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2011年第六屆中華商管科技學會年會暨學術研討會

中華商管科技學會年會暨學術研討會為本學會每年度最重要的大型會議，從2006年起透過每年大型研討會，促使商業及管理相關領域之產業界與學術界專家能齊聚一堂，互相交流成果與心得，以加強學術交流及促進產學合作，並冀能提升我國產業生產力，促進我國競爭力。本年度特別感謝國立雲林科技大學管理學院全力主辦，並提供各項資源，使本次會議得盛大舉行。

透過五年多來持續辦理，已收錄近千篇之實務或理論性驗證論文，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。希望各界能持續支持本會宗旨，以長期經營的態度，針對我國產業之發展、企業行銷策略、金融及人力資源市場所面臨的衝擊與因應現況，進行相互觀摩研討，以促進國內企業產業升級，加強企業競爭力。

本年度學術研討會投稿踴躍，投稿論文篇數有119篇，經審查後分3個時段9個場次現場發表，並發行論文集，亦將摘要置於網路上供社會各界閱覽。而報名參與學者來自國內外各大專校院超過70所學校的280餘位教授與研究生，共評選出6篇最佳論文、15篇佳作，將邀請入選本學會出版的「商管科技季?」的審查。再次感謝所有參與此次學術研討會之產、學各界菁英，相信這些優良論著對商業及管理領域之研究與應用必有卓越貢獻與深遠的影響。

 

中華商管科技學會理事長

謹識

2011年10月26日

回目錄

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第三者對競合關係的影響

季成昊、羅憶如

元智大學管理學院

摘要

過去對於競合關係的研究多著重在同產業中兩家廠商間二元層級的競爭與合作。然而，在動態性的競爭環境下，競爭與合作的關係已擴大至兩廠商外的三元關係上。因此本文以三元層級的觀點來探討第三者對廠商間競合關係的影響。本文以2001 年初至2009 年底的美國投資銀行產業為研究樣本，主張發行公司 (第三者) 會對投資銀行（廠商）之間的合作產生影響，並促成三方合作。本文分別站在發行公司與投資銀行等三方的角度，配合交易成本理論、社會網絡、資源基礎等觀點，來看第三者為何影響廠商之間的競爭與合作行為，以及探討三方重複合作關係形成後，對其各自績效的影響。本研究發現，在交易成本理論中的價格機制對於三方重複合作有顯著的負面影響，另外，在社會網絡觀點中垂直合作關係則對三方重複合作有正面影響。最後，本研究發現三方重複合作的形成對發行公司的發行績效將產生顯著性的正向影響。

關鍵字：三元關係、交易成本、社會網絡、互補性能力

ABSTRACT

Although past studies focused on the dyadic relationship to analyze two firms’ competition and cooperation, the research should broaden the dyadic view to triadic perspective while the environment becomes more complicated and dynamic. This paper introduced the triadic perspective to explore the impact of third party on two firms’ coopetition. This paper adopted the U.S. Investment Bank Industry as the empirical dataset from 2001 to 2009. This paper proposed that the issuer (third-party) can facilitate the triadic cooperation among itself and two investment banks (firms). Standing on the angle of the third-party, this paper explored how the issuer can affect the triadic cooperation among itself and two investment banks and how the formation of cooperation can influence their performance on the basis of transaction costs economics, resources-based view, and social networks. According to the research results, this paper found out that price mechanism and social relations among the issuer and the investment banks would significantly affect the formation of the triadic cooperation. Furthermore, the formation of triadic cooperation would have a significant positive effect on the issuer’s performance.

Keywords: Triadic Relationship, Transaction Cost, Social Network, Complementarity

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結合實獲值管理（EVM）與DMAIC 方法進行研發專案管理品質績效改善

IMPROVING THE QUALITY PERFORMANCE OF R&D PROJECT
MANAGEMENT BY EVM AND DMAIC METHODS

林榮禾

國立臺北科技大學工業工程與管理系副教授

田鴻麟

國立臺北科技大學工商管理研究所博士生

童超塵

國立雲林科技大學工業工程與管理學系教授

田馥華

國立雲林科技大學工業工程與管理學系碩士研究生

Rong-Ho Lin

Associate Professor, Department of Industrial Engineering and Management,
National Taipei University of Technology

Hong-Lin Tian

PhD Student, Department of Graduate Institute of Industrial and Business Management College of Management, National Taipei University of Technology

Chao-Chen Tong

Professor, Graduate school of Industrial Engineering & Management,
National Yunlin University of Science and Technology

Fu-Hua Tian

Master Student, Graduate school of Industrial Engineering & Management,
National Yunlin University of Science and Technology

摘要

本研究目的在於探討結合實獲值管理（EVM）與六標準差DMAIC 方法，用於研發專案管理品質績效改善之效果。本研究以訪談方式透過DMAIC 步驟，記錄某研發機構執行中16 個研發專案之實獲值管理成本績效指標與時程績效指標，協助專案管理人員分析成本與時程進度落後之原因，並提供若干改善建議與做法。研究結果顯示結合實獲值管理（EVM）與六標準差DMAIC 方法用於研發專案管理品質績效改善具有良好效果，建議將落後項目納為專案管理風險項目列管，並建立風險項目管制表及因應對策表。最後，建立本研究案例之標準作業程序，並提出幾點建議做法。

關鍵詞：實獲值管理、DMAIC、成本績效指標、時程績效指標

ABSTRACT

The aim of this study was to improve the quality performance of project management by EVM and DMAIC methods. This study finished CPI（Cost Performance Index）and SPI（Scheduled Performance Index）of 16 projects by interviews, then provided some improvement. The empirical applicability show that combined EVM（Earned Value Management）and DMAIC methods have good effects for improved the quality performance of R&D project management. Suggest the manager of R&D project would be take risk management for delay items of cost or schedule. Final, made standing operating procedure（SOP）by the case study, and provided several suggestions.

