The Research on Revaluing the Development of Taiwan in Feng Shang Reservoir in Kaohsiung Abstract Since weekend holidays were carried out, the government has emphasized the tourist recreation and advocated making state-run enterprises with special scenic spots open to the public for promoting use value of their resources. With a trend of economic liberalization, government businesses such as TSC, TPC, and TSIC need operating in diversification and start investing in the tourist industry, each of which is owned based on the government¡¦s initiating plans for increasing the number of tourists. The protective areas of water resource that belong to TWSC are abundant in the ecological environment; however, forbidding people to go there has led to an obvious phenomenon against the unique sources shared by the masses. On one hand, this research, by opening Feng Shang Reservoir in Kaohsiung, can make people closed to water, realize the processing water, understand the importance of water resources to construct a society concerning about water. On the other hand, by using the natural resources there well and multiplying services to attract tourists, it not only has the educational function implied in entertainment but also augments income. But running the protective area of water resources as a tourist site will cause some negative effects of environment and water pollution as well as the anxiety about scaring migratory birds. Therefore, the protection and management of water resources must be under the cautious control. Making use of CVM, this research regards Feng Shang Reservoir as a fictitious market, and the visitors there as research objects of the investigation questionnaire. Besides analyzing the topics like the Development Market Potential, Future Use Benefits, Non-User Benefits¡Ketc, the aims of the research include inspecting the attitudes of customers toward the willingness to participate in and to pay according to the interviewees¡¦ different attitudes of social experiences, different preferences of outside recreations, different identifications of the nature¡Ketc. The results are the followings: 1. Feng Shang Reservoir possesses the market potential. 2. Future use Benefits estimated between $NT30,000,000 and $NT50,000,000 every year are high. 3. Non-User Benefits estimated between $NT160,000,000 and $NT220,000,000 every year are quite high. 4. For the attitudes of customers, labors, government employees, staffs of public school, and people of middle and old age who recognize more about the nature have high willingness to participate in; the common people who recognize less about the nature need to inspire their willingness through educational advocacy. Judging from the above results, this research advises that after appropriately developing Feng Shang Reservoir to the masses, the educational functions of water resources and the social benefits of environment are shared by all the society, which are equal to the return for society and even to TWSC¡¦s positive performance. Keywords¡GCVM(Contingent Valuation Method), WTP(Willingness To Pay), Tourism, Revalue, Feng Shang Reservoir.

The purpose of the present study was to integrate findings from commitment (organizational and professional commitment), its antecedents (especially in terms of personal characteristics), and pay satisfaction literature into a more comprehensive model that would further enhance the understanding of the full concept of commitment, which has been regarded as an important variable in appreciating the work behaviour of employees in organizations. The present study contributed to the literature on commitment in five important ways: (1) Consideration of multiple commitments was included in this study; organizational and professional commitment were examined in a multidimensional way; (2) Since different organizational and professional commitment varied across occupations (Wallace, 1993), it was worthwhile to explore the commitment orientation of R&D engineers in the electronics industry of Taiwan; (3) Direct effects of personal characteristics on two forms of commitment were measured; (4) Moderating effects of pay satisfaction on the relationship between personal characteristics and commitment were observed; (5) Whether there was a complementary or incompatible association between organizational commitment and professional commitment was examined. Several significant and interesting findings of this study are presented as follows. (1)Given that a higher education level has been considered to predispose individuals to lower organizational commitment, but stronger professional commitment, this idea was tested, and as hypothesized, R&D engineers with higher levels of education did report lower commitment to stay in the same organization but stronger value commitment to their profession, as well as stronger commitment to stay in the same profession. However, higher education levels did not cause lower value commitment to the organization. Indeed, it was found in this study that pay satisfaction moderated respectively, the relationship among different education levels, the commitment to stay in the same organization, the value commitment to the profession, and the commitment to stay in the same profession. (2)It was supported that a higher position demonstrated stronger commitment to stay in the same organization. Pay satisfaction moderated the relationship between different position level and commitment to stay in the same organization, as well as commitment to stay in the same profession. (3)As hypothesized, increased age correlated with stronger organizational commitment. It was also confirmed that pay satisfaction moderated the relationship between age and organization commitment. However, there was no significant relationship between increased age and professional commitment. Nor did pay satisfaction influence the relationship between age and professional commitment. (4)The hypothesis that increased organization tenure led to increased organizational commitment but decreased professional commitment was rejected. However, the hypothesis that pay satisfaction moderated the relationship between organizational tenure and organizational commitment was supported. (5)The hypothesis that women tended to demonstrate lower organizational and professional commitment was partially supported. Women reported lower value commitment to the organization, lower value commitment to the profession and lower commitment stay in the same profession, than their male counterparts. However, the relationship between gender and commitment to stay in the same organization was not supported, but pay satisfaction was found to moderate the relationship between gender and commitment to stay in the same organization. (6)This study confirmed that married engineers had stronger commitment to stay in the same organization and that pay satisfaction moderated the relationship between marital status and organizational and professional commitment, except for the value commitment to the profession. (7)In spite of the value commitment to the organization, however, it was found that the more dependents, the higher organizational commitment and the less professional commitment was demonstrated. That pay satisfaction moderated the relationship between number of dependents and organizational commitment was approved in this study. (8)The hypothesis that the more income an individual received, the higher organizational and professional commitment s/he demonstrated, was supported. However, a negative relationship was found between income and commitment to stay in the same organization. As anticipated, pay satisfaction moderated the relationship between salary level and organizational commitment. (9)A positive relationship between organizational and professional commitment was found in this study.

