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noneLin, Ya-lan 03 July 2005 (has links)
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Research of the Taiwanese businessman three places across two shore OBU financing Take the S bank as the exampleHuang, Yuan-ching 09 June 2010 (has links)
ABSTRACT
In the past decades, the investment of Taiwan enterprises in mainland China, cross-strait trade and banking intercourse were required in indirect ways in view of economic security by the government due to the special political cross-strait relationship, which was the reason that the government could not get over exact amount of capital flowing into mainland China precisely. On the other hand, because of the various constraints on investment in mainland China, some companies transfer capital to mainland through various circuitous channels for the reasons of more flexible operations and avoiding government¡¦s regulations, which makes the cross-strait capital flow more complicated. No matter how cross-strait political situation goes, mutual business relationship is getting prosperous, we can tell from the fast growth of investment in mainland China, where is still the first choice to transplant for Taiwan's industrialists.
Comparing y2000 and 2008¡¦s prime index statistics of cross-strait business collected from Mainland Affairs Council and Ministry of Economic affairs, the total volume of cross-strait trade (including Hong Kong) increased from US dollar 31.24 billion up to 105.37 billion that represented 3.4 times¡¦ growth; Taiwan¡¦s trade surplus against Mainland China was US dollar 18.78 billion increasing to 42.58 billion that represented 2.3 times¡¦ growth; Taiwan¡¦s export volume to mainland China (including Hong Kong) took 24.4% of total export volume in 2000 and then the percentage grew up to 38.5% in 2008, it was 1.6 times¡¦ expansion; the investment amount in mainland China was increased by 4.1 times from US dollar 2.607 billion to 10.61billion; the investment in mainland China took 33.9% of total outward investment in 2000 and then it grew up to 57.1% in 2008, it was 1.7 time¡¦s growth. Based upon the phenomenon the said statistics revealed, this study conducts deeper analysis in a practical way in capital flow across strait for solving investors¡¦ problems of fund raising and financial operation especially in the financial cash flow issues derived by trade, it tries to give financial layout advices for those who invested in mainland China or traded across strait.
This study conducts analysis with SWOT and Porter¡¦s five forces model for reviewing an enterprise¡¦s Strength, Weakness, industrial¡¦s Opportunities and Threats from competitor it confronts. This study analyses chosen subject¡¦s (bank) strength and opportunities with SWOT model. Porter¡¦s five forces model is conducted for stress analysis on five kinds of impact on enterprises¡¦ operation. From conducting analysis on chosen subject, we discover that Porter¡¦s five forces model is interesting because it can spread and extend. For example, from the aspect of cooperation (ex strategic alliance) instead of competition, a lot of cooperative opportunities may emerge among the global competitive banking institutes. In the other way, verifying chosen bank through Porter¡¦s five forces model can also apply to discuss the issues of vertical and horizontal integration of banking industry.
An analysis through this model concludes that applying offshore banking financing is the most favorable to enterprises and their operation flexibility. Banking industry in Taiwan will ultimately face the impact of competition from mainland China¡¦s banks after the MOU is signed. No matter being the banks¡¦ share holders in mainland China¡¦s banks, or setting up branches there directly, all banks include ones from Taiwan or cross nation banks cannot compete with the top four big state-run banks in mainland China according the conclusion of this study. This study tries to offer proper advices to the banks in Taiwan for making good operation strategies.
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Poster: Investigating Doppler Effects on Vehicle-to-Vehicle Communication: An Experimental StudyJordan, Dwayne, Kyte, Nicholas, Murray, Scott, Ahmed, Md Salman, Hoque, Mohammad A., Khattak, Asad 16 October 2017 (has links)
Doppler effects on vehicular communication have been theoretically modeled by many researchers. However, very limited experimental studies have been conducted to investigate the impact of Doppler shift on the vehicle-to-vehicle (V2V) communication range and reliability with high speed mobility. The current work-in-progress research aims to quantify the impact of Doppler effects on V2V communication reliability, range, and reachability using singlehop Dedicated Short Range communications (DSRC) between two opposite traffic. We conducted our experiments by mounting the after-market DSRC on-board units on the dashboard of two vehicles that cross each other from opposite directions with constant relative speeds on a real interstate freeway. Our preliminary results indicate that the communication time and range drop to approximately 70% and 40% after the two vehicles cross and start moving away from each other with the average relative speeds of 110 and 140 mph, respectively. Similarly, the packet delivery ratio is also drastically reduced after the vehicles start moving away from each other. Apparently, these results indicate that there might be a strong effect of Doppler phenomena on the transmission range, packet delivery rate and the duration of the communication.
