2014年第九屆中華商管科技學會年會暨學術研討會
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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與對外經濟貿易大學共同主辦、統茂旅館集團協辦、海昌生化科技股份有限公司贊助，使本次會議得盛大舉行。
透過八年多來持續辦理，已收錄逾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。
本年度學術研討會主題為「兩岸商業及管理科技之發展」，投稿論文來自臺灣及大陸兩岸師生篇數有98篇，經審查後分3個時段8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50所學校的百餘位教授與研究生，共評選出7篇最佳論文、20篇佳作，將邀請入選本學會出版「商管科技季刊」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
2014年11月28日
2014年第九屆中華商管科技學會年會暨學術研討會
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本年度研討會為提供兩岸學者多元的學術互動交流，並促進商業服務的專業科技及管理觀念之精進，因此首度與大陸北京對外經濟貿易大學共同主辦兩岸學術活動，以進行觀念與經驗分享。希望藉由議題的探討，供學術交流互惠合作之依循，交換研究與學習心得，探討兩岸商業及管理科技發展之問題，讓與會者認識與親身體驗兩岸商業及管理科技發展之實況，藉以建立兩岸學者的互動平台，提升國內相關領域教師之教學品質及研究視野。
除此之外，本次研討會的議題仍相當豐富，包含「會計」、「企業管理」、「商管教育論壇」、「企業策略」、「財務金融與經濟」、「全球與國際企業」、「創新與創業管理」、「工業工程與管理」、「國際貿易」、「資訊管理」、「行銷與顧客關係管理」、「組織行為與人力資源」等議題，藉此活動集思廣益，將學術與實務互相結合，期望師生的研究成果能為國內外的企業經營與經濟組織提供實質的貢獻。
本次研討會，中華商管科技學會及國立雲林科技大學管理學院，無論邀稿、編輯、出版等各項成刊事務，皆全力以赴並力求完美，謹誌上無限感謝與敬佩之意。論文集輯成之後申請ISBN，由中華商管科技學會暨國立雲林科技大學管理學院送到大會。本人對各領域鴻儒碩彥，賜撰大作，敬表欽佩及感謝之忱，並於此預祝大會圓滿成功，謹序。
國立雲林科技大學管理學院院長
謹誌
2014年11月28日
2014年第九屆中華商管科技學會年會暨學術研討會
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承蒙中華商管科技學會邀請參與舉辦學會第九屆年會，對外經濟貿易大學國際商學院倍感榮幸。相較大陸高校上世紀八九十年代才開始面向世界而言，臺灣高校是國際化道路的先行者；而臺灣學者學貫中西之學養風範深為大陸學者仰慕。今借年會論壇得以領略臺灣學者英姿，觀瞻先進學院風采，交流學術，相互促進，感激之至。
知悉中華商管科技學會八年來連接學界各方，促進產學交流，成績有目共睹；今年增加兩岸學者交流議題，開闢新篇章。縱觀本次年會收錄論文情況，議題廣泛，方法多元，理論緊密聯繫實踐。研究內容有關普通企業、產業組織，也有涉及私立中學、虛擬社群以及越南大學，更有“海峽兩岸銀行業經營效率之分析”；研究方法有個案研究，有問卷調查研究，有半結構化訪談研究；學界和產業界聯合可以從聯合作者中反映出來，而他們的論文更有理論聯繫實踐的特色，其中以淘寶為個案探討大資料在電子商務中應用的研究就是很好的例子。我們有理由相信，2014年的中華商管科技學會年會將是又一屆成功而圓滿的盛會。
二十一世紀是華人的世紀，學界和商界中的華人責任重大。希冀通過擴大交流的深度和廣度，能夠為兩岸學者和產業界人士帶來福音。預祝2014中華商管科技學會年會圓滿成功！謹為序。
對外經濟貿易大學國際商學院副院長
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謹誌
2014年11月28日
DIRECT AND MODERATING EFFECTS OF TRAINING ON EDUCATIONAL LEVELS AND PERFORMANCE
陳燕錫
國立雲林科技大學會計系
黃麗君
國立雲林科技大學會計系管理博士班
Yen-Hsi Chen
Professor, Department of Accounting, National Yunlin University of Science and Technology
Li-Chun Huang
Ph. D, Student,Department of Accounting, National Yunlin University of Science and Technology
摘要
本研究旨在檢驗會計師事務所之碩士以上員工高學歷、專業訓練與經營績效間之關聯性，依據1992年至2010年行政院金融監督管理委員會「會計師事務所服務業調查報告」資料庫，將樣本區分為大型、中型及小型會計師事務所。迴歸分析之實證結果顯示，各類型會計師事務所之員工高學歷與經營績效顯著正相關，除延伸過去之研究發現外，更支持碩士以上員工高學歷有用論。專業訓練也與經營績效顯著正相關，與過去之研究發現一致。其次，本研究發現，員工高學歷和專業訓練之交乘項，在中型及小型會計師事務所，也與經營績效顯著正相關，亦即專業訓練對於員工高學歷具有調節效果，可以增強員工高學歷與經營績效間之相關性。惟大型事務所之調節效果只具有統計意義但不具有經濟意涵。最後，各類型事務所之員工高學歷與經營績效間，均存有曲線關係，其中，大型及中型事務所呈現倒U字型曲線關係，而小型事務所則呈現U字型曲線關係。
關鍵字：員工高學歷、專業訓練、經營績效、曲線關係、會計師事務所
ABSTRACT
This study examines the effects of higher educational level and professional training on operation performance of audit firms. Empirical data are from 1992 to 2010 Survey Report of Audit Firms in Taiwan. Total audit firms are divided into three categories, including large-sized, medium-sized, and small-sized audit firms. Empirical results report that both higher educational level and professional training are positively related to operation performance of large-sized, medium-sized, and small-sized audit firms. Further, the interaction terms between higher educational level and professional training have significantly positive effects on operation performance for the three sub-sample audit firms. However, further analyses indicate that the relation between interaction terms and operation performance of large-sized audit firms possesses statistical implications but no economic substance. In addition, higher educational level exhibits a curvilinear effect on operation performance with a reverse U-shape relation for large-sized and medium-sized audit firms and a U-shape relation for small-sized audit firms.
Keywords: Higher Educational Levels, Professional Training, Operating Performance, Curvilinear Effects, Audit Firms
A STUDY ON THE EFFECTS OF CORPORATE GOVERNANCE ON POLITICAL CONNECTIONS
陳宜伶
國立高雄大學亞太工商管理學系
簡鈺宏
台新金控企金部專員
Yi-Ling Chen
Assistant Professor, Department of Asia-Pacific Indusrail and Business Management,
National University of Kaohsiung
Yu-Houng Jian
Ministry of Corporate Affairs, Taishin International Bank
摘要
本研究探討公司治理對政治關聯的影響。本文對政治關聯定義為公司捐獻的政治獻金，以2008年和2012年總統大選資料為研究樣本，探討台灣上市櫃公司之董事會特性與股權結構對公司捐獻政治獻金的影響。我們發現，董事會規模和機構投資人持股比率與政治獻金具正向關聯性，而獨立董事席次比例和經理人持股比例與政治獻金具負向關聯性。
關鍵詞： 公司治理、董事會、股權結構、政治關聯
ABSTRACT
This study investigates the effects of corporate governance on political connections. This research defines political connection as political contribution donated by corporations and uses the political donation data of the presidential election in 2008 and 2012 to explore the impact of the characteristics of board of directors and ownership structure of Taiwan listed companies on political contributions. We find that the size of board of directors and institutional ownership are positively associated with political donations; the percentage of independent directors and manager ownership are negatively associated with political donations.
Keywords: Corporate Governance, Board of Directors, Ownership Structure, Political Connections
DO INSTITUTIONAL INVESTORS SUPPORT THE COMPANIES PERFORMING CORPORATE SOCIAL RESPONSIBILITY?
徐傳瑛
大葉大學企業管理學系教授
張化瑄
大葉大學企業管理學系碩士
Chuan-Ying Hsu
Professor, Department of Business Administration, Dayeh University
Hua- Hsuan Chang
Master, Department of Business Administration, Dayeh University
摘要
本研究旨在探討機構投資人持股比率與經營企業社會責任公司之關聯性。選用台灣上市公司為樣本，研究期間涵蓋2010年至2013年，主要自變數CSR是榮獲天下雜誌企業公民獎項者與其對照組(未獲得企業公民獎但產業規模近似者)，採用一對二的配對方式，共選取122個樣本進行線性迴歸分析。實證結果發現，全體樣本中CSR和機構投資人持股並無顯著相關，然而 公司規模、獨立董事席次比率與週轉率和機構投資人持股比率，具有顯著正向關聯性。此外，由於財務績效可能對CSR有影響力，故本研究進一步再以財務績效(ROE)的平均值進行分群，深入探討兩者間的關聯性。研究顯示當公司財務績效(ROE)偏低時，若有執行CSR、公司規模大、週轉率高與非電子產業，反倒吸引機構投資人的投入。反之，即使是獨立董事席次比率偏高的公司，若財務績效表現偏低時，仍不會獲得機構投資人青睞。
關鍵字：機構投資人、企業社會責任、財務績效、獨立董事
ABSTRACT
The objective of the study is to explore the association between the proportion of shares held by institutional investors and the social responsibility of the company operating the business. The study uses listed companies in Taiwan as the study samples and the period studied is between 2010 and 2013. The major independent variable CSR are companies winning the Excellence in Corporate Social Responsibility of CommonWealth Magazine vs. companies of a similar industrial scale but without winning the award (i.e., the control group). A one-to-two pairwise approach is used, and a total of 122 samples are selected for the linear regression analysis. The empirical results show that there is no significant correlation between CSR and shareholding of institutional investors. Nonetheless, the scale of the company, the proportion of independent directors, the turnover ratio, and the proportion of shares held by institutional investor are significantly and positively correlated. In addition, because financial performance may affect CSR, the study further groups the study samples based on their average Return On Equity (ROE) to explore the correlation between the two in more details. The study results show that when a company's ROE is lower, factors such as implementing CSR, being a large-scale company, with a high turnover rate, and being a non-electronic company are beneficial for attracting investment from institutional investors. Nevertheless, for a company having a higher proportion of independent directors, it would still fail to attract institutional investors if its financial performance is poor.
