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Asia-Pacific Trusts Law, Volume 1: Theory and Practice in Context

為了解決Pacific Time的問題，作者 這樣論述：

At a time when Asia represents the fastest growing economic region, there is no better moment to consider what trusts law can contribute to societal stability and economic prosperity. This book does this by offering the first work that systematically explores trusts law across the region. Many As

ian-Pacific jurisdictions have integrated and developed trusts law in their legal systems; either through colonial heritage or statutory activism. But the diversity of legal traditions and local contexts has resulted in trusts laws having a significantly varied impact across the region. In the moder

n globalised world there is growing need to adopt an outward looking approach in dealing with matters of common interest. This book answers this need by bringing together leading legal scholars and practitioners in the region to explore the theory and practice of trusts law, contextualised to specif

ic jurisdictions in the Asia-Pacific. Exploring 17 jurisdictions in Asia, it bring both an academic and practitioner perspective to trusts law in the region.

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探討數位科技導入餐飲服務業對於消費者服務體驗之影響

為了解決Pacific Time的問題，作者張雅涵 這樣論述：

數位革命成為一股強大的變革力量，然而大多數的研究討論上亦聚焦於導入數位科技對廠商之優勢和效益，卻少以從消費者視角深入地探討心理感受。因此，本研究首先透過文獻綜整分析針對餐飲業將不同數位科技進行分類，並整理說明這些不同類型數位科技之特性，進而運用消費者深度訪談分析這些科技運用對於消費者接觸時所產生之感受和體驗，欲歸納出消費者在面對各類型餐飲數位科技服務的不同服務情境所產生的可能正反面感受。研究結果發現在服務前、中，主要優點是省時、便利、舒適自在。在服務後，其主要優點有輕便方便、舒適自在、自主性。再者，個人的心理也產生截然不同的缺點，在服務前，主要缺點分別為:系統介面未優化、缺乏溫度真實感、服務

介面制式化、疏遠性。而在服務中的有:缺乏溫度真實感、使用介面不流暢、功能單一化。至於在服務後，強迫不適感、時差性、資料安全疑慮盜刷風險上述三個為主要缺點。最後，本研究貢獻方面，在實務管理意涵上，期望透過這些結果能供業者在導入數位科技於服務流程中之商業價值，以提供餐飲業者在擬定服務創新策略時之參考。

The Three Ghosts of Tesla

為了解決Pacific Time的問題，作者Marazano, Richard/ Guilhem (ILT) 這樣論述：

An alternate history of WWII where the missing Nikola Tesla is the Earth's best hope of survival.Summer 1942, Manhattan. Rumors of German submarines landing on the east coast... Mysterious appearances, and disappearances, on the banks of the East River... Trusteeship of Edison laboratories by the FB

I... Experiments with terrible secret weapons by the Japanese forces in the Pacific... For those who can see beyond the appearance of deceptive calm, everything shows that New York will soon be at the heart of an Earth-shattering event... Throughout this, one question abounds - where is Nikola Tesla

, probably the only scientist whose originality and brilliance can save the world? Meanwhile, after the death of his father at the front, the young Travis Cooley and his mother move into an apartment on the thirteenth floor of the New Yorker Hotel. It is on this level that lives the "old fool" as ni

cknamed the neighborhood kids. Eccentric and disturbing, he rarely comes out and mumbles all day behind his door. The children must give him a mysterious coded letter that a man left them. But, in this troubled time, with the tensions of war in Europe and the Pacific, this is not the only enigma tha

t the boy will face. Richard Marazano was born on January 27, 1971 in Fontenay-aux-roses. He studied physics and astrophysics at Orsay before joining the Angoulême fine arts comic workshop and the Sanzot workshop. Guilhem was born on April 20, 1972 in Rodez (France). He graduated from high school

with a bachelor degree in mechanics and industrial design, then began a BTS in mechanisms and industrial automation at Rascol high school in Albi. But, inspired by his lifelong love of Tintin, Guilhem decuded to move into comics and landed a job as a cartoonist at Studio Peyo in Belgium. From 1992 t

o 1994, he animated the series The Tribe of Epithets.

審計品質與審計效率之關聯性

為了解決Pacific Time的問題，作者林允煥 這樣論述：

本研究旨在探討審計品質與審計效率之關聯性,並探討會計師層級產業專精對於審計工作之影響,檢測產業專家對於審計品質與效率之間關連性的調節效果。本研究係以 2013 年至 2018 年我國上市(櫃)公司為研究樣本,以客戶裁決性應計數作為審計品質的代理變數,並以查核報告延遲作為審計效率的代理變數進行測試。根據實證結果歸納出以下結論:審計品質與審計品質間具有關聯性,且審計品質與審計效率無法兼具,兩者之間為抵銷(trade-off)關係。產業專家會計師相較於非產業專家,具有較高的聲譽成本以及訴訟成本,因此產業專家會計師為了避免較大的聲譽損失及訴訟損失,會花費更多的時間進行案件查核,因此產業專精會強化審計

品質與審計效率之間的負向關聯。