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    A Study on the liability of Medical obligation

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    社會契約論認為,當個人將權利讓渡給社會或國家後會喪失部分權利,但也因此讓保障更為加強。這種透過社會契約保障弱勢和維護公共利益的概念,可以說是近代福利國家的起源之一,台灣的全民健保制度也是植基於這個概念。 既然實施全民健保制度是符合社會大眾所期待,那麼這個制度所導致的影響和後果是否也應由社會全體一起承擔?全民健保制度改變了醫療給付的方式並進而影響醫療行為、醫院管理、病患行為,甚至醫學教育,也因此造成醫療人力分配不均並且間接導致醫療爭議頻仍,這些全民健保制度所帶來的後遺症也應該是社會集體的責任。 風險社會中的新風險常常是各種風險交錯綜合後所形成的集合,所以往往無法單純透過制度調整就消除,所以,將系統性的風險歸因於個人反而會讓風險更為複雜且難以控制。若要降低全民健保相關的風險並讓制度可長可久,就不能將病患個人風險轉嫁與醫療體系之上,也不應將醫療系統的風險全歸責於醫療人員。 雖然目前我國因醫療爭議而在刑事部分定罪之醫師比例與一般刑事案件相比仍算不高,但以刑逼民的方式卻仍讓多數醫療人員疲於奔波法院,更為了避免爭議而可能採取防衛性醫療,讓全民健保財務狀況惡化,這些潛在醫療浪費的影響可能比健保署直接承受醫療爭議所產生的損害賠償還大。英格蘭的公醫制度發現到制度面的問題可能會導致醫療爭議,也因此設計了許多不同的補償方案,除非是重大過失或故意,針對醫院受雇的醫療人員概括承受其民事損害賠償責任,也就是將英美法中的從屬性履行輔助人的概念應用在公醫制度本身之上,讓公醫制度中的受僱者能夠不需要擔心系統因素所導致的風險,也同時讓受損害的病人及家屬能盡速獲得應有的補償與了解事件真相。Natioanl Health Insurance in Taiwan was developed on the theory of social contract and its necessity and beneficial for all residents in Taiwan. However, impacts and influences of this program are underestimates. The implementation of universal health care changed the behavior of both healthcare provider and patients which might results in medical negligence. Healthcare provider would do more check-up and waste money just for prevent of medical negligence. The cost of practicing defensive medicine is still unknown, but it can waste more money than reimbursement of medical negligence. Although few physicians in Taiwan were sentenced to prison based on Criminal law, most medical negligence cases were reimbursed according to Civil law. Medical liabilities of doctors who works in hospital of England would be covered by National Health Service, which means the concept of tort law was also applied in medical negligence cases. These doctors were regard as employee of National Health Services. In some way, healthcare providers who practice in Taiwan are also kinds of employee of National Health Insurance. Therefore, the medical liabilities of these people should also be covered by National Health Insurance and reimbursement should also paid by global budget of National Health Insurance.第一章 緒論 1 第一節 研究動機與目的 2 第二節 研究範圍及限制 3 第三節 研究方法 4 第二章 醫療責任社會化之理論基礎 5 第一節 社會契約論 5 第二節 集體責任 13 第三節 風險社會 16 第三章 台灣醫療爭議現狀及困境 21 第一節 台灣全民健保制度之性質 21 第二節 醫療爭議產生之原因 21 第三節 醫療爭議之處理機制 30 第四節 醫療爭議處理結果 40 第四章 英格蘭公醫制度 43 第一節 公醫制度源起與運作 43 第二節 公醫訴訟與醫療責任社會化 46 第三節 公醫制度對於台灣的啟示 53 第五章 結論與建議 55 第一節 結論 55 第二節 建議 56 參考文獻 59 索引 6

    Development of age hardenable multicomponent alloys

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    本研究設計了十種添加不同元素的多元合金,經固溶處理後時效,透過初步硬化行為的評估,希望能篩選出具有良好析出硬化能力的合金。挑選出機械性質良好的目標合金後,在不同時效條件下進行機械性質的研究,並對其微結構進行分析,發現合金中有大量的析出物,因此合金在部分時效條件下具有高強度且延性佳,機械性質十分優良。接著對目標合金施予不同的製程條件,同樣進行機械性質的研究以及微結構的分析,希望藉此了解微結構對於目標合金機械性質的影響。In this research, we designed ten kinds of multicomponent alloys added different elements. In order to select the alloy with great precipitation hardening ability, the alloys have been through solid solution treatment and aging process, then we evaluated the hardening performance of alloys by initial tests. After confirming the target alloy, we studied the mechanical properties of the alloy in different aging conditions. Then we observed the microstructure of target alloy, there are a great numbers of precipitates appeared in the alloys. Therefore, the alloys have high strength and good ductility in some of aging conditions,and the mechanical property of the alloy is great. Finally,the target alloy have been through different manufacturing process, and we studied its mechanical properties and microstructure. Hopefully, we can realize the relationship between mechanical properties and microstructure of the target alloy.誌謝 i 摘要 ii Abstract iii 目錄 iv 圖目錄 vi 表目錄 xi 壹、 前言 1 貳、 文獻回顧 2 2.1 多元合金 2 2.2 多元合金的四大效應 3 2.3 析出硬化[5] 7 2.4 契合型與非契合型析出硬化[6] 9 2.5 析出硬化型多元合金之微結構與機械性質[8] 10 2.6 多晶材料中的析出強化[10] 14 2.7 研究動機 16 參、 實驗步驟 19 3.1 實驗設計與流程 19 3.2 合金製備 21 3.3 熱處理 21 3.4 硬度測試 21 3.5 金相製備與微結構分析 22 3.6 晶體結構分析 22 3.7 拉伸試片製備 23 3.8 拉伸試驗 24 3.9 TEM 試片製備 25 肆、 結果與討論 27 4.1 所有合金基本條件介紹 27 4.2 目標合金鑄造態與 1100˚C 固溶處理後金相分析 57 4.3 目標合金不同時效條件的硬度分析 60 4.4 目標合金部分選定時效條件的微結構與機械性質 62 4.5 透過熱機處理改善機械性質 77 伍、 結論 9

