Abstract In the theory of Economics, investment can bring about Multiplier Effect to the whole GNP, no matter in employment, national income, and even economic growth rate, with an uprising influence. Therefore, every country in the world that hopes to develop economy will do all the best it can to attract investment in order to promote economic prosperity. So, establishing an Export Processing Zone (EPZ) is one of the most used ways when the developing countries want to develop economy. Taiwan has set up its EPZs for more than 41 years. The EPZs have played an important role in the national economic development, have laid down an exemplary foundation for Taiwan¡¦s export processing industries, and have written down a footnote of an ideal model in Taiwan¡¦s economic miracle. But due to the changes in economic situations both domestically and internationally, the magnet effect of mainland China¡¦s so-called ¡¨World Factory¡¨ and the establishment of Special Economic Zones in many countries around the world, the investment environments of export processing zones in Taiwan have all suffered a hardship gradually and the competition of attracting investment has become more fiercely from day to day. Luckily enough, the in-zone enterprises have continuously transferred the industrial structure to cope with the industry¡¦s economic changes from the traditional industry¡¦s labor-intensive pattern to the industry cluster in capital, technology and knowledge-intensive patterns. Also, the governments have changed in systems and adjusted the functions constantly so that the enterprises can keep growing and sustain their operations. The paper collected the related plans, documents and secondary data of EPZs¡¦development, regional industrial development, Ping-tung county¡¦s industrial development and the current situations of PEPZ, and then makes the conclusions and analyses, In addition, the paper analyzes the strengths and weaknesses, possible opportunities and threats of inside and outside of the PEPZ by SWOT analysis, and investigated the non-engaged investors by face-to-face interviews about the reasons that they don¡¦t invest in PEPZ for the reference of making the recruiting strategies, and then made questionnaires to the representatives of industries, government officials and scholars in universities by Delphi Method, so as to obtain the primary data and collect and analyze them. The paper quoted some of the researches in regional advantages of industrial models from Professor Wu Chi-hua and Dr. Tsai Jin-kun to analyze the industrial advantages of Ping-tung county, Kaohsiung city and Kaohsiung county, and all of the Export Processing Zones. By making references from Input-Output Tables of the Executive Yuan and the nation¡¦s important industries in the coming ten years, the paper sifted out the industries that PEPZ intends to recruit in the future. And then, through the Delphi Method of expert¡¦s results inspections, the paper made a conclusion that the important industries that PEPZ can recruit includes metal products, energy industry, electronics and its components, automobile and auto-parts, machinery & equipments. In the end, the paper studied the recruiting strategies and practical ways of attracting investment through the theory of SWOT to analyze the recruiting competitiveness of PEPZ. The paper obtained the matrix of SWOT strategic analysis, and drew up SO¡]strength-opportunity¡^strategies, WO(weakness-opportunity) strategies, ST(strength-threat) strategies and WT(weakness-threat) strategies after the expert¡¦s inspections. There are 13 strategies and practical ways .

Taiwanese enterprises in Taiwan, China, and Hong Kong operate under division of labor through perpendicular and level integration and strategic alliances. As Mainland China has becoming a mature economic entity, the strategy has changed from the previous ¡§Soliciting Business and Introducing Investment¡¨ to ¡§Soliciting Business and Selecting Investment¡¨. In 2007, China announced the foreign enterprises investment and industry directives, and revoked tax incentives. In 2008, due to the levy of corporate income tax and the execution of the Labor Contract Law, the operating cost for businesses has increased, and the competitiveness of Chinese labors has diminished. Thus, Taiwanese enterprises have to find cheap resources elsewhere, and Vietnam is then recognized as a popular major investment location by Taiwanese enterprises. According to the Financial Supervisory Commission, Executive Yuan, the pre-tax profit for the Taiwan domestic banks in 2007 was NT $38.9 billion. Among which, overseas bank branches (including Offshore Banking Unit) had NT $31.1 billion, accounting for 79.9% of the total profit. It shows that overseas bank branches are a major source of profit for domestic banks, and the profit is growing rapidly year after year. Hence, domestic banks have actively established overseas offices and branches for business development, and followed the steps of Taiwanese enterprises to provide loans services and create higher profits for the banks. This study adopted a qualitative research method and designed an in-depth interview with 30 enterprise owners and senior financial supervisors. Questionnaire survey was conducted to analyze bank loans strategy, competitive strategy SWOT analysis, and AHP analysis. Research results showed that the most important factor of an ideal Taiwan-based bank to Taiwanese enterprises is the interest of loan. Besides being a reliable long-term partner with Taiwanese enterprises, banks should pay more attention to their enterprise credit ratings and strengthen risk management. To help banks achieving the win-win situation by optimizing the operating performance and maximizing the profits for banks, this study proposed several suggestions concerning loans strategy for Taiwan-based bank.