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SAFARI-Taxi: Secure, Autonomic, FAult-Resilient, and Intelligent Taxi Hailing SystemHoque, Mohammad A., Pfeiffer, Phil, Gabrielle, Sanford, Hall, Edward, Turbyfill, Elizabeth 29 March 2018 (has links)
The Secure, Autonomic, FAult-Resiliant and Intelligent Taxi Hailing System (SAFARI-Taxi), currently undergoing prototyping, will broker rides between taxi drivers and spontaneous taxi users, or hailers. SAFARI-Taxi will leverage anticipated growth in connected vehicle infrastructure (V2X) as enabled by dedicated short range communications (DSRC) technology to replace line-of-sight street hailing with automated dispatch, via public kiosks and smart phone apps Hailing will be managed with a novel protocol, based on Hailing Request, Service Offer, Hailer Response, and Ride Cancellation messages. Threats to its operation will be mitigated using distributed dispatch; provisions for assuring correctness, timeliness, and appropriate content; and account lockouts, "hailing deposits", and ticketing. Preliminary results indicate that the system will reduce the time to match hailers with taxis. The project's goals align with the U.S. Dept. of Transportation's vision for dynamic mobility applications, including Integrated Dynamic Transit Operation, which specifically targets integration of taxis with public transportation through a citywide connected infrastructure.
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大陸融資管道-以企業金融為例 / Financing channels in China - A Case Study of Corporate Finance陳宜祥 Unknown Date (has links)
兩岸的語言、風俗、人文及風土人情相同度極高,加上台灣早期工商業發展早且快速,以致於大多數的台灣企業積極向中國拓展設廠,從早期的營運週轉金全都由自籌支應,到應用台灣母公司的資源或授信額度,再到境外設立Paper company從事三角貿易,或長期與當地銀行培養關係進而授信往來。
中國台商的資金主要供應來源,大都來自於台灣的總公司或母公司,高度依賴台灣資金的情形下,因為母公司的額度資源,加上台灣的利率長期以來偏低,所以使用台灣銀行業融資的現象持續存在,對台商企業本身的資金調度並非長久之計,同時亦加深資金過度流入大陸的疑慮,為了改善此現象,台商積極在大陸就地取得融資或籌措資金作為解決資金困難問題,但當地的陸資或外資銀行對台商的融資頗多限制及困難。
於似乎台商轉而向境外直接或間接融資,近年來陸資企業也仿效台商陸續向境外融資;本論文試圖從利用投注差外債直接授信,或不受投注差限制的特定自貿區跨境人民幣直接授信;或早期台商經常使用台灣的動產或不動產,由銀行開立保函透過第三地轉開至中國境內融資的外保內貸;或有海外融資需求,進而進行套利套匯的內保外貸,種種面向就其優缺點、相關法規及注意事項進行探討,希望從本論文中找出對
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OBU在國際租稅規劃之應用-以個案公司探討陳惠貞 Unknown Date (has links)
如何使企業所負擔之租稅成本降至最低之租稅規劃,對於企業的生存與競爭具有莫大的影響力。個案公司以境外公司之名義報價與接單,並透過OBU帳戶收受佣金收入,將利潤保留在境外公司,但營業費用卻於台灣公司認列,使得因三角貿易賺得之佣金收入是否歸屬於境外來源所得而免稅,一直為爭議性之話題。
為避免將利潤保留在境外公司而不匯回,擬於所得稅法修正草案中將決議分配股利時才認列投資收益,改成依照財務會計上之權益法認列投資收益。並配合響應政府提倡亞太營運中心計劃及經發會提出健全資金回流機制,增(修)訂促進產業升級條例第七十條之一及兩岸人民關係條例第二十四條第二項,並開放OBU得與大陸地區金融機構直接通匯。
根據以上結論,本研究提出建議如下:
一、對企業界之建議
企業進行國際租稅規劃時,應把握合法性、注重實質、評估規劃之成本效益及考慮相關法令變遷之風險等四項原則。
二、對政府修法之建議
1.發展台灣成為營運總部之租稅配合措施
(1)加強簽署國際租稅協定
(2)建議評估營利事業所得稅由屬人主義改採屬地主義之可行性
2.對租稅政策之建議
(1)反租稅天堂措施之建議
(2)重新檢討所得稅法等有關涉外法規之適用
3.我國現行稽核制度的改進意見
(1)加強國際租稅人才的培訓
(2)提昇稅務稽查技術
(3)增強稽核人力素質 / Using case study method and by interviews with field experts, this thesis studies the application of OBU (off-shore banking unit) in international tax planning. Planning to decrease tax costs has long been an important task for multinational companies to compete in the international market. To avoid paying domestic taxes, companies can structure transactions by the name of offshore subsidiaries and receive commissions through their OBU accounts. Consequently, profits are reserved in the offshore companies but costs of running business are claimed in Taiwan's tax returns. Under certain circumstances, commissions earned from this kind of triangle trading are tax-free, causing substantial losses of tax revenues to Taiwanese government. The thesis discusses this controversial issue relating to commissions from triangle trading.
