The cost management and control are the important topic that most of enterprise operators have to confront with. Facing the increasing competition in enterprise environment, it is, in active respect, necessary to control the cost effectively in order to gain niche in keen market competition; in positive respect, it is to avoid any error policy decision because of inaccurate cost data. In traditional cost accounting, the allocation method of overhead is incomplete so that it is easier to result a distortion phenomenon in production cost structure. For the past years, the management academic world has proved through detailed study and real application that using the Activity-Based Costing (ABC) System can improve the defect of traditional cost accounting. The reasonable operation analysis and the exact cost driver allocation of ABC System will enhance the accuracy of the cost data. This case study company is a sole integrated steel producer in Taiwan. Due to the diversity of products, the company¡¦s production processes are extremely complicated and varied. The existing cost management system is unable to provide an actual cost under the different processes. Therefore, there is a room for improvement in analyzing the cost sharing of product expenses. This report takes the case study company¡¦s BOF plant as an example to research, by means of the process analysis, how to allocate the cost exactly, and to make a new cost system which can match the spirit of ABC. Meanwhile, this report makes a comparative analysis between the original cost system and ABC one. The result of the research revealed that the ABC cost system may truly improve the phenomenon of distortion of the product cost structure in the case study company. Using ABC cost system may not only promote the accuracy of the cost information, but also enhance the working performance under the activities analysis and control and reduce the waste of resources.

This study aims at integrating Big6 skill with the project-based learning in social studies. To understand how students make Big6 skill as learning Scaffolding of the project-based learning. The researcher takes thirty-two fifth graders of an elementary in kaohsiung as research object, using action research to progress the lessons with Big6 skills and Project-based Learning. Analyze the data rebased from the following: lesson plans, questionnaires, worksheets, teaching journals, learning journals, interview, assessments from teachers¡¦ and students¡¦ self-evaluation to understand the learning of the students and to be the adjusting basis of instruction. The conclusions of this study are as follows: (1) the two-staged teaching experiment which is the integration of Big6 skill and project-based learning is effective and practicable. (2) Teachers, parents and students are all approval. (3) The integration of Big6 and project-based learning in social studies is helpful in promoting the student¡¦s communication and technology abilities. (4) Team Co-learning is workable in the integration of Big6 and project-based learning in social studies. (5) Big6 is helpful in project-based learning. (6) Project-based learning is suitable for the instruction of social studies. (7) The homeroom teacher who applies project-based learning in teaching can effectively control the learning pacing of the students.(8) The critical thinking abilities of the students are not evidently promoted. (9) The teacher who practices this way of teaching may encounter some difficulties such as the students¡¦ abilities of making projects, normal course pressure, time and classroom limitation and computer disorder. (10) The students who join this way of learning may also encounter some difficulties ¡V how to successfully work together, improve the ways of the data searching capability, reading and language deficiency, computer disorder and the respect of intelligence property right.(11) Library education should be brought into the elementary curricula to reinforce the students¡¦ communication and technology abilities. According to the way of conclusion research, there proposals as follows: (1) Make an intact project-based learning plan in an overall way. (2) Students with certain communication and technology abilities will be better for practicing the project-based learning. (3) Only the most profound Big6 skill can the best result be presented. (4) Library education should be brought into the formal curricula.(5) Cultivate students¡¦ reading and language proficiency. And also some suggestion of related studies is included for the reference of the future study.

This research was made for trying to understand how English Christian websites using the features of web-based communication effectiveness, and gave some advice for building Christian websites in the future.The contraction process of web-based communication effectiveness indexes used literature review and content analysis. Those indexes were revised by reexamining the modern situation of websites. Five aspects of indexes were ¡§usability design¡¨, ¡§useful information¡¨, ¡§two-way communication¡¨, ¡§recreation¡¨, and ¡§information collection¡¨. 31 indexes were developed by 5 aspects. The samples separated into two groups: Online-religion websites and Religion-online websites. It examined if any different performance of accepting web-based communication effectiveness between these two types of websites. The result was not distinctly different. According to this consequence, this research suggests that revise the definition of two types of religious website is necessary. The advice for how to use web-based communication effectiveness were: (1) take use of web-PR effectiveness, ¡§Push & Pull¡¨, (2) establish online religious community, (3) emerge Online-religion websites and e-platform, (4) consideration of charging fee or service for free, (5) design the website for its user. The website decision makers could use those suggestions to rethink how to make the best use of web-based communication effectiveness.

The main purposes of this study were to explore teacher participate school-based in-service teacher education and professional development in the Kaohsiung Elementary school. This study adopted the questionnaire-survey approach. 327 sample from forty-four Kaohsiungs¡¦ elementary schools. The instrument for the study: ¡§the Questionnaire of School-Based in-service Teacher Education and Professional Development¡¦¡¦ were developed by the researcher and included two scales, one was ¡§the Scale of School-Based in-service Teacher Education Present Situation¡¦¡¦ and the other was ¡§the Scale of Professional Development¡¦¡¦. The methods for data analysis were descriptive statistics, t-test, one-way ANOVA, Pearson-moment correlation. The following four were concluded: 1.The concept of school-based in-service teacher education is one kind from bottom to top, activity that relying mainly on school to in-service teacher education. 2.The teachers¡¦ of Kaohsiung will participate in school-based in-service education present situation of differed in terms respondents¡¦ background variables. 3.The teachers¡¦ of Kaohsiung professional development of differed in terms respondents background variables. 4.There was significant correlation between school-based in-service teacher education and professional development. Finally, some suggestions were raised to the teacher of elementary school, the administration of elementary school, and future research.

