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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
101

探索創新智慧資本對新產品開發績效之影響 -個案研究以製藥產業為例-

許秀菁, Hsiu-Ching Hsu Unknown Date (has links)
對製藥產業而言,不斷推出創新產品是其價值創造的最大動力。另一方面,市場之競爭與價格限制之壓力使所有的製藥業者莫不將提高研發的績效視為企業維持高成長的關鍵途徑。因而製藥企業一直面臨的巨大壓力便是要能快速、確實推出安全有效的新藥上市。隨著競爭模式的轉移,無形資產及知識創造之價值將是決勝的關鍵。受限於本土藥品市場規模的限制與有限的研發能量,本土製藥企業之新藥研發大多以發展階段的新藥開發為主而非風險大、時程長的新藥研究。於是瞭解智慧資本的創造、加值、運用與管理對製藥產業新產品開發績效之影響也將更為關鍵。本研究先就智慧資本之文獻與各種衡量模式進行歸納,並引用Skandia智慧資本導航者之架構,分別以人力資本、流程資本、創新資本與關係資本四個構面評量企業之創新智慧資本之內涵與建置,並試圖瞭解本土製藥產業創新智慧資本對新產品開發績效之影響,期能對我國產製藥產業智慧資本之管理方向提出建議,以提供業界進行創新智慧資本管理與發展之參考。 / The lifeblood of the pharmaceutical industry is its ability to produce innovative products. Additionally, both the heavy competition in the market and the trend of cutting price by the health insurance payers also force the industry turns their focus on increasing the performance of R&D to maintain the high growth rate. Therefore, how to launch a safe and effective new drug in a shortest time is a great challenge to the industry. Along with the changing of the core competitive advantages, the value of the intangible assets and knowledge creation become the key success factors. Linking intellectual capital management with R&D activities in pharmaceutical companies would be a critical factor in enhancing R&D performance. For a local pharmaceutical, limited by the market size and the R&D ability, the R&D activities would be more on the development phase than research phase. The relationship between intellectual capital with new product development would be more critical especially in this knowledge-base pharmaceutical industry. By literature review and adopting the intellectual capital assessment model of the Skandia Nevigator, the study divides the intellectual