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Impact of amendments to inheritance and gift tax rates on their tax amounts
No full text[[abstract]]本文擬實證研究遺贈稅率之高低變化是否會影響遺贈稅之實際稅收收入、探討我國政府實施稅率調降前後，稅率以及政府稅收之關聯，亦對我國政府稅收以及國人逃漏現象進行分析研究，並針對我國政府之改革施政方案對我國社會財富分配之影響以及檢視遺贈稅稅率之修正對我國政府全國實徵淨額之影響力。
根據實證結果顯示我國遺產贈與稅淨收入與美元平均匯率、國內生產毛額以及經常帳與資本帳呈正面影響。高匯率會提高我國遺產贈與稅淨收入而使得政府稅收收入之增加，若國內生產毛額GDP越高則越能增加我國政府遺產及贈與稅淨收入，而遺產及贈與稅淨收入會隨著經常帳與資本帳之提升而增加。遺產稅遺贈稅淨收入會隨著遺產稅之稅率級距之提高而降低，進而使得國人海外資金回流與納稅義務人誠實申報意願因政府調降遺產稅稅率而增加。
This paper intends to empirically study whether the change of inheritance tax rate will affect the actual tax revenue of bequest tax, to explore the relationship between tax rate and government tax before and after the implementation of tax rate reduction by the government, and to analyze and study the phenomenon of government tax and the evasion of people.
The net income of inheritance tax and inheritance tax will decrease with the increase of the inheritance tax rate range, which will increase the return of overseas funds and the willingness of taxpayers to declare honestly due to the reduction of the inheritance tax rate by the government
A Research on Tourism Marketing Strategy of Lishan Scenic Area - An Example of Destination Management Organizations
No full text[[abstract]]台中市和平區梨山風景特定區，地屬台中市境內，中橫之一段早期特色風景區。自1960年中橫公路創建完成以來，許多榮民在此地落地生根，並由政府引進溫帶水果及蔬菜進行墾殖。然而，在1999年的921大地震摧毀了中橫台八線青山至德基路段，重創谷關至環山經濟命脈。之後再於2004年遭遇七二水災，屢遭艱難。自2018年11月起，雖然恢復客運公車通行，但區域整體觀光發展仍需重新整合，歷經22年山林憩息，在綠色休閒產業發掘的當下，台中大都會發展規劃藉由與周邊郊區產業相結合，達到都市城鄉化的整體發展前提下，觀光行銷再出發。本研究透過環境分析整理現有鄰近自然人文資源現況，分析在地現存發展危機，藉由形塑環境背景資源特色，帶動發展活動主題及其相關的產業，提升在地微創文化價值，整合推展利基，策略行銷帶動此區觀光價值。本研究以現有第一手和第二手資料的收集與理論樣板資料分析法整理歸納現存危機威脅，並研擬發展優勢機會的可能性發展。且透過目的地行銷管理組織設定訪談題目、商業模式與SWOT的研究分析，歸納了梨山當前觀光遇到的困難如政府資金投入不足、遊客年齡層不夠廣泛、道路維護問題，同時也提供了導入目的地行銷管理組織後可能為當地觀光帶來的好處，從而針對政府部門及民間地方發展團體提供建議。因此本研究以此結論做為策略研擬的基礎發展方向，強調市場區隔與定位發展此區價值訴求:實用性、自明性、文化性、價值性，強調其區域特色，推行觀光行銷，和認知未來發展契機，永續發展。供做相關產業與實務管理者的參考。
Lishan Scenic Spot, Heping District, Taichung City, is a section of early characteristic scenic spots within the territory of Taichung City. Since the establishment of the Zhongheng Highway in 1960, many veterans have taken root here, and the government has introduced temperate fruits and vegetables for cultivation. However, the 921 earthquake in 1999 destroyed the section from Qingshan to Deji on the Eighth Line of Zhonghengtai, and severely damaged the economic lifeline of Guguan to Huanshan. Later, in 2004, he was hit by the July 2 floods and suffered repeated hardships. Since November 2018, although passenger bus traffic has been resumed, the overall tourism development of the region still needs to be reintegrated. After 22 years of mountain and forest rest, the Taichung Metropolitan Development Plan is closely aligned with the surrounding suburban development. Under the premise of achieving the overall development of urban-urbanization, tourism marketing will start again. This research uses environmental analysis to sort out the current situation of neighboring natural and human resources, analyzes the existing development crises in the area, and shapes the environmental background resource characteristics to drive the development of activities and related industries, enhance the value of local minimally invasive culture, and integrate and promote benefits. The value of tourism derived by strategic marketing in this area basically. This research summarizes the existing crisis threats through the collection of existing primary and secondary data， then utilized theoretical model to analysis data to get the possible development of opportunities for developing