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一、 |
曾真真、何雍慶 |
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二、 |
企業資源規劃系統之執行效果－以台灣企業為研究對象 |
何應欽、許秉瑜、申元洪 |
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三、 |
黃慶源、張盈茹 |
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四、 |
各種投資組合保險策略之路徑相依度 |
許溪南、何怡滿、莊筑因 |
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五、 |
洪維廷、蔡儀華 |
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六、 |
蔡裕源 |
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THE IMPACT OF THE HUMAN CAPITAL STOCK ON THE PRODUCTIVITY - AN EXAMPLE OF THE MARKETING DEPARTMENT ON THE LIFE INSURANCE 曾真真 清雲科技大學財務金融系 何雍慶 中正大學企研所 Jen-Jen Tseng Department of Finance Ching Yun University Yung-Ching Ho Department of Business Administration National Chung Cheng University 摘要 在知識經濟時代，知識成為組織最重要的資源，而組織大部分的知識係鑲嵌於員工身上，因此知識型組織乃將人力視為資本，並希望透過策略性人力資源管理讓人力資本能發揮最適生產力，因此本研究基於人力資本論建立基本的觀念性架構，人力資本論強調人類知識之取得及運用，我們期望藉由實證研究建立人力資本管理之清晰圖像，以利組織進行有效率的人力資本投資。 關鍵字：智慧資本、人力資本、生產力 |
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ABSTRACT In the era of knowledge economy, the knowledge came up the crucial resources of organization. However, the most part of knowledge of the organization is embedded in the employees. Hence, knowledge-based organization defines people as capitals and seeks to optimize the productivity of those capitals through strategic human resources management. So this paper bases on the human capital theory to establish the conceptual framework. Then human capital theory is focusing the acquisition and utilization of human embodied knowledge. We anticipate provide clearer pictures in order to facilitate efficient investment of human capitals. Keywords: intellectual capital, human capital, productivity
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A STUDY ON THE IMPLEMENTAION RESULT OF ERP SYSTEMS IN TAIWANESE COMPANIES 何應欽 中央大學工業管理所 許秉瑜 中央大學企業管理學系 申元洪 中央大學工業管理所 Ying-Chin Ho Institute of Industrial Management National Central University Ping-Yu Hsu Business Administration Department National Central University Yang-Hong Sun Institute of Industrial Management National Central University 摘要 企業資源規劃系統（Enterprise Resource Planning；ERP）整合企業內部的資訊系統，提供企業財務、生產、銷售和人力資源等相關重要訊息，使得企業在因應顧客需求快速變化的潮流下具備新的能力。由於導入ERP系統非常昂貴與耗時費力，當企業考慮導入ERP系統時，他們最想知道的是ERP系統的預期報酬與上線後的實際成效是否符合。國內過去有關於ERP系統的研究多半在探討導入ERP系統的關鍵成功因素，對於導入ERP系統後的成效分析則較少著墨。本研究以台灣地區企業為研究對象，藉由財務比率分析與統計方法建立績效評估模型，比較已有ERP系統的企業之績效表現是否如ERP軟體供應商所宣稱的，能在競爭的環境中，取得相對的優勢超越其他競爭者。本研究首先將從與ERP系統相關的學術研究、ERP系統軟體供應商所發表的文件以及諮詢顧問公司的報告中，整理出那些財務比率與關鍵績效評估值是ERP系統所能改善的。然後，利用財務比率與關鍵績效評估值結合統計分析，建立符合台灣企業的績效評估模型，用以檢視台灣地區企業裝置ERP系統的成效是否顯著。能提供國內企業導入ERP系統前的決策參考，並使企業能根據本研究結果重新檢視其ERP系統的成效，是本研究的最大期望。 關鍵字：企業資源規劃系統、統計分析、績效評估。 |
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ABSTRACT The ERP (Enterprise Resource Planning) system has been known for its ability to integrate different information systems of an enterprise. Through this integration, it provides more accurate and real-time information to decision-makers and helps them make correct decisions. It has been shown in the literature that ERP systems can offer many advantages to us. However, despite of the advantages, implementing ERP systems has often been a costly and time-consuming process. Implementing an ERP system is a big decision itself. In addition, many of the advantages found in the literature are proclaims by consulting companies or obtained by some rather subjective means, e.g., surveys. In this paper, we will resort to a more objective approach (i.e., a quantitative approach) to study what advantages can indeed be obtained by the implementation of ERP systems. Quantitative data (e.g., the return on the investment) will be collected and analyzed by statistical methods. It is our hope that the results of the statistical analysis can help those companies that do not have ERP systems but are considering installing one soon determine whether having an ERP system now is a good decision. It is also our hope that our research results can help those companies that already have ERP systems to evaluate their systems and see whether their ERP systems are performing satisfactorily or not. Keywords: ERP systems, Statistical Analysis, Performance Evaluation
