大件宅配物流服務業者的評估模式
AN EVALUATION MODEL FOR LARGE-COMMODITY HOME DELIVERY LOGISTICS SERVICE PROVIDERS
何應欽
中央大學工業管理研究所教授
陳佳群
中央大學工業管理研究所博士生
楊喬凱
中央大學企業管理學系博士生
陳孟儀
中央大學工業管理研究所碩士生
Ying-Chin Ho
Professor, Institute of Industrial Management,
National Central University
Jia-Chyun Chen
Ph.D. Student, Institute of Industrial Management,
National Central University
Chiao-Kai Yang
Ph.D. Student, Department of Business Administration,
National Central University
Meng-Yi Chen
Graduate Student, Institute of Industrial Management,
National Central University
摘要
在電子商務的交易，如何將商品安全、完整且迅速配送至顧客手中是一個非常重要的議題。一般常見的電子商務交易大多屬於小件商品交易，大件商品的電子商務交易則較少見，也因此，大多數的電子商務商品的配送也都集中在小件商品。隨著電子商務的蓬勃發展，已有愈來愈多的消費者選擇在網路上購買大件商品（例如：傢俱與電器）。2019年COVID-19疫情爆發，造成許多消費者從一開始被迫於網路採購各類商品，至後來習慣於網路的電子交易，也因此造成各類商品的電子商務交易量比疫情前增加許多，這現象在大件商品的電子商務交易上則尤其明顯。由於大件商品的特殊性，電商企業在提供大型商品宅配（簡稱大件宅配）服務時仍有所侷限。面對逐漸增長的大件宅配市場，電商企業與物流服務業者皆急需一套客觀的績效評估模式。本研究首先透過文獻探討與專家訪談彙整出評估構面、準則與指標，並請專家確認各指標的重要性，然後以平衡計分卡（Balanced Scorecard, BSC）結合層級分析法（Analytic Hierarchy Process, AHP）來決定各指標的權重值並建構評估模式。根據研究結果，本研究彙整一份「大件宅配物流服務業者評鑑表」作為相關業者之參考，並對前十名指標的管理意涵加以討論，以提供相關業者營運上的建議。
關鍵字：大件宅配服務、績效評估、平衡計分卡、層級分析法
ABSTRACT
In e-commerce transactions, how to deliver goods to customers safely, completely and quickly is a very important issue. Most of the common e-commerce transactions are for small commodities, while e-commerce transactions for large commodities are less common. Therefore, the distribution of most e-commerce commodities is also concentrated on small ones. With the booming development of e-commerce, more and more consumers are choosing to purchase large commodities (such as furniture and electrical appliances) online. The outbreak of the COVID-19 epidemic in 2019 forced many consumers to purchase various goods online from the beginning, and later became accustomed to electronic transactions on the Internet. As a result, the e-commerce transaction volume of various commodities has increased significantly compared with before the epidemic. This phenomenon is especially obvious for large commodities. Due to the special nature of large commodities, e-commerce companies are still limited in providing home delivery services for large commodities. Facing the growing large-commodity home delivery market, e-commerce companies and logistics service providers are in urgent need of an objective performance evaluation model. This study first compiled the evaluation dimensions, criteria and indicators through literature review and expert interviews, and asked experts to confirm the importance of each indicator. It then used the Balanced Scorecard (BSC) combined with the Analytic Hierarchy Process (AHP) to determine the weight value of each indicator and construct the evaluation model. Based on the research results, this study compiles an "Evaluation Table for Large-Commodity Home Delivery Logistics Service Providers" as a reference for related companies, and discusses the management implications of the top ten indicators to provide operational suggestions for related companies.
Keywords: Commodity Home Delivery Logistics Service, Performance Evaluation, Balance Scorecard, Analytic Hierarchy Process
回目錄
獨立董事與經營階層間之社會性連結是否影響董事會監督效能？
DO THE SOCIAL TIES BETWEEN INDEPENDENT DIRECTORS AND EXECUTIVES AFFECT THE OVERSIGHT EFFECTIVENESS OF THE BOARD?
