Structural changes in the knowledge economy have greatly affected the way business is conducted and the processes firms create value. The financial reporting system is inadequate as a result of such changes, and disclosure of intellectual capital (IC) information has gained importance for communicating with capital markets. Empirical research documents corporate governance (CG) factors influencing IC disclosure practices, as well as demonstrates the value-relevance and predictive power of IC information. The disclosure of IC information by listed firms is a topic that has attracted considerable attention from contemporary researchers, but scant empirical evidence exists. Much of the researchers has examined CG as a key determinant of IC (and nonfinancial) disclosure; in contrast, few provides evidence for explaining their controversial findings of board independence on disclosure. In addition, a lack of studies confirms the literature about the use of IC information by capital market participants. Therefore, this thesis aims to examine disclosure of IC information in relation to outside directors, auditors, and sell-side analysts respectively. The specific objectives of this thesis are to examine whether outside directors’ expertise is a determinant of IC disclosure; and the extent to which the disclosure of IC information impacts on audit effort and analysts’ forecasts. In order to address these research objectives, a content analysis of IC disclosure (a self-constructed index of 64 coded items) in strategic reports released by FTST 350 companies is used. The content analysis captures and measures IC disclosure by category (i.e., human, structural & relational capital), notion (i.e., static vs. dynamic), and connection (i.e., across categories vs. with strategies). Using multivariate regression models that were primarily developed upon information asymmetry arguments and agency theory, the specific objectives of this thesis are addressed in three empirical chapters. The findings in Chapter 3 showed that proportion of outside directors (NEDs) with cross-directorship, nonaccounting and academia expertise has a positive association with IC disclosures, whereas board independence itself has no effect on the disclosures. The findings indicates that the monitoring role of NEDs alone is inadequate in promoting IC disclosure. Rather, it supports the importance of the dual role (i.e., monitor and advisory) of a supervisory board. The results also respond to the UK CG Code in their recommendation that the combination of skills, experience and knowledge guarantees a sound information environment to the market. Nonetheless, findings raised a further concern about the quantity of IC disclosures when companies have more NEDs with accounting expertise. On whether and how disclosure of IC information impacts on audit effort, Chapter 4 found that firms with high levels of IC disclosure in the previous year pay more audit fees (proxied for audit effort) in the current year regardless of their earnings quality conditions. It was also found that firms greatly disclosing dynamic IC information are charged more than those of focusing on static IC disclosure. In addition, findings in Chapter 5 revealed that there is a negative relation between IC disclosure and analyst forecast errors, indicating that UK sell-side analysts appreciate the disclosure of IC information and thus confirming that IC information has predictive ability of explaining a firm’s future value. It was further identified that disclosed IC information absorbs the negative effect of concentrated executive ownership and opaque financial environment. Overall, the results of this thesis suggest that IC reporting process could be improved by having sufficient outside directors with certain types of expertise on the board. In doing so, improved IC disclosure helps to reduce information asymmetry (proxied by analyst forecast accuracy) between firms and outside investors, albeit firms bear a significant increase in audit fees. This study calls for guidelines for IC disclosure in the UK and the support of assurance services to enhance credibility of firm-provided IC information in a bid to promote the communication of IC information with the capital market.

