本研究以2002年至2013年台灣主併公司為上市公司的併購案件為樣本，探討專家意見評價結果和品質對主併公司短期股價影響。本研究結果有兩項發現： 1. 於意見書揭露日時，若專家意見書評估價格高於雙方約定交易價格愈多時，即評價溢酬愈大，主併公司會有負向的累積異常報酬率。 2. 於意見書揭露日時，若併購溢酬越大、或是併購溢酬大與評價品質高，主併公司會有負向的累積異常報酬率。 故本研究認為，台灣獨立專家制度相較歐美國家仍不成熟，相關配套措施及規範未規畫周詳，對於獨立專家的獨立性、專業性之確保，以及出具意見時評價方法的選擇標準、意見書應記載事項等規範過少，使得專家意見書於揭露時評價結果易受到市場及投資人懷疑。另外評價品質與主併公司異常報酬的關聯性在少數的樣本下無法表現出顯著性，市場及投資人較傾向以併購溢酬做為交易出價是否過高之依據。 / This study analyses the relation between target firm appraisal outcome and quality disclosed in the fairness opinions and acquiring firm performances by using the samples of Taiwanese listed company in M&A transaction between 2002 and 2013. We find that the stock price reactions to the public disclosure of fairness opinions are negatively related to the difference between target firms valuations contained in the fairness opinion and the merger offer price. In addition, the greater the acquisition premium for or acquisition or high acquisition premium with high appraisal quality would result in negative stock price reactions as well. Under these conditions, this study suggests that Taiwan's independent expert system in Taiwan still appeared to be immature, including that related supplementary measures are not careful planned, the independence of the independent expert, the professionalism of independent expert, and the criteria of valuation methods are not carefully regulated by the government. Therefore, the outcome and the quality of the fairness opinion may not to be trusted by the market and investors. Also, the association between appraisal quality and abnormal unable to be significant could result from the lack of number of samples.

