目　　錄

一、	序言
二、	最佳論文
	1.地理配置效果和管理密度對國際化與績效間關係之影響	潘偉華、蔡維鈞、郭宗雁
	2.組織政治知覺對工作滿足及組織公民行為之研究－以大陸台商企業大陸籍員工為例	陳冠良、彭湘芸
	3.國際市場選擇之影響因素：以臺灣中小型品牌企業為例	黃延聰、林源章
	4.網路交易道德決策過程中道德強度差異之研究	武維邦、王文忠
	5.匯率定錨政策對福利影響的動態分析：通貨替代模型的應用	孫鈺峰、陳怡婷
	6.「利用性投資」對組織創新能力的干擾影響-以台商企業為例	潘偉華、陳鏡堯、殷明芬
三、
	1.GAINING ECONOMIC VALUE OF OPEN PROCESS INNOVATION	鄭聖時
	2.心理契約缺口對組織承諾、角色內行為與組織公民行為之影響	林尚平、湯大緯
	3.運用人力資源管理改善員工的組織承諾-以醫院員工為例	蔡雅芬、吳世望、陳怡如
	4. ADVERTISING ON RESALE PRICE MAINTENANCE	Guan-Ru Chen 、Yaling Lin、Miao-Ling Chen
	5.促銷與產品知識對物質主義與產品知覺價值間關係的干擾效果	黃銘章、許珮綾
	6.匯率行為與外匯曝險程度之分量迴歸分析	林文淵、林育志
	7.股利政策與股權結構關聯性之研究	蔡蒔銓、陳振福
	8.整合GRA及Markowitz MV方法達成投資組合最佳化選股	黃光宇、簡春娟、林聖博
	9.台灣IC設計產業生產效率評估/三階段DEA法之應用	許鎦響

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2008年中華商管科技學會年會暨學術研討會—兩岸商管科技合作暨創新

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，透過會議，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，並期能提升我國產業生產力，促進我國競爭力。

本年度之會議主題訂為「兩岸商管科技合作暨創新」，主要是希望藉由此次年會，得以彙集產業界與學術界之實務心得與研究成果，並探討先進技術理念落實應用之情況，就我國產業現況與兩岸經營環境，進行觀摩研討，以促進國內企業產業升級，加強企業全球化經營策略能力，進而確保並提昇國內企業在國際上的競爭力。

感謝嶺東科技大學主辦本年會暨學術研討會，本年度投稿踴躍，投稿論文篇數共有100篇，經審查後分3個時段9個場次發表。報名參與學者超過52所學校的200位教授與研究生，預計評選6篇最佳論文、9篇佳作，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。

明年度，2009年中華商管科技學會年會暨學術研討會，將由本會與遠東科技大學共同主辦，並由遠東科技大學管理學院承辦，屆時歡迎舊雨新知共襄勝舉。

 

中華商管科技學會理事長

謹誌
2008年10月24日

回目錄

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地理配置效果和管理密度對國際化與績效間關係之影響

INTERNATIONALIZATION AND PERFORMANCE:
THE MODERATING EFFECT OF GEOGRAPHIC CONFIGURATION AND
ADMINISTRATIVE INTENSITY

潘偉華

國立雲林科技大學企管研究所研究生

蔡維鈞

吳鳳技術學院資訊管理系講師

郭宗雁

國立雲林科技大學企管研究所副教授

Pan, Wei-Hua

National Yunlin University of Science and Technology

Tsai, Wei-Chun

WuFeng Institute of Technology

Kuo, Tsung-Yen

National Yunlin University of Science and Technology

摘要

關於企業國際化與企業績效之間的關係，最近的研究己多所著墨，然而對於國際化的配置模式，也就是國家多角化和區域多角化間配置效果的討探並不多見。本研究旨在探討管理密度對國際化和績效之間關係的影響，同時分析國家多角化與區域多角化兩構面的配置效果。我們運用實證研究闡明(1)國際化和績效之間關係是一種曲線關係(2)績效和國家多角化的關係會受到區域多角化程度的影響(3)管理密度對績效和國際化之間的關係具調節作用。

