智慧資本研究可分為策略流派（strategic stream）與評量流派（measurement stream）。前者主要研究如何創造與運用智慧資本，以及探討智慧資本與價值創造的關係；後者著重如何對智慧資本進行衡量。 　　本研究依評量流派之觀點，以民國91年度資訊電子業上市公司為樣本，探討智慧資本資訊對於企業價值的影響。本文採用內容分析法對各樣本公司進行揭露程度評比，採用Ohslon (1995)模型進行實證研究，結果顯示智慧資本之資訊揭露與企業價值攸關，揭露程度與公司價值成正向關係。就分項智慧資本而言，流程資本以及關係資本之揭露程度與公司價值有顯著關係；然而，人力資本與創新資本的揭露程度與公司價值之關係均不顯著。 / The research in intellectual capital (IC) can be divided into two streams focusing on strategic aspect and measurement aspect, respectively. The former stream investigates how to create and use IC and concentrates on the relation between IC and the value creation. On the other hand, the measurement stream is more concerned with the IC reporting and measurement. 　　Basing on the view of measurement stream, this study selects 177 listed companies in Taiwan electronic industry in 2002 as a sample and investigates the effect of IC information on firm value. By using content analysis method to score the degree of IC disclosure for each sample firm, the empirical result shows that the comprehensive disclosure of IC has significant and positive effect on firm value. When we further look into the decomposition of IC disclosure, both relation capital and process capital are found to have positive and significant effect on firm value while the human capital and innovation capital do not have such a significant relationship.

在講求品質創新與顧客導向之時代中，隨著顧客的需求和期望，創造產品之一元品質和魅力品質，是促使企業不斷地精益求精之動力，同時也使企業更具競爭力，進而使企業能永續經營。 本研究以CK電腦公司之工業用筆記型電腦HDD為研究對象。公司提出因RT686型號工業用筆記型電腦無法通過軍規振動測試，公司正準備開發新型號。本研究將對舊型號之電腦HDD內部緩衝材做設計，待找到防振效果最佳之緩衝材設計後，將其應用至新機型電腦，使其能通過軍規振動測試。 透過實驗設計方法規劃和執行三階段之HDD振動實驗，並收集實驗數據，再分別利用MSE法、變異數分析結合迴歸分析法、回應圖和回應表分析法、類別資料分析法和倒傳遞類神經網路方法分析，以決定最佳緩衝材設計。在進行確認實驗後，找到不會因為外部環境之振動，使HDD之運轉速度發生暫停和轉慢情形之最佳緩衝材設計，防振效果良好，而且此緩衝材設計只使用一種材質，更是節省公司材料生產上之成本。

本研究旨在探討新北市特色小學之經營效率，本研究使用資料包絡分析法對於新北市47 所特色小學的經營效率進行分析，投入指標與產出指標係來自文獻探討及專家審題後取得。投入指標包括師生比、職生比、用人經費與資本門經費四項投入項；在產出指標的選取上，本研究選用遊學人次、參訪人次、特色學校課程與活動時數與媒體報導次數四項產出項。本研究期望描繪出最真實的新北市特色小學經營成果現況，並了解新北市特色小學在各投入指標與產出指標之績效變化。此外，本研究運用Mann-Whitney 檢定，探討新北市特色小學依背景變項分類為偏遠小學及一般小學後的經營差異。 本研究之五項重要實證結果如下： 一、新北市特色小學中有17所總技術效率屬相對有效率 在99學年度新北市特色小學資料中，在研究樣本的47所小學中，共有17所學校在效率值上達到相對有效率境界。 二、新北市特色小學總體經營無效率同時受規模因素、技術因素影響 以資料包絡分析法所定義的兩大效率來源論之，新北市特色小學總體經營無效率，同時受於「規模因素」與「技術因素」影響。 三、職生比為影響經營績效的關鍵因子 在投入變項中，「職生比」的敏感度最高，為影響經營效率之關鍵因子。 四、特色學校對於每一個產出項都應重視 在產出變項中，「媒體報導次數」的敏感度最高，為影響經營效率之關鍵因子，但其他三項產出指標對於效率值影響也很大。 五、一般學校與偏遠學校經營表現無明顯差異 在99學年度新北市特色小學經營效率分析中，可發現一般學校與偏遠學校在經營表現尚無明顯差異之處。 最後依上述研究結論，提出具體建議，以作為新北市特色小學、新北市教育局及教育行政機關參考運用。 / The purpose of this study is to explore the operational efficiency of featured elementary schools in New Taipei City. Data envelopment analysis (DEA) was conducted to analyze the operational efficiency of 47 featured elementary schools in New Taipei City. The input indicators and output indicators were obtained from literature review and expert review. The four input indicators were teacher-student ratio, staff-student ratio, human resources budget, and capital budget; the four output indicators were study tour person/times, visitor person/times, specialty