台灣地區數十年來隨著社會經濟的快速發展，都市計畫地區內之人口數，自民國50年以來，平均每年約以7.45%的速度增加。為了滿足日益增加的都市人口活動需求，故需不斷地在有限的都市土地資源上進行開發活動。然而，由於在規劃、組織、管制等方面的不周延，導致土地開發常缺乏計畫性指導原則，產生例如交通擁擠、環境污染、公共設施與開放空間的不足、生態環境的破壞等許多不同性質的問題，而無法真正健全都市的發展，對於都市型態與都市機能亦產生許多的負面效果。 本研究以台灣地區目前公部門常實施之市地重劃與區段徵收為例，藉由文獻資料的整理分析與問卷深入訪談的方式，探討相關的政府承辦人員及專家學者們對於上述兩種土地開發方式所產生的土地開發問題性質之看法。期以美國成長管理理念為基礎，並透過管理的規劃、組織、指導、管制四大功能的分析，提出成長管理策略與相關配合措施之建議，俾指導土地開發活動的進行得以滿足促進都市發展，健全都市機能的目標。 本研究基於上述的理念，對於市地重劃與區段徵收所產生之土地開發問題的分析，研擬適當的成長管理策略，作為政府在土地開發管理上的參考。首先在規劃方面應建立明確的土地開發原則，配合相關技術工具的實行，以指導土地開發活動的進行；在組織方面應加強各相關單位之協調整合；在管制方面則是擬定適當的管制性計畫並透過電腦技術的運用，監測與掌控土地開發的速度與都市發展、公共設施之間的配合；在指導方面則是須有效整合土地開發各相關單位之意見及解決其發生之衝突，清楚界定土地開發相關單位間的權責以達成彼此間的共識。此外，亦須加強民眾在土地開發過程中的參與機制，以爭取民眾的支持而減少土地開發所受到的阻力。 / For decades, Taiwan has experienced rapid social and economic development. Since 1961, the population has increased about 7.45 percent annually in the urban planned districts. In order to accommodate the increasing urban population and activities, it has to develop scarce land resources. However, weakness in existing planning systems, government structure, policy context, and control strategies for managing development and growth has led to many problems, such as traffic congestion, environmental pollution, public facility provision, open space deficiency, and ecological environment destruction. Those problems produce negative impacts on urban development, urban pattern, and urban firnction. Based upon the functions of management, such as planning, organizing, leading, and controlling, this study investigates the problems of urban development in Taiwan, particular in the development by urban land consolidation and zone expropriation programs. The approaches of literature review and questionnaire are adopted in order to understand deeply the problems of land development in Taiwan. Furthermore, the strategies of growth management of American experiences are discussed. Finally, some practical suggestions for land development in Taiwan are presented. This thesis explores the background of existing problems related to urban land consolidation and zone expropriation programs and develop workable growth management strategies and suggestions. First, in planning aspect, government should establish clear land development principles associated with relative technical tools to guide development which is satisfactory in timing, location, and quantity. Second, in organizing aspects, government should bring more about integration and coordination among relative institutions to yield administrative efficiency. Third, as for controlling aspects, government should develop feasible land use plans and apply the computer techniques for monitoring land development pace and service level. Fourth, in leading aspects, government should regulate the clear responsibilities among relevant institutions and resolve the possible conflicts to bring more about consensus. Finally, government should strengthen citizen participation in the land development process to win public support.