研究結果顯示，國家多角化與區域多角化在不同情境下，會對績效有不同的影響，同時國際化和企業績效間的關係，會受到管理密度的干擾作用，但值得注意的是，無論區域多角化程度的高低，維持國家多角化在較低的水平者，會有較佳的績效產生；另外，在區域多角化初期，企業以較高的管理密度模式運作時，會有較佳的績效，然而，到了較高程度的區域多角化時期，較低的管理密度模式運作，相對會有較佳的績效產生。

關鍵字：國際多角化、地理多角化、地理配置、管理密度

ABSTRACT

Recent research has investigated the relationship between internationalization and performance but has given little attention to the configuration effect of country diversification and regional diversification. This paper examines the moderating effect of administrative intensity on the relationship between international diversification and performance, and further investigates the configuration effect of country diversification and regional diversification.

We conducted an empirical investigation to illustrate (1) there is a curvilinear relationship between internationalization and performance; (2) regional diversification will have moderating effect on this relationship; (3) the relationship would vary significantly with the moderating effect of administrative intensity. Results indicated that different geographical configurations will generate different performance. Meanwhile, different administrative intensity does moderate the internationalization-performance relationship. A noteworthy fact is that in low levels of country diversification, both high- and low-level regional diversifiers result in satisfying performance. For administrative intensity, at the initial stage of regional diversification, high administrative intensity will result in better performance. When it comes to high levels of regional diversification, a lower degree of administrative intensity will bring about decent operational and financial outcomes.

Keywords: International diversification, Geographic Diversification, Geographic Configuration, Administrative Intensity

回目錄 

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組織政治知覺對工作滿足及組織公民行為之研究－以大陸台商企業大陸籍員工為例

THE EFFECT OF THE ORGANIZATIONAL POLITICAL PERCEPTION ON JOB SATISFICATION
AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR-THE RESEARCH ON
MAINLAND CHINA EMPLOYEES OF TAIWANESE ENTERPRISES BASED IN CHINA

陳冠良

嶺東科技大學行銷與流通管理系專任助理教授

彭湘芸

嶺東科技大學國際企業系研究生

Kuan-Liang Chen

Assistant Professor OF Departmental Of Marketing And Logistic Management,
Lin Tung University Of Technology

Hsiang-Yun Peng

Taichung MBA in Major International Business,
Lin Tung University of Technology

摘要

自大陸經濟開放後，台灣對大陸投資金額為我國對外投資最高之地區，且由於同文同種之優勢，我國與大陸地區的經貿往來相當頻繁，且彼此之間的關係相當地緊密。

本研究主要針對台商企業之大陸籍員工對於其組織政治知覺、工作滿足及組織公民行為進行究，探討組織政治知覺、工作滿足及組織公民行為間的關係。本研究之發現如下：

1. 組織政治知覺與工作滿足間呈顯著負相關。

2. 組織政治知覺與組織公民行為間呈顯著負相關。

3. 作滿足與組織公民行為間呈顯著正相關。

4. 其組織政治知覺對工作滿足與組織公民行為有顯著負面影響。

5. 工作滿足對於組織公民行為有顯著正面影響。

關鍵字：組織政治知覺、工作滿足、組織公民行為

ABSTRACT

Since mainland reform and open policy, Mainland is the most important market and investment to Taiwan. Taiwan and mainland exchange also was in fact frequent day after day. This research aims to understand the work value of Mainland China workers in Taiwanese enterprises based In China. We try to find the relationship between the perceptions of organizational politics, job satisfaction and organizational citizenship behavior.

The purposes of this study are as follows:

1. To explore how perception of organizational politics influences job satisfaction.

2. To explore how perception of organizational politics influences organizational citizenship behavior.

3. To explore how job satisfaction influences organizational citizenship behavior.

4. Discusses the causal relationship between the perceptions of organizational politics, job satisfaction and organizational citizenship behavior.