advantages. And through Destination Management Organizations setting interview topics, business models and SWOT research and analysis, it summarizes the current difficulties encountered in Lishan tourism, such as insufficient government funding, insufficient age groups of tourists, and road maintenance problems, At the same time, it also provides the benefits that may be brought to local tourism after the introduction of Destination Management Organizations, thereby providing advice to government departments and private local development groups. Therefore, this study takes this conclusion as the basic development direction of strategy research. As the basic development direction of strategic research, it emphasizes market segmentation and positioning to develop the value demands of this area: practicality, self-evidence, culture, value; emphasizes its regional characteristics, promotes tourism marketing, and recognizes future development opportunities: sustainable development, be reference for managers in related industries and practices
Exploring the Business Model of Social Media-A Study of Water Resource Bureau, Taichung City Government
No full text[[abstract]]隨著網際網路的快速發展，許多企業、甚至是政府機關日漸重視社群網站做為經營行銷的有利工具，另依照台灣現今的社會風氣，開放的環境讓民眾對於政治可以自由的發表意見，網路社群平台迅速流通的特性正好迎合民眾的慾望，得以藉此表達自身意見並與他人溝通；而政府機關亦可更積極用網路社群有效傳遞政策消息，讓民眾真切感受到有政府會做事，並願意進一步加入互動，彼此締結良善關係。基此，本研究目的在於利用臉書社群網路平台，來分析政府機關臉書粉絲專頁經營情況及運作方式，並以台中市政府水利局為例，探討其臉書粉絲專頁的經營情況，評估是否具備應有之內容及功能，最後綜觀經營模式後，檢視其經營成效及經營效能。
又依文獻章節歸納之理論分析構面及指標，以Waters(2009)「關培養三大策略」中「資訊之揭露」、「資訊之傳播」、「資訊之互動」三個面向做為評估構面，並依據王文吟(2020)所建構的「政府機關臉書粉絲專頁內容檢視表」共16個指標，逐一來檢視。
據研究發現，台中市政府水利局臉書粉絲專頁，有效運用社群媒體來經營機關形象，在王文吟(2020)所建構的「政府機關臉書粉絲專頁內容檢視表」裡，均有將16項指標功能發揮。最後，點出公部門新媒體與傳統媒體間之互動應更為密切及發展多元新媒體之必要性。
With the rapid development of the Internet, many companies and even government agencies have increasingly attached importance to social networking sites as a useful tool for marketing. In addition, according to the current social atmosphere in Taiwan, the open environment allows people to freely express their opinions on politics. , the characteristics of the rapid circulation of online community platforms just cater to the desires of the people, allowing them to express their opinions and communicate with others; and government agencies can also actively use online communities to effectively transmit policy information, so that the public can truly feel There are governments who will do things and are willing to further participate in the interaction and forge a good relationship with each other.
Based on this, the purpose of this study is to use the Facebook social network platform to analyze the operation and operation of the Facebook fan page of government agencies, and take Taichung City Government Water Resources Bureau as an example to discuss the operation of its Facebook fan page. , to evaluate whether it has the proper content and functions, including the planning of the visual style of the web page, the official poster, the selection of the cover, the introduction of basic information, the design of the post, etc., and finally, after reviewing the business model, check its business effectiveness and efficiency.
In addition, according to the theoretical analysis dimensions and indicators summarized in the literature chapters, the evaluation is based on the three aspects of "information disclosure", "information dissemination", and "information interaction" in the "Three Strategies of Guan Cultivation" Waters(2009). It is based on a total of 16 indicators in the "Government Organization Facebook Fan Page Content Checklist" constructed by Wang Wenyin(2020).
