餐飲業經營管理

[[abstract]]我的實習成果報告主題是餐飲業經營管理，實習單位為京喜城川菜麵食餐廳；輔導老師是楊雯惠老師。 這次的實習報告主要分成了6個章節，分別為第一章實習產業、第二章實習企業、第三章　實習單位、第四章　實習督導人員、第五章　實習工作內涵、第六章實習心得；其中探討較為深入為第5章節以及第6章節；看似不起眼的餐飲業工作卻隱藏如此大的細節，以及公司開銷明細，原來要經營一間餐館是多麼大的成本管銷；還有更多無形的煩惱等待著企業主去面臨問題

Monitoring the training effect in different periods in elite athletes

[[abstract]]Performance of elite athletes depends on their technical, physiological and psychological abilities. Different sports require various levels of aerobic, anaerobic, speed, power, agility, and strength capacities. Elite athletes and athletes who aim to become elite usually train year-round with carefully designed training programs. The close monitoring of physical capacities during the entire training period is essential for elite athletes to investigate the effect of the training program and determine if the recovery is sufficient. This study summarized the changes in aerobic and anaerobic capacity in different training periods in athletes of various sports. In addition to fitness tests, testosterone-to-cortisol ratio may be a useful indicator for the balance between anabolic and catabolic states. Testosterone-to-cortisol ratio may be measured in different training periods to estimate the degree of recover

The effects of the corporate income tax rate reduction on corporate dividend payouts and surtax on undistributed earnings

摘要 我國自民國87年實行「兩稅合一」稅制，由於個人綜合所得邊際稅率與營利事業所得稅率差距達25%，乃制定未分配盈餘加徵10%稅負作為配套措施。民國99年營利事業所得稅率自25%調降至17%，外界大多預期未分配盈餘加徵稅負金額將增加，迄今尚未有相關之實證研究檢測未分配盈餘稅負實際變動及其變動之因素。本研究探討自民國99年營利事業所得稅率調降，對股利分配比率及未分配盈餘加徵稅負金額的影響。 實證結果顯示：(1)自民國99年營利事業所得稅率調降後，企業股利分配比率降低，且達統計上顯著水準。(2)企業稅前淨利降低，且達統計上顯著水準。(3)控制其他影響因素後，未分配盈餘加徵稅負金額減少。綜合以上結果顯示，自民國99年營利事業所得稅率調降後，企業獲利能力衰退效果大於股利分配比率降低效果對未分配盈餘加徵稅負金額變動的影響，導致民國99年及100年未分配盈餘加徵稅負金額減少。Abstract The Legislative Yuan of Republic of China passed an amendment to the Income Tax Act in May 2010, reducing the corporate income tax rate from 25% to 17%. This study examines the impact of the corporate income tax rate reduction on corporate dividend payouts and surtax on undistributed earnings. The income tax rate reduction would provide managers with motivations to keep earnings undistributed to decrease shareholder’ tax burden. This study empirically investigates whether corporate dividend payouts declined and whether surtax on undistributed earnings increased after 2010. The results of this study show that after 2010, corporate dividend payouts declined significantly. Corporate pretax income also declined significantly, and surtax on undistributed earnings declined significantly. Taken together, the effect of decrease in corporate profitability outweighs the effect of decrease in corporate dividend payouts, resulting in a decrease in surtax on corporate undistributed earnings after 2010. The findings suggest that the decline of the corporate income tax rate provide incentive for corporations to decrease dividends payouts, but the relationship between the decline of the corporate income tax rate and surtax on undistributed earnings is uncertain, depending on both the tax rate effect and income effect

籃球敏捷性訓練方式之探討

[[abstract]]所謂的敏捷性(agility)就是指在動作上加速和往後、垂直、橫向等方向轉變的反應能 力。一場48 分鐘的籃球比賽中，身體變換動作的次數接近1,000 次，平均每兩秒籃球選 手就必須變換一次身體動作，由此可證籃球選手必須經常使用變換身體的動作或是方向 的能力，更說明敏捷性的確影響著籃球比賽的專項技能發展。而從事籃球敏捷性訓練時 應當注意：一、訓練的設計應朝向持續時間短、動作強度高且反覆訓練次數多的方向設 計。二、訓練時肢體動作應要求確實做到身體變換方向時頭和眼睛必須先轉動，而轉換 方向的過程中手臂必須配合擺動。三、籃球運動的進攻技術中，經常可見急停的動作出 現，因此，急停的能力與橫向移動的能力，是籃球選手必須的具備和加強能力