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一、 |
周聰佑、許嘉倫、陳彥廷 |
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二、 |
許鎦響 |
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三、 |
倪衍森、鄭新民、黃寶玉 |
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四、 |
家族企業特性與負債水準關係之研究 |
洪榮華、李易政、陳香如、謝可杉 |
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五、 |
劉景中 |
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六、 |
林少龍、邵詩茹 |
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七、 |
陳昭宏 |
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八、 |
哈佛個案的特色與在台灣採行個案教學之分析 |
張光第 |
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THE ANALYSIS OF SERVICE RECOVERY IMPROVEMENT TECHNOLOGY 周聰佑 國立勤益科技大學流通管理系副教授 許嘉倫 嶺東科技大學企業管理系講師 陳彥廷 國立勤益科技大學流通管理系助理教授 Tsung-Yu Chou Associate Professor, Department of Distribution Management National Chin-Yi University of Technology Chia-Lun Hsu Instructor, Department of Business Administration Managemen Ling Tung University Yen-Ting Chen Assistant Professor, Department of Distribution Management National Chin-Yi University of Technology 摘要 台灣地區行動電話通路商近年來快速成長，市場競爭更是激烈，消費者對服務品質之要求愈形嚴苛而導致服務失誤與服務補救的情況經常發生。然而通路商如何對平日不慎發生之服務失誤進行適當的服務補救，亦或是擬訂各種服務補救策略的相關研究並不多見，使業者在服務補救工作的績效表現不佳。 本研究以個案公司於台灣地區共計215家門市之抱怨顧客為抽樣調查對象，依據各地區的門市數進行問卷發放數分配，並利用統計軟體進行分析以確認本研究問卷之信度與效度，進而以灰關聯分析結合品質機能展開法，對通路商業者進行服務補救之技術與策略實施建議。本研究共計發出問卷600份，有效問卷482份。 本研究除利用灰關聯品質機能展開法進行服務補救技術需求指引與服務補救之策略研擬，使企業能夠將資源投入在效用最大的服務補救策略技術項目外，亦藉由問卷發放進行樣本特性分析。研究中所得之顧客服務補救策略技術執行優先順序排序結果，所獲得的前五項中以召開定期檢討會為進行服務補救的優先技術，其次為建立標準化作業流程，第三為現場詢問，第四為強化員工教育訓練，第五為填寫顧客意見表。 關鍵詞：服務失誤、服務補救、灰關聯、品質機能展開 |
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ABSTRACT The mobile phone distributor quantity grows up fast in recent years and the market competition is fiercer in Taiwan. Consumers request for high level service quality are stricter and that results in service failure and the need for service recovery frequently. But how to keep the distributors feet in the market and how to supply a suitable service recovery when the service failure occurs, or implement the appropriate service strategy for service recovery are all important issues for enterprises. In particular, the type of research for telecommunication industry is insufficient.This research is a case study. It will test and verify the mobile phone purchasers of case company that have service failure experience about in Taiwan. This research sends out 600 questionnaires, the quantity of response is 482. Data were analyzed with SPSS for consistency and validity. Further, grey relational analysis and quality function deployment were applied to setup the service recovery strategiy for mobile phone distributors.Furthermore, this paper adopts Grey Relational Analysis Quality Function Deployment (GRAQFD) to identify service recovery management requirements for mobile phone industry. And get the customers characterics by statistic analysis. It will be the guideline of business resource allocation for building service recovery strategy base on the limited resource. The results show that the first priority improving technology for service recovery is to convene review meetings regularly. The second one is to setup the standard operation procedures for customer service. The third is to administer field work. The forth is to strengthen staff's education and training. The fifth is to fill out the customers’ animadversions. Keywords: Service Failure, Service Recovery, Grey Relational Analysis, Quality Function Deployment |
