全民健康保險制度在各方關切之下提前於84年3月1日公佈實施，然而全民健康保險制度複雜，進一部倉促下完成的法案，實施後將對企業產生何種影響及企業如何因應之，是全文所欲探討的。 全文從三個角度來探討全民健康保險制度對企業經營的影響，首先，從全民健康保險制度面來探討，並就影響企業成本負擔的保險費率，勞資分攤比率，眷口數，投保薪資等相關因素作分析，以比較全民健康保險實施前後企業勞動成本的變動情形，並以Becker教授的時間支配理論就這些影響因素對勞動市場的影響作探討。其次、以「職業別薪資調查報告」之薪資結構的統計資料作迴歸分析，以分析全民健康保險實施後企業在薪資結構上是否有所調整來因應勞動成本的增加。最後、以國內某家知名電腦公司作個案訪談，以瞭解全民健康保險實施後對企業影響的實際狀況。我們研究的結果有下列幾點： 1.全民健康保險實施後，企業之非薪資報酬的負擔增加了。 2.全民健康保險實施後，經常性薪資佔總報酬的比率有下降的現象，反之，非按月獎金比率上升，顯示在面對社會福利法案不斷增加企業負擔的同時，企業為減輕其負擔且為使得企業營運更為靈活，因此包括年節獎勵，年終獎金，考績獎金，及其它名義的不定期性獎金等佔經常性薪資的比率有增加的趨勢。但是從另外一個角度來看，非按月獎金容易受到業績好壞的影響，因此非按月獎金比率的提高，員工每個月實際上所能支配的所得也會受到企業營運好壞的影響，非按月獎金比率過高而企業營運又欠佳的情況下可能會影響到員工計劃性支出所需的所得，我們從迴歸分析的結果或個案公司歷年的非按月獎金與經常性薪資的支出狀況可以發現，非按月獎金佔總報酬的比率有逐年提高的現象，但員工每個月領取的經常性薪資與非經常性的總額並沒有增加，反而有減少的現象。可見全民健康保險的實施使得勞工追求新資的稅定性降低了。 3.台灣地區由於軍公教人數很多，因此民營企業的薪資容易受軍公教薪資調整的影響，民營企業為了吸引人才，經常維持比軍公教還高的薪資調幅，形成民營企業與軍公教薪資競逐的局面，民營企業的勞動成本將逐年加重，也造成對企業強制負擔的壓力。台灣過去以廉價勞力產生競爭優勢，進而創造利潤的環境，隨著工資的逐年上漲，社會福利法案的增加，勞動成本逐年提高，已成為影響企業能否繼續生存的重要因素。就企業的營運而言，附加價值低的產品的生存空間有被壓縮的現象，因此海外投資生產，及產業升級已刻不容緩。

Raising and living with a disability is hard for anyone. It is however harder in Swaziland. Disability is seen as a curse, a bad omen, and a punishment by the ancestors. The future of such kids is bleak in a society that discriminates them and make them face harsh stigmatization. The increase in the number of children born with disability or living with a disability has remained high. Regardless of this increase, which has also been aggravated by the high numbers of births by people living with HIV/AIDS, there is no professional facility that will provide the best care for children living with a disability. Parents are left with such a burden on their shoulders, with very little knowledge of how to take care of their children Swaziland has adopted policies and rights for people living with disability with the aim to integrate them into economic and social activities and to ensure the integration of programmes for persons with disabilities into mainstream education and provided infra-structure for rehabilitation for those who cannot be integrated. However, these rights and policies have remained on paper with no implementation. This has left children with disability secluded in the society, worn out each day and waited for the day to die. Lilita Care Centre is a facility that provides professional care for children living with disability. It is a facility that will provide physiotherapists and well trained care takers who understand such children and their needs and who will make the appropriate accommodations to support their learning and developments. The central mission will promote the advancement of people with disabilities so as to enable them to attain their maximum level of independence and integration in the community and to prevent the occurrence of physical disablement. This will be achieved by providing daily physical and mental stimulation programmes for the children and moreover teach and support their parents by providing disability sensitisation training programmes.

