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The Impact of New Coronavirus on The Catering Industry and The Countermeasures—Take a Restaurant in Dali District,Taichung City as an Example.
No full text[[abstract]]自古以來民以食為天，食對於人來說真的是極為重要也是活下去的重要元素之一，就當台灣餐飲業正在蓬勃發展的時候，於2019年底一株新型冠狀病毒的襲擊，造成臺灣以及全世界經濟的大崩盤，臺灣的各個產業更是受到前所未有的衝擊與影響，尤其是餐飲業更是首當其衝，因臺灣有2003年SARS的經驗下，防疫措施可以說是超前佈署、提早應對；而民眾不敢出門消費聚餐，深怕會有群聚感染的風險，導致許多大中小型的餐廳紛紛休起無薪假，有些更是直接歇業無法繼續經營。 個案是在台中市大里區的一間海鮮餐廳，最主打的產品就是由澎湖空運來台的活海鮮；個案也在這波疫情中也深受其害。本研究目的在於透過質性研究以SWOT與行銷4P這兩種研究方法來探討個案，希望個案可以透過上述的兩種研究方法找出其因應對策與預防措施，以保餐廳往後長遠永續經營。而餐飲業者於這個疫情的非常期間內，國家相關的機關單位是如何面對以及協助餐飲業者紓困渡過這個前所未有的難關？乃是本論文欲研究討論的重點所在。[[abstract]]Since ancient times, eating has been a very important and important factor for people to live on, and at a time when Taiwan's food and beverage industry was booming, a new coronavirus attack at the end of 2019 caused an economic meltdown in Taiwan and around the world. The case was in a seafood restaurant in Taichung's Tali district, and the main product was live seafood from Penghu, which was also heavily damaged by the epidemic. The purpose of this study is to explore the case through the study of quality through SWOT and the study of marketing 4P. We hope that the case can be identified by the two research methods mentioned above so as to ensure that the restaurant will continue to operate for a long time.and how did the government-related government agencies deal with and help the restaurant industry to overcome this unprecedented crisis during this extraordinary period of epidemic? It is the focus of this paper's research
Real Estate Investment and Risk Management in Cambodia
No full text[[abstract]]柬埔寨為東協十國成員之一，2009年柬埔寨引入了分契式產權，允許外國公民完全合法擁有柬埔寨共有建築物中的私人單位，以刺激外國人對當地房地產市場的投資。研究發現，柬埔寨人工便宜人民又吃苦耐勞，因此造就外資大舉進入柬埔寨投入建築業、銀行業以及設立廠房，柬埔寨經濟日漸增長穩定，加上國際一帶一路帶動下因此外來投資逐年增加，延伸擴展都市發展區域，這樣的帶動下當然人民的收入漸漸增加，白領階級漸漸增加成為推動房地產成長的動力。然而柬埔寨目前尚屬於落後中國家，法律結構尚未完善，行政效率不佳，基礎建設不足，教育、醫療尚不完全普及，是讓投資人前往柬埔寨尚且需要多注意關切的風險因素。回顧台灣房地產產業發展至今，面對政府政策抑制、國內整體經濟環境不佳及市場房價高升土地成本增加交易量日漸萎縮的趨勢，使手邊有充裕資金的投資人開始積極尋找海外投資標的，所以開始有很多不動產高手從國內市場轉向國外市場，當然業務個人專業素質不一有些很優秀的業務秉持著專業，會先了解要銷售的建商與建案的進度，但是也有很多業務為了賺取高傭金只要業主獎金給的高就盲目地介紹，造就許多投資人在尚不清楚不了解柬埔寨的相關投資條件下就買了房子，因此早期有很多人對柬埔寨的房市不動產印象都非常的不好，海外投資真的要仔細評估慎選專業的業務與服務團隊，投資者也必須熟悉項目物件的環境與市場。本研究就影響柬埔寨房地產發展之因素進行資料蒐集及分析，藉由柬埔寨政治情勢、經濟發展、房地產相關法令、市場發展現況進行文件法規分析及整理，分析柬埔寨房地產投資之優勢、劣勢、機會與威脅，提供投資者作為投資柬埔寨市場評估參考。[[abstract]]Cambodia is one of the ten members of the ASEAN. In 2009, Cambodia introduced strata property rights, allowing foreign citizens to fully own private units in Cambodian shared buildings to stimulate foreign investment in the local real estate market. The study found that Cambodia’s cheap labor and hard work have resulted in a large number of foreign investment entering and setting up factories, economic growth has been stable and foreign investment has increased year by year. In the extended urban development area, the income of the people has gradually increased, and the white-collar class has gradually increased as the driving force for real estate growth. However, Cambodia is currently a backward developing country. The legal structure is not yet perfect, the administrative efficiency is not good, the infrastructure is insufficient, and the education is not fully universal. These are risk factors that make real estate investors in Cambodia need to pay more attention in the future.In the face of government policy restraint in Taiwan's real estate, the overall domestic economic environment is not good, and the market transaction volume is shrinking day by day, investors are actively looking for targets for overseas investment.This research conducts data collection and analysis on the factors affecting the development of real estate in Cambodia, and analyzes and organizes documents and regulations based on the political situation, economic development, real estate-related laws and regulations, and current market development in Cambodia to analyze the advantages, disadvantages, opportunities and threats of Cambodian real estate investment , Provide investors as a reference for investment in the Cambodian market