孔繁華
淡江大學會計學系教授
鄭佳綾
輔仁大學會計學系副教授
Fan-Hua Kung
Professor, Department of Accounting,
Tamkang University
Chia-Ling Cheng
Associate Professor, Department of Accounting,
Fu Jen Catholic University
摘要
本研究旨在探討獨立董事與經營者之間的社會性連結對董事會監督效能有何影響。獨立性是董事會發揮效能的關鍵，不過，現有法規對獨立性要求並無法有效地辨識獨立董事與經營者間是否存在社會性連結。社會性連結一般是透過分享共同經驗和共同認知來建立的，從而促進了相互間的信任和溝通，進而形成互惠關係。但是，基於情誼或互惠的考量，董事可能會缺乏挑戰經營者決策的意願，這可能會削弱董事會的監督效能。實證結果發現，提名連結會損害董事會的監督功能，惟審計產業專家的參與能可以使此負面效果變為不顯著關係。另一方面，專業連結和友情連結可以抑制盈餘管理，然而審計產業專家在這方面並未提供增額的監督效能。
關鍵字：獨立董事、社會性連結、審計產業專家、盈餘管理
ABSTRACT
The purpose of this research is to examine how social ties between a firm’s executives and independent directors affect the monitoring function of the board. Board independence is the key to board effectiveness. While directors can be nominally independent of the executives, they could have social ties to executives. An independent director with social ties to an executive may weaken their ability to prevent the executive from opportunistically pursuing their own interests at the expense of shareholders. The findings suggest that nomination ties may diminish the quality of the board’s oversight; however, industry specialist auditors can make this negative effect become insignificant. Further results indicate that industry specialist auditors do not play such a strengthening role in cases where professional ties or friendship ties directors have positive effects on the board’s oversight quality.
Keywords: Independent Directors, Social Ties, Industry Specialist Auditor, Earnings Management
THE MODERATING ROLE OF PSYCHOLOGICAL CAPITAL IN THE RELATIONSHIPS AMONG HOTEL FRONT-LINE EMPLOYEES' EMOTIONAL LABOR, JOB SATISFACTION AND JOB PERFORMANCE IN INTERNATIONAL TOURIST HOTELS
楊雯如
宏國德霖科技大學餐旅管理系助理教授
許順旺
輔仁大學餐旅管理系教授
齊飛
輔仁大學餐旅管理研究所碩士
Wen-Ju Yang
Assistant Professor, Department of Hospitality Management,
Hungkuo Delin University of Technology
Shun-Wang Hsu
Professor, Department of Restaurant Hotel and Institutional Management,
Fu Jen Catholic University
Fei Qi
M.B.A. Graduate Institute of Restaurant, Hotel and Institutional Management,
Fu Jen Catholic University
摘要
本研究以台灣國際觀光旅館為研究對象，探討員工之情緒勞務、工作滿意度與工作績效之關聯性，並探討心理資本是否會對情緒勞務與工作滿意度以及工作滿意度與工作績效之間的調節效果。採便利抽樣方式進行問卷調查，受測對象為工作滿一年以上之正式員工。總共發出配對問卷550份，回收有效問卷396份。研究結果顯示：員工情緒勞務及子構面表層演出及深層演出越高，則工作滿意度與工作績效會越高；員工工作滿意度越高，則工作績效表現也會越高；研究也發現員工心理資本較高時，情緒勞務及子構面表層及深層演出與工作滿意度之間及工作滿意度與工作績效之間的關係將越強。實證結果期能提供國際觀光旅館管理部門作為管理員工之參考依據。
關鍵字：心理資本、情緒勞務、工作滿意度、工作績效
ABSTRACT
This research aimed to explore the relationships among employees’ emotional labor, job satisfaction and job performance in the international tourist hotels of Taiwan. The moderating effect of psychological capital on the relationship between emotional labor and job satisfaction, and the relationship between job satisfaction and job performance were also examined. Questionnaire surveys with convenience sampling were applied for data collection. Structured questionnaire were distributed to approximately 550 employees who had worked more than one year in the participating hotels. In total, 396 valid data was collected. The results showed that: (1) when employees had more emotional labor (i.e. surface acting and deep acting), they had better job satisfaction and job performance; (2) when employees had better job satisfaction, they had better job performance; (3) employees’ psychological capital moderated the effect between emotional labor (i.e. surface acting and deep acting) and job satisfaction, as well as the relationships between job satisfaction and job performance. This empirical result would provide the practical strategies for the international tourist hotel’s management team to manage employees in the future.