ABSTRACT Our Atlantic Ultra-Low-Temperature Tuna Fishing fleets were under attack from Japan during the 2004 ICCAT (International Commission for the Conservation of Atlantic Tunas) Annual Meeting. Japan openly called for tough penalty for our fleet such as significantly cutting our fishing quotas in the Atlantic and revoking our national membership in the ICCAT for over-fishing, violating International Conservation Regulations and washing fish right on the ocean. This resulted in catastrophic damage in our Ultra-Low-Temperature fishing operation in the pacific and undue pressure from our international competitors. Under the strict monitoring of international conservation groups, our government was forced reform its regulations of the fishing industry and focus on the long-neglected area of offshore fishing. To express its sincerity in active management of the industry, the government offered a series of matching measures. The first of these measures was the reduction of the number of ships to achieve cutback in fishing capacity. The three-year plan spanning from 2005 to 2007 involved a joint venture by the government and the offshore industry with joint contribution of 12.5 million US dollars to disassemble 183 large Tuna Long line Fishing Vessels in the three oceans. Fishing vessels in the Atlantic were reduced from 100 to 76. The next measures were to improve the monitoring of the fishing industry and to end any and all illegal, unreported and unregulated fishing. How will our offshore fishing industry recover after a series of attack? How will our industry thrive in the austere environment of conservatism? Do we still possess any competitive advantage after the vessel-reduction measure? This thesis will cover the analysis of the competitive advantage of the Offshore Ultra-Low-Temperature Fishing Industry after the vessel-reduction, the analysis of the supply-and-demand of the Ultra-Low-Temperature market and SWOT analysis. It will also discuss in depth the post-reform fishing industry management strategy for reference.

