This business plan outlines the setup of a golf bag company, Piranha, and its strategy with financial projections. The plan started with company description and followed by detailing of its product, marketing operational plan. The purpose of this business plan is to study the market, and see how business can be develop within targeted customers, regions, product segment and price bands. Piranha started small as a sole proprietary with a 4.5 million NTD as its startup capital. First two years focusing on Taiwan market and will expanded to China in year 3. As a 4 year projection model, the projected NPV at year 4 end is around 3 million in with a 20.11% IRR. Breakeven point will be at approximately early year 5.

高爾夫球桿頭產業所製造的產品屬於消費性商品，因此消費者在擁有自由使用所得後才會採取購買的行動。由此得知國民所得將影響消費者的運動類型與休閒意識，接著影響消費者的購買意願，所以休閒產業與國民所得密切相關。隨著全球經濟的復甦，高爾夫球桿頭產業隨著經濟的轉變、產業轉變與開發中國家的轉變使得需求量提升。 高爾夫球產業可分為高爾夫球、整套高爾夫球桿、高爾夫球車以及其他高爾夫球設備。本研究主要針對製造高爾夫球桿頭之在台灣上市、上櫃之廠商，分別為復盛、大田精密、鉅明與明安國際等四家公司為研究樣本。以個案公司之2001年至2005年之財務報表，作為推估未來評價數據、未來成長率與獲利率的依據。採用現金流量折現法之銷售導向與盈餘導向等兩種模式，依最樂觀、最有可能與最悲觀等三種情境，估計其實際價格區間，並與個股目前之實際股價相比較。推論出股價區間再透過敏感性分析將各個評價因子繪製成龍捲風圖來觀察，找出影響股價變動的關鍵因子，得知每一個百分比之變動性程度。 實証結果顯示樣本公司之合理股價區間分別為，復盛為39~50元、大田為73~97元、鉅明為20~29元、明安為69~79元。而敏感分析顯示，其中兩家公司之變動因子皆為邊際利潤率，約0.30%~0.36%，復盛之變動因子為銷售成長率，為3.67%，而鉅明之變動因子為ROIC與盈餘成長率，皆為1.44%。經由目前股價與評價所得區間相比，大田與鉅明皆為合理價格，復盛與明安有被低估的情況。

從台灣違規高爾夫球場就地合法化：觀察國民黨政府國家力量的轉型，研究是研究高爾夫球球經營合法性的轉變，探討國民黨政府國家力量的轉型。而國家力量觀點是由英國歷史社會學者Michael Mann所提出，國家力量觀點由專制控制權力及基礎行政能力所建構而成。Michael Mann進一步指出，西方民主社會之國家機器，具有專制控制權力相對低弱 ，基礎行政能力相對強大的特性。 國家專制控制權力最簡單的定義是，國家統治菁英運用政治權力時 不受市民社會監督的程度。而本研究進一步把專制控制權力細分為統治者與被統治者的政治統治權力關係;與國家制訂政策的自主性兩個層次。國家基礎行政能力的定義則是，國家機器以其基礎結構、動員國家社會 資源貫穿市民社會的程度。本研究觀察國民黨政府的基礎行政能力，則是以國民黨政府制訂山坡地/高爾夫球場管制政策的設計;以及國民黨政府貫穿管制法令於社會的程度，當作探討的指標。 從違規高爾夫球場就地合法化的經驗研究中，本研究指出國民黨政府專制控制權力由強轉弱的證據;也指出國民黨政府的基礎行政能力一向不及其專制控制權力強大。而且隨著台灣民主化的發展，國民黨政權已由專制控制權力高、自主性高的威權體制，轉型為受市民社會監督且自主性低的民主化國家。但是，國民黨政府一向處於弱勢的基礎行政能力，仍然沒有隨著民主化而增強，如同西方民主國家一樣。