capital into human capital, processes capital, innovation capital and relationship capital and try to find the elements of innovative intellectual capital related to new drug development in a local pharmaceutical company. It also tries to find out how a local pharmaceutical company creates and manages its innovative intellectual capital. The research results show the current situation about intellectual capital of the case and will be provide a reference for the industry and further research.
102

我國遊戲軟體開發模式之知識創造與智慧財產權管理

張家祥 Unknown Date (has links)
由於遊戲市場競爭激烈,國內PC遊戲軟體的開發已由以往的只要數百萬元投資轉變成為動輒上千萬的支出,同時在產品種類繁多的情形下,業者為了凸顯自身的產品,必須花費更多的行銷費用。儘管政府提出兩兆雙星計畫,並於2002年5月13日通過「加強數位內容產業發展推動方案」,並訂定「數位內容產業及文化創意產業優惠貸款要點」,但實際施行時卻未能產生實際的效益,歸結其原因,主要係鑑價與金融機構對於遊戲軟體之特性與製作過程的不了解,故本研究欲以研究遊戲開發過程中之智慧財產權產生方式,並衡量各階段可產生之智慧財產權型式,以提供日後針對高度創意性產業其無形資產價值衡量之參考。 本研究主要的目的在藉由與遊戲軟體製作公司的訪談過程中,針對遊戲開發流程之探討,以了解各個遊戲開發流程中「技術知識特質」差異對「知識創造模式」所產生的影響,並藉由「知識創造模式」差異以探討其對「智慧財產權管理」所產生之影響。茲將所得到之研究發現分述如下。 一、國內各遊戲開發公司之製作流程皆十分相似,且認為遊戲之價值主要來自於概念產生的階段。 二、遊戲開發技術知識特質之內隱化程度、複雜程度及模組化程度,因遊戲開發階段的不同而有所差異。 隨遊戲開發流程的進行,技術知識之內隱程度高逐漸轉降低、模組化程度隨之增加、複雜程度隨之降低。 三、遊戲開發過程中,技術知識特質對知識創造之共同解決問題模式會有所影響。 技術知識內隱性程度較高時,以原型作為溝通媒介的情況較為顯著,且專案成員間的溝通較為頻繁。技術知識複雜程度較高時,溝通模式上較強調T型技巧員工、建設性的意見與目標一致。技術知識模組化程度較低時,以原型作為溝通媒介的情況較為顯著。 四、遊戲開發過程中,技術知識特質對知識創造之執行與整合新技術程序及工具會有所影響。 技術知識內隱性程度較高,引進新技術及工具時,主要係以溝通其概念與可行性為主;反之,若內隱性較低時,主要係以討論該技術實際該如何執行。技術知識之複雜度較高時,新技術知識來源多元性較高,在溝通新技術知識時,亦比較需要與該技術來源互動。 五、遊戲開發流程中,技術知識特質之內隱程度,會影響知識創造活動中之實驗與原型試製。 六、國內遊戲軟體公司於遊戲開發過程中,認為商標權、著作權及營業秘密為較可能利用之保護形式。 專利權為較不可行的保護型式,導因於公開制度及遊戲軟體產品生命週期較短的限制。 七、遊戲開發過程中,其智慧財產權保護標的型式,由多樣性與複雜性逐漸轉變為單一或特殊功能與較明確的產出。 八、遊戲開發過程中,知識創造模式對智慧財產權保護標的型式會有所影響。 遊戲開發過程中,各階段技術知識特質透過知識創造模式,對智慧財產權保護標的型式會有所影響。 九、遊戲開發過程中所產生之智慧財產權,主要以內部使用及外部授權的方式加值。 但遊戲開發過程中所產生之智慧財產權,於著作權及商標權對外授權之型式與收入仍顯不足。 十、國內各遊戲製作公司,於企業內智財管理制度,仍有所改進的空間。
103

