戒嚴時期的國民黨與當今的中國共產黨政權對於媒介的控制都放在一個高處管理，兩岸出發自類同的列寧式黨國體制之下，對於文化事業單位的管理方式看似又都嚴密控管，但為何台灣中影得以在1980年代衝撞國民黨黨國體制;而中國中影卻始終產出主旋律電影來為黨喉舌，而這種為黨服務的主旋律電影在市場化下的產量和品質又為何會忽高忽低? 本文藉由對兩岸中影的文獻與數據，來判別這兩種威權體制究竟有何差異，這種政權差異又會如何體現在台灣與中國大陸電影產業當中? 將兩岸中影放在政權性質架構下再做比較，看出黨國體制的對外關係、控制文化事業單位、菁英政策與箝制媒體的力道與方式的不同。 本文研究觀點是台灣中影歷經從硬威權時期轉向軟威權時期，這過渡的區段少有研究台灣民主化學者去關注當中變數，而是將重點放在軟威權時期研究，本文以中影公司案例作為這區段的變數研究;而中國中影則處在後極權發展型國家當中，黨的利益與部門利益形成兩股消長力量。本文再藉由體制的比較，發現台灣中影之所以能突破黨國鐵幕，軟威權政體除了提供政治社會風氣轉型背景之外，很大原因是來自於國民黨的扶持政策與人事決策誤判所導致。當今中國中影在媒介條塊管理與雙重領導體制下，文化事業單位不但無力抗拒上層，外界媒體也無法給予聲援。本文最後提供三種研究意涵:一是黨國體制下的電影產業對政權性質理論的回饋補充;二是台灣中影走向「新電影風潮」給中國電影民主化的啟示;三是發展中與落後國家的電影產業仍然需要有國家的大力扶持，而台灣脫離黨國體制後，缺乏黨國給予的持續補貼，最後禁不起商業的競爭而走向落寞。對照當今中國中影集團，雖有中共黨國的持續保護而壯大，但卻壓抑了電影創作者與整個電影市場的更快發展。 / This thesis study how the KMT under martial law and the Chinese Communist Party today control their cultural institutions ,and the domestication and resistance of the Central Motion Picture Corporation(CMPC) and the China Film Group Corporation(CFGC) controlled by the two parties. Due to people's ideology could influenced by movies, the two authoritarian parties always control their film institutions by funding, personnel and administration affairs. However, the CMPC were still able to publish some radical movies when the parties cannot prevent the managers of culture institutions to ally with non-state-owned film institutions.

有云：「他山之石，可以攻錯。」從西方國家經驗可知，政府績效評估對於提昇行政效率、節省行政成本發揮了極其重要的作用，成為政府改革最重要的工具。法務部為發揮政風單位功能，提昇整體政風工作績效，遂推動實施「政風機構績效評比要點」，該績效評比，如從正面角度，固可激勵單位及人員士氣，提昇組織績效，然亦可能因政風單位「分散設置，集中管理」之特殊屬性而帶來若干的負面影響。 我國政風單位在貪瀆預防與肅貪工作上係以「預防重於查處」為主要工作原則之一。一方面，貪瀆犯罪本身具隱性特質，而政風單位亦因本身組織功能與角色定位欠缺明確，以致於在過於抽象的法定職掌下，某些績效甚難單純以量化數據展現實質工作成效，從績效評比呈現數字以觀，雖然洋洋洒洒，極為亮眼，但數字背後績效好壞，則甚難論斷，頗為吊詭。另方面，政風人員在機關工作績效往往須視機關首長臉色及業務單位配合與否，一旦爆發社會矚目重大政風案件，更備受輿論、民意機關及社會大眾質疑，甚至政風人員本身亦有諸多眥言與批評，顯示評比制度本身的確存在討論與改進空間，實值得深入檢討釐清。 本研究係透過對臺北市政府政風人員進行個案實證研究，期盼瞭解該評比制度推動以來，政風人員對「制度設計合理性、公平性」、「提昇組織績效與激勵士氣等回饋功能」、「主觀上有何評價或感受認知程度」以及「實施成效」的看法，經由資料整合、統計分析、闡釋與推論之後，希冀提出切合實際問題與符合事實需要之具體發現與建議，使理論與實務能相互結合運用，作為主管機關法務部改進是項評比制度之參考。 本研究經由前面之研究結果，計有以下之研究發現： 一、在制度設計方面 （一）推動績效評估依據過於薄弱，有待提高法源位階。 （二）角色定位多元，推動工作力有未逮。 （三）所在機關環境特性不一，欲求一體適用有其困難。 （四）組織願景、策略績效目標與衡量指標的連結程度仍待加強。 （五）評估方法與工具未因時因地制宜，造成績效衡量與管理上困難。 （六）評比內容未適度簡化，無法撙節人力資源做妥適運用。 （七）獎懲設計不足，難以落實重獎重懲目的，制度推動受人質疑。 二、在實務運作方面 （一）績效評估不易，難達公平要求。 （二）訓練宣導不足，難以爭取內外部顧客認同。 （三）未落實執行績效衡量指標，有流於形式或官樣文章之虞。 （四）欠缺彈性，未放寬並授與各政風單位自訂指標項目或選擇指標項目。 （五）評估結果僅與考績連結，未擴及職務陞遷及生涯發展訓練。 （六）評比制度淪於形式，應研議重新設計一個可行制度。 本研究根據以上之研究發現，提出建議如下： 一、在制度之變革方面 （一）定量評估及質化評估宜同時兼顧。 （二）加強評比制度之宣導訓練，促使各層級政風單位環環相扣。 （三）建立客觀評估機制，並結合多元評估方式，強化評比公平性。 （四）業務項目及內容應進一步整合及簡化，策略目標與績效衡量指標之訂定應配合機關任務。 （五）考評制度之落實，須與激勵制度配合，獎勵方式則可彈性運用。 二、在回饋之功能方面 （一）落實所有政風人員之參與。 （二）主管勤加溝通並傳達正面樂觀訊息。 （三）建立管理者與被管理者之共識，發揮引導功能，促使組織與個人目標趨向一致。 （四）納入員工訓練學習內容或知識管理 / There is a saying “The stones of those hills may be used to polish gems”, meaning that another's good quality or suggestion whereby one can remedy one's own defects. The experience of western countries tells us that the performance appraisal in government organizations has exerted a substantial effect on promoting administration efficiency and reducing administrative expenditure so that it has become the significant tool of the government in many needed reforms. In order to effectively perform the function of the department of civil service ethics and to achieve a higher degree of work efficiency, the Ministry of Justice has launched to enforce the Organization Achievements Comparison and Appraisal Main Points of the Government Employee Ethics Units. The implementation of the performance appraisal can undoubtedly encourage the morale of the units and their employees and further promote the efficiency of the organization while it may bring some of the negative effects due to the distinctive characteristics of dispersed establishment and centralized management of the department of civil service ethics. “Prevention is prior to investigation and punishment” is one of the major working principles of the department of civil service ethics in Taiwan in implementing corruption prevention and eliminating corruption. On the one hand, as a result of a recessive trait of the corrupt offense and an unclear and indefinite organizational function and role orientation, the department of civil service ethics running under no concrete specifications for its duties is really unable to create efficiency simply depending on quantitative data in some ways. The performance appraisal may be basically made according to the data presented, but it cannot be directly interpreted as an ideal data presentation equaling a good work performance. On the other hand, the work performance of government ethics officials is primarily subject to the preference of their superiors and the cooperation of the business unit. Aside from the above-mentioned, when a serious corruption affair is uncovered, the public opinion, a doubt from advocacy groups and mass society, and colleagues’ criticism will also influence the performance appraisal of the alleged government ethics officials. This shows that there is a needed improvement in the appraisal system, and it is necessary to have an in-depth review and discussion. This paper is to engage in an empirical study on the government ethics officials serving in Taipei City Government for the purpose of understanding their opinions towards “Rational and equitable system design”, “Feedback function helping promote organization efficiency and encouraging its morale”, “Cognition degree for subjective judgment or perception” and “Enforcement effectiveness” when the appraisal system was launched in expectation of making concrete proposals through data integration, statistics and analysis, and empirically grounded explanation and conclusion that not only can hit the nail on the head and meet the need but also can realize a theoretical and practical combination and application to serve as reference of the Ministry of Justice while they are engaging in an improvement program of the appraisal system. The findings of this study are elaborated below: 1. System Design 1) It is necessary to upgrade the hierarchy of law so that there is a more persuadable foundation to support the development of performance appraisal. 