This study mainly focuses on the mechanisms and influencing factors of formulating dividend policies in the Chinese and Taiwanese lithium battery industries. According to the relevant literature, enterprises should consider financial status, project operations, the decision preferences of their executives, and shareholder equity when drawing up dividend policies. This study first uses the Modified Delphi Approach to set up the hierarchy analysis structure, and then use the Fuzzy Analytical Hierarchy Process for the study method. From the empirical results, this study finds that there exist differences between Chinese and Taiwanese lithium battery manufacturing supply chains, in terms of the process and considered factors when making decisions regarding dividend policies. The empirical results of the study show that dividend policies of Chinese lithium battery manufacturers emphasize more on the future growth of enterprises, earnings expectation and retained earnings, investment decisions, enterprise scale, and operating performance and profit whereas Taiwanese lithium battery manufacturers focus more on information asymmetry.

This research serves the primary purpose to support the reform of administration budgets for Taiwanese universities to optimize their document processing system. The main research method applied is quantitative analysis to explore the relationships between document quantity and each administration spending. The research observes that Taiwanese universities in general rely more on electronic systems to manage documents. Therefore, as proven by correlation test and regression model, personnel spending and miscellaneous spending are the only two categories which can help predict document flows. However, only miscellaneous spending is positively related to document quantity, so this category should be allocated with more funding. Personnel spending, on the contrary, should be less. For the long-term budgeting strategy, Taiwanese universities should begin with discovering problems from the existing system, design an allocation plan, execute the plan, and finally evaluate the outcomes. This project is on the first to explore the new academic research field which relates to logistics, budgeting, and university administration.

The purpose of the study is to understand the employability of new immigrants’ youth studying in technical program in Taiwan. A national survey was conducted to explore the employability of new immigrants’ youth from the perspectives of teachers and students. A total of 1,500 questionnaires were distributed to students and 1,171 questionnaires were retrieved. Valid questionnaires totaled 1,098 and accounted for 73.20%; a total of 750 questionnaires were distributed to teachers and 544 questionnaires were retrieved. Valid questionnaires totaled 524 and accounted for 69.87%. The study found that new immigrants’ youth performed best in emotion control ability, followed by personal management ability; new immigrants’ youth performed worst in basic listening, speaking, reading and writing skills, followed by native language proficiency.