Keywords: Institutional Investors, Corporate Social Responsibility, Financial Performance, Independent Directors
THE RELATIONSHIP BETWEEN INVESTORS’ SENTIMENT AND GAMBLING PREFERENCES IN OPTIONS MARKETS
王銘駿
國立高雄第一科技大學金融系副教授
吳昭億
國立高雄第一科技大學財務金融博士候選人
陳宜伶
國立高雄大學亞太工商管理學系助理教授
Ming-Chun Wang
Associate Professor, Department of Money and Banking,
National Kaohsiung First University of Science and Technology
Chao-Yi Wu
Ph. D. student, Graduate Institute of Finance and Banking,
National Kaohsiung First University of Science and Technology
Yi-Ling Chen
Assistant Professor, Department of Asia-pacific Industrial Business Management,
National University of Kaohsiung
摘要
本研究以2002年至2007年台灣股票加權指數選擇權的日內資料作為研究標的，探討投資人情緒、賭博偏好及損益的關係。實證結果顯示，投資人情緒對賭博偏好呈現正向的影響，這樣的情形發生在散戶身上更為顯著；在投資損益部分，整體而言，散戶在樣本期間是虧損，而國內法人、外資及造市者則為獲利；我們也發現，投資人情緒與賭博偏好對於損益均呈現負向的關係，本研究也藉由前期損益對投資人情緒與賭博偏好，實證投資人在展望理論中的風險態度，發現當前期發生損失（獲利）時，賭博偏好會隨之上升（下降），而投資人情緒部分則會低落（增強）。
關鍵字：投資人情緒、賭博、樂透選擇權、損益
ABSTRACT
In this study, we use daily data of Taiwan Weighted Stock Index Options from 2002 to 2007 to discuss the relationship among investors’ sentiment, gambling preferences and profits. The empirical results show that investors’ sentiment displays a positive impact on the gambling preference. Especially individual investors are more significant. As for the investors’ profits, overall, individual investors make losses in the sample period, while domestic companies, QFIIs and market makers make gains. We not only find that investors’ sentiment and gambling preferences show a negative relationship on their profits, but also demonstrate that the prior losses (gains) make the current gambling preferences increase (decrease), but investors’ sentiment depressed (reinforce).
Keyword: Investors’ Sentiment, Gamble, Lottery Options, Profit
收盤前資訊揭露與延後收盤對市場績效與超額報酬之影響－以臺灣上櫃公司為例
THE IMPACTS OF DISCLOSING INFORMATION AND POSTPONED CLOSING ON MARKET PERFORMANCES AND ABNORMAL RETURNS-EVIDENCES FROM TAIWAN GRETAI SECURITIES MARKET
陳秀桂
台中科技大學財務金融系
簡禎儀
台中科技大學財務金融系
張君蔓
台中科技大學財務金融系
Hsiu-Kuei Chen
Department of Finance,
National Taichung University of Science and Technology
Jhen-Yi Jian
Department of Finance,
National Taichung University of Science and Technology
Jyun-Man Jhang
Department of Finance,
National Taichung University of Science and Technology
摘要
臺灣證券交易所於2012年2月20日實施「收盤前資訊揭露及暫緩收盤配套措施」，於收盤前5分鐘約每20秒揭露模擬撮合後最佳1檔買賣價格資訊。若個股於收盤前1分鐘內價格漲跌超過3.5%時，則該個股得暫緩收盤。本研究以台灣上櫃普通股為樣本，探討新制實施後，是否會影響市場績效與超額報酬。實證結果發現，延後收盤制度使整體市場波動性大幅下降，流動性亦下降，效率性則略微提升。本文迴歸分析進一步發現亦即延後收盤次數較多的兩組子樣本波動性下降最顯著且價格效能提升最多，顯示延後收盤確實達到穩定價格與減少價格操弄之目的。然而，流動性在延後收盤次數較多的組別流動性減少最多，顯示原流動性佳之個股，新制實施後流動性仍佳，但流動性較差之個股，新制後價差顯著上升，顯見波動性（效率性）與流動性間存在抵換關係。
超額報酬結果顯示，被延後收盤當天投資人雖能賺取超額報酬，但對於事件日前股價下跌之個股，市場無法賺取超額報酬，顯示價格效率提升，故尾盤資訊揭露與延後收盤在股價上漲與下跌時之效果是不對稱的，當市場下跌時資訊揭露及暫緩收盤配政策效果更為顯著。
關鍵字：延後收盤、交易前透明度、市場基效、超額報酬
ABSTRACT
Starting from February 20, 2012, the Taiwan Stock Exchange （TWSE） adopts a new measure to disclose the reference best bid/ ask price during the closing session （1:25 pm to 1:30 pm）, and therefore enhances the pre-trade transparency of closing session. In addition, this new measure has a supporting measure which is similar with intraday volatility interruption system, which kick starts whenever the reference price of certain stocks rises or falls more than 3.5 percent of the last reference price one minute before the close （1:29pm-1:30 pm）. Then, the orders of that stock will not be matched from 1:30 to 1:31 pm but are postponed for two minutes from （1:31 pm-1:33 pm）. This study investigates the impact of this new measure on market performances and abnormal returns of stocks listed on Taiwan gretai securities market. The results show disclosing additional information and postpone matching during closing session leads to a substantial decline in volatility, lower liquidity, and a mild improvement of efficiency overall. Further, the decrease of volatility and the increase of efficiency are most evident for the subsamples that are more frequently postponed closing, indicating the new measure indeed stables price volatility and reduce price manipulation during closing call session. However, liquidity decreases mostly in stocks that are postponed more frequently, indicating the trade-off relationships between volatility (efficiency) and liquidity. With regard to abnormal return, investors earn excess returns in the day that stocks are postponed closing, while abnormal returns do not persist following the event day for the subsamples that are experienced price fall, implying efficiency enhancement in terms of no abnormal return. In sum, the impact of new measure on abnormal returns is asymmetry during the price rise and price fall periods, and the effect of new policy is more significant during the price fall periods.
Keywords: Postponed Closing, Pre-trade Transparency, Market Performances, Abnormal Returns
PRODUCT QUALITY AND OVERSEAS R&D ACTIVITIES BY TAIWANESE MULTINATIONAL ENTERPRISES
翁培真
國立政治大學經濟學系
李浩仲
國立政治大學經濟學系
翁永和
國立政治大學經濟學系
Pei-Chen Weng
Department of Economics, National Chengchi University
Hao-Chung Li
Department of Economics, National Chengchi University
Yung-Ho Weng
Department of Economics, National Chengchi University
摘 要
2007-2010年間台灣製造業海外投資事業的營運調查資料，探討海外子公司進行研發活動的決定因素，並且檢驗產業的品質階梯、產業的前緣趨近與台灣產業品質的相對競爭力是否會影響廠商在海外所採行的研發類型。由實證結果得知，當廠商隸屬於高技術產業、當地主國經濟發展程度越低、以及海外子公司的出口比重越高時，廠商越不會在海外進行積極性的研發活動，亦即廠商的海外研發活動傾向於製程研發以及與母國的技術連結較強的研發類型。此外，對於高技術產業的廠商而言，產業品質階梯長度越長與產業前緣趨近值越大，廠商越不會採行積極型海外研發活動。最後，我們也發現當台灣產業的品質相對競爭力越強時，廠商越不會在海外進行積極型研發活動。
關鍵詞：多國籍企業、海外研發活動、研發國際化、品質階梯、產品品質
ABSTRACT
This paper investigates the factors affecting multinational enterprises’ overseas R&D activities by using the Survey of Foreign Investment Operation in Taiwanese manufacturing industries for 2007-2010. In addition, the paper attempts to examine the effects of industry’s quality ladders, industry’s proximity to the frontier, and the relative quality competitiveness. The empirical results show that firms classified as high-tech industries, relative less-developed host countries, and the export propensity of subsidiaries have a negative effect on subsidiaries to engage in a active R&D activity. That is overseas R&D activities tend to process R&D and link to home-base technology strongly. Moreover, as firms are classified as high-tech industries, industry’s quality ladders and industry’s proximity to the frontier negatively affects firms to implement active overseas R&D activities. Finally, relative quality competitiveness of home country has a negative effect on active overseas R&D activities.
