Dec
27
2018
活動紀要
ACTIVITY
2018年第十三屆中華商管科技學會年會暨學術研討會

目  錄

一、   序言  
二、   佳作論文  
 

  1. 台灣財產保險業經營績效與品牌價值之探討

 王財驛、陳冠志、董力綺
 

  2. 大專生理財行為之研究

  歐陽豪、吳盈秀
 

  3. 台灣產業價量關係隨因子變化之探討-分量迴歸分析 

 林妤軒、林育志
 

  4. 實質選擇權思維應用於國防科技研發機構之技術規劃-以轉子引擎研發專案為例 

 林永裔、戴智君、王瑞德
 

  5. 探討促進觀光旅館從事服務創新之前置因素 

 湯大緯、王采蕎、蔡佳良
 
 

2018第十三屆中華商管科技學會年會暨學術研討會

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,以促使兩岸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,並冀能提升兩岸產業生產力,促進兩岸競爭力。本年度特別感謝國立雲林科技大學管理學院主辦,朝陽科技大學協辦使本次會議得以盛大舉行。

透過多年來持續辦理,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,針對兩岸產業之發展、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,以促進兩岸企業產業升級,加強企業競爭力。

本年度發行論文集,亦將論文摘要置於網路上供社會各界閱覽,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  林如貞

 


謹識

2018年12月27日

                                                                                                                                       


2018第十三屆中華商管科技學會年會暨學術研討會

近年來,創新是知識經濟時代最重要的經濟發展動力,創意、創新精神無疑是推動經濟一大動力,尤其是在綠色科技產業方面,是一種不可避免的趨勢,政府更是提供相當大的資源從事及鼓勵產、學、研各界進行產業創新技術及創新服務研發。本年度研討會主題「智慧時代的企業創新」,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,提升兩岸相關領域教師之教學品質及研究視野。

本次研討會的議題相當豐富,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兩岸的企業經營與經濟組織提供實質的貢獻。

本次研討會,論文集輯成之後,將申請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。

 

國立雲林科技大學管理學院院長  陳振燧

謹誌

2018年12月27日

 

回目錄

 


 

台灣財產保險業經營績效與品牌價值之探討

APPLICATION OF EFFICIENCY PERFORMANCE AND BRAND VALUE IN TAIWAN PROPERTY/CASUALTY INSURANCE INDUSTRY

王財驛

國立台中科技大學保險金融管理系副教授

陳冠志

國立台中科技大學保險金融管理系助理教授

董力綺

國立台中科技大學保險金融管理系研究生

 

Tsai-Yi Wang

Associate Professor, Department of Insurance & Financialt,
National Taichung University of Science and Technology

Guan-Chih Chen

Assistant Professor, Department of Insurance & Financialt,
National Taichung University of Science and Technology

Li-Chi Tung

Graduate Student, Department of Insurance & Financialt,
National Taichung University of Science and Technology

 

摘要

保險產業特殊性在於銷售的是無形商品,即承擔企業所面臨潛在的風險,因此保險業經營販售的非實體商品而是允諾未來因承保危險事故發生保險理賠之無形責任;另外從企業經營的面向觀察,企業的無形資產-「品牌價值」的重要性也日益增加。因為在全球化的時代,對於企業與投資人而言,公司中最重要的資產已非傳統的固定資產,取而代之是無形資產,其中企業的品牌價值更成為企業經營的重要競爭要素,也造就了品牌時代的來臨。要掌控市場的途徑,就是擁有強勢的品牌。因此保險業品牌的價值,表現於保險公司經營可以滿足消費者需求,而且透過有效的品牌管理,強化品牌個性差異化,提升品牌價值,以達到的市場競爭力。

保險業經營績效的探討,過去文獻大多以資料包落分析法估計保險業效益,然而保險業長期的經營效率可能會發生整體生產邊界移動,故在評估保險公司生產力的變動,本研究嘗試將技術變動及效率變動納入考量因素。本研究嘗試以Hirose品牌評價模型計算保險業的品牌價值,並透過共同邊界資料包絡分析法衡量保險公司的經營績效。再以Tobit迴歸模型探討品牌價值與經營績效之關聯,嘗試瞭解2006年至2012年台灣財產保險業經營績效與品牌價值之關係影響程度。

