The development of hemodialysis clinics in Taiwan has been rapid for about 17 years. In early days, many patients with no health insurance had to get hemodialysis at their own expense. Therefore, they often suffered pulmonary edema caused by breathing difficulties, and quickly rushed into medical centers and then stayed almost all night in the emergency of dialysis. Dialysis clinics were not very popular in communities at that time. Dialysis payment firstly was paid by civil servant insurance then Labor Insurance came second; followed by Agricultural Insurance, and eventually developed into the National Health Insurance. Among them, those dialysis patients are actually the primary beneficiaries. The National Health Insurance gives rise to a large number of community-based dialysis clinics to set up massively. The free competition creates a high-quality dialysis environment. The Japanese people are impressed by both the hardware and software of dialysis clinics. Japan dialysis payment is about 3.75 times of Taiwan. In recent years, the financial deterioration of health care benefits caused a decline in the value of pay- points! And the discussion about health insurance rates is not rationally debated by our society .As a result, the survival of dialysis clinics is really becoming a serious issue. The Taiwanese hemodialysis clinics are still able to provide high-quality dialysis services to the community. Such a successful experience in the Chinese region will surely set a practical example for China, which is in its rapid economic development and has a gradual increase in health insurance coverage now. Besides, the difficulty that faces China is the long serious shortage of basic dialysis medical supplies! So we hope to bring our experience in Taiwan to China dialysis clinics for the future planning in primary health care in the operation and management of dialysis. This research has done the literature review, expert interviews, and service pathway system. According to the three key elements, we analyze and find that Taiwan's experience in China is based on the critical success factors from expert opinions and clinics operation core. This study summarizes and organizes in the paper the following points: 1.service pathway system 2. hemodialysis clinics in communities 3. hemodialysis clinics resource management 4. safety planning and implementation in health care 5. education and training for the medical care personnel 6.cooperate communicate and develop with other organizations to improve management pattern continuously 7. The support from China government health organs

Department of worship public and industry for the purpose of worshiping their ancestors and the establishment of an independent property of the original in Mainland China, prevalent in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved from an agricultural society to the social patterns of industry and commerce, interpersonal gradually alienated, weak, and due to age, by multi-generational inheritance, to send the identity of the next member of the increasingly vague, complex, so that to send human competition for worship production action, the meaning of sacrifice public sector to set up gradually lost. Due to sacrifice the particularity of the public sector within the public owners, members of crime in the administrator or send personal gain map take illicit profits, fame and fortune of the heart to fight for the assets held, and other issues, External: their legal rights and obligations of civil, judicial and administrative departments have different views, and therefore resulted in numerous controversies, government to actively address the ritual of public sacrifice public sector long years of problems, in 1997, was promulgated "Professions Ordinance, planning the entire clean-up project schedule, except for taxes, the competent authority is still lack of supporting. in this study, secondary data analysis and questionnaires as the main research methods, analysis worship public and industry clean-up the causes and impact of hard, and tax officials on the implementation of the ancient worship Professions Ordinance successful and able to solve the economic efficiency of tax administration, tax equity and land use the troubled expectations. Sacrifice public sector owners of non-tax professionals do not quite understand, to declare the type and tax implications, therefore, to collect scholars' sacrifice the particularity of the public sector and the relevant provisions of the tax law analysis, to be the table lists the legal persons, juridical association with the sacrifice of public sector legal establishment of the legal basis for the purpose of legal nature, and real estate approach for worship public industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax concessions or not, a comparative analysis, the public owners to easily compare, but its declaration of substantial benefit. Another of this thesis study found that tax officials for the implementation of the Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax administration, tax equity goals and enhance the land use of economic efficiency, but want to reach the aforementioned goals, depends on the completion of the worship the reporting and registration of public sector jobs, not yet required to complete the declaration and other related job assessment, remains to be the financial sector this sacrifice the particularity of the public sector be deliberated.