Distributed Processing of Skyline Queries and the Applications for Upgrading Products to Maximize Profits
No full text[[abstract]]A skyline query determines the data points in a dataset that are not dominated by others. It is widely used for many applications which require multi-criteria decision-making. However, skyline query processing is considerably time-consuming for a high-dimensional large-scale dataset. This study consists of two main tasks. The first is to design an efficient parallel computing technique to address the computational problem of skyline queries for large high-dimensional datasets. It is based on MapReduce frameworks to process large datasets. The second study focuses on the recommendation of upgrading products based on the skyline data points.A large number of efficient MapReduce skyline algorithms have been proposed in the literature. However, there are still opportunities for further parallelism. Our method to divide a large dataset is called by LShape partitioning strategy and we propose an effective filtering algorithm named propagation filtering. We verify that our algorithms outperformed the state-of-the-art approaches by extensive experiments, especially for high-dimensional large-scale datasets.The manufacturer often needs to make a proper decision to gain maximal profits from the product upgrading. The goal of upgrading products is to maximize the profit by increasing the total number of expected customers with a certain upgrading cost. Our algorithms in this study are based on the dominating relationships among products. It has been proved that finding the dominating relationship of products with three or more features is NP-hard. We first propose an optimal algorithm for upgrading a single product and then modify it to be an efficient heuristic algorithm with a percentage error approaching 20%. We also extend this heuristic algorithm for simultaneously upgrading multiple products.[[abstract]]A skyline query determines the data points in a dataset that are not dominated by others. It is widely used for many applications which require multi-criteria decision-making. However, skyline query processing is considerably time-consuming for a high-dimensional large-scale dataset. This study consists of two main tasks. The first is to design an efficient parallel computing technique to address the computational problem of skyline queries for large high-dimensional datasets. It is based on MapReduce frameworks to process large datasets. The second study focuses on the recommendation of upgrading products based on the skyline data points.A large number of efficient MapReduce skyline algorithms have been proposed in the literature. However, there are still opportunities for further parallelism. Our method to divide a large dataset is called by LShape partitioning strategy and we propose an effective filtering algorithm named propagation filtering. We verify that our algorithms outperformed the state-of-the-art approaches by extensive experiments, especially for high-dimensional large-scale datasets.The manufacturer often needs to make a proper decision to gain maximal profits from the product upgrading. The goal of upgrading products is to maximize the profit by increasing the total number of expected customers with a certain upgrading cost. Our algorithms in this study are based on the dominating relationships among products. It has been proved that finding the dominating relationship of products with three or more features is NP-hard. We first propose an optimal algorithm for upgrading a single product and then modify it to be an efficient heuristic algorithm with a percentage error approaching 20%. We also extend this heuristic algorithm for simultaneously upgrading multiple products
