本研究以臺灣的科技產業裡，四個透過專業分工的經營模式成功，成為同業中最具有創新價值的個案為例，包括聯強國際（專業資訊通路業）、臺積電（專業晶圓代工業）、凌揚科技（專業IC設計業）、華碩電腦（專業主機板業），以「專業分工、知識管理與創新之關係」為研究的主軸，探討：1.產業中專業分工的形成原因？2.成功的專業分工廠商的知識管理模？3.廠商專業分工的結果是否有具體的創新？4.專業分工廠商會不會考慮多角化？研究發現如下： 一、專業分工策略的形成，受到五個因素的影響，包括規模經濟利益、知識專精利益（這兩個因素，係廠商所追求的專業分工利益，利益越大越有助於策略的選擇）；廠商面臨的交易成本、產業合作綱路支援的程度（這兩個因素，歸類為產業環境前提，交易成本越低、綱路支援越完備，越有助於廠商對策略的選擇，但是即使是產業環境前提不佳，在某種程度上廠商可以克服之，以追求更大的專業分工利益），最後是核心經營團隊的支持程度（係包括了廠商的知識技術能力、與對專業的承諾與投入，為廠商自發的因素）。 二、知識專精利益的實現，相較於規模經濟利益的追求，是一個複雜的過程，起因於某一價值活動或產品的提供，所需知識或技術有高度的路徑相依的特性，因此廠商透過持續發展與累積該專業知識或技術能力，可以造成競爭者難以短期內模仿、或移轉的核心競爭力，稱之為知識專精利益，係專業分工之策略選擇的重要利益之一。 三、透過對廠商知識管理模式的觀察發現，專業分工利益的實現，有賴於良好的知識管理，並且透過持續建構專業關連的知識，廠商的確有較多的本業創新。廠商的知識管理模式，包括：1、知識創造：強調廠商所專業的價值活動或產品提供高度關連的知識為主 2、知識流通：專注於廠商所專業的價值活動或產品提供關連之知識的的尋找與取得，知識來源多以技術領先的同業，或上下游廠商為主 3、知識蓄積：廠商十分重視知識的蓄積，多半同時將知識蓄積在人員，與實體設備或技術文件上 4、知識擴散：廠商知識壙散的方式，多半強調教育訓練與共同環境的塑造。 四、當專業分工廠商累積的核心知識之知識範疇利益，超過廠商的單一價值活動或產品提供的知識規模經濟利益時，專業分工廠商傾向於透過相關多角化，追求企業成長。 本研究最後呼應Chandler （1990）與吳思華（民85）觀察企業成長（是一種規模經濟與範疇經濟利益交替追求的過程），進一步考慮核心知識管理的觀念，提出一個『以知識為核心的企業成長動態邏輯的觀念性模型』。

亞太金融中心是我國亞太營運中心計劃之一，金融中心所應具備之條件包含有許多方面，例如基處條件或是國內之相關法令規定之嚴格與否等，其中金融創新之能立亦使各國成立亞太金融中心一個必須具備之條件。本研究為亞太金融中心計劃之縮小範圍，乃針對金融創新以分析層級程序法分析出亞太金融中心中之金融創新透過許多專家學者之建議發展出針對此一議題所應涵概之範為與架構．再根據所發展出之問卷發展出專家問卷以此一專家問卷發給各實務單位或是學術界之專家針對此一議題分析出亞太金融中心金融創新所應包括之項目及其優先順序。在針對發展之項目分別評估各基礎建設所應該配合之優先順序。

全球暖化、能源短缺等環境議題不單止為世界的氣候帶來改變，隨著環境議題近年來逐漸受到人們重視，企業界的回應態度由早期被動因應，也開始轉變為主動結合企業經營理念，實踐兼具環境與經濟目標之綠色經營，並將經濟、社會與環境三個層面平衡之永續觀點，融入至企業所有活動之中，以此觀點開拓適應環境且能創造價值之新商機。 本研究旨在探討並驗證綠色思維不再是企業發展的障礙，反而是成為促進企業競爭力和可持續發展的圭臬。研究採取個案研究方式，以日本 Panasonic集團為研究對象，說明其藉由將綠色思維納入企業的核心價值中，並運用核心能力、調整資源和組織運作，重新界定顧客價值，提供整合性的服務，打造創新的商業模式，藉由解決社會的需求，提升企業的競爭力並追求達成企業、社會皆能永續發展的最終目標。 研究架構則採用野中郁次郎提出的創新商業模式架構為理論基礎，從建立企業願景、提出價值主張，透過建構、整合、重組組織的技術、資源和能力，以適應快速變化的外部環境。更重要的是企業應以永續經營的概念，對於自己本的核心競爭力有具體的了解，透過平日的生產活動去強化它的力量，配合本身的核心能力、活用它朝既存事業有關連性的新事業發展，發展不同於舊有思維的創新商業模式，協助企業創造新商機、開發新市場，最終得以建立其他競爭對手無法仿效的整體優勢。

本研究旨在瞭解稅務機關組織文化與組織創新績效的現況，分析不同背景變項在組織文化與組織創新績效的差異情形並探討兩者間之相關情形及預測力。本研究採問卷調查法，以臺北縣政府稅捐稽徵處員工500位為研究對象，回收有效問卷共達465份，資料分析方法係以SPSS for Windows 14.0視窗版套裝軟體進行處理分析，統計方法有項目分析、因素分析、信度分析、獨立樣本t檢定、單因子變異數分析、LSD事後多重比較檢定、皮爾森積差相關分析及多元逐步迴歸分析。實證結果發現： 一、稅務機關員工知覺組織文化現況，以支持型文化得分最高，其次依序為官僚型文化、效率型文化，得分最低為創新型文化。稅務機關員工知覺組織創新績效現況，以技術創新得分最高，其次依序為數位創新、觀念創新、管理創新，得分最低為研發創新。 二、稅務機關組織文化對組織創新績效有顯著且正向的關聯性存在。 三、稅務機關組織文化對組織創新績效及其構面具預測力。創新型文化對研發創新、觀念創新、整體組織創新績效具有較高的預測力；支持型文化對管理創新、數位創新具有較高的預測力；官僚型文化則對技術創新具有較高的預測力。 關鍵字：組織文化、組織創新績效、稅務機關 / The purpose of this research is to understand current status, analyze differences and investigate correlation between the organizational culture and innovation performances of tax affairs institution. A questionnaire survey is applied in this study, with 465 effective questionnaires collected among 500 staffs from Taipei County Revenue Service Office. ‘SPSS for windows 14.0’ statistical software was used for data processing and analysis of this survey, whose statistical