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政府預算規則與稅制的總體經濟效果;The Macroeconomic Effects of Government Budget Rules and Tax Policy
No full text[[abstract]]本文建立一個內生成長模型，並且考慮稅率模型來探討在不同預算規則之下，政府課徵單一稅、累進稅或是累退稅，對經濟體穩定性以及經濟成長的影響。本文發現在平衡預算規則以及暫時性赤字預算規則之下，不論政府課徵單一稅、累進稅或是累退稅，經濟體均呈現馬鞍均衡。在永久性預算赤字規則之下，當公債增加，基本盈餘增加幅度不大時，政府課徵單一稅或是累進稅，經濟體長期而言將破產；若課徵累退稅，經濟體將出現多重均衡，因而不穩定。反之，當公債增加，基本盈餘增加幅度足夠大時，若政府課徵單一稅，經濟體呈現穩定的馬鞍均衡；若課徵累進稅，經濟體將破產；若課徵累退稅，當累退程度不大，經濟體呈現穩定的馬鞍均衡。當累退程度夠強，經濟體則呈現不穩定的多重均衡。當政府採用平衡預算規則與暫時性赤字預算規則，在長期下有相同的經濟成長率，然而當政府採用永久性赤字預算規則，其長期經濟成長率低於平衡預算規則與暫時性赤字預算規則下的經濟成長率。
This paper establishes an endogenous growth model, and considers the tax rate model to explore the impact of government tax policies on the stability of the economy and economic growth under different budget rules. The paper finds that under the balance budget rule and the temporary deficit budget rule,regardless of government tax policies, the economy has a saddle-path equilibrium.Under the permanent deficit budget rule, if the reaction of the government to change in public debt is not strong enough, in the long-run the economy will go bankrupt when flat tax or progressive tax are applied. When the government imposes a regressive tax, the economy may display indeterminacy. If the reaction of the government to change in public debt is sufficiently large, under flat tax, the economy has a saddle-path equilibrium. By imposing a progressive tax, in the long-run the economy will go bankrupt. Under regressive tax, when the degree of regressivity is not large, the economy has a saddle-path equilibrium. When the degree of regressivity is strong enough, the economy displays indeterminacy. Adopting the balanced budget rule or the temporary deficit budget rule results in the same economic growth rate in the long-run. However, when the government adopts the permanent deficit budget rule, in the long-run economic growth rate is lower than that under the balanced budget and the temporary deficit budget rule
探討匯率與VIX指數間的線性與非線性關係-以亞洲六國為例;The Linear and Non-Linear Relationship between Exchange Rate and VIX for Six Asian Countries
No full text[[abstract]]本文主要探討VIX指數變動率對中國、香港、日本、南韓、新加坡和台灣等國家匯率變動率的影響，利用ADF單根檢定、向量自我迴歸模型(VAR)、Granger因果關係檢定、衝擊反應函數分析以及門檻自我相關結構模型(TAR)等方法，來研究VIX指數變動率對於各國匯率變動率間是否有線性及非線性關係的影響。所用到的資料均取自於Datastream資料庫，樣本期間為1994年1月11日至2017年4月13日的日資料。實證結果顯示人民幣變動率不論在線性關係和非線性關係方面都不受到VIX指數變動率的影響，表示無法利用VIX指數變動率來預測人民幣變動率的趨勢；新加坡幣變動率和VIX指數變動率只有正向線性關係，表示可以利用VIX指數變動率來預測新加坡幣變動率的趨勢；港幣變動率和VIX指數變動率有正向線性關係，並在體制1和體制4的時候和VIX指數變動率有正向非線性關係的存在、日元變動率和VIX指數變動率有負向線性關係，並在體制2的時候和VIX指數變動率有負向非線性關係的存在、新台幣變動率和VIX指數變動率有正向線性關係，並在體制1、體制2、體制4、體制5和體制6的時候與VIX指數變動率有正向非線性關係的存在、韓元變動率和VIX指數變動率有正向線性關係，並在體制2、體制4和體制6的時候與VIX指數變動率有正向非線性關係的存在，表示可以利用VIX指數變動率來預測香港、日本、台灣和南韓匯率變動率的趨勢。因此投資人可以利用VIX指數變動率的走勢來預測港幣、日元、韓元、新加坡幣和新台幣變動率的方向，以利於資金風險的控管和進行更縝密的投資策略，以降低無謂的損失
企業資源規劃系統內部控制機制之研究–以生產循環為例;Enterprise Resource Planning System on Enterprise Internal Control for Manufacture Cycle
