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    [[alternative]]A Study of the Historical Novel of “Beijing Fayuan Temple” from the Perspective of the Protagonist Tan Sitong

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    [[abstract]]  新歷史主義把文學看成是歷史與文學交匯之處,同時指出文學也是一種參與塑造裡歷史動能的力量,《北京法源寺》是作家李敖在台灣的第一部長篇歷史小說,但歷史充滿斷層,歷史由論述構成,文本作者如何小說方式發揮想像力書寫以文補史之創作,同時也符合新歷史主義之論點。本研究研先從戊戌變法中譚嗣同真實的歷史事件材料中,與文本內作者所書寫的真實與虛構及想像三方面開始,接下來研究戊戌變法中譚嗣同在文本的敘事結構,最後從歷代俠客的生死結構的對應關係,分析文本中譚嗣同的意涵結構以及墨家的世界觀精神,作為研究文本中戊戌變法中譚嗣同是烈士還是俠義之論點與用以管窺作者李敖的意識型態,以上研究的目的,綜以歷史、文學、意識三方面讓《北京法源寺》被重新解讀並產生歷史與文學價值。本論文共分為六章:第一章 :先就本論文的研究動機與目的開始,爰以文獻回顧、研究方法、研究範圍與論文架構,期擴展歷史小說研究新領域。第二章 :將對文本作者李敖的歷史文學背景及創作《北京法源寺》過程做引介,接著介紹歷史人物譚嗣同與戊戌政變之關係,最後地誌上的北京法源寺做與文本有關的背景研究。第三章:以《北京法源寺》的歷史敘事做分析,首先分析比對文本書寫的歷史事件與真實歷史事件相同之處,其次分析文本中的虛構與想像,最後研究作者以文補史的地方。第四章:以《北京法源寺》的文本小說敘事研究,首先分析文本敘事時間及空間結構,其次分析文本主角譚嗣同扁平化的人物結構,最後分析主角譚嗣同在文本中生與死情節結構。第五章:《北京法源寺》的俠義意識做分析,首先分析法源寺的建寺的「善」與「偽善」思辨過程歸納,其次由文本中的譚嗣同分析俠義精神的人格探究,最後分析譚嗣同與俠義的對應關係、意涵結構後,推論譚嗣同的歷史意識及世界觀為何。第六章:綜合本文析論觀點,將《北京法源寺》主角譚嗣同融合歷史敘事、小說敘事及俠義思想,對作者李敖的新歷史主義的表現手法,給予歸納及彰顯《北京法源寺》中歷史人物譚嗣同的創作精義。[[abstract]]  New Historicism regards literature as the intersection of history and literature, and at the same time points out that literature is also a force that participates in shaping the kinetic energy of history. “Beijing Fayuan Temple” is the first full-length historical novel written by writer Li Ao in Taiwan, but history is full of Faults, history is composed of discourses, and how the author of the text uses his imagination to write in a novel way to supplement history, also conforms to the argument of new historicism. This research begins with Tan Sitong's real historical event materials during the Reform Movement of 1898, and the truth, fiction and imagination written by the author in the text. The corresponding relationship between life and death structures, the analysis of Tan Sitong's connotation structure and the spirit of Mohism's world outlook in the text, as the argument of whether Tan Sitong was a martyr or a chivalrous man during the Reform Movement of 1898 in the text, and the author Li Ao's ideology, the purpose of the above research, Based on three aspects of history, literature and consciousness, “Beijing Fayuan Temple” is reinterpreted and has historical and literary value.This thesis is divided into six chapters:Chapter 1: Start with the research motivation and purpose of this thesis, with literature review, research methods,The scope of research and the structure of the thesis are expected to expand the new field of historical novel research.Chapter Two: Introduce the historical and literary background of the author Li Ao and the process of creating “Beijing Fayuan Temple”, then introduce the relationship between the historical figure Tan Sitong and the Reform Movement of 1898, and finally the background of the text related to Beijing Fayuan Temple in the topography Research.Chapter 3: Based on the analysis of the historical narrative of “Fayuan Temple in Beijing”, firstly analyze the similarities between the historical events written in the text and the real historical events, then analyze the fiction and imagination in the text, and finally study the author's supplementary history The place.The fourth chapter: Based on the text novel narrative research of “Fayuan Temple in Beijing”, firstly analyze the time and space structure of the text narrative, then analyze the flat character structure of the protagonist Tan Sitong, and finally analyze the plot structure of the protagonist Tan Sitong's life and death in the text.Chapter V: Analysis of the chivalrous consciousness of “Fayuan Temple in Beijing”, firstly analyzing the speculative process of “goodness” and “hypocrisy” in the construction of Fayuan Temple, secondly, Tan Sitong in the text analyzes the personality exploration of chivalrous spirit, and finally After analyzing the corresponding relationship between Tan Sitong and chivalry and the connotation structure, it is deduced what Tan Sitong's historical consciousness and world outlook are.Chapter 6: Synthesizing the analysis point of view of this article, the protagonist Tan Sitong of “Beijing Fayuan Temple” integrates historical narrative, novel narrative and chivalrous thinking, and summarizes and highlights “Beijing Fayuan Temple” to the author Li Ao's new historicism. The essence of creation of the historical figure Tan Sitong

