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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.
1

作業制預算制度之設計--以C公司為個案

周良 Unknown Date (has links)
在現今全球競爭激烈的環境中,商品的供給需求型態,已由供給面轉為需求面,成為顧客導向的新經濟社會。是以傳統的預算制度對現今的經濟環境而言,顯然是無法滿足企業在策略運用上所需的資訊,更會導致錯誤的決策及競爭機會的喪失。 為發揮管理會計的功能,我們實有必要引進國外新的管理觀念和技術,並.依國內企業的現況和需求做出適度性地調整與改良,來提昇國內企業的競爭能力。由於金融業原先所擁有的競爭優勢逐漸消失,使得金融業也就更注重成本資源的管理控制。因此,產能的擴充管理、資源的妥善分配、以及如何充分利用資源,必須以預算制度為基礎,透過作業制成本制度的觀念,產生管理人員真正需要的成本資訊,以便對企業的作業進行持績改進,進而取得競爭優勢。 國外學者對作業制預算制度的研究已進行多時,卻多偏向理論方面的探討,加上國內這方面的研究甚少,樣本量不足以進行多家企業問的實證分析,故本研究擬採用個案研究的方式,瞭解本國金融個案公司建立作業制預算制度的情形,並對欲研究的問題進行更深入的探討。 本研究的目的,除了對以作業制成本制度為基礎的預算制度在規畫、設計及運用方面做歸納陳述之外,並以國內一金融公司為研究對象,以個案研究的方式詳細說明此項預算制度對公司的效益及影響,可提供給相同產業之其他公司,或其他產業在考慮採行此新技術時之參考。
2

訪生科技應用在瑪瑙斯市建築的限制:需求面分析 / A Biomimetic Lodge District for Manaus: A Demand Side Analysis

毛祿生, Marmolejo, Luis Unknown Date (has links)
Emerging environmental designs have reacted toward a new environmental scope and agenda to provide a better understanding of functionality and sustainability. Biomimicry is a recent environmental approach that mimics nature for improving processes and structures design. This has important consequences for urban development and planning. The most relevant for us is that these new structures help us to breakdown the false dichotomy between landscape and architecture and therefore are ideal to integrate urban planning and to rethink environmental standards within ongoing development. The main objective of this study is to determine the feasibility of building a peripheral district in Manaus using biomimicry designed lodges. Our main interest is to identify the types of customers that could be involved in this urban development project. This study analyzes the willingness of customers to go for a biomimicry lodge. The analyzed information will come from a survey of a non-randomized population. Our target group are mature postmodern societies -sorted out by country of residence and willingness to travel-. The sample tested different attitudes, values and beliefs on environment which will help us to break down patterns of consumption using the literature review as reference. The study uses ordinary least squares (OLS) to determine significant predictors for different types of customers. This survey might help environmental activists, local authorities and social entrepreneurs with data for successfully developing alternative environmental designs. Our direct clients are real estate developers, social entrepreneurs and the business community in general. However, these results have also an indirect effect on the actual state of environmental design trends and on policy making. Local authorities might consider these results for agenda setting and as well for mobilizing civil society for better ecological practices.
3

水權交易制度理論與實際 / The Theory and Practice of Water Markets

戴雅明, Dai, Ya Ming Unknown Date (has links)
臺灣水資源多年來供不應求的問題,由於供給面管理已面臨瓶頸,不得不尋求以強調經濟誘因,效率使用為理念的需求面管理。水權交易制度是需求面管理政策中最符合價格機能運作的制度,本文由臺灣的水資源財產權演進的歷史,以及理論模型的推導,加上既有文獻的探討,和國外施行的經驗,認為此制度確實可行。它的優點是讓用水者面對真實的機會成本,可以增加用水效率,除此之外,還可分散缺水風險,使分配更具彈性,反應留川使用效益的公共價值,並且可以顧及公平性和增進整體社會福利。雖然此制度有其缺陷,但是藉制度的設計,政府適當的管制,應可克服這些問題。   國內現行的水利法不允許水權自由交易,其中充滿政府管制色彩。在制定之初幾乎不顧及經濟法則,但是隨著由供需主導的經濟力量,例如嘉南平原水權之爭,已迫使水利法的修正,允許需由政府核准的附帶補償的移轉,這新增條文的精神已離自由交易不遠。不過由各種跡象顯示,政府對水資源的管理態度將更強調對水資源調配的主控權,但是此主控權的行使,四十年以來一直拋不開各種包袱,在未來也很難相信主管機關能做到社會最適的調配。   本文所提出的理論模型,是為了做政策上的選擇。參考Baumol and Oates(1988),徐世勳(民國80年),蕭代基(民國81年)等的模型架構,將留川及離川使用交互影響的關係,以及污染排放因素模型化。並討論在確定及不確定下的政策選擇,比較Pareto最適條件及市場均衡條件,在水量方面,主要是是探討水權費及水權交易制度,在水質方面,比較污染排放稅和可轉讓污染染排放許可證。論文結果發現,在確定情況下,上述政策無差異。在供給函數不確定下,應採水權交易制度和污染排放稅。本文最後提出政策建議,以集水區地方自治組織,來輔助市場交易,以及外部效果內部化工作。本文目的除了在財產權歷史和理論上做進一步探討,也希望提供臺灣成立水權交易制度政策上的參考。
4

