目　　錄

回商管科技季刊目錄

精油商店服務品質屬性之研究：整合 SERVQUAL 與Kano 模式

INTEGRATING SERVQUAL AND KANO’S MODEL OF
CUSTOMER SATISFACTION FOR ESSENTIAL OIL SHOPS

黃淑凌

薰衣草花園有限公司講師

蕭淑藝

臺灣師範大學科技應用與人力資源發展學系博士
中華科技大學餐飲管理系講師

Shu-Ling Huang

Lecturer, Lavender Garden Company Limited

Shu-Yi Hsiao

Ph.D., Department of Technology Application and Human Resource Development,
National Taiwan Normal University
Lecturer, Department of Food & Beverage Management,
China University of Science and Technology
 

摘要

　　有鑑於現代人使用精油的普及率提高，精油產品業市場的發展和競爭也迅速的增加，如何提供顧客滿意的服務已成為精油產品業重要的競爭策略。本研究使用服務品質「SERVQUAL」量表，整合Kano 二維品質模式以歸類顧客對台灣精油產品店家的服務品質屬性，並可識別關鍵的服務品質要素，提出具體改善的策略。本研究結果發現25個精油產品業服務品質要素中：10 項歸類為當然品質，7 項歸類為一維品質，8 項歸類為無差異品質，沒有任何一項屬於魅力品質、反轉品質。「能夠將顧客的利益列為優先考量」、「服務人員擁有專業的知識，是令人可信賴的」、「商店提供高品質、安心的商品（如：具有機認證、品質認證等）」為前三大優先改善服務品質的要素。

關鍵字：芳香療法、精油產品業、服務品質、Kano 二維品質
 

ABSTRACT

　　The development of and competition within the essential oil market are rapidly growing. Providing customers with satisfactory service has become an important competitive strategy in all essential oil product stores. We try to apply the Service Quality Scale (SERVQUAL) and Kano’s model to evaluate customer satisfaction and service quality attributes in the essential oil industry. In the 25 elements, there are 10 must-be quality elements, 7 one-dimensional quality elements, and 8 indifferent quality elements. None is attractive quality, and reverse Quality. The research findings indicate these service attributes: “expect these firms to have their customers' best interests at heart”, “they have professional knowledge which felt reliable” and “these firms have their development and quality certification of product” are the top priority to improve.

Keywords: Aromatherapy, Essential Oil Industry, Service Quality, Kano’s Model

回目錄

除息日至發放日之間隔天數與公司財務彈性

THE PERIOD FROM THE EX-DIVIDEND DATE TO THE
PAYMENT DATE AND CORPORATE FINANCIAL FLEXIBILITY

劉任昌

德明財經科技大學財務金融系助理教授
中央研究院法律學研究所訪問學者

呂美慧

德明財經科技大學財務金融系助理教授

邱志忠

萬能科技大學財務金融系助理教授

Jen-Chang Liu

Assistant Professor, Department of Banking and Finance,
Takming University of Science and Technology;
Visiting Scholar, Institutum Iurisprudentiae, Academia Sinica

Mei-Hui Lu

Assistant Professor, Department of Banking and Finance,
Takming University of Science and Technology

Jr-Jung Chiou

Assistant Professor, Department of Finance, Vanung University
 

摘要

　　本文分析台灣股市2002 至2006 年之現金股息發放資料，發現除息日至發放日之間隔天數分布於6 至155 日；而且，全體市場之間隔天數有逐年增加之現象。持續檢視2007 至2009 年之發放資料後，發現上述現象顯著改善，主要原因是台塑集團改變股息發放政策。本研究估計台塑集團因此項政策改變，而導致$1.61 億之利息收入機會成本，但投資人權益卻獲得改善。本研究再分析樣本公司之財務報表資料，發現集團別是間隔天數長短之主要決定因素，而且間隔天數與公司財務彈性（現金與約當現金除以總資產）呈現顯著負相關。此發現證明財務彈性與股息發放政策存在互動關係，且符合自由現金流量假說的廣義解讀。本研究也說明：部分發放公司遵循一致且穩定的短間隔天數政策，呈現重視股東權益之發放模式。

