中華商管科技學會年會暨學術研討會，是本學會年度所舉辦最重要的大型會議，透過研討會促使產業界與學術界專家齊聚一堂，互相觀摩分享成果與心得，進一步促進學術交流及產學合作，冀能提升我國商業管理與產業發展競爭力。
今年的研討會主題為「商管教育數位轉型之策略思維」，廣邀學者專家針對會議主題進行學術交流及發表學術論文，共同探討在數位轉型環境下新型商管科技與商業模式之發展趨勢，以及商管教育在此環境下，所面對挑戰及應有的策略思維。希望藉由議題探討集思廣益，將學術界與實務面相互結合，供產學交流互惠合作之依循，以提升相關領域教師教學品質及研究視野。
透過多年來持續辦理，學會已收錄逾千篇理論及實務並重的驗證論文，對累積產業界與學術界之實務心得、研究成果、探討先進技術理念落實之應用深具貢獻。本年度發行論文集，亦將論文摘要置於網上供各界閱覽，並入選本學會出版「商管科技季刊」審查。感謝所有參與此次研討之產學各界菁英，不吝給予指導建言，相信這些傑出論著對商管科技領域研究與應用，必將產生卓越貢獻與深遠影響。
由於COVID-19 疫情蔓延迄今仍未止歇，今年年會暨學術研討會首度採取線上會議方式辦理。特別感謝龍華科技大學管理學院承辦本次會議，再次謝謝各界貴賓盛情參與，並祝大會圓滿成功。
中華商管科技學會理事長 林如貞
謹識
2021 年11 月26 日
2021第十六屆中華商管科技學會年會暨學術研討會
中華商管科技學會自成立以來一直致力如何培育符合產業科技發展趨勢之商管人才。近年，網路知識經濟時代伴隨著物聯網、人工智慧的產業科技興起，並以勢如破竹般速度蓬勃發展，故商管人才教育的思維、管理工具與技能、核心能力與培訓、培育方式與驗證也必須重新檢視與精進。2021第十六屆中華商管科技學會年會暨學術研討會特別選定以”商管教育數位轉型之策略思維”為大會主題，更凸顯此議題之重要性與急迫性，希冀藉由此議題產、官、學、研各方之探討，提供各界對AI時代商業管理新思維意見交流、學術合作與創新技術及服務發想平台，進而精進商管人才培育模式。
本人對各領域鴻儒碩彥，賜撰大作，敬表欽佩及感謝之忱，並祝大會圓滿成功。
龍華科技大學管理學院院長 陳元和
謹識
2021 年 11 月 26 日
回目錄
蕭至惠
國立嘉義大學行銷與觀光管理學系教授
吳淑娟
國立嘉義大學管理學院碩士在職專班研究生
摘要
本研究為探討企業形象、組織人才吸引力與求職者應徵意圖之間的關聯性，研究方法採用問卷調查，樣本主要為台灣之北部、中部及南部地區，有求職需求或曾經有求職需求之求職者，正式問卷共回收335份，剔除具有遺漏值與一致性填答之問卷，總計回收有效問卷306份，有效回收率91.3%。
研究結果發現：一、企業形象對組織人才吸引力具正向影響；二、企業形象對求職者應徵意圖具正向影響；三、組織人才吸引力對求職者應徵意圖具正向影響；四、在企業形象與求職者應徵意圖之間，組織人才吸引力具有中介效果；五、在組織人才吸引力與求職者應徵意圖之間，企業形象具有干擾效果。
關鍵字：企業形象、組織人才吸引力、求職者應徵意圖
ABSTRACT
This study is to explore the relationships among corporate image, organizational attractiveness and job seekers’ application intentions. The research method uses questionnaire surveys. The samples are mainly from the northern, central and southern regions of Taiwan, who have job seeking needs or have ever had job seeking needs. A total of 335 formal questionnaires are collected. Questionnaires with missing values and consistent responses are excluded. A total of 306 valid questionnaires are collected, with an effective response rate of 91.3%.
The results of the study show that: (1) Corporate image has a positive influence on organizational attractiveness; (2) Corporate image has a positive influence on job seekers’ application intentions; (3) Organizational attractiveness has a positive influence on job seekers’ application intentions; (4) Organizational attractiveness has a mediation effect between corporate image and job seekers’ application intentions; (5) Corporate image has a moderator effect between organizational attractiveness and job seekers’ application intentions.