Keywords: EVM, DMAIC, CPI, SPI

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組織政治知覺對組織承諾之研究

THE STUDY OF ORGANIZATIONAL POLITICS PERCEIVED ON
ORGANIZATIONAL COMMITMENT

池文海

國立東華大學企業管理學系教授

林憬

國立台北科技大學技術及職業教育研究所博士研究生

王智永

大仁科技大學餐旅管理學系助理教授

陳英吟

東華大學企業管理學系碩士

Wen-Hai Chih

Professor, Department of Business Administration, National Dong Hwa University

Ching Lin

Doctor Class Graduate Student, Institute of Technological and Vocational Education,
National Taipei University of Technology

Ze-Yung Wang

Assistant Professor, Department of Restaurant, Hotel and Institutional Management,
Tajen University

Chen, Yin-Ying

Department of Business Administration, National Dong Hwa University 

摘 要

組織以人格特質來甄選人才無不希望能找與組織適配的員工以提高工作績效，然而，組織在進行任用、升遷時往往會受到組織政治行為的潛在影響，過去對於組織承諾的研究較少探討究竟是具有何種人格特質的員工對於組織政治知覺、工作壓力、工作滿足與組織承諾之影響。因此，本研究經由516 位銀行的正式編制員工並採用結構方程模式從事驗證，結果得知對於組織承諾的總影響效果最高的因素為工作滿足，其次為組織政治知覺。此外，具有積極進取型及自傲型人格特質的員工，比中庸型之員工其在情感性承諾上也較高。本研究試圖提供組織在招募上人才上之參考依據。

關鍵字：組織政治知覺、工作壓力、工作滿足、組織承諾、人格特質

ABSTRACT

Organizations are all personality traits to the selection of personnel and organizational adaptation hope to find the employees to improve performance, however, the organization during the staffing, promotion, and often will be the potential impact of the organization of political behavior, past the few studies on organizational commitment of influences what is the kind of personality traits of employees on organization political perception, job stress, job satisfaction. The study investigates 516 bank official employees and adopts Structural Equation Modeling (SEM) to test our model. The results indicate that the most, second on organizational commitment significant total effect are job satisfaction, organization political perceptions. In addition, a positive aggressive and arrogant personality traits of employees than the moderate type of emotional commitment to their employees is also higher. This study attempts to provide organizations in the recruitment of talent on the reference.

Keywords: Organizational Politics Perceptions, Job Stress, Job Satisfaction, Organizational Commitment, Personality Traits

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無形資產、智慧資本與企業價值：考量資訊透明度因素

INTANGIBLE ASSETS, INTELLECTUAL CAPITAL AND CORPORATE PERFORMANCE: CONSIDERING INFORMATION TRANSPARENCY

高惠松

逢甲大學會計學系助理教授

劉政勳

逢甲大學會計學系碩士班研究生

Hui-Sung Kao

Assistant Professor, Department of Accounting, Feng Chia University

Cheng-Hsun Liu

Graduate Student, Department of Accounting, Feng Chia University

摘要

本研究主要探討在高低資訊透明度下，無形資產與智慧資本與提升企業價值之關聯，進而了解智慧資本是否比無形資產更能彰顯企業價值。本研究以2006 年至2010 年之我國上市櫃公司為研究對象，將樣本區分為高與低資訊透明度兩組不同的樣本進行實證分析，並利用Chow-test 檢測不同樣本間，無形資產與企業價值以及智慧資本與企業價值的影響係數間之結構性差異，以探討在不同資訊揭露水準下，智慧資本與無形資產對於企業價值之影響為何，進而觀察智慧資本是否更能解決現行財務報表缺乏解釋力的現象。本研究結果顯示，當在高資訊透明度時，會計資訊不對稱之情形降低，無形資產才可反映出企業價值之提昇。而智慧資本無論在高低資訊揭露水準下，皆能提升企業價值，由此可知，相較於無形資產，智慧資本更能顯現企業之真實價值，增加財務報表之解釋能力與資訊有用性。此結果可提供主管機關或會計準則制定單位，未來改善無形資產相關準則公報之參考。

關鍵字：無形資產、智慧資本、資訊透明度、企業價值

ABSTRACT

This research investigates the associations among intellectual capital, intangible assets and enhancing corporate performance and to understand that is the intellectual capital better to intangible assets to show corporate performance on high or low information transparency. The result of research shows as below: When the information transparency increases, the situation of accounting-related information asymmetry will be decreased. It means, intangible assets will increase corporate performance but the intellectual capital will also increase corporate performance under different information. In this way, compare to intangible assets, intellectual capital shows more corporate performance, explanation of financial statement and usefulness of information. We hope this result will provide to related association for improvement reference of related intangible assets accounting standards.

Keywords: Intangible Assets, Intellectual Capital, Information Transparency, Corporate Performance

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組織資訊科技治理的另一種可能：當責式治理權責關係的探討

THE ALTERNATIVE OF INFORMATION TECHNOLOGY GOVERNANCE:
ANALYSIS BASED ON ACCOUNTABILITY RELATIONSHIPS

吳建明

環球科技大學行銷管理系助理教授

Chien-Ming Wu

Assistant Professor, Department of Marketing Management

 

摘要

企業經營範疇全球化與資訊科技高度介入的發展趨勢使然，「資訊科技治理」對組織運作，特別是居間的治理權責關係影響日益加深；相對的，該議題相關的實務探討或學理研究則顯得有限。 為此，本研究以一家在資訊科技治理有卓越效能並具有特殊組織氛圍的跨國企業為對象，透過參與觀察、深度訪談與次級資料收集，剖析其治理型態內涵與發展緣由。 研究結果除了展示該跨國企業如何形成兼具代理效率與賦權效能的「當責式資訊科技治理」型態之外，也依序由情境到內部說明個案公司如何「以當責與分享取代對立的經營哲學」、「落實決策與執行、區域與專業的平衡」以及「從組織當責、團隊當責到個人當責」的發展歷程。

關鍵字：資訊科技治理、權責關係、代理理論、管家理論

ABSTRACT

The globalization of enterprise development and the rapid growth of information technology (IT) cause the increasing impacts of IT governance for business, especially the huge impacts of accountability relationships. However, the studies related with the accountability relationships among the participants of IT governance are still rare and under-explored. Thus, we use the interpretive case study method to explore a global company with outstanding performance in IT governance activities. Through participation observation, depth interviews and secondary data collection, we try to expose the unique archetype of IT governance developed in the case company. The research results show that an ambidexterity way of IT governance to balance with efficiency of delegation and effectiveness of empowerment. From the illustration of context and content of IT governance activities in the case company, the results also indicate the management philosophy of accountability, which using sharing instead of conflicts; the realization of both decision and execution, and balance with localization and professionalism. In addition, the study also explored the development process of accountability relationships: from joint accountability to group accountability and the individual accountability.