我國公開發行公司「雙簽制度」之功能，在於透過副簽會計師額外複核主辦會計師查核工作，以進一步通盤考量審計案件所面臨之審計風險情況，俾使審計案件最終風險下降至可容許範圍之內。然而，目前「雙簽制度」似乎已淪為橡皮圖章，實際功能未能發揮。故本研究擬針對副簽會計師複核工作與審計風險之關聯性，進行認知上的調查與實際執行成果之實證，並探討「雙簽制度」之本質，以尋求問題癥結所在與改善方向。 　　本研究係以問卷方式蒐集原始資料。研究對象則為公開發行、上櫃及上市公司之副簽會計師，並由其自行隨機選取一家其簽證之公開發行、上櫃或上市公司為測試樣本。原始資料蒐集完成後，本研究採平均數比較及變異數分析之統計方法，來辨認副簽會計師認為影響其複核工作之主要因素是否為與審計風險有關因素。採用複迴歸、逐步迴歸及因素分析等統計方法，來驗證目前副簽會計師實際複核工作與審計風險有關因素之關聯性。 　　本研究發現，副簽會計師一般認為與審計風險有關因素係影響其複核程度之主要因素。然而，目前副簽會計師實際複核工作，並未充分考慮與審計風險有關因素之影響，故驗證目前「雙簽制度」功能不彰之現象。本研究另外從立法本意、目的、責任、資格、角色、範圍、程序、重點、選任方式、時機、文件要求等十一項目，探討「雙簽制度」之本質。並提出下列改善方向：一、會計師法律責任之落實；二、主管機關積極加強管制；三、同業評鑑同時配合；四、教育宣導訓示。

土地增值稅對土地變更使用產生之不勞利得，並無法立即課取，其課徵時機仍待土地移轉時。基於漲價歸公理念，本文認為短期內宜建立土地變更使用回饋制度，以輔土地增值稅之不足，而回饋制度建立，其核心在於土地變更使用時發展權價值衡量。鑑於國內土地估價制度尚未健全，本研究乃應用土地變更使用後增加之樓地板面積，估算土地變更使用後之發展潛力，並據以研擬農地變更使用增值利益評估模式，進而搜集相關資料以為實證分析。 　　最後經由本研究得到結論與建議如下： 　　一、結論 　　　（一）增值利益回饋，公私間財產權界定應明確，以減少交易成本。 　　　（二）現行土地變更使用義務負擔係基於土地開發衝擊要求付費，亦或因土地變更使用增值要求歸公共享，法令執行上混沌不清，使土地變更使用負擔義務規定紛亂，造成不公平之課題。 　　　（三）由實證案例中，發現農地變更使用，發展權增值幅度很大，在現行制度下，土地所有權人獲益匪淺，有違平均地權之理想。 　　二、建議 　　　（一）土地變更使用等待土地移轉時，方課取其增值利益，時效上可能過緩，基於地利共享原則，宜健全現行漲價歸公制度之相關措施。 　　　（二）漲價歸公與使用者付費本質上並不相同，在變更使用回饋制度設計上宜予以區分，並對現行紛亂之土地變更使用義務負擔規定，加以統合。 　　　（三）農地變更使用增值利益計算上，在短期內建議以樓地板面積為評估依據。

在一個動態體系中，土地在各期的最佳利用方式，將可能隨開發時機而改變，如此，倘若政府土地稅的課徵，會對地主土地開發時序選擇造成影響，則將有影響土地利用的可能。職是之故，土地稅對土地開發時序的影響，就成了政府在課徵土地稅時，必須思索的課題。本文首先重點式的介紹國內外論及此一課題的相關文獻。其次利用現值模型做為分析的架構，得到了以下結論： 　　(1)地主土地開發的最適時機，在將土地開發延後一期之邊際成本等於利益相對之時。 　　(2)在土地開發前適用的稅率高於開發後的狀況下，課徵土地收益稅與地價稅，將加速土地開發。而在開發後稅率高於開發前之情形下，課徵土地收益稅與稅基「永以為定」的地價稅，效果為延緩土地的開發；但課徵稅基為市場價值的地價稅時，效果則不明確。 　　(3)課徵增值稅的效果取於土地前次移轉價值。如果此移轉地價高於（小於）土地開發前純收益之還原價值，則土地增值稅的課徵將加速（延後）土地開發的進行。 　　(4)無論是否課徵土地稅，土地開發前純收益流量的增加，將會導致土土地延後開發。另一方面，提高土地開發後之純收益流量，通常會造成土地開發的提前。不過，在地價稅的課徵係以市場價值做為稅基的情形下，土地開發後純收益流量增加對土地開發時序時影響，視土地開發前後適用稅率的相對大小而定。在土地市場發生閉鎖效果時，課徵土地增值稅將造成部分土地的延後開發。

自十九世紀末霍華德提倡「田園市」以解決倫敦市日益問題惡化的都市問題以來，新市鎮發展至今已有九十幾年的歷史。回顧各國開發新市鎮的經驗，多數新市鎮開發的結果被認為是失敗的。臺灣自中興新村開始，一連串新市鎮開發的成效都未盡理想，而日前為廣增國宅、打壓房價、並引導臺北都會區向北發展，淡海新市鎮被列為六年國建項目之一，積極開發。本論文擬以淡海新市鎮之開發目標與主要計畫內容為主，並對各國開發新市鎮的經驗加以檢討，期能找出新市鎮發展的趨勢，並對淡海新市鎮的開發目標與計畫內容有所建議。 　　本論文藉由各國開發新市鎮之經驗的文獻與臺灣地區開發新市鎮之成效的評估、次級資料的蒐集，對新市鎮的發展做一回顧，並歸納出新市鎮未來的發展趨勢，作為淡海新市鎮發展的指標；同時，藉由次級資料的蒐集與檢討，找出淡海新市鎮主要計畫的缺失與不足。 　　由本論文之研究結果顯示，新市鎮未來發展的趨勢應朝向大都會區的一環，成為都會區的一個據點，並與中心都市的機能互補，以提高新市鎮開發成功之機率。而淡海新市鎮之開發目標應朝向多機能的新市鎮發展，而非以單一的住宅機能為主；同時，淡海新市鎮在主要計畫中如土地分配不均、公共設施不足、交通設備缺乏等問題亟需改進，以提高該新市鎮開發之成效。 / Since Howard advocated the concept of "Garden City" for solving the deteriorating urban problem of Landon in the end of 19th century, it has been ninety uears in the history of new town development. The experience of new town development in most countries are, however, considered as failures. Starting from Chung Using New Village, a series of new towns have been developed in Taiwan, but wirthout many successes. In order to expand the housing construction to