新版個人資料保護法，經歷各種必要相關程序後，將於2012年下半年起施行。由於新法將不分行業全體適用，且不再僅限於經電腦處理之個人資料也納入保護範圍，此外更要求企業必須舉證說明無過失或無故意違反法律。於此企業應該提早進行自我檢驗，建立管理制度並導入相關措施以作因應，否則新法上路後對企業蒐集、處理與利用個資將有更嚴格之要求。 本研究希望利用訪談的方式，瞭解藉由個人資料進行分析並進而擬定行銷策略之個案公司，對於新舊個資法之因應策略的可能方案，並蒐集對該業者公司發放的問卷，將所有資訊統合整理，調查各業者對於新個資法之認知及實施時之因應措施，讓本研究得以充分的描繪出個案公司的可行策略。 因此，從量化與質化問卷的調查資料得到的研究結果，大致可分為三點，面對新個資法的實施，應由業者的個資外洩風險評估做起、管理風險及賦予人員權限和提高資訊安全維護處理。綜合研究結果，茲分別對政府及企業提出幾項建議，以供未來政府及企業之參考依據。

現階段中國大陸之經濟發展已不存在資金與外匯的制約、整體投資環境的改善、內需市場吸引力的加大及加入WTO後，一些對外開放初期為吸引跨國企業投資的讓利政策，正逐步取消。為使外商投資與產業結構調整政策相結合，中國大陸的引資方向從「招商引資」到「招商選資」、從外資「超國民待遇」到「國民待遇」轉變。中國大陸於2006年11月公佈《利用外資十一五規劃》，未來將更加重視引進具備先進技術、管理經驗、資源節約型、環境友好型等高素質外資項目。近期重大的外資政策轉變，將對在中國大陸台商的營運活動，造成新的挑戰。 本研究參考工總問卷調查結果，同時運用深度訪談，綜合分析歸納中國大陸近期實施內外資企業所得稅合一、調降出口退稅率及《勞動合同法》對台商營運之影響。本研究發現，企業所得稅是企業有盈餘才需繳，因此廠商普遍繳得比較心甘情願。調降出口退稅率政策對於出口產品遭調降稅率，產品附加價值又不高者，影響較大。《勞動合同法》對廠商的影響則較為普遍。儘管中國大陸外資政策轉變，但因其市場發展潛力大，加上台商群聚效應及經營慣性等因素，維持原投資規模及原投資地點者均超過半數，實際上減少規模或結束營業僅約1成。且經營自有品牌者、產品附加價值高者、管理效率高者、內銷市場比重高者、原本即較遵守法令規範者，相較之下，所受衝擊較小。 即使近期中國大陸外資政策之轉變對出口型、勞力密集型企業較為不利，惟對於高新科技、節能、環保及信息等產業繼續給予租稅優惠，相關商機應可掌握。樂觀者從危機中看見轉機，台商應審時度勢，合法經營，重新整合資源，積極升級轉型，才是永續經營之道。 / Economic development in China is no longer bound by restrictions on foreign exchange and capital investment, and the investment environment as a whole has been improved. These factors, along with the increasingly attractive internal market and China’s joining the WTO, have resulted in the gradual cancellation of profit-concession policies established at the earlier stage of the market opening to attract international investments. To ensure that foreign direct investments（FDI） will be fully integrated with the industrial structure adjustment policies of the country, China’s FDI policies have also been redirected from “Attracting Investors” to “Selecting Investors”; and the “Preferential Tax Treatment” granted to foreign investment institutions has been discontinued and replaced by the “National Treatment”. In November, 2006, the Chinese government further announced the “11th Five-Year Programme for Utilization of Foreign Direct Investment”. It is expected that more attention will be paid to the introduction of high-quality foreign investments distinguished by their high technology, management experience, resource-saving and environment-friendly features, etc. Significant changes in China’s FDI policies in recent years will pose new challenges to the business operations of Taiwanese companies in China. This study has referred to the results of a questionnaire survey conducted by the Chinese National Federation of Industries and adopted an in-depth interview approach, so as to analyze and identify the impact on of the various recent policy changes in China on the operations of Taiwanese companies, including the unified corporate income tax rate for domestic and foreign investment enterprises, the reduction of export rebate rate and the implementation of the Labor Contract Law. The findings show that, in general, enterprises are more prepared to pay corporate income tax because it will only be levied when the company has made profits. The downward adjustment of export rebate rate would impact more on companies whose export products are of lower added value, and are subject to the adjusted rebate rate. The Labor Contract Law, on the other hand, would have a relatively wider influence on the companies. In spite of the changes in China’s FDI policies, more than half of Taiwanese companies have determined to maintain their existing investment scope and business presence in China, considering the great market potential, the cluster effects of Taiwanese companies and the organizational inertia. Only about 10% of the companies have physically reduced their business size or closed their businesses. Comparatively, the less impacted companies are the ones which own their own brand names or highly value-added products, those with better management efficiency or a higher percentage of China’s domestic market, or companies which have been relatively more compliant with the regulatory requirements in the past. While the recent changes in China’s FDI policies have turned out to be unfavorable for export or labor-intensive industries, Taiwanese companies should grasp business opportunities in the areas of high and innovative technologies, energy-saving, environmental protection and the information industry, to which tax credits are being continuously granted. With crises come opportunities. It is recommended that Taiwanese companies in China should evaluate the situation and abide by the relevant regulations; and endeavor to achieve sustainable business development through the re-integration of resources and active upgrading or transformation of businesses.

隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.