school courses and activity hours, and media report instances. The findings can be used to accurately depict the operational conditions of featured elementary schools in New Taipei City, and understand the performance changes in input indicators and output indicators of these schools. In addition, Mann-Whitney test was conducted to examine operational differences of featured elementary schools in New Taipei City, as classified according to background variables into remote elementary schools and general elementary schools. The five important empirical results are described as follows: 1. The total technical efficiency of 17 featured elementary schools in New Taipei City is relative efficiency. The data on featured elementary schools in New Taipei City for 2010 academic year, suggest that among the 47 elementary schools in the research sample, 17 schools reached relative efficiency. 2. The overall operational inefficiency rate of featured elementary schools in New Taipei City is simultaneously affected by size factors and technical factors. According to the two main sources of efficiency as defined by DEA, the overall operational inefficiency rate of featured elementary schools in New Taipei City are simultaneously affected by “size factors” and “technical factors.” 3. Staff-student ratio is a key factor that influences operational performance. Among input variables, “staff-student ratio” has the highest sensitivity, and is the key factor that influences operational efficiency. 4. Specialty schools should emphasize each output indicator. Among output variables, “media report instances” has the highest sensitivity, and is the key factor that influences operational efficiency, but the other three output indicators also have major influence on the efficiency value. 5. There are no significant differences between the operational performance of general schools and remote schools. The analysis of operational efficiency of featured elementary schools in New Taipei City for 2010 academic year found that, it is possible to find that there are no significant differences between general schools and remote schools in terms of operational performance. Finally, suggestions are proposed based on the above research conclusions, to serve as a reference for featured elementary schools in New Taipei City, Bureau of Education in New Taipei City, as well as educational administrative authorities.

昔天津的經濟發展都落後於在中國內地的其他一些城市，提到天津，人們往往聯想到，她只是北京光環下的一個毗鄰城市。為了在經濟成長中保持天津經濟的穩定增長，天津採取了吸引大規模工業建設項目的發展策略，再加上近年濱海新區的蓬勃發展，不僅讓該區的經濟表現成績亮眼，也進而讓天津此一城市向國際化大都市腳步邁進。 再者，地處環渤海經濟圈沿海區位之天津濱海新區對其經濟發展推動也著實重要，主因係大陸將開發天津濱海新區納入國家十一五規劃和國家發展戰略，並批准濱海新區成為國家綜合配套改革試驗區，相關重大工業項目都相繼落戶於濱海新區，進而促使天津濱海新區成爲國家級新區中發展最爲迅速的新區，所以本研究係從文獻探討回顧探討影響天津經濟發展的決定因素，並利用樣本資料與實證模型來推估假設變數與天津經濟成長率之間的關係與影響程度，俾利提供學術上與實務上濱海新區在天津經濟發展中所扮演角色之參考。