decrease price and guide the development of Taipei metropolitan area northbound, Dan Hai new town has recently been listed as one of the items of the Six-years National Investment Plan in Taiwan. The purposes of the research are to evaluate the experiences of new town development in various countries, to seek the trends of the devdiopment bassed on this evaluation ; and to make suggstions for the devedlopment goals and contents of the plan for Dan Hai new town. 　　In the research, we reviewed, through the literature survey of the experiences in various countries and the evaluation of effectiveness of new town development in Taiwan, the development of new towns in general. We then deduced, of the new town development in Dan Hai. In the mean time, bassed on the collection and evaluation of secondary data, we pointed out the flaws and insufficiency in the master plan of Dan Hai mew town. 　　The results indicated ehae new town development should be part of the metropolitan area, serving as a base conplementary of the function of the central city to increase the probability of success of the development. The development goals of Dan Hai new town should, on the other hand, be aimed at multifunctional new town development, not single, residential one. In the mean time, the problems in the master plan of Dan Hai new town, such as inequality in land distribution and insufficiency of public and transportation facilities, must be solved in order to increase the effectiveness of the development.

隨著科技的快速革新、消費者的喜好快速變遷、與競爭程度日趨激烈等產業環境趨勢演進，快速的推出新產品這項議題，已是愈來愈重要，甚至攸關廠商的獲利與存續與否。因此為求快速的推出新產品，廠商必須在組織各方面予以適當的配合因應，才能達成此目的，本研究就在探討這些重要的組織因應措施。本研究首先在不考慮情境因素之情形下，探討何種組織因應措施可有效加速研發；其次觀察情境因素與組織因應措施的相對重要性；再者研究在同時考慮所有情境時，當採取何種措施較為適當；最後，則指出單獨考慮個別情境之適用措施。本研究將組織的因應措施分為六類，分別為：研發單位的結構、與外界群體的連結、新產品開發團隊的運作方式、效率性、開發團隊的氣氛、與支援的措施。同時本研究考慮了當組織在採行上述因應措施時，會受到哪些情境因素作用，而影響新產品研發速度。這些情境因素為：新產品研發策略、組織內部的風格、與公司資源 。而在本研究的最後，在管理的含意方面可獲致下列的結論：一、若廠商為求超越競爭廠商的研發速度或符合公司內部所設定之進度，應加強有利情境的塑造。二、台灣的大部份廠商所面臨的情境為：較具開拓性與中度創新的策略、以及較為開創的公司文化、較積極的高階管理風格與較為充裕的公司資源。而若為加速研發，最重要之處在於減少運作上的延遲。三、較為開創積極的公司應當加強掌握外界群體的資訊；較為保守穩健的公司則應當加強開發團隊成員的有關時間概念。

能源是經濟和社會發展的重要基礎和戰略資源。近百年中，能源安全不斷的被各國列為首要問題。隨著中國改革開放，國家經濟不斷成長，成為世界經濟大國，其能源的需求量日趨增加，從自給自足到至今依賴進口，使中國將能源外交列為外交戰略的主要目標，藉由走出去得戰略，積極到海外尋找能源。在這種情況下，能源外交顯然將成為繼大國外交與周邊外交後，中國外交政策的第三個重要環節。 開發中國家具有豐富的能源，再加上中國以開發中國家自居，因此開發中國家在中國的外交政策上，佔有重要地位，且可配合中國國家經濟發展。中國藉由其與開發中國家建立並維持良好的外交關係，以為中國尋找迫切需要的能源。 中國積極透過多邊組織或是雙邊接觸，向非洲、拉丁美洲尋找油源。中國能源問題不僅關係著中國的經濟發展，在擴展能源佈局全球的同時，也引起國際的注意，意涵著這是國際能源戰略問題，更是國際外交爭議性議題。 中國為化解能源進口來源過於集中的風險，於是拉美及非洲成為中國石油進口的戰略來源地。中國將觸角伸向拉美及非洲地區，其中對委內瑞拉及蘇丹這兩個國家最為積極，近期拉美的左傾化浪潮，委內瑞拉查韋斯政權與美國對抗，以及蘇丹有關達富爾的人權問題，使得中國的能源外交被國際社會說成與美國分庭抗禮及罔顧人權，造成中國受國際社會的譴責。 本文研究發現，中國與開發中國家能源外交有助於提升中國國際影響力，「能源競爭」與「權力競爭」是中國對非洲及拉丁美洲的能源外交目的。