No full text[[abstract]]近年來，資訊科技不斷地進步，企業的經營應運用資訊科技的優勢，強化企業體質，提升競爭力，企業選擇企業資源規劃系統的整合，改善作業流程，將內部控制八大循環，連結人力資源、生產、銷貨、研發及財務，提供經營者即時的有效資訊，可以把企業流程合理化、程序簡單化、資料即時化，打造企業管理的完整性，以縮短市場反應需求時間，在此環境下，改變了企業交易的環境，使得內部控制制度亦必須逐漸配合資訊化環境進行調整，才得以相互配合，發揮執行內部控制的最大效用，使企業作業流暢、降低企業風險。本研究以企業資源規劃系統內部控制制度的生產循環營運活動為主體，將透過文獻探討及引用財政部證卷管理委員會公佈之公開發行公司內部控制制度標準規範-製造業之生產循環內部控制之必要控制點，提出「企業資源規劃系統之內部控制機制」，最終，以個案研究法進行實務端的驗證，來檢視個案公司內控制度落實度及關鍵控制點設計。本研究顯示企業資源規劃系統內部控制制度的生產循環營運活動，除了內控辦法與關鍵控制點的實施，有些是無法由系統替代需由人工控制的，例如：工單生產計劃、工單管控、訂定作業程序、差異分析等事項都是人工控制；在品質管制作業活動，ERP無法符合品質檢驗的要求，需再獨立程式開發，才能協助品質管制作業。
In recent years, IT continuously improving, enterprise should fully use the strength of IT, to improving its competitiveness. Enterprise selecting ERP system to integrate and improve working procedure, to make internal control cycle linkage with HR, OP, sales, RD, financial, thus managers could have immediate information to make reasonable, simplify procedure to achieve completion management and shorten market reaction time. Under such circumstance, enterprise transection environment had changed, internal control system need to be adjusted to coordinate with IT to have maximum efficiency control, in this way, to lower risk and smooth operation.The research is based on operation activity cycle of ERP internal control system, through literature discussion to propose ERP internal control system assay. We will verify through case study to check the feasibility, and discuss the effectiveness of ERP internal control practice
社會企業經營績效評估項目之研究;A Study Of Performance Measurement Items In Social Enterprises
No full text[[abstract]]近年來因眾多的社會問題紛紛浮出檯面，如食品安全問題、環境破壞問題、青年/弱勢就業問題、教育失衡等，這些棘手的社會問題需要跳脫傳統的方式來解決，而社會企業正是各方寄予厚望的新型組織型態，臺灣更於 2014 年訂為「社會企業元年」，以企業經營之方式賺取利潤，並將獲利所得再投入解決社會問題，以取之於社會用之於社會的正向循環邁進。社會企業的經營是非常不容易地，除了要與一般市場競爭獲取利潤，還得思考如何才能有效地解決社會問題的經營方式，同時再與大眾溝通。然而一般企業都需要做企業經營績效的檢示，更何況是這樣複雜的新經營組織型態，加上目前在臺灣的社會企業多為五年以內的年輕企業，更需要在檢視經營的成果與未來依循的方向，不僅在建立組織內(外)部運作流暢程度，也讓社會大眾了解該組織其社會性的經營成果，投資人可以在組織有資金需求時透過該經營績效了解組織運作的狀況。本研究採用 Gowin’s Vee 的研究策略，在文獻端以紮根理論的方式進行文獻的蒐集與探討，因 B 型企業適合的範圍包含狹義型的社會企業，故亦參考 B 型企業的評估架構，找出適用於臺灣社會企業經營續效的評估項目，再透過德爾菲法的專家問卷的方式修正評估項目，最後修正結果共 35 個評估項目，分為公司治理、員工、社區(群)、環境、影響力商業模式等五大構面。在評估項目的重要性以「商業模式如何解決社會或環境的問題」為社會企業在經營成果上最為最要的事項。次要的則為「財務資料的公開性與透明度」與「確保社會與環境的使命會維持一段時間，不會隨著公司所有權移轉而有所改變」。以上結果顯示，要成為一家社會企業，必須先發現並了解社會或環境出現了那些問題？並且如何透過商業模式得以使問題被解決或改善。希望透過本研究的結果，提供社會企業經營者在未來的經營成果上可以自我檢視，讓社會企業未來可以走向更好的狀態。
In recent years, there are more and more critical social problems such as food safety, environmental damage, youth/vulnerable employment, and educational imbalance that could not be fixed with traditional solutions. In order to solve these problems, forward thinking by social enterprises is going to be needed. In other words, social enterprises reinvest the majority of their profits back into their business or the local community, and thus tackle social problems.However, starting and running a social enterprise is not an easy task. A social enterprise not only has to earn revenue but also achieve its social or environmental mission. Additionally, even though social