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THE EFFICIENCY OF INTEGRATED CIRCUIT DESIGN INDUSTRY IN TAIWAN AREA MEASURED BY THREE-STAGE DEA APPROACH 許鎦響 嶺東科技大學企業管理系助理教授 Liu-Hsiang Hsu Assistant professor, Department of Business Administration, Ling Tung University 摘要 高科技產業經營環境瞬息萬變，台灣IC產業的發展，在世界前100大半導體公司的排名競爭力成為矚目的焦點。如何保持IC產業既有的競爭優勢，並繼而能在目前全球不景氣中開創新局，生產效率仍然是此產業永續發展的動力及保證，促使研究者想探討臺灣IC設計廠商生產效率之構思。本文使用台灣經濟新報（TEJ）資料庫，完整蒐集2001-2006年台灣地區75家IC設計廠商的縱橫資料（panel data），並採用Fried, Lovell, Schmidt and Yaisawarng （2002）所提出的三階段資料包絡分析法（Data Envelopment Analysis，DEA）來估計生產效率，以期能對台灣地區IC設計廠商之生產效率進行更準確之評估。同時比較IC設計廠商在調整外生環境變數及隨機干擾因素影響前後所估算之生產效率的差異。實證分析結果如下：一、台灣地區75家樣本IC設計廠商2001-2006年之平均生產效率值為0.9106，其無效率來源，來自於變動規模報酬之純技術無效率為0.0252（=1-0.9748），及來自規模無效率為0.0657（=1-0.9343）。第一階段DEA所估算出之生產效率值，顯示變動規模報酬之純技術無效率是造成生產無效率的主要來源。二、因第一階段之無效率值為0.2768（1-0.7232）包含環境因素與隨機干擾二個部分，本文於第二階段，將L、K、M及RD等變數之投入差額（input slacks）做為應變數，設廠年齡、設廠年齡平方項、使用權利金及使用專利件數等外生環境變數做為自變數，進行調整。三、第一階段DEA與第三階段DEA所估算之75家樣本IC設計廠商的平均生產效率值分別為0.7232及0.9106，實證結果顯示，環境因素及隨機干擾因素對於效率評估確有影響，且影響很大。 關鍵詞：IC設計廠商、資料包絡分析法、生產效率 |
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ABSTRACT Hi-tech industries are highly competitive and are always changing. The development of Taiwan’s IC industry has received a lot of attention in terms of its competitive position among the top 100 semiconductor companies in the world. To remain competitive in the IC industry and keep developing given the worldwide poor economic conditions, Taiwan needs to keep improving its production efficiency. Thus, in this study the researcher attempts to explore the issue of production efficiency of Taiwan’s IC design industry.This study used the database from Taiwan Economic Journal (TEJ) and obtained the panel data of 75 Taiwanese IC design companies between 2001 and 2006. The Three-stage DEA (Data Envelopment Analysis) approach by Fried et al. (2002) was also employed to estimate IC design companies’ production efficiency. The model takes into account the influences the exogenous variables and statistical interferences may have on the variables and hence should be able to provide a more accurate assessment of the production efficiency of the IC design companies examined in this study. The researcher also compared the differences in production efficiency before and after making the adjustment to the exogenous variables and statistical interferences.The results of the empirical analyses are as follows:1.The mean production efficiency of Taiwan’s 75 sampled IC design companies between 2001 and 2006 is 0.9106. The sources of production inefficiency include the pure technical inefficiency of variable return to scale (VRS) equal to 0.0252 (1-09748) and scale inefficiency equal to 0.0657 (1-0.9343). The DEA values from the first stage indicate that the pure technical inefficiency of variable return to scale (VRS) is the major source of production inefficiency.2.At the first stage, the inefficiency of 0.2768 (1-0.7232) contains the environmental effect and statistical noise. Thus, an adjustment has been made at the second stage, in which the dependent variables are the input slacks of L, K, M, and RD while the independent variables are exogeneous variables, the establishing age, the establishing age square, the premium, and the number of patents.3.As the DEA values from the first stage and the third stage indicate, the mean production efficiency of Taiwan’s 75 sampled IC design companies is 0.7232 and 0.9106 respectively. Empirical analyses show exogenous variables and statistical interferences have significant impact on the assessment of efficiency. Keywords: Integrated Circuit Design Companies, Data Envelopment Analysis, Production Efficiency. |
