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Abstract The article used PZB service quality model and SERVQUAL Scale as bases to investigate the service quality of CPA firms in Kaohsiung. And the target interviewees will be focused on accountants, business service agency managers, and their clients. The purpose of this study was to find whether the six gaps exist or not. Therefore, there are three questionnaires designed in order to interview the objects of study. Using statistical analysis approaches such as t-test, one-way ANOVA, and descriptive statistics, the result of the research were as follows¡G 1¡B For all of the CPA firms in Kaohsiung, there are significant differences on the five service quality dimensions¡]tangibility, reliability, responsiveness, assurance, and empathy¡^for consumer expected service-perceived service gap¡]Gap 5¡^ 2¡B For all of the CPA firms in Kaohsiung, there are significant differences on the two dimensions of responsiveness and empathy for consumer perceived service-business service agency managers¡¦ service delivery gap (Gap 6) 3¡B Comparing united CPA firms with non-united CPA firms, the research finds the two dimensions of marketing research orientation and levels of management are significant differences for Gap 1. As to the Gap 2, the three dimensions of management commitment to service quality, goal setting, and task standardization are significantly different. There are significant differences on the two dimensions of tangibility and assurance for Gap 5, and there are differences on the five service quality dimensions for Gap 6. In particular, Gap 5 and Gap 6 of non-united CPA firms are bigger than united CPA firms. In other words, the service quality of non-united CPA firms should be strengthened and improved. 4¡B The organizational variables of customers show that there are significant differences on the dimensions of Gap 5. For enterprises in the different industries have distinct differences on the dimensions of responsiveness, assurance, and empathy. Furthermore, the capital demonstrates significant differences on the dimension of tangibility; the annual revenue appears significant differences on the dimensions of tangibility, assurance, and empathy; the founding time of a firm exhibits significant differences on the dimensions of reliability, assurance responsiveness, and empathy. A company which is listed securities, OTC, and public offering or not determines whether the significant differences exist on the dimensions of tangibility, reliability, and assurance; the employees¡¦ quantity of a firm¡¦s accounting department indicates significant differences on the dimensions of tangibility, reliability, and assurance; the total quantity of a firm¡¦s employees reveals significant differences on the dimension of tangibility. As a result, CPA firms should offer different weight on the service quality dimensions according to distinct clients so that the client perception on service quality can be increased.

The service quality of banking industry - the empirical research of public-owned banks in Kaohsiung area. Public-owned banks usually gives us bureaucratic image. Although they try to raise their service quality under the press of competition, but the improvement is limited. When managers of public-owned banks strive for raising the service quality, the employees usually don¡¦t make enough efforts. What reason does result in such gap? How to solve this problem? How to inspire employees to work hard for the image of ¡§high service quality¡¨, which is accepted by high level manager? According to these motives, we use the PZB model to evaluate the service quality gap. Our research targets are the public-owned banks in Kaohsiung area. Findings indicates that there is no significant difference between the managers¡¦ and the employees¡¦ cognition of customer service expectation in public-owned banks. But there is gap existence between the managers¡¦ cognition of customer service expectation, and the service conveyed to the customer. ¡§control system¡¨ and ¡§team work¡¨ are the main reasons of the gap between service cognition and conveyance. Besides, most employees think the poor ¡§ performance evaluation system¡¨ causes the poor service quality in public-owned bank. They suggest that ¡§creating good working atmosphere¡¨, ¡§building a property performance evaluation system¡¨, ¡§managers should lead by personal example¡¨, and ¡§ a strong determination of change¡¨ may promote the service quality of public-owned banks. Standing on our empirical study, we make the following suggestions for the public-owned banks to raising their service quality: 1. The support of manager. 2. Adopt a proper performance measurement and evaluation system. 3. Managing in humanistic way. 4. Accelerate the rotation and promotion. 5. Strengthen the training of service quality raising.

As the information technology develops rapidly, the software industry also keep growing and growing. Huge amount of capital and intelligence are being invested in developing the new software. However, it has been such a big negative impact on all software developers caused by the illegal reproduction and distribution. Therefore, besides the copyright regulations, software companies have always been concentrated on how to prevent their software from being illegally reproduced by adding protection codes. As most of the companies are not willing to reveal their protection methods, it is hard to have any chance to learn from each other's techniques and experiences. As a result, this thesis is really concentrated on collecting and categorizing as many as possible the protection coding technologies and in the end, analyzing and applying those to our own programs.