enterprise is an innovative organization form, it still requires performance evaluation to measure its result and provide directions that it should follow. During this process, the effectiveness and efficiency of business operations would be improved, the social mission reporting would be transparent, and investors could know more about the operation within the organization.Hence, this study adopted Growin’s Vee research strategy and applied the grounded theory approach for collecting and analyzing data. And the evaluation structure of B Corp and Delphi method are included in this study to set up the assessment items as well. Therefore, this research aims to measure the five sections with respect to Governance, Workers, Community, Environment and Impact Business Models. The results indicate that an intentional business model designed to address social or environmental issue has the most significant relationship with operation results. Secondly, the formal and transparent financial information and the maintenance of social or environmental mission regardless of company ownership are the next significant factors. Based on the analyses above, a social enterprise should figure out social or environmental issues first and then tackle problems by doing business. In conclusion, we hope the results from this study will provide assessment items for the operators to measure what matters and make a difference
機構投資人、研發投資與資訊不對稱之關聯性－以綠色能源產業為例;The Relation among Institutional Investors, R&D Investments and Information Asymmetry: Evidence from the Green Energy Industry
No full text[[abstract]]雖然研發投資可為企業帶來長期效益，但短視近利的公司經理人可能會透過減少研發費用來達到短期績效目標，此外，在代理理論架構下，經理人與投資者間存有資訊不對稱的問題，因此本文的主要研究目的為探討機構投資人是否可做為有效的監督者，使公司更加重視長期績效，提升對研究發展活動的投資，並且進一步探討在不同資訊不對稱程度下，是否對機構投資人與研發投資間的關係產生影響。本文主要研究對象為臺灣綠色能源產業之114家上市上櫃公司，研究期間為2009年至2016年。本研究結果顯示，機構投資人與公司研發投資間具有顯著正向關係，且在資訊不對稱程度偏高時，兩者間的正向關係更加顯著。
Although research and development (R&D) investments can bring long-term benefits to the firms, the reduction of R&D expenses can be undertaken by myopic management to achieve short-term performance goals. Moreover, there exist information asymmetry problems between management and investors under agency theory. Thus, the main purpose of this study is to explore if institutional investors can perform an effective monitoring, making firms focus more on long-term performance and increasing R&D investments. Also, this study seeks to explore if the relationship between institutional investors and R&D investments is affected with different degrees of information asymmetry. This study investigates the relationship between institutional investors and R&D investments for 114 Taiwanese listed green energy industry firms from 2009 to 2016. Empirical evidence shows that there is a significantly positive relationship between institutional investors and R&D investments, and this relationship is stronger for firms with higher degree of information asymmetry