The 50% reduction of land value increment tax policy was implemented since 1st February 2002 and ended at 31st January 2004. The policy was enforced among every local government in Taiwan for two full years. For every local government, the degree of prosperity and the societal type of its city differs from each other. As for the policy itself, every county and city has different amount of lands to meet the qualification of the policy and different announced land current value. For example, Pingtung(«ÌªF) County is famous for agricultural production. In Pingtung County, although the policy uses half reduction of progressive tax rate to tax the land value nominally, the true origin of the tax is a ¡§public policy¡¨ that could affect the whole society. What has been affected or what has affected the policy on its implementation? Whether the prediction of real estate market boost and two times tax income of the Economic Development Advisory Conference are correct? This research is going to make a benefit evaluation of the policy¡¦s implementation. The research method of this research consists of survey, in-depth interview, and collection of governmental information and the research concentrated on presenting both objective and subjective perspectives, which will be showed in Chapter 3 and Chapter 4 for mutual proof of the policy¡¦s benefits. In terms of subjective evaluation, the land value increment tax policy benefited less then 20% for boosting the real estate market. On the contrary, according to our research result, 57.9% consider the policy as low interest loan, 70.6% thinks the policy is good for tax reduction, 76.6% thinks the policy is good for bankers, 52.4% thinks the real estate value never increased, 76% thinks the policy increases cases of ¡§faking trade but bestow in real,¡¨48.4% thinks the policy increase case of legal auction, 47.1% thinks it qualify for fair and justice, 44.3% thinks only consortium benefited from the policy, and 41.9% thinks the policy affected the social security. Among the objective governmental statistical information, it was found that the cases of legal auction indeed grew twice more. Before the implement of the policy, in 2001, there were 1890 cases. Since the implement in 2002, there were 3882 cases and 5839 cases in 2003.Furthermore, the issue of construction license and exercising of new house building also increased. In 2001, there were 1171 cases. In 2002, there were 1693 cases. In 2003, there were 2213 cases. However, during our in-depth interview, it was found that previous demonstrated growth of licenses was not due to the policy. The income of land value increment tax was 967805000NTD in 2001, 1160959000NDB in 2003. To sum up, the increment of real estate shifting cases and new built houses does not represent increment of tax income. Nonetheless, from both the subjective and objective evaluation, it is found that the policy is a good opportunity for tax reduction but not the primary reason for boosting land trading. It actually fastens the cases of legal auction, lower the bad debts and exceeding release ratio of banks, benefits only the consortium but shrink the budget of social security, and there might be no land tax in the incoming years. The policy does not meet the ¡§mark-up goes to the public¡¨ concept of the equal land right policy.

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This research aimed to apply the theory of environmental benefits valuation to assess the plan of reformation in Zhongtun and Jiangmei village¡¦s wetland. Environmental change affects economy. Therefore, through people¡¦s feedback and tourists¡¦ participation of ecotourism, this paper discussed the economic benefits in transforming Zhongtun and Jiangmei village¡¦s wetland into an eco-garden. Thus, the research adopted the Payment-card method of the Contingent Valuation Method (CVM), categorized under the Non-market Valuation Techniques (NVT), analyzing the economic benefits of eco-tourism¡¦s virtual market at Zhongtun and Jiangmei village. That is, the amount of people¡¦s Willingness to Pay (WTP) was analyzed to discover the project¡¦s multiple values. Further more, by comparing and contrasting people¡¦s background information, people¡¦s data and differences among other facets were discovered. Finally, in responding to the urgent need in tourism development, this paper integrated tourists and residents¡¦ data to discover the amount of WTP. Such research mode provided a tourism benefits assessment of Zhongtun and Jiangmei village¡¦s eco-garden project, and its conclusion supplied some suggestions to government control and also future plans of the eco-garden. There are 236 respondents (including 162 residents and 74 tourists) willing to take the questionnaire survey assuming the correspondence among people¡¦s background information (resident or tourist), attitude and other variables and WTP. After analysis, the result demonstrates that sex and age have little effect on many variables. On the other hand, people¡¦s background (resident or tourist), education level, average income do have obvious influence. However, the both results are valid, showing the principle this research applied is reliable. The CVM results included: 1. People shows positive attitude toward the ten facets of Zhongtun and Jiangmei¡¦s eco-garden tour. 2. The average accommodation rates for visitors willing to pay for Zhongtun and Jiangmei¡¦s eco-tour is 4000 NT dollars. And each year, about 127000000NT/year dollars 3200NT/year dollars donation per person can be expected in total. 3. The average amount of willingness to pay for people to join in an eco-tour is: 400NT dollars for eco-tour; 400NT dollars for fishing village experience; 400NT dollars for farm life experience, 1200NT dollars in total. 4. The potential tourism benefits of Zhongtun and Jiangmei¡¦s eco-garden are about: 79000000NT/24000000NT year for tourists and 55000000NT/9940000NT year for residents,and 7370000NT/1840000NT year for compensation. In the end, this research hoped to tribute some advices to Zhongtun and Jiangmei¡¦s eco-garden¡¦s management, turning ecological resources into financial sources, for Penghu County to be an ecotourism paradise.