    [[alternative]]A Case Study of Young Children's Fear of Eating Green Vegetables in Meals

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    [[abstract]]  隨著飲食多元化及少子化影響,家長任由幼兒選擇自己喜愛的食物產生偏食行為,甚至導致幼兒對某一類食物拒吃衍生懼怕的現象。本研究採用個案研究法,以一位幼兒園小班生懼怕吃餐點中綠色蔬菜行為為主要研究對象。旨在透過樂意吃餐點中綠色蔬菜評量表以及實施行為改變技術:正增強-給予喜歡的增強物;懲罰-給予不喜歡的增強物;削弱-撤走喜歡的增強物;負增強-撤走不喜歡的增強物,交叉運用此四個策略,改善幼兒不良的飲食行為。  從最初的拒吃、懼怕餐點中綠色蔬菜,到最後主動且樂意吃餐點中綠色蔬菜的研究過程中,研究者以觀察紀錄、評量表、班級配合蔬菜課程活動、家長軼事紀錄等方式,做相關資料蒐集與分析。經由12週行為改變技術,發現:1.此行為改變技術策略讓幼兒改善其懼怕吃綠色蔬菜的行為。2.透過樂意吃餐點中綠色蔬菜評量表的實施,發現幼兒由懼怕、願意接受、在父母或師長要求下吃綠色蔬菜、主動吃綠色蔬菜、到樂意吃蔬菜的歷程。3.家庭教育配合,成功改善幼兒懼怕行為,已能樂意接受餐點中綠色蔬菜。  最後建議:改善幼兒拒吃、懼怕某類食物時,應先探討其根本原因,接續實施適用策略,修正其不良飲食行為。[[abstract]]  With the influence of dietary diversification and declining birth rate, parents let their children choose their favorite foods, resulting in partial eclipse behavior, and even cause children to refuse to eat a certain type of food and cause fear. This study adopts the case study method, taking a kindergarten student's fear of eating green vegetables in the meal as the main research object. Aims to use the Green Vegetables Rating Scale in Happy Meals and implement behavior change techniques: Positive Reinforcement - Give Liked Reinforcement; Punish - Give Disliked Reinforcement; Weaken - Remove Liked Reinforcement; Negative Reinforcement - Withdraw Take the reinforcements you don't like, and use these four strategies cross-wise to improve children's bad eating behaviors.  From the initial refusal to eat and fear of green vegetables in the meal, to the final research process of actively and willingly eating green vegetables in the meal, the researchers used observation records, evaluation tables, class cooperation with vegetable course activities, and parent anecdotes, etc. method to collect and analyze relevant data. After 12 weeks of behavior change technology, it was found that: 1. This behavior change technology strategy allowed young children to improve their behavior of fear of eating green vegetables. 2. Through the implementation of the green vegetable evaluation scale in the willingness to eat meals, it is found that children are afraid, willing to accept, eat green vegetables at the request of parents or teachers, actively eat green vegetables, and willingly eat vegetables. 3. With the cooperation of family education, children's fearful behavior has been successfully improved, and they are now willing to accept green vegetables in meals.  The final suggestion: When improving children’s refusal to eat and fear of certain types of food, the root cause should be explored first, and then applicable strategies should be implemented continuously to correct their bad eating behaviors

    [[alternative]]A Multidimensional Measure of Attitudes towards Death: Taking the Students of the Department of Life-and-Death of Nanhua University as an Example