Keywords: Information Technology Governance, Accountability Relationships, Agency Theory, Stewardship Theory

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促銷訊息設計對消費者購物行為之影響：框架效果、調點焦點與促銷時機之整合模式

THE EFFECT OF PROMOTION MESSAGE ON CONSUMER’S PURCHASE INTENTION: PERSPECTIVE FROM FRAMING EFFECT, REGULATORY FOCUS AND REDEEM TIMING

沈宗奇、蕭至惠

國立嘉義大學行銷與運籌研究所副教授

蘇副強

國立嘉義大學行銷與運籌研究所研究生

Chung-Chi Shen, Chih-Hui Hsiao

Associate Professor, Gradate Institute of Marketing and Logistics,
National Chiayi University

Fu-Ciang Su

Graduate Student, Gradate Institute of Marketing and Logistics,
National Chiayi University

 

摘要

近幾年來網路成長迅速，使用線上購物網站的消費者也越來越多。本研究對象主要為線上消費者，採取2（金錢性框架效果：打折和省錢框架）x2（調節焦點：促進型和預防型）x2（促銷誘因時機：立即性和延緩性）之實驗設計。研究結果顯示：（1）當線上購物網站的促銷訊息為使用打折的框架時，消費者會有較高的的知覺促銷利益、知覺價值和購買意願。（2）相較於預防型焦點之訊息呈現，當線上的購物網站促銷訊息使用促進型焦點時，消費者會有較高的的知覺促銷利益、知覺價值和購買意願。（3）金錢性框架效果和調節焦點的交互作用下，對於知覺價值的構面，當線上購物網站使用打折的訊息框架時，促進型焦點的促銷訊息較為有效。

關鍵字：促銷、調節焦點、促銷誘因時機

ABSTRACT

In recent years, the Internet grows up rapidly, more and more consumers using the online shopping site. The main object of this study is online consumer. This study adopts 2 (the effect of monetary framework: a discount or saving money framework) x2 (regulatory focus: promotion focus or prevention focus) x2 (timing of sales promotion: immediate or delayed) experimental design. This study shows following conclusions. First, when the online shopping site sales promotion are the discount framework, consumers tend to have a higher benefit of sales promotions, perceived value and purchase intention. Second, compared to the prevention focus, when the online shopping site sales promotion are the promotion focus, consumers tend to have a higher benefit of sales promotions, perceived value and purchase intention. Third, in the dimensions of perceived value, in the effect of monetary framework and regulatory focus interacts with each other, when the online shopping site sales promotion are the discount framework, the promotion focus is more effective.

Keywords: Sales Promotion, Regulatory Focus, Timing of Sales Promotion

回目錄

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台商大陸投資事業對投資環境變化之因應策略探討－資源依賴觀

THE COPING STRATEGIES TO THE CHANGE OF ENVIRONMENT IN CHINA:
THE RESOURCE DEPENDENCE VIEW

雷漢聲

國立雲林科技大學企業管理系 副教授

黃冠傑

國立雲林科技大學企業管理系 碩士

吳尚霖

國立雲林科技大學企業管理系 碩士

Han-Sheng Lei

Department of Business Administration,
National Yunlin University of Science and Technology

Kuan-Chieh Huang

Department of Business Administration,
National Yunlin University of Science and Technology

Shang-Lin Wu

Department of Business Administration,
National Yunlin University of Science and Technology

 

摘要

兩岸間越趨密切的經貿關係，隨著中國大陸改革開放以來，政治、經濟與社會等層面的急遽變化，台商的投資事業勢必會跟著改變。經濟部2007 年所做的一項調查顯示，台商認為大陸投資環境中，優勢部分以低勞動力成本為首，但近幾年來，新政策的頒布與勞工權益意識的甦醒，中國大陸的勞動力成本日漸上漲，台商對投資環境中所注重的優勢也將有所變動。面對這樣的變化，本研究擬從資源依賴的角度，探討大陸台商投資事業面對勞動力成本上漲所做的因應策略，以及對經營績效的影響。

以抽樣調查對大陸台商進行量化研究，共發出2500 份問卷，回收有效樣本92 份，有效回收率3.68%。以複迴歸統計分析回收樣本，發現：

1. 對現在投資所在地的資源依賴，主要表現在資源可替代性、資源分配處理權兩構面，並對大陸台商投資事業的經營體質轉型有顯著影響。

2. 企業轉型策略中，經營體質的轉型對組織經營績效有顯著影響。

關鍵字：資源依賴、企業轉型策略、經營績效、大陸台商

ABSTRACT

After Chinese economic reform, the circumstances of Chinese politics, economy and society have been changed rapidly. Also, Taiwanese foreign direct investment （FDI ） in China is transformed. According to the survey conducted by Ministry of Economic Affairs （Taiwan） in 2007, most Taiwanese businessmen think the biggest advantage of FDI in China is the low labor cost.

Since some new policies were announced, and the labor rights become important issues in China, the Chinese labor cost has been rising during these years. Therefore, Taiwanese businessmen also changed the focus of their investment. In this thesis, we will discuss the coping strategies and the operating performance of Taiwanese FDI in China from the perspective of resource dependency. This study surveyed 2500 random Taiwanese businessmen investing in Mainland China, and the 92 valid samples were finally used in the research. It uses multiple linear regressions to analysis the results, and the main conclusions are as follows:

1. The resource dependency of the current investment location mainly appears in two dimensions, the substitutability of the resource, and the discretion over the resource. It has influenced the transformation of Taiwanese FDI in China significantly.

2. In the entrepreneur transformation strategies, the transformation of the business systems has huge effects on the organizational operating performance.