Keywords: Multinational Enterprise, Overseas R&D Activity, R&D Internationalization, Quality Ladder, Product Quality
求偶思維、品牌延伸契合度與品牌延伸回饋效果之研究－兼論共品牌角色的干擾效果<>/a
THE RESEARCH ON THE RELATIONSHIPS AMONG MATING MIND, BRAND EXTENSION FIT AND RECIPROCAL EFFECTS- CO-BRANDING ROLE AS A MODERATOR
蔡進發
國立嘉義大學企業管理學系副教授
蕭至惠
國立嘉義大學行銷與運籌學系教授
曾萱萱
國立嘉義大學行銷與運籌學系研究生
Chin-Fa Tsai
Associate Professor, Department of Business Administration,
National Chiayi University
Chih-Hui Hsiao
Professor, Department of Marketing and Logistics/ Transportation,
National Chiayi University
Hsuan-Hsuan Tseng
Graduate Student, Department of Marketing and Logistics/ Transportation,
National Chiayi University
摘要
本研究採用Monga and Gürhan-Canli (2012)提出的求偶思維(mating mind-sets)作為概念。首先，本研究試圖瞭解「品牌延伸契合度」對「品牌延伸回饋效果」的影響。其次，希望瞭解「求偶思維」對「品牌延伸契合度」與「品牌延伸回饋效果」的影響。最後，本研究欲探討，品牌延伸契合度對於品牌延伸回饋效果，是否會受到在共品牌中，扮演不同的角色而有不同程度的影響。
本研究受測對象為355位學生，並隨機分配到求偶思維、非求偶思維兩個實驗問卷中，研究結果顯示：(一)品牌延伸契合度會正向影響品牌延伸回饋效果；(二)求偶思維會正向影響品牌延伸契合度；(三)求偶思維會正向影響品牌延伸回饋效果；(四)無論扮演領導品牌或是夥伴品牌，品牌延伸契合度高均會顯著影響品牌延伸回饋效果，而扮演夥伴品牌，品牌延伸契合度低對品牌延伸回饋效果不顯著。
關鍵字：求偶思維、品牌延伸契合度、品牌延伸回饋效果、共品牌角色
ABSTRACT
This research uses mating mind-sets concept by Monga and Gürhan-Canli (2012). First, this research attempts to study the brand extension fit on reciprocal effects. Second, this research attempts to study the mating mind-sets on brand extension fit and reciprocal effects. Finally, this research probe the brand extension fit on reciprocal effects, in the co-branding, play different roles and have different degrees of influence.
355 participants are randomly distributed to any one of both mating mind-sets and non- mating mind-sets experimental situations. The main results of this study are as follows: (1) Brand extension fit has a positive effect on the reciprocal effects. (2) Mating mind-sets has a positive effect on the brand extension fit. (3) Mating mind-sets has a positive effect on the reciprocal effects. (4) No matter the role of the co-brand is leader brand or partner brand, the high brand extension fit affect significantly the reciprocal effects. When playing the role of the partner brand, the low brand extension fit does not affect significantly the reciprocal effects.
Keywords: Mating Mind-Sets, Brand Extension Fit, Reciprocal Effects, Co-branding Role
審計委員會、審計公費定價與自由現金流量：中國深圳交易所之實證研究
AUDIT COMMITTEE, AUDIT PRICING AND FREE CASH FLOW: EVIDENCE CHINESE SHENZHEN STOCK MARKET
蔡玉琴
中國科技大學會計系助理教授
侯啟娉
中國科技大學會計系副教授
廖麗敏
中國科技大學會計系助理教授
Yu-Chin Tsai
Assistant Professor, Department of Accounting, China University of Technology
Chi-Pingh Hou
Associate Professor, Department of Accounting, China University of Technology
Li-Min Liao
Assistant Professor, Department of Accounting, China University of Technology
摘要
本文旨在檢視審計委員會、審計公費與自由現金流量的關係，並以中國大陸深圳交易所上市公司為樣本，樣本期間涵蓋2008至2011年，共計1273個有效樣本。實證結果發現，低成長機會之公司自由現金流量與審計公費正相關，顯示低成長機會公司其代理問題將增加審計工作，故提高審計公費。其次，低成長機會有高自由現金流量且高債務的公司，審計公費低於高自由現金流量但低債務的公司，顯示高負債公司受到外部債權人的監督，能降低代理成本，因此審計公費較低。然而，設立審計委員會與審計公費之間呈現負向關係，但未達顯著水準。
關鍵字：審計委員會、審計公費、自由現金流量
ABSTRACT
The purpose of this study is to examine the association between audit committee, audit fees and free cash flow (FCF). Listed companies in China Shenzhen Stock Market from 2008 to 2011 were used as a sample to test our hypotheses by multiple regression analysis. Empirical evidence shows that the relationship between low growth opportunity companies with high FCF and audit fees is positive and significant. It imply the agency problem induce auditors to raise audit fees to compensate for the additional effort. We also find that low growth opportunity companies with higher FCF and debt levels have lower audit fees than those with lower debt levels. It is consistent with the role of debt as a monitoring mechanism. As to the relationship between audit committee and audit fees is negative but insignificant.
Keywords: Audit Committee, Audit Fees, Free Cash Flow
THE IMPACT OF IDENTITY CHARACTERISTICS OF DIRECTORS AND ENTERPRISE RISK MANAGEMENT ON CORPORATE TAX AGGRESSIVENESS
魏妤珊
國立雲林科技大學會計系助理教授
黃法蓉
國立雲林科技大學研究生
Yu-Shan Wei
Assistant Professor, Department of Accounting,
National Yunlin University of Science and Technology
Fa-Rung Huang
Graduate Student, Department of Accounting,
National Yunlin University of Science and Technology
摘要
本文主要目的在於探討董事身份特性、企業風險管理與企業避稅之間的關係，並且進一步瞭解法人董事比與企業風險管理間的交互作用對避稅產生的調節效果。本研究以2007至2012年上市櫃公司為研究對象，實證結果發現企業在建立有效的企業風險管理和獨立董事比例較高的情況下，可以降低企業避稅行為。此外，法人董監事在企業風險管理的有效監控下，對於企業避稅能夠發揮抑制的效果。
關鍵字：避稅、企業風險管理、有效稅率、董事會效能
ABSTRACT
The main purpose of this paper is to investigate the relationship between identity characteristics director, enterprise risk management and corporate tax aggressiveness. Further, we want to know the impact of the interaction between the ratio of corporate director and enterprise risk management the interaction on tax avoidance generated. Based on a 3470 firm year data set of 1398 publicly-listed Taiwan's firms over the 2007-2012 period, our regression results show that if a firm has established an effective risk management system and the higher proportion of the independent directors, it is less likely to be tax aggressive. In addition, corporate directors and supervisors under the effective oversight enterprise risk management inhibit corporate tax aggressiveness.
Keywords: Tax Aggressiveness, Enterprise Risk Management, Effective Tax Rate, The Effectiveness of The Board of Directors
THE ASSOCIATIONS BETWEEN INNOVATION AND FIRMS PERFORMANCE：THE MODERATING EFFECTS OF SLACK RESOURCES
柯志懷
國立中正大學會計與資訊科技學系
李佳玲
國立中正大學會計與資訊科技學系
呂佳鴻
國立中正大學會計與資訊科技學系
Chih-Huai Ko
Department of Accounting & Information Technology, National Chung Cheng University
Chia-Ling Lee
Department of Accounting & Information Technology, National Chung Cheng University
Chia-Hung Lu
Department of Accounting & Information Technology, National Chung Cheng University
摘要
本文主要研究創新活動對企業經營績效之影響，在重視研發的高科技產業，創新是否能帶來企業的效益。本研究將進一步探討企業的寬裕資源對於企業研發活動與公司績效之調和效果。為考量研發活動的產出，本文以專利權為代表代表創新。 本文之研究對象為2003年至2007年之台灣上市上櫃高科技公司。實證結果發現，企業累積專利權數之創新將會對企業經營績效產生正面效益。可回復寬裕資源對於專利權與公司績效之關連性，具負向的效果。
關鍵詞：專利權、寬裕資源、公司績效。
ABSTRACT
This paper mainly investigates relationships between innovation and firm performances. In the high-tech industrials, it is worthwhile to study that whether innovation investments improve firm performance? Furthermore, this paper considers the moderating effect of the slack resources on the relation between innovation and firm performances. Innovation is measured by accumulated patents. Our sample is targeted at Taiwan listed companies in high-tech industries from 2003 to 2007. The empirical results indicate that accumulated patents will have a positive effect on firm performances. Regarding the moderating effects of firm’s slack resources, firm’s recoverable slack resources would decrease the positive relationship between patents and firm performance.
Keywords: Patents, Slack Resources, Firm Performance
THE APPLICATION OF BIG DATA FOR THE STUDY OF ON-LINE CONSUMER BEHAVIOR
-THE CASE OF TAEBOW
洪光宗
世新大學企管系
溫曉薇
中國聯想營銷部
Kuang-Tsung Hung
Department of Business Administration, Shih Hsin University
Hsiao-Wei Wen
Department of Marketing, Lenovo
摘要
隨著電子商務的蓬勃高速發展，中國網路的消費規模逐年劇增，傳統的網站內容資料已無法滿足電子商家瞭解消費者行為的需求，因此網路消費者行為研究變得愈形重要。在大數據盛行的今天，中國各大電子商務企業累積了龐大的消費資料庫，也積極探索如何有效應用。本研究希望透過分析線上消費者行為資料，得到消費者行為特徵，並據此改善線上交易介面的消費者體驗，從而設計個性化促銷以期能增強網路線上交易的行銷效果。
為了深入分析此一議題，本研究在理論基礎上運用中國淘寶網C2C電子商務消費者行為資料庫，構建了基於頻繁模式的電子商務網站消費者行為模型。在模式探勘的基礎上，本研究使用SVM分類預測演算法構建電子商務網站消費者行為預測模型。通過多種模型的比較，本研究得到最優化的分類預測解決方案，亦即將Session（行為片段）劃分為買和不買兩類，再以”買/不買的頻繁模式出現過的TF-IDF ” 計算屬性值，並選取SVM的線性核作為核函數，本研究發現由此得到的消費者購買行為預測結果準確程度最高。
關鍵字：電子商務、消費者行為、頻繁模式
ABSTRACT
With the fast development of e-commerce industry in China, the scale of cyber shopping market is growing rapidly. Traditional content data of website cannot meet the needs of understanding what the users are thinking any more. The research on users’ behavior is becoming more and more important nowadays. And as the rising trend of big data, many local enterprises in China have begun exploring the way of applying the big data while owning that. This study try to understand the uses’ behavior feature by analyzing e-commerce consumers’ behavior data, and thus improve the users’ experience on the human-computer interface. Further more, we will design some case of the personalized recommendation and expect to improve the marketing effect of the website.