    Oxidation Properties of Mg2(Si, Sn) Thermoelectric Alloy and its Oxidation Protection by Boron Nitride Spray Coating

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    鎂錫矽熱電材料Mg2(Si, Sn)材料為一具有發展潛力的中溫型熱電材料。由於鎂金屬具有高活性,易在高溫環境產生氧化行為,造成Mg2(Si, Sn)熱電合金會因氧化造成結構變化,進而影響熱電性能。鎂錫矽熱電材料最佳應用溫度約在400oC左右,文獻提鎂錫矽熱電材料會在430oC~500oC因為鎂元素氧化消耗,造成相分離,產生純錫球,且伴隨著大量氧化物的產生,持續性的裂紋擴展,破壞了試片原有結構。本研究首次發現在400oC加熱20hr後,發現了純錫球的產生,且鎂錫矽熱電材料在以空冷的方式冷卻,發現表面有較多團簇的氧化鎂,且有錫鬚晶產生。根據文獻,錫鬚晶生長點易始於基材與氧化物或是缺陷之界面處;在較多團簇的氧化鎂之鎂錫矽熱電合金試片表面,因提供較多的「界面」使錫鬚晶生長。此現象同時也代表成分配比的流失,故本研究將探討鎂錫矽熱電材料之氧化行為以及其防護措施。本實驗利用噴塗氮化硼(Boron Nitride)之方式,能防止鎂錫矽熱電材料結構崩解。以TEM解析,發現在氮化硼膜中,片狀氮化硼層間有網狀分布的黏結劑相互堆疊,使氮化硼膜更為緻密,防止氧氣持續進入熱電材料內部,且在介面形成一層約200nm之氧化鎂層,此兩種效果隔絕氧大量進入試片,防止鎂錫矽熱電材料形成更嚴重的氧化反應使材料產生崩解。Mg2(Si, Sn) thermoelectric material is a medium-temperature thermoelectric material with development potential. Mg has high activity; it is easy to generate oxidation behavior in high temperature, which causes the structure change of Mg2(Si, Sn) thermoelectric alloy and affecting the thermoelectric performance. The optimum application temperature of Mg2(Si, Sn) thermoelectric materials is about 400oC. The literature mentions that Mg2(Si, Sn) thermoelectric materials will have an oxidation reaction in 430oC~500oC, causing phase separation, producing pure tin balls, a large number of oxides. The continuous crack propagation destroys the original structure. In this study, we found for the first time that after the heating at 400oC for 20hr, the production of pure tin balls was found, and the Mg2(Si, Sn) thermoelectric materials were cooled in an air-cooled manner, and it was found that there were many clusters of MgO on the surface, and tin whiskers were produced. According to the literature, the tin whisker growth point tends to start at the interface between the substrate and the oxide or defect; with more clusters, MgO on the surface and we can find the tin whisker on the surface. Clusters MgO provides more 'interface' for Sn whisker growth. This phenomenon also represents the loss of the distribution ratio, so this study will explore the oxidation behavior of Mg2(Si, Sn) thermoelectric materials and their protective measures. In this experiment, the method of spraying boron nitride (Boron Nitride) can prevent the disintegration of the structure of the Mg2(Si, Sn) thermoelectric material. By TEM analysis, it was found that in the boron nitride film, the network-formed binders between the lamellar boron nitride layers were stacked on each other to make the boron nitride film denser, preventing oxygen from continuously entering the inside of the thermoelectric material, and forming a layer on the interface. MgO layer is about 200 nm, which insulates a large amount of oxygen into the test piece, prevents the Mg2(Si, Sn) thermoelectric material from forming a more severe oxidation reaction to cause the material to disintegrate.摘要 i ABSTRACT ii 目錄 iv 表目錄 v 圖目錄 vi 第一章 前言 1 第二章 實驗步驟與方法 12 2.1 實驗原料準備 12 2.2 熔煉鑄造製程與球磨與燒結製程 12 2.3 熱歷程處理及氮化硼噴塗防護方法 12 2.4 結晶結構與顯微組織分析儀器 13 第三章 結果與討論 17 3.1 鎂錫矽熱電合金鑄態與燒結後結晶結構金相顯微組織分析 17 3.2 無噴塗氮化硼之Mg2(Si, Sn)熱電塊材 17 3.2.1無噴塗氮化硼之Mg2(Si, Sn)熱電塊材300oC熱歷程測試與分析 18 3.2.2無噴塗氮化硼之Mg2(Si, Sn)熱電塊材400oC熱歷程測試與分析 18 3.2.3無噴塗氮化硼之Mg2(Si, Sn)熱電塊材400oC加熱後產生錫球 19 3.2.4無噴塗氮化硼之Mg2(Si, Sn)熱電塊材400oC加熱20hr後產生錫鬚 19 3.2.5無噴塗氮化硼之Mg2(Si, Sn)熱電材料400oC加熱20hr後快速冷卻產生錫鬚機制 21 3.3噴塗氮化硼於Mg2(Si, Sn)熱電塊材 21 3.3.1 氮化硼噴劑之XRD分析與SEM觀察 21 3.3.2 TEM分析Mg2Sn0.6Si0.4熱電材料氮化硼防護成因 23 3.3.3 氮化硼均勻噴塗後陰乾之TEM橫截面影像分析 24 3.3.4 烘烤後以400oC加熱第2天後之TEM橫截面影像分析 24 3.3.5 烘烤後以400oC加熱第7天之TEM橫截面影像分析 25 3.3.6 氮化硼防護層對Mg2(Si, Sn)熱電材料氧化防護機制 26 第四章 結論 61 參考文獻 6

    Electro-optical characteristics of amorphous blue phase III driven by tilted-field switch(TFS) cell.