本文為探討天津市政府所轄各區縣之地方效率，並找出影響該地方效率之因素為何，首先針對有關天津政府效率之評估指標、財政分權程度之衡量及天津政府效率相關政策之文獻進行回顧，同時整理天津市所轄各區縣可能影響效率相關因素之發展現況，藉以取得適當變數，接著本研究將設計實證模型並進行假設，包含各項資料蒐集與整理，在利用資料包絡分析法(DEA)加以評估獲得天津市所轄各區縣之地方政府效率值後，並以TOBIT迴歸模型衡量相關因素對其效率之影響情況。 最後，本研究發現，對於天津市政府所轄各區縣之地方政府效率影響，其中以物價上漲程度、時間趨勢變數均屬負向變數。而財政分權程度、地方政府規模、經濟發展程度、開放程度則均為正向變數。而財政分權程度、地方政府規模均非屬單調性變數，表達該變數所影響效率狀態將非必然為單向相關，當程度或規模有所變化，其影響也可能將隨之化作反向影響。另外，就天津市所轄各區縣在2008至2010年政府效率之表現，以和平、河東、河西、南開、河北、北辰、濱海新區等7區有較高之政府效率，可期未來將更有突出發展。

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有鑑於都市地區建築物老舊衰敗、避免重大災害發生、區域環境逐漸惡化以及復甦都市機能，政府自民國87年發布實施都市更新條例以來，迄今已20載，惟事業實施速度緩慢成效堪慮；以台北市為例，35年屋齡之老舊住宅幾達住宅存量之55%以上，目前所能更新者僅11,388戶(包含違建戶)，為總存量之1.12%而已，對於如何加快都更速度已廣為各方關注；然近年來若干都市更新事業之實施糾紛頻傳，以致各界議論紛紛，評論不斷；本研究之宗旨無意再行發掘更多潛藏問題與實施障礙，乃針對台北市所存11,219戶屋齡超過40餘年重建迫切之整建住宅，就20年來專家學者之評論、理論基礎、文獻回顧、實務案例等所生之影響因素，加以綜合整理，藉由邏輯性的統計分析，冀能釐清都更事業實施過程中住戶及專家所關切之關鍵影響因素之相對關係，俾便有助於供各界參考。 本研究以台北市中正區某整建住宅實施都市更新重建事業為實例，就文獻回顧之理論基礎、法律規範之要件及程序、透過實務訪談與問卷調查方式，探討影響『整建住宅自力更新』之評估準則與指標要素，歸納為「法規制度面」、「共識整合面」、「分配制度面」、「規劃設計面」、「財務金融面」等五項評估準則，並由實務訪談延伸「法規明確易行」等二十個影響要素，依此建置層級架構，運用「分析網絡程序法，ANP」進行定量定性分析，其間輔以專家決策分析軟體（Expert Choice 2000版）及運用微軟Excel軟體2010版，進行問卷調查統計分析。 問卷調查結果分析整宅自力更新首重評估準則為「分配制度面」、權重為24.60%，在五項準則中約占整體權重四分之一比例；而影響要素中指標整體優先排序最高為「公平公開的分配方式」8.23%，達平均權重值5%之1.65倍之多，無論專家或住戶咸認都市更新後所創造的再發展價值應以公平公開方式進行再分配為優先選項，其後另二優先指標為「第三部門介入輔導」及「信任關係」的建立，其要素權重分別為8.13%及6.33%，對於繁雜的都市更新重建事項，住戶顯示專業弱勢地位，亟需公正第三方部門進行介入輔導；而團體中住戶領導者的無私奉獻將有助於群體中產生信任、凝聚向心力，順利推動以再開發利潤為共同資源、社區重建為目標的集體行動-都市更新事業之開展。 研究建議在類屬整建住宅等相對弱勢居住族群區域中進行都市更新重建事業時，應優先考慮以公平公開方式進行分配更新後價值，藉由公辦都更抑或自組更新會方式實施皆屬之。由於相對經濟弱勢族群之都更相關專業知識欠缺，應藉由第三公正單位積極介入進行輔導，以導正部分錯誤訊息與觀念。而財務金融面之強化將有助於都更得以順利推動實施，主要在於融資貸款興建成本費用之廉價取得，並藉由信託機制以保障重建事業得以完成。關於後續之研究建議繼續進行後半部實施決策之選擇分析，以完整(整宅)都市更新實施方式決策之分析。對於統計操作之建議為：於各影響評估準則中，慎選具指標性之相同個數影響要素以進行問卷調查，以免優先權重遭遇稀釋之疑慮以致結果數據難以客觀相互比較；篩選指標要素亦不宜繁多，期評比者免於評斷疲累以致統計數據之信、效度頓減。 / In view of the old decay of buildings in urban areas, to avoid the occurrence of major disasters, the gradual deterioration of regional environment and the revival of urban functions, the fulfillment so far has been 20 years since the enforcement of the Urban Renewal Ordinance in 1998, but the slow pace of its implementation have been worried; in Taipei City, for example, the old building over 35 year-old scales housing stock 55% above, up to now which can be rebuilt amounts only 11,388 households including some of illegal’s, for the total stock of 1.12% only. How to accelerate the urban renewal has been widely concerned, but in recent years, several renewal implementation disputes emerged, making controversies constant; The purpose of this study intends no longer to explore more potential problems and obstacles of implementation, but aims the 11,219 resettled tenements in Taipei, aged more than 40 years old and being urgently reconstructed, Integrates the reviews of theories, literature and practices to find out the influential factors of the renewal implementation. Through logical statistical analysis, try to clarify the relative relationship between the key factors of concern to the residents and experts in the process of implementation, so as to facilitate the reference to the field of urban renewal. This study takes an project of the urban renewal and reconstruction in Zhong-zheng