法人說明會影音資訊與未來盈餘反應係數之關係;The Relationship of Conference Call Video Information and Future Earnings Response Coefficient
No full text[[abstract]]由於法人說明會成為近年來公司與外部投資人之重要的溝通媒介，為了提升資訊透明度，減緩公司與投資人間資訊不對稱之問題，證交所於2013年6月1日起強制國內自辦法人說明會公司應將法人說明會影音資訊檔案上傳公佈予市場投資人做為參考。本研究主要探討法人說明會影音資訊與未來盈餘反應係數之關係，實證結果證明，透過自辦召開法人說明會之影音資訊之語調特性，可以改變投之人對於未來盈餘之期望，進而反應在股價上。本研究發現自辦法人說明會上陳述階段正面用詞的比率、自辦法人說明會上董事長、CFO 於陳述階段正面用詞的比率，其未來盈餘反應係數(future earnings response coefficients, FERCs)會比較高。此外，本研究之實證結果也證實了證交所透過新法規強制上市櫃公司提供法人說明會影音資訊檔案，提升公司之資訊揭露透明度及強化資訊公開，進而降低市場投資人與企業間之資訊不對稱，能夠做出對市場投資人更有利的投資決策。關鍵詞：法人說明會、法人說明會影音資訊、未來盈餘反應係數
Conference call has become an important method of communication for companies and external investors in recent years. In order to enhance the transparency of the information and reduce the information asymmetry between the company and the investors, Taiwan Stock Exchange (TWSE) required that company need to upload audiovisual records to the platform for public when the company hold the conference call after June 2013 as a reference. This study mainly researches on the relationship of conference call video information and future earnings response coefficient (FERCs). The empirical results show that through the characteristics of the audiovisual records’ tone, the investors can change the expectations of the future earnings response coefficients, and then reaction on the stock price. In the condition of the conference call was held by company its own, the more positive ratio of tone on presentation time of conference call, the higher the future earnings response coefficient (FERCs), as well as the ratio of tone on presentation time of director or CFO. In addition, in this study we provide evidence that TWSE required that company need to provide conference call video information to the platform for public. Indeed, the information transparency was enhenced and strengthen the disclosure of information, thereby reducing the information asymmetry between the market investors and enterprises and provide general investors more information to make better investment decision.Keywords：Conference Call, Conference Call Video Information, Future earnings response coefficient(FERC
基於正交性之多使用者多輸入多輸出系統之用戶分群及波束選擇演算法;User Grouping and Beam Selection Algorithms for Multi-user MIMO Systems Based on Orthogonality
No full text[[abstract]]面臨行動通訊技術的日新月異，頻譜已成為無線通訊系統的重要資源，雖然4G(4th generation)行動系統已在全球被廣泛地使用，技術上仍有改善的空間，而5G(5th generation)的發展也已經是近年來全球的熱門研究議題。 5G行動系統的一個關鍵特性是基地台使用大量天線的大規模多重輸入多重輸出技術。大規模多輸出多輸入技術使基地台能夠同時服務多個用戶從而提高系統容量。藉由使用大規模多輸出多輸入技術，基地台可以在不同方向上形成多個正交波束。當基地台底下服務的用戶數量增加且波束數量太過龐大時，如果對所有用戶和波束做聯合檢測 (joint detection)，則最大相似度接收機的複雜度非常高。因此，我們嘗試設計用於上行鏈路的用戶分群演算法，為了讓只有在同一群組的用戶在基地台被共同檢測到。對群組的最大用戶數量設限，從而可以減少檢測器的複雜度。本篇論文我們提出了一種用戶分群和波束選擇演算法。主要是利用用戶的通道投影來評估用戶間的正交性，以此作為分群的依據。模擬結果顯示該演算法能有效提高系統和率。