權變概念代表著多變的環境下，企業為求生存所必須採行的策略，文獻將此觀念應用在員工績效評估的研究並不多。基於權變觀點，本研究除對績效評估文獻中具有權變觀點之研究作回顧，並從競爭優勢、績效效標、績效模糊性與評估方法等觀念之探討與歸納，再透過個案探討之研究發現，推導出一績效評估設計之權變架構。本權變架構建議，在不同的競爭優勢下，績效評估制度之設計應由上而下，從組織策略推導至人力資源策略，再落實至員工績效評估制度及績效評估方法。 組織在競爭優勢分別為弱勢、強勢與穩定狀態下，其組織策略應分別採行優勢建立、優勢累積與優勢維持策略。為配適不同之組織策略，其人力資源策略應分別採行探索、利用與獲利策略。而不同的人力資源策略在搭配不同的績效評估目的下，應適用不同的績效評估制度；亦即，績效效標應分別偏重個人才能、工作行為與工作成果，以達到為組織價值創造與價值延續的目的。 績效評估的方法最後將取決於績效評估的目的與績效模糊性高低二者所構成的組合。亦即，績效評估的目的若為價值創造，則應較重視員工才能；績效評估的目的若為價值延續，則應較重視員工的工作行為與工作成果。而當績效模糊性較低時,宜採用明確化績效評估方法；反之，當績效資料糢糊性較高時,宜採用數量化績效評估方法。 / Contingency view represents the indispensable strategy for businesses to survive in the changeable environment. However, not much such view is found in the literature of employee performance appraisal. This study not only reviews the literature of performance appraisal with contingency view but also developed a contingency framework of employee performance appraisal by summarizing related analysis, including competitive advantage, performance criteria, performance ambiguity and appraisal methods, as well as a case study. The framework suggests that the performance appraisal system should be designed in a top-down sequence from organizational strategy to human resource strategy, performance appraisal system and appraisal methods based on the strength of competitive advantage. As the competitive advantage is weak, strong and stable, the organization should adopt the strategy of advantage building, advantage accumulation and advantage maintenance strategy respectively. The human resource strategy then should be exploration, exploitation and profit strategy. Under different human resource strategies, the performance appraisal system should vary to fit different purposes. That is, the performance criteria should focus on individual competence, working behavior and outcome to achieve the purposes of value creation and value continuation. The appraisal methods will finally depend on the combination between the purposes of performance appraisal and the degree of performance ambiguity. While competence should be focused when appraisal purpose is value creation, working behavior and outcome are focused when appraisal purpose is value continuation. The qualification-oriented method is appropriate as the degree of performance ambiguity is low. On the contrary, quantification-oriented method is appropriate as the degree of performance ambiguity is high. / 表目錄 三 圖目錄 四 第一章 緒論 1 1.1 研究背景與動機 1 1.2 研究目的 3 1.3 研究方法與流程 6 1.4 研究範圍 7 1.5 論文架構 10 第二章 文獻探討 12 2.1 權變觀點在員工績效評估的研究 12 2.2 競爭優勢與策略配合 16 2.2.1 競爭優勢 16 2.2.2 策略配合 17 2.3 員工績效評估制度 21 2.3.1 績效效標 22 2.3.2 績效評估之目的 23 2.3.3 績效資料的特性 25 2.4 員工績效評估方法 27 第三章 個案探討 29 3.1 個案公司及產業概述 29 3.2 實地訪談說明 31 3.3 績效評估制度 31 3.4 績效評估實施概況 33 3.5 個案公司分析 37 3.5.1 A公司之組織策略與人力資源策略 37 3.5.2 A公司之績效評估制度與績效評估方法 39 第四章 員工績效評估設計之權變架構 42 4.1 組織策略配適之人力資源策略 42 4.2 人力資源策略配適之績效評估制度 45 4.3 績效評估制度配適之績效評估方法 47 4.4 績效評估設計之權變架構 52 第五章 結論與意涵 55 5.1 結論 55 5.1.1 理論基礎 55 5.1.2 個案討論 56 5.1.3 權變架構 57 5.2 管理意涵 58 5.3 研究限制 60 5.4 後續相關研究 61 5.4.1人力資源管理領域之其它主題 61 5.4.2績效評估策略之其它相關議題 62 參考文獻 64 中文部分 64 英文部分 65 附錄 72 附錄一：深度訪談大綱 72 附錄二：A公司績效考核表 75 發表論文期刊收錄證明 …77 表目錄 表2.1 權變觀點在績效評估的研究情形……………………………15 表2.2 不同績效效標的資料特性…………………………………………26 表3.1 A公司之組織策略、人力資源策略與績效評估制度…………...41 表4.1 不同競爭優勢下之人力資源策略…………..………………….…45 表4.2 績效評估設計之權變架構…………………………………………54 圖目錄 圖1.1 研究流程圖 8 圖1.2 論文架構 10 圖2.1 組織策略、人力資源策略與員工績效評估制度的關係……………….19 圖2.2 績效評估的制定過程……………………………………………………19 圖3.1 A公司績效評估的流程…………….…………………………………….34 圖4.1 績效評估制度配適之績效評估方法……………………………………49

Orientation: Emotions at work have been considered as an important facet of employees’ work life. However, research regarding the investigation of the emotion experiences at work per se has been lacking. Research Purpose: The general objective of this study is to critically investigate what emotion events are experienced and how these events are appraised for them to result in specific emotions. Motivation for the study: Currently a lack of research regarding emotion experiences as a process exists. Research design, approach and method: To investigate emotion experiences as a process a Qualitative study was conducted among one hundred (n=100) professional mining employees using The Critical Incident Technique Approach. Main findings: 84% of the participants experienced negative emotion events and a mere 14% of participants experienced positive emotion events at work. Negative emotion events were appraised as negative and participants indicated not having control or power over the events, yet adaption was possible. Negative emotions included: anger, disgust and sadness. Positive emotion events were appraised as positive even though the participants reported not having control or power over the situation. Participant did report being able to live with the consequences. Positive emotions provoked included joy, pleasure and pride. Practical/managerial implications: When the emotion experiences of employees are investigated as a process, better understanding of emotions will be gained which will enable the implementation of the most appropriate interventions to fulfil individual needs and reaching organisational goals. Contribution/value-adding: Existing research on the emotion experience as a process has been lacking especially in the South African context. This study will thus contribute to research regarding the investigation of the emotion experience as a process and not mere independent components. / MA (Industrial Psychology), North-West University, Potchefstroom Campus, 2013