Based on the theoretical research, this study apply the user behavior data from Taobao’s C2C Website to build an e-commerce website user behavior model based on the frequency pattern. First, we will discover many users’ behavior features by mining the frequency patterns produced when they were shopping online. For instance, those who have bought something will search actively, while those who haven’t will not and will easily jump from the item page to the homepage. Next, based on the result of frequency pattern mining, we build the user behavior prediction model by using the SVM (Support Vector Machine) algorithm. By contrasting several alternatives, we get the optimal classification and prediction solution, whereby the sessions (periods of the users’ behavior) are divided into two categories defined as ‘buy’ and ‘not buy’, ‘the TF-IDF value of the two frequency patterns have appeared’ are calculated as the attribute value, and the linear kernel is chosen as the kernel function. As the highest accuracy level in average, the solution is used as our best solution.
Last but not least, this study discusses how to apply the behavior model’s conclusion to business operations. Under the Internet business environment, we could apply the frequency pattern mining result into the human-computer interaction design. For example, we could improve the item page where users are most likely to stop, or mitigate users’ concern by adding some real-time window, etc. And with the trend of big data, we could also apply the prediction solution into many aspects of the Internet user products and business products design: improving user experience by personalized recommendation, précising marketing by putting better advertisement, and optimizing the website by using the similar mechanisms, etc.
Keywords: E-Commerce, User Behavior, Frequency Pattern, Classification and Prediction, Human-Computer Interaction
EFFECT OF HUNGER ON CHARITY ACTIVITIES AND GENDER AS MODERATOR
廖玩如
台灣首府大學企業管理學系助理教授
方妙玲
南台科技大學企業管理系助理教授
林美蘭
南台科技大學餐旅管理系助理教授
洪育珍
南台科技大學餐旅管理系學生
Wan-Ru Liao
Assistant Professor, Department of Business Administration,
Taiwan Shoufu University
Miao-Ling Fang
Assistant Professor, Department of Business Administration,
Southern Taiwan University of Science and Technology
Mei-Lan Lin
Assistant Professor, Department of Business Administration,
Southern Taiwan University of Science and Technology
Yu-Jhen Hong
College student, Department of Business Administration,
Southern Taiwan University of Science
摘要
近年來，人們參與善行活動的意願愈來愈普遍，有貢獻時間的義工、亦有捐贈器官、捐血，更有部份企業提昇品牌形象及社會形象，採取善因行銷的策略。本研究主要探討人們處於飢餓狀況是否會影響消費者的探討「義工」與「贊助行為」，並兼論性別對消費者參與行善的調節效果。本研究採用實驗法進行，實驗一與實驗二皆先進行前測，分別篩選出「中度利他行為者」及「中度品牌形象者」，進行正式施測。二個實驗均採用2（性別：男vs. 女）× 2（用餐情況：飢餓vs. 吃飽）的二因子受試者間設計，檢驗性別與用餐狀況對於參與義工活動和慈善募款活動之意願。研究結果發現：(1)飢餓狀況會影響行善意願；(2)性別會影響行善意願；(3)飢餓狀況與性別之交互作用，對於行善意願亦有顯著影響。研究結果可提供慈善團體和企業在舉辦及規劃慈善活動時，將消費者的飢餓狀況以及性別兩項因素納為重要變數，有助於提升辦理善行活動績效。
關鍵詞：利他行為、性別、品牌形象、飢餓、善因行銷
ABSTRACT
In recent years, people have become more willing to participate in charity activities. These charity activities include of donations of time, organs, and blood. Moreover, some enterprises adopt cause-related marketing strategies, thus enhancing their brand image and social image. The study aimed to explore whether hunger and gender affects volunteer and sponsor behavior. The study was conducted using the experimental method. Experiment 1 and experiment 2 both conducted pre-tests and the formal subjects were screened for moderate altruistic behavior and moderate brand image respectively. The two experiments both adopted 2 (gender: male vs. female) × 2 (dining situation: hungry vs. satiation) between subjects design. The results revealed 1) hunger affected willingness to take part in charity activities; 2) gender affected willingness to take part in charity activities; 3) the interaction of hunger and gender also had significant impact on willingness to take part in charity activities. The results provide important implications; that is, hunger and gender are two important factors when enterprises are planning charity activities. Thus it will be of benefit to improve the performance of charity activities.
Keywords: Altruism, Gender, Brand Image, Hunger, Cause-Related Marketing
FOUNDER’S FAMILY LEADERSHIP ROLE AND CORPORATE SOCIAL RESPONSIBILITY
江向才
逢甲大學會計系教授
馬佳君
逢甲大學會計研究所碩士研究生
Hsiang-Tsai Chiang
Professor, Department of Accounting, Feng Chia University
Jai-June Ma
Graduate Student, Institute of Accounting, Feng Chia University
摘要
企業社會責任之概念雖然在國外很早就出現，相關機構與衡量標準也都時有所聞，而國內也伴隨著時空背景與資訊科技的快速變遷下，社會大眾對於企業社會責任之關注也日益增加。而台灣的企業型態又以家族企業為大宗，而創辦人對於企業的影響更是不容小覷，從精神象徵、策略導向、整體的走向等。故本研究欲探討當創辦人擔任董事長時，對於企業社會責任之投入是否顯著於創辦人為總經理時對企業社迴責任之投入。本研究利用2008-2013年間145家四種較具代表台灣企業社會責任之得獎企業作為實驗組，並以樣本配對的方式選出為對照組，探討創辦人身分與職位對於企業社會責任之間的關聯性。
本研究結果顯示不論創辦人擔任董事長或是創辦人擔任總經理時，皆為顯著正相關，即表示企要只要是由創辦人擔任為高階管理人員時，皆會為了獲得社會效益、增加投資者的興趣、獲得更多顧客支持，亦可與政府維持更好的互動，更積極的投入社會責任。若當創辦人與現任董事長為家族關係時，與企業社會責任呈現顯著正相關，此即意味董事長在營運上更認同創辦人之理念，故投入更多的企業社會責任。而創辦人與總經理為家族關係時，與企業社會責任僅在方向上相同，並未獲得顯著的證據支持。因此就利害關係人而言，當創辦人擔任董事長或是創辦人與現任董事長為家族關係時，因其企業社會責任績效較佳，則其經營績效與產品品質應可受到利害關係人較多的信任。就公司而言，創辦人為公司創始人，其較具有永續經營之理念，因而較投入企業社會責任之履行，繼任者應延續創辦人理念持續投入，以爭取利害關係人之信任與企業永續發展。
關鍵字：創辦人、家族企業、企業社會責任
ABSTRACT
The concept of Corporate Social Responsibility(CSR) very early and namely appears the related organization and measures the standard abroad, while our country is under the rapid change of economy environment, the society also increase day by day to the concern of the Corporate Social Responsibility. The enterprise pattern of Taiwan regards family control as principle, founder's spirit symbol toward enterprise, strategy direction and whole trend etc. all has the notable influence ability. The enterprise pattern of Taiwan regards family control as principle, founder's spirit symbol toward enterprise, strategy direction and whole trend etc. all has the notable influence ability. This research makes use of for 2008-2013 years, 145 acquires four kinds of Taiwanese Corporate Social Responsibility prize enterprises as experimental groups, and select a matched control by the way that the sample forms couples, the study is a founder to serve as board director's long time, is served as a president by the founder other relatives to whether devotion results of CSR is more notable excellent than; This research also compare a founder to serve as if to compare with founder, the president serves as the general manager's companies to contain better CSR results.
This research shows as a result when the founder serves as the president and founder and incumbent president to relate to for the family, its CSR results is notable better. Research result also show when the founder serves as a president to compare with a founder to serve as an incumbent general manager, there is notable better CSR results. Establish artificial companies to initiate a person, it hopes naturally company lasting management, thus more would like to put into a Corporate Social Responsibility it implement, the successor should continue the founder principle to keep on the devotion to fight for the relation person's trust and enterprise sustainable development. Consequently relation person and speech, when a company is served as the incumbent president or founder and incumbent president by the founder to relate to for the family because it the Corporate Social Responsibility results is better, then it management results and product quality should be able to be subjected to relation person's more trust.
Keywords: Founder, Family Business, Corporate Social Responsibility
A STUDY OF USER FEEDBACK FROM KNOWLEDGE SHARING BEHAVIOR IN VIRTUAL COMMUNITIES?