產業相依下的停電風險分析 / Risk Analysis of Interdependent Industries

林佩琪 Unknown Date (has links)
行政院國土安全辦公室(2010)於國家關鍵基礎設施防護計畫中,將我國的關鍵基礎設施分為8大部門。本研究將對此8大部門關鍵基礎建設進行經濟面的分析比較,將此8大部門關鍵基礎建設對應到產業關聯表中18個產業,應用需求面投入產出停轉模型比較各關鍵基礎產業對整體產業需求的依賴程度以及說明各關鍵基礎產業如何相互影響。此外,由於我國關鍵基礎防護優先順序第一者為能源,因此進一步以電力為代表能源,分析近年來因天然災害衝擊和產業需求增加而面臨供應不足且對整體產業需求依賴程度排名第一的電力及蒸汽產業,應用線性規劃投入產出停轉模型模擬在電力供應短缺之下,若同時考慮極小化整體經濟損失與民生基本需求的電力配置策略。在本研究中,維持民生基本需求是假設各關鍵基礎產業其最終需求變動不大於50%。 需求面投入產出停轉模型是Leontief投入產出模型的線性轉換,主要透過分配係數進行衝擊的傳遞。若某關鍵基礎產業具有以下兩特性,當各產業投入需求皆減少10%,此關鍵基礎產業的停轉性則大,可藉此說明某關鍵基礎產業對整體產業需求的依賴程度:一、產出主要當作中間投入使用;二、為一集中分配型產業供應鏈的重要上游產業,即此產業供應鏈之產出分配集中,且主要下游產業產出皆主要當中間投入使用。其中依賴程度前三名依序為電力及蒸汽、自來水、石油化工原料。若細部分析各關鍵基礎產業停轉性的主要來源,可了解關鍵基礎產業間明顯的需求依賴關係。而在模擬電力供應不足時的電力配置策略方面,產品單位內含電力投入減少對整體經濟造成的停轉性越小者優先分擔供電缺口。其中若僅以極小化整體經濟損失為目標,將使部分關鍵基礎產業的最終需求完全無法被滿足,而加入維持民生基本需求的考量儘管會提高整體經濟損失且分擔供電缺口的產品增加,但與未進行電力配置的結果相比,仍有效減少42.5%的整體經濟損失,同時更貼近社會需求與期待。 關鍵詞:限制用電、關鍵基礎產業、需求面投入產出停轉模型、線性規劃投入產出停轉模型、風險分析
5

台灣電力市場用戶群代表制度之研究 / Analysis of aggregator systems for the Taiwan electricity market

洪穎正, Hung, Ying Cheng Unknown Date (has links)
本研究針對先進國家「用戶群代表」制度之政策與法規進行探討,並進一步探討如何施行於台灣電力市場。首先定義並解釋「用戶群代表」涵意後,整理出先進國家(包含美國、歐盟、德國、澳洲、韓國五個地區與EnerNOC、Comverge、CPower、OhmConnect四個公司)的用戶群代表商業模式案例,藉由文獻分析與個案研究,觀察先進國家政策方向與用戶群代表市場定位差異。同時,本研究由我國用戶群代表相關制度法規,探討用戶群代表於我國電力市場實施之適法性。此外,本研究根據文獻回顧整理出發展用戶群代表制度的關鍵成功因素,並詳細探討我國當前條件是否適合發展。最後針對政府與台電、產業界、學術界、電力用戶的不同角度,提出可行的政策法規建議。 / This thesis explores the policies and regulations of aggregator systems in advanced countries and explores how to implement aggregator system in Taiwan electricity market. In order to achieve this objective, we first define and elaborate the meanings of aggregator. Then, experience and case studies of USA, European Union, Germany, Australia and Korea are studied. In addition, business models of four aggregators, EnerNOC, Comverge, CPower and OhmConnect are presented. Furthermore, we examine current related regulations of an aggregator in Taiwan electricity market for feasibility analysis. In addition, this study summarizes the key success factors of the development of aggregator systems according to the literature review, and discusses in detail whether Taiwan's current conditions are suitable for development. Finally, market models and policy regulations in relation to the aggregator are recommended.
6

台電需求面管理之經濟分析--用戶計劃性減少用電措施案例 / The economic analysis of Taipower’s demand-side management--The case of incentive plan for load curtailment program