methods include item analysis, factor analysis, reliance analysis, t-test, one-way ANOVA, multiple comparison test following LSD, Pearson product-moment correlation analysis, and multiple stepwise regression analysis. The following results have been found: 1. Tax affairs institution staff toward consciousness organizational culture present situation: supportive culture gets the highest score, bureaucratic culture, efficient culture, innovative culture in sequence. Tax affairs institution staff toward consciousness organizational innovation performance present situation: technical innovation gets the highest score, digital technology innovation, conceptual innovation, administrative innovation and R&D innovation in sequence. 2. There exists positive and obvious correlation between the organizational culture and innovation performances of tax affairs institution. 3. Predictability is observed between the organizational culture and innovation performances of tax affairs institution. The innovative culture has higher forecasting ability in R&D innovation, conceptual innovation, and entire organizational innovation performances. The supportive culture has higher forecasting ability in administrative innovation, digital technology innovation. The bureaucratic culture has higher forecasting ability in the technical innovation. Keywords: organizational culture, organizational innovation performance, tax affairs institutio

綜觀國外加油站產業經營方式，多朝向三大方向發展：一是『開源』，意即進行多角化發展，目的是希望引起來加油消費顧客增加其他消費，提高客單價或使顧客因被某項多角化服務所吸引而順便前往消費，以增加本業收入，此類加油站的設置朝向單站規模大型化與綜合化的方向發展；二是『節流』，主要在推行加油自助化發展，更新設施設備轉向自動化，以自動化設備取代用人力，降低人事費用成本，擁有成本優勢的業者，自然得以較低的油品價格吸引客人前往消費，此類加油站的設置朝管理標準化與資訊化的方向發展；第三則是『創新』，主要係提供差異性或異業結盟服務，擴大服務範疇，以提供加油的客戶更便利綜合性的服務為訴求。 基於國內日益競爭的加油站市場，所導致的贈品發送，現金降價等促銷戰。本研究目的在探討現有國內外加油站多角化經營模式、參考國外發展歷程，試圖在國內受限的法規環境之下，提出三種實務上可行的加油站創新服務經營模式：整合型多元積點制度、整合CRM之智慧型車輛保修服務及加油站Drive-Thru購物模式，以期把民眾對加油站的觀感由簡單的加油轉換至提供多功能貼心服務的通路，期待本文所提之創新服務方案，能實際為目前加油站業者採納與應用，為國內的消費者帶來更多的附加價值與生活便利，帶領國內加油站服務走向優質化服務的新境界，創造業者與消費者雙贏的局面。

在全球邁入服務經濟時代的發展趨勢下，服務創新成為產業新興的熱門課題。過去以製造業為主體的台灣企業，也意識到產值和毛利不斷被壓縮，以及製造業和服務業的界線日趨模糊的現象。為了獲取長久的競爭優勢，不少製造業者已體認到，過去在成本、技術與品質上的領先已無法提高產業附加價值，因此必須向價值鏈兩端延伸，利用創新服務來為產品增加附加價值，而這也成為現今製造業的致勝關鍵。 過去文獻對於服務創新的議題已有不少研究，主要是在探討企業發展創新服務的過程與策略考量，或是研究服務創新的發展模式，抑或是服務創新專案。此外， 關於製造業推動服務化方面，只有少數在探討產業轉型及經營策略與模式，但更少有探討製造業服務化發展內涵之個案研究。因此本研究利用深入訪談的個案研究法，針對推動服務化發展的製造業廠商，探討其服務創新概念如何產生與服務創新的內涵，並輔以核心能耐的觀點，來探討製造業服務化專案的推動與組織核心能耐建構之關係，以提供未來有意推動服務化發展的台灣製造業廠商作為參考。 本研究的結論如下： 1.製造業廠商在和客戶接觸的過程中，會根據本身對內外部環境背景知識的了解，「主動」創造客戶的需求，提供差異化的加值服務，並建立與客戶間的夥伴關係。 2.製造業廠商推動服務化時，在服務範疇上會考慮往供應鏈上下游延伸，以及發揮本身的優勢功能；在作法上則會以提供客戶「一次購足」與「完整解決方案」的服務為主。 3.製造業廠商在推動服務化的發展方案時，會進行跨部門的組織運作，並且透過教育訓練和跨域合作的方式，培養員工新的專業知識與技能。 4.製造業廠商推動服務化時，若本身的事業知識越豐富，則越能洞悉產業的發展趨勢，此外，若是其擁有更完整的市場知識，則有助於提出創新的服務概念。 5.製造業廠商推動服務化時，不管是創造新的實體系統，或就原有的實體系統進行整合與建構，都會強調資通訊科技的輔助效果。而企業對於技術知識的掌握度越高，則越有助於服務創新的發展。 6.製造業廠商推動服務化時，會以「創新」作為組織新的價值觀與企業文化。 