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THE STUDY OF INTERNATIONALIZATION INDEX OF UNDERGRADUATE STUDENTS IN TAIWAN: A CASE OF SHU-TE UNIVERSITY 黃慶源 張盈茹 樹德科技大學國際企業與貿易系 Ching-Yuan Huang Ying-Ru Chang Dept. of International Business & Trade SHU-TE University 摘要 本研究將針對國內技專院校學生國際化指標進行進一步深入探討，並以樹德科技大學為例進行實證研究。本研究首先對國際化相關文獻進行彙整，並輔以國內國際企業與應用外語之相關教師13名進行「專家訪談」，歸納出四類技專院校學生國際化指標：「國際組織」、「國際企業」、「國際經驗」與「國際媒體」，探討技專院校學生對國際化之認知程度。在對787位有效樣本的問卷調查結果發現，不同學院與不同學系在四項指標均有顯著的差異。 關鍵字：國際化指標、國際組織、國際企業、國際經驗、國際媒體 |
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ABSTRACT This study explores the Internationalization Index of domestic college students extensively, and chose SHU-TE. In this work we first collect and summarize the existing literatures related to Internationalization, and interview with faculties of international business or foreign language schools related course in Taiwan for their professional opinions. Then we categorize four kinds of the Internationalization indices of college students as International Organization, International Business, International Experience and International Media in order to examine the extent of Internationalization cognition of domestic college students. The results of this study on the 787 SHU-TE University students show a significantly different cognition for these four kinds of student Internationalization Index in different schools and departments. Keywords: Internationalization Index, International Organization, International Business, International Experience, International Medium
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THE PATH DEPENDENCE OF ALTERNATIVE PORTFOLIO INSURANCE STRATEGIES 許溪南 南台科技大學財金系 何怡滿 屏東商業技術學院財金系 莊筑因 成功大學企管系 Hsinan Hsu Department of Finance Southern Taiwan University of Technology Emily Ho Department of Finance National Pintung Institute of Commerce Jwuyin Chuang Department of Business Administration National Chung Kung University 摘要 路徑相依的投資組合保險策略是指其最終結果視標的物的價格路徑而定，路徑相依度愈大，代表著其實際結果與預期結果所可能產生的誤差也愈大。本文旨在探討路徑相依度的衡量方法及各種投資組合保險策略路徑相依度的大小。本文利用二項樹模型，計算各種投資組合保險策略之路徑相依度，並探討波動性、無風險利率、保險期間、要保額度和乘數等變數對路徑相依度之影響。研究結果發現，動態的投資組合保險策略中以停損策略的路徑相依度最大，而以選擇權為基礎的投資組合保險策略之路徑相依度最小。各種策略路徑相依的大小，對投資人選擇投資組合保險策略有重要的意涵，投資人在選擇保險策略時，應在操作的簡單性與路徑相依度兩者間取得均衡。 關鍵字：投資組合保險、路徑相依度、二項樹 |
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ABSTRACT A path-dependent portfolio insurance strategy implies that its terminal result is dependent on the path of the underlying stock price. The larger the path dependence, the more likely the actual terminal result deviates from the expected result. The purpose of this paper is to investigate the measurement of the path dependence, and then to measure the path dependence of alternative portfolio insurance strategies. We use the binomial tree model to calculate the path dependence of alternative portfolio insurance strategies. We also investigate how path dependence is affected by variables such as stock volatility, risk-free interest rate, insurance period, floor, and multiplier. Our results indicate that, among alternative dynamic portfolio insurance strategies, the stop loss strategy has the largest path dependence, and the option-based portfolio insurance strategy has the smallest path dependence. The path dependence of a portfolio insurance strategy has an important implication to investors who must take the tradeoff between simplicity and accuracy of a portfolio insurance strategy. Keywords: portfolio insurance, path dependence, binomial tree