Yu-Hui Fang
Associate Professor, Department of Accounting,
Tamkang University
Hsuan-Chen Lin
Graduate Student, Department of Accounting,
Tamkang University
摘要
近年來在網路上快速成長的虛擬社群已成為知識分享的重要平台，當用戶在社群討論區瀏覽時，發現文章內容與使用者見解有差異，使用者會透過參與討論及觀察他人討論來降低資訊的不確定性以解決心中之疑慮。使用者選擇加入討論以從中反思並學習，進而釐清真相獲得共識；使用者在旁觀看他人討論並得到樂趣，兩種行為都會使人滿足獲得主觀幸福感，但感受程度應有其差異。為了瞭解虛擬社群使用者在面對不確定資訊時的行為及後續對幸福的感受程度差異，本研究以知識分享的角度將用戶區分為兩類型：主動參與的發文者及被動瀏覽的潛水者，並透過其觀點及行為模式，來了解虛擬社群中主動分享知識是否帶給使用者更多好處。研究預期發文者及潛水者在社群參與中皆能獲得顯著地滿足感及幸福感，但主動參與者的主觀幸福感受較潛水者來得顯著，驗證「施比受更有福」的概念，並鼓勵社群使用者能多進行知識分享。
關鍵字： 知識分享、虛擬社群、發文者、潛水者、不確定性、滿足、主觀幸福感
ABSTRACT
Virtual communities (VCs) grow rapidly and have become one important platform of knowledge sharing recently. Members browse the community forum and find out that certain opinions posted by others have difference with members’ views. This study proposes that: in order to solve the inconsistency, members may actively participate in the discussion or passively follow up the discussion initiated by others. Through expressing their opinions and discussing with others, members can learn from communication, clarify the truth, get a consensus with others members, and reduce the uncertainty. On the other hand, through merely following up the discussion posted by others, members can generate the feeling of enjoyment. Both behaviors contribute members’ subjective well-being. This study further analyzes the above issue in terms of two types of members: active participants (posters) and passive participants (lurkers). This study proposes that posters and lurkers generate different degrees of subjective well-being through different behaviors in VCs. The findings of this study suggest that, in order to increase their subjective well-being, community members should actively express their comments and participate in the discussion in VCs.
Keywords: Knowledge Sharing, Virtual Communities, Poster, Lurker, Uncertainty, Satisfaction, Subjective Well-Being
ETHICAL DECISION-MAKING BEFORE AND AFTER ETHICS EDUCATION:
THE IMPACT OF TEACHING FORMAT
周嵐瑩
台灣首府大學餐旅管理學系
鄭碧月
台南應用科技大學財務金融系副教授
Lan-Ying Chou
Department of Hospitality Management, Taiwan Shoufu University
Pi-Yueh Cheng
Associate Professor, Department of Finance, Tainan University of Technology
摘要
為了瞭解道德教育對未來餐旅業人才養成的影響，研究者比較了兩組受過四個月不同道德教學方法學生的道德決策差異。 本研究共有來自台灣某大學四年級兩個不同班級的115位學生(72女、43男)參與，一個班級(56位)採傳統講授式教學法，另一班級(56位)則採個案教學。研究結果顯示，學生在接受課程前的前測與課程後的後測的道德決策迥異；參與傳統式的學生和個案教學的學生在四個月的授課期間的前後測上道德決策上也不一樣。
關鍵字：商業道德教育、道德決策、個人價值、劇情、教學方法
ABSTRACT
To investigate the effect of ethics education on future managers in the hospitality industry, we compared students’ ethical decision making before and after they attended one of two forms of a 4-month ethics education course. The sample of 115 senior university students (72 females, 43 males) were drawn from two classes in Taiwan; one class (n = 56) used a traditional lecture format, and the other (n = 59) used a case-study approach. The results revealed differences in the ethical decision-making of students after compared with before the course. Additionally, the ethical decision-making of students in the lecture class differed from that of students in the case-study class after the 4-month course.
Keywords: Business Ethics Education, Ethical Decision-Making, Individual Values, Scenario, Teaching Method
THE EFFECT OF STRATEGIC PAYOFFS WITH UNIFORM DISTRIBUTION ON NASH EQUILIBRIUM IN 2 × 2 SIMULATION-BASED GAME
李玫郁
元培醫事科技大學應用財務管理系
Mei-Yu Lee
Department of Applied Finance, Yuanpei University
摘要
本文建構一 2 × 2 模擬基礎的報酬不確定性賽局模型，探討奈許均衡報酬的重要性。賽局除了具有優勢策略外，其策略報酬服從均勻分配。本文發現均勻分配之參數控制報酬不確定性特性外，特別是兩策略報酬之區間交集明顯影響奈許均衡報酬分配，同時也導致奈許均衡報酬分配明顯不同於優勢策略報酬分配。因此，本文認為在不確定性環境下，奈許均衡的結果除了討論奈許策略，還需討論奈許均衡報酬。
關鍵字：奈許均衡、策略報酬分配、報酬不確定性、電腦模擬、決策分析
ABSTRACT
This paper supposes the Nash equilibrium payoffs are as important as equilibrium strategy when the uncertainty occurs in a game model. We use simulation-based 2 × 2 game model where there is dominant strategy and the strategic payoffs are i.i.d. Uniform distribution. We find that the parameters controlling the uncertainty have dramatic impact on the NE payoffs in the decision-making process. The values and intersection of parameters decide the NE payoff distributions and lead to the outcomes of the NE payoffs different from the dominantly strategic distribution. Therefore, the outcomes support the NE payoffs and NE strategy should be valued equally in the uncertain environment.
Keywords: Nash Equilibrium, Distributed Payoff, Payoff Uncertainty, Computer Simulation, Decision-Making
THE CREDIBILITY OF SHARE REPURCHASE ANNOUNCEMENT
楊淑玲
國立臺中科技大學流通管理系所副教授
葉亦湘
國立臺中科技大學流通管理系所碩士
賴瑋琪
國立臺中科技大學流通管理系所碩士
Shu-Ling Yang
Associate Professor, Department of Distribution Management,
National Taichung University of Science and Technology
Yi-Hsiang Yeh
Master, Department of Distribution Management,
National Taichung University of Science and Technology
Wei-Chi Lai
Master, Department of Distribution Management,
National Taichung University of Science and Technology
摘要
本研究旨在探討2000年至2013年間我國企業實施不同目的的股票購回之訊息內涵，並瞭解此宣告購回目的及其可信度對股價短期異常報酬及股票購回執行率之影響。研究結果顯示，企業實施「買回註銷」目的的股票購回訊息內涵最為強烈，且投資人並未能由前次宣告目的的可信度中獲取經驗，以對此次宣告後公司股價的反應進行修正。而在執行率部分，事前宣告「買回註銷」相對於其他的宣告動機，對執行率無法提供額外的解釋能力，反而是事後實際執行「買回註銷」及隱藏的「買回註銷」事件，才對管理者之實際執行率有顯著正向的影響，且隱藏的「買回註銷」行為較真實的「買回註銷」有過度修正股價低估的現象，此現象說明了管理者可能存有盈餘管理及內線交易的動機。
關鍵字：庫藏股、股票購回、執行率、股價低估
ABSTRACT
This study aims to explore the information content of the different purposes of share repurchases announcement and to examine the impact of the purpose and credibility of share repurchases announcement on short-term abnormal return and actual execution ratio in the Taiwan between 2000 and 2013. The results show that the wealth effect of “buying back and canceled” purpose is strongest than other purposes. Furthermore, investors can’t gain any experiences from the purpose credibility of prior announcement to correct stock price reaction. Regarding the execution ratio, compare to other motives, “buying back and canceled” motive announcement cannot provide additional explanations for the execution ratio. Instead, post-actual “buying back and canceled” and disguisedly “buying back and canceled” events have a significantly positive impact on the execution ratio of managers. Further, disguisedly “buying back and canceled” announcements suffer an over-correction underpricing of stock. The phenomenon indicates that there is a possibility of earning management and insider trading of mangers.
Keywords: Treasury Stock, Share Repurchase, Execution Ratio, Underpricing
AMBIGUITY AVERSION AMONG MUTUAL FUND INVESTORS IN TAIWAN
賴和鉅
國立臺北大學企業管理學系碩士生
林美珍
國立臺北大學企業管理學系教授
Ho-Chu Lai
Master student, Deportment of Business Administration, National Taipei University
Mei-Chen Lin
Professor, Deportment of Business Administration, National Taipei University
摘要
本論文檢視台灣共同基金市場投資人是否存在模糊趨避行為，我們使用不同時期的過去基金績效，當作投資人觀察基金經理人操盤能力的指標，研究發現基金流量對於不同衡量期間當中績效愈差的部分反應愈敏感。此外基金流量波動度愈高以及所屬投信公司規模愈小，投資人愈是模糊趨避，這個現象，在控制基金績效與流量的凸性關係和以風格調整報酬為績效衡量指標時，仍然存在。整體而言，台灣共同基金市場投資人存在明顯的模糊趨避現象。
關鍵字：模糊趨避、共同基金績效、基金流量
ABSTRACT
This study examines if mutual fund investors in Taiwan are ambiguity averse. We utilize historical fund performance information as a proxy for manager skills. In this study, we find that when a fund′s past performance is evaluated over multiple time horizons, fund flows indicate additional sensitivity to the minimum performance measure among ambiguity averse investors. In addition, we also find that funds with more volatile past flows and funds belonging to smaller fund families are more ambiguous to investors. This phenomenon still exists when controlling convex flow-performance relationship and setting style-adjusted return as the proxy for fund performance. On the whole, mutual fund investors in Taiwan are obviously ambiguity averse.