Research and Analysis on the Century Business in Cultural Value-Added of Da Dao Cheng
No full text[[abstract]]摘要百年大稻埕，是一個充滿歷史、人文、商道文化及人才匯聚的地方，臺灣歷史上，大稻埕從清末接替艋舺，現今的萬華，成為北臺灣最繁華的地方，百年演化時至今日，商業活動頻繁經濟持續發展，同時也成為人文薈萃之地。本研究經由文獻探討及田野調查，發現大稻埕，在政經環境演化過程中，時至今日，依然是南北貨、中草藥及布疋的重要集散地，每逢春節?年貨大街?的活動還是熱鬧非凡。近年來大稻埕傳統商家後代子孫及創意生活產業群體，帶進新的商業模式及新的經營觀念，並且引入新業態的博物館、劇場，書店、手作，茶館、咖啡館等文創商店藝文空間，吸引年輕世代與觀光客願意前來大稻埕逛街走動，看劇、觀展、喝茶、吃飯、喝咖啡等。 經過這幾年的演化與轉變，如今的大稻埕是一個新創與舊有傳統商業文化融合的最佳典範，這演變的過程中，大稻埕歷史街區所保留下來的有形與無形的文化資產，與深入人心的商道文化，本研究認為這中間，產生並內化的?文化加值?，對於大稻埕新創產業到底產生了多少的化學變化與加值作用，對於大稻埕新創產業所帶來的影響，是值得深入探討與研究的。 本研究以百年商家大稻埕之文化加值研究與分析為主題，其目的在於探討大稻埕百年商家有形與無形文化資產，深入挖掘百年商業文化精神，如何活化創造成為?文化加值?的重要因素，藉此探究文化加值的各種型態與關鍵成功因素。本研究透過紮根理論，以文獻探討、文獻分析法、深度訪談、訪談法，來探討與分析案例的狀況。最終研究結果，對於大稻埕的產業轉型、新創產業與創意生活產業群體，彙整出一定程度的問題點與機會點、影響與幫助，並提供產業界與後續研究者一個可供運用與思考的新方向。[[abstract]]Abstract Long history Da Dao Cheng is a place with full of history, culture, business, as well as talents. In Taipei history, it has replaced of Monga, Da Dao Cheng has been the most prosperous area in northern Taiwan since late Ching Dynasty. After long time development of Da Dao Cheng, nowadays, with actively businesses involved the place has been progressed economically and culturally. Based on the long history political economy of the environment, through literature review and field examination, this research found out that Da Dao Cheng has been through several significant changes; until now goods have been selling to the north and south , and famous for the Chinese herbal medicine, as well as piece goods. And, the “new year commodity street ”is always attracted a lot of people who want to buy things for celebrating Chinese new year. In recent years, the young generation of the traditional Da Dao Cheng business industries have brought some innovative methods and perspective on running their business. Since then there have been various style of book store, tea shop, coffee shop, crafting art store, and creative art exhibition for people to enjoy particularly for the young generation and the tourists around the world who are willing to shop, to have a meal, tea, or coffee, and enjoy a show or exhibition. After years development, Da Dao Cheng now is the best example that has mixed element of innovative and traditional business culture .During the process of development, the visible and invisible cultural assets that have been maintained in Da Dao Cheng historical street, as well as the impressive business ethics culture by all of which ,how do they impact on Da Dao Cheng innovative industry? and how much the cultural value-added into it? This research suggests that the aspect of “cultural value-added” make impact on Da Dao Cheng innovative industry which is a critical point worth to further explore. Research and Analysis on the Century in Business Cultural value-added of Da Dao Cheng is this research topic. The purpose of this research is to examine the visible and invisible cultural assets of century in business Da Dao Cheng and to explore how its business cultural spirit enliven the place and become a significant factor for “ cultural value-added“ ; by which further to examine the variety of cultural value-added as well as the key factors for success in business. By means of the grounded theory, literature review analysis, and interview method, this research will then propose several certain issues and opportunities, as well as the aspect of business influence and help for the Da Dao Cheng development, innovative industry and creative living industries. All of which would be a valuable reference for business industries as well as related researcher