Keywords: Resource Dependence, Business Transformation Strategy, Business Performance, Taiwanese FDI in China

回目錄

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日本服飾零售業「UNIQLO」、「MUJI」、「SHIMAMURA」之創新經營模式

AN EMPIRICAL ANALYSIS OF JAPANESE INNOVATION BUSINESS
MODEL IN RETAIL APPAREL INDUSTRY, “UNIQULO”, “MUJI” AND “SHIMAMURA”

謝凱雯

國立高雄海洋科技大學運籌管理系

榊原一也

日本中央大學商學研究所

Kai-Wen Hsieh

Department of Logistics Management, National Kaohsiung Marine University

Kazuya Sakakibara

Faculty of Commerce, Chuo University, Japan

 

摘要

零售產業所販售的商品以日常生活所需的民生必需品為主，乃屬於低毛利高週轉之行業。在全球競爭環境下，零售業利潤日趨衰退。特別是面對顧客需求的多元化，以及時裝之流行之變化迅速，促使商品的生命週期變短，使得服飾零售業面對前所未有的課題。

日本經濟在1990 年後泡沫經濟瓦解，緊接著是長期不景氣，此時期被稱為「平成不況(或失落的10 年)」。在日本景氣低迷的時候，百貨公司、超市的營業額也都陷於低迷。但是「UNIQLO」、「MUJI」、「SHIMAMURA」是在日本不景氣期間卻每年的營業額、營業淨利都是2 位數的成長，是少數成長企業之代表。

有鑑於此，本研究採用個案研究方式，對日本的「UNIQLO」、「MUJI」、「SHIMAMURA」做個案的質化分析，了解服飾零售業必須要能做出市場區隔並對整個供應鏈體系做生產預測，物流管理能力成為影響企業成敗關鍵要因。另一方面，服務創新( Servers Capability )與實驗性學習(Experimental Learning)對企業績效也有顯著的影響。本研究希望透過剖析日本服飾零售的成功個案，做為國內廠商之借鏡。

關鍵字：服務創新、企業成長、零售業、UNIQLO、MUJI、SHIMAMURA

ABSTRACT

The products of the retail industries are mainly livelihood necessaries and are classified to the industry of low profits and high turnover rates. In the global competitive environment, the profit is decreasing day by day. For the consumers’ diverse demands and the rapid changes of fashion industries, the retail apparel industry has faced the biggest challenge ever and it has shortened the periodicity of products.

The economy in Japan has busted in the bubble economy after 1990 and follows the long-term depression. The decade is called “heiseihukyou“ or “ a lost decade”. In the period of depression, the sales amount of department stores and supermarkets is also at the low level. However, “Uniqlo”, “Muji”, and “Shimamura” have a double-digit growth in benefits every year during the period. They are few representatives of growing enterprises.

According to that, this research method adopts the way of case study. Using empirical analysis to identify business strategy of “Uniqlo”, “Muji”, and “Shimamura” , we have realized that the retail apparel industry has to predict the whole supply chain and the ability of logistic management plays an important role in the success of the enterprises. On the other hand, Servers Capability and Experimental Learning have great influences in performance of the firms. We hope this research will be a mirror to the enterprises in Taiwan by analyzing the successful cases in Japanese retail apparel industry.

Keywords: Services of Innovation, Performance, Retail Apparel Firms UNIQLO, MUJI, SHIMAMURA

回目錄

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組織成員的變革認知、工作滿意度、領導風格與離職傾向之關聯性研究－
以中山科學研究院轉型行政法人為例

THE RELATIONSHIPS AMONG INDIVIDUALS’ COGNITION OF ORGANIZATIONAL CHANGE, JOB SATISFACTION, LEADERSHIP STYLE AND TURNOVER INTENTION –
THE CASE OF REORGANIZING OF CSIST TO BE ADMINISTRATIVE INCORPORATION

劉自強

嶺東科技大學國際企業系副教授

盧文民

國防大學管理學院財務管理學系副教授兼系主任

張麗嬌

國防大學管理學院財務管理學系碩士班研究生

 

摘要

國防部軍備局中山科學研究是一個跨多領域之國防科技研發機構，為了兼顧國防科技與民生經濟發展、提升營運績效，中科院即將轉型成為行政法人；值此組織變革之際，本研究以組織行為理論為基礎，探討員工的組織變革認知、工作滿意度、領導風格及離職傾向間之關係。研究資料以問卷調查方式蒐集，並以中科院員工為抽樣對象。

研究結果得知：.組織變革認知中之「變革效益認知」及「個人權益認知」兩要素，分別與工作滿意度呈現顯著正相關、與離職傾向呈現顯著負相關，表示不論是否選擇留下繼續服務，皆對於此次變革和工作環境有正面評價；另外，主管若採行「德行領導」，員工的工作滿意度會提高、離職傾向亦會降低。

關鍵字：組織變革認知、工作滿意度、領導風格、離職傾向

ABSTRACT

To value both national defense science and technology and livelihood economic development, and to promote operational performance, The Chung-Shan Institute of Science and Technology (CSIST), an interdisciplinary institute in national defense science and technology, is about to be transformed into an administrative incorporation. On the occasion of organizational change, this research is based on the theory of organizational behavior to explore the relationships among individuals’ cognition of organizational change, job satisfaction, leadership style, and turnover intention. Data of this research are acquired from questionnaires made by sampling employees of CSIST.

The empirical results show that cognition of change effectiveness and cognition of individual rights, the two factors in cognition of organizational change, respectively indicate a significantly positive correlation with job satisfaction and a significantly negative correlation with turnover intention. It is found whether to keep service has positive evaluation for organizational change and work environment. Moreover, chief’s adopting virtuous leadership may increase employees’ job satisfaction and lower their turnover intention.

Keywords: Cognition of Organization Change, Job Satisfaction, Leadership Style, Turnover Intention

回目錄

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員工知覺組織支持對組織變革知覺與組織承諾的中介效果

THE MEDIATING EFFECT OF EMPLOYEE PERCEIVED ORGANIZATIONAL SUPPORT
ON THE RELATIONSHIP BETWEEN PERCEPTIONS OF ORGANIZATIONAL CHANGE AND ORGANIZATIONAL COMMITMENT

李隆盛

臺灣師範大學科技應用與人力資源發展學系教授

許雅綉

臺灣師範大學科技應用與人力資源發展學系碩士生

Lung-Sheng Lee

Professor, Department of Technology Application and Human Resource Development,
National Taiwan Normal University

Ya-Hsiu Hsu

Graduate Student, Department of Technology Application and Human Resource Development,
National Taiwan Normal University

 