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    [[abstract]]  本研究目的在於研究南華大學生死系大學部學生的死亡態度。經過大學四年生死學相關課程的洗禮後,課程與實習經驗對於死亡的態度是否有顯著差異?而2019年至今的新冠肺炎(Covid-19)疫病流行期間所帶來的疾病與死亡衝擊,是否影響其如何因應面對死亡態度。  主要以生死系大學部學生為研究對象,分別有A班「殯葬服務組」、B班「社會工作組」與C班「諮商組」三組。全系三組、四個年級其總學生數有592位,本研究採取全母體普查入班方式請同學自願使用電子問卷收集,總共收取263位問卷樣本,剔除4位非本系同學,實際總人數259位。研究方法為問卷調查法,研究工具是採用中文死亡態度量表DAP-R,用描述分析平均數差異、卡方檢定、Pearson 積差相關、Anova 單因子變異數等,統計方法進行資料分析。  本研究之研究結果如下:一、受試者佔比居多的部份:女性佔74.9%,無宗教佔40.5%,殯葬組佔54.1%,2年級佔 31.7%,2020年至今有經歷過喪親或參加喪禮佔52.9%。二、死亡態度題目分析在自然接受(NA)有四題平均數最高,在逃避死亡(DA)有三題是平均數最低。三、在死亡態度五大面向之相關中,死亡恐懼(FD)與逃避死亡(DA)相關係數絕對值.57是中度正相關,達統計上顯著差異。四、卡方檢定自然別與死亡恐懼FD交叉表中,男性的死亡恐懼態度較高,有顯著差異(p<0.05)。在不同宗教與趨近接受的交叉表中,發現宗教別確實有顯著差異,大學生有了宗教信仰之後,對於恐懼程度就比較低。五、在宗教與死亡態度的五大面向單因子變異數分析中,有顯著差異的是.007死亡恐懼跟.000趨近接受。[[abstract]]  The purpose of this study is to explore the attitudes towards death of students in the Department of Death of Nanhua University students. After four years of life-and-death-related courses in college, is there a significant difference in attitudes toward death between the course and the internship experience? And whether the impact of illness and death brought about by the 2019-to-date Covid-19 epidemic has affected how to deal with death.  Taking the undergraduate students of the Department of Life and Death as the research object, there are three groups: Class A “Funeral Service Group“, Class B “Social Work Group” and Class C “Consultation Group”. The total number of students in the three groups and four grades of the whole department is 592. This study adopts the method of enumeration of all mothers and invites students to use electronic questionnaires to collect voluntarily. A total of 263 questionnaire samples are collected, and 4 students who are not from the department are excluded. The actual total The number of people is 259. The research method is the questionnaire survey method, and the research tool is the Chinese Death Attitude Scale DAP-R, using descriptive analysis mean, Pearson product difference correlation, chi-square test, Anova single factor variance, etc., to analyze the data.  The findings of this study are as follows:1. The majority of subjects: 74.9% are women, 40.5% are non-religious, 54.1% are in the funeral group, 31.7% are in the second grade, and 52.9% have experienced bereavement or attended funerals since 2020.2. Analysis of Death Attitude Items In Natural Acceptance (NA), there are four items with the highest average, and in Avoidance of Death (DA), there are three items with the lowest average.3. In the correlation of the five aspects of death attitude, the absolute value of the correlation coefficient between fear of death (FD) and avoidance of death (DA) is .57, which is a moderate positive correlation, which is significant.4. In the FD cross-tabulation of gender and fear of death in the Chi-square test, the fear of death in men is higher, which is significant. In the cross-tabulation of different religions and near-acceptance, it is found that there are indeed significant differences among different religions. After college students have religious beliefs, their fear level is relatively low.5. In the single factor analysis of variance for the five dimensions of religion and death attitudes, there is a significant difference between .007 death fear and .000 approaching acceptance

    [[alternative]]Customer Attitude and Purchase Intention towards Organic Food--Evidence on Cambodia