A Study on Game-Based AR Learning of Middle-Grade Science and Technology Curriculum in Primary School
No full text[[abstract]] 由於新冠肺炎疫情關係，許多課程被迫改成線上或遠端教學，反觀需要實際操作的課程，遠端卻無法發揮很好的作用，因此透過AR學習脫穎而出，除了不論在任何場所，只要有智慧型行動裝置，便能隨時隨地學習外，傳統教材已無法滿足小學生的好奇心，遊戲式學習成為小學生提升好奇心及學習動機的方法之一，本研究搭配遊戲式學習建立自然與生活科技領域實驗之模擬AR APP。 本研究使用遊戲式學習(Game-Based Learning)AR與影片播放分別進行實驗，其目的為1) 分析AR組與影片組學習成效是否有差異。2) 分析學生在不同教材學習上之ARCS學習動機 3) ARCS學習動機與學習成效之間是否具有影響。 學習主題以康軒五年級自然與生活科技課本第二單元：燃燒和生鏽，採蠟燭實驗來作為範本，使用Autodesk Maya2018和Unity2019.3.13f1進行創作，並在兩所小學進行實驗，本研究希望能達到在替代實驗操作的同時，能避開實驗操作所產生的危險性。藉由學習單與ARCS學習動機問卷進行統計分析，研究結果發現1)AR組別在實驗步驟題具有顯著成長，證明AR的確能實現模擬實驗步驟，並且提高學童對實驗之熟悉度，增加學習成效。2) 在學習動機與滿意度方面，AR組帶來的操作性與實作性給學童的回饋大於影片組，即能建立拿到好成績的自信，提升學習動機。3) 雖成績與學習動機分布並無正相關，但在學習單五大類題型中關於實驗內容題答對率的表現上，發現學習動機與答對率呈現正相關。最後，本研究對AR在國小自然生活科技領域的研究與開發設計上具參考依據。[[abstract]]Due to the COVID-19 epidemic, many courses have been forced to be taught online or remotely. However, remote teaching cannot play a very good role for those courses which require practical operations. Therefore, AR learning stands out. In addition to allowing learning anytime and anywhere, as long as there is an intelligent mobile device, game-based learning has become one of the methods for primary school students to improve their curiosity and learning motivation, while traditional textbooks have been unable to meet their curiosity. In this study, a simulated AR App for experiments in the field of natural and life technology was established in combination with game-based learning. In this study, game-based learning AR and video playback were used to conduct experiments. The purposes were as follows: 1) to analyze whether there is a difference between the AR group and video group in learning effectiveness; 2) to analyze students' ARCS learning motivation in learning from different teaching materials; 3) to analyze whether there is an impact between ARCS learning motivation and learning effectiveness. The learning theme was based on Unit 2 of Kang Hsuan's fifth grade textbook on Natural and Life Technology: Burning and Rusting, with the candle experiment as a template, using Autodesk Maya2018 and Unity2019.3.13f1 for creation. The experiments were carried out in two primary schools. This study aimed to avoid the risk caused by the experimental operation while replacing the experimental operation. Through the statistical analysis of the learning list and ARCS learning motivation questionnaire, the results showed that 1) the AR group had a significant increase in the questions about experiment steps, indicating that AR can indeed realize the simulation experiment steps, improve the students' familiarity with the experiment, and increase their learning effectiveness; 2) in terms of learning motivation and satisfaction, the AR group brought more operational and practical feedback to the students than the video group, indicating that the students can build up their confidence in getting good grades and improve their learning motivation; 3) although there was no positive correlation between performance and learning motivation distribution, it was found that learning motivation was positively correlated with the correct answer rate of the experimental questions among the five types of questions in the learning list. Finally, this study provides a reference for the research, development and design of AR in the field of natural and life technology in primary schools
Take the mobile game 「Genshin Impact」 as an example - Discuss the development trend of mobile games.