實證結果發現:(1)台灣整體保險業平均總技術效率約介於0.63~0.84之間,表示台灣保險業未能充分利用資源,在純技術效率有投入浪費之現象,而規模效率亦未達最適規模,存在著顯著的改善空間。(2)品牌價值之估算,富邦及國泰兩家公司為前二名的保險公司,與市場概況相符合,表示此模型有一定程度的準確性;(3)台灣財產保險業在研究期間內忠誠度因子不論是在總技術效率、純技術效率或是規模效率多為正相關。

關鍵字:財產保險業、共同邊界資料包絡分析法、迴歸分析、品牌價值

 

ABSTRACT

The insurance product is intangible and cannot be easy possessed. Nowadays brand valued is an efficient tool for managers in competitive markets. The brand equity contributes to the valuation of the enterprise's assets. Brand value is an intangible asset. The relationship between of brand value and business performance is important in insurance industry. In this measurement, we try to test brand value and performance in insurance industry in major insurance countries. As such the insurance’s company how to enhance brand value and excellent operating efficiency are suggested in this study. By using of Hirose model, this study measures brand value in the insurance industry.

Metafrontier Malmquist productivity index model is to measure the operating performance of insurance companies. The data envelopment analysis measures technical efficiency, allocative efficiency and cost efficiency. Furthermore, the Metafrontier Malmquist productivity index model is decomposed into different sources. This study also try to estimate the efficiency change factor thus enabling insurers to differentiate group frontier from meta-frontier.

This study proposed approach provides a fuller picture of the root sources of the productivity change which uses the Metafrontier approach under the Variable Return Scale to provide more useful information to insurance company managers. Furthermore, accumulating practical experience can provide benefits for Property/Casualty insurers seeking to expand their operations into new areas. To improve the competitiveness, insurers should consider how to expand the production Metafrontier, strengthen scale adjust ability and enhance technical efficiency. Insurance industry data from global countries spanning from 2002 to 2012 is applies to empirically evaluate the proposed method.

Keywords: Property Casualty Insurance Industry, Metafrontier Malmquist Productivity Index, Hirose Brand Value

 

回目錄

 

大專生理財行為之研究

A STUDY OF FINANCIAL BEHAVIOR OF COLLEGE STUDENT

歐陽豪

崑山科技大學企業管理系副教授

吳盈秀

崑山科技大學資訊管理研究所研究生

Ou-Yang, Hou

Associate Professor, Department of Business Administration
Kun Shan University

Wu, Ying-Hsiu

Graduate, Department of Business Administration
Kun Shan University

 

摘要

本研究主要目的為驗證台灣大專生『理財行為』是否受『理財教育』、『理財素養』、影響?本研究針對『2017年全國大專校院理財規劃北中南分區競賽』參賽同學發放問卷,共蒐集了969份有效填答的問卷,實證結果發現:參賽學校以技職體系之科技大學或學院居多,就讀年級以大三最多,就讀科系以財管、財金、金融科系最多,就讀學校以北區(北北基)最多,有317人(32.7%),其次為中區(苗栗與台中),有288人(29.7%),第三為北區(桃竹),有199人(20.5%);對理財是感興趣的有873人(90.1%);『理財教育』對『理財素養』與『理財行為』均為顯著正向影響,『理財素養』對『理財行為』均為顯著正向影響。『理財教育』確實透過『財務素養』對『理財行為』產生顯著間接正向影響,扮演部分中介效果的角色,其中介接效果強度為75.34%。

關鍵字:理財教育,理財素養,理財行為

 

ABSTRACT

The purpose of this study is to verify whether the "financial behavior" of Taiwanese college students are affected by "financial education" and "financial literacy". The valid 969 samples are collected from the "2017 National College Financial Planning Competition". The empirical results found that the "financial education" has a significantly positive impact on both of "financial literacy" and "financial behavior".  "Financial literacy" has a significantly positive impact on "financial behavior". "Financial Education" does have a significantly indirect positive impact on "financial behavior" through "financial literacy”, and it plays a partially moderating effect. The strength of moderating effect is 75.34%.