對中國石油安全戰略發展之研究

張學信 Unknown Date (has links)
摘 要 隨著經濟發展和人均收入水平的提高,中國的石油消費逐年增加,從1993年起成為石油淨進口國後,石油的對外依存度即逐年升高,直至2003年更成為世界第二大石油進口國和消費國。由於石油屬國家戰略物資,所以石油供應安全已成為影響中國經濟崛起和國家發展的戰略問題。由於持續的經濟發展對中國而言,對內是維繫共產政權,爭取民眾對於一黨專政政治體制認同主要法器,對外更是緩和與週邊國家關係,反制西方國家和平演變長期戰略的主要對策,所以能源問題不僅關係其經濟的興衰,更觸國內政治與國際關係的穩定。但中國現階段能源中的主項―石油,不但內部有油源枯竭、對外依存度過高問題,更有來自外部的油價飆漲、通路安全脆弱、油源遭大國牽制等諸多問題,使得石油安全形勢更顯嚴峻。 中國為解決現存石油安全問題,所研提出的戰略框架主要係以「收支系統」、「運儲體系」與「替代開發」三大安全架構組成,此三大架構主要政策內涵括:加強國內石油勘探開發,開發利用天然氣,實行進口原油多元化,「走出去」開發海外資源,建立國家石油儲備,節約用油並開發油氣替代能源等,進一步擴大能源貿易和投資的開放程度,充分利用國內外兩種資源、兩個市場,構築新世紀中國能源安全體系等等。 中國目前雖積極推行既定石油安全戰略,但預期未來仍將揹負政府職能不彰、國企壟斷、低耗能產業發展不易等內部包袱隱憂及外部的國際市場競爭、美國地緣戰略包圍、通路安全威脅、與南海爭議等等諸多問題與挑戰。然就國際體系而言,若單以國際間權力平衡角度觀之,中國不斷對外積極要油,除導致國際石油油價節節上揚外,亦將使國際石油競爭愈加白熱化;惟若在經濟全球化利益臍帶的連動因素牽引下,中國的石油安全戰略應可供給支援國內經濟發展最低要求準位,因而對其戰略發展可視為成功。 最後本文認為,中國未來石油戰略發展對外政策近程仍是以爭取傳統中東油源區穩定供給為主要目標,中程則以爭取與俄羅斯遠東及中亞□海地區合作為主要著演、長程目標則覬覦東海及東南海域油區的爭奪與開發。另從國家間權力平衡的本質與經濟全球化的必然發展,導出未來油源控制國與中國在石油供給間所形成「門派師徒」模型,並從此模型中,預判未來各油源控制國對中國將是採「互利不互信、掌握制油權」的姿態反應,而中國則以「擴大合作面,增強影響力」相對,並且在國家追求利益的前提下,為確保其能源版圖的完整,在跨世紀後必然邁向遠洋建軍戰備,以軍事大國的姿態,爭取維護石油供需平衡之主導權。 / Though China has actively promoted the oil security strategy, it will face many internal and external problems and challenges such as inefficient bureaucracy, monopolization of states-owned enterprises, difficulty of developing low energy-consuming industry, competition from international markets, America's geographic strategic containment, conveyance threat, and South China Sea disputes. In the view of the balance of international powers, that China seeks for foreign oil supply causes not only the increase of the international oil price, but also the keen competition of oil obtaining. However, from the angle of economic globalization, China's oil security strategy could have met its lowest demand of domestic economy development, and can be regarded as a success in terms of its strategic development. The conclusion of this research is: In the short term, the Middle East is still the first priority for China to obtain the oil supply; in the middle term, China will strive for cooperation with Russia and the central Asia; and in the long term, China will covet the oil field in the Eastern Sea and the Southeast Sea. In addition, from the nature of international power balance and the development of the economical globalization, we propose the “Master-Disciple model.” With this model, we forecast that the attitude of oil supply countries to China will be “mutual benefit but not mutual trust, and to control the supremacy of oil supply.” On the other side, the response of China will be “to expand the cooperative scope and influence.” Under the condition to pursue its national benefits, China will be heading for the military preparation toward the blue sea and fighting for the leading role to balance the oil supply and demand as a military powder in order to completely control the oil supply. With the economic development and the average income increase, China's oil consumption has been growing year by year. Ever since it became an oil net import country in 1993, china's dependence on foreign supply has been rising annually; till 2003. China had became the second largest oil importing and consuming country in the world. Since the oil is a. strategic material, the oil supply security has become a strategic issue which affects China's economic growth and national development. To china, sustainable economic development is not only the tool to maintain the communist regime and earn the recognition from the public for the mono-party political system, but also a strategy to ease the tense relationship with its neighboring countries and defend itself from the peaceful reforming strategy implemented by the western countries. However, the problems such as China's domestic oil exhaustion, high dependence on foreign supply and international skyrocketing oil price, the vulnerable conveyance; and the oil source controlled by the super powers have severely endangered china's oil security. To solve the existing oil security problems, China has built the strategic framework consisted of three security components: Revenue and Expenditure System, Conveyance and Storage System, Substitute Development, to reinforce oil exploration, exploit and make use of nature gas, import the crude from diversified countries, exploit foreign resources, build national oil-bearing structure, use oil carefully and develop substitute energy, expand energy trading and investment, and fully utilize The two resources and markets of domestic and overseas, so as to help China build the energy security system in the new era.
104

