台灣高鐡從2007年1月開始營運至今，直接的改變了部份台灣人的生活型態，城市與城市之間的距離拉近後，除了縮短了台灣各地城鄉之間的距離，也拉近了人與人之間緊密程度。而高鐡將美學品味元素，注入於營運的每個細節裡，這些改變，也是台灣交通運輸產業過去所未曾經營的模式，台灣高鐡，似乎也開啟了台灣旅客在交通生活美學的第一步。一日生活圈以及交通生活美學的改變，也形塑了特定旅客族群的特殊生活風格，形成了特殊的高鐡生活文化。而企業要如何運用旅客所形成的生活文化，進一步進行企業價值提升，值得探討。 　　「生活風格是現代人與消費文化互動所形成的具體生活形式，而生活美學則是現代人在與消費文化互動時所追求的生活體驗。」（劉維公2004）。這裡所指的生活風格，即是指台灣民眾在搭乘台灣高鐡後，與高鐡的消費文化互動所產生的具體生活形式。 　　本研究針對二十四位旅客進行深度訪談後，透過社會學的生活風格觀點，將旅客區分為四大族群：城市遷移族、悠閒出差族、輕鬆出遊族、快樂返鄉族四大族群。再依據四大族群的特色，進行默哈勒德•奇布所提出的提高附加價值的行銷策略的三階段的思考的演練：(棉花糖行銷學Morald Chibout 2008) (一)、找出自己的附加價值。 (二)、區隔出自己與眾不同之處。 (三)、如何轉變成顧客利益。 　　透過策略三階段思考的演練，將提供台灣高鐡如何針對旅客生活風格族群，進行企業價值提升的研究建議。 / From Janaury 2007, THSRC (Taiwan high speed rail company.) started their business and change some people’s life in Taiwan. The distances between the cities in Taiwan have already changed, and people have a closer relationship after THSRC started their business. THSRC add some esthetic elements in their service operation, this kind of business operation model, which is never utilized in the transportation industry in Taiwan. THSRC teaches passengers how to have life aesthetics of their transportation. THSRC also develops a special transportation culture to the passengers in Taiwan. However, how a company utilizes the segementation strategy through the passengers’ specific lifestyles, then delevope a value up strage to the business? It is a very interesting topic to study. 　　「The Lifestyles is the meaning that when the people interact with the expense culture , it will be gernerated some specific life style. The life aesthetics is the meaning that when the people interact with the expense culture, they will try to have some aesthetics experience of their life. 」 (Liu Weigong , 2004 , The lifestyle of society ). From the definition of lifestyle, it can be refer that when passengers travelling by heigh speed rail in Taiwn, they interact with the expense culture of the company, and gernerate some specific life style. This study use the qualitative reseach and do the in-depth interview with 24 passengers , and from the point of view of the lifestyle theory in sociology, grouping the passengers into four group: The urban migration travellers、The leisurely business travellers、The relaxed travellers、The joyfully returned village travelers. In accordance with the marketing value up strategy from Morald Chibout, try to do the theory of the vaule up strategy of three stages by the four travellers ‘s specific lifestyle: (Morald Chibout 2008) 1. Dig out the company’s value added. 2. Differentiate the company’s unique selling point. 3. Convert into customers’benefit. 　　Under the theory of the three stages of vaule up strategy, this study will provide THSRC the proposition of how to use the passengers’specific lifestyle to do a value up strategy for a company.

台灣國內市場小，出口是台灣產業重要發展方向，故全球市場是台灣發展經濟重要的舞台。然而，台灣企業無論是全球主流型企業或是全球利基型企業都鮮少做到在尖端基礎科學、科技領域擁有領先的核心技術，成為該產業的領導者。 在全球激烈的競爭下，台灣企業經營者思維停留在只要繼續獲得大量的訂單，即可以保住獲利，但是台灣企業無法根本性地壓低成本，維持產品價格競爭力，去面對全球性的競爭。 本研究試圖探討京瓷、日本航空、艾訊、研華科技、崇友實業與歐洲三間公司的阿米巴經營管理實施情境，進行台灣企業導入阿米巴經營管理的可行性分析，並參照京瓷打造阿米巴組織的方式與稻盛和夫導入阿米巴經營管理至日本航空的成功案例，從中剖析導入阿米巴經營管理的台灣企業應用上產生之問題並提出適合導入阿米巴經營管理制度的台灣企業特性。 研究發現台灣企業應用上產生問題的原因有兩點，第一點為台灣企業對於阿米巴經營管理運作方式的理解程度較不足，才會產生類阿米巴的運作方式以及將阿米巴組織變動的特性視為矩陣式組織的現象；第二點為台灣的國家文化導致台灣企業長久存在的經營現象，企業認為設立較多組織階層有助於主管指揮與控制員工行為，故阿米巴領導者容易由中高階主管擔任，企業對於財務資訊的揭露仍顯得保守，因此導入阿米巴經營管理容易產生無法讓員工了解公司經營現況。 依據上述問題，分析出適合導入阿米巴經營管理的企業特性——企業領導者能將利他與為了達成崇高目標不斷地努力工作直到成功之想法注入員工思維之台灣企業、內部能精準實施阿米巴經營管理會計制度之台灣企業、資訊系統的運作能導入市場機制的台灣企業及給予員工優於勞動市場薪酬之台灣企業。 然而，真正使阿米巴經營運作得以成功的先決條件還是在於企業本身是否重視員工價值以及企業是否給予能解決艱困挑戰的員工高額薪資，員工在物質條件與心靈精神受到滿足後，為了報答公司而努力工作，才能讓企業在尖端技術領域不斷地進行攻堅與突破、在營運流程中降低不必要的費用。 / Due to the small size of Taiwan’s domestic market, exports play an important role in Taiwan’s economy. However, with limited access to core technologies, Taiwanese enterprises that excel in developing business overseas as global mainstream or niche companies rarely become top players in their respective industries. Moreover, owners of these Taiwanese enterprises tend to rely on bulk orders from overseas clients to gain corporate profits and sustain global competitiveness, but are unlikely to maintain product or service competitiveness in the global market because of failure in fundamental cost reduction. This study investigates the practice of the Amoeba Management System (AMS) when applied to Axiomtek, Advantech, Golden Friends Corporation, and three European companies. By comparing the scenario of Kazuo Inamori’s AMS in Kyocera Corporation and how he applied it to Japan Airlines with the scenario of implementing the AMS in the said Taiwanese (i.e., Axiomtek, Advantech, and Golden Friends Corporation) and European companies while analyzing the problems arising from the implementation in these companies, the study finally identifies the characteristics of Taiwanese companies that are suitable for adopting the AMS. The study findings reveal that the implementation of AMS is effective in four types of Taiwanese enterprises: (1) enterprises whose owners motivate employees toward achieving corporate goals, (2) enterprises that adequately apply the AMS to their accounting management systems, (3) enterprises that apply a market-based approach to developing their enterprise resource planning systems, and (4) enterprises that provide employees with competitive salaries and benefits packages.