摘要

近年來國內外環境急遽轉變，在國際經濟市場化、全球化和多元化的強力競爭下，各企業生存環境面臨嚴峻考驗。為了讓組織跟上外在環境的變化，各企業紛紛進行組織變革（Organizational Change），做出適應措施，強化組織適應力，以發揮企業整體綜效。究竟員工對組織變革持正面或負面的看法，是否影響其對組織的向心力及其工作表現，亦或造成組織士氣低落，是值得探討的課題。過往研究顯示，適時調整人力資源管理措施，進行組織成員之組織承諾、知覺組織支持等相關關鍵因素，對於員工有正面組織變革知覺的影響。組織進行變革成功的關鍵因素，舉凡組織結構變動、服務觀念轉變等措施，均須取得組織成員的認同、支持與承諾，改革才能有效落實。因此，本研究旨在探討以國內A 飯店為例之組織成員的組織變革知覺對於知覺組織支持與組織承諾之影響。研究結果發現：1.組織變革知覺對知覺組織支持有正向影響。2.知覺組織支持對組織承諾有正向影響。3.組織變革知覺對組織承諾有正向影響。4.組織變革知覺透過知覺組織支持對組織承諾有部份中介效果。研究結果期望能作為企業在進行變革管理與發展策略上應用之參考，藉由提昇員工知覺組織支持與人力資源管理措施之改善提升，進而促進組織成員之組織承諾。

關鍵字：組織變革知覺、知覺組織支持、組織承諾

ABSTRACT

The worldwide commercial environment meets rapid variation in recent year. The enterprises confront the ordeal in the competition of marketization, globalization and diversification from the global market. The “Organizational Change” is applied by the certain organizations to generating the adapting measures and flexible organizational adaptation, and enhancing the synthesis effects of the organization to appropriately facing the external change. Whether the positive or negative view point from employees to the “Organizational Change” may affect the centripetal force, work performance, or morale is the primary concern while the organization to adopt this concept. Based on the relevant researches, the success of executing organizational reforming are based on appropriate adjustment of human resource management measures and execution of Organizational Commitment and Perceived Organizational Support (POS). All these elements enhance the positive Perceptions of Organizational Change (POC) of employee and success of the Organizational Change. Especially, the management measures, the change of organizational structure, service concept and application of IT model, need the recognition, support and commitment from the employees to reforming the organization effectively. Therefore, the research chose employees of a local hotel, the branch of listed company and operated over 40yrs, as analyzed group, to demonstrate the multi-influence from POC between POS and Organization Commitment with method of Hierarchical Regression. The outcomes of the research specify (1) POC positively influences POS; (2) POS positively influences Organization Commitment; (3) POC positively influences Organization Commitment.; (4) POC generate the Mediator to Organization Commitment via POS. The result of the research can be the reference of developing the strategies of implementing management of reforming. Meanwhile, enhancing the Perceived Organizational Support of the employees and improving the HR management measures stimulate the employees recognizing the Organization Commitment.

Keywords: Perceptions of Organizational Change, Perceived Organizational Support, OrganizationalCommitment

回目錄

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個體與群體因素對不當監督之多層級分析

Using Hierarchical Linear Modeling to Investigate the Influences of
Individual and Group Factors on Abusive Supervision

吳孟玲

大葉大學國際企業管理學系副教授

詹孟儒

大葉大學國際企業管理碩士班研究生

Meng-Ling Wu

Associate Professor, Department of International Business Management, 
Da Yeh University

Meng-Ru Zhan

Graduate Student, Department of International Business Management,
Da Yeh University

 

摘要

本研究係以社會交換理論為基礎，檢視個體與群體因素對於主管不當監督行為的影響，資料蒐集自25 家企業的52 個部門，並以階層線性模式進行主管不當監督行為的前因分析，研究結果指出個體以及群體的組織偏差行為與組織公民行為對主管不當監督有顯著的影響。最後，本研究亦針對相關之意涵及未來的研究建議提出討論。

關鍵字：不當監督、工作績效、組織偏差行為、組織公民行為

ABSTRACT

This research examined the effects of individual and group factors on abusive supervision by social exchange theory. Data from 25 companies of 52 departments were collected to analyze antecedents of the abusive supervision using hierarchical linear models. Our results indicated that individual- and group-level misbehavior and citizenship behavior can have a significant impact on abusive supervision. Implications of the current study and directions for future research are discussed.

Keywords: Abusive Supervision, In-Role Performance, Organizational Misbehavior, Organizational Citizenship Behavior

回目錄

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中小企業信用評等與破產預測指標

CREDIT RATING , BANKRUPTCY PREDICTION OF SMES

張麗娟

國立虎尾科技大學副教授

許美惠

國立虎尾科技大學研究生

Lee-Chuan Chang

Associate Professor, National Formosa University

Meei-Huey Sheu

Graduate Student, National Formosa University

 

摘要

在面對客戶多元化與資訊不對稱下、放款品質越來越差的情況，銀行的競爭優勢最主要來自於放款品質提升與全方位之服務功能。許多銀行為了業績壓力，不顧風險因素，以為採用放款集中化或入主董事會或進而持有股份的方式，就可以降低信用風險。未將違約率的因素考慮進去以衡量中小企業的倒帳風險。本文採多元化指標調整與TCRI 指標比較，進而降低型I 錯誤以提升銀行在放款作業時的整體績效。採Logistic 迴歸方法，檢視影響中小企業經營危機的財務與非財務變數。發現財務預警指標為淨值為負、銀行貸款/流動資產額、增資次數、平均收帳天數及營業毛利率；非財務預警指標為銀行往來家數、關係人設質、更換會計師、額度使用率是財務危機預警模型的重要指標。

關鍵字：中小企業、破產預測、信用評等

ABSTRACT

Using a sample containing financial and nonfinancial data of 300 Taiwan small and medium sized enterprises (SMEs), we first employ the Logistic regression to develop the bankruptcy prediction model for SMEs. Then we implement the credit rating for the SMEs and compare the bank capital requirements of the portfolio among the bank The empirical results show that our financial predictors include cash/total assets, inventory/net sales, turnovers of account receivables, average collection period, rate of gross operating income and the non- financial predictors include number of correspondent bank, age of firm, number of guarantee, utilization rate of credit line. Different from the large firms, the credit rating of Taiwan SMEs exhibits a bi-modal distribution.