Keywords:  privatization, perception of organizational politics, job satisfaction, organizational citizenship behavior

回目錄

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國際市場選擇之影響因素：以臺灣中小型品牌企業為例

THE INFLUENCE FACTORS ON INTERNATIONAL MARKET SELECTION:
A STUDY OF TAIWANESE BRANDING SMES

黃延聰

東海大學企業管理學系助理教授

林源章

東海大學企業管理系碩士

Huang, Yen-Tsung

Assistant Professor, Business Administration Department,
Tunghai University

Lin, Yuan-Jhang

Master, Business Administration Department,
Tunghai University

摘 要

本研究針對在國際市場上經營自有品牌的臺灣中小型品牌廠商，探索中小型企業在國際市場打自有品牌時，選擇要進入哪一個國際市場的決策考量因素。

經過四家個案廠商研究結果發現，個案廠商對於國家層級因素的認知出入最大，在產業與企業層級、個人層級與品牌國際化相關因素的認知較為一致。主要的原因在於臺灣中小企業已經有辦法利用彈性管理方式來處理國家層級所帶來的問題，差別只在於彈性管理的能力強弱而已。有鑑於中小企業資源有限，以內部化的方式進行品牌國際化已不合時宜，可以透過網絡關係或外部取得具品牌國際化所需的人才或資源以加速國際化。與代工客戶之間的關係是阻礙臺灣中小企業在發展自有品牌主要因素，個案廠商大多先避開代工客戶所在的主要市場，而且以選擇當地沒有強勢通路或通路品牌的國外市場做為品牌國際化的起始。

關鍵字：中小企業、國際化、品牌國際化、自有品牌、國際市場選擇

ABSTRACT

This study examined Taiwanese SMEs which marketed their own brand in international market and tried to explore what key factors considered by Taiwanese SMEs when they choose international market to enter.

After analyzing four cases of Taiwanese branding SMEs, we found that there are great different in political level factors and are similar in industrial and enterprise level factors, individual level factor, and brand internationalization relates factors. The main reason is Taiwanese SMEs knew how to solve political level factors by flexibility management and the strength of flexibility management ability are different among the four firms. Because Taiwanese SMEs have limited resources, they used networking or external sources rather than internal development to acquire human resource to market their brand in international market. The relationship between Taiwanese SMEs and their OEM/ODM client is main block when Taiwanese SMEs market their own brands. When choosing international market to enter, our research results revealed that Taiwanese SMEs avoided main market of their OEM/ODM clients and chose the foreign market without strong channel or channel brand to enter.

Keyword: SMEs, Internationalization, Brand Internationalization, Own Brand, International Market Selection.

回目錄

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網路交易道德決策過程中道德強度差異之研究

AN EMPIRICAL STUDY OF THE DIFFERENT THE MORAL INTENSITY ON
ETHICAL DECISION MAKING OF THE ONLINE TRANSACTION

武維邦

立德大學國際企業管理學系助理教授

王文忠

立德大學國際企業管理研究所

Wei-Pang Wu

Assistant professor, Department of international business, Leader University

Wen-Chung Wang

Graduate Student, Department of international business, Leader University

摘要

由於網際網路蓬勃的發展，使消費者能不受時間與地域的限制，無須在面對面的接觸下，隨時隨地透過電腦等相關設備進行交易活動，但此特殊的交易行為，卻常使交易雙方處於彼此完全不信任的基礎上來進行，也因此引發了許多交易的爭議與糾紛。

有鑑於此，本研究利用Jones(1991)所提出的道德權變模型來探討，受測者在這道德模糊的網路交易環境中，面臨不同交易行為的道德兩難情境時，其情境的道德強度將會對受測者產生何種知覺與進一步影響道德決策過程，藉此了解在不同的網路交易行為的情境之下受測者所感受到的道德強度是否會有差異，此一差異是否會進一步的影響道德決策中的道德知覺、道德判斷與道德意圖。經研究結果顯示，道德決策過程受到不同買賣行為情境的道德強度所影響，而在道德決策過程中產生顯著的差異，亦即，受測者在面臨不同網路交易道德問題的情境時，當道德爭議情境的強度越強時，受測者越能知覺出道德問題的存在，因此，也就越能判斷出道德問題，進而依其認知的道德標準來形成其行為意圖。

關鍵字：網路交易、道德強度、道德決策

ABSTRACT

The Electronic Commerce (E-commerce) has received a great deal of attention in the media lately due to its tremendous growth in usage by both businesses and consumers. Online transaction is an anonymous environment may cause fraud and provide opportunities for product misrepresentation. So this transaction state actually already to think outside the box that cause the problems of law to be suitable and moral dispute of online transaction.