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    藍相液晶(BP)是液晶中的特殊相態。它存在於均向態和膽固醇相之間,從高溫到低溫有三種不同的BP:BPIII,BPII和BPI。在所有這些中,非晶藍相(BPIII)是最感興趣的階段,其響應時間是亞毫秒。在這項工作中,BPIII的溫度範圍超過20 °C(包括室溫)而沒有通過聚合物網絡穩定。 BPIII填充至水平電場(IPS)液晶盒和傾斜電場(TFS)液晶盒中,並且討論了其電光行為。 本論文使用特別的液晶盒,其在外部電場的作用下具有傾斜電場方向和彎曲變形,稱之為傾斜電場(TFS)液晶盒。TFS由一側是ITO而另一側是IPS組成。但是,IPS部份僅允許一側接收電壓,另一電壓則輸入ITO。該樣品的特徵在於在一個表面上的分子是垂直而在另一個表面上是水平的。 已經使用各種測量方法來實驗TFS液晶盒的特徵。特別地,TFS樣品用於研究在外部低頻電場的應用下的光學響應。然後我們了解到電壓切換機制會產生彎電效應。另一方面,IPS樣品並沒有顯著彎電效應。並且TFS樣品的電場分佈不同於以前的IPS和VFS樣品。因此,使用Comsol對TFS電極結構進行了模擬建模。致謝 i 摘要 ii Abstract iii 目次 iv 圖目次 vii 表目次 xiv 第一章 緒論 1 1-1 藍相液晶 1 1-2.1 Extended Kerr effect 7 1-2.2 Pockels effect 9 1-3 液晶中的彎電效應 10 1-4 研究目的與動機 15 第二章 理論 16 2.1 霧狀藍相形成理論 16 2-2膽固醇型液晶之彎電效應(Flexoelectric effect) 19 第三章 實驗架構 23 3-1 液晶盒的規格與藍相液晶的配製 23 3-1.1 基板組合 23 3-1.2 厚度量測 24 3-1.3 液晶物理特性與旋光性分子溶混配置 25 3-2 藍相液晶相態之鑑定與測量 26 3-2.1 光譜儀之下之相態測量 26 3-2.2 判斷BPIII與均向態之區別 28 3-3 量測霧狀藍相(BPIII)電場驅動之下的光學特性 30 3-3.1 在不同的入射波長之穿透率 30 3-3.2 反應時間之測量 31 3-3.3 霧狀藍相(BPIII)橢圓偏光檢測器之光路設置 32 3-4 使用Comsol軟體模擬電場架設 35 3-4.1模型定義 35 3-4.2模型結果之後端處理 37 第四章 實驗結果與討論 38 4-1藍相液晶之相態鑑定 38 4-2不同電場設計所形成之電場模擬 45 4-2.1 Comsol模擬IPS電場之分佈與分析 47 4-2.2 Comsol模擬VFS-like與TFS電場之分佈與分析 60 4-3.1討論IPS-BPIII cell的穿透光變化 69 4-3.2討論VFS-like與TFS-BPIII樣品的穿透光變化 76 4-4 IPS-BPIII與TFS-BPIII樣品電光特性及反應時間 91 第五章 結論 98 參考文獻 10

    Effect of camellia oil on alleviation of acetic acid-induced colitis rats by modulating the gut microbiota

