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一、 |
林灼榮、彭作奎、謝俊魁、郭姿妦 |
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二、 |
徐丹桂 |
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三、 |
劉俊儒、劉若蘭、許佳新 |
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四、 |
周德光、柯佩君 |
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五、 |
陳炫碩、陳佩宜、游 敏、張一中 |
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GREEN ENVIRONMENTAL MANAGEMENT AND OPERATING PERFORMANCE: 林灼榮 東海大學國際經營與貿易學系教授 彭作奎 亞洲大學經營管理學系講座教授 謝俊魁 東海大學國際經營與貿易學系助理教授 郭姿妦 東海大學國際經營與貿易學系碩士 Jwu-Rong Lin Professor, Department of International Business, Tunghai University Tso-Kwei Peng Chair Professor, Department of Business Administration, Asia University Chun-Kuei Hsieh Assistant Professor, Department of International Business, Tunghai University Zu-Feng Kao Master, Department of International Business, Tunghai University 摘要 台灣可藉由綠色旅遊產業之發展，兼顧環保與經濟之雙重效益。然而在綠色休憩產業之供應鏈與價值創造過程中，旅館住宿業之綠色環境管理（GEM）與營運績效，往往扮演著關鍵角色。本文將生態面積指數（BAF）、企業社會責任（CSR）及減碳措施指標（CRI）等三個正外部性及二氧化碳排放量（CO2）之負向外部性，做為民宿業者進行GEM之四構面，利用設限變數資料包絡分析法（Bounded-DEA）與Box-Cox迴歸方程式，模擬日月潭國家風景區之民宿業者，在高、中、低GEM三情境下之營運績效。實證結果發現：(1)以未設限CCR-DEA所進行之組織再造，發現目標值有2個CRI大於1及5個CSR超過5之不合理現象；換言之，以失真的CCR-DEA方法，所推估之技術效率與組織再造將產生偏誤。(2)高情境GEM之技術效率0.861，顯著高於中情境（0.579）及低情境（0.512），而在差額變數調整百分比上，BAF、CSR及CRI所需增幅及CO2減量亦最大；反觀在中低情境下，有些業者反而可藉由減少GEM投入來提高營運效率。換言之，前者傾向支持社會影響假說及良好管理假說所述，GEM與效率應呈現正向關係，而後者則呈現抵換假說及焦點移轉假說之負向關係。(3)在營收績效方面，CSR及CO2對民宿之營收呈現不顯著關係，而傾向供需理論；在BAF及CRI構面，則呈現正向良好管理理論。且發現房價及住房率之提高對民宿業之營業收入可產生正面效益。(4)整合本文之實證結果，發現綠色環境管理大抵可有效提昇營運績效；且在需求價格彈性小於1下，民宿業不宜輕易採取降價措施而應強化非價格性競爭策略，進而提升住房率及營業收入。 關鍵字：綠色環境管理、生態面積指數、企業社會責任、減碳措施指標、二氧化碳排放量 |
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ABSTRACT Development of the green tourism in Taiwan brings benefits in both environmental protection and economic growth. Green environmental management (GEM) and operating performance are in particular crucial for the supply chain and value creation process in the hospitality sector. This paper adopts three positive externalities and one negative externality to measure GEM for the B&B businesses in the Sun Moon Lake Scenic Area. The former include the biotope Area Factor (BAF), corporate social responsibility (CSR), and carbon reduction indicator (CRI), whereas the latter involves the CO2 emission. Technical efficiency (TE) for each of the three GEM levels is estimated with bounded data envelopment analysis (bounded DEA). Box-Cox regressions are conducted to assess how the GEM, room rate, and occupancy rate affect the B&B industry. Empirical finding are as follows. (1) Organizational reengineering based on unconstrained CCR-DEA leads to an unreasonable result where two CRI values are higher than one and five CSR values are higher than five. (2) TE under high GEM is 0.861, which is significantly higher than that under medium (0.579) and low (0.512) GEM. In the former scenario, the changes in the slack variables are the largest, with the greatest improvement in BAF, CSR, CRI, and CO2 emission, which supports the social impact hypothesis and the good management hypothesis. In contrast, operating efficiency is raised by lower GEM in the two alternative scenarios, which supports the tradeoff hypothesis and the shift of focus hypothesis. (3) The B&B sales revenue is insensitive to CSR and CO2, which is consistent with the market demand and supply theory. The positive good management hypothesis is substantiated as regards BAF and RCI. The room rate and occupancy rate are positively related to the B&B sales revenue. (4) Overall, GEM effectively raises TE and revenue at a cost of more GEM input. Since the price elasticity of demand is lower than one, the B&B business should focus on non-price strategies rather than a price cut strategy and increase the occupancy rate and operating performance. Keywords: Green Environmental Management, Biotope Area Factor, Corporate Social Responsibility, Carbon Reduction Indicator, CO2 Emission |