The purpose of this study was to apply Jones (1991) theoretical model to the ethical decision making process for both consumers and marketers within the field of online transaction. The current study was to examine the difference of the moral intensity in four ethical scenarios of online transaction and how they directly affect the specific process of moral decision making for college students. An empirical investigation found that the differences of moral intensity in four ethical scenarios were significantly related to the moral recognition, moral judgment, and moral intention of online transaction. While participants face the different moral issues of online transaction, the more the difference of moral intensity in four ethical scenarios, the more conscious the existence of the moral problems. The participants will judge the moral problems that the moral intention can be done according to its recognition.

Keywords: online transaction, moral intensity, ethical decision making.

回目錄

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匯率定錨政策對福利影響的動態分析：通貨替代模型的應用

DYNAMIC ANALYSIS TO THE SOCIAL WELFARE INFLUENCES OF THE
EXCHANGE RATE BASED STABILIZATION PROGRAM: AN APPLICATION
OF CURRENCY SUBSTITUTION MODEL

孫鈺峰

嶺東科技大學財務金融系助理教授

陳怡婷

嶺東科技大學財務金融所研究生

Yu-Fong Sun

Graduate Institute of Finance, Assistant Professor,
Ling Tung University

Yi-Ting Chen

Graduate Institute of Finance, Master’Degree,
Ling Tung University

摘要

本文使用孫鈺峰(2007)所建立小型開放經濟體系的通貨替代模型，探討匯率定錨政策對社會福利的影響。我們發現高度的通貨替代效果會使政策產生資產減少、消費的先擴張而後萎縮和經常帳赤字的現象。我們採用Lamdany and Dorlhiac (1987) 和賴景昌 (1994) 的研究方法，研究政策對社會福利的影響，結果發現會影響社會福利的因素有通貨替代程度、通貨膨脹下跌的效果和社會大眾的時間偏好率。

關鍵詞：匯率定錨、通貨替代

ABSTRACT

This paper explores that the social welfare influences of the exchange rate based stabilization program on Sun (2007) model of a small open economy with currency substitution. We find that if two currencies are higher degree of substitution, then the impact effects induced the economy depletion real balances, boom-recession cycle in the consumption and showing current account deficit. We adopt the analytical method of Lamdany and Dorlhiac (1987), Ching-Chong Lai (1994) study the impact on social welfare of the program. The welfare implication of program depends on the degree of currency substitution, inflation rate differential and the social rate of the preference.

Keywords:  Exchange Rate Anchor、Currency Substitution

回目錄

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「利用性投資」對組織創新能力的干擾影響-以台商企業為例

潘偉華

雲林科技大學企管系副教授

陳鏡堯

中正大學兼任講師

殷明芬

雲林科技大學企管系碩士

摘要

近年來台商不論「西進」或「南進」；到中國大陸與東南亞的投資與日俱增。其投資的動機或決策因素，除了文化、地理、市場之外，最重要的莫過於「成本考量」。台商對被投資國家資源的依存度「有目共睹」，只是先前的研究文獻多著墨於海外擴張與企業績效的表現，鮮少專文論述海外「利用性投資」與創新能力間的關係。本研究試圖了解如果資源取得過份方便或廉價，是否會使廠商因缺乏了壓力與危機感而疏於研發與創新。