According to research, the Taichung City Government Water Conservancy Bureau's Facebook fan page effectively uses social media to manage the image of the agency. All have 16 indicators to play. Finally, it points out the need for closer interaction between new media and traditional media in the public sector and the need to develop multiple new media
Research on the Influence of EducationalTraining and Organizational Culture on Employee Work Performance: Take T Company as Sample
No full text[[abstract]]企業除了提供優良的產品與服務外，現今顯得更重要的便是人才。人才的培育與訓練，已經是企業在與其他競爭者上的競爭力差異關鍵。本研究目的為了解教育訓練、組織文化、組織承諾、工作滿意、公平性、工作壓力以及工作績效之關係。
本研究根據研究目的、架構與假設，針對T公司員工以問卷方式進行調查，並以SPSS統計軟體作為資料分析之工具，並以利驗證本研究假設，統計分析方法使用順序為，描述性統計分析、信度分析和迴歸分析。
本研究研究結果證實教育訓練對組織承諾、工作滿意與工作績效具有正向顯著影響；組織文化對公平性、工作壓力與工作績效具有正向顯著影響；組織承諾對工作績效具有正向顯著影響；工作滿意對工作績效具有正向顯著影響；公平性對工作績效具有正向顯著影響；工作壓力對工作績效具有正向顯著影響。
本研究因受限於其它如人力、財力與時間的限制，僅採用量化研究方法。對未來研究建議可以比較同性質其它企業加以比較各構面之關聯性，同時亦可採用質性研究方法；因T公司之關係企業亦從事國內政府部門或企業派遣員工之業務，將來研究亦可針對企業派遣員工做更深入之研究或比較與正式員工是否在各構面感受是否有其差異性，以擴大研究層面。
Besides the enterprise provides the brilliant products and services, these days talents are obviously more important. The cultivation and training for talents have been already the keys to the competitiveness difference between enterprises and other competitors. The purpose of this research is to figure out the relationship among education training, education training, organizational culture, organizational commitment, job satisfactory, fairness, job stress and job performance.
This research, according to research purpose, structure and hypothesis, implements survey to employee of T Company by questionnaire, and take SPSS statistical software as tool for analyzing data, in order to facilitate verifying this research hypothesis. The sequence of statistical analysis method is descriptive statistics analysis, reliability analysis and regression analysis
The results of this research prove that education training has significantly positive influence on organizational commitment, job satisfactory and job performance; The organizational culture has significantly positive influence on fairness, job stress and job performance; The organizational commitment has significantly positive influences on job performance; The job satisfactory has significantly positive influence on job performance; The fairness has significantly positive influence on job performance; The job stress has significantly positive effect on job performance.
Due to other limitations such as manpower, financial resources and time, this research only adopts quantitative research methods. For future research, it’s suggested to compare the relevance of each aspect by comparing other enterprises of the same nature, and at the same time, qualitative research methods can be adopted; Because the related enterprises of T Company are also engaged in the business of dispatching employees from domestic government departments or enterprises. In the future, the research can also make a deeper study or compare whether there are differences between employees dispatched by enterprises and regular employees in various aspects, so as to expand the research level
The relationship between the work stress of fire investigators and their leisure sport behavior
No full text[[abstract]]火災調查人員為調查、鑑定火災原因得進入有關場所勘查、保存相關證物，並詢問有關證人，以勤務服勤特性分為：朝九晚五時段，工作內容為火災原因調查、製訂計畫的內勤，與服勤24小時，工作內容為火災原因調查、執行計畫、救災及承辦其它業務的外勤。
由於災害發生時間的不確定性及火災原因調查的即時與複雜性，往往造成火災調查人員身心無形壓力，透過休閒運動能改善身體健康與減輕心理壓力。本研究目的為瞭解火災原因調查人員工作壓力主要來源，及平時參與那些休閒運動對於火災調查人員較有助益，並比較在不同背景之間的差異情形。對象有外勤及內勤火災原因調查人員為研究對象，在多變量下在工作壓力項目與休閒運動作雙變數的相關分析。
本研究結果為：(1) 火災調查人員在工作壓力各構面中均呈現中上程度壓力，尤以「工作負荷」感受壓力最大。(2) 不同背景性別、婚姻、服勤類別、年齡、服勤年資在 火災調查人員的工作壓力構面有顯著差異。(3) 不同背景的性別、服勤類別、年齡、服勤年資在火災調查人員的休閒運動構面有顯著差異。(4) 火災調查人員在休閒運動參與以「戶外運動」頻率最高(5)火災調查人員在工作壓力構面及休閒運動構面顯示具有顯著相關。
In order to investigate and identify the cause of the fire, the fire investigators are required to enter the relevant places to keep the relevant evidence and inquiry with the relevant witnesses. The fire investigators usually have to work regular hours from 9 am to 5 pm, which will focus on the investigation of the cause of the fire. Apart from the regular working time, the fire investigators also have to work on the 24 hours shift time which have to conduct the fire cause investigation, implementation of plans, disaster relief, and field work of other fire services as required by the Fire Department.