Keywords: Ambiguity Averse, Mutual Fund Performance, Fund Flow
用DEA及Tobit迴歸探討全球經濟發展對品牌及管理績效之關聯性－以Fortune前20家保險公司為例
APPLICATION OF DEA AND TOBIT MODEL ON ANALYZING THE BRAND VALUE AND EFFICIENCY PERFORMANCE - AN EXAMPLE OF FORTUNE TOP 20 INSURANCE COMPANIES
王財驛
臺中科技大學保險金融管理系講師
張鈺淓
臺中科技大學保險金融管理系學生
馮育寧
臺中科技大學保險金融管理系學生
朱君翰
臺中科技大學保險金融管理系學生
林于真
臺中科技大學保險金融管理系學生
Tsai-Yi Wang
Lecturer, Department of Insurance and Finance,
National Taichung University of Science and Technology
Yu-Fang Chang
Student, Department of Insurance and Finance,
National Taichung University of Science and Technology
Yu-Ning Feng
Student, Department of Insurance and Finance,
National Taichung University of Science and Technology
Chun-Han Chu
Student, Department of Insurance and Finance,
National Taichung University of Science and Technology
Yu-Chen Lin
Student, Department of Insurance and Finance,
National Taichung University of Science and Technology
摘要
學者多以非參數法探討保險業經營效益，然保險業經營為承擔無形的風險，故其品牌價值衡量重要性與經營效益關聯較少探討。保險業近年來因全球金融情勢動盪，金融海嘯，歐債危機，使投資效益因不利因素的影響向下走疲，保險公司利益被侵蝕並打擊整體的獲利能力，也使其財務經營績效不彰；保險商品屬於無形的產品，保險公司該如何維持品牌價值和良好的經營管理效率為本文探討的重點。
本研究將透過資料包絡分析法衡量保險公司的經營效益，再以Tobit迴歸模型探討品牌價值模型中的相關變數與經營績效之關聯，並探討其相關變數對全球保險業之影響，並進一步利用麥氏生產力變動指數來分析保險公司生產力變動情形。研究期間為2006年至2012年間，Fortune雜誌前20家保險公司，實證結果發現：(1)保險市場趨近飽和，因此若不積極創新，保險業易受到自有之侷限，而在新興市場之保險業正逐步趕上歐美國家之保險業，則歐美地區之保險業未來可能會被超過。；(2) 2008年海嘯過後，非壽險保險公司之策略優越於壽險保險公司。原因推測如下，因為2008年四川大地震、2011年311日本大地震、2011年美國天氣驟變導致多處產生龍捲風而造成農作物損失等，所造成全世界的天災意外逐漸上升，而導致意外險、團體保險的提升，而收益上升而造成產出增加之因素。(3)廣告費用有助於保險業之品牌提升，進而增加大眾對保險公司之好感，亦有助於提升保險公司之營運績效，但廣告費用在純技術效率與規模效率呈現負相關，顯示保險公司在推廣公司以及提升公司品牌知名度時，並未充分發揮資源，使得資源有浪費之情況。
關鍵字：保險業、資料包絡分析法、Tobit迴歸
ABSTRACT
The non-parametric methodologies been used in the analysis of efficiency measurement for the insurance industry. Insurance product is an intangible risk protection obligation and Brand value has become an important corporate performance metric. Brand equity and efficiency measurement are regarded as very important concept in insurance business practice. Insurers make profit in two ways, gain from the underwriting and investing .There is no investment profit due to tremendous change of global financial environment. This research focus on efficiency measurement and Brand value in insurance industry.
This study introduces the way of analyzing brand value and productivity under data envelopment analysis and Tobit regression model derived Malmquist productivity index model The purpose of this research is to examine how insurers have adapted their strategies to face the global financial market and competition.
Empirical study results show brand value and production-related productivity of insurance industry in Fortune top 20 insurance companies from 2006 to 2012. The result of study in the follow; overall efficiency of non-Life insurers(0.8) is superior than life insurers(0.7) The statistical results indicate that after Financial crisis, Eurozone crisis overall efficiency and scale efficiency demonstrate lower efficiency measurements. Moreover, insurance industry need to input more resources to enter the new era. technical efficiency in Taiwan industry is better than Fortune Top 20 Insurance Companies (0.815>0.659)pure demonstrates a higher efficiency measurement. our study also shows insurance industry needs to improving the competiveness.
Keywords: Insurance Industry, Data Envelopment Analysis, Tobit Regression
DECISION MODELS FOR THE DISRUPTIVE INNOVATION PRODUCT ENTRANCE INTO MARKET: REPLENISH TO THE INNOVATOR’S SOLUTION
李能慧
國立金門大學企業管理學系助理教授
Neng-Huei Lee
Assistant Professor, Department of Business Administration, National Quemoy University
摘要
新產品和新服務是組織績效和生存的根本。新產品的導入增強了廠商面對新市場之需求，並助益廠商建立其在新技術世代的地位。新穎創意在成為有價值的創新之前，大多不夠完整，有待深入洞悉並補足欠缺。在知識密集產品的研發脈絡中，接近研發資源幾乎不可或缺，但透過市場補足其欠缺又難以防止創意被竊風險；因此，廠商大都採用建立內部防線，確保創意之產生、擴散、補足至完成皆不洩露，藉此獲取內部創新所有權並預防洩密。對於產品生命週期短，或申請專利所揭露之資訊，容易被專利迴避做法所偷竊時，廠商則採用「營業秘密」作為創新保密的重要方式。創新產品上市會吸引競爭廠商採取獨自發掘（independent discovery）、還原工程（reverse engineering）等方式，進入主流市場分享利潤，使得高階主流市場競爭更加激烈，因而越往更高階之維持性創新（sustaining innovation）市場發展；並且釋放出更多較低階之破壞性創新（disruptive innovation）市場。本文分析研發密集產品（development-intensive products, DIPs）之高階市場獨占、寡占市場結構，並建構高階主流市場在位者的產銷量、品質和價格決策及低階破壞性創新產品上市等決策模式。經由本文分析和模式建構，為破壞性創新低階市場提供了分析、解釋與決策模式，並補述了Clayton M. Christensen & Michael E. Raynor 所著：創新者的解答（The Innovator’s Solution：Creating and Sustaining Successful Growth），在決策分析模式之不足，以提供台灣的中小企業在尋求創新利基(niche)市場時的指引參考。
關鍵詞：破壞性創新、上市、決策模式
ABSTRACT
New products are fundamental to organizational performance and survival. New product introductions increase the ability of firms to meet new market demands and help them establish position in new technological generations. Novel ideas are initially incomplete and require further insight before yielding a valuable innovation. Access to R&D resources is vital for product development in the context of knowledge-intensive products. If replenish their innovation need by market, but is hard to defense the thieved risk. The firms will to establish defense system, to protect the innovation creation, diffusion, replenishment until to accomplishment. Patent are not suitable for short life cycle product, or these novel ideas are easy stolen by patent evasion. Then trade secret protection is the important type for innovation protection. In these situations trade secret is an important protection type for this innovation leader. Trade secret produces a new product for sale, and the competitors may develop it by independent discovery or reverse engineering, and then entry this market to earn profits, and make higher level main market more competition, then more develop approach to high level sustaining innovation market and release more market chance in lower disruptive innovation market. This paper construct these decision models for market structures of DIP （development intensive product） in monopoly and Cournot oligopoly competition, and to analyze these relations between the production quantity, quality and price of the firm at higher main market, and the decision model for disruptive innovation product entry market. This paper also replenish The Innovator’s Solution : Creating and Sustaining Successful Growth by Clayton M. Christensen & Michael E. Raynor, and to establish the decision model for disruptive lower level market. I wish to provide how to search and explain innovation niche market for Taiwan’s small firms.
Keywords: Disruptive Innovation, Entry Market, Decision Model
分析「兩岸經濟合作架構協議」對上市櫃運輸業公司經營效率的影響
A STUDY THE ECFA TO TRANSPORT SERVICE COMPANIES OF THE EFFICIENCY ON THE LISTED
李東杰
南台科技大學企管系副教授
王竑竣
南台科技大學企管系研究生
薛怡芬
南台科技大學企管系研究生
Tung-Chieh Li
Associate Professor, Department of Business Administration,
Southern Taiwan Unerversity of Science And Technology
Hung-Chun Wang
Graduate Student, Department of Business Administration,
Southern Taiwan Unerversity of Science And Technology
I-Fen Hsueh
Graduate Student, Department of Business Administration,
Southern Taiwan Unerversity of Science And Technology
摘要
台灣是以外貿為導向的經濟體，因此運輸業的發展是極為重要，故本研究以運輸業上市、櫃公司為樣本，利用資料包絡分析法（DEA）探討「兩岸經濟合作架構協議（ECFA）」的執行對我國運輸業經營效率是否會有影響。實證結果發現：（一）在ECFA下，與大陸無業務往來之上市櫃公司的效率，表現較有業務往來者為佳，此是否因ECFA執行至今未滿3年，因此有業務往來之上市櫃公司的經營調整，還未發生綜效，故仍待繼續關注。（二）就與大陸有業務往來之上市櫃公司的經營效率而言，空運效率最好，其次是海運，路運最末。（三）ECFA簽訂對有在大陸投資的上市櫃運輸業公司，其經營效率亦無顯著貢獻。
關鍵詞：運輸業、資料包絡分析法、兩岸經濟合作架構協議
ABSTRACT
Taiwan is a foreign trade economies, the transport industry extremely is important regarding a country's economical development, therefore this research sample is OTC transport service companies. The research technique is studies the following topic using DEA: (3) Discusses the ECFA sign to our country transport industry the the companies efficiency influence.
The findings are as follows: Under ECFA,(1) The china service non-intercourse are good achievements ; possible reason: because just signed causes to have the intercourse manufacturer scale too late to adjust. (2) Has the service intercourse with the china, the aerial transport achievements is best, next best marine transportation, land transport end. (3) The ECFA sign to has in china investment OTC transport service the companies, and not obviously contributes.