本研究以台灣上市上櫃公司歷年來資料進行統計分析，探討「利用性投資」在以研發密集度、寬裕資源、過去創新績效等自變數影響企業創新能力之過程中的干擾角色。

本研究結果顯示：研發密集度與創新能力存在著正面的影響關係；可回復寬裕資源與創新能力呈現倒U 的關係；而過去創新績效對於創新能力有強烈的正面影響效果。而關於干擾變數的影響效果；利用性投資會弱化可回復寬裕資源與企業創新之間的正向關係；然而利用性投資可以促進研發密集度、過去創新績效以及可利用寬裕資源等對企業創新的正面關係。

關鍵詞：研發密集度、寬裕資源、過去創新績效、利用性投資、企業創新

回目錄

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GAINING ECONOMIC VALUE OF OPEN PROCESS INNOVATION

Sheng-shyr Cheng

Department of Business Administration, Chang Jung Christian University

 

ABSTRACT

Open innovation is a newly developed concept in R&D management. It is defined as “a paradigm that assumes that firms can and should use external and internal ideas equally and internal and external paths to market if they want to advance their technology”. R&D has two faces. It not only has a direct effect on costs but also enhances a firm’s ability to absorb external technologies. Previous studies support that external technology has a positive effect on a firm’s absorptive capacity. How, then, can we effectively evaluate the financial performance of open innovation? This study first extends previous open innovation research by taking process innovation into consideration. Economic values of open innovation in terms of auction revenues are compared across different organizations. Empirical data is from Taiwanese pork industry. Factors affecting the value of open innovation are found based on Stepwise regression and OLS estimations. Implications of R&D and open innovation are also given.

Keywords:  Open innovation, Pork industry, Value

回目錄

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心理契約缺口對組織承諾、角色內行為與組織公民行為之影響

THE IMPACT OF PSYCHOLOGICAL CONTRACT BREACH ON ORGANIZATION COMMITMENT,
IN-ROLE AND ORGANIZATIONAL CITIZENSHIP BEHAVIORS:

林尚平

國立雲林科技大學企業管理系教授

湯大緯

亞洲大學休閒與遊憩管理系助理教授

摘要

組織於知識經濟時代，僱用知識工作者的比率越來越高。而傳統的人力資源管理措施是否仍能適用於知識工作者的管理，則漸漸成為研究者與實務工作者所重視的議題。基於行政作業人員與研發人員在特徵上的差異，本研究探討行政作業人員與研發人員在知覺到交易與關係型心理契約缺口後對組織承諾、角色內行為與組織公民行為的影響機制。研究結果發現，第一，組織承諾在心理契約缺口與角色內行為以及組織公民行為間之關係扮演關鍵的中介角色。第二，行政作業人員的關係型心理契約缺口較交易型心理契約缺口對他們的組織承諾、角色內行為與組織公民行為有較大的影響。相對的，研發人員的交易型心理契約缺口較關係型心理契約缺口對他們的組織承諾、角色內行為與組織公民行為有較大的影響。我們建議管理者若能充分瞭解員工的背景與特徵差異對心理契約所造成的影響，並據此擬定適當的管理措施，將有助於員工工作態度與工作績效的提昇。

關鍵字：心理契約缺口、交易型心理契約、關係型心理契約、組織公民行為、知識工作者

ABSTRACT

This study examined the relationships among the psychological contract breach, organizational commitment, In-role behaviors, organizational citizenship behaviors on researchers and administrative staffs. Data from 101 researchers and 75 of administrative staffs who employment by small and medium enterprises in Taiwan provided evidence that the breach of transactional contract to researchers was significantly associated with both organizational commitment and organization al citizenship behavior than relational contract, but the breach of relational contract to administrative staffs was significantly associated with both organizational commitment and organizational citizenship behavior than transactional contract. We also found evidences for the relationships that organizational commitment plays a key role in mediating the relationship between transactional contract breach, relational contract breach and their work behaviors includes In-role behaviors, organizational citizenship behaviors toward organization and organizational citizenship behaviors toward individual. Implications for theory and research of these results are discussed.

Keywords: Psychological Contract Breach; Transactional Contract; Relational Contract; Organizational Citizenship Behaviors; Knowledge Workers.

