https://ir.lib.ncu.edu.tw/handle/987654321/89 Search the Channel s https://ir.lib.ncu.edu.tw/simple-search https://ir.lib.ncu.edu.tw/handle/987654321/99344 title: 探討語言能力對青年國際移動意願之影響 abstract: 近年來，隨著全球化趨勢加速與人材競爭白熱化，國際移動力已成為當前時代下青年必備的關鍵競爭力。同時，國際移動力也被視為個人在全球勞動市場中獲取高回報的重要途徑，而語言能力則是能降低跨國移動成本，累積人力資本的核心要素。本文結合「台灣教育長期追蹤資料庫後續調查」(Taiwan Education Panel Survey and Beyond, TEPS-B)，透過問卷中的國際移動相關變項，包含影響移動意願的個人特質、國際經驗、家庭背景及環境等資料，進行重新分類與編碼後，採用普通最小平方法(Ordinary Least Squares, OLS)進行實證分析，系統性探討各變項對台灣青年跨國移動意願的影響，並進一步分析社會人口特徵影響下之差異。 根據實證分析結果，語言能力與青年赴海外工作意願呈現正向且在統計上顯著之關聯。惟不同語言類別之影響效果存在異質性。具體而言，在控制個人背景與相關因子後，綜合語言能力與跨國移動意願的關聯最為明顯。在各語言能力的檢驗中，英語能力與日語能力皆呈現正向關聯，顯示英語以外之第二外語亦具有不可忽略的角色。進一步地，當模型同時納入多種語言變項時，各語言係數相較於單一語言模型有所下降，意味著不同語言能力之間存在部分重疊。但英語與日語仍保有各自的獨立解釋力，顯示語言資本並非僅能以單一語言完全代表。因此，相較於僅具備單一外語能力，採取多元語言資本方式衡量，更能捕捉影響國際移動意願的關鍵資訊。基於上述結果，政策上除持續強化英語能力外，亦應鼓勵第二外語學習，以避免獨尊英語而低估多語能力對跨國流動可能帶來的助益。 另外，國際經驗的累積與國際移動意願之間呈現密切關聯，顯示跨國文化接觸可能有助於降低青年對跨境移動的心理成本與資訊門檻。實證結果指出，國外旅遊、國外居住、以及與外國人互動等國際經驗，與青年之語言能力及赴海外工作意願皆呈現顯著正向關聯。此意謂著，透過學生時期的跨文化接觸，不僅能提升青年在異文化環境下的適應信心，更與語言能力形成相輔相成的加乘效果，具備語言能力者更易獲取國際經驗，而豐富的國際經驗又進一步強化了移動意願。 最後，值得進一步關注的是社會人口特徵所反映的家庭社會資本差異。以父母教育程度作為家庭資本指標的比較顯示，在家庭資本較高者(父或母學歷任一方達專科以上)，語言能力與跨國流動意願之間雖仍呈現顯著關聯，但其邊際作用相對較小，可能反映其在資源取得、資訊與支持網絡上存在其他替代性途徑；相對地，在家庭資本較低者(父母學歷皆為專科以下)，語言能力與國際經驗與跨國流動意願的關聯更為明顯，顯示人力資本與國際經驗可能在一定程度上扮演「補足家庭資本不足」的角色。 綜上所述，若政策目標在於提升整體國際移動力並減少階層差異，資源投入應更聚焦於弱勢家庭青年之語言能力培養，與可負擔之國際經驗累積，例如補助短期交換、海外實習、跨文化交流計畫，將能擴大其取得跨國機會的可能性。;In recent years, with the acceleration of globalization and intensification of talent competition, international mobility has become a key competitive advantage essential for youth in the contemporary era. Simultaneously, international mobility is viewed as an important pathway for individuals to obtain high returns in the global labor market, while language ability serves as a core element that can reduce cross-national mobility costs and accumulate human capital. This paper utilizes the &quot;Taiwan Education Panel Survey and Beyond&quot; (TEPS-B), analyzing international mobility-related variables from the questionnaire, including personal characteristics affecting mobility willingness, international experiences, family background, and environmental data. After reclassification and coding, Ordinary Least Squares (OLS) regression is employed for empirical analysis to systematically explore how various factors influence Taiwanese youth′s willingness for cross-national mobility, and further analyzes differences under socio-demographic characteristics. According to empirical analysis results, language ability shows a positive and statistically significant association with youth′s willingness to work overseas. However, the effects vary depending on language type. Specifically, after controlling for personal background and relevant factors, comprehensive language ability demonstrates the strongest association with cross-national mobility willingness. In the examination of individual language abilities, both English and Japanese proficiency show positive associations, indicating that second foreign languages beyond English play a non-negligible role. Furthermore, when multiple language variables are simultaneously incorporated into the model, the coefficients for each language decrease compared to single-language models, suggesting partial overlap between different language abilities. Nevertheless, both English and Japanese maintain their independent explanatory power, demonstrating that language capital cannot be fully represented by a single language alone. Therefore, compared to possessing proficiency in only one foreign language, measuring multiple language capital better captures key information affecting international mobility willingness. Based on these results, policy should not only continue strengthening English abilities but also encourage second foreign language