Keywords: SMEs、Bankruptcy Prediction、Credit Rating

回目錄

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銀行資產配置、提前破產及資本寬容對存款保險價值的影響

THE EFFECTS OF BANK ASSET ALLOCATION, EARLY CLOSURE,
AND CAPITAL FORBEARANCE ON DEPOSIT INSURANCE VALUATION

吳仰哲、雷淑儀

台北大學統計系助理教授

鍾佳玘

台北大學統計系碩士生

Yang-Che Wu, Shuyi Lei

Assistant Professor, Department of Statistics, National Taipei University

Jia-Qi Zhong

Master student, Department of Statistics, National Taipei University

 

摘要

本研究在發展一個以風險為基礎的存款保險評價模型隨，其中附帶有隨機利率與銀行的資產配置；我們考慮影響存款保險的數個因素：銀行可能在監理檢查前提早破產、資本寬容、財務槓桿度及道德風險，去推導一個保費的封閉解公式，並研究他們對保費的影響；數值實驗分析不同的保費來源影響，並與Merton 的賣權式的存款保險作比較，也顯示銀行的維持率、債務對資產比、風險性資產的比例及道德風險如何影響保費。

關鍵字：存款保險、資本寬容、道德風險

ABSTRACT

This paper develops a risk-based model for pricing deposit insurance with a stochastic interest rate and alternative bank asset allocations. We derived a closed- form formula for deposit insurance premiums considering early closure, capital forbearance, financial leverage, and moral hazard, and studied their effects on premiums. We also conducted several numerical experiments to analyze the source of premiums, compared to Merton's deposit insurance put (1997), and showed how banks maintenance ratio, debt-to-asset ratio, portfolio shares of risky assets and moral hazard from banks and depositors affect premiums.

Keywords: Deposit Insurance, Capital Forbearance, Moral Hazard

回目錄

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VIX 現貨與期貨長短波動不對稱之研究

ASYMMETRIC LONG-RUN AND SHORT-RUN RELATIONSHIP 
BETWEEN VIX AND VIX FUTURES

李彥賢

中原大學財務金融學系副教授

李政毅

中原大學財務金融學系

Yen-Hsien Lee

Associate Professor, Department of Finance,
Chung Yuan Christian University

Cheng-I Lee

Department of Finance,
Chung Yuan Christian University

 

摘要

本研究期以2004 年3 月26 日至2011 年4 月29 日之波動度指數現貨與期貨為研究對象，探討兩者間是否具有共整合關係與領先落後的關係，並透過不對稱Component GARCH 模型來分析兩者之長短期波動與是否存在槓桿效果。實證結果發現經由Johansen 共整合檢定波動度指數現貨與期貨間顯示有長期穩定的共整合關係。此外，本研究發現波動度指數現貨領先波動度指數期貨與長期效果大於短期效果。從模型發現加入不對稱可得知波動度指數現貨存在槓桿效果，且具有更好的解釋能力。再者，加入誤差修正項不對稱Component GARCH 模型具有更好的解釋能力，並發現加入誤差修正項之不對稱Component GARCH 模型為最準確預測波動度指數現貨與期貨之模型。其實證結論給予投資人未來在投資策略上有更大的助益及參考價值。

關鍵字：波動度指數期貨、Component GARCH 模型、不對稱Component GARCH 模型、長短期波動、共整合、領先落後

ABSTRACT

This study examines the existence of cointegration and lead-lag relationship between VIX and VIX futures from 2004/3/26 to 2011/4/29. The empirical result found that existence leverage effect and cointegration relationship between VIX and VIX futures. This study found that the lead-lag relationship from VIX to VIX futures and long-run effect has power than short-run effect. In the model, this study finds that the error correction term in the asymmetric Component GARCH model has best explanatory power in VIX and VIX futures. The study provides information to the investor trading in VIX and VIX futures.

Keywords: VIX futures, Component GARCH model, Asymmetric Component GARCH model, Trend and transitory component volatilities, Cointegration, Lead-Lag relationship

回目錄

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失能險與長期照護保險互補性探討

DISABILITY INSURANCE AND LONG-TERM CARE INSURANCE OF COMPLEMENTARY

邱品翰

銘傳大學風險管理與保險學系研究生

邱芝駖

銘傳大學風險管理與保險學系助理教授

Pin-Han Chiu

Graduate Institute, Department of Risk Management and Insurance,
Ming Chuan University

Jhih-Ling Chiu

Assistant Professor, Department of Risk Management and Insurance,
Ming Chuan University

 

摘要

隨著社會環境與家庭結構的改變，因疾病或意外而失去自理能力者日趨年輕，以致長期照護需求漸受重視。若家庭主要經濟來源者，發生意外事故或罹患重大疾病時，頓時家庭將失去穩定的經濟供給。政府雖有提供勞工保險之傷病與失能給付，但失能狀態需達標準才可獲得給付，因此各家壽險公司相繼推出失能保單，卻因消費者缺乏認知與壽險公司對失能之定義標準不一，以致失能保險銷售不佳。

本研究採文獻回顧探討比較分析方式，以失能保險與長期看護保險互補性進行研究。由於國內健康險市場需求日趨增加，高齡化失能險與長期照護保險皆為健康保險之一環，失能險與長期看護保險將成為未來市場主流。本研究發現現況各家壽險公司失能險保費高及失能給付認定標準不同，以致未受到消費市場之重視。再者，政策性與商業性長期照護保險皆無法滿足消費者，因此，失能保險在未來保險市場中仍有發展的潛力。礙於目前保險市場發展不健全的因素，導致發展有限。本研究認為政府將推出政策性的長期照護保險仍面臨許多的難題，因此需要商業失能保險以彌補社會性保險的不足，由於被保險人的需求性，相信未來保險若能有政府的政策支持，經妥善的規劃與設計，則有其發展的必要性。

關鍵字：失能保險、失能給付、長期看護保險

ABSTRACT

With the social environment and changes in family structures, the loss due to illness or accident were increasingly young and self-care ability, resulting in long-term care needs of getting attention. If the main source of the family who suffered a major accident or illness, the sudden economic stability of families will lose supply. Although there is a provision of labor insurance injury and disability benefits, but the loss can be up to standard before they can get state benefits, life insurance companies have launched so each disability insurance policy, because of lack of consumer awareness and life insurance companies on the definition of disability different standards, resulting in poor disability insurance sales.

This study used literature review of comparative analysis approach to disability insurance and long-term care insurance, complementary research. Health insurance market, the domestic demand is increasing, due to aging and disability insurance are all long-term care insurance, health insurance, one of the ring, disability insurance and long-term care insurance will become mainstream. The study found that the status of each life insurance company disability insurance premiums and the loss of high standards can identify different consumer markets that have not been emphasis. Furthermore, policy and commercial insurers are unable to meet the long-term care consumers, therefore, disability insurance, the insurance market is still in the future development potential. Due to inadequate development of the current insurance market factors, lead to the development is limited. This study suggests that the government will launch a long-term care insurance policy still faces many challenges, requiring commercial disability insurance, social insurance to cover the lack of demand because of the insured person, This study believe the future of the insurance policy if there is government support through proper planning and design, there are the need for its development.