District of Taipei City as an example, based on the theories of literature review, the elements and procedures of the legal, and through practical interviews and questionnaires, this study explores the influential criteria and indicators of the "Urban Renewal", and concludes the five criteria of "legal institution", "consensus integration", "allocation system", "planning and design" and "financial support". Besides, from the practical interviews, it derives "clarity and feasibility of the regulations" and other 19 factors. According to these factors, it organizes the hierarchy, and using the "Analysis of Network Process, ANP" for quantitative and qualitative analysis, while supplemented by analysis software of Expert Choice 2000 and Microsoft Excel 2010, carries on statistical analysis of the questionnaire survey. According to analysis results, it appears the first priority criteria to be "allocation system" weighting 24.6%, about one-fourth proportion of the overall weight of five criteria, and it’s main factors "fair and open distribution method" weights 8.23% , priors to all the others, up to 1.65 times the average value of 5.0%. Ether experts or residents recognize the value of the redevelopment created by urban renewal should be redistributed in a fair and open manner. The subsequent two priorities show "intervention and guidance of third party" and "the erecting of trust relationship", the weight for each is 8.13% and 6.33% respectively. For complex urban renewal reconstruction matters, the residents acknowledge the professional deficiency, the urgent need for counseling of impartial third party, and the community leaders with the selfless dedication will help to generate trust, cohesion, and smoothly promote such a collective action with the redeveloping benefits for common resources and community reconstruction as the goal. This study suggests that in the case of urban renewal and redevelopment in areas of relatively disadvantaged living groups such as the Resettled Tenements, priority of the influential factors should be given to “fair and open distribution method”, with government implementation or self-renewal will be accomplished either. The lack of expertise for the disadvantaged residences could be guided by a third impartial organization to modify some of the error messages and inappropriate concepts. The enhanced financial measures will help smoothly implementing the project also, the main reason lies in the low cost of construction financing, and the guarantee of the reconstruction completion by trust mechanism. The follow up study should be suggested to continuously study the second half of the decision-making to carry out the choice of analysis of urban renewal as a whole. The suggestion for statistical operations is to carefully select the representative same number of influential factors in each criteria for conducting the survey, so as to avoid any weight dilution and cause difficulty for objective comparison with each other.