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網路書店行銷策略與消費者忠誠度之相關性研究－以台北地區之消費者為例 CORRELATION RESEARCH BETWEEN MARKETING STRATEGY AND CONSUMER LOYALTY FOR INTERNET BOOKSTORE - BY THE CASE OF TAIPEI AREA’S CONSUMERS 徐丹桂 崇右技術學院企業管理系講師 Tan-Kui Hsu Lecture, Department of Business Administration, Chungyu Institute of Technology 摘要 商業通路之調查顯示網路書店是網路消費者喜歡的商業服務之一，和網路書店相關之本土性研究主題大部分是消費者之購買意願與滿意度，然而探討行銷策略如何獲得消費者之認同應是經營者迫切需求的課題。本研究之目的在於探討網路書店行銷策略與消費者忠誠度之相關性，以及消費者人口變項對行銷策略之影響。本研究抽樣大台北地區255份樣本進行網路書店之消費者意見調查。調查內容針對產品、價格、媒介、促銷之行銷策略因素，行為忠誠、態度忠誠之忠誠度因素，並採用因素分析、獨立樣本t檢定、單因子變異數分析與相關性檢定等方法進行相關性與差異性之檢定。 研究發現：(一)有關於行銷策略，媒介因素與價格因素均和行為忠誠因素、態度忠誠因素呈現正相關，而產品因素僅與態度忠誠因素呈現正相關，促銷因素也僅與行為忠誠因素呈現正相關。(二)對於人口變項，女性消費者比男性消費者更受到產品因素與促銷因素影響，其差異有顯著性；31-40歲、21-30歲消費者比其他年齡層消費者更受到產品因素影響，其差異亦有顯著性。 關鍵字：網路書店、消費者、行銷策略、忠誠度、相關性 |
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ABSTRACT The survey of commercial channel showed that internet bookstore is one of the favorite commercial services for internet consumers. Most of local research subjects related to internet bookstore were consumer purchase intention and satisfaction. Nevertheless, to study how marketing strategy getting consumer recognition should be urgent demand issue for managers. The purpose of this research is to study the correlation between internet bookstore marketing strategy and consumer loyalty, and the influence of consumer demographic variables on marketing strategy. This research selected two hundred and fifty-five samples from Taipei area to process consumer questionnaire. The content focused on marketing strategy factors in terms of product, price, communication and promotion and loyalty factors including behavior loyalty and attitude loyalty. Factor analysis, independent-sample t test, one-way ANOVA and Pearson correlation test were applied to test correlation and difference. The findings of this research are as follows: the first, with regard to marketing strategy, communication factor and price factor were positive correlated to behavioral loyalty and attitudinal loyalty. Product factor only had positive correlation to attitude loyalty, promotion factor was only positive correlated to behavior loyalty, as well. The second, as for demographic variables, female consumers were more influenced by product factor and promotion factor than were male consumers and the differences had significance. Thirty-one to forty years old consumers and twenty-one to thirty years old consumers were more influenced by product factor than were the other age consumers and the differences had significance. Keywords: Internet Bookstore, Consumer, Marketing Strategy, Loyalty, Correlation |
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THE RELATION BETWEEN BUSINESS LIFE CYCLE AND THE PREMIUM / DISCOUNT 劉俊儒 東海大學會計學系副教授 劉若蘭 臺中科技大學會計資訊系副教授 許佳新 南台聯合會計師事務所會計師 Chun-Ju Liu Associate Professor, Department of Accounting, Tunghai University Jo-Lan Liu Associate Professor, Department of Accounting Information, National Taichung University of Science and Technology Chia-Hsin Hsu CPA, Nan Tai Union Co. Certified Public Accountants 摘要 我國於2002通過有關私募之修正條文，首度允許公開發行公司以私募方式發行股票或公司債，提供公司籌資管道之新選擇。由於過去研究指出，現有資產（assets in place）與成長機會（growth opportunity）兩者佔公司價值的相對比重，會隨公司所處的生命週期階段不同而有所差異，造成企業生命週期對上市公司從事現金增資時的訂價有影響力。因此，本研究乃以我國2005年至2010年間，有進行私募普通股的上市櫃公司為研究對象，探討企業處於不同生命週期下的私募股票溢折價之差異。實證結果發現，私募公司處於不同的企業生命週期階段，私募股票的折價幅度不同，以綜合指標為生命週期畫分因子結果顯示，處於成長期公司的私募股票折價幅度，小於處於成熟期與衰退期公司的私募股票折價幅度，而處於成熟期公司的折價幅度亦低於處於衰退期公司的私募股票折價幅度。 關鍵字：私募股權、企業生命週期、股票溢折價 |