Facing the ever-changing mobile communication technology, the spectrum has become an important resource in wireless communication systems. Although 4G (4th generation) mobile system has been widely used around the world, there is still room for improvement in technology. The development of 5G (5th generation) mobile communication system has also been a hot topic in recent years around the world. A key feature of 5G mobile system is the massive MIMO technology of which the base station equips with a large number of antennas. Massive MIMO technology enable the base station to serve multi-users at the same time so that the system capacity can be increased. By using the massive MIMO technology, the base station can form many orthogonal beams in different directions. When the number of users to be served under the base station is increased and the number of beams is too large, the complexity of the maximum-likelihood (ML) receiver is extremely high if all users and beams are joint detected. Therefore, we try to design a user grouping algorithm for up-link, so that only users in the same group are jointly detected in the base station. The maximum number of users in a group is limited by a predefined value so that the complexity of the detector can be reduced.In this paper, we propose a user grouping and beam selection algorithm. The major idea is to use the user's channel projection to assess the orthogonality between users, as a metric for grouping. Simulation results show that the proposed algorithm can effectively increase the system sum rate
在P4網路中虛擬演進封包核心網路的設計與實作;Design and Implementation of Virtualized Evolved Packet Core in P4 Networks
No full text[[abstract]]在傳統4G電信核心網路的架構中，專有設備價格不斐並缺乏佈署彈性，網路及運算資源調度困難。電信核心網路必須接受成千上萬用戶註冊，一台伺服器可能無法負擔，勢必佈署多台。若有新的應用服務導入，越多的硬體設備就會有越高的複雜度與整合測試耗時過長的問題，難以即時推出新服務。在網路功能虛擬化(Network Function Virtualization, NFV)的發展下，硬體資源虛擬化為多個虛擬機(Virtual Machine, VM)，傳統專用4G核心網路的相關網路設備功能以軟體的方式虛擬化為虛擬演進數據核心網路 (virtualized Evolved Packet Core, vEPC)，將其功能安裝在商用伺服器上的VM之中，大幅提升各EPC軟體網路元件部署與更新的敏捷性，並能實現依照需求動態彈性擴充。軟體定義網路(Software Defined Network , SDN)將傳統網路中Control Plane與Data Plane分離，讓網路控制與管理可程式化，網路管理權可以交由控制器(SDN Controller)控管，達到彈性化與集中管理效益。P4(Programming Protocol-Independent Packet Processors)語言可自行定義交換機對封包的處理邏輯，讓P4交換機中的Data Plane可程式化， 解決OpenFlow無法編程交換機處理封包的邏輯，同時改善目前SDN編程能力不足的問題。因此本研究利用NFV與SDN搭配P4 Switch實作出一套vEPC，包含vMME(virtualized Mobility Management Entity) 、vSGW(virtualized Serving Gateway)與EPC Data Plane。vSGW實現SGW Control Plane功能與部份PGW Control Plane功能，而EPC Data Plane則使用P4 Switch實作。最後本系統接上小型基地台(Small Cell)與vHSS(virtualized Home Subscriber Server)實現EPC完整功能，包括Attach、Release、Service Request、Tracking Area Update、Handover與Detach。
In 4G Evolved Packet Core (EPC) network, the cost of dedicated EPC function devices are so high. The lack of deployment flexibility increased the difficulty of resource allocation and network scheduler. In the general case, for handling the registration of thousands of users and massive data forwarding an EPC needs many dedicated EPC function devices. Therefore, providing news services needs more hardware devices in the system and increases the complexity and longer testing time. It is difficult to launch new services