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    [[abstract]]  多國實施自由貿易政策,帶動國際貿易大幅增長。過去很多人購買產品時只看重性價比,但隨著生活水平不斷提高,綠色消費深入人心,人們在購買時開始更加註重價值、品質、健康的重要性。因此,具有環保意識的消費者將選擇能夠減少環境危害並提供卓越健康益處的產品。由於消費者對安全和營養食品的需求不斷增長,有機食品行業迅速發展。本研究探討了風險認知和價值如何影響有機食品消費者對購買有機食品的態度以及他們購買有機食品的行為意圖。本研究結果表明,價值意識是積極影響顧客對有機食品態度的關鍵因素,而顧客的積極態度是決定購買行為的關鍵因素。[[abstract]]  The free trade policies implemented by many countries have led to a drastic increase in international trade. Many people used to purchase products solely based on cost efficiency, but nowadays with standards of living continually improving and green consumption gaining momentum, people have begun to take more notice of the importance of value, quality, and health when it comes to their purchasing decisions. As such, environmentally conscious consumers will opt for products that reduce environmental harm and provide excellent health benefits. The organic food industry has grown rapidly because of the growing customer demand for safe and nutritious food. This study examines how risk perception and value affect organic food consumers' attitude toward purchasing organic food and their behavioral intention to purchase organic food. This study’s results show that value consciousness is a key factor in positively influencing customers' attitudes toward organic food, while customers' positive approach is a key factor in determining purchasing behaviors

    [[alternative]]A Case Study of the Adoption of Food Safety Management Systems in Corporations

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    [[abstract]]  本研究主要探討不同文化企業導入ISO 22000:2018食品安全管理系統時所遭遇的問題和解決策略,探究其經驗與成效。研究採質性訪談的方式進行。研究者選擇二間已成功導入IS2000:2018的食品企業,採個案訪談方式,並以有實際參與系統執行的高階人員為訪談對象,採用深度訪談法蒐集第一手資料為主,再以次級資料為輔,之後將訪談資料整理成逐字稿後進行研究分析。本研究結果顯示:(一)企業導入食品安全管理系統可以確保產品符合相關的食品安全法規、可以增加顧客信任度,提高市場競爭力 (二)實施教育訓練可以幫助員工了解食品安全的重要性和相關的法規和標準,並提高員工的技能和意識,員工可以更好地執行食品安全管理工作。(三)建立有效的供應商評估,可以確保供應商符合食品安全標準和法規及生產後的產品安全。本文的研究結果可提供給企業做為食品安全管理系統實行上的參考。[[abstract]]  This study focuses on the problems and solutions encountered by different cultural enterprises in implementing the ISO 22000:2018 food safety management system, and explores their experiences and effectiveness. The study was conducted through qualitative interviews. The researcher selected two food companies that had successfully implemented IS2000:2018 and used case interviews with senior personnel who were actually involved in the implementation of the system as interviewees.The results of this study showed that:(a) The introduction of food safety management systems in companies can ensure that products comply with relevant food safety regulations, can increase customer trust, and can improve market competitiveness (b) The implementation of education and training can help employees understand the importance of food safety and relevant regulations and standards, and improve their skills and awareness, and employees can better perform food safety management. (c) Establishing an effective supplier assessment can ensure that suppliers comply with food safety standards and regulations and that the products are safe after production. The findings of this paper can be used as a reference for companies to implement food safety management systems

    [[alternative]]A Study on the Devotional Deeds and Educational Career of I Kuan Tao the Master Hong-Zhen Chen