Keywords: Transport Industry, Data Envelopment Analysis, Economic Cooperation Framework Agreement
高階管理團隊特性與ERP系統採用後公司績效關係之研究家族與非家族企業之比較分析
THE RELATIONSHIP BETWEEN TOP MANAGEMENT TEAM CHARACTERISTICS AND FIRM PERFORMANCE AFTER ERP SYSTEM ADOPTION─ A COMPARATIVE STUDY OF FAMILY AND NON-FAMILY ENTERPRISES
曹秀惠
逢甲大學會計系助理教授
鄭媛襄
逢甲大學會計系碩士生
Hsiu-Hui Tsao
Assistant Professor, Department of Accounting, Feng Chia University
Yuan-Hsiang Cheng
Graduate Student, Department of Accounting, Feng Chia University
摘要
本研究依據高階理論(upper-echelons theory)探討高階主管團隊(top management team, 簡稱TMT)特性與企業資源規劃(enterprise resource planning, 簡稱ERP)系統採用後公司績效之關係。樣本取自於世新大學ERP實驗室與中華 ERP學會合作之“天下雜誌1000大企業使用ERP系統調查”。此外，為釐清家族企業與非家族企業兩種不同型態之企業，其TMT特性對ERP採用後公司績效之影響是否有異，本研究將樣本公司區分為家族企業及非家族企業兩群。實證結果顯示，TMT的教育程度及持股比率等特性正向的影響ERP系統採用後之會計及市場績效。董事長兼總經理對ERP系統採用後之會計績效有正向影響但市場給予負面的評價。此外，本研究亦發現，家族企業及非家族企業的TMT特性具有不同之管理效能。在家族企業，TMT的教育程度、董事長兼總經理及持股比率等特性正向影響ERP系統採用後之公司績效。然在非家族企業，則是TMT的年資及規模等特性正向的影響ERP系統採用後之公司績效。另本研究也發現，TMT特性對ERP系統導入後公司績效的影響，隨著導入的時間愈長，影響愈不顯著。
關鍵詞：高階主管團隊特性、高階理論、企業資源規劃系統
ABSTRACT
Based on the upper-echelons theory, this paper examines the relationship between the top management team (TMT) characteristics and firm performance after enterprise resource planning (ERP) system adoption. The ERP sample of this study is obtained from “Survey on Taiwan's top 1,000 enterprises accredited by CommonWealth Magazine using ERP system” carried out by Shih Hsin University ERP laboratory and the Chinese Enterprise Resource Planning Society. In order to distinguish two different operating type businesses, family firms and non-family firms, which will provide different results for the relationship between the TMT characteristics and the firm performance after ERP adoption, this study divides the sample into two groups-family firms and non-family firms.
The empirical results indicate that TMT with higher level of education and greater stock ownership have higher accounting and market performance after ERP adoption. CEO duality has a positive impact on accounting performance, but negative impact on market performance after ERP adoption. In addition, this study also found that TMT characteristics with different management efficiencies in family firms and non-family firms. For family firms, TMT with higher education level, CEO duality, and greater stock ownership have higher performance after ERP adoption. However, for non-family firms, the average tenure and size of TMT have positive impact on performance after ERP adoption. Finally, this study found that the longer the ERP adoption, the effect of TMT characteristics on firm performance after ERP adoption was insignificant.
Keywords: Top Management Team (TMT) Characteristics, Enterprise Resource Planning (ERP), Upper-Echelons Theory
傳訊軟體Line的廣告對顧客持續購買意願之影響分析—以澎湖創意土司鬆餅專賣S店為例
INVESTIGATING THE RELATIONSHIP BETWEEN LINE STICKER ADVERTISEMENT AND CONSUMERS’ INTENTION TO CONTINUE PURCHASING–AN EXAMPLE ON PENGHU’S TOAST
AND MUFFIN SPECIALTY “S” STORE
陳俊宏
國立澎湖科技大學行銷與物流系助理教授
李碧文
國立澎湖科技大學行銷與物流管理學系
陳怡君
國立澎湖科技大學行銷與物流管理學系
Chun-Hung Chen
Assistant Professor, Department of Marketing Logistics Management, National Penghu University
Bi-Wun Li
Department of Marketing & Logistics Management, National Penghu University
Yi-Jun Chen
Department of Marketing & Logistics Management, National Penghu University
摘要
近幾年來，隨著個人電腦的銷售的衰退，智慧型手機的逐漸普及，各式各樣APP軟體的推波助瀾下，全球各地的民眾，已經越來越倚賴智慧型手機的各種功能來處理生活中的食衣住行各項活動。其中，改變人類之間聯繫最大的一項APP軟體發明－就是通訊軟體發明。LINE之受到大眾的歡迎，是因為操作簡單且免費，又提供有趣且吸引人的貼圖，貼圖的表情貼近人的心情或情緒，所以讓全球的智慧型手機使用者，喜歡利用LINE的各種貼圖作為訊息傳遞或聊天的主要媒介。LINE目前在全球擁有3.4億注冊用戶，預計2014年用戶數量將達到5億。可見智慧型手機使用LINE，以及其貼圖的強大傳遞效果，將成為企業未來極重要的傳銷工具。
本研究以澎湖創意土司鬆餅專賣S店為研究目標，研究目的在探討S店LINE官方帳號的貼圖廣告所呈現的網站品質給消費者的感受，與知覺有用性、使用者滿意以及持續購買意願間的關係。本研究以曾藉由S店構建的LINE官方帳號貼圖廣告來作消費決策的消費者為研究的對象，一共回收250份有效問卷。本研究利用結構方程模式(SEM)的統計技術作為分析工具，來瞭解顧客從S店的LINE官方帳號貼圖廣告所呈現的資訊品質、系統品質、服務品質所得到的感受，與知覺有用性、知覺易用性與其持續購買意圖之間的因果意涵。
研究結果發現系統品質會透過知覺有用再透過使用者滿意度而對持續購買意圖造成影響，而服務品質和知覺有用都會透過使用者滿意度而對持續購買意圖造成影響。因此可知使用者滿意度在整個因果模式中扮演著中介之角色。本研究獲得之結論：S店的顧客對其官方帳號貼圖廣告的知覺有用性是取決於系統品質，但使用者滿意度則取決於前述兩項網站品質間接和直接的效果，如此使用者滿意度才能進而影響消費者持續來店消費的意圖。研究分析的結果希望可以提供給業者在開發LINE帳號網站系統時的參考。
關鍵詞：Line、官方帳號、貼圖、資訊品質、系統品質、服務品質、知覺有用性
ABSTRACT
In recent year, the sales of personal computer decrease and smartphone are overwhelmingly adopted, and people all over the world rely on smartphone’s versatile functions to handle all activities of daily livings. The invention that completely change human being ‘s mutual communication is the application software–instant messaging programs of smartphone. Line is easily operated and free of charge, and it provides interesting and attractive stickers which are similar to mankind’s facial expression and mood, therefore, Line users utilize stickers as a major media to transfer message or chat with others. There are 34 billion Line registered users nowadays and it will reach 40 billion people by the end of 2014. Apparently, the powerful transmitting effects of Line’s stickers will be an important marketing tool in the future.
The research target is the consumers who had meals in the toast and muffin specialty “S” store in Penghu, the research purpose is discuss the relationship among website quality displayed by the stickers advertisement from S Store’s official account, perceived usefulness, user satisfaction and consumers’ intention to continue purchasing. A total of 250 valid questionnaires were collected. Using structural equation modeling (SEM) technique, the cause-and-effect implications among the website quality conceived after viewing the created official account of S store, perceived usefulness, user satisfaction and consumers’ intention to continue purchasing were investigated.
The results indicated that the system quality which S store consumers felt can indirectly affect their continuous purchasing intentions through perceived usefulness and user satisfaction, both service quality and perceived usefulness can indirectly affect their continue purchasing intentions through user satisfaction. Therefore, user satisfaction mediates in the cause-and-effect model. Overall, the perceived usefulness is mainly decided by system quality, the user satisfaction will be directly affected by service quality and indirectly affected by system quality, thus user satisfaction can elevate consumers’ continuous purchasing intention. It is hoped that analyzed facts from the research findings can help restaurant managers developing their Line official accounts.
Keywords: Line, Official Account, Stickers, Information Quality, System Quality, Service Quality,Perceived Usefulness
業務員與顧客關係親疏、互動頻率干擾業務員影響策略效果之研究：以中部某壽險公司為例
THE DEGREE OF CLOSENESS AND INTERACTION BETWEEN SALESPEOPLE AND CUSTOMERS MODERATE THE EFFECT OF INFLUENCE STRATEGIES ON CUSTOMERS' PERCEIVED SATISFACTION: AN EXAMPLE OF LIFE INSURANCE COMPANY IN MIDDLE OF TAIWAN
吳文貴
朝陽科技大學企管系助理教授
吳性龍
朝陽科技大學高階產業經營碩士班研究生
Wen-Kuei Wu
Assistant Professor, Department of Business Administration, Chaoyang University of Technology
Hsing-Lung Wu
Graduate Student, Chaoyang University of Technology
摘要
以往業務員的影響策略研究，多以西方關係觀點探討業務員人格特質、銷售行為與銷售績效，本研究則兼採中國式關係觀點，將研究焦點放在中國式關係思維如何影響業務員的影響策略的績效。本研究使用McFarland et al.(2006)等人所提出的六種影響策略，包括資訊、推薦、提醒、承諾、同理與激勵策略，並將之簡化為四種影響策略，分析在華人社會特有的人際往來互動的情境氛圍下，顧客與業務員之間關係親疏與互動頻率的認定，會如何干擾業務員影響策略的成效。
本研究與以往多採業務員看法的研究取向不同，本研究採顧客角度來界定業務員影響策略、關係認定，以及影響策略的成效，避免業務員角度容易自說自話的研究偏誤。本研究樣本數95份資料顯示，資訊策略與提醒策略相較於其他策略，較能提升顧客滿意度；關係親疏與互動程度不僅有助於影響策略的績效(關係滿意度)，也正向強化資訊策略的成效。本研究結果有助於壽險業務員充分了解各種影響策略的成效，與應用情境，並提高業務員影響策略的說服效果。
關鍵詞：業務員、影響策略、壽險、關係、銷售
ABSTRACT
The studies of influence strategies of salespeople have focused on western, individualistic industries or countries. This study aims to extend the empirical findings in Taiwan’s life insurance industry adopting the Chinese guanxi perspective to investigate the effect of various influence strategies on customers’ perceived satisfaction. The author propose a research model that uses McFarland et al.’s (2006) six influence strategies including information exchange, recommendation, threat, promise, ingratiation and inspirational appeal, to examine the effectiveness of salespeople’s influence strategies and the moderate effect of the closeness and interaction between salespeople and customers in the Chinese quanxi context.