關鍵字：股利政策、除息日、發放日、財務彈性、現金管理
 

ABSTRACT

　　This article analyzes the cash dividend distribution of firms in the Taiwan stock market between 2002 and 2009. The duration between the ex-dividend date and the payment date is between 6 and 155 days. The dividends-weighted average periods increased gradually between 2002 and 2006. However, it decreased between 2007 and 2009. This is due to a change in the Formosa Group’s dividend payment policy. The change incurred a potential opportunity cost of TW$ 161 million of interest revenue to the Formosa Group. On the other hand, investors have benefited from this policy change. This study examines both the dividend policy and the financial position. In addition to finding the group identification factor is closely related to the period between the ex-dividend date and the payment date, we discovered the period correlated negatively to the level of financial flexibility (cash/asset). This evidence supports the view that financial flexibility matters in the short run. These findings are in line with the spirit of the free-cash-flow hypotheses. We also document evidence that some firms follow a policy of short and consistent periods between the ex-dividend date and the payment date, which benefits the shareholder.

Keywords: Dividend Policy, Ex-Dividend Date, Payment Date, Financial Flexibility, Cash Management

回目錄

管理者過度自信與盈餘管理

MANAGERIAL OVERCONFIDENCE AND EARNINGS MANAGEMENT

林育秀

國立高雄應用科技大學金融系副教授

張詩婷

國立高雄應用科技大學金融資訊研究所碩士

Yu-Hsiu Lin

Associate Professor, Department of Finance,
National Kaohsiung University of Applied Sciences

Shih-Ting Chang

Master, Institute of Finance and Information,
National Kaohsiung University of Applied Sciences
 

摘要

　　盈餘管理文獻多從代理成本或非理性投資者的角度進行分析，本研究以2006 年第一季至2011 年第四季台灣上市櫃公司為研究樣本，探討管理者心理認知偏誤－過度自信對盈餘管理的影響，並且加入GDP 成長率作為解釋變數，探討總體經濟景氣是否影響盈餘管理，以及其效果是否會因管理者過度自信而有所差異。實證結果顯示，當以管理者連續四季增加持股來定義管理者為過度自信時，過度自信對盈餘管理程度有顯著的負向影響，表示過度自信管理者採取較低的盈餘管理程度，而且此效果來自於虛減盈餘的負向盈餘管理，過度自信對虛增盈餘的正向盈餘管理程度並無顯著影響，因此過度自信管理者提供較佳的盈餘品質。其次，管理者會根據總體經濟景氣變化調整盈餘管理，隨著GDP 成長率的提高，管理者會提高正向、縮小負向盈餘管理之程度，而過度自信管理者於負向管理的調整幅度顯著低於理性管理者。

關鍵字：管理者過度自信、盈餘管理
 

ABSTRACT

　　By using panel data of publicly traded Taiwan companies from 2006Q1 through 2011Q4, this study investigates the effect of managerial overconfidence on earnings management. Managers are defined as overconfident if they persistently increase their holdings of company stock. In addition, we analyze whether and how macroeconomic condition affects earnings management. We find that negative earnings management is significantly smaller in companies with overconfident managers, and positive earnings management is unaffected by managerial overconfidence. We also find that as GDP improves positive earnings management will become greater and negative earnings management will become smaller, respectively. This effect of economic condition on earnings management is weaker in companies with overconfident managers.

Keywords: Managerial Overconfidence, Earnings Management

回目錄

攤販服務場景、服務接觸對顧客情緒反應、商品評價及消費意願之影響

THE INFLUENCE OF A STREET VENDOR’S SERVICESCAPE AND SERVICE ENCOUNTER ON
CUSTOMERS’ EMOTIONAL RESPONSES, MERCHANDISE EVALUATIONS AND PURCHASE INTENTION

吳文貴

朝陽科技大學企業管理系助理教授

黃淑琴

朝陽科技大學企業管理系助理教授

Wen-Kuei Wu

Assistant Professor, Department of Business Administration,
Chaoyang University of Technology

Shu-Chin Huang

Assistant Professor, Department of Business Administration,
Chaoyang University of Technology
 

摘要

　　近年來觀光夜市經濟型態逐漸興起，夜市攤販也愈來愈講究門面風格與美學設計，然而攤販門面設計作為服務場景重要的元素，是否會如商店店面風格般影響消費行為？乃本研究主要議題。本研究以中部某知名夜市女性飾品攤販為例，透過面對面問卷調查收集資料，先以多元尺度法分類門面設計風格，再以PLS 方法驗證研究假設。本研究結果顯示，攤販門面設計風格，對情緒反應、商品評價的正向影響不大，反而愈偏向華麗風格，愈有不利影響。其次，消費者情緒反應，是影響消費意願的主要因素，但引發消費者正面的情緒反應，主要來自於服務接觸與門面佈景吸引力。商店門市環境營造效果，未必可延用於攤販經營，業者應審慎看待攤販門面風格所能帶來的效益，本研究也提出若干未來的研究方向，以及女性飾品攤販經營實務之建議。