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    [[abstract]]  一貫道陳鴻珍前人,為己宏愿漂洋過海來到了台灣,從鄉村到都市一步一腳印,將道苗在台播種生根發芽,為芸芸眾生開道,終身全力奉獻,規劃了教育,投入慈善、文化、社會福利等公益事業,促進文明社會發展、淨化人心,她的光彩及熱情散播在台灣的每個角落。本著初發心、擇善固執,始終如一的慈悲喜捨精神。來台深耕了六十年的歲月,也由台灣發展傳至國外足跡遍及五大洲八十幾個國家,影響台灣甚至全球甚大。本文以創造性詮釋學為研究方法,探討她的行誼及其教育事業。她的道範行誼主要是生生不息,所以被封為不休息菩薩。教育事業主要為用生命影響生命。  陳鴻珍前人生於富貴門第有著堅忍不拔的精神,佛緣根機深厚,於及笄之年即能了悟人生無常,是一位坤道行者,用無比艱辛的毅力,終其一生法效觀音菩薩行誼走入修行之路,集宗教家、教育家、慈善家於一身,發四無量心,用慈悲喜捨大愛長存世間,一生一世無止盡無止息的付出,最後證明了「道」不白修,留下他生生不息的道範行誼。  陳鴻珍前人是儒者典範,實踐儒家之教育思想以生命影響生命,深刻體悟生命深層的意義與價值,開荒來台實踐他的生命教育思想理念,是為要培養仁人君子,落實於修道、學道、行道之真修者,開創貫徹道務三界連繫一元化、忠義字班、十組運作模式,貫通老、中、青、少從小學習到年老的教育制度,可大可久修辦課程,道學根植由寬且廣入深,開展出一片蓬勃發展榮景。不因陳鴻珍前人住世人生謝幕而停止道場推展,反倒是精神在天永續領導天人一起共辦。[[abstract]]  The predecessors of I-Kuan Tao, Chen Hong-Zhen came to Taiwan for her own aspirations. From the countryside to the city, step by step Tao seedlings were sown in Taiwan and took root and sprouted, paving the way for all living beings, dedicating all her life, planning education, putting in charity, culture, socila welfare and other public welfare undertakings, promoting the development of a civilized society and purigying people's hearts. Her brilliance and enthusiasm are spread in every corner of Taiwan. In line with the original intention, the stubbornness of choosing the good, and the consistent spirit of compassion and joy. After coming to Taiwan for 60 years, it has also spread from Taiwan to foreign countries and has spread to more than 80 countries on five continents, affecting Taiwan and even the world. This dissertation uses creative hermeneutics as the research method to explore her devotional deeds and her educational career. Her Dao Fan devotional deeds is mainly about endless life, so she was named as a Bodhisattva Neverest. The main purpose of educational career is to use life to influence life.  Senior master Chen Hong-Zhen, who was born in a rich and noble family, has a persevering spirit. The buddhist affinity is deeply rooted, she was able to realize the impermanence of life when she was young. She is a Kun Dao practitioner, with incomparably hard perseverance, followed the example of Avalokitesvara Bodhisattva throughout her life and walked on the road of practice, integrating religionists, educators, and philanthropists, exerting four boundless states of mind, using kindness, compassion, joy, and giving, and with great love to live forever in the world, endlessly throughout her life. Finally proving the “Tao” is not in vain, and leaving behind her endless Tao's devotional deeds.  Senior master Chen Hong-Zhen was a model of Confucianism. She practiced the Confucian educational thought to affect life with life, profound understanding the deep meaning and value of life. She, as a pioneer, came to Taiwan to practice her philosophy of life education, in order to cultivate a benevolent and perfect man, to practice Taoism, learn Taoism. The true cultivator of Taoism creates and implements the unity of the three realms of Taoism, the loyalty and righteousness class, and the ten-group operation model. Through the education system of old, middle, young, and young people from childhood to old age, courses can last forever, and Taoism is rooted in wide and deep, and a prosperous development is unfolding. Not because of senior master Chen Hong-Zhen's predecessor's curtain call of living life instead, the spirit will continue to lead heaven and man to co-organize it

    [[alternative]]Images, Stories, and Education: A Study of the Murals in Cave 254 at the Mogao Grottoes in Dunhuang