No full text[[abstract]]手機遊戲作為目前中國網路遊戲最大的細分市場，其未來的市場發展潛力仍值得不斷的發掘與探索。本研究將通過如今現象級手機遊戲「原神」之商業成功個案，探究未來手機遊戲的重要發展趨勢，以提供更多手機遊戲開發的發展性建議。本研究將運用歷史文獻分析法，整理出電子遊戲從起源發展到現今，對手機遊戲發展所產生的影響，與值得參考的歷史經驗以及教訓，並通過文本分析法與接受美學以手機遊戲「原神」為研究對象，深度剖析手機遊戲「原神」在當前深度開發用戶碎片化時間的遊戲市場下的成功因素，以及「原神」遊戲本身二次元文化氛圍下的開放世界中所蘊藏的核心競爭力，總結出未來手機遊戲的發展趨勢，給予未來遊戲開發商建議作為參考。由於目前手機遊戲市場上缺乏「原神」的同類遊戲競品，因此本研究通過歷史文獻分析法、文本分析法與接受美學的分析認為，手機遊戲「原神」的優勢在於獨特的遊戲美術風格、深刻的文化底蘊以及支持跨平臺的開放世界遊戲機製，同時，也建議「原神」與未來的同類型遊戲產品持續深化遊戲的核心玩法，為未來遊戲行業的發展帶來更加豐富的創新理念。關鍵字：開放世界、二次元文化、跨平臺、原神、碎片化時間、接受美學。[[abstract]]Mobile games are currently the largest market segment of online games in China, and its future market development potential is still worthy of continuous exploration. This research will explore the important development trends of future mobile games through the commercial success cases of the current phenomenon-level mobile game "Genshin Impact", to provide more developmental suggestions for mobile game development. This research will use the historical document analysis method to sort out the impact of the development of video games from the origin to the present on the development of mobile games and historical experiences and lessons worthy of reference, and use the text analysis method and reception aesthetics to use the mobile game "Genshin Impact" as the research object, we deeply analyze the success factors of the mobile game "Genshin Impact" in the current game market with in-depth development of fragmented time, as well as the core competitiveness of the "Genshin Impact" game itself in the open-world under the two-dimensional cultural atmosphere, and summarize the future mobile games. The development trend of future mobile games will give future game developers suggestions as a reference. As the current mobile game market lacks competing products of the same kind of "Genshin Impact", this study uses historical document analysis, text analysis, and reception aesthetics to conclude that the advantage of the mobile game "Genshin Impact" lies in its unique game art style, Profound cultural heritage, and support for cross-platform open-world game mechanics. At the same time, it is also recommended that "Genshin Impact" and future products of the same type continue to deepen the core gameplay of the game and bring richer innovative ideas to the future development of the game industry.Keywords: Open world, Two-dimensional culture, Cross-platform, Genshin Impact, Fragmentation time, Reception aesthetics
Medical Image Enhancement via Post-processing Skill for Deep Learning
No full text[[abstract]]醫療影像辨識利用深度學習 (Deep Learning)，已運用於輔助臨床診斷和醫療研究。近年人工智慧 (Artificial Intelligence) 和深度學習領域的發展，在硬體發展或軟體技術都有重大突破。但是醫療影像資料蒐集不易，影像資料不足的問題影響了深度學習的訓練，容易造成資料分佈不均 (Data Imbalance) 或無法進行深度學習訓練。利用影像後處理的優點，增加資料集的影像數量和影像特徵，以減少學習過程中出現的誤差和資料不平衡誤差的問題。本研究假設，透過影像後處理的方式，讓小規模的醫療影像資料集 (Dataset)，進行深度學習的訓練，才有機會得到良好的分類與預測的結果。研究的目的在於實踐少量資料在深度學習中訓練的可行性，使用影像後處理的方法，進行醫療影像深度學習的模型訓練，提高訓練的精準度 (Precision) 和準確度 (Accuracy)。醫療影像蒐集範圍由簡單生物訊號到昂貴的檢測儀器，結合肩痛、疲勞與下背痛等骨骼肌常見的問題。因此本研究的三種醫療影像範圍如下：1.加速度訊號 (Acceleration Signal)、2.超音波影像 (Ultrasound Image)、3.磁振造影 (Magnetic Resonance Imaging, MRI)。這些影像透過需要經過格式轉換，進行分類辨識和找尋病癥。經過影像後處理的透過翻轉、旋轉、尺寸縮放、高斯雜訊、改變明暗對比等，分別在加速度訊號轉換的頻譜圖、肱二頭肌的超音波影像，以及腰椎MRI進行影像後處理。經過深度學習，產生的結果：輪椅加速度之X軸左右移動特徵比Y軸前後移動明顯，準確率達83.3 %。肱二頭肌超音波影像35 Hz與50 Hz的特徵更為明顯，AUC值10分鐘35 Hz為0.834與 50 Hz達到0.814。腰椎MRI在「550-aug」組，預測椎間盤突出的準確率有92.35 %，由此證得影像後處理對於小型資料集的深度學習是非常重要。證實其可行性與本研究的假設是一致的，進行影像後處理可幫助醫療影像進行深度學習。