As virtual channels on the internet grow full-blown, two major chain department store corporations in Taiwan entered internet markets one after another in 2007. Since the department store is a typical service industry highly based on interactions, the salesclerk has been a major mediator for serving customers and therefore face-to-face interaction between consumers and salesclerks is especially important. With the coming of brand-new self-service system combined with technology, consumers are able to take advantage of the technology to serve themselves. The relationship between corporations and consumers is hence transformed with a delivery system of ¡§low contact but high technology.¡¨ Researchers of previous studies mainly focus on interpersonal-based service encounter for investigation of relationship marketing and customer loyalty and researches about technology-based self-service and interaction with consumers are rarely seen. This research takes department store customers as subjects of investigation and adopts their viewpoints from questionnaire, aiming to probe into the influence of the department store¡¦s introduction of self-service technology on the effect of relationship marketing for better understanding of the relationship between the effect and customers loyalty. The study will take questionnaire survey of internet, and put the questionnaire on the Telecommunication Laboratories (TL) website to gather data via the customer¡¦s e-mail in cooperation with the Web-based Newspaper for the credit card users of the department store of the department store. The questionnaire will put for one month from February 1 to February 28, 2008 to gather enough data for analysis. A total of 1412 copies of questionnaire are issued, retrieving 396 copies, with 1016 copies of effective questionnaire. Structural Equation Modeling is used in this research. The followings are four points of conclusion: (1) the quality of web-based self service has significantly positive influence on result indicators of relational benefits by means of customer relational benefits; (2) the quality of web-based self service, except for delivery service speed, has significantly positive influence on customer relational benefits; (3) customer relational benefits have significantly positive influence on result indicators of relational benefits; (4) customer relational benefits bring significant effect as a mediator between web-based self service and result indicators of relational benefits. Therefore, we suggest that the department store managers shall create more elements of relationship benefit so that the customers all feel highly of the relationship benefit in the hope to enhance the customer's satisfaction and loyalty on the enterprise.

<p><strong>Abstract</strong></p><p><strong>Problem</strong>: The problem of this thesis involves the controversy that the implementation of poison pills generates. The conflict amongst various stakeholders that are affected directly or indirectly by the implementation of the poison pill also contributes significantly to the problem of this thesis.</p><p><strong>Purpose</strong>: The purpose of this thesis is to investigate and compare the benefits of the poison pill adoption on shareholder and management interests. We also seek to evaluate arguments for and against pill adoption, and determine if these arguments are valid in view of facts established from our study.</p><p><strong>Conclusions</strong>: Our study in this thesis has brought us to five conclusions about the poison pill policy in fulfillment of the purpose. We state in our conclusion that arguments for and against the poison pill can both be validated depending on the case, we also state that a general conclusion cannot be drawn as to the negative or positive effect of the poison pill on stakeholders. We proceed to argue that the pill is a very effective fighting toll in the current business world and state that more should be done to regulate pill implementation. We finish up our conclusion by identifying what appears to be an inverse relationship between management and shareholders benefits from the implementation of the pill.</p><p><strong> Originality</strong>: The uniqueness of our study resides in the theoretical framework that is developed from two prevailing hypotheses in the academic research of the poison pill. The previous studies either take on the management entrenchment hypothesis (MEH) or the shareholder interest hypothesis (SIH). However, we have combined the elements of both hypotheses and jointly revealed the advantages and disadvantages of the pill adoption for both management and shareholders via our original management shareholder benefits comparison matrix.</p>