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ABSTRACT The purpose of this study is to explore the effects of firms on the private placement on the price discount or premium at different life cycle. Prior studies suggest that firms at different life cycle stage would influence the underpricing of seasoned equity offerings. We collect data from listed firms with private placement in the Taiwan Stock Exchange during 2005-2010 and find that price discount of firms with private placement in the growth stage is lower than that in the mature and decline stage. Moreover, the degree of price discount of firms with private placement in the mature stage is also less than that in the decline stage. On the other hand, we use the alternative computation of the price discount and have the similar results. Keywords: Private Placement, Business Life Cycle Stage, Premium or Discount of Stock |
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THE RELATIONSHIP BETWEEN THE MINIMUM SHAREHOLDING REQUIREMENTS 周德光 南台科技大學財務金融系副教授 柯佩君 台灣港務股份有限公司助理事務員 Te-Kuang Chou Associate Professor, Department of Finance, Southern Taiwan University of Science and Technology Pei-Chun Ko Assistant to Office Affairs, Taiwan International Ports Corporation Ltd. 摘要 我國證券交易法對於上市、上櫃及公開發行公司之董監事整體持股訂有最低持股成數之規定，其目的在於防止董監事對本公司股票之投機性買賣，以降低投資人風險。然而多年來，此項規定之公平性與妥適性亦備受爭議。由於環顧世界各主要國家皆無類似規定，此項我國特有的法律規範其立法意旨是否合於產業實況，乃成為一項值得探究的議題。本研究實證結果顯示，雖然董監事整體持股成數與投資人風險之關聯性大致傾向負相關，但在不同屬性的產業之間、以及不同發展階段或不同規模的公司之間，此項關聯性並非穩定一致。另一值得注意的發現是，在傳統產業中，法定持股成數不足的情況確與公司變更財務報表或發生危機等事件有顯著正相關；但在科技產業中，則不呈現這樣的關聯。這顯示，產業情境對此關聯性確有不可忽略的影響。本研究據此建議，主管機關宜就不同的產業情境，對董監事整體持股之最低成數進行更精細的修訂，以使法律規定能更臻於公平合理。 關鍵字：董監事持股成數、投資人風險、代理理論、公司治理 |
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ABSTRACT According to Taiwanese Security Exchange Law, in a public company, the body of board directors and supervisors as a whole must own at least a specified percentage of its outstanding shares (the minimum shareholding requirements). This unique device, which can only be found in Taiwan, is designed to prevent directors and supervisors involving in speculative transactions so as to protect investors. However, questions of fairness and appropriateness arose since its promulgation. This paper aims to evaluate the suitability of Taiwan’s minimum shareholding requirements. The results show that, though the relationship between the shareholdings of controlling insiders and investor’s risk tend to be negative, it’s not consistent and stable in different industrial context. In traditional industries, there is a positive relationship with statistical significance between the frequency of insufficient shareholding and the possibility of restatement of financial reports and corporate crisis. But this relationship does not exist in technological industries. All these results imply the industrial context has impacts on the relationship in concern. Accordingly, this paper suggests a rigorous review for the minimum shareholding requirements in light of industrial context, to improve its fairness and appropriateness. Keywords: Insider Ownership, Investor’s Risk, Agency Theory, Corporate Governance |