Keywords: Disability Insurance, Disability Benefits, Long-Term Care Insurance

回目錄

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以基模理論為基礎之決策模式分析：放聲思考法之應用

A STUDY OF DECISION MAKING PATTERN BASED ON SCHEMA THEORY:
AN APPLICATION OF THINK ALOUD

方國定、郭政賢、林仁祥

國立雲林科技大學資訊管理系

張清為

大葉大學資訊管理學系

Kwoting Fang, Zheng-Xian Guo, Ren-Xiang Lin

Department of Information Management,
National Yunlin University of Science and Technology

Ching-Wei Chang

Department of Information Management,
Da-Yeh University

 

摘要

人類思考活動因其不同的性質而有多種不同的思考類型，整個過程是一個龐大的思考活動，包含接受資訊、認知與執行等等構成要素，在進行邏輯思考及記憶提取時，大腦皮質會產生放電作用。此外，決策者會結合本身知識及過去經驗，提出解決方案並嘗試解決，在解決問題的過程會受到多方面的影響，例如：環境、經驗、情緒等。因此，本研究針對過去經驗與知識的差異對於問題解決之決策分析影響進行探討，並利用放聲思考法收集管理與非管理背景之受測者思考資訊。

在研究結果方面，管理背景受測者最常使用之決策模式為「彙總-事實性推論-彙總」與「彙總-事實性推論-因果推演」，非管理背景受測者為「彙總-因果推演-訊息反應」。

關鍵字：基模理論、決策分析、放聲思考

ABSTRACT

Human thinking activities because of their different nature and a variety of different types of thinking. The whole thinking process is very complicate, which is including receiving information, understanding and implementing. There are many influences in the problem solving process, such as environment, experience, emotions, etc. The cerebral cortex will neuronal firing when human extraction of memory and logical thinking. People will analyze the limited information, try to solve it and give the solutions by knowledge and past experience. So this study compare the differences by decision analysis on problem solving. In this experiment, it’s use the thinking aloud method to stimulate the management subject and non-management, and collect information in spoken.

Keywords: Schema Theory, Decision Analysis, Think Aloud

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製造商對通路商解構行為的知覺與回應

MANUFACTURERS’ PERCEPTION AND RESPONSE
FOR CHANNELS’ DESTRUCTIVE BEHAVIORS

趙琪

國立雲林科技大學企業管理研究所教授

羅?瑜

實踐大學行銷管理系助理教授

王海權

國立雲林科技大學企業管理研究所碩士

Chyi Jaw

Professor, Graduate Institute of Business Administration,
National Yunlin University of Science & Technology

Jyue-Yu Lo

Assistant Professor, Department of Marketing Management,
Shin Chien University

Hai-Chuan Wang

Master, Graduate Institute of Business Administration,
National Yunlin University of Science & Technology

 

摘要

製造商與通路業者之衝突乃組織之間不可避免發生的現象，本研究主要以製造商的觀點，探討網絡結構和通路關係如何影響通路商的解構行為，解構行為又如何影響製造商採取不同的（正/負面）回應策略，最後影響通路績效。實證研究結果發現：網絡結構對通路商的解構行為有顯著正向影響；相對地，通路關係對解構行為有顯著負向影響。其次，知覺解構行為對製造商採取正面回應有顯著負面的影響，然而，知覺解構行為對製造商採取負面回應的影響則並不顯著。最後，正向回應對通路績效有顯著正向影響，而負向回應則有負向影響效果。本研究根據實證結果提出研究結論、管理意涵以及未來研究方向。

關鍵字：網絡結構、通路關係、解構行為、回應策略

ABSTRACT

The conflict between manufacturers and channels is an unavoidable phenomenon. This study based on a manufacturer’s point of view aims to understand how network structure and channel relationship drive a channel’s destructive behaviors, how destructive behaviors influence amanufacturer’s positive/negative responsive strategies and these strategies impact on channel performance. The empirical results indicate that network structure positively influences a channel’s destructive acts; in contrast, channel relationship negatively influences a channel’s destructive acts. Next, a channel’s destructive acts have a negative effect on positive responses by manufacturers but do not have a positive effect on negative responses. Positive responses have a positive effect on channel performance; on the contrary, negative responses have a negative effect on channel performance. The paper concludes with a series of research conclusions, managerial implications, and future research directions.

Keywords: Network Structure, Channel Relationship, Destructive Behavior, Response Strategy

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業務員的人際接觸內容與結果－人際接觸日誌法之應用

THE CONTENT AND OUTCOME OF PERSONAL CONTACT OF SALESMAN
– APPLICATION OF CONTACT DIARY

張文賢

中州科技大學行銷與流通管理系助理教授

Wen-Hsien Chang

Assistant professor, Department of Marketing and Logistic Management, 
Chung Chou University of Science and Technology

 

摘要

人際接觸與互動是促進人際關係與企業關係的重要元素，關係的發展過程及連帶強度皆基於個人主觀的感受，雖然此理論已有許多探討，但過去行銷文獻並未針對此議題進行實證研究。本文根據人際關係及互動理論，探討影響業務員與顧客之人際接觸後主觀感受的因素，並以人際接觸日誌法搜集二位報導人三個月的資料進行分析，發現接觸雙方性格相投程度及每次接觸時間與主觀感受間有強烈的正向關係，人口統計變數的相似性及接觸的背景與主觀感受的關係則因人而異。本文最後針對研究結果提出理論及管理意涵。

關鍵字：人際接觸、人際接觸日誌、顧客關係

ABSTRACT

Interpersonal contact is the important element to facilitate the interpersonal relationship and business relationship. The process of relationship development and the strength of ties are determined by the subjective perception after a serial of interpersonal contacts and interactions. Although many of scholars have explored the related theories, they were lack of empirical study in the filed of marketing. This paper explores the factors affect the subjective perception of the salesperson after they contact with their customers. The empirical analysis was based on three months data of contact diary recorded by two informants. We find the extant of similar in temperament and the endure time in every contact have strong positive relationship with the subjective perception after contact. The relationships both similarity in demographic and context of contact with subjective perception are contingent on focal actor. Finally, we propose some implications of theory and management based on the results of empirical analysis.