Keywords: Corporate Image, Organizational Attractiveness, Job Pursuit Intention
莊怡欣
元智大學管理學院教授
蕭櫓
國立中興大學企業管理學系教授
謝承勳
國立中興大學企業管理學系教授
張勇正
元智大學管理學院博士研究生
摘要
在COVID-19疫情期間，為了符合防疫的需要，使餐廳的來客量銳減，業績因此下滑，此時，外送平台成了重要的角色。本研究探討餐飲業者加入外送平台之最適策略選擇，以賽局理論建構一模型來分析業者加入外送平台的最適訂價策略，以及其利潤將如何受外在變數所影響等。結果發現，餐飲業者須考量在市場上的定位，依據覆蓋市場程度進行最適的訂價決策。值得注意的是，業者在未完全覆蓋之市場均衡，加入外送平台應將調漲實體店面內的價格，而在完全覆蓋之市場均衡則不需調整該價格。此外，業者會受到製作餐點的每單位生產成本提高，其加入外送平台的動機會先上升而後下降。最後，使用外送平台系統的人口比例和佣金率的增加，不全然有利於外送平台的利潤提升。
關鍵字：賽局理論、最適訂價策略、外送平台、佣金率
ABSTRACT
During the COVID-19 pandemic period, in order to meet the needs of epidemic prevention, the number of customers to the restaurant has decreased and the profit has declined. However, the food delivery platform has become an important role. So, this paper study the optimal strategy choice for food and beverage store to join the food delivery platform, and uses the game theory to construct a model to analyze the optimal pricing strategy and how its profits will be affected by external variables. The result shows that the food and beverage store need to consider its market position and make the optimal pricing decisions based on the degree of market coverage. Moreover, when the equilibrium market is uncompleted coverage, the food and beverage store can set higher price in the physical store by joining the food delivery platform. But when the equilibrium market completes coverage, non-need to adjust its price. Furthermore, the food and beverage store will be affected by the increase in the unit cost of production, their motivation to join the food delivery platform first rises and then declines. In addition, we also found that the reduction of the fixed fee of the food delivery platform can strengthen the willingness of the food and beverage store to join them. Specifically, it is interesting that the increase of using the delivery platform system's proportion of the population and the food delivery platform's commission rate is not entirely conducive to their profits increased.
Keywords: Game Theory, Optimal Pricing Strategy, Food Delivery Platform, Commission Rate
近年來，因廣設大學及少子化影響，以及教育市場化的潮流衝擊，使得台灣高等教育面臨重大危機。有鑑於此，本研究主要探討高中職學生選校之關鍵因素，並找出各因素的優先順序，以提供技專校院擬定有效吸引學生之招生策略，提升學生選讀的之意願。本研究以南部某私立科技大學(以下簡稱個案學校)為例，分別以個案學校「大一新生」及「招生人員」為受訪對象，先針對高中職學生選校的相關文獻進行探討，建構出「個人因素」、「學校聲望」、「招生宣傳」及「就業前景」四大構面及十六項評估準則之層級架構，並應用層級分析法(Analytic Hierarchy Process , AHP)進行問卷設計與分析，發送問卷共206份，實際回收有效問卷128份，經Excel軟體分析問卷結果，確認高中職學生選擇個案學校因素之權重順序。研究發現，個案學校大一新生與招生人員對於所看重的選校因素有所差異，學生最重視「個人興趣與志向」；而招生人員則認為「畢業出路與就業機會」對學生選校最具吸引力。同時，研究顯示兩者一致認為「招生宣傳」對高中職學生選校的影響性最小。本研究結果將有助於提供技專校院作為招生策略與學校行銷時之參考，以期達到永續經營的目標。
關鍵字：少子化、選校因素、層級分析法
ABSTRACT
The main purpose of this study is to use Analytic Hierarchy Process (AHP) to identify crucial factors affecting high school students’ university selection. A hierarchical structure was built, and 206 effective AHP questionnaires are utilized to investigate the major determinants of students’ decisions. From the perspective of freshmen, personal factors have a huge amount of influence over their decisions. The priorities are as follows – personal factors, employment factors, school factors and then recruitment factors. Students’ viewpoint is very different from recruitment staff’s. In terms of sixteen determinants, freshmen regard personal interest and ambition as a major factor influencing their choices, followed by career and employment opportunity, and school location and life convenience. Media and news report has been shown to insignificantly influence how students make a decision on their university selection. School reputation and academic staff profession do not profoundly affect how students think about their strategies. Freshmen strongly disagree with recruitment staff over the priority of four determinants of school factors as well as recruitment factors. However, both parties reach an agreement on the priority of four determinants of employment factors. Finally, implications and future directions are discussed.