中國的能源外交對各地區之目的有所不同，不一定都是以獲取能源為主要目的，有時權力競爭反而佔據相當的份量，即中國能源外交之目的有時為了能源競爭，此時著重於取得能源；但有時卻不是為了能源競爭，能源本身不是目的，而只是工具，其真正目的是權力競爭。 / Energy is an important strategic resource and the critical basis of economic and social development. During the last hundred years, energy security has been identified as primary problem. With its successful open-door reform, China became the world economic giant of the constantly growing up of the national economy. With the increasing needs of oil energy day by day, China was transferred from an oil self-sufficient country to an oil import one. Now, one goal of the diplomatic strategy is the energy diplomacy. With the strategy of “going out” looking for the energy abroad, China is searching for oil resource actively. In this situation, the diplomacy of energy will obviously become the third important aspect of the China’s foreign policy, in addition to major power diplomacy and diplomacy with neighboring countries. Developing countries with the abundant energy, plus China itself poses as a developing country, developing countries occupies an important position in Chinese foreign policy in general, China's national economic development in particular. For the purpose of acquisition of oil energy, China has to maintain actively good diplomatic relations for developing countries. So China looks for the oil source to Africa, Latin America through both multilateral organizations and bilateral relations. The question of the Chinese energy is not merely only concerning the economic development of China, but also its global strategy of energy acquisition. So that it has attracted international concerns and became a controversial issue of international diplomacy. China has made every effort to reduce the risk that the import of energy resources overly concentrates, and, consequently, Latin America and Africa become the strategic source of China's petroleum imports. China stretches the feeler to Latin America and Africa, among them the most positive to these are two countries, i.e., Venezuela and Sudan. The left-leaning political tide in Latin America recently, the regime of Chavez in Venezuela confronting with U.S.A., and the human rights issue of Sudan, China’s energy diplomacy is to be condemned by the international community, because of deliberately confrontation with the United States and ignorance of human rights. This study discovers that the energy diplomacy will be helpful for China’s influences in the international arena and its major purpose is for either energy or power in Africa and Latin America. The Chinese diplomacy of energy varies in terms of geographic factor. Sometimes, Chinese energy diplomacy is for energy acquisition so as to resolve its development needs, sometimes for power and energy is only an instrument.