關鍵字：攤販、服務場景、服務接觸、門面設計、夜市
 

ABSTRACT

　　Recently, the appearance design of a street vendor has been placed more emphasis than before. However, does the appearance design of a street vendor really matter? We categorized the appearance designs into three types by the method of multidimensional scaling (MDS). Based on the 152 responses from Yi-Zhong night market in Taichung, Taiwan, we used a partial least square (PLS) method to test hypotheses. Our results demonstrate different effects of appearance design upon consumers’ emotions and evaluations of merchandise. We found that the luxury appearance design shows negative effect upon consumers’ emotions and evaluations. On the other hand, the service encounter and the appearance layout can facilitate positive emotions, and consumers’ positive emotions lead to higher purchasing intentions. We also set a future research agenda and provide many practical implications.

Keywords: Street Vendor, Servicescape, Service Encounter, Appearance Design, Night
Market

回目錄

國際觀光旅館組織創新、員工工作滿足與服務品質之相關研究
－以人力資源管理系統為干擾變項

A STUDY OF ORGANIZATIONAL INNOVATIONS, EMPLOYEE’S JOB SATISFACTION AND
SERVICE QUALITY IN THE INTERNATIONAL TOURIST HOTELS
– HUMAN RESOURCE MANAGEMENT SYSTEM AS A MODERATOR

許順旺

輔仁大學餐旅管理學系教授

陳秀玉

國立高雄餐旅大學餐飲管理系副教授

張姮燕

義守大學餐旅管理系助理教授

陳永龍

長榮國際股份有限公司建設部副理

Shun-Wang Hsu

Professor, Department of Restaurant, Hotel and Institutional Management,
Fu Jen Catholic University

Shiou-Yu Chen

Associate Professor, Department of Food and Beverage Management,
National Kaohsiung University of Hospitality and Tourism

Heidi-Yen Chang

Assistant Professor, Department of Hospitality Management,
I-Shou University

Yun-Lung Chen

Vice Manager, Ministry of Development,
Evergreen International Corporation
 

摘要

　　本研究以台灣地區國際觀光旅館之各部門員工為研究對象，探討員工所知覺到的組織創新（技術創新及管理創新）、員工工作滿足與服務品質之間的關係，並探討人力資源管理系統是否會對組織創新與員工工作滿足的關係產生干擾作用。本研究將採便利抽樣方式進行問卷調查，受測對象為國際觀光旅館各部門工作滿六個月以上之正式員工，問卷共計發放600 份，回收有效問卷423 份。研究結果顯示：組織創新（技術創新及管理創新）與員工工作滿足有顯著的正向關係；員工工作滿足與服務品質有顯著的正向關係；組織創新（技術創新及管理創新）與服務品質有顯著的正向關係；人力資源管理系統會對組織創新及技術創新與員工工作滿足之間產生干擾效果。

關鍵字：組織創新、工作滿足、服務品質、人力資源管理系統、國際觀光旅館
 

ABSTRACT

　　This research focused on hotel employees from different departments of the international tourist hotels in Taiwan. It was to explore the relationship between employees’ perceived organizational innovation (technological innovation and management innovation), employee’s job satisfaction and service quality. It also examined the moderating effect of human resource management system on the relationship between organizational innovations and employee’s job satisfaction. Full-time employees who had worked at least 6 months in the international tourist hotels were recruited using a convenience sampling. Six hundred survey questionnaires were sent while 423 valid data was received. The results showed that organizational innovation, technological innovation and management innovation were positively related to employees’ job satisfaction; employees’ job satisfaction was positively related to service quality; organizational innovation, technological innovation and management innovation was positively related to service quality; human resource management system had moderating effect on the relationship between organizational innovations and employees’ job satisfaction, and between technological innovation to employee’s job satisfaction.

Keywords: Organizational Innovations, Employee’s Job Satisfaction, Service Quality,
Human Resource Management System, International Tourist Hotels

回目錄