Due to the uncertainty of disaster, and the immediacy and complexity of fire cause investigation, fire investigators often suffer from intangible physical and mental stresses. However, researches show that the leisure sports can potentially improve physical health and reduce psychological stress. The purpose of this study is to understand the main sources of work stress for fire investigators to find out which kinds of leisure sports are beneficial to fire investigators, and to compare the differences between different backgrounds among fire investigators. The subjects include field and internal fire cause investigators, and the multivariate analysis of work stress items and leisure sports participation.
The results of this study show that: (1) Fire investigators have moderate to high levels of stress in all aspects of work stress, especially in the "work load" factor which is the main source of stressful factor. (2) The gender, marriage, service category, age, and service years of different backgrounds have significant differences in the work stress dimension among fire investigators. (3) The gender, service type, age and service years of different backgrounds have significant differences in the leisure sports aspect among fire investigators. (4) The “outdoor sports” shows the highest interests of leisure sports among the fire investigators (5) The work stress dimension and the leisure sports dimension have a significant correlation between the fire investigators
Feature-enriched Environmental Sensing Using Collaborative Deep Learning Model to Predict Spatial Propagation of Pm2.5 Concentrations
No full text[[abstract]]The propagation of air contaminant PM2.5 that threatens public health is hard to predict because it is affected by long short-term measurements involving many atmospheric variables. Air quality prediction systems provide initial information to increase public awareness and are expected to reduce the long-term health impact on public health. However, these heterogeneous sensory systems are not feasible. They are essentially incompatible and computationally expensive due to their massive deployments of sensory nodes. In this study, a collaborative prediction model is proposed to extract spatiotemporal features from real-world scientific datasets which are collected from government monitoring sites and from community-driven microsites in Taiwan. This study inherits the basic idea of horizontal aggregated learning to generate a more robust prediction model by enhancing features of the dataset. In this study, a prediction model i.e., called sparse-fault-tolerant deep learning (SFT-DL) model is designed using combinations of convolutional neural network (CNN) layers and long-short-term memory (LSTM) layers to forecast the PM2.5 propagations. In a nutshell, the proposed model achieves accurate predictive results than the baseline CNN and LSTM by considering the relationship among long short-time measurements. In addition, the collaborative learning framework boosts the robustness of the prediction model, which is assessed using point-based evaluation
The Study on Security and Privacy in VANET
No full text[[abstract]]Research related to vehicular ad hoc networks (VANET) has received some significant attention in recent years. In fact, it has been attracting many researchers since its emergence in early 2000. The capability of VANET in providing information dissemination among the vehicles will become the future of our road transportation safety systems. VANET is loaded with intelligent transportation system (ITS) properties, that make all vehicles could communicate with each other. Despite all the advantages, the security and privacy in VANET still become the main challenge that is widely open to discussion. The authentication scheme plays a substantial role to guarantee the security and privacy of information circulation in VANET. In 2019, Lu et al. define the category of the authentication schemes deployed in VANET, based on its type of cryptography: symmetric cryptography-based, public key infrastructure-based (PKI-based), ID-based cryptography (IBC), certificateless signature/certificateless aggregate signature (CLS/CLAS)-based, and group signature-based. Therefore, in this dissertation, we classify four of our proposed schemes according to those categories. By developing some new approaches and improvements for safeguarding vehicle communications by implementing viable and light cryptographic systems, we have tried to find the best compromise in this specific area network of VANET and give them a rational judgment (strong proof)