Keywords: Analytic Hierarchy Process (AHP), Recruitment Strategy, Low Birth Rate
本研究以2015至2017年臺灣上市櫃公司為研究對象，探討財務透明度是否減輕避稅與租稅不確定性之關聯性。過去文獻大多探討避稅與租稅不確定性之關聯性，且國外文獻大多以租稅風險衡量租稅不確定性，結果大多顯示避稅程度愈高的公司，所需承擔的租稅風險愈高。然而，鮮少文獻探討財務透明度是否會因為有較少的盈餘操控機會而減輕租稅不確定性。實證結果發現，財務透明度可減輕避稅與租稅不確定性之關聯性，顯示財務透明度愈高的公司，會因為有較少的盈餘操控機會而減輕避稅與租稅不確定性之關聯性，且公司主要透過盈餘積極性降低財務透明度，來增強避稅與租稅不確定之正相關程度。本文的研究結果可供稽徵機關稽查時，根據公司的財務透明度與現金有效稅率來判斷公司的租稅風險，以降低稽徵機關稅收的不確定性。
關鍵字：財務透明度、避稅、租稅風險、租稅積極性
ABSTRACT
Using Taiwan listed firms from 2015 to 2017 as sample to investigate whether financial transparency mitigates the influence of tax avoidance on tax uncertainty. Prior studies mostly investigated the association between tax avoidance and tax uncertainty and using tax risk as the proxy for tax uncertainty, finding that the higher level of tax avoidance, the higher level of tax uncertainty. However, fewer studies investigate whether financial transparency mitigates the influence of tax avoidance on tax uncertainty. Our study find that financial transparency mitigates the influence of tax avoidance on tax uncertainty, indicating that the higher level of financial transparency makes firms have less opportunities to manipulate both financial and taxable income so that firms could have lower level of tax uncertainty, especially manipulate income through earnings aggressiveness. The results of our study can provide National Taxation Bureau discriminates tax risk through financial transparency and cash tax rate to lowering the uncertainty of tax revenue of National Taxation Bureau.
Keywords: Financial Transparency, Tax Avoidance, Tax Risk, Earnings Aggressiveness
本研究主要選定台灣兩大健身房品牌，分別為World Gym與健身工廠，探討旗下App有無遊戲化機制對於App社群之影響，故本研究擬以內在利益、外在利益、遊戲化機制、線上品牌社群活動參與度、線上口碑五者之關係作為探討主題。 本研究採用問卷調查法，分別針對兩健身房品牌旗下之App社群設計兩份問卷，並於網路上進行隨機發放，針對World Gym與My Zone App之問卷共收回168份有效問卷，而針對健身工廠之問卷共收回155份有效問卷。以Smart PLS 3.0與SPSS 20中文版進行資料分析。
本研究得到以下結果：（一）互動性、獎勵、聲望與遊戲化間具有顯著關係；（二）遊戲化機制在互動性、獎勵、聲望與線上品牌社群活動參與度間具有中介效果；（三）樂趣與線上品牌社群活動參與度有直接關係；（四）線上品牌社群活動參與度與線上口碑具有顯著關係。
關鍵字：內在利益、外在利益、遊戲化機制、線上品牌社群活動參與度、線上口碑
ABSTRACT
This study mainly selects two major gym brands in Taiwan, World Gym and Fitness Factory, to explore the impact of gamification on the App community of Apps. This study intends to explore the relationships among intrinsic benefits, extrinsic benefits, gamification, participation of online brand community engagement and E-wom. Two questionnaires were designed for the App communities of two gym brands and distributed randomly on the Internet. A total of 168 valid questionnaires were returned for the World Gym and My Zone App, and 155 valid questionnaires were returned for the Fitness Factory.
Research results were obtained: (1) There is a significant relationship between interactivity, rewards, reputation and gamification; (2) Gamification mechanism has a mediating effect between interactivity, rewards, reputation and online brand community activity participation; (3) There is a direct relationship between fun and online brand community activity participation; (4) There is a significant relationship between online brand community activity participation and online word-of-mouth.
Keywords: Intrinsic Benefits, Extrinsic Benefits, Gamification, Online Brand Community Engagement , E-Wom
當前，企業的雇主們將會聘用到越來越多屬於千禧世代的應徵者，不同於過去世代的人們，對於雇主所給予的工作資源，千禧世代的偏好難以預測，若加以探究的話，可以幫助企業在招聘資源上做規劃，並吸引到千禧世代的人才前來求職。本研究透過社會認同理論與資源保存理論的觀點，以兩家不同規模的企業與其基本形象，以及應徵者的外在動機、內在動機作為實驗設計的依據，藉此瞭解身份意識與企業資源如何影響千禧世代的求職意願。本研究之實驗對象為某管理學院大四應屆畢業生，配合情境設計與問卷蒐集的方式進行分析。研究結果顯示，薪資條件是他們最滿意的工作資源；另外，雇主若提供較為全面性的企業資源，則身份意識的確不再是干擾千禧世代求職的因素，驗證了規模小的企業能夠利用良好的企業資源吸引到他們，規模大的企業也應該不斷維持良好的工作環境與人力資源，以爭取網羅人才的機會。
關鍵字：千禧世代、身份意識、企業資源、企業形象、求職意願
ABSTRACT
Currently, enterprise employers will hire more and more candidates belonging to the millennial generation. Unlike the people of the past generations, the preferences of the millennial generation for the work resources provided by employers are unpredictable. If explored, it can help companies plan their recruitment resources and attract talents from the millennial generation to come to apply for jobs. This research uses the perspectives of social identity theory and resource conservation theory. Using two companies of different sizes and their basic images, as well as the applicant’s external and internal motivations as the basis for the experimental design. To understand how identity awareness and enterprise resources affect the job seeker willingness of millennials. The object of this research are senior graduate, and the analysis is carried out with the method of scenario design and questionnaire collection. The results of this study find that, salary conditions are their most satisfactory job resource. In addition, if employers provide more comprehensive corporate resources, identity awareness is indeed no longer a factor that interferes with the job hunting of millennials. It is verified that small-scale enterprises can use good corporate resources to attract them, and large-scale companies should also continue to maintain a good working environment and human resources to strive for opportunities to recruit talents.