[[abstract]]Medical image recognition of deep learning has been utilized in biomedical research and assistant clinical diagnosis. In recent years, deep learning developments of artificial intelligence have made major progress in hardware technology development and software programming development. The problem of insufficient medical image dataset due to uneven data distribution and data imbalance will affect the deep learning network training and may lead inability to conduct deep learning. The hypothesis of this research is to allow the small-scale medical image datasets to be trained in deep learning through the medical image post-processing to obtain effective image classification and prediction results. The purpose of the research is to practice the feasibility of training a small-scale dataset for deep learning and use image post-processing methods to assistance train deep learning models to improve image recognition precision and accuracy. The scope of medical image collection ranges from simple biological signals to complex nuclear magnetic resonance imaging. It could be combined the common soreness problems of modern people with these medical examinations such as wearable sensors with three-axis accelerometers, ultrasonography machine in clinics, and huge and complex equipment as magnetic resonance imaging in the medical centers. Therefore, this study focuses on the three medical signal and image: 1.Acceleration Signal, 2.Ultrasound Image and 3.Magnetic Resonance Imaging (MRI). These images need to undergo format conversion for classification identification and search correction. Through the image post-processing technique, such as rotation, size scaling, Gaussian noise, changing the contrast of images. The acceleration signal converted to the spectrogram, the ultrasound image of upper biceps, and Lumbar MRI use CNN model to training image recognition through deep learning. The result: the X-axis left and right movement characteristics of the wheelchair acceleration It moves forward and backward more obviously than the Y-axis, with an accuracy rate of 83.3 %. The 35 Hz and 50 Hz characteristics of the biceps ultrasound images in the body are more obvious. The AUC value of 10 minutes at 35 Hz is 0.834 and 50 Hz reaches 0.814. Lumbar MRI in the "550-aug" group, the accuracy of predicting lumbar intervertebral disc herniation is 92.35 %. The medical image uses the skill of post-process to improve the deep learning dataset. These results show better performance of the small-scale dataset confirming the feasibility. It is consistent with the hypothesis of this research
The Relationship between Gold Price and Macroeconomic and Financial Factors
No full text[[abstract]]本研究探討黃金價格與總體經濟及金融市場指標之關聯性，分別採用三種黃金現貨價格與一種黃金期貨價格，連結總體經濟變數和金融市場指標進行研究，其中黃金價格包含：台灣銀行黃金現貨中信局售出價、紐約金價前日收盤價、倫敦金價前日現貨價及紐約黃金近月期貨價等；總體經濟和金融市場變數則包含台灣國內生產毛額、台灣消費者物價指數年增率、台灣工業生產指數年增率、台灣金融業隔夜拆款利率、美國國內生產毛額、美國工業生產指數年增率、美元指數、美國貨幣供給量、路透期貨商品指數及美國紐約史坦普爾500股價指數。本研究資料取自台灣經濟新報資料庫，以2001年至2019年，共計19年間之季資料為實證樣本，運用迴歸分析進行檢定，實證結果發現，總體經濟變數與金融市場指標對黃金價格都具有相當之影響，影響台灣現貨金價之變數有美國工業生產指數年增率及路透期貨商品指數；影響紐約現貨金價之變數有台灣國內生產毛額、美國貨幣供給量及路透期貨商品指數；影響倫敦現貨金價之變數有路透期貨商品指數；而紐約期貨金價則受台灣國內生產毛額與台灣銀行間隔夜拆款利率之影響。[[abstract]]This study explores the correlation of gold prices with macroeconomic and financial factors. Specifically, the gold prices referred to in this study are spot price of gold sold by the Central Trust of China affiliated with the Bank of Taiwan , previous closing gold price in New York, previous gold spot price in London, and near-month gold futures price in New York. The macroeconomic variables and financial factors used in this study are Taiwan’s Nominal GDP, Taiwan’s annual growth of Consumer Price Index, Taiwan’s annual growth of IPI, Taiwan’s Interbank Call-Loan Rates, US Nominal GDP, US annual growth of IPI, US Dollar Index, US M2 Money Supply, Commodity Research Bureau Index, and Standard and Poor’s 500. This study collects quarterly data from the database of Taiwan Economic Journal for the period from 2001 to 2019. Regression analysis of 19 years of empirical samples reveals that macroeconomic variables and financial factors both have considerable effects on gold prices. US annual growth of IPI and CRB Index affect Taiwan’s gold spot price. Taiwan’s nominal GDP, US M2 Money Supply, and CRB Index affect the gold spot price in New York. CRB Index affects the gold spot price in London. Taiwan’s nominal GDP and TAIBOR affect the gold futures price in New York