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    隨著微生物與人體健康的關係研究不斷深入,飲食對腸道微生物的影響逐漸成為人們關注的話題。近年研究證實苦茶油具有胃腸保護及抗發炎的功效,然尚少有與腸道菌相相關之研究。因此本試驗先以體外模擬人體腸道菌相試驗,評估苦茶油對益生菌的利用性,結果顯示苦茶油能提升腸道內 Lactobacillus spp. 及 Bifidobaterium spp.,具改善腸道菌相之潛力。進而利用Sprague-Dawley (SD) 品系大鼠進行試驗,探討苦茶油是否可經由調節腸道菌相減緩醋酸誘導之腸炎。以管餵方式投予大鼠苦茶油三週後利用4% 醋酸 (2 mL) 進行腸炎誘導,誘導後給予 sulfasalazine 做為正控藥物,三天後犧牲。動物實驗結果顯示,4% 醋酸 (2 mL) 會造成腸炎,但對肝臟不會造成任何損傷。然而,預先餵食苦茶油 (2 mL/kg b.w.) 能有效減緩醋酸誘導大鼠腸道損傷與出血之現象,提升抗氧化酵素麩胱甘肽 (GSH)、超氧化物歧化酶 (SOD) 之活性,降低脂質過氧化物 (MDA)、骨髓過氧化酵素 (myeloperoxidase) 含量,減緩醋酸誘導腸組織發炎因子 TNF-α、 IL-6 及 IL-1β 之蛋白表現。而在血清分析結果顯示,預先餵食苦茶油對醋酸誘導大鼠其抗體 IgG1、IgG2a 含量並無顯著性差異。另外,利用選擇性培養基進行腸道菌相分析試驗。餵食苦茶油後能提高腸道內益生菌Lactobacillus spp.、Bifidobaterium spp.,降低Clostridium peringens。腸道菌相定序分析部分,結果顯示苦茶油能提升厚壁菌與擬桿菌比例、 α 多樣性及益生菌 Akkermansia muciniphila、Bifidobacterium adolescentis 豐富度。綜合上述,苦茶油能增加腸道內益生菌,降低有害菌生成及提升腸道菌相多樣性及益生菌豐富度,達到預防及降低醋酸所誘導的氧化傷害及減緩發炎作用。此外,本研究亦利用Int407與RGM-1細胞建立一細胞快速篩選平台,評估對於腸胃道保護具有功效的油品,以減少實驗動物之使用。With the increase in studies of relationship between gut microbiota and human health, the impact of diet on intestinal microorganism has become the hot issue around the world. Recent study has demonstrated that camellia oil shows great bioactivities, including gastrointestinal protection and anti-inflammation. However, there is still little known about the effect of camellia oil on gut microbiota. In this study, the effect of camellia oil on gut microbiota was first evaluated using an ex vivo model. The result showed that camellia oil displayed great potential on improvement of gut microbiota as evidenced by increased number of Lactobacillus spp. and Bifidobaterium spp. Moreover, Sprague-Dawley (SD) rat model of acetic acid-induced colitis was developed to confirm whether camellia oil can alleviate colitis through regulation of gut microbiota. 4% Acetic acid (2 mL) can lead to colitis in SD rats, but no lesion was found in their livers. However, pretreatment with camellia oil (2 mL/kg b.w.) can attenuate acetic acid-induced colonic injury and hemorrhage, enhance antioxidant enzyme activities including glutathione (GSH) and superoxide dismutase (SOD), and decrease malondialdehyde (MDA), myeloperoxidase (MPO), and inflammatory cytokines (TNF-α, IL-6, and IL-1β). Serum analysis indicated that pretreatment with camellia oil did not affect the amount of IgG1 and IgG2a, while camellia oil can increase probiotics (Lactobacillus spp. and Bifidobaterium spp.) and decrease Clostridium peringens in the gut microbiota. The result of next generation sequencing (NGS) further indicated that camellia oil can elevate Firmicutes/Bacteroidetes ratio, α-diversity indexes of gut microbiota, commensal bacteria, and biodiversity of Akkermansia muciniphila and Bifidobacterium adolescentis. In conclusion, camellia oil could increase probiotics/pathogen ratio and alpha-diversity in the acetic acid-induced SD rats, of which oxidative damage and inflammation in the gut may be ameliorated. In addition, Int407 and RGM-1 cell models were established to assess gastrointestinal protection by camellia oil, which may lead to reduction of experimental animals.全文摘要 i 英文摘要 ii 目次 iv 圖次 vi 表次 ix 縮寫表 x 壹、前言 1 貳、文獻整理 3 一、發炎性腸道疾病 (Inflammatory bowel disease) 4 (一) 腸道生理功能 4 (二) 發炎性腸道疾病 5 (三) 發炎性腸道疾病之治療 7 (四) 腸炎動物誘導模式 8 (五) 天然化合物改善發炎性腸道疾病之相關研究 11 二、腸道微生物 (Gut microbiome) 17 (一) 腸道微生物 17 (二) 人體腸道微生物的組成 19 (三) 腸道微生物與發炎性腸道疾病之間的影響 22 (四) 飲食對發炎性腸道疾病腸道微生物之影響 28 三、苦茶油 (Camellia oil) 29 (一) 油茶樹 29 (二) 苦茶油壓榨及保存方式 31 (三) 苦茶油之機能性成分與相關研究 33 四、研究目的 39 五、研究架構 40 參、材料方法 41 肆、結果 56 一、苦茶油經由調節腸道菌相減緩醋酸誘導之研究 56 (一)、體外模擬人體腸道菌相試驗 56 (二)、 苦茶油對Int-407 細胞之保護效應 57 (三)、苦茶油對醋酸誘導 Sprague-Dawley 大鼠腸炎之減緩效應 58 1. 腸炎相關生理生化參數 58 2. 腸道菌相分析 64 3. 次世代腸道菌相分析 67 4. 苦茶油成分分析 71 二、苦茶油對胃腸潰瘍保護效果之細胞快速篩選平台建立 72 (一)、不同榨油條件之苦茶油對 Indomethacin 誘導 Int-407 細胞存活率及活性氧生成之保護功效 72 (二)、不同榨油條件之苦茶油對乙醇誘導 RGM-1 細胞存活率及活性氧生成之保護功效 73 (三)、 不同榨油條件之苦茶油快速篩選之細胞平台積分結果 74 伍、討論 76 一、苦茶油經由調節腸道菌相減緩醋酸誘導腸炎之研究 76 二、苦茶油對胃腸潰瘍保護效果之細胞快速篩選平台建立 86 陸、總結論 88 柒、參考文獻 13