2) The orientation of a diverse role has resulted in failure to make an all-out effort in promotion work. 3) It is difficult to apply one standardized system to different types of government organizations and environments. 4) There is a needed improvement in the connection among organizational perspective, strategical efficiency target and measurement index. 5) A rigid appraisal method and tool has resulted in the difficulties of performance measurement and management. 6) The simplified appraisal contents are needed to achieve the streamlining human resources. 7) A doubt for developing the system while an inadequate design of rewards and punishments is hindering it from being carried out. 2. Practical Operation 1) To conduct the performance appraisal is not an easy thing and to make it fair is harder. 2) Inadequate training and propagation made it difficult for winning interior and exterior customers’ recognition. 3) Without exactly fulfilling the performance measurement index, the work of the performance appraisal turns out to be a mere formality. 4) A lack of flexibility to relax of restriction for authorizing the units of civil service ethics to set or select their individual index items. 5) The appraisal results can be connected with the merit system only, not extending to position promotion and career development and training. 6) To avoid the current appraisal system from turning out to be a mere formality, it is necessary to discuss how to design a new and feasible system instead of it. The following suggestions are set forth according to the findings stated above. 1. System Reform 1) Quantitative evaluation and qualitative evaluation should be simultaneously considered. 2) To strengthen the propagation and training of the appraisal system for the purpose of establishing a close link between all levels of the units of civil service ethics. 3) To establish an objective appraisal mechanism that combines diverse evaluation methods and puts emphasis on the fairness of reasonable appraisals. 4) To integrate and simplify business items and contents, and to draw up strategic targets and performance measurement index that correspond with organizational tasks. 5) A practicable performance appraisal system should be carried out in conjunction with the incentive system in a flexible application of rewards. 2. Feedback Function 1) To achieve a real participation of all government ethics officials. 2) There is a frequent and fluent communication between supervisor and subordinate to convey positive and optimistic information. 3) To establish a common consensus between supervisor and employee to bring the organizational and individual goals to become identical. 4) The employee training and learning contents or knowledge management should be subsumed.