關鍵字：製造業服務化、服務創新、核心能耐 / In the trend of global development of service economy, service innovation has become an emerging hot topic of industries. Taiwanese companies, the main part of which are manufacturing industries in the past, also realize the phenomenon that the income and gross margin are deceasing, and the difference between manufacturing and service industries has become blurred. In order to gain long-term competitive advantages, some manufacturing firms has noticed that being in the lead of cost, skill and quality during the past is unable to enhance the value-added of industries. Therefore, they think it is a must to extend their activities to both ends of the value chain, and then to gain value-added on products by using service. However, this has become the key to success for present-day manufacturing industry. In the past, most researches related to service innovation mainly focus on the process and strategic level of innovative service development, the developing model of service innovation, or projects on service innovation. Besides, regarding the servitization of manufacturing firms, only a small number of studies focus on investigating the transformation of industry and operational strategy and models, but there are fewer case studies on servicizing development of manufacturing industry. Therefore, this study focuses on the intension of service innovation of servicizing manufacturing firms by means of thorough interview and case study. Besides, this study is auxiliary by the perspective of core competence to explore the relationship between servitization of manufacturing firms and the construction of organizational core competence, and aims to provide a reference for Taiwanese manufacturing firms which purpose to develop servitization in the future. The preliminary research findings include: 1.Manufacturing firms will “positively” create customers’ need during contact with customers in terms of their background knowledge of internal and external environments, provide differential value-added service, and develop partnership with customers. 2.Manufacturing firms will consider extending their service to the up- and down-stream of supply chain, or bring their superior function into service development when driving the development of servitization. And the way they do is to provide their customers with service of “One-stop Shopping” and “Total Solution” via front- and back-end systems and service providers. 3.Manufacturing firms will proceed on trans-departmental organizational operation when driving the development of servitization. And they train their employees to have professional knowledge and skills through educational training and interdisciplinary collaboration to drive the service innovation. 