How can Taiwan create a niche in Asia's cruise tourism industry?

Cruise tourism is a significant growth trend in Europe and America. However, in recent years, it has gradually gained popularity among tourists in Asia, showing great potential. Strategically located in Asia, Taiwan is an ideal place to develop cruise tourism. This study explores how Taiwan could build a niche in Asia's cruise tourism industry. It applies the Fuzzy Delphi and Fuzzy IPA methods. According to study results, Taiwan should prioritize on the following aspects: establishing a 24-h tourist service center, providing a complete cruise logistics service, inviting foreign cruise operators to inspect special resources in Taiwan, cooperating with other Asian countries, setting up a special government unit, as well as planning and developing unique tourism resources.     

我国台湾地区儿童福利问题研究

儿童是社会的未来，是民族的希望。儿童福利是社会福利的重要组成部分，在经济高速发展的当今社会，福利体系的建设中儿童福利的发展与完善显得尤为迫切。笔者通过对儿童福利事业发展较为先进的台湾地区进行研究，从法律和政策、行政体系、发展趋势等几个方面进行剖析，最终分析台湾地区儿童福利发展对我国相关问题上的启发，以期对我国儿童福利体系建设起到积极作用。     

Corporate giving in Taiwan: agency cost theory vs. value enhancement theory

This article examines the determinants of corporate giving (CG) in Taiwan according to agency cost (AC) and value enhancement (VE) theories. Panel regression test results reveal several new and interesting pieces of evidence. First, VE determinants outweigh AC determinants in explaining CG there. Second, the positive link between the current CG ratio (CGR) and the lagged CGR (CGR(-1)) suggests the consistent nature of CG. Third, after the global financial crisis in 2008, the influence of debt leverage on CGR vanished, but the impact of managerial insiders’ shareholdings on CGR became significant. Last, the influences of VE determinants and CGR(-1) on CGR remain during both pre-crisis and post-crisis periods. Moreover, after the crisis, CG was still motivated to create current value for shareholders, and was apparently used as a business strategy to signal companies’ financial or managerial stability.     

Subordinates' perception of managers' transformational leadership style and satisfaction: a comparison of electronic manufacturing companies in Mainland China and Taiwan

Rapid economic growth has made leadership studies a significant subject in Asia. The present research compared subordinates' different perceptions of managers' transformational leadership style in Mainland China and Taiwan. Quantitative methodology was used in collecting 250 random samples from Shanghai and Taipei. Subordinates in Taiwan perceived that more managers had a transformational leadership style and also employees had higher satisfaction with managers' leadership style than those in Mainland China. The results of the present research would provide suggestions and directions for industrial managers seeking to display appropriate management behavior for an effective business environment.     

The repeat travel market for Taiwan: A multi-stage segmentation approach

Despite the importance of market segmentation, the growth of the travel and tourism industry in Taiwan, and the repeat travel phenomenon in tourism, relatively few studies have examined the behavior of repeat travelers in the East Asia region. The present study was designed to fill this gap. This exploratory study applied multistage segmentation in the context of repeat travel behavior to Taiwan. It examined the socio-demographic profile, trip characteristics and expenditures of Taiwan inbound repeat travelers. The results indicated that nationality, income, type of travel arrangements and information search behavior significantly affected repeat travel behavior. In terms of travel expenditures, males spent significantly more than females. Those travelers between 40 and 60 years old tended to spend the most when they visited Taiwan compared to other groups. Chinese travelers were most likely to have traveled to Taiwan more than once among all nationalities compared in this study. Those from Korea and Japan spent the most money among all nationality groups. This study provided several significant implications for the marketers of tourism in Taiwan.     

探讨台湾中小型家族企业在大陆市场之经营策略

有鉴于家族企业的经营策略形成有别于一般企业的形成模式，本研究探讨台湾中小型家族企业经营策略之形成模式，利用观念性研究架构、专家问卷以及企业问卷的设计，量化并综合性讨论，归纳出台湾中小型家族企业的经营策略成功因素，为台湾家族企业经营策略提供新的思考，以便在市场机能与商业利益的引导下，研拟具体措施协助台湾中小型家族企业，成功融入不同的文化，以达到永续生存与成功获利的目的。本研究透过文献分析与实证分析结果的汇整，得出三个结论：独立自主的家族管理者是家族企业成功生存的关键；良好的内部凝聚力是家族企业经营的必要条件；良好的外部顾客关系是家族企业的成功要素。     

深化漳台产业合作的几点思考

立足漳州市情，深化漳台产业对接，构建具有核心竞争力的现代产业体系，是落实“海西建设，漳州先行”发展战略的重要举措。比较分析漳台产业的互补性，运用经济学原理论证漳台产业对接的现实性与可行性，并提出深化漳台产业合作曲建议。     

海峡两岸证券业经营效率比较研究:基于Metafrontier方法

本文将Metafrontier思想与BCC-DEA模型相结合,综合应用Metafrontier DEA方法、Malmquist全要素生产率指数和Tobit模型,客观地评价具有不同生产技术的两岸证券商的经营效率。结果表明:台湾证券商发展水平趋同,大陆证券商良莠不齐,但竞争力逐渐提升;台湾证券商技术水平落后于大陆;大陆全要素生产率逐渐改善,台湾逐渐衰退;资产总额、负债比、地区生产总值是影响技术效率的关键因素,负债比、经济自由度、地区生产总值是影响技术落差的关键因素;金融危机对两岸证券业冲击显著。     

两岸三地服务业国际竞争力比较分析

国际上常用的服务业国际竞争力主要评价指标包括MS(国际市场占有率)、TC(净出口指数)、RCA(显示性比较优势指数)和CA(显示性竞争优势指数)。文章根据联合国贸发会议的基础数据,分别计算、比较了两岸三地服务业的MS、TC、RCA和CA四类指数,并且分行业计算了两岸三地的RCA指数,进而分析了两岸三地服务业各自存在的问题。结论认为:从四类指数的计算结果看,香港在两岸三地中国际竞争力最强;内地服务业尤其是生产性服务业相对比较落后。文章最后探讨了两岸三地服务业的未来合作前景。     

台湾审计制度的演变及其启示

台湾的审计制度在借鉴英美法系审计制度的优点的同时,形成了独具特色的审计监察化审计模式,中央与地方的审计机关都独立于行政系统之外,审计机关属于监察又独立于行政。台湾审计制度的整体变革,适应了快速变迁的社会情势与风险社会对审计制度构成的挑战,推进了政府法治的进程。我们应当借鉴其可取之处,形成合乎我国实际情况的审计体制与制度,提升反腐倡廉效果,提高政府效能。