本研究主旨在探討行動通訊設備供應商在第三代行動通訊的嚴酷競爭考驗，及面對第三代行動通訊業者的各家情況不同，行動通訊設備供應商如何在激烈的環境中脫穎而出，其中策略行銷4C成本理論之重要性不可言喻， 因此探討以策略行銷4C成本理論為基礎，對於每個第三代行動通訊業者，各有其特別之屬性、網路資源及客戶群，以及有些業者是既有的第二代行動通訊業者，掌握現有的客戶群、基地台及網路資源，而有些業者是屬於新進業者，亟需開拓客戶群、基地台及網路資源，使得對於外顯單位效益成本、資訊搜尋成本、道德危機成本、及專屬陷入成本的認知各有不同之考量及評估之方式，因此相對應之效益及成本也會不一樣; 因此在策略行銷4C成本理論之下,針對不同的第三代行動通訊業者對於外顯單位效益成本、資訊搜尋成本、道德危機成本、專屬陷入成本的採購影響程度各有所不同，所以探討第三代行動通訊設備供應商如何降低第三代行動通訊業者的交易成本，進而取得市場上的優勢。

本研究旨在分析影響自住型預售屋客戶滿意度的關鍵因素及探討有效提高自住型預售屋客戶滿意度的作法。內容主要分成三個部份：第一、從過去的文獻中探討顧客滿意度的定義，並在房地產市場中找出能夠有效提升顧客滿意度的方式；第二、以需求為導向，藉由H建設公司的問卷調查資料中，分析出能夠有效影響自住型預售屋客戶滿意度的關鍵因素；第三、以策略行銷分析的觀點探討能夠有效提升上述關鍵因素的作法。 研究結果指出，經由因素分析萃取出的「重視外觀與設計」、「重視交易過程的觀感」、「重視基本設備的品質」、「重視事後相關服務承諾的兌現」以及「重視高檔周邊設備」等五個潛在因子中，交易過程的觀感對於四個評估客戶滿意度的影響最為顯著，其次則為事後服務承諾的兌現和外觀與設計。根據邱志聖 (2010)之策略行銷架構，業者若要有效提高現今顧客的滿意度，首先要注重的就是外顯單位效益成本以及道德危機成本的改善。 最後，本研究依據策略行銷分析架構所整理出的研究結論，提出了若干實務操作上之建議，以改善自住型預售屋客戶的外顯單位效益成本與道德危機成本，使得顧客滿意度能夠達到有效的提升。 / This study aims to analyze the impact of the key factors of self-used presale house customer satisfaction and to find out effective ways to improve self-used presale house customer satisfaction. The context would mainly be divided into three parts: first, to discuss the definition of customer satisfaction from the literature from the past, and to find out that the real estate market can effectively improve the way of customer satisfaction; Second, the demand-driven by one construction company in the questionnaire survey data, the analysis can effectively influence the key factors of self-used presale house customer satisfaction; third, use the analysis of strategic marketing point of view to discuss these key factors which can effectively enhance the practice. The study results indicate the following five potential factors which are "pay attention to the appearance and design" extracted by factor analysis, "pay attention to the feeling of the transaction process, "pay attention to the quality of basic equipment", "great importance after the related services promised to honor" and "emphasis on high-end peripherals.". The perception of the transaction process for the four assessment of the impact of customer satisfaction, the most significant, followed by subsequent pledge to honor, as well as appearance and design. According to Pro.Jyh-Shen Chiou (2010), strategic marketing framework, if the industry expects to improve current customer satisfaction, the most two important things are to pay attention to C1（buyer cost/buyer utility）and C3（the cost of moral hazard）. Finally, the basis of the research is to use strategic marketing analysis framework to sort out the conclusions of the study. Furthermore, it presents a number of practical operating recommendations to improve the effectiveness of self-used presale house customer's buyer cost/buyer utility and the cost of moral hazard, making customer satisfaction can achieve effective upgrade.

本研究採現象學研究取向，探究幼兒在開放式學習環境建構單位積木圍出空間的本質意義。探究其內涵以理解幼兒建構單位積木圍出空間的身體經驗與所建築的建築空間之關係。 　　研究者故事的描述進行現象學還原，描述在幼兒園積木角靜觀一位中班五歲幼兒運用單位積木建構「麥當勞」的歷程。通過此描述歷程，逐漸獲得幼兒藉由身體運動建構單位積木圍出空間作為「身體邊界的延展」之本質性意義。同時也進一步理解支持身體邊界進行延展的要素－時間性、身體感、空間性與想像力間的關係。 　　最後，本研究從現象學研究取向，日常活動的教育意義提出未來的展望。 / For this study the researcher used the phenomenological research orientation to explore the essential meaning of children in the open learning environment developing enclosed spaces surrounded by constructing with unit blocks. Indeed, to make a thorough inquiry into the relationship between the body experience and the built architectural space of children constructing with unit blocks. For the purpose of proceeding the phenomenological reduction, the researcher adopted description of the story in-position viewing a 5-year-old girl building her "McDonald's" restaurant construction with unit blocks in the block center in a preschool classroom. Following through the progress of this description, gradually get the essential meaning of children via physical movement forming enclosed spaces with unit blocks constructing so as to "extend the boundary of the body". Measwhile, further understand the relationship of the elements that supporting body boundry extending movement- timeliness, sense of the body, spatiality and imagination. Finally, this research is going to take a glance into the future from both of the phenomenological research orientation and the meaning of molar activity in early childhood education.