learning, avoiding the exclusive privileging of English while underestimating the benefits multilingual abilities may bring to cross-border mobility. Additionally, the accumulation of international experience shows a close association with international mobility willingness, suggesting that cross-cultural contact may help reduce psychological costs and information thresholds related to cross-border movement. Empirical results indicate that international experiences such as foreign travel, living abroad, and interaction with foreigners all demonstrate significant positive associations with youth language ability and willingness to work overseas. This implies that cross-cultural contact during student periods not only enhances young people′s confidence in adapting to different cultural environments but also creates a mutually reinforcing effect with language ability – those with language skills more easily gain international experience, while rich international experience further strengthens mobility willingness. Finally, family social capital differences reflected in socio-demographic characteristics warrant further attention. Comparing family capital using parental education level as an indicator shows that for those with higher family capital (either parent with college education or above), although there remains a significant association between language ability and cross-national mobility willingness, the marginal effect is relatively small. This may reflect alternative pathways in resource acquisition, information, and support networks. Conversely, for those with lower family capital (both parents below college education), language ability and international experience show more pronounced associations with cross-national mobility willingness, suggesting that human capital and international experience may to some extent play a role in &quot;compensating for insufficient family capital.&quot; In conclusion, if policy goals include enhancing overall international mobility and reducing class differences, resource investment should focus more on cultivating language abilities of youth from disadvantaged families and accumulating affordable international experiences, such as student subsidizing short-term exchanges, overseas internships, and cross-cultural exchange programs, which could expand their possibilities for obtaining transnational opportunities. <br> https://ir.lib.ncu.edu.tw/handle/987654321/99342 title: 台灣融資租賃產業分析 abstract: 台灣融資租賃產業的形成源於中小企業長期面臨的融資落差。銀行授信偏重財報透明度與擔保品，致使部分企業難以取得足額資金；融資租賃公司則以契約彈性、審查速度與現場觀察為主要特徵，成為中小企業取得外部資金的重要替代管道。然而，產業雖具金融中介功能，長期卻缺乏專屬法規與統一監理架構，使市場定位、契約規範與風險認知仍存在不一致性。 本論文以結構－行為－績效（Structure-Conduct-Performance, SCP）架構為主軸，結合台北市租賃商業同業公會統計資料、四大上市融資租賃公司財務資訊、制度環境以及產業實務觀察，系統性分析台灣融資租賃市場之競爭格局、經營行為與營運績效。研究結果顯示，我國融資租賃市場呈高度集中之寡占結構，市場主導權集中於少數大型業者；大型與中小型公司在資金來源、授信文化、風險控管險控管架構與商品設計上呈現顯著差異，形成分層競爭的市場樣貌。 在行為面，本論文發現授信制度與組織文化深刻形塑業者策略。大型融資租賃公司多依賴制度化審查流程、跨部門協作與資料庫管理，以提升決策效率與風險控管；中小型業者則以集中決策、擔保偏好與契約嚴謹度因應資訊不對稱，展現不同的風險承擔模式。績效面分析顯示，主要業者長期維持穩健獲利與良好資產品質，但亦受到利率環境與監理政策變化的顯著影響。 綜合分析，本論文指出台灣融資租賃業兼具金融中介與實體產業服務之雙重屬性，對中小企業資金流通具有關鍵作用。未來若能推動專法制定、強化監理一致性、提升資訊揭露透明度，並持續完善人才培育與風險控管制度，將有助於提升市場信任與透明度，使融資租賃業在穩健風險控管下充分發揮其經濟功能。 ;This study applies the Structure-Conduct-Performance (SCP) framework to examine the development, market structure, business conduct, and performance outcomes of Taiwan’s financial leasing industry. The analysis draws upon data from the Taipei Leasing Association, financial statements of major listed leasing companies, regulatory materials, and industry observations. The results indicate that Taiwan’s financial leasing market exhibits a highly concentrated oligopolistic structure dominated by a small number of large firms. Differences in funding sources, credit cultures, organizational systems, and product designs lead to distinct