4.The more industrial knowledge the manufacturing firms have, the more insights into the industrial trend they have. Besides, it will be help to bring up ideas about innovative service if companies know well about their markets. 5.When manufacturing firms drive the servitization, no matter what to create a new physical system or integrate the original physical systems to a new one, the auxiliary effect of ICT is emphasized. And the more technical knowledge they have, the more chances of innovative service development they will find. 6.“Innovation” is regarded as a new value and enterprise culture when manufacturing firms drive the development of servitization. Keywords: Servitization of Manufacturing, Service Innovation, Core Competence

本研究主要探討企業管理者如何因應環境快速變遷而採取必要的企業轉型策略，而企業在進行轉型時，轉型考慮的因素為何？以及在進行轉型時，企業所面臨的問題與挑戰為何？有哪些關鍵因素會促使企業轉型成功進而持續成長？而創新商業模式又如何幫助企業突破難關？本研究經由文獻中尋找合適且相關資料，再透過個案訪談法，深入了解個案公司企業轉型過程與內容，藉由企業高階經理人與企業成員之專業素養與豐富的經驗，進行相關議題之探討，檢視影響個案公司在進行企業轉型面臨的外部和內部環境分析，以及最後歸納出影響企業轉型的關鍵成功因素。 本研究歸納出企業進行轉型以及商業模式創新時，關鍵成功因素包含領導者必須因應環境與趨勢而清楚規畫出企業未來營運之目標與願景外，與員工妥善溝通、激勵員工，以及適時給予回饋也是必要的。最後關鍵成功因素亦包含企業如何與供應商或合作夥伴配合，以快速回應和滿足市場與顧客之需求，而在本研究於此個案研究中發現，企業經營者之策略敏銳度及經營態度會深深影響企業轉型之成功與否。 本研究期望能協助企業之經營者，透過本研究結果去尋找合適的企業轉型策略，以使企業更穩健成長與茁壯，將企業轉型這項艱鉅的任務化成明確且可行的任務。 關鍵字：企業轉型；商業模式；創新 / This study aims at how enterprise manager took necessary transformation strategy to adapt to the rapid change of the environment. And when enterprise transforms, what kind of factors would take into consideration? And in the process of transforming, what kinds of questions and challenges will be concerned? Also, what kinds of the main key factors would make the enterprise successful and continue growing up? How would innovative business model help the enterprise break through the difficulties? This study found out the related information from the past document records, and learned how an enterprise transformed and their transformation process by interviewing the managers and visiting the company. And by visiting the top manager and the employee of the company, the study did research related to the topic. Finally this study did the related outside and inside analysis about the transformation, and sum up the key successful factors affecting the company. The results of this study indicated the critical factors that affected the successful business transformation and innovative business model included that leader must have well planned the future business target and vision according to the environment and trends. Communicating with the employees, encouraging them and giving feedback to them are also necessary. And the critical successful factors included how to cooperate with the suppliers and their business partners in order to response quickly to the market and satisfy the customers’ needs. This study found out that the attitude and vision of the leader also affected how the corporate transformed very much. It was hope that this study can help the leader of an enterprise to find the suitable transformation strategy through the result from this study, and further to change the challenging mission of the transformation into a clear and feasible mission to make the enterprise more strong and grow stably. Key words: Transformation, Innovation, Business model