immediately. In the development of Network Function Virtualization (NFV), the resources of physical machines are virtualized into many Virtual Machines (VM). Traditional 4G core network functions is virtualized in Virtualized Evolved Packet Core (vEPC) and being installed in VMs inside commercial servers. vEPC improves the agility of deployment and update various EPC software network components, realize the dynamic expansion according to demand. A Software Defined Networking (SDN) architecture defines how a software-based technologies and commodity networking hardware that separates the SDN control plane and the SDN data plane of the networking stack. SDN controller provides a centralized view of the entire network, making it easier to centralize enterprise management and provisioning. Using Programming Protocol-Indecent Packet Processor (P4) language, we can define the processing logic of switch, making the Data Plane in switches programmable. This solves the problem that packet switching logic cannot be programmed in OpenFlow switches and improves the insufficiency of programmability of SDN data plane.Therefore, we use NFV and SDN with P4 switches to implement a vEPC including virtualized Mobility Management Entity (vMME), virtualized Serving Gateway (vSGW), and the Data Plane of EPC. We implement vSGW, including SGW Control Plane function and part of the PGW Control Plane function. EPC Data Plane is implemented with P4 Switches. Finally, we connect base stations, virtualized Home Subscriber Server (vHSS) to our system, and achieve the full functions of EPC including Attach, Release, Service Request, Tracking Area Update, Handover, and Detach
收養必要性之研究;
No full text[[abstract]]本論文名稱為收養必要性之研究，係關於收養關係是否有必要成立之判斷標準之相關研究，因此就收養之理論、制度目的、立法例，構成要件等均須加以研究。因此除蒐集有關書籍、學術論著、期刊、學位論文等文獻加以分析研究收養之必要性外，並輔以比較研究法及裁判分析，藉以從中發現各國收養制度之發展趨勢與實務上收養必要性認定標準，以作為我國收養制度修正之參考。 本論文共分為五章，各章內容及其重點如下：第一章緒論，分為四節，用以說明本文之研究動機及目的、研究方法、研究範圍及章節安排。第二章收養制度及法理基礎，分為四節，主要用以論述我國收養制度之法制現況為何。第三章收養必要性之建構，分為四節，藉由外國立法例之比較，說明收養必要性之意義與實益，及其判斷標準，與修正建議。第四章收養必要性之裁判分析，分為五節，就我國法院收養事件之裁定作比較分析及歸納，以明實務針對收養必要性之判斷標準為何。第五章我國法律規範與實務之檢視及修正建議，分為二節，總結本文之研究心得與建議。 本文針對我國法律規範與收養實務之檢視結論為：一、均強調須有收養之真意；二、收養規範目的與實際上之目的不同；三、成年收養欠缺共同生活期間之規範；四、未成年收養有試行養育之必要。就收養必要性之相關修正建議為：一、建立以「為成就一個家庭」為收養目的之收養制度；二、嚴格限制終止收養之要件；三、成年收養增加「須有同住事實」之成立要件；四、未成年收養改採「強制」試養制度
我國無形文化資產保存法制研究－以登錄程序為中心;
No full text[[abstract]]本文研究目的乃在了解我國無形文化資產保存之法制化情形，並以無形文化資產登錄程序為檢討對象。面對我國多元族群之事實狀態，以及全球化過程中外來文化的衝擊，應如何具體落實我國憲法肯定多元文化之國家目標，建構我國文化資產保存之法制，確保各族群在文化資產保存事務上能保有其文化參與之主體性，延續無形文化資產之生命力。本文係從文化概念之內涵以及全球化過程對於人類生活所造成之影響為開展，進一步說明聯合國對於無形文化遺產之概念發展、保護目的及其保護課題。對於我國文化資產保存法制體系建構，本文先從國家與文化之關係，說明我國憲法對於「族群」及「文化」之相關規範、文化基本權之發展、基本國策中肯定多元文化之內涵及其衍伸之原則，以及其他法源結構為說明。有關於無形文化資產登錄程序之具體實踐上，自2016年我國文化資產保存法修正後，業於立法目的肯認人民對於文化資產保存具有普遍平等之參與權利，但對於族群及個人應如何參與文化資產保存之權利內涵並未有具體之規定，衡酌公民與政治權利國際公約及經濟社會文化權利國際公約對於人人得參與文化生活權利之解釋，應確保人民在參與、接近以及對文化生活之貢獻上享有一定權利。在文化資產保存登錄審議程序中，促使各族群以及無形文化資產保存者，得充分參與陳述意見，並廣納地方社群意見，降低專家學者獨斷地價值判斷，造成人民與專家學者間之差距。使無形文化資產保存工作能由強調國家行政任務，轉向由個人或族群自主、積極開展並充分賦權的文化生活保障