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    [[abstract]]  本論文主要探討敦煌莫高窟第254窟壁畫故事之教化意涵,第一章從研究動機,希望以莫高窟圖像故事,追朔佛教經典,分析其中佛教教化意涵。因此在文獻的探討上針對闡釋敦煌圖像在與佛教教化之間的關係之研究,分別從:一、莫高窟建造發展相關研究;二、與莫高窟254窟相關研究;三、敦煌壁畫藝術、壁畫故事相關研究,三個面向回顧文獻。研究方法主要以文獻分析法及圖像學帕諾夫斯基的圖像學理論來解析壁畫。  第二章敦煌莫高窟254窟之源流及工法特色,首先回朔莫高窟的發展歷史,再從石窟的演進由印度到敦煌在地化、包含中心塔柱的源起、石窟形制改變與運用,本研究認為石窟的演進與佛教之間的關聯具有相當大的連結,主因是因為「修行所需」而有了後續的發展。釐清石窟的緣起後,接下來就會從壁畫與254窟內特殊的工法進行探究。  莫高窟254窟故事壁畫共有四面,在第三、四章將以壁畫故事為主要研究對象,第三章的主軸在於從壁畫〈薩埵太子捨身飼虎〉、〈屍毗王割肉餵鷹〉中分析菩薩道為核心的教化;第四章則以〈佛陀降魔成道〉、〈難陀出家因緣〉之神通化世探究其神聖意涵。  第五章結論,從莫高窟壁畫的圖像故事,其目的是為了弘揚佛教教義,卻也反映的千年來,東西方民族之間和平相處的文化交流活動歷程。壁畫透過故事來闡述經典,再由圖像繪製,以易懂的圖像方式來理解佛法,其故事雖然源自佛經,但其中的情節,可能因翻譯而有取捨、增刪,故事的敘事衍變,是為了符合世俗民眾的心理,可能加入當時的思想、文化,使人們更樂於接受,故事所要傳達的意義。[[abstract]]  This paper explores the didactic implications of the murals in Cave 254 of the Mogao Caves in Dunhuang. Chapter 1 begins with the research motivation, aiming to analyze the didactic implications of Buddhist teachings through the visual stories depicted in the Mogao Caves. The literature review focuses on the relationship between Dunhuang imagery and Buddhist education, including studies on: 1) the development of the Mogao Caves, 2) research related to Cave 254 specifically, and 3) studies on Dunhuang mural art and mural stories. The research methodology primarily involves documentary analysis and the application of Panofsky's iconology theory to interpret the murals.  Chapter 2 explores the origins and construction techniques of Cave 254 in the Mogao Caves. It begins by tracing the historical development of the Mogao Caves and then examines the evolution of cave architecture from India to Dunhuang, including the origin of central pillar structures and changes in cave forms. This study recognizes a significant connection between the evolution of caves and Buddhism, mainly attributed to the need for spiritual practice leading to subsequent developments. Once the origins of the caves are clarified, the focus shifts to the exploration of mural techniques and the unique features within Cave 254.  Cave 254 in the Mogao Caves contains four story murals, which are the main subjects of investigation in Chapters 3 and 4. Chapter 3 analyzes the didactic aspects centered around Bodhisattva teachings through the murals “Prince Sattva Offering His Body to Feed the Tigers” and “King Śibi Sacrificing His Flesh to Feed the Hawk.” Chapter 4 explores the divine transformations and sacred meanings depicted in the murals “The Buddha Subduing Mara and Attaining Enlightenment” and “Nanda's Renunciation.”  Chapter 5 presents the conclusion, emphasizing that the visual stories of the Mogao Caves murals aim to promote Buddhist teachings and reflect a history of cultural exchange and peaceful coexistence between Eastern and Western civilizations over the past millennium. The murals convey Buddhist scriptures through storytelling and visual representation, providing an easily comprehensible way to understand the Dharma. Although the stories originate from Buddhist scriptures, their narratives may have undergone alterations, additions, or deletions during translation to align with the psychological inclinations of the secular audience and incorporate contemporary thoughts and culture, thereby facilitating greater acceptance of the intended meaning of the stories

    [[alternative]]Study on the Carbon Footprint and Emissions of Black Soldier Fly in Food Waste Management at Penghu Prison

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    [[abstract]]  黑水虻是一種環境友善的資源昆蟲,是自然界碎屑食物鏈中重要的一環,其不僅能快速處理畜禽有機資源物外,更能將之轉化為昆蟲蛋白做為動物性蛋白質替代飼料,用以取代豆粉或魚粉,而虻肥又可被應用做為天然的土壤改良資材,其改善耕地土壤普遍酸化,同時可以達成資源再生、農畜生產與環境保育的三個永續發展目標。許多研究驗證了黑水虻在處理有機廢棄物的優勢,甚至可取代傳統焚化爐之功能,同時我國政府有關單位更結合近年2050年淨零碳排之相關政策,將黑水虻生物處理系統(BIO-BSF System)」應用於降低碳排量等相關應用。  2050淨零碳排是近年來許多國家針對溫室氣體抑制的首要目標,我國政府對此也採用了多種應對方式來追隨此潮流,本研究主要針對澎湖監獄黑水虻固碳之碳排量進行探討,因監獄所收容之受刑人人數眾多,造成每日廚餘量驚人,本研究將探討黑水虻於澎湖監獄中所帶來的效益及相關影響,其中將以黑水虻解決廚餘之成效結合碳足跡結果差異作為探討主軸,進以了解澎湖監獄在使用此種方式後,平均年檢二氧化碳量與碳吸收量,並與其餘方式(焚化、堆肥)進行溫室氣體排放量比較,並提出對於此技術應用於固碳排放之相關建議。[[abstract]]  Black soldier flies are an environmentally friendly resource insect and an important part of the natural debris food chain. They can quickly process organic resources from livestock and poultry and convert them into insect protein as an animal protein substitute for feed, replacing soybean meal or fish meal. Moreover, the resulting larvae can be used as natural soil improvement materials, which can improve the generally acidic farmland soil and achieve the three sustainable development goals of resource recycling, agricultural and livestock production, and environmental conservation. Many studies have confirmed the advantages of black soldier flies in processing organic waste, and they can even replace the functions of traditional incinerators. In addition, the government in our country has combined relevant policies related to achieving net-zero carbon emissions by 2050 in recent years and applied the “BIO-BSF System” to reduce carbon emissions.  Achieving net-zero carbon emissions by 2050 is the primary goal of many countries in recent years to suppress greenhouse gas emissions, and the government in our country has adopted various response measures to follow this trend. This study mainly focuses on exploring the carbon emissions of black soldier flies in carbon sequestration in Penghu Prison. Due to the large number of inmates in the prison, the amount of daily kitchen waste is astonishing. This study will explore the benefits and related impacts brought by black soldier flies in Penghu Prison. It will focus on the effectiveness of black soldier flies in solving kitchen waste and combine the differences in carbon footprint results as the main research axis to understand the average annual CO2 emissions and carbon absorption in Penghu Prison after using this method, and compare greenhouse gas emissions with other methods such as incineration and composting. Finally, relevant suggestions for the application of this technology in carbon sequestration are proposed