INDONESIAN LANGUAGE LEARNING MOTIVATIONS AND STRATEGIES OF COLLEGE STUDENTS IN TAIWAN
No full text[[abstract]]抽象
本研究旨在調查高校學生的各種動機和策略來學習印度尼西亞語（L3）在台灣英語以外的外語，通過與他們的第一外語（英語作為L2）比較學習動機和策略。 這項研究涉及230包括83名男性和女性147包括59中間體（> 1年印度尼西亞學習）和171開始（<1歲印度尼西亞學習）學習者台灣學生。 這項研究由平瑞克（1991年），包括37動機和51戰略問題，通過學習問卷（MSLQ）動機的策略。 通過使用t檢驗的定量方法被施加到學習者的L3 VS L2學習動機和策略以及與開始學習者L3中間學習者的比較動機和策略。
結果表明，首先，學習者在學習L3時，在學習信念和學習自我效能感方面往往有更高的學習動機。然而，在學習外語的好處方面，他們的L2高於L3。其次，在 L3 中級學習者的動機與 L3 初級學習者的動機方面，沒有發現顯著性。然而，在學習 L3 時，中級學習者在時間/學習環境管理、努力調節和使用媒體方面更頻繁地使用策略，而 L3 初學者應用更多元認知自我調節。第三，發現動機在中級學習者的 L3 與 L2 動機中無關緊要。 L3 中級學習者在組織、批判性思維和元認知自我調節方面更傾向於使用 L3 學習策略。排練、詳細說明、時間/學習環境管理、努力調節、同伴學習和尋求幫助被發現是微不足道的。有趣的是，L3 中級學習者在學習 L2 時更傾向於使用媒體。第四，外在目標導向、學習信念、學習和表現的自我效能感對學習 L3 的 L3 初學者來說是顯著的。然而，對於 L3 初學者來說，在 L2 中學習外語的好處更高。在比較 L2 和 L3 學習動機時，內在目標取向、任務價值和考試焦慮在 L3 初學者中並不顯著。 L3 初學者在學習 L3 時傾向於更頻繁地應用組織、批判性思維、元認知自我調節和時間/學習環境管理方面的策略，但他們在 L2 學習中更傾向於使用媒體。
相比於他們的L2這項研究將有助於L3的學習。 結論是，通過與他們的L2學習經驗比較，學習者的L3動機和策略可以透露。 此外，在學習和教學印尼作為L3一些困難，通過與導師面談進行了討論。
This study aimed to investigate college learners’ various motivations and strategies to learn Indonesian (L3) as the foreign language other than English in Taiwan, by comparing with their first foreign language (English as L2) learning motivations and strategies. This study involved 230 Taiwanese students that consisted of 83 males and 147 females including 59 intermediate (> 1 year Indonesian learning) and 171 beginning (< 1 year Indonesian learning) learners. This study adopted Motivated Strategies for Learning Questionnaires (MSLQ) by Pintrich (1991) comprising 37 motivation and 51 strategies questions. A quantitative approach by using t-test was applied to compare learners’ L3 vs L2 learning motivations and strategies as well as L3 intermediate learners vs. beginning learners’ motivations and strategies.
The results showed that first, learners tend to have higher motivations in learning in terms of learning belief and self-efficacy for learning and performance when learning L3. However, in terms of benefits to learn foreign language, their L2 is higher than L3. Second, in terms of L3 intermediate learners’ motivation vs L3 beginning learners’, the significance was not found. However, when learning L3, intermediate learners used more frequently strategies in term of time/study environmental management, effort regulation, and using media, while L3 beginning learners applied more metacognitive self-regulation. Third, motivations were found to be insignificant in intermediate learners’ L3 vs. L2 motivations. L3 intermediate learners tended to use L3 learning strategies in term of organization, critical thinking, and metacognitive self-regulation more. Rehearsal, elaboration, time/study environmental management, effort regulation, peer learning, and help-seeking were found to be insignificant. It is interesting to find that L3 intermediate learners tended to use media more often in learning L2. Fourth, extrinsic goal orientation, learning belief, and self-efficacy for learning and performance toward L3 beginning learners in learning L3 were found significant. However, benefits to learn foreign language was higher in L2 for L3 beginning learners. Intrinsic goals orientation, task value, and test anxiety were not significant in L3 beginning learners when comparing their L2 with L3 learning motivations. L3 beginning learners tended to apply more often strategies in term of organization, critical thinking, metacognitive self-regulation, and time/study environmental management in learning L3, but they tended to use media more often in L2 learning.