本研究以Davis (1986)的科技接受模型為基底架構，結合Ajzen (1985)的計畫行為理論，並加入Rogers (1983)之創新擴散理論，探討使用者對於「Orbi創新會展智慧服務平台系統」的使用意願以及使用者在使用Orbi時所在意的因素，分別探討系統品質對知覺有用性、資訊品質對知覺有用性、主觀規範對知覺有用性、個人創新特質對知覺易用性、知覺易用性對知覺有用性、知覺有用性對態度、主觀規範對態度、知覺易用性對其態度、態度對其使用意願關係。 　　本研究選擇第36屆國際電子產業科技展(TAITRONICS)做為個案展覽，此為一電子採購展，匯集國內外1,000家廠商展出年度新品，協助買主一次購足電子產業上中下游關鍵產品。在文獻探討以及與專家深度訪談後，進行問卷發展及樣本收集，總共回收118份有效問卷，並以Partial Least Square (PLS)進行分析，得到以下結論：  系統品質對知覺有用性有顯著正向影響  資訊品質對知覺有用性有顯著正向影響  主觀規範對知覺有用性有顯著正向影響  個人創新特質對知覺易用性有顯著正向影響  知覺易用性對知覺有用性有顯著正向影響  知覺有用性對態度有顯著正向影響  主觀規範對態度有顯著正向影響  知覺易用性對態度有顯著正向影響  態度對使用意願有顯著正向影響  使用意願對實際系統使用有顯著正向影響 　　資料量化後，本文再針對Orbi提出四點建議，提供Orbi作為後續發展參考。 / The study structure is based on technology acceptance model (TAM), combined with the theory of planned behavior (TPB) and innovation diffusion theory (IDT). In this research we used TAITRONICS as the target to study the behavioral intention toward “Orbi Service Platform” through a survey on its users. The conceptual construct includes the dimension of system quality, perceived usefulness, information quality, subjective norm, compatibility, perceived ease of use, attitude, and one’s behavioral intention. In addition, we examined above factors’ effect upon each other. The study chose the 36th International Electronics Show (TAITRONICS) as the target, which brings 1,000 international e-procurement exhibitiors and their new products together, to help buyers to buy anything they need at the same time. After intensive literature reviews and in-depth interviews, the questionnaire is developed and collected at the exhibition, TAITRONICS. A total amount of 118 valid questionnaires samples are analyzed via Partial Least Square (PLS) with the following conclusions:  System quality has significantly positive effect on perceived usefulness.  Information quality has significantly positive effect on perceived usefulness.  Subjective norm has significantly positive effect on perceived usefulness.  Compatibility has significantly positive effect on perceived ease of use.  Perceived ease of use has significantly positive effect on perceived usefulness  Perceived usefulness has significantly positive effect on attitude.  Subjective norm has significantly positive effect on attitude.  Perceived ease of use has significantly positive effect on attitude.  Attitude has significantly positive effect on behavioral intention. In summary, some management implications and recommendations are proposed, and further research directions are also identified.

