四、觀光休閒產業的第一線從業人員總是在假日時段提供遊客許多餐旅方面的服務，人力資源主管應該如何提升他們的工作士氣？請以「保健－激勵因子理論」來設計第一線員工的福利措施。(25分)

(b) The managers of a firm wish to expand the firm’s operations and are trying to determine the amount of debt financing the firm should obtain versus the amount of equity financing that should be raised. The managers have asked you to explain the effects that both of these forms of financing would have on the cash flows of the firm. (8%)