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AN OVERLOOK ON THE KNOWLEDGE SHARING BEHAVIOR FROM THE COMMON AGENCY PERSPECTIVE-THE CASE OF MULTI-LEVEL MARKETING ORGANIZATION 洪維廷 萬能科技大學企管系 蔡儀華 國立台北大學企業管理系暨萬能科技大學企管系 Wei-Ting Hung Dept. of Business Administration Vanung University Yi-Hua Tsai Dept. of Business Administration National Taipei University and Vanung University 摘要 有鑒於一般行銷中介組織知識分享的困境，本研究嘗試跳脫傳統以標準代理模式所詮釋的一般行銷中介組織之知識分享行為，代之以共同代理模式分析多層次傳銷組織之運作內涵與知識分享行為，且釐清影響上線知識分享行為的主要因素，並依據所得結果分析總部如何透過工作設計與獎酬制度的調整，促進上線知識分享的行為。繼而連帶地由模式中，推理出一般行銷中介組織與多層次傳銷組織的差異所在，以提供管理者在工作設計與獎酬制度方面的參考。研究結果顯示：在共同代理結構下，影響上線行為的主要因素有四，包括：上線在銷售產品及傳遞知識兩任務上之相對生產力、總部及下線為監督上線所支付之交易成本、總部及下線因產品銷售及知識分享所獲得之單位報酬，以及總部自上線知識分享所獲得之間接報酬比例。因而，總部可依實務需要調整制度，進而影響前述因素，以符合企業政策與利益。綜上所述，多層次傳銷組織由於多了領導獎金的彈性設計，因而能激勵上線傳銷商積極地進行知識分享予下線傳銷商；其中的管理意涵是：當組織能將其成員間之權利義務建立起類似共同代理結構所列示的關係時，組織的各項工作任務始能獲得較週全的執行。 關鍵字：共同代理、知識分享、多層次傳銷、行銷中介組織、獎酬制度 |
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ABSTRACT This study, based on common agency theory, instead the standard agency theory adopted by previous studies, investigates the connotations and knowledge sharing behavior of multi-level marketing organization. A common agency model is built to analyze the knowledge sharing behavior and factors affecting the knowledge sharing behavior are clarified so as to provide the ways of promoting the knowledge sharing behavior. By the way, the result shall distinguish the differences between general marketing intermediaries and multi-level marketing organization so as to provide the reference for the administrator. The finding is that the factors which influence the knowledge sharing behavior are: firstly, the relative productivity of upline between two tasks. Secondly, the transaction cost which lowline and headquarter incurred in the policing and monitoring the upline. Thirdly, the payoff of headquarter and lowline acquire from product selling and knowledge sharing. Finally, the indirect payoff of headquarter acquire from the knowledge sharing behavior of upline. Headquarter can adjust the institutions to affect the factors to peruse the profit of the company. By the way, the differences of institutional design between general and multi-level marketing organization affect the knowledge sharing incentive and behavior of the salespeople. The connotations provide the ways of thinking in job and pay systems design. Keywords: Common Agency, Knowledge Sharing, Multi-Level Marketing, Marketing Intermediaries, Pay Systems
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THE SUBCONTRACTING STRATEGIES FOR INFORMATION FIRMS IN TAIWAN– A DYNAMIC CAPABILITY AND VIRTUAL INTEGRATION PERSPECTIVE 蔡裕源 國立東華大學企管系 Yuh-Yuan Tsai Department of Business Administration National Dong Hwa University 摘要 台灣資訊電子產業在發展過程中，其競爭優勢從現場製造，如原廠委託代工製造（OEM），轉移到產品設計，如原廠委託代工設計製造（ODM）、甚至全球運籌製造（GLM）或整合產品服務（IPS）等。最近，隨著資訊科技的發展，企業經營的遊戲規則也在快速改變。一般而言，企業策略的思考，其焦點從「外在環境」轉變為「內在條件」。即由傳統的SWOT分析、五力分析，轉而從資源基礎觀點來探討如何建立廠商的競爭優勢。然而，當環境改變頻繁且幅度大時，資源基礎觀點卻又因專注於靜態資源而產生了適用上的困難。Teece and Pisano（1994），Teece, Pisano and Shuen（1997）提出了「動態能力」（dynamic capability）的策略思維，針對多變的企業環境，提供一個新的策略方向。本文係延續蔡裕源(2003)之研究，試圖以動態能力為基礎，結合虛擬整合的觀點，來探討台灣資訊電子廠商經營模式的可能發展。 關鍵字：動態能力、虛擬整合、交易成本、OEM、ODM |
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ABSTRACT Taking information industry for example, the trajectory of technology development in Taiwan follows most likely the models of OEM, ODM, GLM or IPS. Accordingly, the enterprises are more interested in the next possible business model as far as competitive advantage is concerned. Regarding business strategy, the dominant paradigm has been changed from external analysis to internal analysis. The business model has shifted from SWOT analysis, five forces approach to resource-based view which emphasizes firm-specific capabilities and assets. However, resource-based view still has its limitation to the context with rapid and dramatic change. Teece and Pisano (1994) and Teece, Pisano and Shuen (1997) proposes a dynamic capability view to develop a new perspective for a greatly changing environment. Based on the research of Tsai(2003), this study tries to combines the dynamic capability perspective and virtual integration view, and then attempts to provide OEM firms with a new business model. Keywords: Dynamic Capability, Virtual Integration, Transaction Cost, OEM, ODM |
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