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Abstract The arc behavior during the closing and opening of electrical contacts not only influences the surface morphology, but also causes the erosion of contact material. The mechanical stresses, the molten bridge, and the arc cause this erosion. Consequently, the erosion mechanism is very complex. Therefore, to avoid the influences of mechanical stresses and numerous arc striking, static-gap experiments with a single arc discharge are conducted to investigate the effects of pulse voltage, gap distance, and arc duration on the erosion characteristics and mechanism of silver based contact materials. Moreover, this experimental result is verified by the finding of the dynamic testing of electrical contacts. The results of the erosion characteristics show that the arcing and non-arcing regions have been distinguished at the supply voltage from 32 V to 500 V and the gap distance from 0.2 mm to 40 mm. The empirical formula for the minimum pulse voltage at arc initiation in terms of gap distance is established. When the pulse voltage is smaller than 200 V, the erosion area increases with increasing gap distance due to the action of the metallic-phase arc. However, when the pulse voltage is greater than 200 V, with increasing gap distance, the erosion area increases to a maxim, and finally diminishes due to the increase in the amount of gaseous-phase arc. The results of the erosion mechanism show that the arcing region is classified into three erosion patterns, namely, the molten metal bridge (B), metallic-phase arc (M), and gaseous-phase arc (G). At the gap distance of 0.2 mm, the erosion pattern of anode silver is varied from B, through B+M, and, M, to M+G. According to the electron transfer across triangular potential barrier, the thermionic emission causes the erosion patterns of B, B+M, and M, and mixed thermionic and field emission results in the erosion pattern of M+G. When the pulse voltage is 500 V, with increasing gap distance, the splashing of metallic particles around the anode crater becomes more dispersed, shorter with more silver powder, and finally disappeared with a little silver powder due to the influence of the gaseous-phase arc. The results of the anti-weld ability show that when the pulse voltage is 500 V and the arc energy is grater than 14 J at the static-gap experiments, the critical gap distance to produce welding for Ag-Ni, Ag-CdO, and Ag-SnO2 is 3 mm, 8 mm, and 15 mm, respectively. This indicates Ag-Ni contact possesses the best anti-weld ability. On the other hand, the results of dynamic testing of electrical contacts show that at the arc energy less than 10 J, the anti-erosion, anti-weld ability, and the welding area are seen to increase with contact materials in the following order: Ag-CdO > Ag-SnO2 > Ag-Ni. However, when the arc energy is greater than 10 J, the anti-erosion, anti-weld ability, and the erosion area are seen to increase in the reverse order: Ag-SnO2 < Ag-CdO < Ag-Ni, which are in very good agreement with the results of static-gap experiments. Furthermore, the erosion surface of the silver-based contact materials can be observed and analyzed by using the X-ray diffraction method (XRD), differential thermal analysis (DTA), and gravitation thermal analyzer (GTA). Results show that when the arc energy is greater than 14 J, Ag-CdO and Ag-SnO2 have been decomposed into Ag-Cd and Ag-Sn alloys, respectively, which reduce their anti-weld ability. On the other hand, the welding trend has been reduced due to the dispersion of NiO on the surface of Ag-Ni contact. Consequently, the anti-erosion and anti-weld ability for the Ag-Ni contacts are better than those of the other Ag-MeO contact materials.

For the last half century, financial forecast has been undergone numerous discussions among AICPA, authority agencies, and experts. Generally, scholars and researchers use either general financial ratios or cash-flow ratios or both to predict if enterprises will bankrupt or fail. As a matter of fact, there is no concurrent conclusion as for which one is better. Some believe that the former is more accurate than the latter, while some claim that it is the vice versa. Still, some assert that it is more accurate to use them both, and some even believe that cash forecast sheet is the most effective. Usually, it has been some time since financial forecast was submitted to board of directors for approval prior to fiscal year, and moreover, some unpredictable information might occur during fiscal year given the information asymmetry. Therefore, the most important is to find funds gap as early as possible so as to respond quickly. From the perspective of an enterprise insider, the researcher regards financial forecast as a necessary tool for professional managers to cope with current information, utilizing models conforming to business¡¦s needs to introduce various situations for predicting possible funds gap in the near future. The information for the development of financial forecasts is highly complex, involving all departments in a company. Using Excel as a tool and a case company as a basis, this study developed a model which could be used for predictions with several single variables or multi-variables. Also, the validity of this model was verified by virtue of about twenty times of simulation tests. II Given that this case company, which engages in basic metal industry, is small and middle business, the model developed based on this case can only be used by similar businesses. This model which employs a MIS approach and is developed based on financial and accounting procedures often acquires inputs of enormous amount of time, manpower, and resources to become an effective tool for planning and management. Due to the limited resources and talented, it takes researcher a lot of efforts to successfully establish this model. Moreover, the operation of this model which uses Excel as a tool is not as easy as that of other systems written with programming languages. Finally, because the case company is small and middle business which has possible crises different from that of large companies, the prediction the model can make is limited. This study is mainly concerned with a system model which is not able to be shown in the text. Therefore, it is suggested to first recognize the framework of this study, and then pair with related tables to better understand this study.