近年線上教學平台有著很大的發展，不管是國內的均一教學平台，或國外知名的可汗教育平台，都提供各種學科便利學生自主學習。而在高中化學計算的領域中，這些平台上均提供各種教學課程。美中不足的是在線上的練習系統中，往往題目數量少、題目變化少、無詳細解題步驟，這樣將不足以透過題目衡量一個學生在各個主題的學習上有無明顯的進步。 本論文的目的是改善上述問題。我們設計並實做一系統，只要使用者輸入簡單需求，即可自動產生高中化學問題以及伴隨詳細解答，可方便出題者快速產生各式不同主題的高中化學應用題目。我們的系統提供一個Web前端供使用者輸入所需要生成的題目之資訊。系統由此收齊相關參數之後，接著即可依據參數產生符合題目限制條件的化學問題生成模型。此問題模型為一hypergraph，節點代表已知或未知相關化學量，超連結(hyperedge)則代表數個化學量間的相依關係。有了此一以ASP(Answer Set Programming)表達的問題模型之後，系統即可利用ASP求解器(Solver)進行單一或多個題目生成，後續工作則是驗證每一生成題目之可行性並產生解題步驟，最後經由Django整合呈現於Web上。 / In recent years there has been great progress in the development of online learning. Well-known platforms such as international Khan Academic or local Junyi Academy in Taiwan provide courses in various subjects allowing interested students to study in a very convenient and autonomous way. As expected, courses on common subjects such as high school chemistry are offered with rich content by these platforms. However, there are shortcomings in these courses about the problems they provide for the students to practice or test. In addition to rich content, an ideal course should provide abundant problems of all possible topics, with each given detailed solution, so that students can evaluate their achievement of study by practicing or testing themselves with these problems. Unfortunately, no courses on these platforms meet the above requirements. The purpose of this thesis is to improve the above shortcoming by providing a system which can generate automatically word problems on various topics of high school chemistry, together with detailed accompanied solutions. Our system is a web-based application implemented using Django. It provides a front-end enabling the users to enter related information for the word problems they want the system to generate. According to the parameters collected from the front-end, our system will generate a corresponding chemical problem model. The model is a hypergraph with nodes representing known or unknown chemical quantities related to the problem and hyperedges representing relations or dependencies among these quantities. After the model is generated as a logic program of ASP(Answer-set Programming), the system will use an ASP solver to generate one or more candidate problems. Subsequent works are then used to verify the feasibility of each problem and produce a solution for the feasible one. Finally the generated problems as well as solutions are wrapped in the server side and then sent to and presented friendly in the client's browser.