Keywords: Interpersonal Contact, Contact Diary, Customer Relationship

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顧客關係發展階段驅動力之研究

DRIVERS OF CUSTOMER IN RELATIONSHIP DEVELOPMENT: A DYNAMICS PERSPECTIVE

何雍慶

國立中正大學企業管理學系教授

盧秀如

國立中正大學企業管理學系博士研究生

Yung-Ching Ho

Professor, Department of Business Administration, 
National Chung Cheng University

Hsiu-Ju Lu

PhD student, Department of Business Administration, 
National Chung Cheng University

 

摘要

長期的顧客關係探討是近年來關係行銷重要的主題，如何建立、發展並維持良好的顧客關係更是服務業所關注的焦點。過去顧客關係的研究大多從靜態觀點或橫斷面來探討，本研究以關係發展階段的動態觀點，探討在不同的關係發展階段，影響信任的驅動力有何不同？而隨著時間的演變，顧客對業務員的信任如何影響顧客滿意度？顧客滿意度更區分為關係滿意和結果滿意，以了解信任的影響力是否有所差異。本研究加入東方文化很重要的他人推薦此一新變數，來補足西方觀點探討影響信任的前置變數之不足。本研究以台灣壽險業的顧客為問卷發放對象，探討服務業的關係行銷，有別於過去信任關係多是以有形產品為對象。研究結果發現業務員經營和顧客的關係，他人推薦是影響信任最重要的前置變數，其次是彼此關係、專業；在不同關係發展階段，這些前置變數影響力顯著不同；透過信任，對關係滿意具有顯著中介效果。最後，根據此次的研究結果提供關係管理者思考：在不同的關係發展階段，該採取何種策略對關係投資有最大的報酬，並提出後續研究的方向。

關鍵字：關係行銷、顧客滿意、他人推薦、信任

ABSTRACT

Long-term customer relationship is the important topic in relationship marketing. How to establish, develop and maintain the customer relationship is the focus in service industry. Although there is ample evidence about trust, but from a dynamic perspective, we explore the drivers of trust in different relationship development. We also added gratitude and transitive trust variables to complete the trust model in Chinese culture. We propose that, with time gone by, the customers’ trust in salesperson affects satisfaction in different phases of relationship development. Satisfaction divides into satisfaction with the relationship and satisfaction with the results. One of the most interesting findings is that different variables impact trust in different weight during different phases of relationship development. Finally, based on the results we propose the management implications and further research directions.

Keywords: Relationship Marketing, Customer Satisfaction, Transitive trust, Trust

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傳統製造業轉型連鎖加盟門市品牌行銷國際

張彥輝

遠東科技大學行銷與流通管理系助理教授

周雅燕

遠東科技大學行銷與流通管理系助理教授

陳玄愷

朝陽科技大學行銷與流通管理系助理教授

方榮楠

翔美食品股份有限公司董事

 

摘要

翔美食品從本土在地傳統雪花冰小店，擴大連鎖門市，且成立冰磚生產製造工廠。歷經30 年經營，締造國際連鎖加盟品牌行銷17 個國家，在40 多個國際城市展店營運，讓外國人可以品嚐翔美雪花冰的風味，這是另類的台灣之光。本文透過與該公司共同執行高雄縣中小企業創新研發計畫(SBIR)，實際涉入組織擔任輔導顧問，除與高階經理人互動討論外，還直接參與議題討論、觀察與體驗製造工廠總部與連鎖加盟總部組織文化之差異。本文針對該公司近年國內外行銷活動相關作為、國際行銷的策略佈局、連鎖加盟國際行銷之道與國際行銷之E化創新管理等議題，進行資料分析、整理、訪談、文字化與評論。翔美締造本土企業國際化連鎖加盟經營的寶貴歷程，值得管理學界有關行銷管理、國際行銷、商業創新、創業管理與組織管理等領域相關課程，進行個案討論之參考教材。

關鍵字：雪花冰、連鎖加盟、組織轉型、國際行銷、E 化創新

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傳統產業價值創造之研究－以宏遠興業股份有限公司為例

周雅燕

遠東科技大學行銷與流通管理系助理教授

李婉郁

遠東科技大學行銷與流通管理系研究生

Ya-Yen Chou

Assistant Professor, Department of Marketing and Logistics Management,
Far East University

Wu-Yu Li

Graduate student, Department of Marketing and Logistics Management,
Far East University

摘要

曾經扮演台灣「經濟奇蹟」推手的傳統產業，隨著全球競爭和知識經濟的興起，面臨了強大的轉型和升級壓力。近年來，為了協助傳統產業跨越創新升級的門檻，經濟部科專計畫投入傳統產業的比例逐年升高，創造十分亮眼的成果；使台灣的自行車、紡織等曾經輝煌的產業，也能重新在世界舞台占有一席之地。在經濟部主導推動「高值化學產業」的政策下，紡織業以高科技研發設計，並結合品牌行銷，開發出許多世界各國所沒有的新布料，獲得國內外訂單及品牌通路。透過工研院化工所、紡織中心及紡拓會共同執行的「新纖維、新紗種、新布種開發計畫」與「複合機能性紡織品開發計畫」，所研發出的機能性衣著纖維，從設計、研發、試產到商品化量產，已有卓越的成效。目前百貨公司專櫃的Traveler（旅行者）品牌，還有目前正在籌備以台南為出發點，鋪設販售地點，準備量產的自創品牌Ever Smile(幸福微笑)，走平民化路線的高機能的吸濕排汗衫，利用自己生產的頂級布料，打造出平價奢華風，都是重點成果之一。台灣紡織業藉由不斷地創造價值，進而建立起產業的競爭優勢。然而，企業的交易價值如何能為企業創價，其中的價值轉換過程則是本文主要的研究目的之一。

本研究主要是以國內長纖業的領導廠商為研究對象，採個案研究法作為主要的研究策略，藉由訪談、觀察，蒐集初級資料，進而深入了解企業間交易價值的內涵及其轉換的過程，

期望透過對價值轉換的了解，而能對價值創造過程有更完整的了解。本文將對個案公司如何藉由交易價值及價值轉換來創造競爭優勢，提出一理論架構，以做為實務界與學術界從事相關研究之參考依據。

關鍵字：交易價值、價值轉換、價值創造、個案研究、紡織業

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