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WILL OPERATING CHARACTERISTICS AND CAPITAL ADEQUACY RATIO AFFECT NON-PERFORMING LOANS RATIO? 倪衍森 淡江大學管理科學研究所副教授 鄭新民 淡江大學財務金融研究所博士候選人 黃寶玉 東吳大學國際經營與貿易學系講師 淡江大學管理科學研究所博士候選人 Yen-Sen Ni Associate Professor, Graduate Institute of Management Sciences Tamkang University Cin-Ming Cheng Ph.D. Candidate, Institution of Baking and Finance Tamkang University Pao-Yu Huang Instructor, Department of International Business, Soochow University Ph.D. Candidate Graduate Institution of Management science, Tamkang University 摘要 逾放比通常被列為評估銀行授信品質之重要指標，本研究係以探討銀行之資本結構、放款種類、利率及相關收入等銀行營業特性的因素，分析影響逾放比之可能成因為何，經由相關文獻的收集，發覺過去這方面的研究大多是以問卷方式為之，而財務實證分析方面的研究，除了訴諸財報變數對逾放比的研究外，營業特性變數對逾放比之實證研究幾乎付諸厥如。而本實證研究亦有以下的考量，其一為避免銀行因打消呆帳，而致模糊逾放數字之真實性，所以將分析的樣本分為涵蓋全部樣本及各項提存佔營收百分三十以上之銀行樣本予以剔除，因這些銀行可能會以營收提存來降低逾放比，如不剔除會模糊所探討之課題，其二補強銀行家數之樣本數不足的問題，除以迴歸模式外，亦以縱橫資料模型來分析探討。經由本實證研究後，有下列重要之發現：其一為應予觀察放款比率及放款利率這兩變數是影響逾期放款成因之主要營業特性變數。其二令人訝異的發現，乃是逾放比與資本適足率竟呈正相關，此發現似乎有違常理，經推測乃是近年來，整體銀行運用盈餘打消呆帳，使自有資本相對於風險性資產減少，導致資本適足率下降所致，故從此現象可得知銀行降低逾放比的成效，似乎是以降低資本適足率為其代價。 關鍵詞：逾期放款比率、營業特性、資本適足率 |
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ABSTRACT The non-performing loan ratio of a bank is usually classified as an indicator for the quality of loan. In this study, we investigate whether operating characteristics such as capital structure, loans category, loans interest rates and related revenues will affect the non-performing loan. After surveying related literatures, questionnaires are often employed in relative researches in this area. However, empirical studying related operating characteristics to the non-performing loan is seldom found in previous researches.There are two concerns in this research. One is to avoid the mask of authenticity in operating performance; therefore, the samples with reserve to revenue ratio over 30 percent are removed, since these banks might increase the reserve to revenue ratio in order to reduce non-performing loan. The other is to concern the issue of sample size; thus, this research not only applies traditional regression models, but also employs the panel data models.Based on our empirical results, several important findings are discoursed as follows: (1) The observed loans ratio and loan interest rates are important operating characteristic variables to affect the non-performing loans ratio. (2) To our surprise, the non-performing loans ratio is positively related to capital adequacy ratio, since this phenomenon seems to be contrary to our intuition. We surmise this phenomenon is that banking industry seems to offset the non-performing loans by reducing capital to risk assets ratio, and it seems that the banking industry pay for the price for reducing the non-performing loans ratios by decreasing capital adequacy ratio. Keywords: Non-performing Loans, Operating Characteristics, Capital Adequacy Ratio |
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THE RELATION BETWEEN FAMILY BUSINESS AND FINANCIAL LEVERAGE 洪榮華 國立中央大學企業管理學系副教授 李易政 國立中央大學企業管理學系博士候選人 陳香如 國立台中技術學院國際貿易系副教授 謝可杉 國立中央大學企業管理學系碩士 Jung-Hua Hung Associate Professor, Department of Business Administration National Central University I-Cheng Li Ph.D. Candidate, Department of Business Administration National Central University Hsiang-Ju Chen Associate Professor, Department of International Trade National Taichung Institute of Technology Ko-Shan Hsieh Master of Business Administration, Department of Business Administration National Central University 摘要 本研究探討家族企業特性及其股權偏離程度對負債水準之影響。家族企業考量自身利益與多角化不足的風險會藉由負債水準的改變降低潛在風險及剝削少數股東，本研究考量內生性問題，利用三階段最小平方法檢測家族企業與非家族企業的負債水準是否有差異；此外，臺灣金字塔結構與交叉持股相當普遍，加重家族企業股權偏離嚴重性，有別於以往文獻，考量家族特性後，推論家族企業股權偏離程度與負債水準可能具有非線性關係。實證結果發現，家族企業相對於非家族企業傾向採用高舉債來轉嫁風險給債權人及增加可剝削資源；再者，家族企業股權偏離程度與負債水準具有先降後升的非線性關係；最後，家族成員雖掌握董事會多數席次，但外部董事仍能發揮監督能力。 關鍵詞：家族企業、資本結構決策、股權偏離、董事會、三階段最小平方法 |