我國所得稅法對於夫妻所得計算、申報方式，原係採強制合併計算、申報，然強制合併計算、申報，導致夫妻因累進稅率而較單身時負擔較高的稅負，對於婚姻家庭帶來嚴重侵擾，而有懲罰婚姻之感，立法者爰修正新增夫妻薪資所得可分開計算之方式，以期緩和「婚姻懲罰」之流弊，惟司法院於2012年1月20日以釋字第696號解釋，揭示有關夫妻非薪資所得強制合併計算，較之單獨計算稅額，增加其稅負部分，違反憲法第7條平等原則，宣告系爭規定限期失效，嗣所得稅法第15條於2015年1月21日修正公布，除原本各類所得合併計算稅額及薪資所得分開計算稅額二種計算方式外，另新增各所得分開計算稅額之計算方式。 　　顯然地，我國就夫妻或家戶成員之所得，仍係以家庭為單位，縱使新增各類所得分開計算稅額之方式，仍難避免在家庭單位制下，關於合併申報程序之設計所產生之問題：我國綜合所得稅係以家庭為申報單位，並由其中一人擔任形式納稅義務人，負申報繳納之義務，然而被選定為形式納稅義務人與所得人（配偶）間所負責任之性質為何？是否成立連帶租稅債務？對於形式納稅義務人涉短漏報配偶之所得，稅捐稽徵機關一律以形式納稅義務人為裁罰主體，有無違反行政罰責任原則？形式納稅義務人之責任樣態，應如何判斷？再者，如配偶業因逃漏稅捐遭處刑事罰，其同一行為亦將使綜合所得稅產生短漏報之結果，惟綜合所得稅之形式納稅義務人並非所得人（即配偶），則能否以配偶已遭處刑事罰，爰認定稅捐罰鍰得因一行為不二罰原則，免予處罰？本文冀能藉由實務及學說見解之整理，梳理脈絡，找尋妥適之說理及作法，並對現行稅捐法規及實務提出建議。

隨著全球化、國際化時代之來臨，以及我國加入世界貿易組織(WTO)之後，我國企業面臨越來越激烈的國際競爭。企業對激烈競爭之環境，遭遇經營不善乃是景氣循環的正常現象。企業為求經營合理化與利潤最大化，組織結構與營業項目之調整或改變，在此過程中，事業單位全部或一部之轉讓、裁撤或合併乃正常之現象，而此過程中，經常會帶來事業經營主體變更，此即事業經營主體變更事件。 至於事業經營主體變更之動機，主要包含：事業結合、事業維持、追求綜效、及財務上之動機。而事業經營主體變更事件對雇主之影響層面，包括：營運、財務整合、企業文化整合、組織架構整合、管理階層改變、管理制度改變等。而事業經營主體變更事件對勞工之影響，包括個別勞資關係之解僱及解僱之處理、工資及福利、調動、年資，及集體勞資關係方面之工會地位問題、工會資訊權與諮商權、併購事件中之團體協商、團體協約效力存續問題，與及勞工心理層面之衝擊方面。。 而歐盟針對事業經營主體變更事件，其體認到整個經濟趨勢將引起事業經營結構的改變，故在雇主變化事件中，事業因所有權或經營權的移轉，導致「事業全部」或「事業一部」轉移到其他雇主手中。因此有必要針對經營權變更的情況提供對於勞工權利之保護；尤其是確保勞工的權利之保障。故歐盟針對上開問題通過三項指令，及77/187/EEC、98/50/EC、與2001/23/EC，歐盟這三號指令係歐盟地區遭遇事業經營主體變更事件時最低之勞動標準，故會員國仍可以另外訂定對於勞工權利更有保障之規定，故歐盟地區對於會員國勞工保護之差異仍然存在，但歐盟認為這些指令應該縮小。歐盟之上開指令基本上係認為有僱用勞工從事工作需求是「經濟實體」，其可能為該「事業全部」或「事業一部」；而該有機一體之「經濟實體」不該僅因經營權或所有權之移轉，導致事業經營主體變更後，即可以因此解僱勞工或變更勞動契約；因為如果「經濟實體」僱用勞工從事工作之需求並沒有減少的話，則該「經濟實體」之受讓人自該承擔轉讓人之一切權利義務；而如果該「經濟實體」確有變更勞工人數之經濟性、技術性或組織性之正當事的話，自可循解僱之相關程序，或與勞工代表進行降低勞動條件但不解僱勞工之團體協約之方式進行。簡言之，即重視僱用活動之需求本質是否變更，而不去管僱用活動所附著之所有權或經營權之形式是否變更。歐盟之相關指令在雇主之財產權與勞工之工作權之間，係以雇主所得利益與勞工所受之損害是否相當為衡量之標準。 而我國，在企業併購法尚未通過之前，主要依勞動基準法之規定，對於事業經營主體變更事件時之勞動契約，係從事業經營主體之法人格是否變更之形式進行處理，故會有法人格迷失之問題產生，包括不承認「事業一部轉讓」類型，改組是否得解僱勞工等即是此思考邏輯下之產物。至於企業併購法，由於企業併購法係經濟部門為建立企業良好併購環境，故該法係從經濟思維之角度出發，而較不注重勞工權益之處理，故該法規定對勞工權益之保障甚為不足，包括雇主得因併購之理由解僱勞工，並可以變更留用勞工之勞動條件。簡言之，企業併購法之立法精神係政府為鼓勵企業併購，希望透過法令之建置，可以提供適合企業併購之環境，排除企業併購之障礙；故勞動契約之承擔成為影響企業併購之障礙時，則勞工之權益成為政策抉擇時被犧牲之對象。即我國在雇主之財產權與勞工之工作權之間，目前之立法係偏重於雇主之財產權，而以犧牲勞工之工作權為主。 隨著全球化時代的來臨，國際競爭更形激烈，經營組織透過一連串組織吸收、結合等資源重新配置之方式，提高經營組織之生產力與競爭力，故事業經營主體變更事件將一再重複，此為時代趨勢。但我國目前之勞動基準法或企業併購法等規定將轉讓規定為雇主得解僱勞工之理由，恐將導致雇主以企業併購為藉口，而進行解僱勞工之事實，造成解僱保護之漏洞，雇主將因此逃脫國家在勞動關係上課於雇主之責任，對於勞工之工作權造成侵害。故在企業併購時，應該在雇主之財產權與勞工之工作權之間取得平衡，訂定合適之遊戲規則，而我國目前有關轉讓事件之立法偏重於雇主之財產權，即有加以重新檢討之必要。