    [[alternative]]Discussion on Sino-American Sensory Literacy in Cultural Tourism: A Case Study of Primary School Students' Participation in Art and Cultural Activities

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    [[abstract]]  近年來,政府推動十二年國民教育,強調核心素養、多元課程,跨領域課程的提倡,以及對藝術和美感教育的重視,並期待增加閒置藝術空間之使用率,故規劃許多藝術相關的文化旅遊,而本研究藉由國小學童參與文化旅遊活動後,來探討學生旅遊體驗價值、目的地吸引力對美感素養是否有提升。其研究對象主要為桃園地區國小學童,主要以近期曾參加藝文活動的學生為主要調查對象,有效樣本為452份問卷,並以 SPSS18.0 系統進行因素分析、敘述性統計分析、對各構面的差異分析、多元迴歸分析等研究方法,來分析問卷之資料,並驗證其分析結果。根據以下四個研究假說,其研究結果顯示:H1:在學生參與文化旅遊旅後,美感素養有所提升、H2:體驗價值與美感素養有顯著正向相關、H3:目的地吸引力與美感素養有顯著正向相關,以上三個假說其研界結果成立,以及 H4:學生背景會對美感素養有所差異,其研究結果部分成立。  根據以上研究結論與建議為,可透過文化旅遊之真實的情境和經驗,來增加學生的美感素養,故建議政府積極舉辦藝術相關文化活動,鼓勵家長積極參與親子藝文活動,教師積極進行跨領域教學創造藝術情境,藉此提升學生學習之動機與興趣,培養學生之美感素養。另外,在回歸分析中,發現學生喜愛科目為表演藝術時,若透過目的地吸引力,對美感素養有正向之影響力,故建議可培養表演藝術相關專長的師資,並且實際授課,且多採用真實情境的表演場域,提升學生學習力與美感素養,讓學童在表演藝術課上,能夠更充分的學習到表演方面的藝術涵養。[[abstract]]  In recent years, the government has promoted 12-year national education, emphasizing core literacy, multi-curriculum, advocacy of cross-disciplinary courses, and emphasis on art and aesthetic education, and expecting to increase the utilization rate of idle art space, so many art-related cultural activities are planned Tourism, and this study uses elementary school children to participate in cultural tourism activities to explore whether the value of students' travel experience and the attractiveness of destinations can improve their aesthetic literacy. The research objects are mainly elementary school children in the Taoyuan area. The main survey objects are students who have recently participated in art and cultural activities. The effective sample is 452 questionnaires. The SPSS18.0 system is used for factor analysis and descriptive statistical analysis. Differential analysis of facets, multiple regression analysis and other research methods are used to analyze the data of the questionnaire and verify the analysis results. According to the following four research hypotheses, the research results show that:H1:After the students participated in the cultural tourism trip, their aesthetic literacy improved, H2:There is a significant positive correlation between experience value and aesthetic literacy, H3:Destination attractiveness is significantly positively correlated with aesthetic literacy, the above three hypotheses are valid, and H4:Students' backgrounds will have differences in aesthetic literacy, and the research results are partially established.  According to the above research conclusions and suggestions, students’ aesthetic quality can be enhanced through the real situation and experience of cultural tourism. Therefore, it is recommended that the government actively organize art-related cultural activities, encourage parents to actively participate in parent-child art and cultural activities, and teachers actively carry out cross-disciplinary Teaching creates an artistic situation, thereby enhancing students' motivation and interest in learning, and cultivating students' aesthetic literacy. In addition, in the regression analysis, it was found that when students’ favorite subject is performing arts, if the attractiveness of the destination has a positive impact on aesthetic literacy, it is suggested that teachers with related expertise in performing arts should be trained, and the actual teaching, and more The use of real-life performance fields improves students' learning ability and aesthetic quality, so that students can more fully learn the art of performance in performing arts classes