To encourage remitting back profits generated in overseas, the tax law for taxes on investment income should be changed. This thesis suggests the use of equity method for recognizing investment income for tax purposes. Further, the regulation on banking operations between Taiwan and China also needs to be revised to expedite the transfer of fund across the strait. The thesis suggests the opening of direct remittance between Taiwan's OBUs and China's banks.
In summary, in devising an effective tax planning, companies should take into account both tax and nontax costs, and keep abreast of the risks of changes in tax laws and governmental policies. As for the government to develop Taiwan as the headquarter of global operation, promotion of the international tax agreements is essentially important to help firms avoid double taxation. Further, to attract more international companies investing in Taiwan, the government should evaluate the feasibility and impacts of shifting the taxation principle of corporations from worldwide taxation to territorial taxation.
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The Extent of Reliability for Vehicle-to-Vehicle Communication in Safety Critical Applications: An Experimental StudyHoque, Mohammad A., Rios-Torres, Jackeline, Arvin, Ramin, Khattak, Asad, Ahmed, Salman 03 May 2020 (has links)
Vehicle-to-vehicle (V2V) communication using Dedicated Short Range Communications (DSRC) technology promises to help drastically reduce vehicle collisions. DSRC allows vehicles in a highly mobile and complex network to send and receive safety messages with more reliability and lower latency compared with other wireless technologies used for automotive communications. However, there are many factors that could cause a safety-critical automotive application to become unreliable due to communication failures. While the reliability of V2V communication has been a subject of study by several researchers, there are still open questions regarding how the placement of the DSRC devices (inside or outside the host vehicle), the vehicle’s interior elements and the differences in altitude can affect the V2V communications. This article provides experimental testing data and analyses in order to quantify the impacts of relative vehicle speeds, altitude differences between vehicles, and interior obstacles on V2V communication range and reliability for opposite traffic, in both city and highway environments. We discuss how these results can adversely affect the design parameters of safety critical applications by considering the V2V application “Safe Pass Advisory” on two-lane rural highways.
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大陸台商銀行融資模式探討與優劣分析鄭正川, Cheng, Cheng-Chuan Unknown Date (has links)
台商在全球化的趨勢之下,經營上面臨了強烈的競爭,為了力圖生存發展,台商開始進行產業的升級與轉型,積極進行海外投資,建立海外據點及尋求生產基地。在這樣的背景之下,中國大陸由於擁有同文同種及低廉的勞工與優惠的獎勵投資措施,自然而然成為了台商選擇海外布局的首選。大陸的投資於1991年政府正式開放之後,更是逐年大幅成長,目前已成為台商海外投資金額最高的地區,中國大陸也因此成為台灣目前最大的進口國。
台商在大陸的發展,由原先的代工工廠來料加工後復運出口,逐漸發展轉變成為合資公司或是獨資公司,有了完整的運作組織,銷售市場亦由原先的純粹外銷,發展成為內貿與外銷並重的企業,投資與營運資金的部分也由早期台灣母公司支應,發展到必須獨立取得資金營運的階段。
如何取得資金是目前台商投資大陸最感困擾的事情,本研究藉由對於台商營運模式的了解,以及台商目前申請融資對象中比例較高的中資銀行及台資銀行OBU分行,其常見的融資模式加以探討,並比較其優劣,希望能夠幫助台商在解決其資金需求時,對於整個融資環境、融資規範及融資方法,能夠有所認識,進而對於台商在進入大陸市場進行投資時,能夠有所參考與幫助。
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國際金融業務分行(OBU)於本國商業銀行之角色 / The Role of OBU in Taiwan Banking Industry陳禹彤, Chen,Yu-Tong Unknown Date (has links)