Keywords: Psychological Capital, Emotional Labor, Job Satisfaction, Job Performance
PLANNING AND EVALUATION OF THE IMPLEMENTATION OF CONTENT AND LANGUAGE INTEGRATED LEARNING (CLIL) IN ECONOMICS COURSE
翁志強
實踐大學會計學系副教授
張銀玲
實踐大學會計學系副教授
Chih-Chiang Weng
Associate Professor, Department of Accounting,
Shih Chien University
Yin-ling Chang
Associate Professor, Department of Accounting,
Shih Chien University
摘要
有別於一般的CLIL教學，不是由專業學科教師或英語科教師單獨教授，就是兩類教師共同教授，本研究嘗試研擬出一套結合專業學科CLIL課程及強調語言學習ESP課程的教學規劃，兩類課程均嘗試將學科內容與語言的學習整合在一起。本研究一方面希望在兩類課程同時進行且教學資源相互支援的情況下，學生可以獲得事半功倍的學習成效，另一方面，則是希望透過循序漸進的方式讓學生習慣用英語來溝通專業，以提升學生未來在職場上的就業競爭力。本研究實證結果發現，經濟學課程四項整體學習成效指標彼此之間均具有顯著的正相關，這意味著課程所設計的各項學習活動能相互契合，逐步引導學生從經濟學基本概念與原理的學習，到投入於延伸議題的深入探究，並逐漸發展出較高層次的分析與統整能力；其次，迴歸分析結果則顯示，學生在經濟學課程中的英語學習成效並不會受其英語先備知識與能力顯著的影響，而學生在英語課程中的專業英語學習，以及經濟學課程中的英語學習活動，則皆有助於提升其經濟學課程的英語學習成效。
關鍵字：學科內容與語言整合教學、雙語教育、經濟學課程、教學與學習成效
ABSTRACT
Apart from the general CLIL context where language and content are integrated in the same course taught by an individual content teacher, an individual language teacher, or collaboration of both, this research proposes a revised CLIL approach which combines two separate but interrelated courses, namely, the Economics CLIL (content-focused) course and the ESP (language-focused) course. Students are expected to be equipped with academic skills for English-speaking classrooms, and to be provided with relevant language training to ensure professional competence in the context. When four diverse indicators, including in-class interactive online tests about latest economic news and knowledge or understanding of economic concepts and theories, real-world case studies homework, professional English expression practice, as well as mid-term and final exams, are adopted to measure students’ overall learning performance in Economics course, the evidence of the research shows that these four indicators are all positively correlated with each other with statistical significance, indicating that the teaching practice can help students achieve a deeper understanding of both economic theory and policy analysis, undertake in-depth exploration of relevant issues, and hence gradually develop higher order skills of analysis and synthesis. The regression results suggest that students’ prior knowledge and ability in English has no significant effect on the performance of Economics exams for the written-in-English parts, but professional English learning in English course and professional English expression practice in Economics course do improve the performance of Economics exams for the written-in-English parts.
Keywords: Content and Language Integrated Learning (CLIL), Bilingual Education, Economics Course, Teaching and Learning Effectiveness
商管科技季刊 
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