The relationship between organization justice and organization commitment have be researched by many scholars. However, researchers have never considered the influence of different organization situations to the relationship. According to some researchers in practice, pay institute is considered as a situation variance to analyze the effect to the relationship between organization justice and organization commitment in the pay institute perception of employment. This theme has steps: first step, we include the common conception of designs, goal, and polices of pay institute to define the pay institute perception with reliability, competence, incentive and feedback and develop a valid questionnaire; Second step, we analyze the effect in the relationship between organization justice and organization commitment to conclude that the pay institute perception of employment is an important adjustment variance. We also proof organization variance does affect the merit, which is indicated by theme of Szilagui and Wallance(1983).

Two significant differences were found between theoretical expectation and empirical results to budgetary slack in managerial accounting study. First, subjects under the slack-inducing pay schemes set their budgets well above zero regardless of their risk-neutral or risk-averse characteristics, although their maximum rewards arise from setting their budgets at zero (Waller, 1988; Chow, Cooper, and Waller, 1988; Chow, Cooper, and Haddad, 1991). Second, theoretically subjects operating under truth-inducing pay schemes set budgets at their best estimate performance, that is, no budgetary slack. But in violation of traditional economic theory, truth-inducing pay schemes have not been found to drive all slack out of the budget (Chow, Cooper, and Haddad, 1991). These results suggest that the existence of other non-pecuniary factors impacting slack, such as personal integrity and conscience, or social pressure (Chow, Cooper, and Waller, 1988). Moreover, the other potential causes in methodology may affect the congruence with theoretical expectation: (1) single-period experimental setting may limit the subjects¡¦ learning effect (Chow, Cooper, and Haddad, 1991), or (2) social pressure that was not controlled between subjects results in measurement errors. This study investigates the impacts of pay scheme, social pressure, internal norm and organizational commitment on budgetary slack in the participative budgeting setting. Specifically, this research executes an experimental test of the effects of a truth-inducing pay scheme, superior-generated social pressure, and subordinates¡¦ intern norm and their organizational commitment on the propensity to set their budgets below expected performance. In the experimental setting budgets were participatively set under three kinds of pay scheme and under the condition of either existence of social pressure or no social pressure. Pay schemes are categorized by three factors: truth-inducing pay scheme, fixed-pay-plus-bonus pay scheme, and fixed-pay-plus-bonus pay scheme with ratchet. The social pressure manipulation involved having subordinates either personally submit their budgets and performance to a superior, or enter their budgets into a computer with no personal interaction. Moreover, internal norm and organizational commitment are measured by questionnaires built in the personal computer. The experiment was conducted by computerizing the multi-period task on the screen of man-machine interactive personal computer. To eliminate the potential social pressure, subjects in the group with no social pressure executed the computerized procedure to create a ¡¨doubled-blinded¡¨ environment where there was inter-participant anonymity (anonymity between subjects) and experimenter-participant anonymity (anonymity between experimenter and subjects), hence the effects of internal norm and organizational commitment on budgetary slack were investigated. This study tested the following hypotheses with 120 production unit managers that sampled from one manufacturing company in Kaohsiung. (1) Managers will build the least slack into their budget under a truth-inducing pay scheme, the second slack under a fixed-pay-plus-bonus pay scheme with ratchet, and the most slack under a fixed-pay-plus-bonus pay scheme. (2) Managers will build less slack into their budget as social pressure from superior is increased. (3) The difference in budgetary slack between the truth-inducing pay scheme and fixed-pay-plus-bonus pay scheme with ratchet will be reduced as social pressure from superior is increased. That is, there is an interaction between pay scheme and social pressure. (4) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of internal norm in condition of no social pressure. (5) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of organizational commitment in condition of no social pressure. The test result verified the mentioned-above hypotheses except item (1) that is partially supported. This study not only extends the management accounting literature that investigates the effects of pay schemes, but also further examines the potential effects of social pressure from superior, subordinates¡¦ internal norm and organizational commitment on budgetary slack. Especially, the results that isolated the effects of internal norm from social pressure on budgetary slack have shown the implications of personnel recruitment and managerial style in the enterprises organization.