Orientation: Emotions at work have been considered as an important facet of employees’ work life. However, research regarding the investigation of the emotion experiences at work per se has been lacking. Research Purpose: The general objective of this study is to critically investigate what emotion events are experienced and how these events are appraised for them to result in specific emotions. Motivation for the study: Currently a lack of research regarding emotion experiences as a process exists. Research design, approach and method: To investigate emotion experiences as a process a Qualitative study was conducted among one hundred (n=100) professional mining employees using The Critical Incident Technique Approach. Main findings: 84% of the participants experienced negative emotion events and a mere 14% of participants experienced positive emotion events at work. Negative emotion events were appraised as negative and participants indicated not having control or power over the events, yet adaption was possible. Negative emotions included: anger, disgust and sadness. Positive emotion events were appraised as positive even though the participants reported not having control or power over the situation. Participant did report being able to live with the consequences. Positive emotions provoked included joy, pleasure and pride. Practical/managerial implications: When the emotion experiences of employees are investigated as a process, better understanding of emotions will be gained which will enable the implementation of the most appropriate interventions to fulfil individual needs and reaching organisational goals. Contribution/value-adding: Existing research on the emotion experience as a process has been lacking especially in the South African context. This study will thus contribute to research regarding the investigation of the emotion experience as a process and not mere independent components. / MA (Industrial Psychology), North-West University, Potchefstroom Campus, 2013

Mit zunehmender wirtschaftlicher Bedeutung der Emerging Markets steigt der Bedarf an Unternehmensbewertungen im Kontext dieser Länder. Ihre besonderen Charakteristika erschweren jedoch eine Anwendung der in Industrieländern standardmäßig verwendeten Methoden. Ausgehend von idealisierenden Bedingungen wird in einer integrativen Betrachtung der Frage nachgegangen, wie die vorherrschenden Bedingungen (insbesondere Länderrisiken und Investmentbarrieren) in einem grenzüberschreitenden Bewertungskalkül berücksichtigt werden können.

Thesis (LLM)--Macquarie University. Division of Law. / Bibliography: leaves 192-208. / Introduction -- The perceived problems and the new reforms -- The framework for children's matters in Australia -- Families and functions - regulating the Australian family -- Reorganising the gender hierarchy -- Men's movements, misconceptions and misidentifying the real issues -- Problems with "shared parenting": an ideal or a (rebuttable) presumption? -- Mediation not litigation -- Conclusion -- Bibliography. / In this thesis, I critically appraise the latest reforms of the Australian family law system and assess the underlying philosophy of these measures. I specifically analyse the introduction of shared parenting and mandatory family dispute resolution. My starting point is that legislative changes alone cannot be used as a means of social change. Legal models cannot function correctly if they reflect an ideal rather than social reality, and in light of the current reforms, the Australian family law system risks such a fate. The system, which presumes that parents share parental responsibility upon separation (and therefore during the intact family), does not represent social truth. It appears to make an assumption that shared parenting is the societal practice, but I believe the law is really being used to impose such an ideal. If the reforms are to be successful, I argue that substantial social and economic structural change is required, in order to break down the dichotomy between men's and women's roles, which continue to define the male role as economic and public and the female responsibility as care-giving and private. This is particularly important if the Government is genuine about its aim to make parenting gender neutral in practice and not just in theory. / The thesis demonstrates that the reform measures are a response to the perceived rather than real problems identified in the family law system, and that they are largely issues raised under the influence of fathers' rights groups. The response of the Government to remedy the system is therefore flawed as it is based on misconceived notions about the family law system. It incorrectly identifies judicial discretion as a fundamental cause of the problems and tries to replace it with a more rules-based approach to determining children's matters. I suggest that the real problems can be found in the continuance of deeply entrenched customs and gendered role constructions, and the remedies lie in their overhaul. The social culture that makes the mother the primary caregiver and allocates to the father diminished parental responsibility from the time the child is born needs to be transformed. A suitable legal response to the current impasse would be to begin by educating the public about the way the system works and provide counselling to families on how to structure their united life well before they reach the breakdown point. Assisting families while they are still functional, as opposed to when they are dysfunctional, would arguably make a large difference in how the family law system is understood. Moreover, it would be able to facilitate ongoing communication for separating couples and, most importantly, thereby uphold the best interests of the child. / Mode of access: World Wide Web. / 208 leaves