回目錄

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運用人力資源管理改善員工的組織承諾-以醫院員工為例

USE HUMAN RESOURCE MANAGEMENT TO IMPROVE EMPLOYEE’S
ORGANIZATIONAL COMMITMENT

蔡雅芳

中山醫學大學醫療產業科技管理學系/研究所副教授

吳世望

嘉南藥理科技大學醫務管理學系講師；

國立中正大學企業管理研究所博士候選人

陳怡如

中山醫學大學醫療產業科技管理學系

Yafang Tsai

Associate Professor, Department of Health Policy and Management,
Chung-Shan Medical University.

Shih-Wang, Scott, Wu

Instructor, Dept. of Hospital and Health Care Administration,
Chia Nan University of Pharmacy & Science

Ph.D Candidate, Graduate Institute of Business Administration, CCU

Yi-Ju Chen

Department of Health Policy and Management,
Chung-Shan Medical University

摘要

台灣醫療產業面臨體制環境改變，經營壓力逐漸擴增，如何網羅優秀人才，培訓員工提升員工能力，改善員工對組織的承諾，是醫院人力資源管理部門面對的重要課題。本研究採橫段面研究，期望了解醫院運用哪些人力資源管理活動，助於提升員工哪些面向的組織承諾。提供醫院管理者一個可以改善員工組織承諾度的方法。研究以問卷作為資料收集工具，問卷發放以中部三家區域教學醫院為研究對象，針對樣本醫院的員工進行調查，包含行政部門、醫療部門、醫技部門、與護理部門。共發放600 份問卷，回收315份問卷，其中有效問卷共287 份，有效問卷回收率47.83﹪。研究結果發現明確的組織願景會影響員工的情感性承諾。人力資源管理活動亦會影響員工的情感性承諾。明確的組織願景會影響員工的持續性承諾。人力資源管理亦會影響員工的持續性承諾。

關鍵字：組織承諾、人力資源管理、願景

ABSTRACT

The institutional environment of medical industry in Taiwan is changing, the pressure of management is increasing gradually when we face to change. How to gather outstanding employees, train outstanding staff, and improve staff's service quality via improving staff’s organizational commitment degree is topics that the administrator pays attention, and it is also a subject paid attention to human resource management. This research adopts a cross-sectional study to investigate staffs’ perception of human resource management and organizational commitment of three regional teaching hospitals in Taiwan. Research samples are staffs of three hospitals including the administrative department, medical department, medical technology department, and nursing department. The survey sample includes 600 questionnaires were distributed, resulting in 287 valid questionnaires being returned. The valid return rate for the survey is 47.83%. The results of the study show a positive correlation between organizational commitment and human resource management. The affective commitment has positive correlation to organizational vision and HRM activities, the correlation coefficient are 0.544 and 0.617. The consistent commitment has positive correlation to organizational vision and HRM activities, the correlation coefficient are 0.749 and 0.975. The research proves that staff place importance on human resource management and their organizational commitment do have positive correlation. We suggest that hospital manager can apply human resource management activities to improve staff’s organizational commitment degree, keep outstanding staff, improve service ability of staff, so as to keep the competitive advantage continuously when facing competitive environment.

Keywords: Organizational Commitment, Job Satisfaction, Human Resources Management

回目錄

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ADVERTISING ON RESALE PRICE MAINTENANCE

Guan-Ru Chen

Yaling Lin

Miao-Ling Chen

ABSTRACT

Although the motivations behind the manufacturers have remained controversial, the resale price maintenance (RPM) is per se illegal in most countries. This paper investigates the incentives to impose RPM from the real options perspective, and when RPM is made illegal, how manufacturers use national advertising as a substitute for RPM. Purchase delay caused by frequent markdowns among retailers encourages the manufacturers to impose RPM. The advertising mitigates the impacts of frequent markdowns by decreasing the demand price elasticity. Under the circumstances where RPM is prohibited, we find manufacturers increase national advertising expenditures to reduce negative externality of frequent markdowns.