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ABSTRACT This paper examines how family businesses’ characteristics and deviation from one-share-one-vote affect their financial leverage.Family businesses are a special ownership structure in Taiwan. Considering family members’ own benefits and under-diversified risk, family businesses have incentives to adjust their financial leverage for reducing potential risk and expropriating minority shareholders. We use three stages least squares method to solve the endogeneity problem and investigate whether financial leverage of family businesses are different from that of non-family businesses. Moreover, we consider the unique characteristics of family businesses and suggest that there may be non-linear relationship between deviation and financial leverage.The results support the hypothesis that family businesses tend to use more debt for reducing the potential risk and maintaining their private control benefits. Moreover, there is a U-shape non-linear relationship between deviation and financial leverage for family businesses. Finally, although most directors of family businesses are family members, outside directors still can mitigate the wealth expropriation behavior in family businesses. Keywords: Family Business, Capital Structure Decision, Deviation, Board of Directors, 3SLS |
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BANK CONCENTRATION AND BANK RISK IN TAIWAN: 劉景中 德明財經科技大學財政稅務系助理教授 Jin-Chung Liu Assistant Professor, Department of Finance and Taxation Takming University of Science and Technology 摘要 近來政府認為臺灣的銀行業競爭力不夠跟銀行過多有關，因此在政策上，希望藉由提高銀行集中度來降低市場競爭度，進而增加它們的競爭力。本文目的是以1996-2005年臺灣銀行業的風險為研究對象，探討銀行集中度對銀行風險的影響。本文銀行風險強調的是以證券市場資料衡量的總風險、系統風險及非系統風險，並且在估計方法上，強調固定效果的兩階段最小平方法。主要實證結果發現，提高銀行集中度有助銀行的總風險及非系統風險的降低，以及銀行集中度對銀行總風險造成影響原因主要來自於非系統風險，而不是來自系統風險。 關鍵詞：銀行集中度、市場結構、銀行風險 |
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ABSTRACT In recent year, the Taiwan government has concluded that the rather low competitiveness of Taiwan’s banking industry is due to overbanking. To enhance the competitiveness in the banking industry, the government has aimed to lessen the market competition by increasing bank concentration. This paper presents an empirical study on the impact of bank concentration on bank risk in Taiwan from 1996 to 2005, and uses the equity market data to measure bank risks, which include total risk, systematic risk, and unsystematic risk. It also applies the fixed effects two-stage least squares technique for estimation. The results show that bank concentration is negatively correlated with both total risk and unsystematic risk. Furthermore, the negative correlation between bank concentration and total risk is due to unsystematic risk rather than systematic risk. Keywords: Bank Concentration, Market Structure, Bank Risk |
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THE RELATIONSHIP BETWEEN ROLE IDENTITY AND DEPERSONALIZTION: 林少龍 中國文化大學國際貿易研究所教授 邵詩茹 中國文化大學國際貿易研究所碩士 Shao-Lung Lin Professor of International Trade, Chinese Culture University Shin-Ru Shao Master of International Trade, Chinese Culture University 摘要 本研究目的在探討角色認同、情緒勞動（淺層演出與深層演出）與去人性化之關係。本研究採用問卷調查法，以與顧客直接接觸之第一線服務人員為研究樣本，有效回收樣本共計238份，有效回收率為92.25%。研究結果顯示角色認同會正向影響深層演出但負向影響淺層演出，且角色認同會負向影響去人性化；淺層演出會正向影響去人性化而深層演出會負向影響去人性化，路徑分析的結果顯示角色認同會透過深層及淺層演出之中介來影響去人性化。本研究討論及發現理論與管理實務上的意涵，同時對未來研究方向提出建議。 關鍵詞：角色認同、情緒勞動（淺層演出與深層演出）、去人性化。 |
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ABSTRACT The study examined the relationship among role identity, emotional labor (surface acting and deep acting) and depersonalization with a sample of 238 first line employees. The results revealed that role identity influenced deep acting positively and surface acting negatively; surface acting positively but deep acting negatively affected dedepersonalization; Role identity negatively influenced depersonalization. In addition, the results of path analysis revealed deep and surface acting mediated the relationship of role identity and depersonalization. The authors discussed the implications for theory and practices, and suggestions for the further study. Keywords: Role identity, Emotional labor (surface acting and deep acting), Depersonalization |