台灣為了提昇總體的競爭力，將精緻農業訂為重要的經濟發展策略，期望由政府帶頭，創造下一波的產業契機。台灣的農業技術世界聞名，農民平均的栽種面積約一公頃，屬於小農制的國家，目前藉由成立區域性產銷班組織的方式來整合農戶，雖然可以降低成本及擴大產量，但並無法有效的解決產銷問題，因此導致農業的發展受到限制，產銷問題的發生在於產銷雙方缺乏企業化的整合者而導致資訊的不對稱，本研究希望能藉由對國內外蔬果類農產品產銷組織個案與國內農產品創新個案的分析，研擬台灣蔬果類農產品建立產銷商業創新營運模式的可行性及其策略。 本研究利用企業網絡關係 (S, Stakeholder Network)、關鍵資產 (P, Property Right)、活動能力 (A, Activity Capabilities)、市場結構 (M, Market Structure)，四個層面來分析國內現行蔬果類農產品的產銷體系個案，專業有機生產班、綜合經營班、集運中心，歸納出目前台灣農業發展的機會點與問題點，再與國外內產銷創新個案，包括：南加州果農合作社、紐西蘭奇異果營銷局、美國都樂公司、金三角蔬果運銷合作社、微熱山丘、佳美食品公司，進行個案綜合比較與分析，找出適合台灣蔬果類農產品的商業創新營運模式。 本研究發現：(1) 產銷組織之產權網絡關係會影響產銷市場的結構，透過產權的鏈結可以擴大農企業的競爭優勢；(2) 農企業的以整合者的定位有助於解決產銷雙方資訊不對稱的問題；(3) 農企業必需要行銷為導向來建構生產管理系統，能有效解決產銷問題；(4) 農企業必需以品牌與附加價值來增進企業獲利營運模式。 / In order to enhance Taiwan's overall competitiveness, let exquisite agricultural become an important economic development strategy. Hoping the government to take the lead, create the next wave of industry opportunities. Taiwan's agricultural technology is world known; farmers planted an average area of one hectare, considered small-scale farming system. Currently organized by the establishment of regional production and marketing approach to integrate farmers, although it could reduce costs and expand production, but not effectively solve production and marketing issues, therefore the development of agriculture is limited. Production and marketing issue occurs when both production and marketing were the lack of integration of enterprise which led to information uncoordinated. This study hopes by analyzing domestic and international produce production cases and marketing organization innovative. Develop Taiwanese produce production and marketing of agricultural products to establish the feasibility of commercial and business model innovation strategies. In this study, enterprise networking (S, Stakeholder Network), the key assets (P, Property Right), activity (A, Activity Capabilities), market structure (M, Market Structure), four dimension to the analyze domestic produce production and marketing system individual case, the professional organic production class, integrated management class, Cargo Center, summed up the current point of Taiwan's agricultural development opportunities and issues. within the production and marketing innovation with foreign cases, including: California Fruit Growers Exchange & Sunkist, Zespri International, Dole Company ,Goldern Triangle Company, Sunnyhill Incorporated, Chia Meei Food Group to conduct a comprehensive comparison and analysis of the cases, identify suitable business innovation business model for Taiwan's agricultural products.. The study found that: (1) network marketing organization of the property sales market will affect the relationship between the structure of the network can be extended through the property the competitive advantage of agricultural enterprises; (2) agricultural enterprises to integrate the positioning of both production and marketing to help solve the problem of information uncoordinated (3)agricultural enterprises must market build production-oriented management system, it can effectively solve the sales problem; (4) agricultural enterprises need to brand and value-added business model to enhance corporate profits.