Keywords: Resale price maintenance; Purchase delay; Advertising; Real options

回目錄

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促銷與產品知識對物質主義與產品知覺價值間關係的干擾效果

THE MODERATE EFFECT OF SALE PROMOTION ANDPRODUCT KNOWLEDGE UPON
THE RELATION BETWEEN MATERIALISM AND PRODUCT VALUE PERCEPTION

黃銘章

靜宜大學企業管理學系副教授

許珮綾

靜宜大學企業管理研究所碩士

Ming-Chang Huang

Associate Professor, Department of Business Administration,
Providence University

Pei-Ling Hsu

MBA, Department of Business Administration,
Providence University

摘要

在廿一世紀「物質主義」影響消費者對產品價值的認知，然而過去缺乏相關實證研究探討物質旨意與產品價值知覺之間的關係，本研究就針對消費者的物質主義傾向，探討物質主義對產品的知覺價值的影響。另價格與知識往往是影響消費者評估產品的依據，然而展望理論認為每位消費者對於事件的參考點不同，因此對於相同事件或是相同產品會產生不同的利得感受與損失感受。消費者對於產品的評價，因為參考點得不同導致不同的產品價值感受。除此，本研究以展望理論為依據，深入探討當價格改變的情況下與產品知識差異的情境下，物質主義者對產品的知覺價值是否會因此受到影響結果顯示。本研究利用實驗設計，正式施測共計發放387 份問卷，有效回收問卷為372 份，有效回收率為96.12%。結果發現：(1)物質主義傾向越高的人其對產品的知覺價值越高；(2)受到促銷的影響，低物質主義者對商品的知覺價值提升；反之，高物質主義者對商品的知覺價值降低；(3)擁有越多的主觀知識，物質主義者對商品的知覺價值就越高。

關鍵字：物質主義、展望理論、促銷、產品知識、知覺價值

ABSTRACT

Materialism is an important factor which influences consumer’s perception to product value in 21 century. However, there are few empirical studies to indicate the relation between materialism and product value perception. This study examines how the materialism influence consumer’s product value perception. Sales promotion and consumer knowledge are also the main factors for consumer to assess the product value. According to prospect theory, one’s assessment may vary from the others for the difference of win-loss judgment; this can moderate the relation between materialism and product value perception under different sales promotion and product knowledge contingents. Evidence from 387 adults showed that (1) Materialism significantly correlated to product value perception; (2) Consumers with low materialism perceived more product value than the consumers with high materialism under sales promotion; (3) Consumers with high materialism and product knowledge perceived more product value than other consumers.

Keywords: Materialism, Prospect Theory, Sales Promotion, Product Knowledge, Perceived Value

回目錄

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匯率行為與外匯曝險程度之分量迴歸分析

THE BEHAVIOR OF EXCHANGE RATE AND THE DEGREE OF ERE
EVIDENCE FROM REGRESSION QUANTILE

林文淵

國立高雄第一科技大學財務管理所

林育志

國立高雄第一科技大學財務管理系助理教授

摘 要

過 去探討公司特性變數對外匯曝險影響的研究， 皆以最小平方法來衡量， 而沒有辦法在不同外匯曝險程度之下， 切割公司特性變數影響面向。因此本文以台灣多國籍企業為對象， 利用分量迴歸獲取不同外匯曝險程度。首先檢定長期購買力平價理論是否成立， 分別討論美元、日幣、港幣、人民幣及韓圜之匯率變動影響效果；利用分量單根檢定捕捉在匯率波動衝擊下及在央行匯率制度下的均數修正強度與不對稱性， 切割過去無法觀察之層面， 歸納出愈極端的偏離程度， 其均數修正的力道愈強，就台灣央行所採行之匯率制度下，形成國幣貶值相對於升值有較強烈的干預。另外引入非預期匯率變動， 對國內外進出口商品價格造成直接的影響， 且對公司目前與未來的現金流量造成衝擊， 顯示匯率變動對公司營業策略與經營績效有一定的影響力。結果發現公司所採取的避險策略， 在不同外匯曝險程度下更細膩勾勒出風險態度的轉變， 並依特性變數顯著性提出台灣樣本公司大約承受60%左右的外匯曝險程度。

關鍵字：外匯曝險、購買力評價理論、分量迴歸