有鑑於生物科技成為科技趨勢，以及其創造出的龐大價值，近年來台灣也開始大力推動生技產業的發展。產業是企業的組合，企業的成長與否正是驅動產業生態變化的主要原因。本研究主要探討台灣生技藥物研發公司的創業過程，希望透過研究成果對台灣生技公司的發展有所貢獻。 　　本研究的研究架構以Timmons Model做為主軸，以機會、資源、團隊做為主要的研究構面，先對個案公司進行靜態的研究構面探討，然後分析其發展的動態平衡過程。 / Because biotechnology sets a trend and creates great value, Taiwan government tries to develop his own biotechnology industry. However, an industry will bloom if most of companies related to the industry are operated well. The objective of this study is to observe and analyze the entrepreneurial process of biomedical R&D companies in Taiwan. 　　The research bases on Timmons Model that was developed by Timmons for analyzing an entrepreneurial process of a company and consists of three driving forces, opportunity, resource, and team. Every entrepreneurial process of companies in the thesis is observed first according to the three driving forces. Then it is analyzed by using the idea of constant balancing.

目前區段徵收乃是政府進行土地開發的方式之一，多用來取得所需之公共設施用地或特定目的事業用地，高鐵桃園車站特定區即採區段徵收方式進行開發，以取得高鐵所需之車站用地。由於現行區段徵收為抵價地式制度，被徵收之地主有領取抵價地與領取現金補償兩種選擇，因此，政府實施區段徵收時，將受到地主不同選擇行為之影響而有不同的辦理成效，使得區段徵收地主選擇行為在徵收辦理過程中，具有決定性的影響力。 　　本研究自土地開發之觀點探討區段徵收地主選擇行為，並著重於選擇行為影響因素之分析。由於相關文獻針對此部分的研究甚少，因此，首先歸納區段徵收地主選擇行為之影響因素，共分為地主屬性因素、政策管制因素及未來期望因素三類，並以高鐵桃園特定區為實證案例，透過問卷調查與Logit模型之建立，分析各項因素對特定區地主選擇行為的影響程度；其次則分析選擇行為的影響效果，以了解區段徵收地主選擇行為之前因後果，並進一步提出政策建議。 　　經由高鐵桃園車站特定區之實證分析，本研究得出以下六點結論： 　　1.大地主傾向領取抵價地，小地主與共有地主傾向領取現金補償，可藉由土地屬性之掌握，預知地主可能的選擇行為。 　　2.公告現值調漲時機關係徵收補償費之支出，並左右地價與市場景氣對選擇行為的影響，政府應先公告實施區段徵收後才發布都市計畫，以減少徵收補償費，提高財務可行性。 　　3.區段徵收地主選擇行為受價值觀之影響大，應考量地主保有祖產價值觀等個人屬性之影響，以預知選擇行為。 　　4.建築基地最小開發規模攸關小地主配地權益與土地開發型態，政府應考量土地規模與使用，訂定合理的建築基地最小開發規模。 　　5.抵價地領回比例與分配區位受公共設施用地規劃之影響，為領地地主改領現金補償的主要原因，可藉由抵價地相關規定誘導地主選擇行為之改變。 　　6.政府辦理區段徵收時，普遍未充分告知計畫內容與相關規定，影響地主權益。 / Zone expropriation is one kind of land development methods through which government can obtain the land for public facilities or specific uses. For example, the development of Taoyuan High Speed Rail station special zone is of this kind. According to zone expropriation system, there are two compensatory choices for landowners. One is by cash and the other is by pay-for-land. Therefore, landowner's choice behavior would play an important role in the process of zone expropriation. 　　With the view of land development, this paper discusses landowner's choice behavior in the process of zone expropriation and focuses on the factors of choice behavior. Here we sum up three kinds of factors that will affect landowner's choice behavior: they are landowner attributes, government regulations, and landowner expectations. According to the empirical study of zone expropriation in Taoyuan High Speed Rail station special zone, this paper has six conclusions: 　　1.Large landowners prefer to choose pay-for-land. On the contrary, small and common landowners prefer cash compensation. 　　2.To reduce the amount of cash compensation, the government should announce zone expropriation more early than urban plan. 　　3.The concept of keeping ancestral estate would influence landowner's choice behavior very much in the process of zone expropriation. 　　4.The development scale would affect the right of small landowners and the form of land development. The government should set a suitable development scale by considering the scale and use of land. 　　5.The assigned proportion and location of pay-for-land is the main reason why landowners with pay-for-land change to choose cash compensation. 　　6.The government seldom informed landowners of the whole plan and the relevant regulations in the process of zone expropriation.