[Truncated abstract] As a developing country, Indonesia has been struggling with complex and contentious development issues since Independence in 1945. Despite remarkable economic achievement during the New Order period (1966-1998), poverty has persisted and the benefits of development have been unequally distributed. Social welfare — the system of social security to protect the well-being of the weaker members of society has received little attention in Indonesia, both from the state and from the scholarly community. The historical neglect of social welfare in Indonesia has begun to be addressed recently, with the Social Safety Net (SSN) initiative. SSN is a social welfare program that was launched by the government of Indonesia to mitigate the deleterious impacts of the economic crisis that hit the nation in 1997. This thesis aims to assess how the SSN accommodated the needs and aspirations of poor women, particularly those who live in rural areas. The rural poor deserve attention because poverty in rural areas is widespread and often intractable, and because poverty in rural areas tends to be more invisible than in urban areas. The urban poor are more visible, because they are “in the face” of the powerful every day, and they are more likely to be able to access agencies of power than the rural poor.

The main aim of this study is to extend our current understanding of the linguistic characteristics of student-centred distance education texts. This aim links directly with the shift in South Africa from an objectivistic, content-centred teaching approach towards an outcomes-based, studentcentred one. Partly because few guidelines exist as to what the linguistic characteristics of student-centred texts are, developers of such texts in a distance education environment face many challenges and thus, a secondary, more indirect aim of this study is to benefit developers of distance education study materials. In view of the educational context in which the study is situated, a brief overview of some of the most relevant pedagogic perspectives underlying the notion of student-centredness is provided. Student-centredness is then interpreted in terms of Biber's (1988) construal of `involvement' and also in terms of Systemic Functional Linguistics (SFL): more particularly, the interpersonal discourse semantic metafunction of SFL and on insights developed in Appraisal Theory. The focus of the study is thus on `involvement' and the expression of evaluative stance, and consequently on attitudinal language through `involvement' features. Of particular interest to the present study is how learning is advanced through the use of attitudinal language. The data for the study include six print-based distance education teaching texts (study guides) from three different academic departments at the University of South Africa. Two guides from each department are analysed and compared: one developed by way of a content-centred approach to teaching and the other by way of a student-centred approach. The linguistic construal of evaluative stance in these guides is analysed and interpreted in interpersonal terms. The thesis develops a theoretically motivated explanation of the linguistic characteristics of student-centred distance education texts, and in the process provides evidence of the interpersonal and pedagogic relevance of evaluative stance in the context of distance education. Some of the main conclusions reached are that student-centred texts differ from contentcentred ones with regard to: the extent to which the social presence of discourse participants is signalled in such texts; the extent to which solidarity is negotiated with students; the participation of students in the knowledge construction process; the relationship that prevails between lecturers and students; and the identity developed for both students as well as lecturers. / Linguistics and Modern Languages / D. Litt. et Phil. (Linguistics)

The purpose of this study was to look at how principals and educators managed and experience the implementation of Quality Assurance policies in secondary schools in KwaZulu Natal focusing on the bttegrated Quality Management System that is currently in place. This study was designed as a qualitative exploratory and descriptive survey. Data was collected in 2007 by visiting schools and conducting interviews with the principals and educators. School managers fell into two groups. One group was positive about Integrated Quality Management System and other group negative. Even though there were differences, all agreed that lntearated Quality Management System was good if it was to be introduced at a pace suitable to the educators. Educators preferred Integrated Quality Management System to systems that were not transparent. They then recommended that Integrated Quality Management System should not be linked to the educators' remuneration as this destroys what could be good about IQMS / Educational Studies / M.Ed. (Education Management)

This study comprises an introduction and six chapters. The introduction presents a chronological synopsis of the development of Arabic language teaching up to now. Chapter One presents a broad framework for this study as well as the problem and associated questions whose resolution is being sought, namely treating shortcomings relating to the teaching of Arabic to non-Arabic speakers as regards reading. Chapter Two is a survey of the theoretical study that classifies the most psychological, pedagogic, cultural, linguistic and reading competence principles needing compliance in the compilation and simplification of texts. Chapter Three comprises texts that have been simplified by this researcher. Chapter Four analyses and appraises simplified texts by providing mechanisms used for that purpose. Chapter Five comprises a model lesson, based on the principles outlined above. Chapter Six reviews the most important findings in terms of the ideal time needed for realising the hypothesis of the research and provides other proposals and concluding comments. / Religious Studies and Arabic / M.A. (Arabic)