謝嘉豪 Unknown Date (has links)
過去電力事業為了滿足電力用戶之需求,對於新電源之開發不遺餘力。然而由於電力事業近年來在供給面規劃屢遭當地居民抗爭而受阻,因而晚近轉而強調用戶需求面之管理。 本文針對台電公司現行需求面管理之「用戶計劃性減少用電措施」四種方案進行研析。首先設定簡化條件,將四種方案予以模型化,利用經濟剩餘模型,進行邊際分析,探討台電公司提供優惠之折扣比例及電力的價格需求彈性如何參與用戶抑低容量以及消費者剩餘、生產者剩餘分配之效果。分析結果顯示:「計劃性(二)」抑低用戶負載容量最高,且參與用戶之消費者剩餘最多;「計劃性(一)」抑低用戶負載容量最低,且參與用戶之消費者剩餘最少。另一方面,若從電力公司之視角觀之,「計劃性(二)」之生產者剩餘最低,而「計劃性(一)」之生產者剩餘最高。 經濟剩餘模型分析中,由於未能充分考慮供需雙方之潛在成本與效益,因此實務上之解釋能力有其侷限之處。基於上述緣由,本文接著藉由成本效益分析,將方案實施之潛在成本與效益納入考量,分別從參與用戶之角度進行參與者檢定(Participant Cost Test, PCT)以及從電力公司之角度進行公用事業成本檢定(Utility Cost Test, UCT),以檢視不同方案在不同觀點下之績效表現。成本效益分析結果顯示:在PCT檢定下,「計劃性(四)」參與用戶之益本比最高,「計劃性(二)」參與用戶之益本比最低。而在UCT檢定下,「計劃性(一)」電力公司益本比最高,「計劃性(四)」電力公司益本比最低。將成本效益分析與經濟剩餘模型比較後可發現,用戶抑低容量高的方案對於電力公司而言未必最有利。 最後,為進一步探討關鍵變數變動造成不同方案間成本效益值之影響,因此進行敏感度分析。敏感度分析的結果顯示:若電力公司為吸引用戶而提高誘因,增加各方案給予用戶優惠折扣之比例,以參與用戶角度而言,「計劃性(四)」參與者檢定之益本比提高幅度最大;以電力公司角度而言,「計劃性(四)」公用事業成本檢定之益本比降低幅度最大。若電力公司提高參與用戶每次抑低用電負載之時數,以參與用戶角度而言,「計劃性(四)」參與者檢定之益本比降低幅度最大;以電力公司角度而言,「計劃性(四)」之公用事業成本檢定益本比提高幅度最大。 / In order to meet the users’ demand of electricity, the electric power utility spared no effort to develop the new power plant in the past. However, in recent years, the electric power utility have been hampered by local residents on supply-side planning, thus more emphasize is being put on users’ demand-side management(DSM). This paper aims to analyze four projects of Taipower’s existing demand-side management of “incentive plan for customers’ scheduled load curtailment program”. First, we set several simplified conditions for modeling the projects. By using the economic surplus model and conducting the marginal analysis, the impact from the discount incentive provided by the utility and the elasticity of electricity price demand is explored-on participants’ load capacity reduction and the distribution of consumer surplus and producer surplus. The results of economic surplus model showed "project 2" curtails the maximum load capacity and with the highest consumer surplus; "project 1" curtails the minimum load capacity and with the lowest consumer surplus. On the other hand, in the Taipower's point of view, "project 2" provides with the lowest producer surplus while "project 1" gives the highest producer surplus. In the economic surplus model, since the potential costs and benefit were not fully considered in both supply and demand sides, several limitations exist on this model. Based on the above reasons, we utilize the cost benefit analysis, taking the potential cost and benefit into account and conducting Participant Cost Test(PCT) from the participants’ perspective and Utility Cost Test(UCT)from the utility’s perspective to examine the performance under different 4 DSM projects in different point of view. The results of cost benefit analysis showed that in the PCT test, the "project 4" comes up with the highest benefit cost ratio while "project 2" has the lowest cost benefit ratio. In the UCT test, the "project 1" has the highest cost benefit ratio while "project 4" came with the lowest cost benefit ratio. Comparing the cost benefit analysis with the economic surplus model, we could find that the project with the most load capacity reduction may not be the most favorable project for the utility. Finally, in order to further explore the key variables affecting the cost and benefit value in different projects, we simulated several scenarios for sensitivity analysis. The results of the sensitivity analysis showed that if the utility increases incentives to increase four projects’ ratio of discount for attracting participant, in the participants’ perspective, "project 4" would have the most changed rate of cost benefit ratio(increase); in the utility's perspective, "project 4" would have the highest adjusted rate of cost benefit ratio(decrease). If the utility increases the load curtailment duration each time, in the participants’ perspective, "project4" would have the highest adjusted rate of cost benefit ratio(decrease) ; in the utility’s perspective, " project4 " would have the highest adjusted rate of cost benefit ratio(increase).

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