近年來企業社會責任蓬勃發展，落實企業社會責任的企業更具競爭優勢，因此越來越多企業投入企業社會責任領域。其中，公益活動是覆蓋CSR範圍最廣、企業參與程度最高的，即將企業社會責任視為企業的機會，從中創造與利害關係人的共享價值。 網路時代，常在新聞和社交媒體曝光的科技業的CEO，幾乎可以說是企業形象的代言人。本研究認為讓科技業CEO親自代言企業公益活動，應該更具說服力。同時，台灣的高科技產業，不僅是最早開始重視社會責任概念，也是表現最佳的產業。本研究選擇科技業的公益活動組合為研究主體，以了解消費者對於「何種類型的企業公益活動、於何地舉辦、由何種形象的企業執行長代言」所組成的公益活動適配組合之偏好程度。以及，何種公益適配組合對於不同的消費者來說是最有效的。藉由上述研究，獲得一個一般性的公益活動組合原則。 本研究主要使用聯合分析法進行分析，搭配單因子變異數分析和人口統計變數。最後，獲得以下結論： 1.對整體消費者而言，最重視的屬性依序為「公益活動地點」、「公益活動類型」、「企業執行長形象」。上述三個受測體最喜愛的水準分別為「台灣」、「環境保育－實踐綠色生產」和「守信細心的臉書－馬克·祖克柏」。 2.將消費者依生活型態分為四群：社交創新、流行時髦、務實進取及居家樂活。對不同生活型態的消費者而言，在公益活動類型的選擇上明顯各有所好；對企業執行長形象的偏好有略有差異性，但是在公益地點的偏好相同，皆最喜歡自身所在的台灣，最不喜歡距離遙遠的北歐。其中，社交創新集群，最重視企業執行長形象、公益活動類型和生活型態的一致性，視郭台銘和創新加速器為最適配的組合；流行時髦、務實進取及居家樂活集群，則喜歡「守信細心的臉書－馬克·祖克柏」，搭配較傳統的公益活動－實踐綠色生產及社區關懷。 / Recently, corporate social responsibility has become so flourish, in that implementation of corporate social responsibility embedded enterprises with more competitive advantage. And CSR is regarded as opportunities for enterprises, from which to create and share the value of stakeholders. That’s why more and more companies steps into the field of corporate social responsibility. Among all CSR activities, corporate philanthropies are the most extensive ones, for it involving the highest degree of business participation. In the age of Internet, we can often see the exposure of CEOs of the technology industry in news and social media, so they are sometimes be seen as the corporate image. Therefore, this research assumes that CEO could be a convincing spokesman for corporate philanthropies. Furthermore, Taiwan's high-tech industry is not only the first to pay attention to social responsibility, but also the best practice benchmark among all sectors. Therefore, this study attempt to find out an optimal combination of corporate philanthropies in the technology industry - "what type of corporate philanthropies, where, by what kind of image of the executive CEO endorsement," attracting customers most. And what kind of corporate philanthropies combination is the most efficient fit for consumers with different lifestyles? Through the research above, this study tries to establish general principles for compositions of corporate philanthropies. To analyze the preferences of consumers with different lifestyles, the researcher uses the conjoint analysis mainly, with ANOVA analysis and demographic variables. In conclusion, we obtain the best optimal compositions as follows: 1. For consumers as a whole, the most important attributes are "location of a cause ," type of philanthropy "and "CEO image" in descending order. The personal levels of each attribute are "Taiwan," "Environmental Conservation - Green Production" and "Careful- Mark Zuckerberg." 2. Consumers are divided into four groups according to lifestyles: (1)Innovative group: Taiwan, Star-ups accelerator, and Terry Gou. (2)Fashionable group, pragmatic group and contented group: Taiwan, Green production, and Mark Zuckerberg.