ABSTRACT Wei Chuan Wu Japanese Cuisine Restaurant is a newly emerging all-you-can-eat Japanese restaurant, presently there are two branches in Kaohsiung. The domestic food and beverage consumption market has appeared to develop into extremely different ways, to match up to consumers¡¦ need, an all you can eat phenomenon has risen again. The new term of all you can eat restaurant features delicacy of the cuisine, focus on the quality of ingredients, and locations are relocated from lower rental business district to the centre business district, seemingly it will lead up an all you can eat market competition. Consumers¡¦ food taste preference varies over time; the new term of all you can eat restaurant devote effort on using variety of ingredients. Due to the sluggish economic condition, consumers have become more demanding, wanting to enjoy the luxury but unwilling to spend more expense. The food and beverage industry is the first to be affected with the change of the economic condition, facing the pressure of the increasing cost of raw materials, personnel, rent and other costs. Because of the limited salary, consumers have become fussier, set menu will not satisfy the costumers anymore. This is the opportunity for the middle-size all you can eat restaurant to join into the market. An all you can eat restaurant makes 30 percent of profit, but if it is located in a higher rent cost business district, profit might only reach to 20 percent only. The owner needs to win over costumers¡¦ favor to make more profit by its quantity. Despite focusing on the quality of ingredients, the atmosphere is also an important issue; nowadays costumers not only demand for nice meal but also want to enjoy the atmosphere. The dealer of the all you can eat restaurant should not save cost for the decoration and service. The current trend even shows that ¡§location picking¡¨ is an important key to success.The rationale for conducting this research is to discuss about a newly emerging restaurant, how to search for a standard managing system in the competitive food and beverage industry to create outstanding accomplishments. Therefore following this system you can make effective management and create added value for the food and beverage franchise system and also to provide a reference managing method to the dealers afterwards. This research used Five Forces Model, SWOT Analysis, Analytical Hierarchy Process (AHP), questionnaire and experts interview for the researching method. The participants of this survey were scholars of the food and beverage industry, executive chefs, managers, assistant managers, kitchen cooks and costumers. This survey was conducted by interviewing every participant thoroughly, first by qualitative approach and then through quantitative approach. This study reveals the key factors for the success of Wei Chuan Wu that are mentioned respectively below: the flavor and taste of dishes, service quality, restaurant¡¦s atmosphere, restaurant¡¦s location and brand. The result shows the success factors of Wei Chuan Wu that are: the lower cost of rent and raw material, dishes should have distinguishing features to differentiate, good quality of service from the servers and also to provide a clean, hygienic and comfortable atmosphere to dine. These factors not only can increase the restaurant¡¦s brand but also its core competence and create costumers value. It also eliminates the threats of the sluggish economic condition, competitors¡¦ threat or any other replacing threat to create a new brand image. From the results of this research, in conclusion the key factors for a newly emerging restaurant to success are: the flavor and taste of dishes, good service and eating atmosphere. Restaurant should have its own brand and feature dishes, and provide good quality of service to increase costumers¡¦ value. To offer a clean, hygienic and comfortable eating atmosphere are also costumers¡¦ emphasis standards. This study results can provide future dealers a reference for management. Key words: Five Forces Model, SWOT Analysis, Analytical Hierarchy Process, Success Key Factors, Japanese Cuisine Restaurant

Recently, as a result of people around the world to actively encourage the creation of new businesses, so that the field of entrepreneurship research has become a field of study of foreign enterprises, the fastest growing part. In particular, Taiwan is now suffering because of the financial turmoil triggered by the economic recession crisis, global competition and rapidly changing industrial structure, but also to the urgent need to develop new industries to provide more employment opportunities. And as a result of the rise of emerging markets, a substantial increase in demand for the material, particularly in the industrial development of the oil must be used is in great demand, resulting in global crude oil stocks continued to decline. In addition, the sharp increase in carbon dioxide emissions, causing global warming, the greenhouse effect serious environmental problems are also plaguing the world, it is "the United Nations Framework Convention on Climate Change's Kyoto Protocol," signed. Under the influence of many factors in the world are looking into the use of resources in alternative energy and energy-efficient power-saving environmental protection products, including solar industry and light-emitting diode (LED) industry the most popular, so many of the new company set up R & D and production of related products. In this study, the production of LED Wafer and Chip professional manufacturer G company for the study, using SWOT Analysis, Five Forces analysis, expert interviews as research methods, analysis of LED current industry conditions and to explore the company's first business process and key success factors, and then find out the case, how can manufacturers in the highly competitive environment, the establishment of a unique business advantage to the follow-up for people wishing to enter the LED reference industrial companies. The case study found that the G company success and have the following six key factors: (1) business and industry pre-market assessment of the right; (2) a clear position; (3) product differentiation (niche products); (4) has a strong start-up team; (5) personality traits entrepreneurs; (6) of prudent financial control, and the scholars referred to the key factors of success in good agreement, therefore, present or future intention to enter the LED after industry into the role of manufacturers with a reference indicator .