台灣自1994年首家廠商明基電通投入手機的研發，在1997年第一支自製手機問世，開啟手機產業嶄新的一頁，短短的十年間，成就「 手機代工王國」的美譽，並且在2006年攀上最高峰，手機整體出貨量終於突破1億支（黃建智，2007），全球市佔率也衝上13.8%（葉憶如，2007）。過去十年來，手機廠商的生存契機，主要來自於代工訂單的爭取。而基於各別公司生產策略之不同，自製與外包的程度差異頗大，一直以來釋單較積極的國際大廠只有美商Motorola。 台灣有研發及製造的實力，但是因為廠商過度集中於代工客戶的訂單，在代工大餅沒太大增加，但手機廠商家數直線成長的情況下，部份廠商乃積極轉型發展品牌並加強行銷管理。過去有關手機品牌發展的研究，大多是由競爭策略、整體通路之價值鏈活動等觀點著手，但專注於品牌策略，進行4C交換成本態勢分析之探討者，則尚不多見，因此，本研究乃有其先導性。 本研究以台灣地區的大學生手機市場為研究對象，期望所做研究結果可供台灣手機廠商，做為規劃手機品牌行銷策略之實務參考。本研究經由問卷調查以灰階層統計分析，並將其結果以4C交換成本理論的四個主要變數：外顯單位效益成本、資訊搜尋成本、道德危機成本、專屬陷入成本，進行大學生消費族群之消費偏好分析，並歸納出： 首先，台灣的手機品牌廠商在專利成本高於國際大廠而品牌知名度低於國際大廠的情況下，其「外顯單位效益成本」高。其次， 台灣的手機品牌在市場定位不是很清楚的情況下，它的「資訊搜尋成本」偏高。此外，與品牌歷史悠久的歐美品牌及積極擴張的韓國品牌比起來，台灣的手機品牌在消費者的心中屬於高「道德危機成本」風險的選擇。最後，在專屬資產的建立上面，台灣的手機廠商因為品牌的發展資歷較淺，經驗累積不足，在這一方面的操作略顯不成熟，因此對消費者而言也沒有很高的一般專屬陷入成本。 / In 1994, the first Taiwanese company –BenQ Corporation (former Acer Peripherals)– started the involvement on the research and development of mobile phone, and it was the beginning of the new era of mobile phone industry has been started since the launch of the first “Made in Taiwan” handset in 1997. After one decade, Taiwan became the “ODM Kingdom of mobile phone”, and reaching a historical high on 2006 of the overall shipping volume — 100M units, meanwhile achieved a 13.8% of the global market share. In the pass decade, the survival opportunity of Taiwanese mobile phone maker was from ODM orders。And Motorola was the only among the international brands, which released the ODM orders aggressively. However, as the source of ODM orders is not in an upward trend and the growing number of mobile pone makers are all concentrate on ODM business, as a result that part of makers try to move toward OBM business to look for a bigger room and better development. Most of the researches stood on the views about the OBM development on the competition strategies, value chain activities of the mobile phone channels, etc., but the point