    Research on Improvement of Kitchen Door Quality - A Case Study of K Company

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    瞭解產品的品質(Quality)與改善品質(Quality improvement)是引領企業成功、持續成長及提升競爭力的主要關鍵因素,本研究乃探討臺灣廚具門板產業品質改善之研究。本論文擬以個案企業研究過程中選擇廚具相關經營業者訪談大綱及廚具門板相關業者的訪談,做為本研究的架構。針對個案透過深度訪談法分析歸納出品質改善的重點方向,實施品質管理模式並成立改善團隊,來找出產品變異性問題發生的真因以專案管理方式,提出相對應的改善方案設定品質改善的目標,並使用P-D-C-A管理循環做為品質改善的循環方法來進行之。以計畫、執行、確認、處置步驟的活動循環管理持續改善的程序:並且透過實施不斷的重覆P-D-C-A管理循環持續改善以提升產品的品質與生產的良率。企業因應瞬息萬變的市場主要關鍵因素是顧客對於品質的需求,為了保持競爭優勢要能夠有效率迅速做出相關的品質改善、提升交貨效率以滿足顧客的需求,除了在工廠生產品質改善之內部流程之外,也包括上游流程原物料供應商到下游流程顧客銷售的周邊資源整合,所以對於供應鏈間彼此連結的關係也重新進行檢視之。 分析一家個案公司,研究個案企業已出貨銷售後發生,門板產品瑕疵品質不良的補貨金額資料統計,並提出改善建議進而降低成本、提升產品的品質、快速交貨,以促進個案企業的競爭能力及經營績效。個案公司藉由品質不斷改善讓不良率百分比率成功的下降3.30 % 的研究歷程資料分析,實證觀察瞭解品質與持續改善品質,是引領廚具門板企業成功、成長及提升競爭力的關鍵因素。 研究個案企業K公司自民國98年到106年期間品質是持續不斷改善,發現廚具門板產品不良百分比率,自98年改善前不良率5.83 % 到106年改善後不良率2.53 % ,在研究期間該廚具門板不良百分比率下降3.30 % 的研究歷程資料分析。企業改善後的影響主要有品質嚴選、耐紫外線、持續力佳、清潔維護容易、製程迅速、通過美國環境測試印花表面硬度4H等等的具體成果實證。Two key factors that lead a business to success, growth and completive strength is quality improvement. This study focused on the quality improvement of Taiwan's kitchen door industry. The framework of this study is based on interviews of individual companies in the kitchen industry and kitchen door manufacturers. Through each individual interview, we summarized and analyzed the key ways for quality improvement. We implemented quality management models, and strengthen team work cooperation to find out the causes of product inconsistency. We exercise the P-D-C-A management model to reach quality improvement goal. Enhancement of product quality and production rate, we execute P-D-C-A management model in a continuously four steps: plan, do, check and action. In a rapidly changing market condition, quality improvement is a major element a customer is looking for. In order to maintain competitive advantage, a company should improve quality and lead time. Making quality improvement internally in a company is essential. It is also important to integrate upstream and downstream supplying chain which result in improved customer service. In a case of the company, we statistically analyze defect rate of a kitchen door after sales. For improvement of operating performance of the company, we propose ways to reduce costs, to improve product quality, and to improve product lead time. With the continuous improvement of quality, the percentage defect rate successfully reduced by 3.30 %. Observation and continuous improvement of product quality is the key factor leading to the success, growth, and competitive of kitchen door business. Studying Company K's since 2009 to 2017 year, the company continually improve product quality. The percentage of defect rate in 2009 was 5.83%. By the year of 2017 the percentage defect rate drops to 2.53%. During these years, there is a 3.30% improvement of quality in kitchen door. As we do empirical observation, we discover the improvement of the enterprise are due to quality selection, UV resistance, sustainability, easy maintenance, manufacturing efficiency, and passing the United States environmental printing surface hardness 4H test.摘要 i ABSTRACT ii 目錄 iii 圖次 iv 表次 v 第一章 緒論 1 第一節 研究背景及動機 1 第二節 研究問題與研究目的 2 第三節 研究架構與流程 4 第二章 文獻探討 7 第一節 品質的定義 7 第二節 品質管制與改善 9 第三節 供應鏈管理 13 第四節 臺灣廚具產業概況 14 第五節 臺灣廚具產業的特性 17 第六節 臺灣廚具業服務流程 18 第七節 個案廚具門板簡介 18 第三章 研究方法 22 第一節 深度訪談法 22 第二節 個案研究方法及訪談對象 22 第三節 深度訪談問題設計 24 第四節 個案公司品質不良品統計 26 第四章 個案公司研究 27 第一節 個案公司背景與產品介紹 27 第二節 個案K公司品質改善的問題 31 第三節 個案K公司品質改善之推動 35 第四節 個案改善後成果及影響 43 第五章 結論與建議 45 第一節 研究成果及結論 45 第二節 本研究之限制及建議 47 附錄 48 一、 對廚具相關經營業者訪談大綱 48 二、 對廚具門板生產人員訪談 53 參考文獻 58 參考文獻中文部份: 58 參考文獻英文部份: 5

    The Relevance OF R&D Expenditure on Enterprise Performance : Base on Hsinchu Science Park Semiconductor Industry

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    台灣的半導體產業可以說是傲視全球,其中新竹科學園區更是被稱為'東方矽谷',不論是在上、中、下游產業鏈中各有企業佔據全球供應鏈的一席之地,整體來說更是囊括全球的一半以上的產量。不過,面對中國大陸以政府為主導整合,並利用產、官、學一條龍的扶持方式,搭配削價策略來做為行銷手段,對許多台灣的半導體相關企業造成了巨大的威脅。本研究旨在於利用各企業公開的財務訊息,針對研發成本的支出來對企業經營績效進行分析探討,以供半導體相關企業對於研發成本的控管及效應做評估。 本研究以設置廠區於新竹科學園區內,並於臺灣證卷交易所及臺灣櫃檯買賣中心有公發之上市上櫃企業為研究對象,利用各企業公布之財務報表內相關的研發成本支出對企業經營績效標的項目進行分析,而企業經營績效衡量指標則取資產報酬率、股東權益報酬率、毛利率、營業利益率、純益率等五項標的,並將新竹科學園區區分的七大類別分屬為非製造類的電路設計,測試服務、周邊產業;製造類的光罩製作、晶片製造、封裝製造、晶圓製品,研究不同產業別的差異性,並以固定效果模型進行。而實證結果顯示: 1. 研發成本支出對於營業利益率有顯著相關、對於其他四項則無顯著相關 2. 員工生產力對於股東權益報酬率有顯著相關、對於其他四項則無顯著相關 3. 對於製造業與非製造業區分而言,在股東權益報酬率、毛利率項目中,會因不同的產業結構有顯著相關,對於其他三項則無顯著相關 研究發現,研發成本支出對於營業利益率有顯著的相關,原因可能是研發 成本的支出隸屬長期投資,且因其有延遲效果的,導致無法立即為企業帶來即時的收益,需將時間序列影響加入為重要考量指標。另外在製造/非製造類別來看,製造類別因在受於硬體、量產的限制,利潤表現上與非製造類別相比,略為遜色,因此在毛利率及股東報酬率表現上會略低。Taiwan's semiconductor industry can be said to be disdain for the world. Among them, the Hsinchu Science Park is also known as 'Eastern Silicon Valley.' Whether in the upper, middle, or downstream industrial chains, companies have a place in the global supply chain, and overall it is Including more than half of global output. However, faced with the government-led integration of China's mainland and the use of a one-stop support from production, government, and education, together with a cut-price strategy as a marketing tool, it poses a great threat to many Taiwanese semiconductor-related companies. The purpose of this study is to use the public financial information of each company to analyze the business performance of R&D costs in order to assess the control and effectiveness of R&D costs by semiconductor-related companies. This study set up the plant site in the Hsinchu Science Park, and listed publicly listed listed companies in the Taiwan Securities Exchange and Taiwan Counter Trading Center as research objects, and used the related research and development costs incurred by the companies to publish the financial statements. The business performance indicators are analyzed, and the company's operating performance measurement indexes are the five targets of return on assets, return on stockholders' equity, gross profit margin, operating profit ratio, and net profit ratio, and the seven categories of the Hsinchu Science Park are divided into seven categories. For non-manufactured circuit design, testing services, peripheral industries; manufacturing mask manufacturing, wafer manufacturing, packaging manufacturing, wafer products, research on the differences in different industries, and a fixed effect model. The empirical results show: 1. R&D expenditures have significant correlation with operating profit rate, and no significant correlation with other four items 2. Employee productivity has a significant correlation with shareholders' equity and no significant correlation with other four items. 3. For the distinction between manufacturing and non-manufacturing sectors, there will be significant correlation between the shareholder's equity and gross profit margin projects due to different industrial structures, and no significant correlation with the other three. The study found that R&D expenditures have a significant correlation with operating profit rates, which may be due to R&D.The cost of expenditure belongs to long-term investment, and because of its delay effect, it cannot immediately bring instant benefits to the company. The time series influence needs to be added as an important consideration. In addition, in the manufacturing/non-manufacturing category, the manufacturing category is slightly inferior to the non-manufactured category because of the restrictions imposed by hardware and mass production. As a result, the performance of the manufacturing category will be slightly lower in terms of gross profit margin and return on shareholder performance.摘 要 i ABSTRACT ii 目錄 iv 表目錄 v 圖目錄 vi 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 3 第三節 研究流程 4 第四節 研究架構 5 第二章 新竹科學園區半導體產業發展概況及文獻探討 6 第一節 新竹科學園區半導體產業發展概況 6 第二節 研究開發成本 7 第三節 企業經營績效 10 第四節 綜合討論 12 第三章 研究方法 13 第一節 研究資料來源與樣本取樣 13 第二節 變數說明與定義 15 第三節 模型設計 17 第四節 研究假說 19 第四章 實證結果與分析 20 第五章 結論與建議 23 第一節 結論 23 第二節 建議 24 參考文獻 2

