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一、 |
電子商務經營模式之比較分析：零售業與製造業 |
湯宗泰 |
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二、 |
企業組織內權力情境及結構對決策影響之研究—跨部門之實證 |
吳志正 |
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三、 |
租稅侵蝕的徵納行為分析 |
歐俊男、陳清翼 |
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四、 |
黃英忠、葉俶禎、蔡正飛、陳錦輝 |
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A Comparative Study of EC Business Models: Retailer v.s. Manufacturer 湯宗泰 雲林科技大學資管系 Jeung-Tai E. Tang Department of Management Information Systems National Yunlin University of Science & Technology 摘要 本研究目的在於探索台灣企業發展電子商務之現況，並分析企業採行的不同經營模式的考量因素。調查對象為台灣1000大製造業及612家零售業，樣本數共1612家，有效回收問卷231份，有效回收率為14.3%。研究結果顯示，不論是零售業或製造業設置網站的情形皆日趨普遍，並無顯著的差異。在網站的經營模式方面，檢定結果發現零售業與製造業在網站內容的提供上具有不同的著重點，其中零售業傾向發展線上購物、透過網頁蒐集資訊、除了願意提供各種優惠措施方案外，也依照顧客的使用情形收費。製造業則是企圖透過網頁提供相關企業連結、介紹公司背景與營運狀況，建立起企業的知名度。 關鍵字：電子商務、經營模式、零售業、製造業 |
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ABSTRACT The main objectives of this research are to examine different perceptions of business models caused by business factors in electronic commerce. A questionnaire was developed and distributed to the top 1000 manufacturers and 612 retailers in Taiwan. 231 usable responses were received for a 14.3% response rate. Results show that both retailers and manufacturers tend to establish their web sites. There is significantly different perceptions on EC business models between retailers and manufacturers. As to retailers, they tend to apply E-shopping, customer-information-gathering, sales-promotion, and charging-by-usage business models. As to manufacturers, they tend to apply related-business-linkage, business-promotion, and image-improvement business models. Keywords: Business Models, Electronic Commerce, Retailers, Manufacturers
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The Influence of Power Conditions and Power Structure on Decision Making in Organizations—An Empirical Study of Interdepartment 吳志正 靜宜大學企業管理學系 Jyh-Jeng Wu Department of Business Administration Providence University 摘要 企業在形成整體企業策略性決策時，必須考慮各相關利益群體的立場，在擬訂各功能領域策略時，亦必須取得各功能部門間的相互協調合作，以獲得組織整體共識。然而，大部份之研究，僅反應出管理者及組織「經濟理性」之一面，卻忽略了組織的非理性行為與權力之運作，及其中衝突及溝通之過程。 關鍵字：權力情境、權力結構、決策、跨部門 |
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ABSTRACT The integration and coordination process across organizational functional levels is crucial for firms to formulate their corporate and functional strategies. This process should integrate conflicting functions across different levels of hierarchy in an organization. However, most related studies have been focused on a rational and analytical process, which is the reaction of the economic rationality" of managers and organizations. What researchers have always neglected were the political process of the organization, the exercises of power, conflicts, and the communication process involved. Keywords: Power Conditions, Power Structure, Decision, Interdepartment
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Self-insurance and audit effort of tax evasion analysis 歐俊男 國立台北商業技術學院財政稅務系 陳清翼 景文技術學院財務金融系 Jiunn-Nan Ou Department of Public Finance and Tax Administration National Taipei College of Business Ching-I Chen Department of Finance Jin-Wen Institute of Technology 摘要 本研究係建構一個涵蓋徵納雙方的租稅侵蝕模型，在納稅義務人及政府部門下的最大化行為下，推論納稅義務人與政府部門的行為關聯。嗣後再進一步以比較靜態分析方式觀察邊際稅率、懲罰倍率與申報所得改變時，對徵納雙方行為的影響。研究則發現邊際稅率與懲罰倍率變動，對納稅義務人自我保險的影響均為正向，即提高邊際稅率與懲罰倍率都會刺激納稅義務人自我保險支出的增加。不過對政府部門而言，邊際稅率與懲罰倍率的調整效果則是不明確的，這兩個效果都必須比較外生參數對查核支出的直接效果，以及透過自我保險行為調整後的間接效果孰大孰小，才能判斷。至於申報所得的變動，與納稅義務人自我保險為同向關係，與政府部門的查核支出為反向關係，則是較接近經濟直覺的結果。 關鍵字：逃稅、稅率、懲罰倍率、自我保險 |
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ABSTRACT This research constructs a general tax evasion model to explore the interaction between self-insurance of tax - payer and audit effort of government. Results of comparative static analysis show that self-insurance perform a positive relationship with both marginal tax rate and sanction rate. In the other word, higher marginal tax rate or sanction rate would lead to more self-insurance of tax - payer. But the effect is ambiguous for the audit effort. It depends on the magnitude of the direct effect of tax audit expenditure and the indirect effect of self-insurance. Regarding the eported income, higher reported income would inspire self-insurance of tax - payer, and reduce the audit expenditure intuitively. Keywords: tax evasion, tax rate, sanction rate, self-insurance
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Summer Research Projects as an Industry-University Cooperation Model in Management Education—A Transaction Cost Approach 黃英忠 葉俶禎 蔡正飛 陳錦輝 國立中山大學人力資源管理研究所 Ing-Chung Huang C. Rosa Yeh Philip C.F. Tsai Chin-Hui Chen Institute of Human Resource Management National Sun Yat-sen University 摘要 產學合作行之有年，在技職體系的大專院校已有相當完整的規劃與實施，主要在提供學生企業實習機會以縮短理論與實務的差距。研究所以上之高等管理教育則較少將產學合作經驗納入正規學程或畢業要求中，所以在文獻記載上仍相當欠缺。本研究試圖以交易成本理論來探討暑期專案研究作為高等管理教育的產學合作模式、及其三邊之契約關係，以學生、企業界及學校認知的貢獻與交易成本探討暑期專案研究的價值，並探討現行模式之優、缺點及適當之修正。研究以中山大學人力資源管理研究所為對象。研究結果顯示參與訪談之企業、學校與學生一致肯定暑期專案研究的價值以及繼續推廣的必要，但也提出現行模式有時間過短、專案定義不清、合作企業難尋、以及學生適應不良等困難，造成交易成本的提升。 關鍵字：管理教育、產學合作、實習、交易成本 |
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ABSTRACT Cooperation with industries (co-op) is well-established among vocational education institutions. However, since it is rarely included as a graduation requirement, we found very little literature on cooperation at graduate-level management education. This research explored the possibility of one co-op model in particular--Summer Research Projects (SRP) for graduate-level management education. From a transaction cost view, this study intended to justify the cost effectiveness of SRP from three perspectives—1) the industries, 2) the students, and 3) the school by uncovering the effects and the transaction costs associated with the tri-lateral governance structure of a SRP. The target of our investigation was the SRP model utilized by the graduate school of the Institute of Human Resource Management of National Sun Yat-sen University. The respondents unanimously agreed that SRP is a viable co-op model and recommended its adoption to other institutions. However, current model did have a few drawbacks, such as a short project duration, elusive project definitions, difficulty in finding co-op candidates, cultural and adjustment issues raised by the students, etc., which all led to increased transaction costs. Keywords: Management Education, Co-op, Internship, Transaction Cost Theory |
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