RD&E professionals will lead the direction of industries in Taiwan and also are the key factor of affecting business¡¦ survival in the future. This study explores the effects of RD&E professionals¡¦ work value, perfectionism, workaholism, and money ethic on professional commitment, pay satisfaction, and work performance. There are 1029 copies of valid samples obtained out of 2209 copies of bulk samples. The Pearson Correlation Analysis and the Blocked Regression Analysis are used to examine the hypotheses of this research and the findings of this study indicate that: 1. Work value, Perfectionism, Workaholism, and Money Ethic have a significant forecast ability on predicting dependent variables. 2. Work Value has a significant positive influence on the professional identification and involvement, the willingness to stay in the same profession, pay satisfaction, and work performance. 3. Personal Standards has a significant positive influence on the professional identification and involvement, the willingness to stay in the same profession, and work performance; Personal Standards has a significant negative influence on pay satisfaction. 4. Concern over Mistakes has a significant negative influence on the professional involvement, and work performance; Concern over Mistakes has a significant positive influence on the willingness to stay in the same profession. 5. Doubts about Actions has a significant negative influence on the willingness to stay in the same profession, and work performance; Doubts about Actions has a significant positive influence on the professional identification. 6. Parental Expectations has a significant positive influence on pay satisfaction. 7. Parental Criticism has a significant negative influence on the professional identification and involvement, and the willingness to stay in the same profession. 8. Non-Required Work has a significant positive influence on the professional identification and involvement, and work performance. 9. Control of Others has a significant positive influence on the professional identification and involvement, and work performance; Control of Others has a significant negative influence on the willingness to stay in the same profession. 10. Rich/Motivators has a significant negative influence on pay satisfaction, and work performance; Rich/Motivators has a significant positive influence on the professional involvement. 11. Making Money has a significant negative influence on the willingness to stay in the same profession; Making Money has a significant positive influence on the professional identification and involvement, and work performance. 12. Intrinsic Motivation has a significant positive influence on the professional identification, and pay satisfaction.