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本研究旨在建立國民中學總務主任核心能力指標，藉以提供相關主管單位進行總務人力培訓及學校行政人員職涯進修之參考。研究初始，先以文獻分析法歸納出國民中學總務主任核心能力指標，並邀請專家委員進行適切性問卷與模糊德菲術問卷評估，完成指標的修正與確立。接著，即運用三角模糊術整合專家委員對指標內容重要性之看法，並接續指標篩選作業，最後以歸一化方式求得各構面與指標權重，遂完成整體指標系統建立。 本研究建構之指標系統共為六大構面38項指標，各構面權重介於15.8%至17.3%之間，有關構面權重與指標內涵依序排列為： 一、「自我管理」構面（17.3%），各指標權重介於3.2%至3.8%間，依序為：廉潔自持、敬業精神、溝通表達、行政倫理、情商管理。 二、「法規知能」構面（17.2%），各指標權重介於2.0%至2.5%間，依序為：政府採購法規知能、消防法規知能、財產管理法規知能、建築法規知能、營繕法規知能、主計法規知能、勞工安全衛生法規知能、文書管理法規知能。 三、「管理實務」構面（16.8%），各指標權重介於1.7%至2.0%間，依序為：採購管理、營繕工程管理、防災與校安管理、風險與危機管理、出納與財務管理、資源管理、事務工作管理、職工管理、文書與檔案管理。 四、「行政領導」構面（16.8%），各指標權重介於1.7%至2.0%間，依序為：領導與協調、行政與績效管理、團隊建立與合作、政策執行、人力資源管理、計畫撰擬與管理、問題分析與規劃、公共關係管理、會議管理。 五、「校園營造」構面（16.1%），各指標權重介於3.9%至4.2%間，依序為：設備與設施維護、綠能與環保管理、空間規劃、綠美化管理。 六、「永續創發」構面（15.8%），各指標權重介於5.1%至5.4%間，依序為：顧客導向、前瞻與創新、反思與再造。 / The purpose of this study is to construct main competency indicators of director of general affairs in junior high school, which aim to provide governments with information about training personnel of general affairs and school administrators. To start the research, main competency indicators of director of general affairs was organized by literature review. Then invite experts to conduct appropriate assessment and Fuzzy Delphi questionnaire evaluations, completing modification of indicators. Secondly, Symmetric triangular fuzzy number was used to analyze experts’ opinions on the importance of each indicator and continue indicator selection. Finally, normalization of fuzzy number’s total score determined the weight of each dimensions and indicators, so that build the whole indicator system. The indicator system consists of six dimensions and 38 indicators, and the weight of each dimension is between 15.8% and 17.3%. The contents of dimensions and indicators are as follows: 1. Dimension of “self-management”: each weight of indicators is between 3.2% and 3.8%, which are reputation, professional dedication, communication, administrative ethics and emotional quotient management. 2. Dimension of “knowledge of rules and regulations”: each weight of indicators is between 2.0% and 2.5%, which are rules of public purchasing, rules of fire services, rules of property management, rules of building technique, rules of construction and maintenance, rules of accounting, rules of labor safety and health, and rules of document management. 3. Dimension of “practice of management”: each weight of indicators is between 1.7% and 2.0%, which are purchasing management ,building and maintenance management, management of disaster reduction and school security, risk management, finance management, resource management, general affairs management, personnel management, and document management. 4. Dimension of “ administrative leadership”: each weight of indicators is between 1.7% and 2.0%, which are leadership and negotiation, administration and performance management, team building and collaboration, policy enforcement, management of human resource, program writing and management, problem analyzing and programing, public relationship management and meeting management. 5. Dimension of “school operation and maintenance”: each weight of indicators is between 3.9% and 4.2%, which are facilities maintenance, green resource and environment management, space design and greenification management. 6. Dimension of “sustainable development”: each weight of indicators is between 5.1% and 5.4%, which are customer orientation, being proactive and creative, introspection and re-built.

本研究旨在探討幼托園所主管教學領導行為與教師教學效能之關係。首先瞭解幼托園所主管教學領導行為與教師教學效能之內涵及現況；其次分析不同背景變項在幼托園所主管教學領導行為與教師教學效能之差異情形；接著探討幼托園所主管教學領導行為與教師教學效能之相關，以及瞭解幼托園所主管教學領導行為對教師教學效能各層面之預測力。 本研究方法除了以文獻探討，分析教學領導行為與教師教學效能之理論與相關研究外，並兼採問卷調查法及訪談調查法。問卷調查之對象以基隆市、臺中縣、臺中市、彰化縣、南投縣，已立案之公、私立幼稚園及托兒所教師為母群體，採兩階段抽樣法進行取樣，共發出720份問卷，總計回收有效問卷493份（有效回收率68.47%）。使用之研究工具為自編之「幼托園所主管教學領導行為與教師教學效能關係調查問卷」，問卷回收後，採描述性統計、信度分析、t考驗、單因子變異數分析、皮爾森積差相關、典型相關、逐步多元迴歸及薛費法多重比較，進行資料分析。在訪談調查部分，乃針對十位幼托園所主管及教師，進行電話訪談。本研究所獲致之主要結論如下： 壹、幼托園所主管教學領導行為方面 一、幼托園所主管教學領導行為表現積極，其中以「發展支持的工作環境」表現最好。 二、「園所主管年資」在幼托園所主管教學領導行為達顯著影響；而「園所所處地區」、「園所性質」、「園所規模」及「園所主管最高學歷」在幼托園所主管教學領導行為未達顯著影響。 貳、教師教學效能方面 一、幼托園所教師教學效能表現良好，其中以「教學互動」表現最好。 二、「園所性質」、「園所主管年資」、「教師年齡」、「教師任教年資」及「兼任行政職務」在幼托園所教師教學效能達顯著影響；而「園所所處地區」、「園所規模」、「園所主管最高學歷」及「教師最高學歷」在幼托園所教師教學效能未達顯著影響。 參、幼托園所主管教學領導行為與教師教學效能兩者之關係方面 一、「幼托園所主管教學領導行為」與「教師教學效能」呈現正相關。 二、「幼托園所主管教學領導行為」對「教師教學效能」具有預測力。 最後研究者根據研究結果，分別對幼兒教育行政機關、幼托園所主管培育機構、幼教師資培育機構、幼托園所主管、幼托園所教師以及後續相關研究提出相關建議，以期對未來幼教的發展有所助益。 / The main purpose of this study was to: (1) Investigate current situation of directors’ instructional leadership behaviors and teachers’ teaching effectiveness. (2) Explore the different influence effect of different variables on these two areas. (3) Analyze the relationships between directors’ instructional leadership behaviors and teachers’ teaching effectiveness. (4) Explore the predictive power of directors’ instructional leadership behaviors on the part of teachers’ teaching effectiveness. To accomplish these purposes, literature review was adopted in addition to questionnaire and interview (telephone survey). In questionnaire aspect, the teacher subjects were included public and private kindergartens and nursery schools in Taiwan, specifically Keelung City, Taichung County, Taichung City, Changhua County, Nantou County by means of stratified two-stage simple sampling. “The Kindergarten and Nursery Directors’ Instructional Leadership Behavior and Teachers’ Teaching Effectiveness Questionnaire” was designed to collect the data. 720 