This study will contribute to the learning of L3 as compared to their L2. It was concluded that by comparing with their experience in L2 learning, learners’ L3 motivations and strategies could be revealed. Also, some difficulties in learning and teaching Indonesian as L3 were discussed through interviews with the instructors
Study on the Impact of Family Support and Family Resilience of New Residents and Non-new Residents’ Adolescents
No full text[[abstract]]目的: 傳統上認為新住民的子女多為弱勢族群，造成其學習成就與健康發展低於平均水平表現，然而家庭功能的支持性也都是影響因素。本研究主要以新住民子女與非新住民子女的自覺整體健康狀況與其家庭支持與家庭復原來探討其自覺整體健康之影響。方法:採橫斷式研究以臺中市霧峰區某技術型高中一年級至三年級學生為研究對象，研究時間為2020年9月1日~2021年1月31日，共招募16個班級，合計331位學生；非新住民家庭子女276人，新住民家庭子女55人。以問卷調查，回收有效問卷331份。問卷包含受訪者之基本資料、家庭支持評估(採用Family APGAR問卷)、家庭復原力評估(採用Family Resilience Inventory FRI問卷)、自覺整體健康(採用健康生活品質測量問卷EQ-VAS)四大部分。利用SAS統計軟體進行描述性統計分析、T檢定及Pearson多元迴歸。結果:研究統計後，非新住民家庭子女與新住民家庭子女在年級與性別上、自覺健康、家庭支持、家庭復原力，均未達到顯著水準，但新住民家庭子女的家庭支持有較低的傾向。根據多元迴歸模型，自變項1為新住民家庭與非新民家庭，自變項2為家庭支持與家庭復原力，依變項為自覺整體健康，分析結果後家庭支持與家庭復原力對自覺整體健康有正相關。R square為0.109，表示新住民家庭與非新住民家庭及家庭支持與家庭復原力對自覺整體健康傾向具有10.9%的預測力。結論: 本研究發現，新住民或非新住民家庭與否，並無影響子女健康，反而是家庭支持與否及家庭復原力的高低影響了青少年的健康狀況。建議政府及衛生主管機關，加強新住民子女心理輔導及對新住民家庭之親職教育提供支援與協助，提高生活品質及文化水準，將有助於新住民子女身心健康發展。[[abstract]]Objective: Traditionally, it is believed that the adolescents of new residents are mostly disadvantaged groups, causing their learning achievement and healthy development to be below average. However, the intergroup’s family and family functions have an impact on the adolescent health. This study examined the difference of self-reported health between adolescents from new residents’ and non-new residents families and its association with family support and family resilience.Method: The subjects are adolescent students graded 10 to 12 from a vocational high school in Wufeng District of Taichung City. The research period is from September 1, 2020 to January 31, 2021.There were 331 students (276 adolescents from non-new resident families and 55 from new resident families) from 16 classes. 331 completed this study and information collected, including basic information, family support (measured by Family APGAR), family resilience (measured by Family Resilience), and self-perceived health (measured by EQ-VAS). Statistical analysis was conducted using independent T-test, Pearson's r correlation and multiple regression analysis using SAS statistical software.Results: Although there was no difference in grade, sex, self-perceived health, family support and family resilience between adolescents from non-new resident families and new resident families, a lower tendency of family support was observed in adolescents from new resident families. Independent variable 1 is new resident families and non-new resident families, and independent variable 2 is family support and family resilience Based on regression analysis, a positive association between family support and family resilience and self-perceived health. The R square is 0.109, which means that new residents and non-new residents, family support and family resilience have a 10.9% predictive power for the overall self-conscious health propensity.Conclusion: This study found that the status of new residents or non-new residents have no impact on the health of their children. Instead, family support and family resilience affected the health of adolescents. It is recommended that the Government and related department strengthen psychological counseling for the children of new residents and provide support for parental education of new residents’ families, and improve the quality of life and cultural level, which will help the children of new residents to develop physically and mentally