One strategy for conserving biodiversity is to select large-area preserves that complement each other so the maximum number of species is conserved. Estimates of biodiversity and complementarity are needed for optimum selection of preserves. Comparisons are made in part by defining and mapping vegetation associations under the assumption that candidate areas with no associations in common likely have high complementarity. Conversely, areas with many associations in common have low complementarity. Vegetation associations are often distinguished on the basis of the dominant plant species. Associations with markedly different dominants (e.g., evergreen and deciduous trees) are expected to indicate high complementarity. In this study I evaluated the complementarity of an evergreen forest and a deciduous forest. I also evaluated a dichotomy of subsoil texture. I compared 6 groups of species: (1) woody plants (Dicotyledonae), (2) birds (Aves), (3) small mammals (Mammalia) plus herptiles (Amphibia) and (Reptilia), (4) beetles(Coleoptera), (5) ants (Formicidae) plus velvet ants (Mutillidae), and (6) spiders (Araneae). I made the comparisons using canonical correspondence analysis (CCA), redundancy analysis (RDA), logistic regression, and 3 indices of biodiversity. In this study the species of dominant tree was more strongly associated with the distribution of species than was soil texture. Dominant tree and soil texture used together greatly improved the association with the distribution of species. The association defined by the dominant evergreen tree was not different than the association defined by the dominant deciduous tree, based on the criteria that an association is defined as having a Jaccard similarity index between 0.25 and 0.5. Similarities >0.5, as in this case, are too similar to be an association and are termed a subassociation. Evergreen forests and deciduous forests do not necessarily have high complementarity. Different dominant plant species do not necessarily define different associations. Dominant plant species are not necessarily useful in defining associations or higher-level classifications.

This thesis use laser diode, lens, grating, and mirrors to composite the external cavity system to retrieve the thickness of the liquid crystal and its characteristics. This way is different to the traditional way of measure. It has good accuracy on the vertical resolution and the vertical resolution can reach to 0.3£gm. At the same time, it can develop the high quality of horizontal resolution. On the basis of the correlation between the cavity length and the wavelength of the semiconductor laser, the system is capable of developing high horizontal resolution of accurate liquid crystal measurements. The horizontal resolution can reach to 40£gm. Furthermore, by adding bias on liquid crystal through this system, it expanded more understandings on the influences of bias and induced electric field of the electrodes to the tilting angle of the liquid crystal.

In this study, an electrolytic micro-machining tester is employed to investigate the effects of supply voltage,electrode gap and initial machining position on the geometry of the tungsten needle. The tungsten needle to be electrolyzed is dipped in an aqueous electrolyte of 2wt % sodium hydroxide as the anode, and the stainless steel needle with a diameter of 50 £gm as the cathode(tool electrode), and the electrode gap is set to be 30 £gm.Morever,the tungsten needle can be allowed to be fixed or in the reciprocating motion. Experimental results show that when the tip diameter of stainless steel needle is less than 50 £gm, a great quantity of current density and power are generated to cause the temperature failure of the tool electrode. At a certain gap between the electrodes, the electric field is focused on the narrow range to improve its processing efficiency. Under the higher supply voltage condition, it is difficult to control the size because the diameter of tungsten rod is reduced very quickly. Under the lower supply voltage condition, the diameter of tungsten rod can be processed to smaller sizes, but it takes a long time. Therefore, in the beginning of the experiment, the tungsten rod is electrolyzed under a higher voltage to the small size, and then the supply vltage is switched to lower value to conduct the electrolysis process. Consequently, a finer and more even tungsten needle can be obtained. Experimental results show that a more even tungsten needle with the length of 600 £gm and the diameter of 4 £gm can be manufactured.