自1988年開始中華民國政府推動「整廠輸出推動輔導」專案至今，針對台灣整廠輸出產業之輔導創造中小型整廠輸出之商機逐年增加。 為因應產業外移所造成產業空洞化之危機，除政府極積推動之「企業營運總部」政策外，輔導廠商進行產業轉型，以填補台商製造業全球佈局所造成的產業空洞，即更具有積極開創之意義。鑑於二十一世紀本是強調創新，以「知識服務」為競爭核心的時代，「知識」己成為生產力提昇與經濟成長的主要驅動力，故台灣產業之轉型，即無法忽視此種以知識資本為主要生產要素，透過持續不斷的創新，並善用資訊科技力量以提昇產品附加價值之「知識經濟」型態之影響。 而以往台灣之產業政策一向集中於製造業，並未重視服務業之發展，因之，政府於輔導廠商產業轉型時，即順應知識經濟時代之潮流，妥善利用台灣是世界重要的資本輸出國、台商海外資產總值名列前茅、台商擁有全球接單、各地製造的運籌能力等優越條件，以發展「高附加價值」的「知識型」服務業為重點。 鑑於「整廠設備輸出」的概念即為發展「高附加價值」的「知識型製造業」。其牽涉眾多環節及技術，個別廠商多無法獨立克服，故為企業之整廠輸出行為提供整體解決方案之整廠輸出技術服務業，因具有以專門知識為基礎，提供「高附加價」的「知識型」服務之特性，應值得政府部門重視。此外，倘業者能將其技術服務(不以傳統之機器設備整廠輸出技術服務為限，尚可包括工程技術服務業(Engineering Service Industry)、農業技術服務業(Agricultural Service Industry)，予以整體包裝，賦予品牌，並將其以整體國際行銷之技術服務商品型態對外輸出，應亦屬「整廠輸出」之一環(按傳統意義所稱之「整廠輸出」向以機器設備之硬體為主，以技術服務之軟體為輔，而技術服務之整廠輸出，係以技術服務為核心，而以硬體之機器設備為輔)，是值得政府部門重視。 按整廠設備輸出係一項整合性的產業活動，需要整合工程顧問、工程設計、進出口貿易、機械設備製造供應、技術服務、營建工程、市場行銷、融資服務等多面向之工作項目及問題，且不論企業之整廠輸出活動，對企業之整廠輸出行為提供整體國際行銷之整廠輸出技術服務業，或以技術服務為商品之技術服務型整廠輸出業，均與整廠設備輸出之產業活動相關。 準此，本研究擬以「整廠輸出」之產業活動現況為基礎，探討企業之整廠輸出活動，整廠輸出技術服務業，或以技術服務為商品之技術服務型整廠輸出之經營現況，及整廠輸出業者在大陸地區之營運情況及目前所遇到之事實或法令之障礙、期望中華民國政府可以提供之扶助獎勵措施等等事項，進行瞭解並提出檢討，以期對未來整廠設備輸出產業之發展策略，提供參考之興革建議，並做為中華民國政府主管機關推動「整廠輸出輔導專案計畫」之佐證。 / The Current Analysis and Future Strategies on Taiwan’s Turnkey-plant Export Industry Taiwan government has promoted and assisted “Turnkey-plant Export” project for the island’s small- and medium-scale enterprises since 1988. Since then, this assistance has created many turnkey-plant-export opportunities for small- and medium-scale enterprises. In addition, these opportunities have also increased year by year. In order to cut down production costs, many Taiwan manufacturers have moved their plants overseas, and some of the industries are empties around the island. Therefore, Taiwan government has promoted the policy of “enterprise’ operating centers”, and has assisted manufacturers to transfer their traditional industries to high-tech ones. This could cover the empties after Taiwan manufacturers’ global manufacturing policy. The 21 Century emphasizes innovation, and core competition is based on knowledge services. Knowledge has become the driving force for upgrading productivity and economic growth. Taiwan’s enterprises can’t neglect knowledge capital is the major factor for manufacturing and production. Through continuous innovation and the use of information technologies to upgrade the value added products. This is knowledge economy. Previously, Taiwan’s industry policy has centered on manufacturing, and hasn’t emphasized on the development of service industries. Therefore, when government assists manufacturing industries to transfer their lines, must follow the trend of knowledge economy. Taiwan is one among the world’s capital-export countries. Taiwan enterprises’ offshore production values have ranked the top. In addition, they accept purchase orders around the world, and have global manufacturing sites. These are the important factors to develop high-value added and knowledge-type service industries. The turnkey-plant-export concept is to develop high-value-added and knowledge-type manufacturing. This export provides the total solution, and is technology service business. It needs special knowledge for the base to provide high-value-added and knowledge-type technologies for the character of service business. The government should aware the importance of these knowledge and technology. In addition to traditional technology serviced for the traditional turnkey-plant exports, if enterprises could add more and advanced technology services such as engineering service industry and agricultural service industry. Enterprises could have turkey-plant exports as a package and a brand name and using international marketing and sales for the exports. This will be the new turnkey-plant export. The traditional turnkey-plant exports are focus on the exports of hardware (production equipment), and the technology services are the minor. On the other hand, the government should aware that. the technology-service turnkey-plant exports are focus on technology services, and production equipment is the second. The turnkey-plant exports are integrated industry. It should integrate engineering consultations and designs, import and export trading, equipment and facilities manufacturing and supply, technology services, construction engineering, marketing and sales, financial loans. The turnkey-plant exports, international marketing and sales as well as technology services, or based on technology services for turnkey-plant exports are related to turnkey-plant exports. Therefore, this research will base on the turnkey-plant-export industry to discuss enterprises’ turnkey-plant exports; the turnkey-plant exports technology services; the activities of based on technology services for turnkey-plant exports; and turnkey-plant-export enterprises’ activities in mainland China and law and other barriers there. The expected assistances and encourages from the government to proceed understanding and discussion. Hope this research will provide suggestions for the reference for the strategy development for future turnkey-plant exports. In addition, this could for the reference for the government to promote “turnkey-plant exports special plan.”