The author tests this model with data from 95 bidirectionally matched buy-seller dyads. The result reveals that information exchange and threat strategies are more effective than the others, and information exchange, threat and promise strategies are positively related to customers’ satisfaction. The degree of closeness and interaction both are positively related to customers’ satisfaction, however, the both are also confirmed to positively moderate the effect of information exchange strategy on customers’ satisfaction. This study adds to the existing guidelines of implementing influence strategies from the Chinese quanxi perspective and provides novel insights into the impact of influence strategies under the context of Taiwan’s life insurance industry.
Keywords: Salespeople, Influence strategy, Life insurance, Relationship, Sales
THE RELATIONSHIP AMONG INTERNAL MARKETING, ORGANIZATIONAL CITIZENSHIP BEHAVIORS
AND TURNOVER INTENTION
蔡雅芳
中山醫學大學醫療產業科技管理學系
許嘉茹
中山醫學大學醫療產業科技管理學系
胡明琛
中山醫學大學醫療產業科技管理學系
林攸柔
中山醫學大學醫療產業科技管理學系
楊謦誓
中山醫學大學醫療產業科技管理學系
吳世望
嘉南藥理科技大學醫務管理學系
Ya-Fang Tsai
Department of Health Policy And Management, Chung Shan Medical University
Chia-Ju Hsu
Department of Health Policy And Management, Chung Shan Medical University
Ming-Chen Hu
Department of Health Policy And Management, Chung Shan Medical University
Yu-Jou Lin
Department of Health Policy And Management, Chung Shan Medical University
Ching-Shih Yang
Department of Health Policy And Management, Chung Shan Medical University
Shih-Wang Wu
Department of Health Care Administration, Chia Nan University of Pharmacy ＆ Science
摘要
隨著大環境的更迭，服務業成為就業人口的大宗。醫護人員由於經常需要輪值，且須處理病患的緊急狀況，相對其他服務業的員工，工作壓力較大，造成護士的流動率高。在組織的運作過程，會經歷雇員的離去，而員工是組織的人力資本，他們的離職可能會對組織帶來負面的影響。有必要探索組織的管理者可以藉由哪些管理策略或員工正面行為的塑造來降低員工的離職率。本研究以醫院員工為研究對象，探討醫院內部行銷作為對員工組織公民行為與離職意向的影響。本研究採橫斷面研究方法，運用問卷調查收集研究資料。研究對象以台中兩家區域教學醫院員工為對象，共發放163份研究問卷，回收16１份問卷，問卷發放期間自2011年10月1日至2011年10月31日止。獲得的研究結果如下: (1)醫院內部行銷作為會正向影響員工組織公民行為；(2)醫院內部行銷作為會負向影響員工離職意向；(3)員工組織公民行為會負向影響離職意向。
關鍵詞：內部行銷、組織公民行為、離職意向
ABSTRACT
With the change of the industry environment, the service sector has become the bulk of the working population. Health care staffs need to frequent rotation every month, and must deal with an emergency situation in patients, relative to other service employees, working pressure, resulting in high turnover of nurses. In the management process of the organization, the manager will met the employee turnover. The employees are the organization's human capital, and their departure could have a negative impact on the organization. It is necessary to explore the management of the organization or management strategies which can improve positive behavior of employees to reduce employee turnover rate. In this study, we explore the relationship among internal marketing, organizational citizenship behavior and turnover intention. Study of two regional teaching hospital in Taichung as an object , a total of 163 research questionnaires, 161 questionnaires were returned. The results are as follows: (1) Internal marketing is positive affect the organizational citizenship behavior (OCB). (2) Internal marketing is negative affect the employees’ turnover intention. (3) OCB is negative effect on employees’ turnover intention.
Keywords: Internal Marketing, Organizational Citizenship Behaviors, Turnover Intention
CLUSTER RELATIONSHIP, RELATIONSHIP COOPETITION, AND SERVICE INNOVATION: THE EXPLORATION OF CERAMICS INDUSTRY IN NEW TAIPEI CITY
陳心田
明志科技大學經營管理系教授
盧建中
明志科技大學經營管理系副教授
Hsin-Tien Chen
Professor, Department of Business and Management, Ming Chi University of Technology
Chien-Chung Lu
Associate Professor, Department of Business and Management, Ming Chi University of Technology
摘要
臺灣是一個極富地方產業特色的國家，中小型企業結合地方產業，形塑出許多中小型聚落。「關係」的建立與維持則是這些中小型聚落運作的重要法則。基於此，本研究主張：產業聚落內企業間群聚的關係，決定關係的競合，進而影響其服務的創新。為檢證這樣的論點，本研究以新北市鶯歌陶瓷產業聚落為對象，來釐清它們之間的關係。實證研究發現：(一) 對新北市鶯歌陶瓷產業聚落而言，企業間群聚關係無論是垂直合作關係、水平競爭關係或共享資源關係程度的高低，皆與關係競合程度呈正向顯著的關係。(二) 對新北市鶯歌陶瓷產業聚落而言，企業間群聚關係無論是垂直合作關係、水平競爭關係或共享資源關係程度的高低，皆與服務創新程度呈正向顯著的關係。(三) 對新北市鶯歌陶瓷產業聚落而言，企業間的關係競合程度愈高，服務創新程度愈高。(四) 對新北市鶯歌陶瓷產業聚落而言，企業間群聚關係無論是垂直合作關係、水平競爭關係或共享資源關係程度，都會正向顯著地影響關係競合的程度，進而正向顯著地影響服務創新程度。上述發現各具深遠的管理意涵。
關鍵詞：產業聚落、群聚關係、關係競合、服務創新、陶瓷產業
ABSTRACT
The business rule of Taiwan's small and medium enterprises is to establish and maintain a relationship. This study argues that the types of relationship between enterprises in industry clusters determine the degree of the relationship co-opetition, and it further affects the degree of service innovation. Based on the Ceramics industry clusters in Ying-ge, New Taipei City, the results of this study show that, first, to the degree of relationships co-opetition, no matter the relationship of vertical cooperation, horizontal competition, or shared resources, they all shows positive significant correlations. Second, to the degree of service innovation, no matter the relationship of vertical cooperation, horizontal competition, or shared resources, they all also show positive significant correlations. Third, the more the degree of relationship co-opetition is, the more the service innovation is. Forth, no matter the relationship types of vertical cooperation, horizontal competition, or shared resources, all gives positive influence on the degree of relationship co-opetition, and further influences service innovation. The above four results show profound management implications.
Keywords: Industry Cluster, Cluster Relationship, Relationship Co-opetition, Service Innovation, Ceramics Industry
THE LABOR BLACK HOLE- EXPLORING THE PROBLEM OF THE LABOR SHORTAGE IN TAIWAN- FROM THE PERSPECTIVE OF HUMAN RESOURCE MANAGERS
陳純儀
力特光電人力資源部
簡翊婷
中原大學企研所
丁姵元
中原大學企管系助理教授
Chun-Yi Chen
Department of Human resources, OPTIMAX Corporation
Yi-Ting Jian
Master, Department of Business Administration, Chung Yuan Christian University
Pei-Yuan Ting
Assistant Professor, Department of Business Administration, Chung Yuan Christian University
摘要
人才短缺與高學歷、高失業的現象一直是國內高度關注的議題。然而過去多數研究在教育面，卻較少以需求端的企業角度來探討。本研究以質性研究、半結構訪談方式，訪談十五位在具十年以上經驗的人資主管，來探討台灣企業人才短缺的原因與問題。研究結果發現，高等教育過度擴張失去篩選機制以致態度技能不足，並且技職偏廢缺乏專業技能，無法培養所需人才。同時，現今世代價值觀轉變造成工作媒合落差。並且，企業不重視人資、甄選條件不明、不願投資訓練員工等問題，又加上過於重視成本節約使薪資停滯等，無法留住人才，是造成人才短缺諸多原因。
關鍵詞：人才短缺、人力資源管理
ABSTRACT
The labor shortage and high unemployment is the urgent issue in Taiwan. Most of the related researches focus on the education system, rather than seeing it from enterprise's perspective. By interviewing fifteen fully-experience human resource managers, this research aims for exploring the reasons of the problem of labor shortage and high unemployment. The result shows that the expansion of high education has made the quality of the students deteriorated. Also, the change of work value among the young people today made them reluctant to accept many jobs. Furthermore, since human resource management has not been taken seriously, many enterprises are reluctant to train and invest in people. In addition, the stagnant salary level is some of the reasons of labor shortage and high unemployment.
Keywords: Labor Shortage, Human Resource Management
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