operational patterns between large and small firms. In terms of conduct, the study finds that organizational culture and credit decision-making mechanisms significantly shape firm behavior. Large leasing companies rely on institutionalized credit procedures, data-driven review tools, and cross-departmental collaboration to balance efficiency and risk control. Small and medium-sized firms, facing higher information asymmetry and resource constraints, tend to adopt centralized decision-making, collateral-driven lending, and more stringent contractual terms as their primary risk-management strategies. Performance evaluation shows that major leasing firms maintain stable profitability and sound asset quality, although their outcomes remain sensitive to changes in interest rates and regulatory conditions. Overall, the findings highlight the dual financial–industrial nature of Taiwan’s leasing industry and its important role in supporting SME financing. The study suggests that future development should prioritize dedicated legislation, regulatory consistency, enhanced information transparency, and strengthened risk-management and talent-training systems to improve industry stability and credibility. <br> https://ir.lib.ncu.edu.tw/handle/987654321/98005 title: 臺灣矽烷市場SCP分析 abstract: 本論文採用結構–行為–績效（Structure–Conduct–Performance, SCP）模型統整臺灣矽烷（Silane, SiH₄）市場之因果關係與政策意涵。市場結構上，供給端由少數跨國供應商掌握核心技術、關鍵設備與長期合約（LTA），屬賣方寡占；需求端集中於台積電、聯電等少數晶圓廠。不同純度／等級間替代性弱，加上漫長驗證與嚴格安全合規提升轉換成本，使高純產品門檻與集中度更高。綜合集中度指標顯示市場高度集中（CR4≈70–80%；HHI≈1,800–2,000），與其差別化且雙邊集中的緊密寡占特徵相符。矽烷作為半導體製程氣體，對氣相沉積（CVD）與外延成長（Epitaxy）關鍵製程具有關鍵性。方法上，本文結合官方統計、政策法規與產業報告，並以標準競爭與訂價權指標（如 Lerner 指標）評估競爭態勢，同時分析資本強度與合規成本對投資前置時程與現金流的影響。 於行為面，業者多以多氣體整合與服務外包提升黏著，合作型態以長期合約與策略聯盟為主；訂價上，中低階產品偏向成本加成，高階產品採協議式／價值導向並輔以滲透與差別定價以管理客群與風險。政策環境方面，相較美國《晶片與科學法案》（CHIPS and Science Act）與中國「紅色供應鏈」，臺灣在戰略性材料之政策定位、備援與儲備機制仍待完備；同時中國低價產能外溢擠壓中低階利潤，導致價格兩極化並抑制創新投資。綜合績效遂呈現「高投資、長回收、短期償債壓力」特徵，獲利重心轉向高階產品與整合服務。 綜合前述，本論文提出三層次建議：政策面—納入矽烷及其關聯衍生物為戰略性材料，建構以風險為本的戰略儲備與跨部會協調機制，並透過專區化設置與快速合規通道以縮短投資前置時程；產業面—分階段推動在地化產能、擴大多元原料來源，並配合在岸化供應長約框架、動態需求預警與情境推演以強化供應韌性；能力面—深化產學合作與人才培育，聚焦製程安全、純化與分析量測等關鍵技術。此一組合式策略可同步改善結構、引導行為並提升績效，降低進口依賴與供應中斷風險，進而鞏固臺灣於全球半導體供應鏈之競爭優勢。 ;This study employs the Structure–Conduct–Performance (SCP) framework to synthesize causal relationships and policy implications in Taiwan’s silane (SiH₄) market. On structure, a small set of multinational suppliers control core technology, critical equipment, and long-term agreements (LTAs), forming a seller-side oligopoly, while demand is concentrated in a few wafer fabs (e.g., TSMC, UMC). Weak substitutability across purity/grade—together with lengthy qualification cycles and stringent safety/compliance requirements—raises switching costs and heightens concentration in high-purity segments. Combined concentration metrics indicate a highly concentrated market (CR4 ≈ 70–80%; HHI ≈ 1,800–2,000), consistent with a differentiated, bilaterally concentrated tight oligopoly. As a process gas, silane is critical to CVD and epitaxy. Methodologically, we integrate official statistics, policy/regulatory sources, and industry reports, and evaluate competition and pricing power using standard indices (e.g., the Lerner index), while analyzing how capital intensity and compliance costs shape pre-investment lead times and cash-flow dynamics. On conduct, firms enhance stickiness through multi-gas integration and outsourced services, relying chiefly on LTAs and strategic alliances. Pricing is generally cost-plus for low-to-mid grades, whereas high-end products adopt negotiated/value-based approaches, complemented by penetration and price discrimination to manage segments and risk. In the policy environment, compared with the U.S. CHIPS and Science Act and China’s “red supply chain,” Taiwan’s designation, backup, and stockpiling mechanisms