<p>Hospitality, tourism and leisure are industry sectors where different factors impinge together</p><p>to provide a unique marketing context. The importance of concept intangibles, their</p><p>significance to life-style and cultural preferences of customers in themselves represent a</p><p>major challenge. Such intangibles may be more vulnerable to changes in customer perception</p><p>than the physical aspects of product and service delivery. However, intangibles also</p><p>present an opportunity for individual entrepreneurs to create alternative and differentiated</p><p>concepts, based on their own view and intuition of what customers will find appealing.</p><p>Resort Västra Lägern was founded under the circumstances. It is one new, small resort firm</p><p>in the countryside of Sweden. The owner identified the niche market in this traditional industry.</p><p>The favorable natural and cultural resources create the business background while</p><p>the active entrepreneurship makes the possibilities. At the start-up of the firm, marketing</p><p>analysis is necessary for this SME to position itself properly on the markets and to target</p><p>the customers effectively.</p><p>Marketing is absolutely central to the entrepreneurial process. For a new venture to be viable,</p><p>customers have to desire what it is being offered, in sufficient numbers, and prepared</p><p>to pay an economical price. This is at the heart of the marketing concept. However, an entrepreneurial</p><p>approach implies taking advantage of market opportunities in a dynamic, proactive</p><p>way.</p>

Įmonė – tai pelno siekiantis ūkio subjektas. Įmonės pagrindinis tikslas iš savo veiklos gauti pelną. Tai yra pagrindinis įmonės veiklos rezultato rodiklis, kurio dydį įtakoja pajamos bei sąnaudos. Todėl, kad būtų pasiektas geras rezultatas, įmonei reikia didinti pajamas ir kiek įmanoma mažinti sąnaudas. Sąnaudų mažinimas įtakoja geresnius įmonės veiklos rezultatus, kas yra labai aktualu tiek įmonės valdytojams, tiek išoriniams vartotojams. Finansų valdymo magistro baigiamojo darbo tema yra aktuali tuo, kad pasirinktos įmonės UAB „Kėdbusas“ finansinė situacija yra būdinga daugumai tokio pobūdžio įmonių Lietuvoje, todėl buvo pasirinkta išanalizuoti įmonės pajamas ir sąnaudas, kad būtų išsiaiškintos nuostolingos veiklos priežastys bei pasiūlyti galimi problemos sprendimo variantai. Tyrimo problema. Kokią įtaką įmonės veiklos rezultatams turi pajamos ir sąnaudos bei jų apskaita. Tyrimo objektas. UAB „Kėdbusas“ pajamos ir sąnaudos, jų apskaita ir įtaka įmonės veiklos rezultatams. Tyrimo tikslas. Įvertinti įmonės pajamų ir sąnaudų įtaką įmonės veiklos rezultatams ir pateikti siūlymus pajamų ir sąnaudų optimizavimui. Tyrimo uždaviniai: 1. Atlikti pajamų ir sąnaudų sampratos interpretacijų analizę. 2. Pateikti pajamų ir sąnaudų sudėties, apskaitos bei pripažinimo teoriją. 3. Išnagrinėti įmonės apskaitos politiką, pajamų ir sąnaudų pripažinimą. 4. Interviu bei dokumentacijos analizės pagalba atlikti UAB „Kėdbusas“ pajamų ir sąnaudų SSGG analizę. 5. Atlikti įmonės pajamų ir sąnaudų... [toliau žr. visą tekstą] / A company – profit-making economics subject. The main objective of any company is to get profit from its activity. Profit is the main indicator of company work, which is influenced by incomes and expenses. Accordingly, to achieve a good result the company needs to increase its incomes and to reduce expenses as much as it can. Better results of company work are influenced by expense reducing, which is very relevant not only to directors but also to consumers. The subject of the Master‘s Work in Finance Management is actual, because financial situation of selected joint-stock company (JSC) „Kėdbusas“ is typical like in majority of such companies in Lithuania, so that‘s why authoress chose to analyse company income and expense in order to find out reasons of loss-making and to put forward a proposal about possible solutions of the problem. The problem of research. What is an influence of income and expense and their accounting for the company results. The subject of research. JSC „Kėdbusas“ income and expensediture, acounting and the influence for company results. The aim of research. To estimate the influence of income and expense for company results and to put forward a proposal for income and expenditure optimization. The tasks of research: 1. To do analysis of income and expense conception interpretation. 2. To offer the theory of income and expenditure composition, accounting and their recognition. 3. To analyse the accounting policy of company, its income and... [to full text]

