羅欣 (Xin Luo) 博士 (from the United States)
★ 演講主題:Discovering the Juxtaposed Affordances in Digitally Transformed Live Streaming E-commerce: A Mixed-Methods Study from a Vicarious Learning Perspective
★ 演講摘要:
Brands' self-built live streaming e-commerce (BLSE), a digitally transformed business model featured with real-time, interactive, and high efficiency characteristics by leveraging technology affordances, arises and becomes increasingly prevalent. BLSE allows brands to communicate directly with customers, providing firms with an opportunity to involve customers in improving brand performance. However, BLSE could have dark side effects and unfavorable consequences such as cognitive load and impaired satisfaction and brand citizenship behaviors. How firms can engage customers to improve their economic and brand performance in BLSE has become a pressing concern. Existing research has focused on the economic-related behaviors of customers, primarily from an emotional and psychological perspective. Scant attention has been paid to customers' brand citizenship behaviors, and the dark side effects of BLSE have yet to be examined. This paper employed a mixed-methods design to bridge these gaps. A qualitative study (Study 1) was conducted to identify the affordances in BLSE, with the results being applied in a quantitative study (Study 2) to develop a theoretical model. Combing with affordance theory, vicarious learning theory, and cognitive load theory, this paper confirmed that BLSE can exert both positive and negative effects on customers’ decision-making process, and suggestions are provided.
★ 講者現職:
The University of New Mexico
Special Assistant to the Dean for Research Advancement
Endowed Dean's Professor of Research Excellence
Endowed Black, Albert & Mary Jane Professor
Endowed Regent's Professor
Director of International Programs
Full Professor of MIS & Information Assurance with Tenure
★ 講者經歷:
The University of New Mexico
Endowed Anderson Alumni Professor
Daniels Fund Business Ethics Fellow
Virginia State University
Assistant Professor of Computer Information Systems
Mississippi State University, Department of Management & Information Systems
Instructor & Graduate Teaching Assistant
The University of Louisiana, Department of Computer Information Systems
Graduate Research Assistant & Webmaster
★ 學術榮譽:
羅欣博士的主要研究興趣主要在資訊系統安全行為管理、電子商務/社交商務、創新性技術用於戰略決策(區塊鏈、雲計算、綠色資訊系統、社會網路)、跨文化資訊技術管理。羅欣博士在同行審閱的國際學術期刊上出版超過 110 篇科研論文。他的科研論文在國際頂級或著名的期刊發表,如 Information Systems Research, Journal of Operations Management, Journal of Management Information Systems, Journal of the Association for Information Systems, European Journal of Information Systems, Information Systems Journal, Journal of Strategic Information Systems, Decision Sciences, Decision Support Systems, Information& Management, IEEE Transactions on Engineering Management, Journal of Business Research 等。
黃泰賢
★ 演講主題:起造人課徵囤房稅之分析與影響
★ 演講摘要:
房屋稅沿革及課徵方式
囤房稅沿革、立法目的及現行各地方政府課徵稅率
囤房稅主要目的係對持有多屋者課予較高稅率,促使其釋出空屋,以降低租金及房價水準。建商或起造人興建房屋,是第一手的新屋供給,是生產出來的待售商品,列為與投資客購屋囤積課徵囤房稅相同的對象,並不合理。
起造人課徵囤房稅沿革及現行各地方政府課徵稅率
房屋起造人屬供給者,本質上屬一種生產活動,與投資炒房者性質完全不同,本不該設有囤房稅高額稅率。房屋價格應交由市場決定,政府為平抑房價可採用的政策工具極多,相較於囤房稅,利率、稅率、選擇性信用管制等更為有效,無需特別藉由法令課徵囤房稅迫使降低房價。
台北市課徵起造人囤房稅收分析與影響
台北市 107~110 年按起造人待銷售稅率 1.5%(即囤房稅)實際稅收稅額以 110 年 1.34 億最低、108 年 2.34 億最高,稅收占比介於 0.85%~1.58% 區間,如扣除住宅原基本稅率 1.2%,課徵起造人囤房稅實際增加稅額 (1.5%~1.2%)/1.5%(約 20%)即實際增加囤房稅額約 0.268 億~0.468 億,占比約 0.17%~0.316% 區間,課徵起造人囤房稅實際增加的稅額及占比均不高,徒增基層稅務人員作業困擾。
建議將房屋稅與地價稅合併課徵單一財產稅之可行性。
現行房屋稅及地價稅因各地方政府考量不同,常造成調整漲幅不一,無法真實反映各地方房屋及土地現值,反造成課稅不公平之現象。
★ 講者現職:
冠揚建設股份有限公司總經理
冠捷實業股份有限公司總經理
新富居建設股份有限公司董事
德建設股份有限公司監察人
禾祥建設股份有限公司監察人
十方建設開發股份有限公司
台北市不動產開發商業同業公會 18 屆監事兼財稅委員會召集人
台北市政府都市發展局容積代金審議委員會委員
台北大學財政學系系友會副理事長
★ 講者經歷:
台北大學(中興大學)財稅系畢業
財稅行政人員普考、高檢、乙等特考及高考及格
財政部台北市國稅局、長老教會萬華教會松年大學講師
冠揚建設股份有限公司董事長、十方建設開發股份有限公司監察人
齊泰建設股份有限公司監察人、六德建設股份有限公司監察人
豐盛地產股份有限公司監察人、豐年建設股份有限公司監察人
美國舊金山 EVERGREEN、WOODBURY HEIGHTS、BERRY SIERRA SKYLAND 地產開發案合夥人
群通創業投資股份有限公司監察人
廣揚中小企業(創業投資)股份有限公司監察人
台北市不動產開發商業同業公會 16、17 屆理事
台北大學財政學系系友會理事、常務理事、副理事長
台北大學第二十屆傑出校友