    [[alternative]]The Impact of Overdue Loan Ratio and Capital Adequacy Ratio on the Operation Performance of Taiwan Listed Financial Institutions

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    [[abstract]]  由於2019年末的新冠肺炎疫情對金融業有非常大的影響,過去許多研究提出金融海嘯前後明顯對於台灣金融業資本適足率與營運績效有相當程度之影響,因此,本研究提出以新冠肺炎疫情為主軸,探討新冠肺炎疫情前後台灣上市銀行之逾期放款比率與資本適足率對經營績效之影響,以及樣本銀行對於新冠肺炎疫情的因應措施。本研究採用2007年1月到2022年12月之期間,台灣資產規模前五大之銀行逾期放款比率、資本適足率、資產報酬率、股東權益報酬率、每股盈餘的季資料,樣本資料來源為台灣經濟新報資料庫(TEJ)以及各家銀行公開揭露之財務報表,並運用橫斷面時間序列分析法來探討逾期放款比率與資本適足率對台灣上市銀行經營績效之影響。  本研究實證結果顯示在新冠肺炎疫情前資本適足率對資產報酬率呈現顯著性影響,但在新冠肺炎疫情後資本適足率對資產報酬率呈現無顯著性影響;在新冠肺炎疫情前資本適足率對每股盈餘呈現無顯著性影響,但在新冠肺炎疫情後資本適足率對每股盈餘呈現顯著性影響,另外,在新冠肺炎疫情前後逾期放款比率對本研究之經營績效皆有顯著性影響。本研究所得出之結果顯示在疫情前後資本適足率對於財務績效是有部分顯著之差異,研究樣本的五家銀行所顯示之結果在財務績效表現各家也各有差異。本研究希望能提供給台灣地區金融機構做為日後市場經營之參考。[[abstract]]  There have an significant impact on financial industry resulted from the COVID-19 epidemic breaking Since the end of 2019. Many studies in the past have proposed that the impact came from financia crisis has influenced the capital adequacy ratio and operating performance of Taiwan's financial industry before-and-after financial tsunami. We examine the impact of the overdue loan ratio and capital adequacy ratio on Taiwan public-listed banks on operating performance before and after the pneumonia epidemic, and the response measures to the pneumonia epidemic. This research uses the quarterly data of the overdue loan ratio, capital adequacy ratio, return on assets, return on shareholders' equity, and earnings per share selected from the five large-sized banks in Taiwan from January 2007 to December 2022. Panel data is cited from Taiwan Economic News Database (TEJ) and the publicly disclosed financial statements of various banks, and uses cross-sectional time series analysis to explore the impact of overdue loan ratios and capital adequacy ratios on the operating performance of Taiwan public-listed banks.  Based on our statistical analysis, the empirical results show that capital adequacy ratio has a significant impact on return on assets(ROA) before the COVID-19 pneumonia epidemic, though the capital adequacy ratio has no significant impact on return on assets(ROA) after the COVID-19 pneumonia epidemic. Furthermore, capital adequacy ratio has no significant impact on earnings per share(EPS), though after the COVID-19 pneumonia epidemic, capital adequacy ratio has a significant impact on earnings per share. In addition, ratio of overdue loans before and after the COVID-19 epidemic has a significant impact on Banks’ operating performance. The empirical results show that capital adequacy ratio has some significant differences in financial performance before-and-after the pneumonia epidemic, and the results shown in this research also have differences in financial performance to some extent. We expect that this study could provide important operating methods to Taiwan financial institutions as a reference in revising management methods to more efficient market operations in the future

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