實質選擇權對土地開發時機及其價值影響之實證研究

劉佳侑 Unknown Date (has links)
土地開發決策行為具備不可回復性及可延遲性等特色,於未來情況不確定市場下,土地開發決策包含了選擇權價值。根據Titman(1985)等人將實質選擇權理論應用於土地開發方面之研究指出,土地開發決策中所內含之實質選擇權,將影響土地所有人的開發決策。而根據實質選擇權理論,未來情況的不確定性乃是實質選擇權價值來源,隨著不確定性提高,將延後土地開發時機並增加未開發土地價值。過去二十餘年來,將實質選擇權應用於土地開發之相關理論研究已獲得豐碩成果,然而於臺灣地區,相關實證研究相當稀少,甚至若干分析結果呈現實質選擇權適用程度不顯著的情況。唯過去分析方式多採靜態之迴歸模型進行,且未將不同市場情況區域分開探討,因而導致估計結果可能的不準確,而曲解實質選擇權理論於臺灣地區之應用。針對上述情況,本研究採動態之存活分析方式針對同樣亦屬動態之土地開發決策行為進行分析;並利用迴歸分析方式觀察未來房價不確定性如何影響未開發土地價值。藉由上述分析,探究實質選擇權理論於臺灣地區土地開發市場之適用程度。 本研究利用臺灣地區大規模開發地區土地開發及未開發土地價格資料進行實證分析。結果顯示,於不確定性程度高且變化程度大之地區,房價不確定性的提高將延後土地開發時機並增加未開發土地價值,符合實質選擇權理論所預測。然於不確定性程度低且變化幅度小之地區,由於選擇權價值的淡化,導致其他因素影響了房價不確定性與土地開發時機及未開發土地價值間之關係,使得分析結果未如實質選擇權理論所預期。此外,本研究於土地開發時機方面採存活分析方式進行,並將不同市場情況之地區分開探討,而得出實質選擇權理論於臺灣地區適用之顯著成果,與過去之相關實證研究指出之不顯著情況不符。表示在進行實證研究時,必須選擇最適當之分析方式,並儘可能就不同市場情況加以探討,方能獲得最符合實際情況之分析結果。 / Recent theoretical research suggests that land development exercises a real option. Option pricing theory has been successfully applied in the valuation of real investments in the last two decades. According to Option pricing theory, the real option in undeveloped land will effect the development decision of land developer. Because the uncertainty of future condition is the source of real option, this research use the data set of land development and undeveloped land price in Taiwan area to test two predictions of real options with respect to land markets: greater price uncertainty should delay the timing of development and raise vacant land prices. Different from other empirical studies, this research uses the survival analysis method to test the prediction of real option theory. The result of our research is consistent with the prediction of the real option theory. It shows that greater price uncertainty lowers the likelihood of development and raises vacant land prices in the area of higher price uncertainty. This finding suggests that in the area of high uncertainty, we would expect land developer in the property market to be more prudent and decreasing the current investment activities compared with the area of a relatively stable market environment.
105

承銷方式.投資者意見差異與上市績效 / IPO method,divergence of opinions and the performance

吳筱婷 Unknown Date (has links)
本篇論文係以台灣新上市股票作為研究對象,欲檢驗「投資者意見差異變數」 對於股票長短期績效之解釋能力,使用相似之「投資者意見差異變數」,是否同樣可以合理解釋台灣新上市股票市場的現況,台灣的實證是否同樣支持Miller所提出的假設。並進而探討在不同承銷制度下,是否會影響「投資者意見差異變數」對於上市績效之解釋能力與影響方向。 研究使用「蜜月期天數」、「買賣價差百分比」與「新股蜜月期間周轉率」三者作為「投資者意見差異程度」之代理變數,研究結果發現:此三變數在排除公司特性、發行市場現況等控制變數的影響部分之後,其餘無法被控制變數所解釋的部分,確實對於新上市股票之長短期報酬具有解釋能力,且各意見差異變數與新股短期報酬率之間存有正向關係,而與一年至三年之長期持有報酬率間存有反向關係,此研究結論相當支持Miller假設,除此之外,研究並發現:不同新股承銷制度不會顯著地影響投資者意見差異程度,且若使用公開申購與競價拍賣兩種不同的新股配售方式,僅會影響「投資者意見差異變數」與「新股長期報酬」的影響程度與方向。 / This paper focus on the Taiwan’s IPOs and tries to test the direct relationship between “ divergence of opinions ” and “ the short- run and long- run performance of the initial public offerings (IPOs). ” We use several similar variables to explain the situation of Taiwan’s stock market and find out if data can support the Miller’s hypothesis. Besides, we want to discuss the relationship between “ IPO method ” and “ divergence of opinions ”. We check that different IPO method will have influence on the explanatory power of the “ divergence of opinions”. We use three different variables:“ the number of the honey moon date”, “ the percentage of bid-ask spread ” and “ the turnover rate during the honey moon” as the proxies of the divergence of opinions. The research result finds out that three proxies can truly provide significant explanatory power of the short-run and long-run performance of the IPOs after controlling for issue quality. The results support Miller ( 1977 ), who suggests that greater divergence of opinions or uncertainty about an IPO can generate short-run overvaluation and long-run underperformance. In other words, the divergence of opinions have positive relationship with the initial return and negative relationship with the long run holding period return of IPOs. Besides, the two IPO method ( fixed-price offerings and discriminatory auction ) will only change the long run relationship.
106

應用剖面樣板於模型驅動開發之研究 / A Study on Realizing Model-Driven Development using Aspect Templates