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As the the development stage of IC design industry changes, the IC design companies in Taiwan increasingly become more and more. Taiwan design industry ranks the second place in the world, following behind the American IC design industry. The technology becomes maturer and the company scale becomes larger. The demand of the integration is a very important trend for the IC design industry. The resources Taiwan companies have are not enough to sustain the competitive advantage in the global competition. From the viewpoint of markets and products, the systematic companies own the power to decide the product standards. The product development is inclined to the development of Digital Home Integretion. This study is based on the RBV theory to observe the way to compete during the different IC design companies, the industrial analysis by the Five Forces model, and the degree of commanding the demands of customers. Finally, we hope to find out some KSFs (Key Success Factors) of Taiwan IC design companies and IC design industry. This study finds that the scope of product line becomes more and more important. How to decide and develop the new product line efficiently and successfully is a KSF in the future of the IC industry. In the past, Taiwan IC design companies owned the competitive advatege by low-cost stratege, but it is not the KSF in the modern time. The company will focus on the development of integration, brand, and the demand of the product market. We interviewed the executives of the different IC companies in Taiwan, and regarded those companies as our target companies of case study to analyze their KSFs. We discussed their strategies and KSFs by the model of this study. We also find the KSFs may change as the time moves. Key Words¡GIC industry, resource-based theory, KSFs

The development and application of internet successfully changed human¡¦s life. For example, when going shopping ,you don¡¦t go outside and compare the different prices in different stores. With the various applications of internet, all kinds of information form internet is overloading and the internet users are hard to explore the websites which is useful and meaningful. Therefore, the portal website is created to solve the problem. Jerry Yang established the first portal website named Yahoo! which is based on a catalogic search engine, and the Yahoo! Business model became the basic framework of portal websites. In Taiwan, Yam is the first Chinese portal website and then Pchome and Yahoo! kimo entered the market and shared the market value. Because of the internet bubble in 2000, The rising situation of market competition has changed rapidly, and only the survivors can face the crisis and decide to change their business models to find the definite position. The research is based on the framework of RBV to discuss the different business model of the three representative companies¡ÐYam, Pchome Online and Yahoo! kimo. According to the RBV, we can understand the resources of the three companies and analysis how to use the different resources to form their business model. The result of the research shows that the relationship between resources and business model, and describe the different shapes of the three companies. I hope that the case study of the research can be an good example to other potential portal website to create their competitive advantage

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Abstract The purpose of this study aims to analyze the relationship among school-based management, organizational climate and school effectiveness in elementary schools, so as to provide reference for carrying out school-based management, improving organizational climate, and promoting school effectiveness to the education authorities and elementary schools. The purposes of this study are as follows a) to understand current status of school-based management, organizational climate and school effectiveness in elementary schools in Kaohsiung City,b) to discuss the discrepancy of school-based management, organizational climate and school effectiveness through examining the backgrounds of each school,c) to investigate the relationship among school-based management, organizational climate and school effectiveness, and d) to offer suggestions for schools, principals and teachers. Questionnaire survey was adopted as the research method of this study. The samples are 915 elementary school teachers in Kaohsiung City. Data were analyzed by item analysis, factor analysis, reliability analysis, t-test, ANOVA, and Pearson Product-Moment Correlation and Stepwise Multiple Regression Analysis. The findings of this study are as follows: 1.The elementary school teachers in Kaohsiung City have high appreciation of school-based management. 2.The elementary school teachers have positive perception of school organizational climate, of which ¡§the open climate¡¨ comprises 34.38¢Mand ¡§the closed climate¡¨ comprises 30.75¢M. 3.The teachers¡¦ perception of school effectiveness in elementary schools is good now. 4.Teachers¡¦ perception of school-based management is affected by gender, work experience, posts, school locations and school ages, but not by levels of education they have received or school size. 5.There were significant differences in the teachers¡¦ perception of organizational climate with gender, work experience, administrative posts, school sizes, levels of education, school locations and school history. 6.There were significant differences in the teachers¡¦ perception of school effectiveness with gender, work experience, posts, school sizes, school locations and school history, but no difference with levels of education. 7.There is a positive relationship between school-based management and school effectiveness. 8.The more open the school¡¦s organizational climate is, the higher school effectiveness the school has. 9.The higher the school-based management is, the better the school has organizational climate. 10.The school organizational climate has better prediction of school effectiveness than the school-based management. The most significant prediction is the principal¡¦s supportive behavior. Based on the results of the study, suggestions for educational authorities, principals, teachers and future research are proposed. keywords¡GSchool-Based Management, Organizational Climate , School Effectiveness

The procedure for developing a new product, in general, is as follows. First, the design engineer must have a thorough understanding regarding the encountered problem. And, he must produce some design concepts based on the perceived requirements. Finally, some solutions are then achieved according to the prescribed design concepts. Unfortunately, few researchers have been able to explain, in a specific rather than abstract manner, the process of generating pertinent design concepts. However, this process has to be a very critical link in the chain. Without obtaining a good design concept the entire design procedure will fall, not to mention to find a suitable solution. In this research we use an interesting analogy between the design procedure and the well-familiarized Sun/Water-cycle system, to concretely describe the task of inspiration of innovative concepts particularly in engineering design. The use of this analogy, we believe, will guide engineers to more effectively and more efficiently go through the stages of conceptual design. Consequently, the entire product development time can be reduced.