現今的時代，面對全球化的競爭態勢、新興市場崛起、能源危機與金融風暴等因素，台灣的企業在大環境不斷變化之下，掌握市場發展動態，即時回應客戶需求，不斷創新產品與服務，是企業維持競爭優勢不二法門。 ERP隨著軟體技術突破和產業生態蛻變的歷程，其系統面貌也隨之轉換，因此ERP不再只是企業功能的資訊化與經營化，更是科技創新的礎石。許多企業將ERP系統當作企業電子化的基礎，更進一步整合其他的資訊系統，如電子商務(EC)、供應鏈管理(SCM)系統、客戶關係管理(CRM)系統、知識管理系統(KMS)、商業智慧(BI)等。 在現今2010年的後金融海嘯時代，當金融海嘯衝擊以後, 各項國內外經濟評估報告均指出經濟已開始復甦，此刻正是企業重整旗鼓逆勢成長的最佳時刻。對於企業來說，企業資源整合管理的落實不僅是其永續經營的成功關鍵，甚至是其生存的命脈。這也是為什麼在經濟不景氣的環境下，仍有許多企業決心導入ERP系統，以及許多國內外調查報告預測ERP系統的需求與產值仍然會持續成長的主要原因。 本研究的動機之一，即是希望企業在經歷產業變化、策略變動與業務規模的改變之下，如果重新評估ERP系統的適用性，不論是ERP系統需做重新建置或階段性轉換，皆可從不同角度重新探討ERP系統開發與導入過 程的重要策略，而能建置一套對企業真正有效益的ERP系統。 許多企業在發展ERP系統的過程中，都以工程與技術的角度去規劃ERP系統的導入，常會遇到預想不到的結果。對於ERP所涉及的企業流程，利害關係人，導入方法，及對業務流程與關係人的影響，企業導入ERP的策略等，需要做仔細的思考及規劃。 本研究發現在個案公司開發及導入ERP系統的過程中，遇到許多的瓶頸，也面臨了很多問題，導入過程中對企業組織產生了很多影響，改變了原有的作業流程，導入實施後增加許多效益，但某些部份仍需持續改進，ERP系統應確保做到系統整合，需重視細部流程整合方面的分析與資料整合方面的分析。找出ERP系統資料與流程之Gap，並應做到變革管理。 / Nowadays, Facing the globalized competition situation, the emerging markets rise, the energy crisis and the financial storm, Taiwan's enterprises is now under the changing and unceasing environment, the only way to hold on the competitive advantage of Taiwan’s enterprises continuously is to find out the market development tendency, and to response to customer demand immediately, and to innovate product and service unceasingly. The ERP system’s appearance had transformed along with the software technology breakthrough and industrial ecology change. Therefore ERP system is no longer only the enterprise computerize and management tools, ERP is even more the basis of the scientific technology innovation. Many company treat the ERP system as the basis of enterprise’s computerize, furthermore to integrate the ERP system with EC, SCM, CRM, KMS, BI……. In the Late-2010s financial crisis time, after the financial crisis, each domestic and foreign economic appraisal report pointed out that the economy started to recover, It’s the best time to restart and grow up at this moment. The realization of the Enterprise resources integration is not only the key successful factor but also the survival life artery. This is why so many enterprises were still determined to implement the ERP System under the economical depression time, and as well as many domestic and foreign invested report forecast that ERP system's demand and the output value will still continue to grow up. One of this research's motivation, is hopes to re-estimate the important strategy of the ERP implementation from the different point of view, hopes to establish the beneficial ERP system. To review the suitability of the ERP System when the enterprises under the industry change, strategy change and business scale changes, no matter to build a new ERP System or ERP system phase transforming, Many enterprises plan the ERP project by the engineering and technical view, It will always occur the unexpected result. It needs to make the careful considering and plans to all the ERP involves, include the business flows, the stake holders, the implemented methodology, the influence, and the implemented strategy…. This research discovery that while the case company developed and implemented ERP system has meets many bottlenecks, and also has faced many problems. It has had many influences to the enterprise organize while implement the ERP system, It has changed the original business flow, and increases many benefits, But still need to continued improved, The ERP system should assured to realize the system integrated, to pay more attention to the analysis of micro process integration and data integration, find out the gap and do the changing management well.