替代變數探討影響台北都會區二、三級產業之空間分佈及變遷因素，以供未來都市及產業政策之規劃實施之參考。獲致結論如下： 一、台北都會區符合核心－外圍理論所言，其發展過程乃由首要中心一枝獨秀，人口、商業與資源愈趨集中的階段，過渡至分散化的發展開始產生。此外，台北都會區目前正處於都會區生命週期的第二階段－郊區化階段，並出現Norton(1979)所謂集中與分散同時產生的「集中式分散」現象，此將有助於均衡區域發展之目的。 二、從產業的角度來看，本研究發現製造業於台北都會區的成長已逐漸緩慢，整體分佈狀態並無很大的改變，而產業本身的聚集經濟力量及政府工業區計畫情形，以及勞動力的分佈、交流道的設置等則皆為影響製造業區位選擇之因素。三級產業方面，其符合下濾理論及產業生命週期理論，初期興起於繁榮地區，待該區逐漸飽和後則往外部地區擴張移動。而實證結果則得出地區期初之三級產業工資水準、總人口數、產業雜異程度、高等教育人口比例、商業區編定面積及交流道可及性等因素對各類三級產業之分佈皆有顯著影響。 三、從地區性影響因素來看，本研究實證結果發現中人口分佈與產業分佈有顯著正向關係，進一步印證過去研究有關"Jobs follow people"的結論；此外，本研究實證結果證實交流道（高速公路）之開發建設確實對地區產業的發展有顯著的貢獻，同時亦發現一地區專業人才的培養確實有助於吸引產業之進駐。

本文包含兩篇獨立文章，上篇內容為延後選擇型匯率連動權證，主要藉由風險中立評價法，以組合與拆解之觀念說明利用已知的權證類型，可以創造出更具效益之新奇權證，並對其評價與相關避險策略做進一步探討。下篇內容為重設型權證，重心在定期重設權證之風險特徵與策略應用，並以模擬一例證說明附加重設型權證之操作策略。

員工分紅配股制度在我國已行之有年，然而我國目前的會計處理係將其按面額列為盈餘之分配，引發財務報表可能無法有效反映公司經營成本之議。而財政部於八十九年六月提出員工分紅配股按實價課稅的構想，亦引起各界廣泛的討論。另一方面，證券交易法於八十九年六月修訂後，引進了員工認股選擇權制度，其相關的會計與租稅問題亦是一項值得探討的議題。因此本研究即針對「員工分紅配股」與「員工認股選擇權」之會計及課稅問題加以探討，期能提出意見供有關單位參考。經由文獻探討、模擬試算及問卷調查的結果，本研究之主要結論如下： 1.員工分紅配股之會計處理，應按股票市價列為薪資費用，而市價則以股東會決議日市價（除權後）來衡量。根據本研究模擬試算的結果顯示，如果將員工分紅配股按市價列為薪資費用，會對九成左右的樣本公司損益產生重大的影響（以稅前淨利的5﹪為基準）。問卷調查的結果顯示，會計師與學者較贊成按市價列為薪資費用，而上市上櫃公司則較贊成按面額列為盈餘分配。關於員工分紅配股之市價衡量方式，在贊成按市價衡量的受訪者中，以贊成按股票發放日收盤價來計算之比例為最高。本研究建議，在過渡階段，宜先要求公司在財務報表附註中揭露，若員工股票紅利按市價認列為薪資費用之擬制性淨利及擬制性每股盈餘。 2.員工認股選擇權之會計處理，初期宜參考美國SFAS No.123之規定，鼓勵企業採用公平價值法衡量酬勞成本，但亦允許企業採用隱含價值法計算；惟若企業採用隱含價值法，則須揭露採用公平價值法下之擬制性淨利及擬制性每股盈餘。問卷調查的結果顯示，有八成的受訪者贊同上述的處理方式。此外，受訪者亦相當贊成對員工認股選擇權的評價模式及參數估計方法加以限制，以及贊成公司應在財務報表上對員工認股選擇權作詳細的資訊揭露，以便財務報表使用者能自行估計相關之酬勞成本。 3.員工分紅配股之實價課稅議題，應以恢復課徵證券交易所得稅為根本解決之道。而實價的認定，原則上應採股票發放日收盤價。惟考量我國目前證券交易所得稅停徵的情況，以及股票市價具波動性，本研究建議按股票發放日收盤價的一定比率（如70﹪~90﹪）計算員工薪資所得，或以「股東會決議日收盤價（除權後）」、「除權日收盤價」及「股票發放日收盤價」三日市價較低者列計。問卷調查結果顯示，會計師及學者較贊成員工分紅配股按實價課稅，而上市上櫃公司則較贊成按面額課稅。關於市價的計算方式，贊成實價課稅的受訪者較贊成按「股票發放日市價」與「除權日市價」來計算。另外，大部分的受訪者贊成公司得將員工股票紅利列報為薪資費用。 4.員工認股選擇權之租稅課徵，應以員工行使日股票市價超過認購價格的部分，計入員工的薪資所得課稅；此外，公司亦得將員工因認股權而申報薪資所得的金額，在申報營利事業所得稅時列報為薪資費用。問卷調查的結果顯示，受訪者較贊成按行使日的差價課稅，而其中以會計師的贊成比例為最高。另外，會計師及學者亦較贊成公司得相對列報為薪資費用。

本研究探討以實質選擇權法評估高科技公司之股價，而如何評估企業合理的股價一直都是學者、投資人與企業亟欲探討的問題。由於高科技產業類似買權的特性，即潛在獲利高而下方風險有限(放棄選擇權)，使得採用何種股票評價模型來評估高科技產業股價更是一重要課題。一般常用來衡量企業實質價值的方法有三類：現金流量折現法、相對評價法（如本益比法）以及近年來開始發展的實質選擇權模型。但傳統的現金流量折現法會忽略了管理者的決策彈性而低估價值，本益比法會受到盈餘品質的影響；因此本研究以Schwartz和Moon(2000)連續時間之下的實質選擇權法來評估每股價值，希望在加入營運策略彈性之考慮後，求算出的模型價格能更真實地反映企業價值，並進而探討影響企業價值之關鍵因素。 本文以台灣IC設計產業龍頭，有「亞洲英特爾」之稱的威盛電子公司為研究對象。以威盛及其類似公司矽統科技之相關歷史資料估計參數，並與民國90年第一季實際股價驗證，發現實際股價逐漸逼近模型價格346.54元。以敏感度分析結果得到影響威盛股價的關鍵參數有四個：成本佔收入之比率、賺取超額報酬之期間、企業終值和收入成長率隨機過程之回復平均速度。 / The valuation of high-growth companies has been a controversial subject both in the academic literature and financial press. Since high-tech companies have option-like characteristics and asymmetric payoffs, this paper attempts to apply real-options pricing model created by Schwartz and Moon (2000) to get the rational price of high-tech companies and look for the key value-drivers. This paper focuses on valuing VIA Technologies, the world’s largest PC core logic chipset supplier with growing exposure to communications chips and microprocessors. After estimating the model parameters and solving the model by simulation, the model stock price for VIA Technologies is $346.54；moreover, market prices are getting close to the model price in the first quarter of 2001. Finally, I perform sensitivity analysis on the more critical parameters of the model, and find out four important parameters that have big effects on stock prices, including variable costs, horizon of the estimation, terminal value and speed of adjustment for the rate of growth process.