2008年金融海嘯後，企業對資訊科技的投資開始下降，造成資訊技術以及資訊服務市場成長的趨緩，但同時卻為雲端運算服務市場創造了良好的商機，預估到2012年為止雲端運算服務市場每年的平均成長率可達37%，遠高於資訊服務市場5%的成長率。 本研究希望了解以雲端運算為基礎的成功創新經營模式之策略，探討雲端服務大廠IBM、Amazon.com、Google、以及Salesforce.com，歸納整理這些企業運用雲端運算產生成功創新經營模式的策略，了解在雲端運算出現後，這些企業如何清楚定位自己在產業中的角色。本研究進一步比較這四家企業運用雲端運算的策略，整理出這些策略的共同點為： 一、 運用雲端運算發展企業的核心價值並進行服務創造： 運用雲端運算的特性讓企業提供更即時、功能範圍更廣的服務，同時透過租用、訂閱的模式降低了服務的使用成本，擴大了使用服務的客戶群，並且從傳統單一方向的服務提供方式轉變為服務與服務之間、服務與使用者之間、以及使用者與使用者間產生連結，透過服務社群網路的不斷互動及服務的擴散產生差異化的經營模式，進一步形成專業的服務社群強化企業的核心服務價值。 二、 運用雲端運算整合價值鏈中的資訊並提供資訊仲介服務： 企業運用雲端運算的特性以及在產業中的經驗能有效的獲得價值鏈中上下游廠商的資訊與了解尚未滿足的需求，同時整合不同平台、軟硬體設備、以及商業流程，發展出資訊仲介角色的經營模式，有效整合價值鏈中的資訊並依照需求提供給合作廠商，幫助上下游廠商專注於其核心作業，並透過雲端運算主動地提供給顧客更方便、更靈活的服務，同時加強與價值鏈中上下游廠商的連結以及上下游廠商對資訊仲介者的依賴程度。

Taedok Science Town(TST) has long history. Almost twenty years had been spent from its planning on 1973 to completion of its physical form on 1992. By 1998, TST tenants are government-supported institutes, private industry research laboratories, government-invested institutes, government agencies, and high educational institutes, total 63. However, contrary to its long history, only little information concerning TST has been introduced to outside of TST. It’s because TST was designed only for R&D without industrial production and also because in the initial stage, TST was purposed to support chaebols scientifically and technically, even the research results belonged to chaebols. Therefore, even within Korea TST was not studied by many entities, but mainly by policy makers. This unique situation of TST is very deeply related to Korean national innovation system. In other words, without understanding Korean national innovation system, it’s meaningless to view TST alone. When Korean created record-breaking fast economic development in 1960s, Korean government focused on technology but what Korea had was only human resources. Government as a center of its innovation system reared up strategic industries and intensively supported. Especially Korean government did it by fostering some chaebols, so Korean economy was built by them and also heavily depended on them. At that time, TST as designed for supporting those chaebols. Naturally, government-supported institutes in TST took pivotal role in R&D and in other peripheral activities . However, TST system was not static but dynamic. From 1980s, government started supporting small and medium enterprises and to catch up with the world economic changes, government promoted corporate researches to create synergy in TST. When KAIST moved to TST on 1990, it activated corporate researches with many institutes, and created collaborative research culture in TST. Especially, in early 1990s, when Business Incubators introduced into Korea, TBI/TIC/HTVC programs were launched in KAIST under government’s intensive support. Even this BI program is expanding to nationwide. Many young technopreneurs are heading to TST to start their own business with expecting TST’s scientific and technological support. Now TST in-town institutes are changed new way. Many students and researchers started their own technology-based businesses and creating new culture in TST. In many clubs they made they exchange business opportunities, technical know-how, etc. This new move creates new atmosphere in TST. However, close community of TST and in-town institutes’ networks is still pretty rare. That’s because the industries in community are not matured yet so that they are not ready to absorb technical pool in TST.