The comparison and analysis of e-payment across the Taiwan Strait-Jko Pay and Ali Pay as examples
No full text[[abstract]]隨著網路和科技的蓬勃發展，傳統金融服務採用了創新的資訊科技，使電子商務成為一種新穎的商業模式，這也打開了電子支付的市場。這使得無現金交易成為主流。因此，本研究分為兩個部分。第一部分是電子支付的歷史，討論為什麼我們需要電子支付及其當代發展，並介紹了街口支付和支付寶的形成。在第二部分中，我們通過供給，需求及其法律環境來探討中國大陸和台灣電子支付行業的現況以及發展環境。我們發現街口支付和支付寶存在明顯差異。在供應方面，支付寶的規模超過街口支付。在需求方面，支付寶的服務也優於街口支付。在法律環境中，支付寶在中國也相對較自由，這意味著支付寶的發展狀況在各個方面都優於街口支付。但是，在供給面的付款流程上，街口支付與銀行發展了更好的合作關係，而支付寶與銀行則處於對立的位置。[[abstract]]With the rapid development of the Internet and technology, traditional financial services have adopted innovative information technology, making e-commerce a novel business model, which has also opened up the electronic payment market. This makes cashless transactions mainstream. Therefore, this research is divided into two parts. The first part is the history of electronic payment, discussing why we need electronic payment and its contemporary development and introduced the formation of Jko Pay and Ali Pay. In the second part, through supply, demand, and its laws, we found that Jko Pay and Ali Pay are significantly different. In terms of supply, Ali Pay is larger than Jko Pay. In terms of demand, Ali Pay's services have also beyond Jko Pay. In the legal environment, Ali Pay is relatively free in China, which means that the development of Ali Pay is better than Jko Pay in all aspects. However, in terms of the payment process, Jko Pay has developed a better cooperative relationship with the bank, but Ali Pay and the bank are in a conflict position
A New Industry, A New Market, and A New Tax Base? On Taxing Esports Industry in Indonesia
No full text[[abstract]]印尼的稅收收入近年來一直面臨短缺，因此擴大印尼的稅基是印尼財政上的當務之急。 2019年印尼收取了1,332.1萬億印尼盾的稅收，但僅占當年國家預算預期金額的84.4％。本文認為印尼應將電子競技或網路遊戲產業作為解決其預算赤字的新稅收基礎，蓋電子競技是一個新興產業，最近蓬勃發展，已成為年產值數十億美元的產業。此產業有其特殊性，蓋其大部分收入係來自虛擬物品（遊戲中的物品）的銷售交易，其邊際生產成本幾乎為零。此外，與依靠傳統電視廣播的傳統體育賽事不同，電子競技通常採用YouTube等網路平臺上的直播技術來進行。通過精心設計的利潤共享，電競產業與即時電競串流媒體已經極大地改變了影音遊戲產業，將其由純粹的家庭娛樂變成營利性之運動新領域，也因此，遊戲玩家已成為一個每年可賺取數十億美元的新興職業 。凡此種種均為稅法帶來新的問題與挑戰。本文旨在介紹印尼電子競技的現狀，主張印尼政府應對遊戲內物品（虛擬商品）交易和直播遊戲串流媒體進行徵稅，以擴大印尼的稅收基礎，健全印尼的財政與稅收公平性。[[abstract]]Broadening tax bases in Indonesia is an imperative task in Indonesia. Indonesia’s tax revenue has been facing shortfalls in recent years. In 2019, Indonesia has only collected 1,332.1 trillion Rupiah, 84,4% of the expected amount provided in that year’s State Budget. This paper argues that Indonesia should take esports, or online game industry, as a new tax base to resolve her budget deficit. Esports is a new industry which have recently been booming and become a billion-dollar industry. The most of its revenue comes from the sale of virtual item (item in-game) which have almost zero marginal cost of production. Unlike traditional sports that relies on traditional television broadcasting, esports usually adopts live streaming on internet platforms, such as YouTube, as her medium. Through a delicate design of profit sharing, live esports streaming and media have greatly changed the video game industry from sheer family entertainment machine makers into a new frontier of money making sport, and therefore the game players into a profession that may make billion dollars annually. Therefore, the phenomenon brings with it familiar legal issue such as tax. This paper intends to introduce the current situation of esports in Indonesia, asserting the potential to collect tax upon the item in-game (virtual goods) and live game streaming industry to broaden the tax base in Indonesia