楊世睿, Yang, Sir-Jur Unknown Date (has links)
近年來,模型驅動的軟體開發方式已在軟體開發社群引起廣泛的討論與研究。知名的物件管理組織並提出模型驅動架構來推廣這種新的軟體開發方式。一般使用模型驅動架構觀念的開發方法多著重在模型交換、模型變更及產生程式碼的精準度,但對於應用樣板程式在產生程式的使用上卻很少有特別的規範,故本研究選擇樣板程式的應用進行探討。在模型建構方面,我們依循一般將業務性及非業務性的模型分開設計及管理的方式,以方便系統開發人員在設計模型時,可以專注於業務性的功能設計,非業務性的功能便可依系統的需求選擇特定的組合;但在程式碼產生部分,本研究則應用剖面導向程式設計中的織入方式來產生程式碼。我們以Orr, Doug所製作的原型程式為基礎,建立一個應用剖面樣板於模型驅動開發的流程,並且以一個應用實例及使用工具來闡明整體導入的過程及運用價值。經由這樣的實例,可以讓系統開發者感受應用剖面樣板於模型驅動開發所帶來的方便及效率的提昇。 / Recently, model-driven software development has attracted great attention from the software development community. The Object Management Group (OMG) has also proposed the so-called Model-Driven Architecture (MDA) to promote it. As far as we know, most system development approaches using the MDA concept emphasize on model exchange, model change and degree of preciseness on code generation and do not discuss much about the usage of templates for code generation. Therefore, this research proposes to study the code generation part of MDA using templates. Like other MDA-based approaches, our development process also design and manage functional models and non-functional models separately, allowing system developers to focus on functional models design and to easily choose existing functions for non-functional models by requirements. What makes our approach different is we add an attachment model which facilitates the code generation steps by using the weaving mechanism found in aspect-oriented programming (AOP). In this study, we elaborate the attachment model proposed by Orr, Doug and propose an example of model-driven development process using it for code generation. Moreover, we utilize the prototype of Orr, Doug’s to create a complete example which re-engineers an existing application by replacing its system platform and extending its business functions using this process.
107

不動產投資信託發展現況與相關問題之探討

潘慶明 Unknown Date (has links)
不動產證券化除了「小口化」不動產,讓投資人也能參與金額龐大的不動產投資外,其價格的穩定亦發揮保值效果。除了使一般社會大眾能穩定獲利,退休的老年人口的資金,亦有一較安全的出口。不動產證券化背後所隱藏的政策效果,則是避免財團壟斷不動產資源,所以政府在政策上應當鼓勵不動產證券化之發展。有鑑於此,有關不動產證券化,在政策上則應採開放的態度,立法上應較大幅度之鬆綁,審查流程更應採便民的措施,甚至准許國外的REITs在台發行。 然不動產投資畢竟金額龐大且專業,一般社會大眾無法解其堂奧,政府當然有責任在開放的同時,加諸安全與規避經營風險的立法與監督,俾能不動產證券化健全的進行。本研究即針對目前國內不動產證券化的立法上與審查程序上之開創性與不合理性,提出看法與建議。如REITs發行時,不動產估價之公平性、成立SPC 制、允許REITs的增資與合併、開放開發型的REITs等均論述其優、劣,並作成建議。而政府也應採開放的態度,既啟動不動產證券化的列車,即不應半途再加諸太多的限制,造成不動產證券化發展不順暢。以目前台灣已發行量觀之,投資人要發揮不動產證券化之避險與穩定獲利之功能,分散財團不動產持有比例、加速都市更新速度,實在是能量不足。 期盼主管官署,放眼未來,取國外證券化發展之長處,重新本著與國際接軌之精神,修訂不動產證券化法及其相關法令與新審查辦法。唯有法令鬆綁,不動產證券化良效始能反應在我國股市與不動產市場,讓社會大眾均能參與不動產投資與分享不動產開發之利益。新增加的金融商品才得以循序漸進,分散社會資金的投資風險。 / REITs enables individual investors to participate in the large real estate investment through securitization. There are some benefits of REITs investment such as the stability of its price, also highly probability of capital gain. REITs can not only generate stable income for the public but also provides a safer investment tool for pension fund. The government policy should encourage the securitization of real estate in order to avoid the financial group monopolizing the real estate resources. Therefore, government supervising bureau should be more open-minded for deregulation and even allows overseas REITs to emit in Taiwan. Nevertheless, due to its huge amount and specialization, real estate investment seems not tangible for the majority of social populace. The government certainly has the responsibility to provide a safer environment through regulation and supervision in order to enhance the integrity of securitization development. This research aims at the development of REITs in Taiwan, and proposes some views and suggestions. For example when REITs is being released, the fairness of its valuation、SPC system、increasing capital、 merging, and regulation innovation of development REITs. The government should be more open-minded to avert balk the development of REITs because of too much limitations. The volume of present REITs circulation in Taiwan is still not large enough to accelerate city renewal、diversify real estate holding by the tycoons, and stable the profit for the investors. Hoping the authorities can have great visions and absorb the knowledge of securitization from other countries to scheme more mature regulations, and take broader views. Only if the deregulation can not only enable everyone participate and benefit from real estate securitization but diversify investment risk.
108