以人為本，是人力資源管理的核心概念，也是政府部門導入員工協助方案並積極推動的核心理念，主要目的是期望藉由員工協助方案的推動，提升個人及組織的績效。 　　本研究旨在探討臺北市政府推動員工協助方案，機關內部顧客，包含人事人員及一般業務單位同仁，對於員工協助方案各構面之滿意度及成效。研究方法除了檢閱員工協助方案相關文獻及理論外，並以問卷調查法及深度訪談方式，獲得實際資料進行分析，產生研究結果以回應本研究問題，再輔以重要性－表現分析法（Importance-Performance Analysis, IPA）對推動員工協助方案的重要度及滿意度分析，以獲得該方案未來推動方向之政策性建議。 　　本研究以問卷調查及深度訪談方式進行評估，問卷調查部分，共計發出400份問卷，回收有效問卷為365份，有效樣本回收率為91.25%，所得資料以SPSS統計分析，研究結果如下： 一、影響員工協助方案推動的因素： 透過深度訪談結果，歸納影響臺北市政府員工協助方案推動主要因素分別有：「機關首長或單位主管的支持度」、「保密倫理制度的建立」、「組織文化的差異」、「性別影響」、「員工協助方案的設置模式」、「人事人員具備轉介能力及人本關懷的人格特質」、「辦理相關主題訓練課程」及「行銷與宣導」等8項影響因素。 二、不同人口變項與認知程度之研究對象對於員工協助方案「滿意度」及「服務成效」分析： （一）對員工協助方案的「接觸程度」與「滿意度」有相關、但與「服務成效」無相關； （二）對員工協助方案的「瞭解程度」與「滿意度、服務成效」均無相關； （三）對員工協助方案的「需求程度」與「服務成效」均有正面影響； （四）對員工協助方案的「重要性認知」及「需求程度」，與員工協助方案的「個人、組織及整體成效」有正面影響，其中員工協助方案「重要性認知」與「整體滿意度及服務成效」亦有正面影響。 三、員工協助方案的「重要性」與「滿意度」之關聯性 本研究透過重要性－表現分析法，分析目前推動員工協助方案「急待改善區」及「次要改善區」推動項目，並根據現行推動的困難及應加強改善部分，提出建議改善面向。 　　最後，透過本研究結果提出相關政策改善建議，希望能提供臺北市政府未來推動員工協助方案訂定服務策略或辦理內容之參考，並參考本研究評估項目及模式進行評估，藉以提高員工協助方案可發揮成效，並期對提升公務機關整體工作績效產生助益。

近年來，因中國及新興國家的需求下降，以及歐美國家經濟成長趨緩，使全球航運市場競爭日益激烈，造成海運業損失慘重，2016年9月，世界排名第七的韓進海運宣布破產保護。在台灣，2016年海運業虧損也超過200億元，使得行政院緊急通過海運業600億的紓困貸款。 　　在如此艱困的經營環境中，企業必須擁有良好的供應商評鑑制度，做出良好的採購決策，才能提供具有競爭性的服務予顧客，因此本研究將探討如何針對航運產業的供應商進行評鑑及選擇。此外，供應鏈管理最重要的部分在於如何管理供應商，因為供應商之好壞攸關整個供應鏈之品質、風險與成本，因此，本研究著重於供應鏈管理之核心，並探討管理供應商之根源，進行供應商評鑑與選擇之探討。 　　本研究主要為提出並示範個案公司如何建立一個完整的供應商管理系統，因此評選出之指標未必為直接適用之指標，主要以德菲法、層級分析法及文獻探討法，提出該公司如何選出適合的指標，評斷各個指標之權重，再藉由文獻探討法提出下一層級之評鑑項目。在擁有供應商評鑑指標後，於供應商管理系統中，提出公司如何評估何種情況下需要外包、如何組成評鑑小組、如何針對各個指標進行評分，及哪些採購需要使用本研究所建議之系統。 / In recent years, due to the decreasing demand in China and emerging countries and the slower economic growth in Europe and the United States, the competition in the global shipping market has become increasingly intense, resulting in heavy losses in the shipping industry. In September 2016, Hanjin Shipping, which had been the world’s seventh-largest container shipper, filed for bankruptcy protection. In Taiwan, the loss of shipping industry had exceeded NT$ 20 billion dollars in 2016, causing the Executive Yuan of the central government to emergently approve the relief loans of NT$ 60 billion for the shipping industry. In order to provide competitive services for customers in such a difficult business environment, enterprises must have a good supplier evaluation system for them to make good purchasing decisions. On this account, this study intends to explore how to conduct the evaluation and selection of suppliers in the shipping industry. In addition, a good or bad supplier would affect the quality, risk and cost of the entire supply chain, and thus the most important part of supply chain management lies on how to manage the suppliers. Therefore, this study focuses on the core of supply chain management, investigating the root of the management of suppliers, and also exploring the evaluation and selection of suppliers. This study mainly proposes and demonstrates how the subject company of the case study establishes a complete supplier management system, so that the selected indicators may not be directly applicable indicators. This study uses the Delphi Method, Analytic Hierarchy Process (AHP) and literature review to analyze how the subject company selects the appropriate indicators and determines the weight of each indicator, and also uses the literature review to determine the evaluation item for the next hierarchy. After having the evaluation indicators for suppliers, this study further proposes that in the supplier management system, how the company evaluates the needs for outsourcing in specific circumstances, how to form an evaluation team, how to score for each indicator, and what purchases need to use the system proposed in this study.