In recent years, the re-distribution of medical resources conducted by the government in general renders physicians to be anxious about the stability and fairness of their income. The worries are even aggravated by the policies such as ¡§secret in payment¡¨ or ¡§personalized payment¡¨ that are currently preceded by the hospitals. Since the as mentioned worries may affect physicians¡¦ attitudes toward their patients, factors affecting physicians¡¦ satisfaction in their income based on the stand point of ¡§salary justice¡¨ are thus important and will be the focus of the present research. Meanwhile, the influences of ¡§total budget system¡¨ on ¡§salary justice¡¨ and ¡§salary satisfaction¡¨ are also studied. The overall consequences to the physicians ¡§work attitude¡¨ are finally evaluated and analyzed in the present study. The research was conducted by distributing 319 questionnaires to the physicians belonging to eight hospitals in the middle area of Taiwan. Among these distributed questionnaires, 108 of them were retrieved. The retrieval rate is thus calculated as 33.9%. The results are presented as follows: 1.Gender, salary and position do not possess any influence on ¡§salary satisfaction¡¨ and ¡§working attitude¡¨. 2.A negative correlation is observed between ¡§age¡¨ and ¡§salary justice¡¨. This implies the elders demand higher base in their salary. 3.The more open in salary information and communications, the better in ¡§salary satisfaction¡¨. 4.The ¡§structure of income¡¨ should be consistent with one¡¦s recognition on the source of his or her salary. Together with a fair distribution in overall benefits would help in motivating positive work attitude. 5.More understanding in the method of benefit distribution as proposed in the ¡§total budget system¡¨ could lead to more negative attitude in working. 6.The ¡§total budget system¡¨ is still in the embryonic stage. No effects on ¡§salary justice¡¨ and ¡§salary satisfaction¡¨ have been observed yet. 7.A physician would possess a stronger commitment in job fair and team involvement when he/she feels satisfactory with the payment.

This research aimed to apply the theory of environmental benefits valuation to assess the plan of reformation in Zhongtun and Jiangmei village¡¦s wetland. Environmental change affects economy. Therefore, through people¡¦s feedback and tourists¡¦ participation of ecotourism, this paper discussed the economic benefits in transforming Zhongtun and Jiangmei village¡¦s wetland into an eco-garden. Thus, the research adopted the Payment-card method of the Contingent Valuation Method (CVM), categorized under the Non-market Valuation Techniques (NVT), analyzing the economic benefits of eco-tourism¡¦s virtual market at Zhongtun and Jiangmei village. That is, the amount of people¡¦s Willingness to Pay (WTP) was analyzed to discover the project¡¦s multiple values. Further more, by comparing and contrasting people¡¦s background information, people¡¦s data and differences among other facets were discovered. Finally, in responding to the urgent need in tourism development, this paper integrated tourists and residents¡¦ data to discover the amount of WTP. Such research mode provided a tourism benefits assessment of Zhongtun and Jiangmei village¡¦s eco-garden project, and its conclusion supplied some suggestions to government control and also future plans of the eco-garden. There are 236 respondents (including 162 residents and 74 tourists) willing to take the questionnaire survey assuming the correspondence among people¡¦s background information (resident or tourist), attitude and other variables and WTP. After analysis, the result demonstrates that sex and age have little effect on many variables. On the other hand, people¡¦s background (resident or tourist), education level, average income do have obvious influence. However, the both results are valid, showing the principle this research applied is reliable. The CVM results included: 1. People shows positive attitude toward the ten facets of Zhongtun and Jiangmei¡¦s eco-garden tour. 2. The average accommodation rates for visitors willing to pay for Zhongtun and Jiangmei¡¦s eco-tour is 4000 NT dollars. And each year, about 127000000NT/year dollars 3200NT/year dollars donation per person can be expected in total. 3. The average amount of willingness to pay for people to join in an eco-tour is: 400NT dollars for eco-tour; 400NT dollars for fishing village experience; 400NT dollars for farm life experience, 1200NT dollars in total. 4. The potential tourism benefits of Zhongtun and Jiangmei¡¦s eco-garden are about: 79000000NT/24000000NT year for tourists and 55000000NT/9940000NT year for residents,and 7370000NT/1840000NT year for compensation. In the end, this research hoped to tribute some advices to Zhongtun and Jiangmei¡¦s eco-garden¡¦s management, turning ecological resources into financial sources, for Penghu County to be an ecotourism paradise.

