8. Herzberg 的雙因子理論(two-factor theory)

1. 控制(controlling)是構成管理的一項重要機制，請問控制在管理工作中扮演何種功能？此外，請分別說明事前控制(feedforward control)、即時控制(concurrent control)、事後控制(feedback control)的意涵並分析其各有的優缺點。

2. 請分別說明交易型領導者(transactional leaders)以及轉換型領導者(transformational leaders)所具有的意涵。此外，請針對轉換型領導者的特徵，舉出一位具備此特徵的成功領導者(古今中外皆可、可為政治領袖、宗教領袖、企業領袖、或思想領袖等)，然後分析其之所以為成功的轉換型領導者之緣由及其領導成效。

I. Piper's Hardware Store prepared the following analysis of cost of goods sold for the previous three years:Net income for the years 2016, 2017, and 2018 was €70,000, €60,000, and €65,000, respectively. Since net income was consistently declining, Mr. Piper hired a new accountant to investigate the cause(s) for the declines. The accountant determined the following: 1. Purchases of €20,000 were not recorded in 2016. 2. The 2016 December 31 inventory should have been €21,000. 3. The 2017 ending inventory included inventory costing €8,000 that was purchased FOB destination and in transit at year end. 4. The 2018 ending inventory did not include goods costing €4,000 that were shipped on December 29 to Sampson Plumbing Company, FOB shipping point. The goods were still in transit at the end of the year. Determine the correct net income for each year. (15%)

II. Three plans for financing a ¥25,000,000 corporation are under consideration by its organizers. Under each of the following plans, the securities will be issued at their par or face amount and the income tax rate is estimated at 30%.It is estimated that income before interest and taxes will be ¥5,000,000. Determine for each plan, the expected net income and the earnings per share. (18%)

(a) Spent $30,000 in legal costs in a patent defense suit. The patent was unsuccessfully defended.

(b) Purchased a trademark from another company. The trademark can be renewed indefinitely. Penny Company expects the trademark to contribute to revenue indefinitely.

(c) Penny Company acquires a patent for $2,000,000. The company selling the patent has spent $1,000,000 on the research and development of it. The patent has a remaining economic life of 15 years while the law provides Penny Company a legal life of 20 years.

(d) Penny Company is spending considerable time and money in developing a different patent for another product. So far $3,000,000 has been spent this year on research. Penny Company is very confident they will obtain this patent in the next few years.

2. Penny Company and Hess Delivery Company exchanged delivery trucks on January 1, 2017. Penny's truck cost $84,000, had accumulated depreciation of $69,000, and has a fair value of $11,000. Hess's truck cost $65,000, had accumulated depreciation of $54,000, and has a fair value of $13,000. Penny Company agreed to pay $2,000 to Hess. The exchange has commercial substance. Journalize the exchange for Penny Company and Hess Delivery Company, separately. (10%)

1. Calculate the adjusted balance of retained earnings at January 1, 2017. (5%)

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