<p>Web-based Enterprise Resource Planning (ERP) Systems deployed through theSoftware-as-a-Service (SaaS) model are a major disruptive technology in the fieldof ERP systems. The defining features of the SaaS are that they are hosted remotelyand are completely used through the web; they are subscription-payment basedand they operate on a multi-tenant fashion. This technological innovation redefinestraditional technical and economic ERP paradigms.</p><p>This Bachelor’s thesis aims through interviews with vendors, users and consultants,as well as by researching various academical and professional publications onthe subject of Web-based (SaaS) ERPs to study these pehomena, and produce a listof their benefits to SMEs. It also analyses their opportunities and challenges via anumber of interesting facts, thus allowing for thought-provoking observations andspawning of stirring discussions.</p><p>The benefits of Web-based ERPs were reported to be similar to the ones characteristicfor the On-premise ERPs. They furthermore included remote data access, costefficiency,flexibility, scalability, as well as the esublishment of a new customerdrivenrelationship with the ERP vendor. The major disadvantages of SaaS wereconsidered to be security, cost (in the long run), and customizability. These disadvantages,which were first reported years ago, are continuously dismissed by theadavncements and innovations made in Web-based solutions. Findings from previousstudies and trends suggest that issues of security, cost and customizabilityare gradually disappearing as technology improves and industry dynamics becomesmore customer-centric. Security, which was a major issue in 2007 slowlyfaded and is not regarded as the concern it used to be. From 2008 till now the issuesof customizability and TCO have been heavily disputed about Web-based ERPsolutions. The problem of customizability has also been found to be diminishingdue to technologically advanced capabilities of these systems; new systems haveemerged and old systems have improved enough to provide this feature. Cost hasnever been a transparent issue when it comes to IT investments and has beenshown to be higher in On-Premise solutions through the TVO approach whichlooks at other hidden and non-financial costs. All of the above sheds new light intothe once-‘static’ benefits and drawbacks of Web-based solutions, and provides afresh insight into this developing phenomenon.</p>

<p>Organisational impacts on the environment have been a primary topic of</p><p>discussion for several decades, prompting a need for organisations to eva-</p><p>luate and manage their environmental impacts. Environmental management</p><p>systems have since been adopted by companies worldwide for numerous</p><p>reasons and benefits. In more recent years, IT solutions have been designed</p><p>to meet the various needs of environmental management but with little at-</p><p>tention drawn to a standardised approach.</p><p> </p><p>The following thesis aims to determine the use of IT adopted by organisa-</p><p>tions to support their environmental management systems (EMSs). In doing</p><p>so, the importance of EMSs, IT solutions to support EMSs and the benefits</p><p>of IT for such systems are addressed. A small number of informative inter-</p><p>views were conducted with EMS consultants and numerous representatives</p><p>of ISO 14001 certified companies to establish what IT solutions are availa-</p><p>ble to support EMSs and identify the differences between such solutions.</p><p> </p><p>This thesis demonstrates that IT solutions adopted by organisations to sup-</p><p>port their EMSs differ in complexity and depend upon the expected results</p><p>of the EMS itself. Depending on how integral the EMS is to the organisa-</p><p>tion’s business processes, IT can benefit the EMS and ultimately the organi-</p><p>sation in a number of ways. In conclusion, EMSs can be implemented with</p><p>little technical aid. However, IT is a communicative tool adopted to review,</p><p>manage and monitor environmental data and enables easier handling of en-</p><p>vironmental data enhancing the performance of the EMS.</p>

<p>For now, vastly growing Web-technology has matured enough to become an attractiveplatform for business applications and organizational information systems. Indeed, largeand small organizations are increasing their investment in Web-based Information Systems(IS) resources, such as Electronic Commerce, Intranets and Extranets. As DIWA(1999) explained that Web technology is often presented as a 'revolution' in informationsystem technologies in the business press, which could propel change from static, hierarchicalstructures to more dynamic, flexible and 'knowledge-based' organizationalforms. To the companies, more and more legacy information and database systems arebeing migrated to Web-based environments.</p><p>This research aims to analyse and advise enterprises to be Web-based enterprise withchallenges and opportunities.</p><p>During the research, the author investigated a company that were using the Web-based(applications made available via the World Wide Web) information service. For obtainingreliable conclusions and delivering valuable advises, various research methods wereadopted by the author including qualitative research methodology, analysis, interviews,and literature study. Data was collected through lecture review and in-depth interviews.</p><p>Undoubtedly, there are some troubles existed in migrating, such as technologies for restructureinformation system structure, resource distribution, benefit analysis, planningand management, operation and maintenance etc.</p><p>But still obviously, as the research shows that there are many benefits can be got followsthe implementation of Web-based solution, which includes improving efficiency,modernizing company IT environment, providing better IS/IT systems’ maintenanceand providing more agility and functionality etc.</p>