Abstract This essay is a study on "the influence that the stock options of the salary incentive pay system have on the management level of Chinese mainland insurance industry". this study is divided into four parts : first , introduce the theory that influence the setting of the salary incentive pay system ; second, analyses the common-used incentive pay system in Chinese mainland at present and its developmental tendency ; third , introduce the basic information of Taiwan's insurance industry brought into mainland . We hope that the study on mainland's insurance industry will contribute to the Taiwan' study in the field of mainland' insurance market. Fourth, analyze how Taiwan's insurance industry establish salary incentive pay system that meet the market demands in their development in mainland . The stereotype of the industrialist, the collected data, the careful analysis and the case that was picked out, can be referred to by those who want to develop on the mainland market. From this study, we find that there are active effects of thestock options system from the salary incentive pay system, whichcannot be found in the mainland's intermediate insurance industry. The cause can be concluded into two species: individual factor, externalfactor. Each conclusion has three items. So there are totally sixitems. The conclusions suggest that, mainland's intermediate insurance companies' planning on the management's salary incentive pay system is faced with many influence factors now. Althongh there are some limitations of the annual salary, such as the management behaviors Short-termism, the frequently-liquid of the managements' talents, the shortage of management talents, still, the effects are more active than other incentive pay system forms such as manager acquisition, insurance plan and retire plan, golden parachutes and EVA, except stock rights and options. The key words : the salary incentive pay system; management; Chinese mainland insurance market; stock options; golden parachutes

While considering disposing the priority of various kinds of communal facilities, the cost that must assess benefit and make the investment first, will not just have waste or the improper situation of resource distribution. Seeing that public goods importance that benefit assess, it is market that appraise law develop successively and extensive application, it is a law of appraisal more feasible and with more potentiality among them to assess the law in condition, so this research does deep discussion to this. Because the traditional demand theory has it to limit to the public goods short of marketing, unable to get consumer's appraisal on the public goods, this research attempts to bring the public goods into personal utility function, via the deriving of mathematics and physics, under the same demand principle, give monetary value to the public goods. Set up the compensation demand function of the public wealth, and can lead and pay wishing to pay prices of public goods from this. Utilize the compensating demand function, the valuation of pushing away regarded in order to wish to pay prices as benefit of public wealth of the income. To the increase or reduction of the quantity of the public goods, generally often use WTP or WTA. A lot of theories or positive research, mostly inclined to use WTP to draw benefit value in the past. Because target, tour of benefit numerous, visit offering, the estimate of benefit of recreation resources have model public characteristic of wealth, so this text attempts to use the public wealth promptly, and wide CVM (contingent valuation method) accepted, apply to Kaohsiung on resource of recreation, rest of resource assess, hope via personal inherent attitude and wishing pairs of behavior is it is it visit benefit, rest of resource to assess to come different of partiality, this is a purpose of this research. It is 23.94 yuan that visitors, willingness to pay ,the average amount of money of the maintenance expense, develop some continuously forever by safeguarding local ecological resources and tour industry in collecting the maintenance expense, up to 53% of the visitors and will to pay, the amount of money is 23.94 yuan to like to pay on average. If can collect the charges with 2007, calculate in accordance with 580,591 persons, it is 13,902,586.8 yuan.

<p>This study seeks to find the impact of theming on the willingness to pay of con- sumers for amusement parks. Guests of Finnish amusement park Särkänniemi were asked about their preference for themed attractions and about the price they were willing to pay per ride by means of a questionnaire. Variables concerning both the stated as well as the revealed preference for theming, immersive experience, and previous visits to the park were tested in relation to the willingness to pay for amusement parks. Not all these variables have shown to play an important role; however the variable concerning the revealed preference did have a very strong significance on the willingness to pay in the proposed model. In conclusion the study suggests that the willingness to pay for an attraction is positively influenced by theming because people, as it turns out, are willing to pay more for an attraction when it is themed.</p>