Darbo uždaviniai: 1. Išanalizuoti finansinės bei konkrečiai pelningumo analizės, teorinius aspektus. 2. Atlikti UAB „Q“ finansinę analizę. 3. Identifikuoti UAB „Q“ veiklos pelningumo didinimo problemas. 4. Atskleisti UAB „Q“ pelno poveikį vertės kūrimui. 5. Modeliuoti UAB „Q“ pelningumo didinimo scenarijus 6. Pasiūlyti vadybinius sprendimus UAB „Q“ pelningumo didinimui. / Job tasks: 1. To analyze the financial and profitability analysis, the theoretical aspects. 2. Make UAB "Q" financial analysis. 3.To identify the "Q" posibilities to improve profit 4. Disclosure UAB "Q", the profit impact of value creation. 5. Modeling Ltd. 'Q' profitability improvement scenarios 6. To offer management solutions UAB "Q" to increase profitability.

Idag använder Försvarsmakten högteknologiska ledningssystem för att underlätta ledning på stridsfältet. Några av dessa system är idag utvecklade för internationella insatser mot en lågteknologisk motståndare, men vad skulle hända i en nationell konflikt mot en högteknologisk motståndare? I denna uppsats utvärderas SLB utifrån ett fiktivt framtidsscenario för att komma fram till tekniska eller taktiska anpassningar för att öka den militära nyttan med systemet. Studien bygger på för och nackdelar med SLB utifrån Försvarsmaktens sex grundläggande förmågor som sedan analyseras för att komma fram till anpassningsmöjligheter för SLB. En av de slutsatser som studien visar är vikten av realistiska övningar med systemet för att öva personalen mot en högteknologisk motståndare. / The Swedish armed forces use high tech command and control systems to increase combat leadership on the battlefield. Some of these systems are designed for international missions against a low tech enemy, but what would happen if the systems where facing a high tech enemy in a national conflict? In this essay SLB is being evaluated from a fictional future scenario to determine technical or tactical adjustments to increase the military use of the system. The essay is based on pros and cons with SLB from the Swedish armed forces six basic ability’s that later are being analyzed to come up with suitable adjustments for SLB. One of the conclusions from the essay shows the importance of realistic exercises with the system to practice the crew against a high tech enemy.

全球桌上型電腦市場在2008 年底受到金融海嘯影響， 在2009年初面臨景氣急轉下的窘迫狀況，出貨狀況仍舊嚴峻，直至2009 下半年的景氣逐漸復甦，市場需求稍穩定，然供應鏈不時出現肇因於對需求低估，致產能規劃保守，不時產生零組件供給缺口。而市場上又受到筆記型電腦替代效果的影響，桌上型電腦在2009 年的出貨量整整比2008 年少了11.4%，在這樣雙重的影響下，桌上型電腦可以說腹背受敵。而面臨這樣的環境下，本研究之對象華碩電腦也提出了一 些相對應此環境變化之策略，期望來克服所面臨之窘境。在策略分析部分，由於傳統SWOT 分析有諸多限制與問題，像是只注重機會與威脅之配對、優劣勢難以分辨等。透過學生提出修正後的SWOT 矩陣，將傳統之SWOT 作修正，以期望能夠克服這些限制與問題，擴大此架構的使用範圍。本研究所要探討的是華碩電腦在桌上型電腦之發展策略可行性，並使用修正後的SWOT 矩陣分析，除了探討策略可行性外，也期望能 了解此修正後的SWOT 矩陣架構應用在個案分析上是否確實。