Keywords:  Financial Education, Financial Literacy, Financial Behavior

 

回目錄


 

台灣產業價量關係隨因子變化之探討-分量迴歸分析 

INFLUENCE OF FACTOR ON PRICE-VOLUME RELATION OF TAIWAN INDUSTRIAL-
QUANTILE REGRESSION ANALYSIS

林妤軒

國立高雄科技大學財務管理系碩士班研究生

林育志

國立高雄科技大學財務管理系副教授

Yu-Syuan Lin

Master Student, Department of Finance
National Kaohsiung University of Science and Technology

Luke Lin

Associate Professor, Department of Finance
National Kaohsiung University of Science and Technology

 

摘要

本文使用Koenker and Bassett(1978)提出的分量迴歸方法,以及利用Fama and French(2015)五因子模型之五個因子當作控制變數,來探討台灣產業的價量關係,以捕捉成交量與報酬率係數更準確的邊際效應。

全文藉由「五因子模型是目前最能解釋預期報酬的模型」之想法作為研究出發點。莊家彰、管中閔(2005)文章之實證結果得出了美國股市的報酬率和成交股數有「價量齊揚」和「價量背離」現象,並在θ=0.5分量反轉有「對稱V字型」關係,但台灣並無此對稱現象。經由我們加入單因子、三因子、五因子當控制變數之後,台灣產業的價量迴歸係數(β)反轉的分量(θ)會隨著加入控制因子的多寡來增加或減少。本文發現台灣股市佔比最多的電子產業之β值在不加任何因子的價量關係模型下,在θ=0.86由低分量的正相關反轉為高分量的負相關,接著加入控制變數的模型下,單因子在θ=0.47反轉、三因子在θ=0.49反轉,而加入五因子的結果,是在θ=0.5反轉,有「對稱倒V型反轉」現象。

關鍵字:類股指數、分量迴歸、價量關係、五因子模型、倒V型反轉

 

ABSTRACT

The study combined quantile regression method and five-factor model, which referred to Koenker and Bassett (1978) and Fama and French (2015), respectively, to examine the relationship on the stock price and volume of the largest eight industries in Taiwan. The quantile regression method can grab the more detail and accurate marginal effect on return-volume relationship.

As five-factor model is one of the best model to explain the anticipated return, the study used the point to utilize on quantile regression method. Chuang and Kuan (2005) found the evidence that the large return or loss is usually accompanied by a large volume in the US stock market, and there was a symmetric V-shaped pattern on the quantile 0.5. However, the phenomenon did not exist in Taiwan stock market. We separately added the one, three and five factors for our control variable, and got the empirical result that the V-shaped pattern moved to the different quantile when we used different factor model. For the example on the Taiwan electronics index, which is the highest weight in Taiwan stock market, the correlation coefficient reverse from positive to negative on quantile 0.86 when we use one factor model, as well as on quantile 0.47, 0.49 and 0.5 when we add in one, three, respectively. Additionally, there was a symmetric reverse V-shaped pattern stood on quantile 0.5.

Keywords: Industrial Indices, Quantile Regression, Price-Volume Relation, Five-Factor Model, Inverted V-Inversion

 

回目錄


 

實質選擇權思維應用於國防科技研發機構之技術規劃-以轉子引擎研發專案為例

A REAL OPTIONS REASONING APPROACH FOR TECHNOLOGY PLANNING IN THE NATIONAL DEFENSE R&D INSTITUTE: A CASE STUDY OF THE ROTARY ENGINE R&D PROJECT

林永裔

國家中山科學研究院航空研究所研究生

戴智君

國家中山科學研究院航空研究所研究生

王瑞德

國立中興大學科技管理研究所教授

Yung-I Lin、

Graduate Student, Aeronautical Systems Research Division,
National Chung-Shan Institute of Science & Technology