    A study of the partnership development between manufacturer and specified-material suppliers

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    光學產業為近年來發展迅速且受到大眾重視的製造業。在光學產業中,台灣的生產製造與研發能力,尤在國際間享有一定的影響力。而光學產業與其他製造業最大差異在於,生產時所使用的設備及原材料都有其特殊性及固定性;由於此產業特性,光學產業中的上游廠商面對製造商客戶的特殊需求時,必須在特殊物料及一般物料供應商間做好協調及溝通管理。 鑒於目前大多數的企業在採購單位內部的管理及流程多著重在於價格拚比,本研究主要以光學產業鏈中製造商與供應商為調查對象,旨在探討製造商與特殊物料供應商之間夥伴關係發展之內涵影響,從採購策略、關係績效與夥伴關係的觀點,藉由探討製造商與關鍵物料供應商在採購交易績效與採購關係發展中所扮演的角色與所產生的影響,進而強化製造商與供應商間之夥伴關係及緊密性,提升製造商本身在產業鏈中的地位。 本研究經過分析結果後得到,(1)製造商與供應商之採購績效會影響關係績效的發展。(2)製造商與供應商之關係績效會影響到二者的夥伴關係。(3)製造商與供應商的夥伴關係會影響採購績效。本研究依實證結果提出管理及實務上之建議,使光學產業供應鏈上的採購在供應商管理與關係經營上能有所創新,提升企業之競爭力。The optical industry is a manufacturing industry that has developed rapidly in recent years and has received great attention from the public. In the optical industry, Taiwan's manufacturing and R&D capabilities have a certain influence in the international arena. The biggest difference between the optical industry and other manufacturing industries is that the equipment and raw materials used in production have their particularity and fixedness. Due to the characteristics of this industry, upstream manufacturers in the optical industry must face the special needs of manufacturers and customers. In view of the fact that most of the current management and processes within the procurement unit focus on the price ratio, this study mainly refers to manufacturers and suppliers in the optical industry chain, aiming to explore between manufacturers and special material suppliers. The implications of partnership development, from the perspective of procurement strategy, relationship performance and partnership, strengthen the role and impact of manufacturers and key material suppliers in the development of procurement transaction performance and procurement relationships. After the analysis of the results, (1) the procurement performance of manufacturers and suppliers will affect the development of relationship performance. (2) The relationship between the manufacturer and the supplier's performance will affect the partnership between the two. (3) The partnership between the manufacturer and the supplier will affect the procurement performance. Based on the empirical results, this study proposes management and practical recommendations, which enables the procurement of optical industry supply chain to be innovative in supplier management and relationship management, and enhance the competitiveness of enterprises.目 錄 第一章 緒論 1 1.1 研究背景 1 1.1.1 製造商與物料供應商間的採購關係及維持 1 1.1.2 特殊物料供應商與製造商間的採購關係及維持 1 1.2 研究動機與目的 2 1.3 研究問題 3 1.4 研究架構 4 1.5研究流程 4 第二章 文獻探討 6 2.1光學產業 6 2.1.1 特殊物料供應商 6 2.2採購策略 7 2.3 採購交易績效 8 2.4 關係績效 11 2.5 夥伴關係 13 第三章 研究方法與設計 17 3.1 研究方法選擇 17 3.1.1個案訪談法 17 3.2 研究資料來源 19 3.3 訪談資料分析 19 3.4 研究對象的挑選 19 3.5 研究設計的品質 20 第四章 訪談內容與分析 21 4.1 訪談紀事 21 4.1.1訪談對象 21 4.1.2訪談內容 22 4.2製造商在評定其與「一般物料供應商」以及「特殊物料供應商」的交易績效時,各項交易績效指標的優先與重要性,有何差異? 22 4.2.1 品質為第一優先考量 22 4.2.2交期為第二優先考量:違反品質為第一考量的例外前題 23 4.2.3供應商的財務狀況為第三優先考量 23 4.2.4 迅速解決問題的能力、意願與速度 23 4.2.5 製造商採購人員對個人於公司內外聲譽的考量 24 4.3製造商採購特殊物料時,各項交易績效對於發展與供應商夥伴關係的影響情形有何差異? 24 4.3.1夥伴關係影響採購交易績效 24 4.3.2交易績效影響夥伴關係 25 4.4製造商與特殊物料供應商間的關係績效與交易績效相互影響情形 25 4.4.1關係績效影響交易績效 25 4.5製造商與特殊物料供應商間的關係績效與夥伴關係之間的相互影響情形 26 4.5.1夥伴關係影響關係績效,關係績效發展夥伴關係 26 4.5.2關係績效發展夥伴關係 27 第五章 結論與建議 28 5.1 結論 28 5.2 研究限制 29 5.3 後續研究方向建議 29 參考文獻 31 附錄一、訪談稿 3