for strategic materials remain incomplete. Concurrently, spillovers of low-priced Chinese capacity compress mid- to low-end margins, bifurcating prices and dampening innovation investment. Performance thus exhibits “high investment, long payback, and short-term debt-service pressure,” with profits shifting toward high-end products and integrated services. Drawing on the above, we propose a three-tier agenda. Policy—designate silane and related derivatives as strategic materials; establish risk-based strategic stockpiles and an inter-agency coordination mechanism; and shorten pre-investment lead times via designated industrial zones and fast-track compliance channels. Industry—phase in localized capacity and broaden diversified feedstock sources, anchored by an onshored long-term supply-agreement framework, and strengthen resilience through demand early-warning and scenario planning. Capability—deepen academia–industry collaboration and talent development, focusing on process safety, purification, and analytical metrology. In combination, these measures can improve market structure, guide firm conduct, and enhance performance, thereby reducing import dependence and disruption risk while consolidating Taiwan’s competitive position in the global semiconductor supply chain. <br> https://ir.lib.ncu.edu.tw/handle/987654321/98001 title: TWSE公司治理評鑑 - 資訊揭露、 公司結構、財務績效與公司特徵之相關性研究;Determinants of TWSE Corporate Governance Evaluation: An Examination of Information Disclosure, Corporate Structure, Financial Performance, and Firm Characteristics abstract: The directors of such [joint-stock] companies, however, being the managers rather of other people’s money than of their own, it cannot well be expected, that they should watch over it with the same anxious vigilance with which the partners in a private copartnery frequently watch over their own. Like the stewards of a rich man, they are apt to consider attention to small matters as not for their master’s honour, and veryeasily give themselves a dispensation from having it. Negligence and profusion, therefore, must always prevail, more or less, in the management of the affairs of such a company. — Adam Smith (1776) 250 年後的今日，古典經濟學者 Ada Smith 對「公司經營者」的論述，仍精闢地貫穿當今公司治理的核心要素。英國於19世紀頒布二項重大法案，1844年《合股公司法》及1855年《有限責任法》，賦予公司的法律定位，意味著「有限則責任公司」具備法人格得進行股份買賣與對外併購。 1930 年代「Berle–Dodd Debate」論證演變，反應了公司治理的核心問題：公司的目的應該是什麼 ? 公司所有權與經營權如何相互監管? 以及公司利益歸屬權應以何者為優先? 1990 年代以來，隨著經營醜聞軌跡擴展其廣度與深度，公司治理涉及層面可謂多元與結構網絡化。21世紀，各國公司治理呈現趨同發展（Convergence Movement）。大多數證券交易所對於上市公司頒布相關的公司治理準則。在臺灣，金管會公布「2013 強化我國公司治理藍圖」，內容包含對上市櫃公司辦理「公司治理評鑑」，協助外部投資機構法人單位及企業自身瞭解公司治理績效。本文以「公司治理績效」為題，採用實證研究，以「TWSE公司治理評鑑」作為「公司治理績效」的實證替代變數，試圖呈現那些關鍵「治理因子」顯著影響著「公司治理績效」，研究期間為2021年至2023年連續三年。共採用四個子模型：資訊揭露、公司結構、財務績效與公司特徵，嗣再整合成公司治理主模型，兼具時間及產業固定控制進行實證分析。 實證模型發現，「 資訊揭露透明度品質、法人持股比例、專業治理模式下董事會規模、經理人持股比例、短期財務績效(股東權益)、中期財務績效(負債比等)、財報由四大會計事務所簽證、董事兼任總經理、公司規模(資本額) 與上市櫃年齡」治理因子與「公司治理評鑑評比」具顯著性，揭示普遍認可的公司治理理論亦適用在臺灣上市櫃公司；另方面，實證模型更重要的發現一系列「反直覺」顯著性，「 CSR自願性揭露、CSR由四大會計事務所確信、本國金融機構持股比例、總資產成長率、研究發展費、公司營收、短期財務績效(每股盈餘)」因子，這些「反直覺」因子，挑戰了理論預期並可能揭示臺灣市場在公司治理中的獨特或複雜性。 為觀察產業別具有的產業內齊質性與產業外異質性，將「產業」做為控制變數。實證模型發現，治理因子的顯著相關性，產生「顯著消失與相關性轉變」的變異，將此變異區分為穩定與變動屬性。「穩定」治理因子對公司治理評鑑的影響力，不因產業差異仍普遍影響於臺灣上市櫃公司，該因子如表5-3所示：資訊揭露品質、法人持股比例、總資產、董事長兼經理等；另外，「變動」治理因子表示因子效應是基於產業異質性導致，其因子影響力並非普遍存在全產業中，該因子如表5-4所示： CSR四大事務所確信、每股盈餘、董會規模、本國金融機構持股比例等。 臺灣公司治理發展繼《公司治理3.0-永續發展藍圖》後，2023年嗣發布《上市櫃公司永續發展行動方案》，目的在於建構永續揭露準則，使資訊揭露朝透明制度化方向前進。後續對公司治理評鑑主題研究的者，應參酌當前相關機構推動主軸，咺兼具治理績效與經營績效的公司治理架構，進而提升企業於國際市場上的競爭力，方才是政府推動公司治理運動的核心目的。 ;The directors of such [joint-stock] companies, however, being the managers rather of other people’s money than of their own, it cannot well be expected, that they should watch over it with the same anxious vigilance with which the partners in a private copartnery frequently watch over their own. Like the stewards of a rich man, they are apt to consider attention to small matters as not for their master’s honour, and veryeasily give themselves a dispensation from having it. Negligence and profusion, therefore, must always prevail, more or less, in the management of the affairs of such a company. — Adam Smith (1776) Even 250 years later, Adam Smith′s discourse on Company Manager continues to penetrate the core elements of corporate governance. In 19th century, British enacted two pivotal statutes: the Joint Stock Companies Act of 1844 and the Limited Liability Act of 1855. These acts granted legal status to companies, establishing “limited liability companies” as legal entities capable of share trading and external mergers and acquisitions. By the 1930s, “Berle–Dodd Debate”emerged, bringing to the forefront fundamental questions at heart of corporate governance: 1) What should be the purpose of a company? 2) How should corporate ownership and control be regulated? 3) Whose interests should take precedence within the company? In the 21st century, corporate governance has converged globally, leading most stock exchanges to issue guidelines. Taiwan′s Financial Supervisory Commission (FSC) followed suit with its “2013 Blueprint for Strengthening Corporate Governance,” introducing a Corporate Governance Evaluation for listed and OTC companies. This paper empirically examines &quot;Corporate Governance Performance” using &quot; Corporate Governance Evaluation” as dummy variable and aims to identify key “corporate governance factors” that significantly impact this performance. The empirical analysis identified several significant factors impacting corporate governance performance: 1. Transparency and Oversight: Quality of Information Disclosure, Financial Reports Audited by Big Four, Chairman Serving as General Manager. 2. Ownership Structure: Institutional Shareholding Ratio, Managerial Shareholding Ratio. 3. Financial Performance: Short-term (Shareholders′ Equity), Mid-term (Debt Ratio, etc.). 4. Company Characteristics: Board Size under Professional Governance, Company Size (Capital), Years since Listing/OTC Registration. More notably, it also uncovered a series of “counter-intuitive” significant factors. These factors challenge theoretical expectations and may highlight unique aspects of the Taiwanese market′s corporate governance landscape: 5. Counter-Intuitive : Voluntary CSR Disclosure, CSR Assured by Big Four Accounting Firms, Domestic Financial Institutions′ Shareholding Ratio, Total Asset Growth Rate, Company Revenue, Research and Development Expenses, Earnings Per Share - counter-intuitive Meanwhile, we included “Industry” as a control variable to address intra-industry variations. It revealed that accounting for industry altered the relationships and correlations among governance factors. Factors were classified into: 1. Governance Stable Factors: Information Disclosure Quality, Institutional Shareholding Ratio, Total Assets, and Chairman Also Serving as General Manager. 2. Governance Variable Factors: CSR Assured by Big Four Accounting Firms, Earnings Per Share, Board Size, and Domestic Financial Institutions′ Shareholding Ratio. Following “Corporate Governance 3.0 - Sustainable Development Blueprint,” Taiwan further advanced corporate governance initiatives in 2023 with the release of “Action Plan for Sustainable Development of Listed and OTC Companies.” Primary goal of this plan is to establish sustainable disclosure standards, moving information transparency towards a more formalized system. Future corporate governance research in Taiwan must consider diverse variables and industry background to build a framework that improves both governance and operational performance, thus enhancing international competitiveness—a key government objective. <br>