Chin-Chun Tai

Graduate Student, Aeronautical Systems Research Division,
National Chung-Shan Institute of Science & Technology

Juite Wang

Professor, Graduate Institute of Technology Management,
National Chung Hsing University

 

摘要

如何規劃創新技術的應用開發以最大化潛在技術效益或市場價值,對於研發機構是一項重大挑戰。本研究說明面對技術規劃議題,可依機會識別、機會發展、機會評估等三階段架構配合專家訪談,在實務上應用的可行性。以國防科技研發機構「轉子引擎」研發專案為例,融入了實質選擇權(Real Options)的概念與特性,使規畫者能盡可能掌握未來可能發生的情境,運用管理彈性以最大化效益與最小化風險。本研究架構同樣可擴大應用於規劃軍民共用技術之應用效益,進而提升研發機構的競爭力。

關鍵字:科技管理、實質選擇權、研發管理、技術規劃

 

ABSTRACT

One of the important challenges for R&D institutes is to plan and evaluate the application development of an innovative technology for maximizing its potential benefits or market value. This study applies the three-stage framework, namely technological opportunity identification, development, and assessment with expert interviews, based on the real options concept for a rotary engine R&D project. Using the developed framework, we show that decision makers can consider potential future scenarios and apply managerial flexibility for increasing potential benefits while reducing risks. This framework can also be extended for the military-civilian dual use technology to enhance the competitiveness of the R&D institute.

Keywords: Technology Management, Real Options, R&D Management, Technology Planning

 

回目錄


 

探討促進觀光旅館從事服務創新之前置因素 

EXPLORING THE ANTECEDENTS OF SERVICE INNOVATION PERFORMANCE IN TOURIST HOTELS

湯大緯

亞洲大學休閒與遊憩管理學系副教授

王采蕎

國立成功大學體育健康與休閒研究所獨立博士後研究員

蔡佳良

國立成功大學體育健康與休閒研究所特聘教授兼所長

Ta-Wei Tang

Associate Professor, Department of Leisure and Recreation Management
Asia University

Tsai-Chiao Wang

Postdoctoral Research Scholar, Institute of Physical Education, Health & Leisure Studies
National Cheng Kung University

Chia-Liang Tsai

Distinguished Professor, Institute of Physical Education, Health & Leisure Studies
National Cheng Kung University

 

摘要

在地、完整而非片段式的深度旅遊服務體驗才對遊客有吸引力。一般認為,觀光旅館很難突破本身擁有有限資源的限制發展出創新的深度旅遊服務。然而,服務導向邏輯觀點認為,觀光資源本身不是,而是連結、整合與運用這些觀光資源的能力才是持續性競爭優勢的來源。而創業導向被認為是協助公司運用外部資源以發展創新服務的關鍵工具。本研究確認並驗證觀光旅館蒐集、利用與轉換外部觀光資源以從事創業導向,進而提升服務創新績效的過程。利用178家觀光旅館為樣本,本研究探討觀光核心能力對於創業導向以及後續服務創新績效的影響效果。實證結果顯示創業導向完全中介觀光核心能力對於服務創新績效的影響效果。

關鍵字:觀光核心能力、創業導向、服務創新績效

 

ABSTRACT

Novel, comprehensive in-depth tours of local attractions can appeal to crowds of tourists. However, innovation in such tour services is rare for tourist hotels because few of these firms can do so with the limited resources at their disposal. The service-dominant logic (SDL) argues that the ability to exploit tourism resources, rather than the resources in their own right, contribute to a sustained competitive advantage. Entrepreneurial orientation (EO) is considered to be instrumental in the use of external resources to develop innovative services. This study explored how tourist hotels converted external tourism resources to engage in EO and improve their service innovation performance. A total of 178 tourist hotels were sampled to investigate the hypothesized model. The findings indicated that the EO mediate the effects of tourism core competence on service innovation performance.

Keywords: Tourism Core Competence, Entrepreneurial Orientation, Service Innovation Performance

 

回目錄