questionnaires were delivered, and 493 were retrieved with an effective return rate of 68.47%. The questionnaire data analysis included description statistics, reliability analysis, t-test, one-way ANOVA, Pearson-moment correlation analysis, canonical correlation, multiple stepwise regression analysis, and Scheffé’s posteriori comparison through the use of SPSS 10.07 for Windows. Ten directors and teachers from the sample of questionnaire interviews were selected for the telephone interviews. The major results were summarized as follows: A. In the aspect of director’s instruction leadership: a. Instruction leadership behavior of director is above average. For directors, the best dimension is to “develop a supporting environment”. b. Directors’ service years have a significant effect on director’s instruction leadership. Kindergarten location, kindergarten category of public or private, school size, and highest educational degree of the director do not have a significant effect on director’s instruction leadership. B. In the aspect of teachers’ teaching effectiveness: a. Teachers’ teaching effectiveness is above average. For teacher, the best dimension is to “instructional interaction”. b. Kindergarten category of public or private, directors’ years of service, teachers’ age, teachers’ years of service, part-time administrative position have significant influences on teachers’ teaching effectiveness. Kindergarten location, school size, highest educational degree of the director and highest educational degree of the teacher do not have significant effect on teachers’ teaching effectiveness. C. In the aspect of relationships between directors’ instructional leadership behaviors and teachers’ teaching effectiveness: a. There was a positive correlation between directors’ instruction leadership and teachers’ teaching effectiveness. b. Directors’ instruction leadership was predictive of teachers’ teaching effectiveness. In the last part, based on the findings, the researcher proposes some suggestions for the education authorities, the director training institutions, the teacher training institutions, the preschool directors and teachers, and the future researchers, hoping to benefit the development of preschool education in the future.

台新金控購併彰化銀行可以說是台灣金融業擬以融資購併方式進行合併的第一案，本研究希望透過分析此個案，了解台新金控購併的目的、資金來源與後續合併換股可能衍生之議題，為未來公股釋出，以及金融整併提供可行之方法。 本文就融資購併理論架構說明起，以當前台灣金融政策與購併環境現況分析，這包括實際已發生的金融購併案件及金融購併法規探討，它突顯出台灣在金融合併處理上是保守的。 / / The M&A of Taishin Holdings Cooperation (THC) and Chang Hwa Bank (CHB) could be regarded as the first M&A (Merge and Acquisition) by LBO ( Leverage Buy-out) in Taiwan. This study, by analyzing this case, discusses the purpose, the funding source of THC and the issues after shares-exchange, which indicates the feasible methods for the release of the state holdings and the combination of the financial institutes in the future. The beginning of this study discusses the theory and the structure of LBO to analyze the financial policy and M&A environment in Taiwan at present, including practical M&A cases and legal problems etc., which reveals not very aggressive. /

À la lecture de la Loi sur le droit d'auteur, il n'est pas clair que la mise en scène y soit protégée. C'est pourquoi nous nous questionnons sur la qualification juridique la plus adéquate pour la mise en scène. Le metteur en scène est-il un artiste-interprète ou un auteur? Après avoir étudié les caractéristiques artistiques des mises en scène, par types de productions et à la lumière de facteurs faisant varier la latitude du metteur en scène, nous étudions les différentes possibilités de qualification juridique de la mise en scène. Les possibilités sont vastes, car le metteur en scène évolue dans un cadre comprenant plusieurs intervenants. De plus, la mise en scène rencontre deux obstacles caractéristiques à sa qualification juridique en droit d'auteur: la fixation et l'originalité. Nous en venons à la conclusion que le metteur en scène est un auteur, car chacun des aspects de la mise en scène serait protégeable sous différentes qualifications juridiques. / Stage directions are not c1early protected under the current wording of the Copyright Law. This is why we wonder which legal qualification would be most appropriate. Is the stage director a performer or an author? We study the possibilities of legal qualification for stage direction, according to its artistic characteristics by production types, and considering the different factors which influence the Stage Director's liberty as well. The possibilities are vast since the Stage Director works in collaboration with several other intervening parties. Also, the Stage Director meets two typical obstacles: fixation and originality. We conclude that the Stage Director is an author because each and every aspect of the stage directions are copyrightable, under different legal qualifications.