[[alternative]]The Research of Evaluation of the Key Factors for Establishing a Smart Hospital
No full text[[abstract]]我們處在一個快速變化的世界，而醫療系統也是日新月異不斷地在進步，把「科技」與「醫療」結合起來，就變成「智慧醫療」、「智慧型醫院」，這就是一個趨勢。但是目前大部分醫院都沒有很深入運用智慧型醫院，頂多做到醫療作業自動化，不過對提升醫療品質及病人安全，或是做為醫療決策的輔助確實很有幫助。本研究是用層級程序分析法 (Analytic hierarchy process)，建構本研究AHP架構圖，並由研究架構圖形成本研究問卷設計內容。本問卷施測範圍與對象為醫院行政主管、醫師、藥師、護理師、牙醫師及相關醫院研究學者或專家，本研究收回問卷71份。回收問卷再透過Expert Choice專家軟體進行分析，透過專家意見探討智慧型醫院關鍵因素。結果顯示智慧型醫院關鍵因素依序為「人工智慧」、「服務科技創新」、「管理資訊系統」、「網宇實體系統」、「物聯網」。而「人工智慧」構面下次構面以「智慧代理人」為最重要，「服務科技創新」構面下次構面以「創新服務功能平台」為最重要，「管理資訊系統」構面下次構面以「資源管理層」為最重要，「網宇實體系統」構面下次構面以「物聯網核心應用」為最重要，「物聯網」構面下次構面以「物聯網核心應用」為最重要。另外，在智慧型醫院系統替代方案以「精準醫療」最重要。而在醫療實務觀點與研究結果探討，發現透過與醫師、護理人員及醫院管理者的看法與經驗，都與本研究智慧型醫院體系下「人工智慧」、「服務科技創新」、「管理資訊系統」、「網宇實體系統」、「物聯網」等五個構面及其次構面有很深刻的扣連與結合；其次，醫師與護理人員較無法具體說明本研究智慧型醫院系統的具體五大構面，尤其是網宇實體系統，但是，卻是醫院管理人員能具體認知並提出的管理項目。最後研究者根據上述結果針對醫院相關單位及未來研究提出建議與相關看法。[[abstract]]We are in a fast-changing world, and the medical system is constantly advancing with each passing day. Combining "technology" with "medical care" will become " i-healthcare" or "smart hospital". However, most hospitals currently do not use smart hospitals in depth, and at best automate medical operations, but it is really helpful for improving medical quality and patient safety, or as an aid to medical decision-making. This research uses the Analytic Hierarchy Process to construct the AHP framework diagram of this research, and the content is designed by the research framework graph cost research questionnaire. The scope and subjects of this questionnaire are hospital administrators, physicians, pharmacists, nurses, dentists, and related hospital research scholars or experts. 71 questionnaires were collected in this study. The questionnaires are collected and analyzed through Expert Choice expert software, and the key factors of smart hospitals are explored through expert opinions.The results show that the key factors of smart hospitals are "artificial intelligence", "service technology innovation", "management information system", “Cyber-Physical System", and "Internet of Things" in order. Under the "artificial intelligence" of dimension, "smart agent" is the most important criteria, the dimension of "service technology innovation" is "innovative service function platform" as the most important criteria, and the "management information system" dimension is “resource management” is the most important criteria aspect. Under of the “Cyber-Physical System” dimension is “core applications of the Internet of Things” key criteria. Under dimension of the “Internet of Things” is “things "Networked Core Applications" is the most important criteria. In addition, "precision medicine" is the most important alternative target to smart hospital systems.In the discussion of medical practice viewpoints and research results, it is found that the views and experiences of doctors, nurses and hospital administrators are consistent with the "artificial intelligence", "service technology innovation", and "management information system" under the intelligent hospital system of this research. ”, “Net Universe Entity System”, “Internet of Things” and other five aspects and their sub-facets are deeply connected and integrated; secondly, doctors and nurses are less able to specify the specific five aspects of the smart hospital system in this study. Aspects, especially cyber entity systems, are management items that hospital managers can specifically recognize and propose. Finally, based on the above results, the researchers put forward suggestions and relevant opinions for relevant hospital units and future research