    Study on the amino acids availability of feather meal processing by heat treatment and microbial fermentation in broiler

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    羽毛中因含有高量的蛋白質,可作為動物飼糧之蛋白質來源。然而,其蛋白質主要以結構穩固的角蛋白組成,單胃動物之消化酵素無法有效將其分解。又因胺基酸組成不平衡,缺乏Lysine、Methionine和Histidine等必需胺基酸,在實際應用上受到限制。傳統上,利用高溫高壓水解、酸鹼水解或酵素水解法等加工處理方法以提高羽毛蛋白的可利用性。在商業加工上,為確保羽毛粉的製成率並縮短製程,而提高處理蒸氣壓或是增加酸鹼試劑之濃度與作用溫度等條件,使得部分胺基酸被破壞,因而限制羽毛粉在動物飼糧中的利用。本研究旨在利用熱處理配合微生物固態發酵,以改善羽毛粉之蛋白質品質,提升於動物飼糧的利用性。試驗一以實驗室篩選出具有分泌角蛋白酶能力之菌株: Bacillus subtilis F3及Bacillus amyloliquefaciens R3作為發酵使用菌株,並探討角蛋白酶生產之最適培養時間。菌株以含羽毛為基質之培養液培養一天後,羽毛重量損失率已達70.8%,酵素活性 (角蛋白酶: 122.9 KU/mL;蛋白酶: 17.3 U/mL)及活菌數 (108 cfu/mL)皆達到最高值。因此,乃以此生長與酵素活性最佳的狀態,作為羽毛固態發酵之接種液。試驗二為探討羽毛加工之條件。第一部分為熱處理條件測試,分別將羽毛以160˚C加熱1.5及3小時,再以微生物發酵處理後測定體外蛋白質消化率。顯示,160˚C加熱1.5及3小時之處理皆能有效改善發酵後羽毛之消化率 (p0.05),基於成本考量,選用前者作為後續發酵試驗之料。第二部分進行熱處理後羽毛於固態發酵條件之測試,探討不同含水量 (50、60、70%) (v/w)、接種菌量 (1、5、10%) (v/w) (108 cfu/mL)及發酵時間等條件,以TCA可溶性蛋白、硫氫基含量及體外蛋白質消化率作為最適發酵條件評定指標。結果顯示,熱處理後羽毛以含水量70%、接種1%菌液 (108 cfu/mL)條件下發酵,TCA可溶性蛋白及硫氫基含量皆較其他測試條件高,並在發酵第四天時,將體外蛋白質消化率提升至38.9%。試驗三乃以白肉雞進行羽毛粉表面胺基酸可利用率之測定。結果顯示,本試驗之羽毛處理方法平均可將胺基酸可利用率提升25.9%。綜合以上結果,將生羽毛經160˚C加熱1.5小時之熱處理後,以F3及R3菌株於70% (v/w)含水量、1% (v/w) (108 cfu/mL)接種量發酵,可有效改善羽毛粉於肉雞之胺基酸可利用率。Poultry feather contains high amounts of protein that makes it represent potential alternative ingredients for animal feedstuffs. However, raw feathers are insoluble and very poorly digested by nonruminant animals due to the high proportion of keratin and the strong disulfide bonding. The imbalanced amino acids composition of feather (lack of Lys, Met and His) make feather meal be only part of complementary feed composition. The conventional industrial feather protein processing method is thermal pressure hydrolysis, chemical and enzymatic treatments. These converted method involving treatments under high temperature, pressure and chemical conditions make certain sensitive amino acids such as methionine, lysine and tryptophan loss. Considering the cost of steam treatment processing and its disadvantageous effects on quality of feather meal, processes by microbial fermentation is being developed as an alternative method. The aim of this study was to combine appropriate heated condition with microbial solid-state fermentation for improving the protein quality of feather meal. Experiment 1 was to induce microbial to produce keratinase in feather medium. The stains of Bacillus subtilis F3 and Bacillus amyloliquefaciens R3 with best production capacity of keratinase were been use in following test. The results showed that the strains cultivate in feather medium had reduced 70.8% of weight of feather, and produced keratinase: 122.9 KU/mL and protease: 17.3 U/mL after one day. Experiment 2 was to investigate the proper condition of processing of feather. In the test of heat treatment condition, the results showed that the in vitro protein digestibility of the feather meal treated with 160˚C, 90 (37.3%) or 180 minutes (40.8%) were significantly higher than untreated feather (24.0%). There was not obvious different with treating for 90 and 180 minutes. Therefore, 160˚C, 90 minutes was being use in following solid-state fermentation. The optimal moisture content (50, 60, 70%) and inoculum size (1, 5, 10%) (v/w) (108 cfu/mL)of solid-state fermentation were tested. The results showed the optimal moisture content and inoculum size for feather solid-state fermentation were 70% and 1%, respectively. The concentration of TCA soluble protein and free sulfhydryl groups, meaning the grade of feather protein degradation, were higher than the other moisture content and inoculation size. In vitro protein digestibility of fermented feather meal were 38.9% after fermenting for 4 days. In the last, apparent amino acid availability were determined in broiler. The results showed the processing approach used in this study could increase 25.9% of the apparent amino acid availability. In summary, raw feather processing by 160˚C, 90 minutes and fermenting by stains F3 and R3 in 1% (v/w) (108 cfu/mL) of inoculum size with 70% of the moisture content could improve the amino acid availability in broiler.目次 壹、 前言 1 貳、 文獻探討 2 一、 屠宰廢棄物 2 二、 羽毛與角蛋白 2 三、 羽毛加工處理方法 5 四、 角蛋白分解微生物與角蛋白酶 10 五、 羽毛粉於家禽飼糧的應用 14 參、 材料與方法 15 試驗一 菌株培養與酵素誘導 15 試驗二 羽毛熱處理與微生物發酵條件探討 20 試驗三 羽毛粉表面胺基酸利用率測定 27 肆、 結果與討論 30 試驗一 菌株培養與角蛋白酶誘導 30 一、 菌株選用 30 二、 最適液態培養時間 30 試驗二 羽毛熱處理與微生物發酵條件探討 35 一、 熱處理條件探討 35 二、 微生物固態發酵條件探討 36 試驗三 羽毛粉表面胺基酸利用率測定 44 伍、 結論 50 陸、 參考文獻 5