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A PRELIMINARY INSTRUCTOR-BASED INVESTIGATION INTO TEACHERS' KNOWLEDGE OF THE CASE METHOD AND PARTICIPANT-CENTERED LEARNING 陳昭宏 國立雲林科技大學資訊管理學系副教授 Jao-Hong Cheng Associate Professor, Department of Information Management, National Yunlin University of Science and Technology 摘要 隨著參與者為中心的個案學習法的導入，參與者為中心的個案學習教學所需「教師知識」日益重要。「教師知識」不但可促進學員掌握參與者為中心的個案學習所欲傳達訊息與媒介，亦可增進參與者為中心的個案學習之樂趣。本文基於教學的知識有助於促進學生學習效果、目前教學知識尚有改進空間、多元化教學知識呈現型態和來源和「教師知識」的結構與分類無絕對的標準等考量因素。嘗試以授課教師觀點，將多年來的參與者為中心的個案學習教學經驗，初探參與者為中心的個案學習教學所需「教師知識」。 關鍵詞：參與者為中心的個案學習法、教師知識 |
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ABSTRACT With the introduction of Program on Case Method and Participant-Centered Learning (PCMPCL), teachers’ knowledge is getting increasingly important. Their attributes and knowledge not only facilitate students' understanding toward the information and media conveyed by participant-centered learning, but make participant-centered learning interesting. In considering the following facts that pedagogical knowledge is instrumental to students' learning, pedagogical knowledge as a research field has not yet been much explored, patterns of diversified pedagogical knowledge, and the absence of absolute classification criteria for teachers’ knowledge structures, the research attempts to preliminarily organize teachers’ knowledge of participant-centered learning from years of teaching experience. Keywords: Case Method and Participant-Centered learning, teacher’s knowledge |
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THE ESSENCE OF HARVARD CASES AND THE ANALYSIS OF CASE-TEACHING IN TAIWAN 張光第 國立台灣科技大學財務金融研究所助理教授 Gordon Chang Assistant Professor, Graduate Institute of Finance, National Taiwan University of Science and Technology 摘要 本文目的在於簡述哈佛個案的教學特色，及以一位受過短期哈佛商學院個案教學訓練的教師，分享個人在個案教學的經驗。自2005年起哈佛商學院首次與亞洲華人為主的商學院進行「個案方法與參與式學習計畫」合作，其目的在於提倡以「參與者為核心之學習」（participant-centered learning）的教學法。本文簡介哈佛個案、哈佛商學院及其個案教學概況。進而描述筆者接受在美國波士頓哈佛商學院及香港科技大學的兩階段，共約15天的密集個案課程。最後筆者分享在台灣採行哈佛個案教學所得到的教學經驗。研究所學程可簡單區分為「英文MBA班」與「中文EMBA班」，而隨機分組討論有助於學生互動，並指出個案教學要在台灣產生效果，必須改善硬體設施，教學方式也需要調整。 關鍵詞：哈佛個案、個案教學、參與者為核心之學習 |
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ABSTRACT The purpose of the article is to brief the case method and participant-centered learning of Harvard Business School and to share the experience of case-teaching in Taiwan by the author, who joined the fourth “Program for Case Method and Participant Centered Learning” created jointly by Harvard Business School and some ethnic Chinese Business Schools in Asia in 2005. The program with two sessions totals 15 days and takes place, first at Harvard Business School in Boston and later at Hong Kong University of Science and Technology in Hong Kong. The author’s experience of case-teaching in Taiwan indicates that courses of participant-centered learning could be categorized into “English MBA” and “Chinese EMBA,” and randomly grouping students could help enhance the effectiveness of group and class discussion. Finally, it is expected that case-teaching facilities and the teaching method as a whole should be upgraded and fine-tuned in order to fulfill the goals of effective learning. Keywords: Harvard cases, case method, participant-centered learning |
商管科技季刊 
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