從產權結構論編定工業區開發制度 / Application The Property Theory on the Development of Industrial Parks

謝一鋒, Sie,Yi Fong Unknown Date (has links)
工業區開發乃是促進國家與地方經濟發展的重要手段之一,而工業區開發政策之內容亦必須隨著國家發展政策的變更加以調整。本文之研究乃以產權理論為基礎,分析編定工業區開發合作關係中的人力要素及非人力要素的配置問題及各個生產要素投入的特性及與剩餘索取權的關連。開發者是人力的投入者,政府為非人力的投入者,開發者於公開甄選程序後,取得開發案的控制權,主導著開發案的走向,然而在產權結構上,卻採固定式報酬的代工模式,開發者人力沒有隨著開發案的開發成效愈好而得到愈高的報酬。本文試圖檢核在工業區開發產權結構中,開發者人力因沒有受到激勵,剩餘索取權配置所發生的問題與盲點,提出應以合作開發關係取代委託開發關係,開發者以勞務出資方式分享剩餘索取權,避免開發者機會主義的行為,以為健全未來工業區開發制度之參考。 / 本文第二章工業區開發制度之產權結構:概述工業區開發契約意義與利益分配,闡述團隊生產活動的本質、不完全契約及剩餘索取權,鏈結工業區開發與產權理論的關係;第三章,是我國編定工業區開發制度沿革,首先簡介工業區開發制度,其次論及開發問題與困境,再者進行開發課題的分析;第四章,以開發個案之探討為例,配合產權理論,深入探究剩餘索取權分配及歸屬。 / 第五章結論與建議,除了綜理產權理論應用於編定工業區的結果外,亦針對我國現行編定工業區提出改進的方向:第一、編定工業區開發制度設計應朝激勵制設計:現行編定工業區開發中,工業區委託生產關係無法激勵開發者去努力工作,因為生產率愈高,報酬卻沒有增加,所以未來在工業區相關制度設計上,應朝激勵制的方向修正,讓投入要素者都擁有剩餘索取權,相互監督,互享利益;第二、開發者報酬應與生產效率緊密地連繫:代辦費的大小係立基於開發規模的大小而定,代工性質濃厚,無法分享剩餘利益,實在不甚合理;第三、規劃設計單位亦須給予激勵:由於規劃設計單位知悉如何監督的Know How,這種專業知識亦難衡量,而必須賦予剩餘索取權,激化其認真監督的動機;第四、開發土地之定價改採市場定價:整個代辦費給付制度係從「懲罰」的角度來思維,開發者的報酬與生產效率不相對應,開發者實際上獲取高於其承擔風險的適當報酬,開發者才會願意投入開發,不符合公平正義,應讓市場來決定開發者的報償多寡,也可利用市場來測定開發者對開發到底投入多少人力,從而決定其應該可得多少回報,故土地的定價方式應從原先的成本法轉為比較法,以剩餘索取權的分配來促進開發。最後提出後續研究建議,首先,在沒有激勵制度下,開發者為何仍願意投入工業區開發案;而採用市場定價法後,仍有一些可供政策上應用的手段,這些都值再深入研究探討,但因非本文研究之重點,僅點到為止。而本文希望為工業區開發帶來新的機制設計,進一步更廣泛應用於其他的開發機制上。
109