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AN EMPIRICAL STUDY ON DRIVERS AFFECTING GSCM PRACTICES 陳炫碩 國立中央大學企業管理學系助理教授 陳佩宜 新生醫護管理專科學校國際商務科助理教授 游 敏 國立中央大學企業管理學系博士生 張一中 國立中央大學企業管理學系博士生 Shiuann-Shuoh Chen Assistant professor, Department of Business Administration, National Central University Pei-Yi Chen Assistant professor,Department of International Business, Hsin Sheng College of Medical Care and Management Min Yu Doctoral student, Department of Business Administration, National Central University Yi-Chung Chang Doctoral student, Department of Business Administration, National Central University 摘要 有關綠色供應鏈的議題在近幾年愈來愈受重視。然而，綠色供應鏈是將各合作夥伴能有系統且有策略的協調整合，且此整合決策必須使公司內跨部門與整體供應鏈的相互合作；如此環環相扣的特性，使各家廠商在做決策時，皆會影響到其上下游廠商。但組織選擇綠色供應鏈管理關鍵的問題是，如何提昇營業績效的目標亦能同時有益於永續環境及企業競爭優勢？本研究以制度理論（Institutional Theory）的觀點探討(1)企業實行綠色供應鏈的動機，(2)企業實行綠色供應鏈對於環境績效與經濟績效的影響，(3)並深入研究綠色供應鏈在企業實施動機與績效之間中介角色。本研究以台灣前2000大電子業廠商為研究主體，並以已經或即將導入與運作綠色供應鏈的廠商及相關輔導單位的推動人員為選擇要件， 對象則以負責推動綠色供應鏈或環保相關單位主管、負責人員或顧問為主。研究結果發現(1)企業實行綠色供應鏈對環境績效與經濟績效有顯著的正向影響；(2)實行綠色供應鏈的動機對實行綠色供應鏈也有顯著的正向影響；(3)綠色供應鏈在企業實行動機與績效之間扮演重要的中介角色。 關鍵字：綠色供應鏈、環保績效、經濟績效 |
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ABSTRACT Recently, both academic and practice communities noticeably emphasize on the “Green SCM” subjects. Learned from the rich body of SCM literature, no matter it is within cross-functional coordination, or strategic partnering across firm borders, the key focus of SCM is to ensure every participated business partners systematically coordinating and strategically integrating business decisions, operations and information, along the whole supply chain. In a well-structured supply chain, every business decision of attending business units will impact on its connected partners. Following the SCM managerial implications, managers, who are facing the Green SCM adoption decision, will need to answer a strategic question: By adopting Green SCM practice, how can a firm build up required competitive advantages, achieving the business targets and environmental sustainability goal simultaneously. Taking Institutional Theory perspectives, this research investigates three Green SCM centered questions: (1) Why do firms adopt Green SCM - What is the compelling motivation? (2) How will the adopted Green SCM influence the firms’ business performance and associated environment impacts? (3) How does the Green SCM practice, as the mediation mechanism, interplay between the adoption Motivation and performance outcomes. We have Taiwan top 2000 electronic manufacturing companies as the empirical data pool base. Specifically, we employ three filtering criteria to sample our target companies: companies have implemented Green SCM; companies are going to adopt this practice; companies are providing Green SCM consulting service in market. To further ensure the investigation quality, we have the Green SCM project leaders, consultants or the related environmental governance managers as our survey informants. The empirical results suggest three important findings: (1) The implemented Green SCM practices significantly and positively impacts on the firms’ business performance and environmental goals; (2) The motivation, adopting Green SCM practices, significantly and positively impacts the implementation performance; (3) The adopted Green SCM practice play the mediation role between the motivation and performance outcomes. Keywords: Green Supply Chain, Environmental Performance, Economic Performance |
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