on the 4C exchange cost analysis has not been seen much, which is important for this research. This research is expected to provide the result for the practical reference of the branding marketing strategy to the Taiwanese mobile phone makers. This research is been developed by the survey of questionnaire and is been analyzed by Grey Relational Analysis (GRA) and Analytical Hierarchy Process（AHP）, and then through the four primary parameters of the 4C exchange costs, the cost： the external cost on utility, information searches, moral hazard and asset specificity. Finally, following important result have been pointed out: First of all, the patent cost is higher and the brand awareness is lower to the Taiwanese branded mobile phone makers compare to the international branded companies, and as a result of high external cost on utility. Next, due to the market positioning developed by most of the Taiwanese mobile phone makers is unclear; the cost of information searches is obviously high to consumers. In addition, compare to the well know western brands and the aggressive Korean brands, the choice of Taiwanese brands of mobile phone has high risk on morals hazard to consumers. Finally, as a new player for mobile phone branded business, the skill on branding manipulation requires more experiences, and the cost of asset specificity is low for consumers from the Taiwanese mobile phone brands.

隨著產業環境的改變，製造業的附加價值越來越低，品牌已經是繼品質之後，成為提升產品附加價值之關鍵。也因此，品牌的建立成為台灣產、官、學界十分重視的課題。學術界和實務界對於品牌的建立，與品牌權益的解釋眾多紛紜，然而這些品牌權益模型涵蓋的構面都不太一樣，且品牌權益的建構順序也不相同。本研究目的是整合各品牌權益的模型，建立一個完整而周延的品牌權益構面，並發展有學理基礎的品牌權益建構順序。 本研究收集學術界及實務界普遍在運用的品牌權益模型，以邱志聖（2006）提出的策略行銷分析架構，以及交易成本的觀念為出發點，整合其他的品牌權益建構模型。並且提出「品牌外顯效益」構面，補足策略行銷分析架構在建構品牌權益的不足之處。研究提出品牌權益的構面包含有：上市後外顯單位效益成本、品牌外顯效益、資訊搜尋成本、道德危機成本以及專屬陷入成本。並以Roger（1962）提出的創新決策過程為理論基礎，建立本研究的品牌權益模型建構順序。 本研究提出品牌權益的建構順序，應該是在新品牌上市前，1. 先從降低外顯單位效益成本開始。而新品牌上市之後，2. 應逐步降低買者資訊搜尋成本，3. 建立品牌外顯效益，4. 降低買者道德危機成本，5. 降低買者專屬陷入成本，6. 跟買者建立專屬資產。企業應按照上述順序建立品牌權益，可以讓投入的行銷資源發揮最大的效益。 研究選擇5個不同產業（家具、電腦、鞋、飲料、通訊）的知名品牌（IKEA、Acer、NIKE、可口可樂、NOKIA），收集各知名品牌建立時採行的行銷活動，以本研究建立的品牌權益模型來作分析。研究發現各知名品牌，皆按照本研究提出的建立順序建構品牌，證實本研究提出的品牌權益模型具有廣泛的適用性。