Keywords: Millennials, Identity Awareness, Enterprise Resources, Enterprise image, Job Seeker Willingness
本研究應用集群分析探討管理學院畢業一年、三年及五年的畢業生在就業概況、就業滿意度及其對學校教學的反饋是否呈現不同模式，可藉此檢驗各系在ACCSB認證中訂定的核心能力指標之達成情況，並驗證學生之校核心競爭力。研究結果發現，目前管理學院系核心能力指標及核心競爭力指標皆能正面反應於畢業生的就業成就與滿意度，集群分析呈現的模式可反映學生的就業成就，研究結果可提供商管教育未來在數位轉型之課程規劃與調整參考。
關鍵字：集群分析、就業滿意度、核心競爭力
ABSTRACT
This study uses cluster analysis to explore the patterns of employment profiles, job satisfaction, and implications to school curriculum from the graduates of one, three, and five-year graduation in the School of Management. The results can examine the achievement of the core competence indicators set by each department in the ACCSB certification. And verify the core competitiveness of the students on the campus. The research results found that the current core competency and campus competitiveness indicators positively relate to graduates' employment achievement and satisfaction. The model presented by the cluster analysis can depict the employability and achievement of graduates. The findings of the study aim to curriculum planning and adjustment in the digital transformation of management education in the future
Keywords: Cluster Analysis, Job Satisfaction, Core Competence
學生行銷知識與創新能力培育之行動研究
蔡雅芳
中山醫學大學醫療產業科技管理學系教授
吳世望
嘉南藥理大學醫務管理系副教授兼系主任
郭昱廷
中山醫學大學醫療產業科技管理學系
摘要
研究背景：傳統醫療行銷管理課程設計大都採用課堂講授，較難培養同學實作經驗與讓學生感受到實務工作時可能會遭遇的問題，及如何解決問題。本研究透過讓學生做中學培養學生行銷實作以及創新能力。
研究目的：透過行動研究與實作課程設計，促進學生獲得行銷知識並培養創新能力以及問題解決能力。
研究方法：本研究採行動研究，於108年2月21日至6月20日止，以某醫學大學醫管系醫療行銷課程共36位修課同學為研究對象。除教授同學行銷基礎知識外，也透過實作讓同學盡早了解實務工作時執行一份行銷企劃案的過程可能會遭遇的問題，並尋找問題的解決方法，從中培養問題解決的能力。對於學生學習成效的評估，同時採用量性(問卷調查)與質性研究(深入訪談)。以SPSS 22.0統計分析軟體，分析學生修讀醫療行銷課程前後對行銷知識以及對創新能力認知的差異性，且輔以質性訪談，了解學生在執行行銷企劃案的過程與反思。
研究結果：1.在量性研究-行銷知識的獲得方面，經由統計分析結果發現，學生修讀醫療行銷課程行前後對行銷基礎知識有顯著提升(前測平均值2.56，後測3.94，P<0.000)。學生創新能力(前測平均值3.87，後測3.93)，未達統計顯著差異。在質性訪談方面：學生認為一個行銷企劃案能夠完成最重要在於溝通(包含與供應商和顧客的溝通)；在撰寫企劃時，應考量目標顧客群的經濟能力尋找適合的產品，且需要隨著顧客的特質適時調整行銷策略。
結論與建議：經由學生實際執行一份行銷企劃案，除了可以促進學生獲得行銷基礎知識外，並能夠促進學生在畢業前能夠即早面對實務運作可能會遭遇的問題，也讓同學學習如何解決問題，並在尋找問題解決方案的同時，透過腦力激盪與小組討論培養創新能力。
關鍵字：創新、醫療行銷、創新教學方法、行動研究
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