1948年5月，上海舉辦第七屆全中國運動會，臺灣首次組隊參賽即一鳴驚人，榮獲男子田徑總冠軍，同時更展現守秩序、法紀律、團結合作、服從裁判的運動精神。不論場內的運動實力和場外的運動風範，皆被大會評為「全國第一」。究其因，實肇基於日本統治期間致力發展體育運動所展現的成果。事實上，臺灣在日本統治之前，近代式體育運動僅在西洋勢力所及的範圍內施行，成效自是相當有限，迨至日治時期，乃藉由學校教育與社會體育兩大方向，開始全面性、普遍地提倡體育運動而獲致相當程度的發展成果。值是之故，本論文主旨即在探討日本統治下的臺灣，究竟為何／如何發展體育運動，以及有何成效。 本文係以當時臺灣地區運動員的競賽為主，包含內地人(日本人)、本島人(臺灣人)以及高砂族(原住民)，因為此三種族群皆是當時臺灣運動代表隊的組成份子，以做為主要的論述對象更能得知當時臺灣體育運動的發展情況。在論文內容方面，首先，從近代西洋體育運動的興起與發展談起，隨著歐美列強國力的擴張將其科技文明與生活形態傳至亞洲，再至日本明治維新前後追求改善國民體格而向學習歐美體育運動，而臺灣即在此時代背景之下被納為日本殖民地。其次，探討日治時期各界人士對於體育運動所提出的觀念看法，以說明發展體育運動的動機與目的。再次，討論推行體育運動的主要機構，主要著眼於人事、經費以及如何運作等方面，以瞭解是由哪些人／在什麼樣的時代背景之下／如何從事體育運動的發展。第四、討論臺灣運動選手參加各項運動競賽的成績表現，主要以全島性比賽，以及與鄰近的朝鮮、滿洲、日本、菲律賓等地的比賽成績作較，可大致明瞭臺灣的運動技術水準。第五、分析社會領導階層人士所從事的休閒運動，以考察當時是哪些休閒運動最受是有錢有閒階級的喜愛，並從中討論體育運動的發展概況。 經由本文的討論發現，日治時期體育運動的發展係在官方強力主導、民間配合實施之下進行推廣。其次，臺灣的體育組織是日本帝國體育組織在殖民地的分支機構，臺灣全島性的運動比賽成為日本全國性比賽的地方預選賽，臺灣優秀的運動選手與隊伍在島內勝出者即成為地區性代表隊，順理成章前往日本參加更高層級的比賽。此外，體育是現代教育不可偏廢的項目，不僅能改善個人體格發育，也有助促進健康衛生；同時，體育並非僅是單純的身體運動而已，有時亦被視為國力的象徵，發展體育運動有助陶冶國民性格和促進日臺融合。最後，隨著日本統治的時間漸久以及統治程度的強化，臺灣體育運動呈現日漸普及的趨勢，而另一方面，則漸帶有濃厚的日本色彩，甚至許多日式運動術語發至今仍是使用中的辭彙即是明證。至於日治時期臺灣體育運動的成績表現究竟如何呢？整體而言，不僅與殖民母國日本仍然相去甚遠，即便連同為殖民地的朝鮮、滿洲、菲律賓等地亦有所不及。然而，雖然未見日治時期臺灣運動選手與中國正面交手的紀錄，但從1948年的上海全國運動會成績可推知，日治臺灣體育運動的整體水準，似乎不在同時期的中國之下。 關鍵字：日治時期 臺灣 體育史 體育觀 武德會 體育俱樂部 臺灣體育獎勵會 臺灣體育協會 明治神宮體育大會 甲子園 網球 棒球 田徑 游泳 登山 馬術 高爾夫 / In May 1948, the 7th China Sports Game was held in Shanghai. The athletic performance of male track and field athletes amazed the world by winning the overall championship though it was the debut of Taiwan in this athletic event. These male athletes disciplined themselves, obeyed the rules, cooperated with one another, obeyed the referees’ orders, and exhibited good sportsmanship. Both their athletic performance and sportsmanship on the sports field or beyond sports field were ranked as “national champion” by the sponsor. Their great performance actually was the achievement from the devotion to developing athletic sports during Japanese Occupation Period. In fact, before the colonization of Japan, modern athletic sports in Taiwan were only practiced in few regions where foreigners aggregated and the effect of athletic performance was quite limited. The overall promotion of athletic sports was put into practice through school education and social sports activities until the Japanese Occupation Period and so was the great performance achieved at that time. The main purpose of this study is to investigate why and how the Japanese developed athletic sports in Taiwan and the effects. The research subjects were mainly the athletes at that time in Taiwan, including the Japanese, the Taiwanese, and the aboriginals (indigenous people) since these three groups were all members of sports representatives in Taiwan at that time. These subjects were investigated to find out about the development of athletic sports in Taiwan at that time. Firstly, the study probed into the rise and the development of modern western athletic sports. With the expansion of national powers of European countries and the U.S., their science, technology, and life styles were spread to Asia. Moreover, after Meiji Restoration, the Japanese started to put emphasis on improving their physique and hence learnt the western athletic sports. And Taiwan was colonized by Japan under this background. Secondly, it investigated the concepts and viewpoints on athletic sports proposed from all walks of life during Japanese Occupation Period to demonstrate the motives and purposes of athletic sport development. Thirdly, it investigated the major facilities responsible for promoting athletic sports from the aspects of personnel matters, funds, and the operation methods to understand who were involved, how they developed athletic sports, and under what kind of background were athletic sports developed. Fourthly, it investigated the performance of athletes in each kind of sports games, especially national games. The study also compared the athletic performance of Taiwan with that of nearby countries such as Korea, Manjou, Japan, and Philippine to understand the athletic level of Taiwan. Fifthly, it analyzed the leisure sports that the leaders of the society engaged in to explore the preferences of leisure sports of the rich at that time and further investigate the profile of athletic sports development. This study found that the development of athletic sports in Taiwan during Japanese Occupation Period was dominated by the government with the cooperation of non-government in promotion. The sports organizations in Taiwan were the colonial branches of sports organizations in Japanese Empire and the national sports competitions in Taiwan became local preliminaries of Japanese national competitions. The outstanding athletes in Taiwan and the winners of local preliminaries would become the local sports representatives to participate in competitions of higher level in Japan. In addition, the study found that physical education is indispensable in modern education, which not only improves the physical development of individuals but also improves health. Meanwhile, athletic sports ability not simply teaches a kind of physical movement and it is sometimes viewed as a symbol of national powers. The development of athletic sports helped cultivate the personality of people and improved the integration ethnic integration between Taiwan and Japan. With the increase of colonization time and the reinforcement of governance, the athletic sports in Taiwan gradually became more and more popular. On the other hand, it was found that the sports activities in Taiwan was greatly influenced by Japan and even the Japanese sports vocabularies are still used now in sports activities. As for the athletic performance of Taiwan during Japanese Occupation Period, as a whole, the athletic performance of Taiwan was better than Japan and other colonies of Japan, such as Korea, Manjou, and Philippine. Although the athletes in Taiwan during Japanese Occupation Period did not compete with the athletes of China, it could be inferred from their athletic performance that the overall level of athletic sports in Taiwan during Japanese Occupation Period was equivalent to that of China. Keywords: Japanese Occupation Period, Taiwan, sports history, viewpoint of sports, Dai-Nippon Butokukai, sports club, Taiwan sports sponsorship association, Taiwan sports association, Meigi-jingu Athletic Meet, Koshien, tennis, baseball, track and field, swimming, mountain climbing, equestrian, golf