    A Study on Muslim Tourism Environment in New South Policy

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    我政府於2016年9月5日「新南向政策推動計畫」中,明確指出新南向政策工作主軸第三項「資源共享」─觀光「放寬東協及南亞國家來臺觀光簽證;多元宣傳觀光,提高導遊質量,建立穆斯林旅遊之友善環境」,爰政府將觀光項目視為新南向政策工作內涵主軸,並明確臚列須建立穆斯林旅遊之友善環境,俾能吸引穆斯林來臺觀光,惟伊斯蘭教非臺灣主流宗教,故建立完善之友善穆斯林環境,對臺灣係一主要挑戰,而本研究即係以新南向政策建構臺灣穆斯林旅遊環境為研究主體,透過南向政策及穆斯林相關文獻探討後,接著蒐集彙整建構出跨界合作理論,並進行與臺灣伊斯蘭教相關協會、旅遊業者、及官員及學者進行訪談。 研究結果顯示,目前臺灣建構整體穆斯林友善環境仍有加強空間、可透由跨域合作強化雙邊往來、調研穆斯林實需藉以進行合作,及政府應強化該政策實施力度等建議;另本研究進行文獻探討等相關研究程序時,面臨臺灣非係以伊斯蘭教為主要宗教之國家,致使不管在期刊、學術論文及書籍等相關資料蒐整不易,致研究者針對該論文研究僅能以深度訪談等方式,描廓以新南向政策下臺灣建置清真旅遊環境所面臨之問題,而本研究亦蒐整穆斯林面對清真相關規範而不能食用豬肉等可蘭經條文藉與建構穆斯林環境議題進行結合,俾能了解穆斯林食衣住行相關規範緣由,及讓後續研究者更清晰了解該議題。In the 'New Southbound Policy Promotion Program' launched by the Taiwanese government on September 5, 2016, it is clearly stated that the third main task of the new southbound policy, 'share resources' – tourism, is to 'ease visa requirements for ASEAN and South Asian tourists coming to Taiwan. Promote Taiwan tourism through multiple channels, raise the quality and quantity of tour guides, and create a Muslim-friendly travel environment.' Hence, the government sees tourism projects as the content of the main tasks of the New Southbound Policy, and clearly states the need to create a Muslim-friendly travel environment so as to attract Muslims to travel in Taiwan. However, as Islam is not a mainstream religion in Taiwan, it is a challenge for Taiwan in creating a perfect Muslim-friendly environment. This study therefore took as its research subject the creation of a Muslim-friendly travel environment in Taiwan with the New Southbound Policy. After an investigation of the southbound policy and related literature, information was collected and collated and a theory of cross-boundary cooperation was constructed. Interviews were also conducted with related Islamic associations in Taiwan, travel agencies, and officials and scholars. The research results show that at present, there is still room for improvement in creating a Muslim-friendly environment in Taiwan. Recommendations for improvement include strengthening bilateral links through cross-boundary cooperation, research into the actual needs of Muslims for engaging in cooperation, and strengthening the efforts of implementation by the government of this policy. Further, in carrying out the related research procedure of literature review, this study encountered the problem that Taiwan is not a country with Islam as one of its main religions, thus rendering the collection of information, be it journals, academic thesis and books. This in turn forced the researcher to resort only to in-depth interviews as the method for the research of this paper in depicting the problems facing the efforts to create a halal-compliant travel environment in Taiwan under the New Southbound Policy. At the same time, this study also collected and collated prescriptions in the Koran regarding such halal norms as abstaining from pork that are binding on Muslims; and through combining them with the issue of creating a Muslim-friendly environment, this study hopes to understand the origins of the Muslim norms relating to food, clothing, housing and transportation, and to enable subsequent researchers to understand this issue more clearly.目 次 摘 要 i Abstract ii 目 次 iii 表 目 次 ⅳ 圖 目 次 ⅴ 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的與問題 2 第三節 研究流程與研究方法 4 第四節 研究範圍及限制 7 第二章 文獻回顧與理論探討 9 第一節 新南向政策演進與政策內涵 9 第二節 清真旅遊介紹 14 第三節 跨域合作理論 41 第三章 研究設計 51 第一節 研究架構 51 第二節 深度訪談實施 53 第三節 訪談結構 54 第四節 研究倫理 56 第四章 深度訪談分析 57 第一節 市場滲透率 57 第二節 市場開發 69 第三節 產品開發 82 第四節 創造多樣化 87 第五章 結論 97 第一節 研究發現 97 第二節 研究建議 104 參 考 書 目 107 附錄 117 訪談逐字稿 117 個別訪談知情同意書 17

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