隨著產業外移、投資需求不振,台灣銀行業近年來一直面臨資金放貸無門的窘境,而在銀行家數過多、不斷殺價爭食有限市場下,利差愈縮愈窄,獲利自然不易成長。因此銀行業近幾年來由企業金融轉向消費金融發展,一窩蜂搶做消金業務,更為雙卡風暴的發生埋下禍胎。
根據金管會統計,2006年本國銀行因受到雙卡衝擊而呈現稅前虧損高達新台幣74.2億元,創下史上次低水準,為金管會自1994年開始統計以來,除2002年〈虧損1045.86億元〉外,本國銀行再度出現虧損。由於雙卡壞帳暴增,侵蝕國內分行營收,而OBU及國外分行在政府大力推展策略下,國內外獲利此消彼漲,搖身一變成為各家銀行最受注目的資優生。因此這一兩年來台灣銀行業OBU及海外獲利比重超逾國內分行(DBU),這現象除反映金融業跟著客戶跑的不變道理外,亦突顯在本地市場過度競爭的困境短期難解的情況下,開發海外業務幾已成為各銀行高階主管眼中賺取盈餘的最佳管道。
放諸台灣產業外移及空洞化現象日深,台灣企業至大陸投資已是不可擋之趨勢。然在兩岸金融往來限制下,本國銀行業到現在還是無法登陸設立分行或子行,在與台商客戶無法直接進行業務往來下,只好透過OBU間接和台商客戶做生意,此為OBU獲利持續成長的主要原因。
繼中國大陸於2006年12月15日頒布「大陸外資銀行管理條例」後,已有首批外資銀行子行於2007年4月開幕,共計4家銀行106家子行分支機構〈上海匯豐銀行、渣打銀行、花旗銀行、香港商東亞銀行〉,爭食大陸金融業零售市場(Retail Banking),對OBU經營大陸台商市場造成威脅。鑑於大陸台商業務規模不斷擴增,業已成為兩岸經濟成長極為重要的力量,我國政府應及早規劃如何將台商之資金與業務留在本國OBU往來。
總而言之,在兩岸政經問題沒有明朗化及金融協商尚未達成共識之前,雖然大陸台商在大陸公司的融資逐漸本地化,但基於政治考量,台商營運中心多仍設在大陸境外。若我國政府能在安全考量無虞下,迅速且有效率地繼續開放本國銀行OBU業務,甚至開放大陸台商回台上市機制,OBU才有可能成為台商資金的調度平台,而不至淪為政府空喊多年的口號。大陸台商融資市場不斷成長,台灣金融業與大陸台商客戶配合已久,不論財務與信用狀況、或操作模式均有一定程度之瞭解,儘管面對外商銀行及陸資銀行虎視眈眈的金融版圖爭奪戰,如能在政府政策開放與金融業界積極拓展OBU業務的相輔相成配合下,提供台商更多元化及便利之融資服務,並掌握風險之控管,方能使台商在全球布局上無後顧之憂,創造政府、銀行業與產業界的三贏榮景。
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Establishing security and privacy in WAVE-enabled vehicular ad hoc networksBiswas, Subir 11 January 2013 (has links)
Security and privacy are among the growing concerns of a Vehicular Ad hoc Network (VANET) which requires a high degree of liability from its participants. In this dissertation, We address security, anonymity and privacy challenges of VANETs in the light of the IEEE standards for vehicular communications.
VANET provides a variety of road-safety and other applications through wireless devices installed in vehicles and roadside infrastructure. A roadside infrastructure in VANET is generally public, and is prone to several different malicious attacks including node compromise, impersonation, and false message delivery attacks. Therefore, a user of a VANET must verify the integrity of a message that is delivered from a roadside infrastructure. On the other hand, a vehicle-originated message should be anonymous in order to ensure user-privacy in a VANET. However, a vehicle must not be able to take advantage of its anonymity for any misbehavior like sending false messages or malicious updates to other vehicles or a roadside infrastructure. We use proxy signature, identity-based signature, and elliptic curve cryptosystems to provide authentication for infrastructure generated messages, and anonymous authentication for vehicle originated messages.
Authentication in a dense traffic condition is a challenge for a receiving entity as it incurs a processing delay at the receiving end. We address this issue with a dynamic approach that selectively verifies received messages based on a message's MAC-layer priority and a sender's information relevance. This approach makes a trade-off between priority and fairness in vehicular message authentication.
We develop a network simulator to measure the impact of our authentication schemes over a WAVE protocol stack. Also, we investigate how some of the MAC-layer weaknesses may impair the security of a VANET. Our solutions are lightweight, bandwidth friendly and compatible to the current standards of vehicular communications.
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