撤銷上市櫃輔導公司盈餘品質之探討

劉采薇 Unknown Date (has links)
本研究主要針對我國上市櫃輔導之制度,探討撤銷上市(櫃)輔導公司之中,獲准上市(櫃)之公開發行公司,與其他自願撤銷輔導上市櫃之公開發行公司相較,於撤銷輔導上市櫃之前二年至後二年的研究期間,兩者之間的盈餘品質是否存在差異。 實證結果顯示,以損失認列時效性迴歸模型分析時,獲准上市(櫃)之公開發行公司較自願撤銷輔導上市櫃之公開發行公司有較佳的盈餘品質;以盈餘時效性迴歸模型分析時,自願撤銷輔導上市櫃之公開發行公司較獲准上市(櫃)之公開發行公司有較佳的盈餘品質。本研究推論此分歧結果,由我國臺灣證券交易所股份有限公司有價證券上市審查準則與財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券審查準則對於申請上市(櫃)之獲利門檻要求所造成。 / Based on regulations on listing guidance released by the Taiwan Stock Exchange Corporation (TSEC) mission, this study investigates the difference in earnings quality between firms that voluntarily cancel their listing guidance applications and firm that complete their initial public offerings (IPOs) over the period of two years prior to the cancellation and two years after the cancellation of listing guidance application. The results show that, under timeliness in loss recognition regression model, using a two-year duration prior to the IPO or listing guidance application cancellation for research period, the earnings quality of IPO firms over the two-year-period prior to their IPOs is better than that of firms voluntarily cancelled their listing guidance applications. On the contrary, under timeliness in earnings regression model, earnings quality of firms cancelled their listing guidance application voluntarily is better than that of the IPO firms. The empirical evidence thus suggests that the inconsistence on earnings quality measured in terms of loss and earnings recognition may due to the profitability threshold imposed by TSEC and GreTai Securities Market on rules governing the review of stock listings.
110

以模型導向技術發展的一套高質語言編輯環境生成系統 / The Design of a High Quality Editing Environment Generating System Based on Model-Driven Technologies

詹亞騰, Chan, Ya Teng Unknown Date (has links)
近年來越來越多資訊應用領域,開始採用領域特定語言(Domain Specific Language)以表達並解決其領域問題。然而這些特定領域語言多數卻缺乏可大大提升生產力的高品質編輯輔助工具。其主因乃因為從頭開發一套高品質編輯輔助工具所費不貲,然這些特定領域語言普及程度卻遠不如一般通用語言,是以缺乏誘因驅使軟體商開發相關工具。為能快速開發輔助工具,現今的工具開發平台如Eclipse、IDEA,以及NetBeans等,均提供整合開發環境(IDE)的發展支援,以利開發者在平台上快速擴增新語言之編輯環境。即使如此,要發展一套IDE,開發者不僅需深入熟悉所用平台,而且仍需繁瑣與長時間之開發過程。基於此,為求更簡化IDE開發過程,本研究嘗試增強、重構先前開發之雛型系統EGOE【9】,發展出一套遵循模型驅動架構(MDA)之高品質語言編輯環境生成系統:EGOE II。經由此系統的輔助,IDE開發者僅需提供程式語言文法定義(Grammar)及IDE輔助機制客制化資訊,即能套用系統內部的模型轉換程式及程式樣板(Templates),自動生成以Eclipse為平台的高效能、高品質,且提供豐富編輯輔助的程式語言IDE。 / In recent years more and more fields of applications began to use DSLs(Domain Specific Language) to solve their problems. However, most of these languages were created without accompanying high-quality language specific editors(LSE) to help increase the productivity of the language. The reason for the lack of such tools is mostly economic consideration: because of the very high cost of developing a LSE from scratch, it is not worthwhile to invest a LSE on a less frequently used language. To avoid developing an LSE from scratch, however, most present tool platforms such as Eclipse, IDEA or NetBeans have offered required editor frameworks and APIs to help developers to be able to build LSEs on these platform more quickly and easily. Even so, however, it is still thought hard to develop a LSE by way of platform support since developers need a long and steep learning before they can get adept at a platform and, moreover, the process of developing a LSE remains long, tedious and error-prone. Accordingly, to enable even quicker development of LSEs, we proposed and have developed in this paper a high quality editing environment generating system called EGOE II, which follows the MDA approach and is the refactoring and enhancement of our previous prototype EGOE system. With EGOE II, the developer need only offer an editor-specific specification of the target language, which includes the grammar and editor-related customization informations; he can then apply to it the model translator and program templates provided by the system to automatically produce a high-quality editor on Eclipse platform for the target language.

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